Civic Intelligence

Cycles of Change

990 • Fiscal year 2014 • EIN 11-3821114

Jan 01, 2014 to Dec 31, 2014 • Filed on May 14, 2015

Organization ProfileWWW.CYCLESOFCHANGE.ORG
P O Box 70292Oakland, CA 94612

(510) 268-7294

Siviq Scores

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

Liabilities / Assets

87th percentile

0.40x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

50th percentile

3.0%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

81st percentile

$15,689

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

86th percentile

58%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$215,844

Up $79,191 (+58%) from 2013

Net Assets

Up

$128,814

Up $14,517 (+13%) from 2013

Liabilities

Up

$87,030

Up $64,674 (+289%) from 2013

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin50th percentile

Revenue

Up

$470,546

Up $95,066 (+25%) from 2013

Expenses

Up

$456,329

Up $60,509 (+15%) from 2013

Net Income

Up

$14,217

Up $34,557 (+170%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$800K$600K$400K$200K$0Assets 2011: $160,058Liabilities 2011: $19,872Net Assets 2011: $140,1862011Assets 2012: $173,482Liabilities 2012: $38,845Net Assets 2012: $134,6372012Assets 2013: $136,653Liabilities 2013: $22,356Net Assets 2013: $114,2972013Assets 2014: $215,844Liabilities 2014: $87,030Net Assets 2014: $128,8142014Assets 2015: $239,956Liabilities 2015: $57,760Net Assets 2015: $182,1962015Assets 2016: $238,102Liabilities 2016: $10,713Net Assets 2016: $227,3892016Assets 2017: $339,398Liabilities 2017: $33,875Net Assets 2017: $305,5232017Assets 2018: $344,546Liabilities 2018: $14,462Net Assets 2018: $330,0842018Assets 2019: $565,578Liabilities 2019: $63,686Net Assets 2019: $501,8922019Assets 2020: $479,230Liabilities 2020: $101,787Net Assets 2020: $377,4432020Assets 2021: $617,102Liabilities 2021: $23,539Net Assets 2021: $593,5632021Assets 2022: $745,477Liabilities 2022: $38,887Net Assets 2022: $706,5902022Assets 2023: $701,020Liabilities 2023: $26,620Net Assets 2023: $674,4002023Assets 2024: $602,698Liabilities 2024: $77,501Net Assets 2024: $525,1972024

Highlighted filing

2014

Assets$215,844
Liabilities$87,030
Net Assets$128,814
Open 2014 Filing

Operations Trend

Revenue Growth75th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $417,293Expenses 2011: $392,296Net Income 2011: $24,9972011Expenses 2012: $448,0212012Revenue 2013: $375,480Expenses 2013: $395,820Net Income 2013: -$20,3402013Revenue 2014: $470,546Expenses 2014: $456,329Net Income 2014: $14,2172014Revenue 2015: $651,899Expenses 2015: $598,517Net Income 2015: $53,3822015Revenue 2016: $639,077Expenses 2016: $578,884Net Income 2016: $60,1932016Revenue 2017: $588,338Expenses 2017: $493,414Net Income 2017: $94,9242017Revenue 2018: $578,280Expenses 2018: $553,719Net Income 2018: $24,5612018Revenue 2019: $457,950Expenses 2019: $286,142Net Income 2019: $171,8082019Revenue 2020: $616,088Expenses 2020: $535,065Net Income 2020: $81,0232020Revenue 2021: $835,853Expenses 2021: $619,733Net Income 2021: $216,1202021Revenue 2022: $934,880Expenses 2022: $821,853Net Income 2022: $113,0272022Revenue 2023: $801,880Expenses 2023: $835,021Net Income 2023: -$33,1412023Revenue 2024: $736,893Expenses 2024: $886,096Net Income 2024: -$149,2032024

Highlighted filing

2014

Revenue$470,546
Expenses$456,329
Net Income$14,217
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 14, 2015
Return Version
2014v5.0
Gross Receipts
$470,546
Mission and Program Overview

Mission

By exploring our neighborhoods and beyond on bicycles, we are more connected to the people and the land that sustain us environmentally and economically

Cycles of change creates healthier east bay communities by helping youth and adults gain tools for more environmentally and economically sustainable living through school-based bicycle education, job training, watershed education, and community earn-a-bike programs. By exploring our neighborhoods and beyond on bicycles, we are more connected to the people and the land that sustain us.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$62,727$197,482▲ $134,755
Prepaid Expenses and Deferred Charges$7,799$7,673▼ $126
Inventories for Sale or Use$5,832$5,143▼ $689
Cash and Non-Interest-Bearing Accounts$29,834$846▼ $28,988
Savings and Temporary Cash Investments$11,952$262▼ $11,690
Total Assets$136,653$215,844▲ $79,191
Other Assets Total$18,509$4,438▼ $14,071
Liabilities
Other Liabilities$11,392$46,052▲ $34,660
Unsecured Notes Loans Payable-$40,000-
Deferred Revenue$3,262--
Accounts Payable and Accrued Expenses$7,702$978▼ $6,724
Total Liabilities$22,356$87,030▲ $64,674
Net Assets / Fund Balance
Unrestricted Net Assets$114,297$128,814▲ $14,517
Total Net Assets Fund Balance$114,297$128,814▲ $14,517
Total Liabilities and Net Assets / Fund Balance$136,653$215,844▲ $79,191
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elinor DyeChairpersonPT$15,689$15,689
Sarah Estelle DavisDirectorPT$1,780$1,780

Board Members and Trustees

NameTitle
John KusakabeDirector
Kathy QuintanillaDirector
Marissa Ortega-welchSecretary
Mana TominagaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$431,862
Program Service Revenue
$38,681
Investment Income
$3
Other Revenue
$0
All Other Contributions
$34,997
Change in Net Assets
$14,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$365,773
Other Expenses$90,556
Total Fundraising Expense$8,577
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$259,737$35,256$1,473$296,466
Payroll Taxes$25,611$3,278$214$29,103
Other Employee Benefits$22,302$411$22$22,735
Occupancy$19,159$1,741$40$20,940
Current Officers, Directors, Trustees, and Key Employees$14,028$510$2,931$17,469
Office Expenses$6,211$695$3,208$10,114
Fees for Services Other$8,108$277$258$8,643
Insurance$5,098$1,331$47$6,476
All Other Expenses$3,960-$311$4,271
Fees for Services Accounting$1,534$1,077$54$2,665
Travel$1,874--$1,874
Other Expenses$1,840--$1,840
Conferences and Meetings$1,106$688$2$1,796
Advertising--$17$17
Total Functional Expenses$402,488$45,264$8,577$456,329
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payments in Transit$35,000
Vacation Payable$5,922
Payroll Tax Liabilities$3,298
Other Current Liability$1,524
Sales Tax Payable$308
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, Page 6, Part VI, Line 11B

“Copies of from 990 are distributed to all officers for reviw and dicussion before filing”

Form 990, Page 6, Part VI, Line 12C

“Officers and directors annually affirm their understanding of an compliance with the organization conflict of interest policy by reviewing the policy an signing an acknowledgement statement”

Form 990, Page 6, Part VI, Line 19

“Documents are available to public on the organization's website. Paper copies are available upon request.”

Filing and Contact Details

Filer

Filer Name
Cycles of Change
EIN
11-3821114
Phone
5102687294
Address
P O BOX 70292, OAKLAND, CA 94612

Signing Officer

Name
Elinor Dye
Title
Chairperson
Phone
5102687294
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elinor Dye
Formed
2008
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
26

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE AVE, OAKLAND, CA 94602-2327
Preparer
Marjorie Williams-jones
Phone
5104826204
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Cycles of change creates healthier east bay communities by helping youth and adults gain tools for more environmentally and economically sustainable living through school-based bicycle education, job training, watershed education, and community earn-a-bike programs. By exploring our neighborhoods and beyond on bicycles, we are more connected to the people and the land that sustain us.”

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

“Other programs include: after-school programs, the bikery and watershed education. The bikery is the cycles of change collectively run, not-for-profit community bike shop in oakland. The bikery is committed to making bikes accessible to everyone, offering a range of affordable used bikes for sale, repairs, classes, and community events. They also have a repair space where community members can sign up and use tools to work on their own bike, and an earn-a-bike program for youth 19 and under.”

Raw XML AppendixShowing 400 of 401 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07702
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0978
IRS990/AccountsReceivableGrp/BOYAmt062727
IRS990/AccountsReceivableGrp/EOYAmt0197482
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CYCLES OF CHANGE CREATES HEALTHIER EAST BAY COMMUNITIES BY HELPING YOUTH AND ADULTS GAIN TOOLS FOR MORE ENVIRONMENTALLY AND ECONOMICALLY SUSTAINABLE LIVING THROUGH SCHOOL-BASED BICYCLE EDUCATION, JOB TRAINING, WATERSHED EDUCATION, AND COMMUNITY EARN-A-BIKE PROGRAMS. BY EXPLORING OUR NEIGHBORHOODS AND BEYOND ON BICYCLES, WE ARE MORE CONNECTED TO THE PEOPLE AND THE LAND THAT SUSTAIN US.
IRS990/AdvertisingGrp/FundraisingAmt017
IRS990/AdvertisingGrp/TotalAmt017
IRS990/AllOtherContributionsAmt034997
IRS990/AllOtherExpensesGrp/FundraisingAmt0311
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03960
IRS990/AllOtherExpensesGrp/TotalAmt04271
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0STACIE CHUN
IRS990/BooksInCareOfDetail/PhoneNum05102687294
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01246 23RD AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0OAKLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd094606
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt029834
IRS990/CashNonInterestBearingGrp/EOYAmt0846
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt02931
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0510
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt014028
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt017469
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt02
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0688
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt01106
IRS990/ConferencesMeetingsGrp/TotalAmt01796
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0431862
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03
IRS990/CYOtherExpensesAmt090556
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt038681
IRS990/CYRevenuesLessExpensesAmt014217
IRS990/CYSalariesCompEmpBnftPaidAmt0365773
IRS990/CYTotalExpensesAmt0456329
IRS990/CYTotalFundraisingExpenseAmt08577
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0470546
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt03262
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE BIKEMOBILE IS A TRAVELING BIKE REPAIR AND EDUCATION VAN THAT INCREASES BIKE RIDERSHIP AND LOWERS CARBON EMISSIONS BY MAKING SIMPLE REPAIRS AND ENGAGING YOUNG PEOPLE IN HANDS-ON DEMONSTRATIONS THAT TEACH THEM TO MAINTAIN THEIR OWN BIKES. IN 2014, THE BIKEMOBILE REPAIRED 3000 BICYCLES AT 120 SITES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt026
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0116781
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt054
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01077
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt01534
IRS990/FeesForServicesAccountingGrp/TotalAmt02665
IRS990/FeesForServicesOtherGrp/FundraisingAmt0258
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0277
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt08108
IRS990/FeesForServicesOtherGrp/TotalAmt08643
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt025.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ELINOR DYE
IRS990/Form990PartVIISectionAGrp/PersonNm1SARAH ESTELLE DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm2MARISSA ORTEGA-WELCH
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN KUSAKABE
IRS990/Form990PartVIISectionAGrp/PersonNm4MANA TOMINAGA
IRS990/Form990PartVIISectionAGrp/PersonNm5KATHY QUINTANILLA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt015689
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11780
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02008
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0396865
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0470546
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt047
IRS990/InsuranceGrp/ManagementAndGeneralAmt01331
IRS990/InsuranceGrp/ProgramServicesAmt05098
IRS990/InsuranceGrp/TotalAmt06476
IRS990/InventoriesForSaleOrUseGrp/BOYAmt05832
IRS990/InventoriesForSaleOrUseGrp/EOYAmt05143
IRS990/InvestmentIncomeGrp/ExclusionAmt03
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CYCLES OF CHANGE CREATES HEALTHIER EAST BAY COMMUNITIES BY HELPING YOUTH AND ADULTS GAIN TOOLS FOR MORE ENVIRONMENTALLY AND ECONOMICALLY SUSTAINABLE LIVING THROUGH SCHOOL-BASED BICYCLE EDUCATION, JOB TRAINING, WATERSHED EDUCATION, AND COMMUNITY EARN-A-BIKE PROGRAMS. BY EXPLORING OUR NEIGHBORHOODS AND BEYOND ON BICYCLES, WE ARE MORE CONNECTED TO THE PEOPLE AND THE LAND THAT SUSTAIN US.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0114297
IRS990/NetAssetsOrFundBalancesEOYAmt0128814
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt040
IRS990/OccupancyGrp/ManagementAndGeneralAmt01741
IRS990/OccupancyGrp/ProgramServicesAmt019159
IRS990/OccupancyGrp/TotalAmt020940
IRS990/OfficeExpensesGrp/FundraisingAmt03208
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0695
IRS990/OfficeExpensesGrp/ProgramServicesAmt06211
IRS990/OfficeExpensesGrp/TotalAmt010114
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt018509
IRS990/OtherAssetsTotalGrp/EOYAmt04438
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt022
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0411
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022302
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022735
IRS990/OtherExpensesGrp/Desc0BICYCLE PARTS - BMB
IRS990/OtherExpensesGrp/Desc1BICYCLE PARTS - UPCYCLE
IRS990/OtherExpensesGrp/Desc2COGS
IRS990/OtherExpensesGrp/Desc3PROGRAM MATERIALS-SAFETY
IRS990/OtherExpensesGrp/ProgramServicesAmt015195
IRS990/OtherExpensesGrp/ProgramServicesAmt19688
IRS990/OtherExpensesGrp/ProgramServicesAmt27037
IRS990/OtherExpensesGrp/ProgramServicesAmt31840
IRS990/OtherExpensesGrp/TotalAmt015195
IRS990/OtherExpensesGrp/TotalAmt19688
IRS990/OtherExpensesGrp/TotalAmt27037
IRS990/OtherExpensesGrp/TotalAmt31840
IRS990/OtherLiabilitiesGrp/BOYAmt011392
IRS990/OtherLiabilitiesGrp/EOYAmt046052
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01473
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035256
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0259737
IRS990/OtherSalariesAndWagesGrp/TotalAmt0296466
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0214
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03278
IRS990/PayrollTaxesGrp/ProgramServicesAmt025611
IRS990/PayrollTaxesGrp/TotalAmt029103
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07799
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07673
IRS990/PrincipalOfficerNm0ELINOR DYE
IRS990/PriorPeriodAdjustmentsAmt0300
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BIKE REPAIR - LABOR
IRS990/ProgramServiceRevenueGrp/Desc1BIKE PART SALES
IRS990/ProgramServiceRevenueGrp/Desc2PRIOR YEAR EXPENSES REVERSED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020937
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114687
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020937
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23057
IRS990/ProgSrvcAccomActy2Grp/Desc0OUR SAFETY PROGRAM INCREASED SAFE BICYCLING THROUGH SAFE ROUTES TO SCHOOL DRIVE-YOUR-BIKE PE INSTRUCTION FOR MIDDLE SCHOOL STUDENTS AND BIKE RODEOS FOR ELEMENTARY AGE PARTICIPANTS. IN 2013 OUR COMBINED SAFETY PROGRAMS WERE HELD IN 18 SCHOOLS, PROVIDING ON-ROAD TRAINING TO OVER 5,000 STUDENTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0130373
IRS990/ProgSrvcAccomActy3Grp/Desc0OAKLAND UPCYCLE CONNECTS OVER 200 LOW-INCOME EAST BAY ADULTS WITH FREE BICYCLES EACH YEAR. PARTICIPANTS GET EVERYTHING THEY NEED TO START USING THE BICYCLE AS THEIR PRIMARY MODE OF TRANSPORTATION-A LOCK, HELMET, RACK, AND OTHER ESSENTIALS, A PERSONALIZED TRANSPORTATION PLAN, AND URBAN SAFETY REGULATIONS TRAINING FROM OUR UPCYCLE INSTRUCTORS, WHO ARE SEASONED BICYCLE COMMUTERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt084449
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS INCLUDE: AFTER-SCHOOL PROGRAMS, THE BIKERY AND WATERSHED EDUCATION. THE BIKERY IS THE CYCLES OF CHANGE COLLECTIVELY RUN, NOT-FOR-PROFIT COMMUNITY BIKE SHOP IN OAKLAND. THE BIKERY IS COMMITTED TO MAKING BIKES ACCESSIBLE TO EVERYONE, OFFERING A RANGE OF AFFORDABLE USED BIKES FOR SALE, REPAIRS, CLASSES, AND COMMUNITY EVENTS. THEY ALSO HAVE A REPAIR SPACE WHERE COMMUNITY MEMBERS CAN SIGN UP AND USE TOOLS TO WORK ON THEIR OWN BIKE, AND AN EARN-A-BIKE PROGRAM FOR YOUTH 19 AND UNDER.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt070885
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0327902
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0109720
IRS990/PYProgramServiceRevenueAmt047573
IRS990/PYRevenuesLessExpensesAmt0-20340
IRS990/PYSalariesCompEmpBnftPaidAmt0286100
IRS990/PYTotalExpensesAmt0395820
IRS990/PYTotalRevenueAmt0375480
IRS990/ReconcilationRevenueExpnssAmt014217
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011952
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0262
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISC INCOME 2,764
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0431862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0327902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0411197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0415730
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0524707
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02111398
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt028
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt092
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt038681
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01229
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt01535
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02764
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt02111398
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0431862
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0327902
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0411197
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0415730
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0524707
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02111398
IRS990ScheduleA/TotalSupportAmt02114254
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15922
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31524
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4308
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYMENTS IN TRANSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1VACATION PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER CURRENT LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SALES TAX PAYABLE
IRS990ScheduleD/TotalLiabilityAmt046052
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CYCLES OF CHANGE CREATES HEALTHIER EAST BAY COMMUNITIES BY HELPING YOUTH AND ADULTS GAIN TOOLS FOR MORE ENVIRONMENTALLY AND ECONOMICALLY SUSTAINABLE LIVING THROUGH SCHOOL-BASED BICYCLE EDUCATION, JOB TRAINING, WATERSHED EDUCATION, AND COMMUNITY EARN-A-BIKE PROGRAMS. BY EXPLORING OUR NEIGHBORHOODS AND BEYOND ON BICYCLES, WE ARE MORE CONNECTED TO THE PEOPLE AND THE LAND THAT SUSTAIN US.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OTHER PROGRAMS INCLUDE: AFTER-SCHOOL PROGRAMS, THE BIKERY AND WATERSHED EDUCATION. THE BIKERY IS THE CYCLES OF CHANGE COLLECTIVELY RUN, NOT-FOR-PROFIT COMMUNITY BIKE SHOP IN OAKLAND. THE BIKERY IS COMMITTED TO MAKING BIKES ACCESSIBLE TO EVERYONE, OFFERING A RANGE OF AFFORDABLE USED BIKES FOR SALE, REPAIRS, CLASSES, AND COMMUNITY EVENTS. THEY ALSO HAVE A REPAIR SPACE WHERE COMMUNITY MEMBERS CAN SIGN UP AND USE TOOLS TO WORK ON THEIR OWN BIKE, AND AN EARN-A-BIKE PROGRAM FOR YOUTH 19 AND UNDER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF FROM 990 ARE DISTRIBUTED TO ALL OFFICERS FOR REVIW AND DICUSSION BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS AND DIRECTORS ANNUALLY AFFIRM THEIR UNDERSTANDING OF AN COMPLIANCE WITH THE ORGANIZATION CONFLICT OF INTEREST POLICY BY REVIEWING THE POLICY AN SIGNING AN ACKNOWLEDGEMENT STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO PUBLIC ON THE ORGANIZATION'S WEBSITE. PAPER COPIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0136653
IRS990/TotalAssetsEOYAmt0215844
IRS990/TotalAssetsGrp/BOYAmt0136653
IRS990/TotalAssetsGrp/EOYAmt0215844
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0431862
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08577
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045264
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0402488
IRS990/TotalFunctionalExpensesGrp/TotalAmt0456329
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022356
IRS990/TotalLiabilitiesEOYAmt087030
IRS990/TotalLiabilitiesGrp/BOYAmt022356
IRS990/TotalLiabilitiesGrp/EOYAmt087030
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0114297
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0128814
IRS990/TotalOtherProgSrvcExpenseAmt070885
IRS990/TotalProgramServiceExpensesAmt0402488
IRS990/TotalProgramServiceRevenueAmt038681
IRS990/TotalReportableCompFromOrgAmt017469
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038681
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470546
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0136653
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0215844
IRS990/TravelGrp/ProgramServicesAmt01874
IRS990/TravelGrp/TotalAmt01874
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0114297
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0128814
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt040000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 70292
IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094612
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0HTTP://WWW.CYCLESOFCHANGE.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELINOR DYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum05102687294
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CYCLES OF CHANGE
ReturnHeader/Filer/BusinessNameControlTxt0CYCL
ReturnHeader/Filer/EIN0113821114
ReturnHeader/Filer/PhoneNum05102687294
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 70292
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094612
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454570537
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARJTAX INCORPORATED
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03542 FRUITVALE AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0946022327
ReturnHeader/PreparerPersonGrp/PhoneNum05104826204
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARJORIE WILLIAMS-JONES
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-14T11:40:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$215,844
Liabilities
$87,030
Net assets
$128,814
Revenue
$470,546
Expenses
$456,329
Net income
$14,217
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.03$0.78$5.25$7.37$8.86$1.49
2023Detailed filing. Detailed filing data is available for this year.$7.01$0.27$6.74$8.02$8.35$0.33
2022Detailed filing. Detailed filing data is available for this year.$7.45$0.39$7.07$9.35$8.22$1.13
2021Detailed filing. Detailed filing data is available for this year.$6.17$0.24$5.94$8.36$6.20$2.16
2020Detailed filing. Detailed filing data is available for this year.$4.79$1.02$3.77$6.16$5.35$0.81
2019Summary only. Only limited summary data is available for this year.$5.66$0.64$5.02$4.58$2.86$1.72
2018Detailed filing. Detailed filing data is available for this year.$3.45$0.14$3.30$5.78$5.54$0.25
2017Detailed filing. Detailed filing data is available for this year.$3.39$0.34$3.06$5.88$4.93$0.95
2016Detailed filing. Detailed filing data is available for this year.$2.38$0.11$2.27$6.39$5.79$0.60
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.58$1.82$6.52$5.99$0.53
2014Detailed filing. Detailed filing data is available for this year.$2.16$0.87$1.29$4.71$4.56$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.37$0.22$1.14$3.75$3.96$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.39$1.35$4.48
2011Summary only. Only limited summary data is available for this year.$1.60$0.20$1.40$4.17$3.92$0.25