Civic Intelligence

Cycles of Change

990 • Fiscal year 2016 • EIN 11-3821114

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

1246 23rd AveOakland, CA 94606

(510) 842-1006

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

40th percentile

0.02x

Higher debt load relative to revenue than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

65th percentile

9.4%

Higher net margin than 65% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

40th percentile

-0.8%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

-2.0%

Faster revenue growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$238,102

Down $1,854 (-0.8%) from 2015

Net Assets

Up

$227,389

Up $45,193 (+25%) from 2015

Liabilities

Down

$10,713

Down $47,047 (-81%) from 2015

Revenue

Down

$639,077

Down $12,822 (-2.0%) from 2015

Expenses

Down

$578,884

Down $19,633 (-3.3%) from 2015

Net Income

Up

$60,193

Up $6,811 (+13%) from 2015

Historical Trend

Balance Sheet Trend

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

2016

Assets$238,102
Liabilities$10,713
Net Assets$227,389

Operations Trend

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

2016

Revenue$639,077
Expenses$578,884
Net Income$60,193
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$639,077
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 people gain tools for more sustainable living through bicycle education, job training, watershed education,and community earn-a-bike programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$158,997$152,953▼ $6,044
Cash and Non-Interest-Bearing Accounts$54,886$72,591▲ $17,705
Prepaid Expenses and Deferred Charges$1,550$3,927▲ $2,377
Inventories for Sale or Use$1,591$3,563▲ $1,972
Savings and Temporary Cash Investments$20,932$3,068▼ $17,864
Total Assets$239,956$238,102▼ $1,854
Other Assets Total$2,000$2,000→ $0
Liabilities
Unsecured Notes Loans Payable$49,670--
Other Liabilities$9,991$10,458▲ $467
Accounts Payable and Accrued Expenses$-1,901$255▲ $2,156
Total Liabilities$57,760$10,713▼ $47,047
Net Assets / Fund Balance
Unrestricted Net Assets$182,196$227,389▲ $45,193
Total Net Assets Fund Balance$182,196$227,389▲ $45,193
Total Liabilities and Net Assets / Fund Balance$239,956$238,102▼ $1,854
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$597,397
Program Service Revenue
$41,675
Investment Income
$5
Other Revenue
$0
All Other Contributions
$95,003
Change in Net Assets
$60,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$455,210
Other Expenses$123,674
Total Fundraising Expense$13,906
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$346,911$38,754$9,598$395,263
Payroll Taxes$29,713$3,222$761$33,696
Other Employee Benefits$20,884$5,202$165$26,251
Occupancy$23,529$1,828-$25,357
Fees for Services Other$24,128$186$634$24,948
Office Expenses$7,131$715$1,271$9,117
Insurance$5,225$3,574$147$8,946
Fees for Services Accounting$1,592$5,925$639$8,156
Information Technology$1,442$135$203$1,780
Interest$864$266$16$1,146
Other Expenses$893-$445$893
Conferences and Meetings$338$389$8$735
All Other Expenses$-1$439-$438
Travel$152-$19$171
Total Functional Expenses$504,343$60,635$13,906$578,884
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
Vacation Payable$10,130
Payroll Liabilities$300
Sales Tax Payable$28
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
Yes
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 form 990 are distributed to all officers for review and discussion before filing

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

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

Form 990, Page 6, Part VI, Line 15A

Board of directors do not receive compensation.

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
5108421006
Address
1246 23RD AVE, OAKLAND, CA 94606

Signing Officer

Name
Sarah Estelle Davis
Title
Secretary
Phone
5102687294
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sarah Estelle Davis
Formed
2008
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
15

Preparer

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

Additional Explanations

Form 990

Cycles of change 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, Part XI, Line 9

Prior year note payable reversal -15,000

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IRS990/ProgSrvcAccomActy3Grp/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.
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IRS990/PYTotalRevenueAmt0651899
IRS990/ReconcilationRevenueExpnssAmt060193
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt020932
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03068
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER MISC INCOME 1,229
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0597397
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0607026
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0431862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0327902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0411197
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt048
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt041675
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt01229
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IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportPY170Pct00.99870
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0327902
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/TotalLiabilityAmt010458
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CYCLES OF CHANGE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF FORM 990 ARE DISTRIBUTED TO ALL OFFICERS FOR REVIEW AND DISCUSSION BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OFFICERS AND DIRECTORS ANNUALLY AFFIRM THEIR UNDERSTANDING OF A COMPLIANCE WITH THE ORGANIZATION CONFLICT OF INTEREST POLICY BY REVIEWING THE POLICY AND SIGNING AN ACKNOWLEDGEMENT STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS DO NOT RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE TO PUBLIC ON THE ORGANIZATION'S WEBSITE. PAPER COPIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR YEAR NOTE PAYABLE REVERSAL -15,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060635
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0504343
IRS990/TotalFunctionalExpensesGrp/TotalAmt0578884
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt010713
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IRS990/TotalProgramServiceExpensesAmt0504343
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IRS990/TotalRevenueGrp/ExclusionAmt05
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0639077
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0239956
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0238102
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IRS990/TravelGrp/ProgramServicesAmt0152
IRS990/TravelGrp/TotalAmt0171
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0182196
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0227389
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt049670
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0OAKLAND
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094606
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.CYCLESOFCHANGE.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SARAH ESTELLE DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05102687294
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CYCLES OF CHANGE
ReturnHeader/Filer/BusinessNameControlTxt0CYCL
ReturnHeader/Filer/EIN0113821114
ReturnHeader/Filer/PhoneNum05108421006
ReturnHeader/Filer/USAddress/AddressLine1Txt01246 23RD AVE
ReturnHeader/Filer/USAddress/CityNm0OAKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094606
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId00E0B2E351DA710F8E3E3619E04F563C3BAEEDADE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00E0B2E351DA710F8E3E3619E04F563C3BAEEDADE
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/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARJORIE WILLIAMS-JONES

Document Assets

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Filings

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
Peer Organizations

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