Civic Intelligence

The Lionheart Foundation Inc

990 • Fiscal year 2013 • EIN 04-3140337

Jan 01, 2013 to Dec 31, 2013 • Filed on May 15, 2014

PO Box 170115Dedham, MA 02117

(781) 444-6667

Siviq Scores

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

Liabilities / Assets

70th percentile

0.05x

Higher debt load relative to assets than 70% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

77th percentile

0.05x

Higher debt load relative to revenue than 77% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

93rd percentile

$53,376

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 14.7% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

63rd percentile

10%

Faster asset growth than 63% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$438,746

Up $40,627 (+10%) from 2012

Net Assets

Up

$418,882

Up $42,383 (+11%) from 2012

Liabilities

Down

$19,864

Down $1,756 (-8.1%) from 2012

Revenue

$362,807

No earlier filing loaded for comparison.

Expenses

Down

$320,423

Down $47,906 (-13%) from 2012

Net Income

$42,384

No earlier filing loaded for comparison.

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 2010: $347,403Liabilities 2010: $16,359Net Assets 2010: $331,0442010Assets 2011: $447,053Liabilities 2011: $16,343Net Assets 2011: $430,7102011Assets 2012: $398,119Liabilities 2012: $21,620Net Assets 2012: $376,4992012Assets 2013: $438,746Liabilities 2013: $19,864Net Assets 2013: $418,8822013Assets 2014: $517,223Liabilities 2014: $13,457Net Assets 2014: $503,7662014Assets 2015: $511,576Liabilities 2015: $11,996Net Assets 2015: $499,5802015Assets 2016: $588,969Liabilities 2016: $10,761Net Assets 2016: $578,2082016Assets 2017: $676,046Liabilities 2017: $8,807Net Assets 2017: $667,2392017Assets 2018: $690,125Liabilities 2018: $8,782Net Assets 2018: $681,3432018Assets 2019: $757,621Liabilities 2019: $56,614Net Assets 2019: $701,0072019Assets 2020: $750,114Liabilities 2020: $78,446Net Assets 2020: $671,6682020Assets 2021: $1,091,023Liabilities 2021: $23,765Net Assets 2021: $1,067,2582021Assets 2022: $1,134,843Liabilities 2022: $90,698Net Assets 2022: $1,044,1452022Assets 2023: $1,311,446Liabilities 2023: $135,680Net Assets 2023: $1,175,7662023Assets 2024: $1,162,876Liabilities 2024: $153,959Net Assets 2024: $1,008,9172024

Highlighted filing

2013

Assets$438,746
Liabilities$19,864
Net Assets$418,882

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $363,7052010Expenses 2011: $320,6902011Expenses 2012: $368,3292012Revenue 2013: $362,807Expenses 2013: $320,423Net Income 2013: $42,3842013Revenue 2014: $443,257Expenses 2014: $358,373Net Income 2014: $84,8842014Revenue 2015: $323,622Expenses 2015: $327,808Net Income 2015: -$4,1862015Revenue 2016: $428,792Expenses 2016: $350,164Net Income 2016: $78,6282016Revenue 2017: $457,529Expenses 2017: $368,498Net Income 2017: $89,0312017Revenue 2018: $388,146Expenses 2018: $374,042Net Income 2018: $14,1042018Revenue 2019: $476,005Expenses 2019: $456,341Net Income 2019: $19,6642019Revenue 2020: $497,947Expenses 2020: $527,286Net Income 2020: -$29,3392020Revenue 2021: $1,046,526Expenses 2021: $650,936Net Income 2021: $395,5902021Revenue 2022: $602,199Expenses 2022: $625,312Net Income 2022: -$23,1132022Revenue 2023: $1,017,383Expenses 2023: $885,762Net Income 2023: $131,6212023Revenue 2024: $1,075,747Expenses 2024: $1,242,596Net Income 2024: -$166,8492024

Highlighted filing

2013

Revenue$362,807
Expenses$320,423
Net Income$42,384
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.1
Gross Receipts
$371,451
Mission and Program Overview

Mission

The lionheart foundation, inc. Is dedicated to improving the lives of incarcerated adults and highly at-risk youth by creating and providing exceptional resources and training in social emotional literacy development. To provide curricula/resources to be used directly by youth and adults to develop social emotional literacy. To provide direct social emotional literacy education programs for incarcerated adults and at-risk youth in prisons, juvenile institutions and community programs in a prevention and rehabilitation capacity. To conduct public education on the need for transforming our nation's prisons and juvenile institutions into places where nurturing social emotional rehabilitation, inspiring positive values and imparting behavior patterns necessary for healthy functioning in our communities are primary goals. To conduct research on the efficacy of these services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$341,197$364,762▲ $23,565
Inventories for Sale or Use$41,211$61,428▲ $20,217
Prepaid Expenses and Deferred Charges$4,552$3,799▼ $753
Land, Buildings, and Equipment, Net$2,544$3,271▲ $727
Accounts Receivable$6,213$3,084▼ $3,129
Total Assets$398,119$438,746▲ $40,627
Other Assets Total$2,402$2,402→ $0
Liabilities
Accounts Payable and Accrued Expenses$21,621$19,864▼ $1,757
Total Liabilities$21,621$19,864▼ $1,757
Net Assets / Fund Balance
Unrestricted Net Assets$364,129$387,180▲ $23,051
Temporarily Rstr Net Assets$2,654$21,987▲ $19,333
Permanently Rstr Net Assets$9,715$9,715→ $0
Total Net Assets Fund Balance$376,498$418,882▲ $42,384
Total Liabilities and Net Assets / Fund Balance$398,119$438,746▲ $40,627

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,271$11,134$14,405

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$12,369$21,987-$2,654$31,702
Compensation and Service Providers

Employees

NameTitleBaseTotal
Robin CasarjianExecutive Di$53,376$53,376

Board Members and Trustees

NameTitle
J Scott CurveyPresident
Dorothy WalshDirector
Eileen MoranDirector
J Scott CurveyDirector
Joan BorysenkoDirector
Michael EskeyDirector
Ted PageDirector
Sotiros IliopoulosClerk
Terry LeahyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$196,641
Program Service Revenue
$75,100
Investment Income
$428
Other Revenue
$90,638
All Other Contributions
$196,641
Change in Net Assets
$42,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$231,554
Other Expenses$88,869
Total Fundraising Expense$38,143
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,484$25,093$25,937$209,514
Occupancy$24,840$1,976$1,411$28,227
Payroll Taxes$11,848$4,320$1,976$18,144
Office Expenses$13,018$920$1,233$15,171
All Other Expenses$6,025$1,213$383$7,621
Conferences and Meetings$5,675$40$38$5,753
Fees for Services Legal$756$2,926$378$4,060
Pension Plan Contributions$2,073$647$1,176$3,896
Other Expenses$2,068$615$910$3,593
Fees for Services Accounting-$3,000-$3,000
Fees for Services Other$1,761-$565$2,326
Insurance$400$1,764$100$2,264
Total Functional Expenses$239,168$43,112$38,143$320,423
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
Yes
Annual disclosure for covered persons
No
Audit committee
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, Page 6, Part VI, Line 2

Bethany casarjian clinical dir niece

Form 990, Page 6, Part VI, Line 11B

Form 990 is mailed and reviewed by board members before it is filed.

Form 990, Page 6, Part VI, Line 19

Published on guidestar or on request

Filing and Contact Details

Filer

EIN
04-3140337
Phone
7814446667

Signing Officer

Name
Robin E Casarjian
Title
Executive Director
Phone
7814446667
Signed
2014-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robin E Casarjian
Formed
1992
Legal Domicile
Ma
Voting Board Members
9
Independent Board Members
8
Employees
7

Preparer

Preparer
Robert a Weiss CPA
Phone
7814444820
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The lionheart foundation, inc. Is dedicated to improving the lives of incarcerated adults and highly at-risk youth by creating and providing exceptional resources and training in social emotional literacy development. To provide curricula/resources to be used directly by youth and adults to develop social emotional literacy. To provide direct social emotional literacy education programs for incarcerated adults and at-risk youth in prisons, juvenile institutions and community programs in a prevention and rehabilitation capacity. To conduct public education on the need for transforming our nation's prisons and juvenile institutions into places where nurturing social emotional rehabilitation, inspiring positive values and imparting behavior patterns necessary for healthy functioning in our communities are primary goals. To conduct research on the efficacy of these services.

Form 990, Page 1, Part I, Line 6

Support for outreach and distribution efforts

Form 990, Page 2, Part III, Line 4D

Lectures and workshops presented to the public. Development and distribution of newsletters and brochures. Photocopying and purchasing supporting materials for handouts.

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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUES
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt025937
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025093
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0158484
IRS990/OtherSalariesAndWagesGrp/TotalAmt0209514
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02073
IRS990/PensionPlanContributionsGrp/TotalAmt03896
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IRS990/PrincipalOfficerNm0ROBIN E CASARJIAN
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL PROJECTS INCOME
IRS990/ProgramServiceRevenueGrp/Desc1FORMAL RESEARCH PROJECT INCOM
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17500
IRS990/ProgSrvcAccomActy2Grp/Desc0CONTINUED PUBLICATION OF LIONHEART MATERIALS INCLUDING "HOUSES OF HEALING" AND "POWER SOURCE" BOOKS AND MANUALS FOR PRISONERS AND HIGHLY AT-RISK YOUTH. PUBLICATION OF "POWER SOURCE PARENTING" BOOKS FOR AT-RISK TEEN PARENTS. NATIONWIDE DISTRIBUTION OF "HOUSES OF HEALING, "POWER SOURCE" AND "POWER SOURCE PARENTING" MATERIALS AS PART OF THE NATIONAL EMOTIONAL LITERACY PROJECT FOR YOUTH AT-RISK SPONSORED BY THE LIONHEART FOUNDATION.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt090208
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt094918
IRS990/ProgSrvcAccomActy3Grp/Desc0NATIONWIDE RESEARCH AND OUTREACH FOR LIONHEART'S PARENTING AND PRISONER INITIATIVES. RESEARCH STUDIES OF THE "POWER SOURCE" PROGRAM AND "POWER SOURCE PARENTING" PROGRAM WITH THE NEW YORK UNIVERSITY SCHOOL OF NURSING.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt035907
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt07500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LECTURES AND WORKSHOPS PRESENTED TO THE PUBLIC. DEVELOPMENT AND DISTRIBUTION OF NEWSLETTERS AND BROCHURES. PHOTOCOPYING AND PURCHASING SUPPORTING MATERIALS FOR HANDOUTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt027992
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt02218
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IRS990/PYTotalExpensesAmt0368329
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IRS990/ReconcilationRevenueExpnssAmt042384
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IRS990/RevenueAmt069550
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0849
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0271741
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0174591
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0232988
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0428
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0384
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0683
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0174382
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IRS990ScheduleA/SubstantialContributorsTotAmt012002
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01194849
IRS990ScheduleA/TotalSupportAmt01199946
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt021987
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IRS990ScheduleD/EquipmentGrp/BookValueAmt03271
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011134
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt014405
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt03271
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LIONHEART FOUNDATION, INC. IS DEDICATED TO IMPROVING THE LIVES OF INCARCERATED ADULTS AND HIGHLY AT-RISK YOUTH BY CREATING AND PROVIDING EXCEPTIONAL RESOURCES AND TRAINING IN SOCIAL EMOTIONAL LITERACY DEVELOPMENT. TO PROVIDE CURRICULA/RESOURCES TO BE USED DIRECTLY BY YOUTH AND ADULTS TO DEVELOP SOCIAL EMOTIONAL LITERACY. TO PROVIDE DIRECT SOCIAL EMOTIONAL LITERACY EDUCATION PROGRAMS FOR INCARCERATED ADULTS AND AT-RISK YOUTH IN PRISONS, JUVENILE INSTITUTIONS AND COMMUNITY PROGRAMS IN A PREVENTION AND REHABILITATION CAPACITY. TO CONDUCT PUBLIC EDUCATION ON THE NEED FOR TRANSFORMING OUR NATION'S PRISONS AND JUVENILE INSTITUTIONS INTO PLACES WHERE NURTURING SOCIAL EMOTIONAL REHABILITATION, INSPIRING POSITIVE VALUES AND IMPARTING BEHAVIOR PATTERNS NECESSARY FOR HEALTHY FUNCTIONING IN OUR COMMUNITIES ARE PRIMARY GOALS. TO CONDUCT RESEARCH ON THE EFFICACY OF THESE SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SUPPORT FOR OUTREACH AND DISTRIBUTION EFFORTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LECTURES AND WORKSHOPS PRESENTED TO THE PUBLIC. DEVELOPMENT AND DISTRIBUTION OF NEWSLETTERS AND BROCHURES. PHOTOCOPYING AND PURCHASING SUPPORTING MATERIALS FOR HANDOUTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BETHANY CASARJIAN CLINICAL DIR NIECE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990 IS MAILED AND REVIEWED BY BOARD MEMBERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PUBLISHED ON GUIDESTAR OR ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0239168
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320423
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt019864
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0376498
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IRS990/TotalOtherProgSrvcExpenseAmt027992
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IRS990/TotalProgramServiceExpensesAmt0239168
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IRS990/TotalReportableCompFromOrgAmt053376
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt0364129
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0387180

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.16$0.15$1.01$1.08$1.24$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.14$1.18$1.02$0.89$0.13
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.09$1.04$0.60$0.63$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.09$0.02$1.07$1.05$0.65$0.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.08$0.67$0.50$0.53$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.76$0.06$0.70$0.48$0.46$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.01$0.68$0.39$0.37$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.01$0.67$0.46$0.37$0.09
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.01$0.58$0.43$0.35$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.51$0.01$0.50$0.32$0.33$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.52$0.01$0.50$0.44$0.36$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.44$0.02$0.42$0.36$0.32$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.02$0.38$0.37
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.45$0.02$0.43$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.02$0.33$0.36