Civic Intelligence

Emerald Guild Society Co Zapken & Loeb

990 • Fiscal year 2016 • EIN 13-3900134

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

3 Crossways Park Drive WestWoodbury, NY 11797

(516) 822-5000

Siviq Scores

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

Liabilities / Assets

65th percentile

0.05x

Higher debt load relative to assets than 65% of similar nonprofits.

2016 filings • NTEE A • <$500k nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.06x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • NTEE A • <$500k nonprofits • Source year 2016

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

2016 filings • NTEE A • <$500k nonprofits • Source year 2016

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2016 filings • NTEE A • <$500k nonprofits • Source year 2016

Asset Growth

75th percentile

24%

Faster asset growth than 75% of similar nonprofits.

2016 filings • NTEE A • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

62%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • NTEE A • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$216,905

Up $42,567 (+24%) from 2015

Net Assets

Up

$205,660

Up $31,322 (+18%) from 2015

Liabilities

Up

$11,245

Up $11,245 from 2015

Revenue

Up

$203,378

Up $77,799 (+62%) from 2015

Expenses

Up

$172,056

Up $48,339 (+39%) from 2015

Net Income

Up

$31,322

Up $29,460 (+1582%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $139,901Liabilities 2010: $2,695Net Assets 2010: $137,2062010Assets 2011: $147,223Liabilities 2011: $10,400Net Assets 2011: $136,8232011Assets 2012: $174,568Liabilities 2012: $27,800Net Assets 2012: $146,7682012Assets 2013: $157,319Liabilities 2013: $0Net Assets 2013: $157,3192013Assets 2014: $172,476Liabilities 2014: $0Net Assets 2014: $172,4762014Assets 2015: $174,338Liabilities 2015: $0Net Assets 2015: $174,3382015Assets 2016: $216,905Liabilities 2016: $11,245Net Assets 2016: $205,6602016Assets 2017: $124,122Liabilities 2017: $4,500Net Assets 2017: $119,6222017Assets 2018: $113,873Liabilities 2018: $0Net Assets 2018: $113,8732018Assets 2019: $117,003Liabilities 2019: $5,449Net Assets 2019: $111,5542019Assets 2020: $162,406Liabilities 2020: $45,324Net Assets 2020: $117,0822020Assets 2021: $351,489Liabilities 2021: $103,306Net Assets 2021: $248,1832021Assets 2022: $315,271Liabilities 2022: $81,012Net Assets 2022: $234,2592022Assets 2023: $320,826Liabilities 2023: $90,699Net Assets 2023: $230,1272023Assets 2024: $248,505Liabilities 2024: $181,740Net Assets 2024: $66,7652024

Highlighted filing

2016

Assets$216,905
Liabilities$11,245
Net Assets$205,660

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $96,6552010Expenses 2011: $107,5502011Revenue 2012: $127,584Expenses 2012: $117,639Net Income 2012: $9,9452012Revenue 2013: $162,403Expenses 2013: $151,852Net Income 2013: $10,5512013Revenue 2014: $136,788Expenses 2014: $121,631Net Income 2014: $15,1572014Revenue 2015: $125,579Expenses 2015: $123,717Net Income 2015: $1,8622015Revenue 2016: $203,378Expenses 2016: $172,056Net Income 2016: $31,3222016Revenue 2017: $90,446Expenses 2017: $176,484Net Income 2017: -$86,0382017Revenue 2018: $113,438Expenses 2018: $119,187Net Income 2018: -$5,7492018Revenue 2019: $116,236Expenses 2019: $118,555Net Income 2019: -$2,3192019Revenue 2020: $92,668Expenses 2020: $87,140Net Income 2020: $5,5282020Revenue 2021: $268,397Expenses 2021: $137,296Net Income 2021: $131,1012021Revenue 2022: $257,717Expenses 2022: $271,641Net Income 2022: -$13,9242022Revenue 2023: $180,126Expenses 2023: $184,258Net Income 2023: -$4,1322023Revenue 2024: $101,367Expenses 2024: $264,729Net Income 2024: -$163,3622024

Highlighted filing

2016

Revenue$203,378
Expenses$172,056
Net Income$31,322
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$334,186
Mission and Program Overview

Mission

The emerald guild society is a nonprofit organization founded in 1992 as an educational organization for the growing number of irish resident managers engaged in the superintending and maintenance of buildings in new york. Its objectives are to promote a better channeling of information to all the building managers and to achieve a greater efficiency in the maintnance and operations of buildings.

The emerald guild society is a non for profit organization founded in 1992 as an educational organization for the growing number of irish resident managers engaged in the superintending and maintenance of buildings in new york.its objectives are to promote a better channeling of information to all the building managers and to achieve a greater efficiency in the maintnance and operations of buildings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$174,338$167,394▼ $6,944
Prepaid Expenses and Deferred Charges-$46,211-
Accounts Receivable-$3,300-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$174,338$216,905▲ $42,567
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses-$11,245-
Total Liabilities$0$11,245▲ $11,245
Net Assets / Fund Balance
Unrestricted Net Assets$174,338$205,660▲ $31,322
Total Net Assets Fund Balance$174,338$205,660▲ $31,322
Total Liabilities and Net Assets / Fund Balance$174,338$216,905▲ $42,567

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$2,109-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert KnoxPresident
Gerry DunneVice President
Finbar FloodRegistrar
John HoySecretary
Patrick O'DonovanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$144,560
Program Service Revenue
$64,950
Investment Income
$816
Other Revenue
$-6,948
All Other Contributions
$91,560
Change in Net Assets
$31,322
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,606
Grants and Similar Amounts Paid$74,450
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$55,950--$55,950
Insurance$38,015--$38,015
Grants to Domestic Orgs$18,500--$18,500
Conferences and Meetings$11,944--$11,944
Fees for Services Accounting-$6,000-$6,000
Office Expenses$2,787--$2,787
Advertising$2,550--$2,550
Other Expenses$2,418--$2,418
All Other Expenses$2,212--$2,212
Total Functional Expenses$166,056$6,000$0$172,056
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$130,808
Fundraising Gross Income$123,860
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$95,000$95,000$11,699$83,301
St Patricks Day$12,350$12,350$3,030$9,320
Total Events$112,600$112,600$72,921$39,679
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The President and Treasurer reveiws the 990 before it is filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Emerald Guild Society
EIN
13-3900134
Phone
5168225000
Address
3 CROSSWAYS PARK DRIVE WEST, WOODBURY, NY 11797

Signing Officer

Name
PATRICK O'DONOVAN
Title
Treasurer
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Zapken & Loeb LLP
Address
3 Crossways Park Dr West, Woodbury, NY 11797-2010
Preparer
Howard Zapken CPA
Phone
5168225000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt066200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt069900
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0364900
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0816
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0694
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0642
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0647
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0925
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0252770
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0156973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0184165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0220437
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0198065
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01012410
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0816
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0694
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0642
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0647
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0925
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03724
IRS990ScheduleA/InvestmentIncomeCYPct00.00270
IRS990ScheduleA/InvestmentIncomePYPct00.00320
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99730
IRS990ScheduleA/PublicSupportPY509Pct00.99680
IRS990ScheduleA/PublicSupportTotal509Amt01377310
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0329570
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0235223
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0257915
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0286637
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0267965
IRS990ScheduleA/Total509Grp/TotalAmt01377310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0330386
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0235917
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0258557
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0287284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0268890
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01381034
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02109
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02109
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt072921
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0300
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt01900
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt01600
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03800
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0ST PATRICKS DAY
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01398
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt01398
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt095000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt012350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0112600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt095000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt012350
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05250
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0112600
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt039679
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesEvent1Amt06893
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesOtherEventsAmt01758
IRS990ScheduleG/FundraisingEventInformationGrp/NonCashPrizesTotalEventsAmt08651
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt014729
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011699
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03030
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt023896
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt010247
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsOtherEventsAmt010200
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt044343
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt020000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt135950
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Scholarships - Dean College
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The President and Treasurer reveiws the 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0174338
IRS990/TotalAssetsEOYAmt0216905
IRS990/TotalAssetsGrp/BOYAmt0174338
IRS990/TotalAssetsGrp/EOYAmt0216905
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0144560
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06000
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166056
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172056
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt011245
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt011245
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0174338
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0205660
IRS990/TotalProgramServiceExpensesAmt0166056
IRS990/TotalProgramServiceRevenueAmt064950
IRS990/TotalRevenueGrp/ExclusionAmt065766
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0203378
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0174338
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0216905
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0174338

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.49$1.82$0.67$1.01$2.65$1.63
2023Detailed filing. Detailed filing data is available for this year.$3.21$0.91$2.30$1.80$1.84$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.81$2.34$2.58$2.72$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.51$1.03$2.48$2.68$1.37$1.31
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.45$1.17$0.93$0.87$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.05$1.12$1.16$1.19$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$1.13$1.19$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.05$1.20$0.90$1.76$0.86
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.11$2.06$2.03$1.72$0.31
2015Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.74$1.26$1.24$0.02
2014Summary only. Only limited summary data is available for this year.$1.72$0.00$1.72$1.37$1.22$0.15
2013Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$1.62$1.52$0.11
2012Summary only. Only limited summary data is available for this year.$1.75$0.28$1.47$1.28$1.18$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.10$1.37$1.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.03$1.37$0.97