Civic Intelligence

Yuma Study Center

EIN 03-0583491 • 501(c)3 • Washington, DC

4101 Yuma Street NWWashington, DC 20016

www.yumadc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.08x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

87th percentile

1.62x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

5th percentile

-52%

Higher net margin than 5% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

19th percentile

$80,132

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

23rd percentile

-3.0%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

4th percentile

-54%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$15,982,769

Down $492,023 (-3.0%) from 2023

Liabilities

Down

$1,277,103

Down $83,693 (-6.2%) from 2023

Net Assets

Down

$14,705,666

Down $408,330 (-2.7%) from 2023

Revenue

Down

$786,947

Down $939,431 (-54%) from 2023

Expenses

Down

$1,196,434

Down $62,904 (-5.0%) from 2023

Net Income

Down

-$409,487

Down $876,527 (-188%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $16,489,251Liabilities 2011: $628,895Net Assets 2011: $15,860,3562011Assets 2012: $19,246,458Liabilities 2012: $1,226,032Net Assets 2012: $18,020,4262012Assets 2013: $23,096,599Liabilities 2013: $4,455,969Net Assets 2013: $18,640,6302013Assets 2014: $22,298,531Liabilities 2014: $4,457,821Net Assets 2014: $17,840,7102014Assets 2015: $21,504,337Liabilities 2015: $4,517,295Net Assets 2015: $16,987,0422015Assets 2016: $20,974,841Liabilities 2016: $4,502,469Net Assets 2016: $16,472,3722016Assets 2017: $20,258,639Liabilities 2017: $4,502,182Net Assets 2017: $15,756,4572017Assets 2018: $19,625,872Liabilities 2018: $4,431,245Net Assets 2018: $15,194,6272018Assets 2019: $19,323,340Liabilities 2019: $4,326,922Net Assets 2019: $14,996,4182019Assets 2020: $18,613,860Liabilities 2020: $4,058,761Net Assets 2020: $14,555,0992020Assets 2021: $17,833,358Liabilities 2021: $3,494,588Net Assets 2021: $14,338,7702021Assets 2022: $16,980,682Liabilities 2022: $2,333,919Net Assets 2022: $14,646,7632022Assets 2023: $16,474,792Liabilities 2023: $1,360,796Net Assets 2023: $15,113,9962023Assets 2024: $15,982,769Liabilities 2024: $1,277,103Net Assets 2024: $14,705,6662024

Highlighted filing

2024

Assets$15,982,769
Liabilities$1,277,103
Net Assets$14,705,666

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $7,114,097Expenses 2011: $182,873Net Income 2011: $6,931,2242011Revenue 2012: $2,342,837Expenses 2012: $182,767Net Income 2012: $2,160,0702012Revenue 2013: $1,403,980Expenses 2013: $779,630Net Income 2013: $624,3502013Revenue 2014: $224,239Expenses 2014: $1,004,039Net Income 2014: -$779,8002014Revenue 2015: $326,616Expenses 2015: $1,161,271Net Income 2015: -$834,6552015Revenue 2016: $609,024Expenses 2016: $1,123,694Net Income 2016: -$514,6702016Revenue 2017: $420,272Expenses 2017: $1,129,841Net Income 2017: -$709,5692017Revenue 2018: $664,606Expenses 2018: $1,220,251Net Income 2018: -$555,6452018Revenue 2019: $763,119Expenses 2019: $1,170,707Net Income 2019: -$407,5882019Revenue 2020: $869,826Expenses 2020: $1,311,377Net Income 2020: -$441,5512020Revenue 2021: $1,267,842Expenses 2021: $1,291,983Net Income 2021: -$24,1412021Revenue 2022: $1,680,503Expenses 2022: $1,348,102Net Income 2022: $332,4012022Revenue 2023: $1,726,378Expenses 2023: $1,259,338Net Income 2023: $467,0402023Revenue 2024: $786,947Expenses 2024: $1,196,434Net Income 2024: -$409,4872024

Highlighted filing

2024

Revenue$786,947
Expenses$1,196,434
Net Income-$409,487

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$1.28$14.7$0.79$1.20$0.41
2023Detailed filing. Detailed filing data is available for this year.$16.5$1.36$15.1$1.73$1.26$0.47
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.0$2.33$14.6$1.68$1.35$0.33
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.8$3.49$14.3$1.27$1.29$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.6$4.06$14.6$0.87$1.31$0.44
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.3$4.33$15.0$0.76$1.17$0.41
2018Summary only. Only limited summary data is available for this year.$19.6$4.43$15.2$0.66$1.22$0.56
2017Summary only. Only limited summary data is available for this year.$20.3$4.50$15.8$0.42$1.13$0.71
2016Summary only. Only limited summary data is available for this year.$21.0$4.50$16.5$0.61$1.12$0.51
2015Summary only. Only limited summary data is available for this year.$21.5$4.52$17.0$0.33$1.16$0.83
2014Summary only. Only limited summary data is available for this year.$22.3$4.46$17.8$0.22$1.00$0.78
2013Summary only. Only limited summary data is available for this year.$23.1$4.46$18.6$1.40$0.78$0.62
2012Summary only. Only limited summary data is available for this year.$19.2$1.23$18.0$2.34$0.18$2.16
2011Summary only. Only limited summary data is available for this year.$16.5$0.63$15.9$7.11$0.18$6.93
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$811,644
Mission and Program Overview

Mission

The mission of the Organization is to provide programs for women and girls that are based on the social teachings of the Catholic Church, that seek to foster an understanding of the important role women have in shaping society through their work and the Christian influence at home and work.

See Schedule O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,250,266$15,735,088▼ $515,178
Pledges and Grants Receivable$40,000$136,774▲ $96,774
Cash and Non-Interest-Bearing Accounts$60,975$57,137▼ $3,838
Savings and Temporary Cash Investments$117,415$52,771▼ $64,644
Intangible Assets$6,136$999▼ $5,137
Total Assets$16,474,792$15,982,769▼ $492,023
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,316,201$1,266,648▼ $49,553
Accounts Payable and Accrued Expenses$44,595$10,455▼ $34,140
Total Liabilities$1,360,796$1,277,103▼ $83,693
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,113,996$14,568,892▼ $545,104
Net Assets With Donor Restrictions-$136,774-
Total Net Assets Fund Balance$15,113,996$14,705,666▼ $408,330
Total Liabilities and Net Assets / Fund Balance$16,474,792$15,982,769▼ $492,023

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,168,568$5,914,969$20,083,537
Land$1,382,400-$1,382,400
Equipment$184,120$492,364$676,484
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon HefferanExecutive DirectorFT$80,132$80,132

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$526,166
Program Service Revenue
$93,900
Investment Income
$4,249
Other Revenue
$162,632
All Other Contributions
$431,589
Change in Net Assets
$-409,487

Audited Revenue Reconciliation

Revenue per Audited Statements
$786,947
Revenue Not Reported on Form 990
$1,157
Total Revenue per Audited Statements
$788,104
Total Revenue per Form 990
$786,947
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$949,075
Salaries, Compensation, and Employee Benefits$247,359
Total Fundraising Expense$29,137
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$442,268$78,047-$520,315
Occupancy$165,314$29,174-$194,488
Other Salaries and Wages$91,000$36,400$12,600$140,000
Current Officers, Directors, Trustees, and Key Employees$52,086$20,834$7,212$80,132
Fees for Services Other$57,641$6,727$6,874$71,242
Conferences and Meetings$44,088$1,155-$45,243
Interest$36,332$6,412-$42,744
Insurance$32,907$5,807-$38,714
Payroll Taxes$12,488$4,995$1,730$19,213
Office Expenses$13,691$2,416-$16,107
Fees for Services Accounting-$13,798-$13,798
Other Employee Benefits$5,209$2,084$721$8,014
Information Technology$4,972$877-$5,849
Travel$450$3-$453
Advertising-$122-$122
Total Functional Expenses$958,446$208,851$29,137$1,196,434

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,196,434
Total Expenses per Audited Statements$1,196,434
Total Expenses per Form 990$1,196,434
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$24,697
Fundraising Gross Income$3,660
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Oktoberfest$8,153-$3,776-
Annual benef$90,084$3,660$20,921$-17,261
Total Events$98,237$3,660$24,697$-21,037
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Form 990 is prepared by a Certified Public Accountant and then reviewed by the Executive Director and management. The members of the governing body are provided with a full draft of the Form 990, prior to filing with the Internal Revue Service (IRS).

Conflict of interest policy compliance Part VI line 12C

Annually, directors and officers are required to disclose any potential conflicts of interest when a potential conflict arises.

CEO executive director top management comp Part VI line 15A

Compensation is reviewed and determined annually by the governing body. It is based on budget, performance, and consideration of data on comparison of similar organizations.

Other officer or key employee compensation Part VI line 15B

Compensation is reviewed and determined annually by the governing body. It is based on budget, performance, and consideration of data on comparison of similar organizations.

Governing documents etc available to public Part VI line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
Yuma Study Center
EIN
03-0583491
In Care Of
% Sharon Hefferan
Phone
2023866905
Address
4101 Yuma Street NW, Washington, DC 20016

Signing Officer

Name
Sharon Hefferan
Title
Executive Director
Phone
2023866905
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
10
Employees
8
Volunteers
45

Preparer

Firm
Mullins PC
Address
7625 Wisconsin Avenue, Bethesda, MD 20814
Preparer
John Mullins
Phone
2027706371
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Part III, Line 1 - Organizations Mission The mission of the Organization is to provide programs for women and girls that are based on the social teachings of the Catholic Church, that seek to foster an understanding of the important role women have in shaping society through their work and the Christian influence at home and work.

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

YSC is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. YSC has determined that each entity is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T)with the IRS.YSC has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. YSC would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. YSCs Form 990 are no longer subject to tax examination for years before 2021.

Raw XML AppendixShowing 400 of 501 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Peter Pandolfo Jr
IRS990/Form990PartVIISectionAGrp/PersonNm2Dorothy Maloney
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt7President
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IRS990/InsuranceGrp/ManagementAndGeneralAmt05807
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt012600
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01730
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04995
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0YSC is subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. YSC has determined that each entity is not subject to unrelated business income tax and has not filed an Exempt Organization Business Income Tax Return (Form 990-T)with the IRS.YSC has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. YSC would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred. YSCs Form 990 are no longer subject to tax examination for years before 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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