Civic Intelligence

The Ciesla Foundation Inc.

990 • Fiscal year 2016 • EIN 13-3098494

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

5005 Linnean Avenue NWWashington, DC 20008

(202) 362-5760

Siviq Scores

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

Liabilities / Assets

70th percentile

0.19x

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

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

Liabilities / Revenue

56th percentile

0.06x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

24th percentile

-8.0%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

94th percentile

$147,812

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 27.4% of source-year revenue.

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

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

9th percentile

-38%

Faster revenue growth than 9% of similar nonprofits.

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

Assets

Down

$160,948

Down $33,476 (-17%) from 2015

Net Assets

Down

$130,514

Down $43,166 (-25%) from 2015

Liabilities

Up

$30,434

Up $9,690 (+47%) from 2015

Revenue

Down

$539,555

Down $334,606 (-38%) from 2015

Expenses

Down

$582,721

Down $246,766 (-30%) from 2015

Net Income

Down

-$43,166

Down $87,840 (-197%) from 2015

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: $69,973Liabilities 2011: $38,053Net Assets 2011: $31,9202011Assets 2012: $239,506Liabilities 2012: $16,388Net Assets 2012: $223,1182012Assets 2013: $109,031Liabilities 2013: $10,471Net Assets 2013: $98,5602013Assets 2014: $136,058Liabilities 2014: $7,052Net Assets 2014: $129,0062014Assets 2015: $194,424Liabilities 2015: $20,744Net Assets 2015: $173,6802015Assets 2016: $160,948Liabilities 2016: $30,434Net Assets 2016: $130,5142016Assets 2017: $131,665Liabilities 2017: $7,804Net Assets 2017: $123,8612017Assets 2018: $430,798Liabilities 2018: $10,991Net Assets 2018: $419,8072018Assets 2019: $459,954Liabilities 2019: $12,912Net Assets 2019: $447,0422019Assets 2020: $158,238Liabilities 2020: $114,351Net Assets 2020: $43,8872020Assets 2021: $1,375,619Liabilities 2021: $47,125Net Assets 2021: $1,328,4942021Assets 2022: $738,427Liabilities 2022: $34,262Net Assets 2022: $704,1652022Assets 2023: $256,623Liabilities 2023: $35,791Net Assets 2023: $220,8322023Assets 2024: $180,730Liabilities 2024: $9,072Net Assets 2024: $171,6582024

Highlighted filing

2016

Assets$160,948
Liabilities$30,434
Net Assets$130,514

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $317,966Expenses 2011: $281,548Net Income 2011: $36,4182011Expenses 2012: $354,0582012Revenue 2013: $275,636Expenses 2013: $400,194Net Income 2013: -$124,5582013Revenue 2014: $475,201Expenses 2014: $444,755Net Income 2014: $30,4462014Revenue 2015: $874,161Expenses 2015: $829,487Net Income 2015: $44,6742015Revenue 2016: $539,555Expenses 2016: $582,721Net Income 2016: -$43,1662016Revenue 2017: $868,490Expenses 2017: $875,143Net Income 2017: -$6,6532017Revenue 2018: $1,144,307Expenses 2018: $848,361Net Income 2018: $295,9462018Revenue 2019: $1,291,797Expenses 2019: $1,264,562Net Income 2019: $27,2352019Revenue 2020: $222,552Expenses 2020: $625,707Net Income 2020: -$403,1552020Revenue 2021: $2,174,404Expenses 2021: $889,797Net Income 2021: $1,284,6072021Revenue 2022: $758,743Expenses 2022: $1,383,072Net Income 2022: -$624,3292022Revenue 2023: $701,438Expenses 2023: $1,184,771Net Income 2023: -$483,3332023Revenue 2024: $904,278Expenses 2024: $1,079,421Net Income 2024: -$175,1432024

Highlighted filing

2016

Revenue$539,555
Expenses$582,721
Net Income-$43,166
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$539,555
Mission and Program Overview

Mission

Production and distribution of films to educate the public on social issues of the past and present.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$123,294$124,933▲ $1,639
Savings and Temporary Cash Investments$69,322$25,016▼ $44,306
Loans From Officers Directors-$20,000-
Land, Buildings, and Equipment, Net$1,808$10,999▲ $9,191
Total Assets$194,424$160,948▼ $33,476
Liabilities
Accounts Payable and Accrued Expenses$20,744$10,434▼ $10,310
Total Liabilities$20,744$30,434▲ $9,690
Net Assets / Fund Balance
Unrestricted Net Assets$173,680$74,556▼ $99,124
Temporarily Rstr Net Assets-$55,958-
Total Net Assets Fund Balance$173,680$130,514▼ $43,166
Total Liabilities and Net Assets / Fund Balance$194,424$160,948▼ $33,476

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,095$50,021$60,116
Other Land Buildings$904$13,171$14,075
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Aviva KempnerExec. DirectorFT$145,487$2,325$147,812

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$479,696
Program Service Revenue
$21,147
Investment Income
$51
Other Revenue
$38,661
All Other Contributions
$479,696
Change in Net Assets
$-43,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$425,291
Salaries, Compensation, and Employee Benefits$157,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$302,513$0$0$302,513
Current Officers, Directors, Trustees, and Key Employees$147,812$0$0$147,812
Occupancy$32,517$0$0$32,517
Travel$18,612$0$0$18,612
Fees for Services Accounting$0$17,450$0$17,450
Information Technology$13,132$0$0$13,132
Office Expenses$12,537$0$0$12,537
Payroll Taxes$9,618$0$0$9,618
Conferences and Meetings$7,679$0$0$7,679
Other Expenses$3,976$0$0$3,976
Advertising$1,974$0$0$1,974
Depreciation Depletion$1,930$0$0$1,930
Insurance$0$1,470$0$1,470
Total Functional Expenses$563,801$18,920$0$582,721
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Aviva KempnerExec Dir & Board MemberRentNo$26,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$20,000-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

Filer Name
The Ciesla Foundation
EIN
13-3098494
Phone
2023625760
Address
5005 Linnean Avenue NW, Washington, DC 20008

Signing Officer

Name
Aviva Kempner
Title
Executive Director
Phone
2023625760
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aviva Kempner
Formed
1981
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
1
Employees
1
Volunteers
0

Preparer

Firm
Kronzek Fisher & Lopez PLLC
Address
607 2nd Street NE, Washington, DC 20002-4909
Preparer
Jerry Lopez
Phone
2025472727
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Board member Jonathan Kempner is the brother to Board member and Executive Director Aviva Kempner. Board members Jonathan Kempner and Lise Van Susteren are husband and wife. Board members Delaney Kempner, Aliza Kempner and Piera Kempner are daughters of Jonathan Kempner and Lise Van Susteren.

Pt VI, Line 8B

There are no committees with authority to act on behalf of the governing body

Pt VI, Line 11B

After the Form 990 is reviewed with the preparer, it is disseminated to the remaining Board members for any comments.

Pt VI, Line 15A

Board member Eva Fogelman reviewed the 2015 - 2016 Washington DC Area Nonprofits Salary Survey Report prepared by Professionals for Nonprofits and found Aviva's salary to be in line with similarly-sized nonprofits in our area.

Pt VI, Line 15B

There are no other officers or key employees who are paid.

Pt VI, Line 19

Policies and financial information are made available to those who request it.

Form 990EZ, Part II, Line 24

Loan to officer

Form 990EZ, Part II, Line 26

Payroll taxes liability

Form 990EZ, Part II, Line 26

Loan from officer

Raw XML AppendixShowing 400 of 437 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.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0227609
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0529343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02355706
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt051
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt039
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0196
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt049
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0359
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0353744
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.68940
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.72710
IRS990ScheduleA/PublicSupportTotal170Amt01624158
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0731548
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0479696
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0674565
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0444493
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0227609
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0529343
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02355706
IRS990ScheduleA/TotalSupportAmt02356065
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/EquipmentGrp/BookValueAmt010095
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050021
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060116
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0904
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013171
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt014075
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010999
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0AVIVA KEMPNER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Exec Dir & Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt026000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rent
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt020000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0S-T cash flow loan
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt020000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0AVIVA KEMPNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt020000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board member Jonathan Kempner is the brother to Board member and Executive Director Aviva Kempner. Board members Jonathan Kempner and Lise Van Susteren are husband and wife. Board members Delaney Kempner, Aliza Kempner and Piera Kempner are daughters of Jonathan Kempner and Lise Van Susteren.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There are no committees with authority to act on behalf of the governing body
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2After the Form 990 is reviewed with the preparer, it is disseminated to the remaining Board members for any comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board member Eva Fogelman reviewed the 2015 - 2016 Washington DC Area Nonprofits Salary Survey Report prepared by Professionals for Nonprofits and found Aviva's salary to be in line with similarly-sized nonprofits in our area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4There are no other officers or key employees who are paid.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Policies and financial information are made available to those who request it.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Loan to officer
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Payroll taxes liability
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Loan from officer
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt055958
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0194424
IRS990/TotalAssetsEOYAmt0160948
IRS990/TotalAssetsGrp/BOYAmt0194424
IRS990/TotalAssetsGrp/EOYAmt0160948
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0479696
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018920
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0563801
IRS990/TotalFunctionalExpensesGrp/TotalAmt0582721
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020744
IRS990/TotalLiabilitiesEOYAmt030434
IRS990/TotalLiabilitiesGrp/BOYAmt020744
IRS990/TotalLiabilitiesGrp/EOYAmt030434
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173680
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0130514
IRS990/TotalOtherCompensationAmt02325
IRS990/TotalProgramServiceExpensesAmt0563801
IRS990/TotalProgramServiceRevenueAmt021147
IRS990/TotalReportableCompFromOrgAmt0145487
IRS990/TotalRevenueGrp/ExclusionAmt051
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt059808
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0539555
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194424
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0160948
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt018612
IRS990/TravelGrp/TotalAmt018612
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0173680
IRS990/UnrestrictedNetAssetsGrp/EOYAmt074556
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05005 Linnean Avenue NW
IRS990/USAddress/CityNm0Washington
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020008
IRS990/VotingMembersGoverningBodyCnt07

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.17$0.90$1.08$0.18
2023Detailed filing. Detailed filing data is available for this year.$0.26$0.04$0.22$0.70$1.18$0.48
2022Detailed filing. Detailed filing data is available for this year.$0.74$0.03$0.70$0.76$1.38$0.62
2021Detailed filing. Detailed filing data is available for this year.$1.38$0.05$1.33$2.17$0.89$1.28
2020Detailed filing. Detailed filing data is available for this year.$0.16$0.11$0.04$0.22$0.63$0.40
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.45$1.29$1.26$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.43$0.01$0.42$1.14$0.85$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.87$0.88$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.03$0.13$0.54$0.58$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.19$0.02$0.17$0.87$0.83$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.01$0.13$0.48$0.44$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.11$0.01$0.10$0.28$0.40$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.02$0.22$0.35
2011Summary only. Only limited summary data is available for this year.$0.07$0.04$0.03$0.32$0.28$0.04