Civic Intelligence

Fcd Educational Services Inc

990 • Fiscal year 2014 • EIN 04-2625052

Sep 01, 2013 to Aug 31, 2014 • Filed on Jul 13, 2015

398 Walnut StreetNewton, MA 02460

(617) 964-9300

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.81x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

98th percentile

10.47x

Higher debt load relative to revenue than 98% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

81st percentile

$76,682

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 112.1% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

4th percentile

-38%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-96%

Faster revenue growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$886,111

Down $545,224 (-38%) from 2013

Net Assets

Down

$169,490

Down $50,094 (-23%) from 2013

Liabilities

Down

$716,621

Down $495,130 (-41%) from 2013

Revenue

Down

$68,419

Down $1,506,356 (-96%) from 2013

Expenses

Down

$68,670

Down $1,488,724 (-96%) from 2013

Net Income

Down

-$251

Down $17,632 (-101%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,217,942Liabilities 2011: $1,060,297Net Assets 2011: $157,6452011Assets 2012: $1,308,853Liabilities 2012: $1,106,650Net Assets 2012: $202,2032012Assets 2013: $1,431,335Liabilities 2013: $1,211,751Net Assets 2013: $219,5842013Assets 2014: $886,111Liabilities 2014: $716,621Net Assets 2014: $169,4902014Assets 2015: $871,908Liabilities 2015: $701,757Net Assets 2015: $170,1512015Assets 2016: $4,549Liabilities 2016: $4,549Net Assets 2016: $02016Assets 2017: $4,488Liabilities 2017: $4,488Net Assets 2017: $02017Assets 2018: $1,162Liabilities 2018: $1,162Net Assets 2018: $02018Assets 2019: $7,865Liabilities 2019: $7,865Net Assets 2019: $02019Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2014

Assets$886,111
Liabilities$716,621
Net Assets$169,490

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,397,186Expenses 2011: $1,637,804Net Income 2011: -$240,6182011Expenses 2012: $1,448,5672012Revenue 2013: $1,574,775Expenses 2013: $1,557,394Net Income 2013: $17,3812013Revenue 2014: $68,419Expenses 2014: $68,670Net Income 2014: -$2512014Revenue 2015: $71,591Expenses 2015: $70,930Net Income 2015: $6612015Revenue 2016: $355,154Expenses 2016: $70,634Net Income 2016: $284,5202016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022

Highlighted filing

2014

Revenue$68,419
Expenses$68,670
Net Income-$251
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jul 13, 2015
Return Version
2013v4.0
Gross Receipts
$68,419
Mission and Program Overview

Mission

Organization's mission is to provide resources for worldwide onsite drug education and substance abuse prevention services for schools.

To provide resources for worldwide onsite drug education and substance abuse prevention services for schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$913,704$878,100▼ $35,604
Prepaid Expenses and Deferred Charges$94,612--
Accounts Receivable$39,174--
Pledges and Grants Receivable$14,672--
Savings and Temporary Cash Investments$362,020$1,162▼ $360,858
Total Assets$1,431,335$886,111▼ $545,224
Other Assets Total$7,153$6,849▼ $304
Liabilities
Mortgage Notes Payable Secured by Investment Property$729,412$715,459▼ $13,953
Deferred Revenue$385,855--
Accounts Payable and Accrued Expenses$96,484$1,162▼ $95,322
Total Liabilities$1,211,751$716,621▼ $495,130
Net Assets / Fund Balance
Unrestricted Net Assets$204,584$169,490▼ $35,094
Temporarily Rstr Net Assets$15,000$0▼ $15,000
Total Net Assets Fund Balance$219,584$169,490▼ $50,094
Total Liabilities and Net Assets / Fund Balance$1,431,335$886,111▼ $545,224

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$393,891$148,153$542,044
Land$484,209-$484,209
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas GeePresidentFT$70,512$6,170$76,682

Board Members and Trustees

NameTitle
Austin OlneyCo-chair
Emmett LyneCo-chair, Secretary
Andrew PasquinaDirector
Chris SmithDirector
David SlyeDirector
Gursimarjit SinghDirector
Jermaine KiddDirector
Ruth BarkerDirector
William ChamberlinDirector
Tingey SewallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$68,419
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,670
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$49,020$5,446-$54,466
Depreciation Depletion$14,204--$14,204
Total Functional Expenses$63,224$5,446$0$68,670
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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
Backup withholding compliance
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section A, Line 8B

There are no committees of the organization, only the governing body which is the board of directors of the organization.

Form 990, Part VI, Section B, Line 11

The board of directors review and approve the form 990.

Form 990, Part VI, Section B, Line 12C

All directors and employees are required to complete a "certification and disclosure" form regarding conflicts of interest.

Form 990, Part VI, Section C, Line 18

The organization's 990 is available on the commonwealth of massachusetts department of the attorney general's website, as well as, other publicly available websites free of charge.

Form 990, Part VI, Section C, Line 19

Governing documents and conflict of interest policy are available upon request on the commonwealth of massachusetts department of attorney general's website.

Filing and Contact Details

Filer

EIN
04-2625052
Phone
6179649300

Signing Officer

Name
Thomas Gee
Title
President
Phone
7814446969
Signed
2015-07-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Gee
Formed
1976
Legal Domicile
Ma
Voting Board Members
11
Independent Board Members
11
Employees
30
Volunteers
10

Preparer

Preparer
David Keyo CPA
Phone
6176968900
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Effective september of 2013, fcd educational services, inc. ("fcd") transferred its assets, except for land and building, to the hazelden foundation, a nonprofit organization, and fcd's program activity became a division of hazelden foundation. As a result, fcd continues to own and maintain its land and building and now receives rental income from hazelden foundation, thereby continuing to devote resources to educate and prevent substance abuse. Should fcd sell its land and building in the future, in accordance with the requirement by the massachusetts attorney general's public charity division, the net proceeds will be transferred to the hazelden foundation to be used to further the mission of the program.

FORM 990, PART XI, LINE 9:

Net assets transferred to another non-profit organization -49,843.

Form 990, Part XII, Line 2A

On september 9, 2013 the fcd educational services, inc. ("fcd") entered into an agreement with another non-profit organization, in order to provide financial stability, in which the service programs of the two organizations are combined and fcd became a division of the this non-profit organization. Under this agreement, fcd transferred all assets to this organization with the exception of the land and building. Fcd continues to devote its resources to furthering exempt educational purposes.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE SEPTEMBER OF 2013, FCD EDUCATIONAL SERVICES, INC. ("FCD") TRANSFERRED ITS ASSETS, EXCEPT FOR LAND AND BUILDING, TO THE HAZELDEN FOUNDATION, A NONPROFIT ORGANIZATION, AND FCD'S PROGRAM ACTIVITY BECAME A DIVISION OF HAZELDEN FOUNDATION. AS A RESULT, FCD CONTINUES TO OWN AND MAINTAIN ITS LAND AND BUILDING AND NOW RECEIVES RENTAL INCOME FROM HAZELDEN FOUNDATION, THEREBY CONTINUING TO DEVOTE RESOURCES TO EDUCATE AND PREVENT SUBSTANCE ABUSE. SHOULD FCD SELL ITS LAND AND BUILDING IN THE FUTURE, IN ACCORDANCE WITH THE REQUIREMENT BY THE MASSACHUSETTS ATTORNEY GENERAL'S PUBLIC CHARITY DIVISION, THE NET PROCEEDS WILL BE TRANSFERRED TO THE HAZELDEN FOUNDATION TO BE USED TO FURTHER THE MISSION OF THE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES OF THE ORGANIZATION, ONLY THE GOVERNING BODY WHICH IS THE BOARD OF DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DIRECTORS AND EMPLOYEES ARE REQUIRED TO COMPLETE A "CERTIFICATION AND DISCLOSURE" FORM REGARDING CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S 990 IS AVAILABLE ON THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF THE ATTORNEY GENERAL'S WEBSITE, AS WELL AS, OTHER PUBLICLY AVAILABLE WEBSITES FREE OF CHARGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST ON THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NET ASSETS TRANSFERRED TO ANOTHER NON-PROFIT ORGANIZATION -49,843.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ON SEPTEMBER 9, 2013 THE FCD EDUCATIONAL SERVICES, INC. ("FCD") ENTERED INTO AN AGREEMENT WITH ANOTHER NON-PROFIT ORGANIZATION, IN ORDER TO PROVIDE FINANCIAL STABILITY, IN WHICH THE SERVICE PROGRAMS OF THE TWO ORGANIZATIONS ARE COMBINED AND FCD BECAME A DIVISION OF THE THIS NON-PROFIT ORGANIZATION. UNDER THIS AGREEMENT, FCD TRANSFERRED ALL ASSETS TO THIS ORGANIZATION WITH THE EXCEPTION OF THE LAND AND BUILDING. FCD CONTINUES TO DEVOTE ITS RESOURCES TO FURTHERING EXEMPT EDUCATIONAL PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2A
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt015000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01431335
IRS990/TotalAssetsEOYAmt0886111
IRS990/TotalAssetsGrp/BOYAmt01431335
IRS990/TotalAssetsGrp/EOYAmt0886111
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05446
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt063224
IRS990/TotalFunctionalExpensesGrp/TotalAmt068670
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01211751
IRS990/TotalLiabilitiesEOYAmt0716621
IRS990/TotalLiabilitiesGrp/BOYAmt01211751
IRS990/TotalLiabilitiesGrp/EOYAmt0716621
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0219584
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169490
IRS990/TotalOtherCompensationAmt06170
IRS990/TotalProgramServiceExpensesAmt063224
IRS990/TotalProgramServiceRevenueAmt068419
IRS990/TotalReportableCompFromOrgAmt070512
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt068419
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt068419
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01431335
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0886111
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0204584
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0169490
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10398 WALNUT STREET
IRS990/USAddress/City0NEWTON
IRS990/USAddress/State0MA
IRS990/USAddress/ZIPCode002460
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.FCD.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS GEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07814446969
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-13
ReturnHeader/Filer/BusinessName/BusinessNameLine10FCD EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0FCDE
ReturnHeader/Filer/EIN0042625052
ReturnHeader/Filer/PhoneNum06179649300
ReturnHeader/Filer/USAddress/AddressLine10398 WALNUT STREET
ReturnHeader/Filer/USAddress/City0NEWTON
ReturnHeader/Filer/USAddress/State0MA
ReturnHeader/Filer/USAddress/ZIPCode002460
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042513210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10GERALD T REILLY & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10424 ADAMS STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0MILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode002186
ReturnHeader/PreparerPersonGrp/PhoneNum06176968900
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID KEYO CPA
ReturnHeader/ReturnTs02015-07-13T15:14:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-09-01
ReturnHeader/TaxPeriodEndDt02014-08-31
ReturnHeader/TaxYr02013

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