Civic Intelligence

Fcd Educational Services Inc

990 • Fiscal year 2015 • EIN 04-2625052

Sep 01, 2014 to Aug 31, 2015 • Filed on Jan 18, 2016

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

90th percentile

0.80x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

98th percentile

9.80x

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

43rd percentile

0.9%

Higher net margin than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

39th percentile

-1.6%

Faster asset growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

4.6%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$871,908

Down $14,203 (-1.6%) from 2014

Net Assets

Up

$170,151

Up $661 (+0.4%) from 2014

Liabilities

Down

$701,757

Down $14,864 (-2.1%) from 2014

Revenue

Up

$71,591

Up $3,172 (+4.6%) from 2014

Expenses

Up

$70,930

Up $2,260 (+3.3%) from 2014

Net Income

Up

$661

Up $912 (+363%) from 2014

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

2015

Assets$871,908
Liabilities$701,757
Net Assets$170,151

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

2015

Revenue$71,591
Expenses$70,930
Net Income$661
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jan 18, 2016
Return Version
2014v6.0
Gross Receipts
$71,591
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$878,100$864,202▼ $13,898
Savings and Temporary Cash Investments$1,162$1,162→ $0
Total Assets$886,111$871,908▼ $14,203
Other Assets Total$6,849$6,544▼ $305
Liabilities
Mortgage Notes Payable Secured by Investment Property$715,459$700,595▼ $14,864
Accounts Payable and Accrued Expenses$1,162$1,162→ $0
Total Liabilities$716,621$701,757▼ $14,864
Net Assets / Fund Balance
Unrestricted Net Assets$169,490$170,151▲ $661
Total Net Assets Fund Balance$169,490$170,151▲ $661
Total Liabilities and Net Assets / Fund Balance$886,111$871,908▼ $14,203

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$379,993$162,051$542,044
Land$484,209-$484,209
Compensation and Service Providers

Board Members and Trustees

NameTitle
Austin OlneyCo-chair
Emmett LyneCo-chair, Secretary
Thomas GeePresident
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
$71,591
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$70,930
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$51,054$5,673-$56,727
Depreciation Depletion$14,203--$14,203
Total Functional Expenses$65,257$5,673$0$70,930
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
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 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, conflict of interest policy and financial information (form 990) are available to the public upon request. The organization's tax filings are also available on the commonwealth of massachusetts department of attorney general's website and guidestar's website.

Filing and Contact Details

Filer

Filer Name
Fcd Educational Services Inc
EIN
04-2625052
Phone
6179649300
Address
398 WALNUT STREET, NEWTON, MA 02460

Signing Officer

Name
Thomas Gee
Title
President
Phone
7814446969
Signed
2016-01-18
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
0
Volunteers
11

Preparer

Firm
Gerald T Reilly & Company
Address
424 ADAMS STREET, MILTON, MA 02186
Preparer
David Keyo CPA
Phone
6176968900
Supplemental Narrative

Additional Explanations

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, hazelden foundation, in order to provide financial stability, in which the service programs of the two organizations are combined and the programs of 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. Should fcd sell its land and building in the future, in accordance with the requirement by the mass. Attorney general's public charity division, the net proceeds will be transferred to hazelden foundation to be used to further the mission of the program.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES OF THE ORGANIZATION, ONLY THE GOVERNING BODY WHICH IS THE BOARD OF DIRECTORS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEW AND APPROVE THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DIRECTORS ARE REQUIRED TO COMPLETE A "CERTIFICATION AND DISCLOSURE" FORM REGARDING CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 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/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL INFORMATION (FORM 990) ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S TAX FILINGS ARE ALSO AVAILABLE ON THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF ATTORNEY GENERAL'S WEBSITE AND GUIDESTAR'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ON SEPTEMBER 9, 2013 THE FCD EDUCATIONAL SERVICES, INC. ("FCD") ENTERED INTO AN AGREEMENT WITH ANOTHER NON-PROFIT ORGANIZATION, HAZELDEN FOUNDATION, IN ORDER TO PROVIDE FINANCIAL STABILITY, IN WHICH THE SERVICE PROGRAMS OF THE TWO ORGANIZATIONS ARE COMBINED AND THE PROGRAMS OF 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. SHOULD FCD SELL ITS LAND AND BUILDING IN THE FUTURE, IN ACCORDANCE WITH THE REQUIREMENT BY THE MASS. ATTORNEY GENERAL'S PUBLIC CHARITY DIVISION, THE NET PROCEEDS WILL BE TRANSFERRED TO HAZELDEN FOUNDATION TO BE USED TO FURTHER THE MISSION OF THE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2A
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0886111
IRS990/TotalAssetsEOYAmt0871908
IRS990/TotalAssetsGrp/BOYAmt0886111
IRS990/TotalAssetsGrp/EOYAmt0871908
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05673
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt065257
IRS990/TotalFunctionalExpensesGrp/TotalAmt070930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0716621
IRS990/TotalLiabilitiesEOYAmt0701757
IRS990/TotalLiabilitiesGrp/BOYAmt0716621
IRS990/TotalLiabilitiesGrp/EOYAmt0701757
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169490
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0170151
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt065257
IRS990/TotalProgramServiceRevenueAmt071591
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071591
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt071591
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0886111
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0871908
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0169490
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0170151
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0398 WALNUT STREET
IRS990/USAddress/CityNm0NEWTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002460
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.FCD.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS GEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07814446969
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FCD EDUCATIONAL SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0FCDE
ReturnHeader/Filer/EIN0042625052
ReturnHeader/Filer/PhoneNum06179649300
ReturnHeader/Filer/USAddress/AddressLine1Txt0398 WALNUT STREET
ReturnHeader/Filer/USAddress/CityNm0NEWTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002460
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042513210
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GERALD T REILLY & COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0424 ADAMS STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MILTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002186
ReturnHeader/PreparerPersonGrp/PhoneNum06176968900
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID KEYO CPA
ReturnHeader/ReturnTs02016-01-15T11:00:20-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

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