Civic Intelligence

Partnership for Children'S Rights

990 • Fiscal year 2013 • EIN 13-4007256

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 04, 2014

271 Madison Avenue - 17th Floor10016

(212) 683-7999

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

91st percentile

$199,546

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 18.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

30th percentile

-2.4%

Faster asset growth than 30% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$4,465,531

Down $110,270 (-2.4%) from 2012

Net Assets

Down

$4,419,157

Down $46,667 (-1.0%) from 2012

Liabilities

Down

$46,374

Down $63,603 (-58%) from 2012

Revenue

$1,090,410

No earlier filing loaded for comparison.

Expenses

Up

$1,205,138

Up $152,449 (+14%) from 2012

Net Income

-$114,728

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,314,834Liabilities 2010: $53,864Net Assets 2010: $4,260,9702010Assets 2011: $4,643,972Liabilities 2011: $283,852Net Assets 2011: $4,360,1202011Assets 2012: $4,575,801Liabilities 2012: $109,977Net Assets 2012: $4,465,8242012Assets 2013: $4,465,531Liabilities 2013: $46,374Net Assets 2013: $4,419,1572013Assets 2014: $4,478,980Liabilities 2014: $72,328Net Assets 2014: $4,406,6522014Assets 2015: $3,861,367Liabilities 2015: $85,484Net Assets 2015: $3,775,8832015Assets 2016: $3,929,303Liabilities 2016: $92,074Net Assets 2016: $3,837,2292016Assets 2017: $3,959,475Liabilities 2017: $166,520Net Assets 2017: $3,792,9552017

Highlighted filing

2013

Assets$4,465,531
Liabilities$46,374
Net Assets$4,419,157

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $989,3702010Expenses 2011: $1,036,3382011Expenses 2012: $1,052,6892012Revenue 2013: $1,090,410Expenses 2013: $1,205,138Net Income 2013: -$114,7282013Revenue 2014: $1,351,638Expenses 2014: $1,260,297Net Income 2014: $91,3412014Revenue 2015: $1,009,163Expenses 2015: $1,502,107Net Income 2015: -$492,9442015Revenue 2016: $1,454,293Expenses 2016: $1,416,236Net Income 2016: $38,0572016Revenue 2017: $1,425,903Expenses 2017: $1,466,853Net Income 2017: -$40,9502017

Highlighted filing

2013

Revenue$1,090,410
Expenses$1,205,138
Net Income-$114,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 4, 2014
Return Version
2013v3.0
Gross Receipts
$1,137,730
Mission and Program Overview

Mission

The objectives and purposes of the corporation shall include the providing of legal services to children, to enable them to obtain educational services to which they are entitled, who would not otherwise be able to afford such services.

The objectives and purposes of the corporation shall include the providing of legal services to children, who would not otherwise be able to afford such services, to enable them to obtain educatonal services to which they are entitled.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,872,571$2,135,048▲ $262,477
Savings and Temporary Cash Investments$2,062,933$1,765,475▼ $297,458
Accounts Receivable$114,083$316,033▲ $201,950
Cash and Non-Interest-Bearing Accounts$437,009$151,322▼ $285,687
Investments in Publicly Traded Securities$46,271$64,095▲ $17,824
Land, Buildings, and Equipment, Net$25,934$16,558▼ $9,376
Total Assets$4,575,801$4,465,531▼ $110,270
Other Assets Total$17,000$17,000→ $0
Liabilities
Deferred Revenue$51,315$0▼ $51,315
Accounts Payable and Accrued Expenses$37,504--
Grants Payable-$33,070-
Other Liabilities$21,158$13,304▼ $7,854
Total Liabilities$109,977$46,374▼ $63,603
Net Assets / Fund Balance
Unrestricted Net Assets$4,465,824$4,419,157▼ $46,667
Total Net Assets Fund Balance$4,465,824$4,419,157▼ $46,667
Total Liabilities and Net Assets / Fund Balance$4,575,801$4,465,531▼ $110,270

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$10,915$71,738$82,653
Leasehold Improvements$5,643$21,694$27,337
Other Securities$2,135,048--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd Silverblatt EsqDirector/executive DirectoFT$161,306$38,240$199,546
Michael D HampdenSenior AttorneyFT$130,982$9,559$140,541
Revenue and Support

Revenue Composition

Contributions and Grants
$497,193
Program Service Revenue
$383,144
Investment Income
$209,807
Other Revenue
$266
All Other Contributions
$264,193
Change in Net Assets
$-114,728

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,090,410
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$68,061
Total Revenue per Audited Statements
$1,158,471
Total Revenue per Form 990
$1,090,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$918,353
Other Expenses$286,785
Total Fundraising Expense$39,650
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$360,472$52,113$13,829$426,414
Current Officers, Directors, Trustees, and Key Employees$247,088$35,721$9,479$292,288
Other Employee Benefits$129,041$18,655$4,950$152,646
Occupancy$122,888$17,555$5,852$146,295
Office Expenses$63,156$9,021$3,008$75,185
Payroll Taxes$39,736$5,745$1,524$47,005
Fees for Services Accounting-$23,018-$23,018
Insurance$12,927$1,847$616$15,390
Depreciation Depletion$8,240$1,177$392$9,809
Fees for Services Other-$4,456-$4,456
Other Expenses$8,870$3,577-$3,577
Fees for Services Legal-$185-$185
Total Functional Expenses$992,418$173,070$39,650$1,205,138

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,205,138
Total Expenses per Audited Statements$1,205,138
Total Expenses per Form 990$1,205,138
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,586
Fundraising Direct Expenses$47,320
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$75,326$47,586$6,043$41,543
Total Events$75,326$47,586$47,320$266
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$13,304
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Part VI, Section A, Line 2

Alan sinsheimer is the son of warren sinsheimer jamie moser is the granddaughter of warren sinsheimer

Form 990, Part VI, Section B, Line 11

The draft 990 is reviewed in detail by the audit committee and then given to the entire board to review prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members are required to complete a conflicts of interests questionnaire on an annual basis and this is reviewed by the board.

Form 990, Part VI, Section B, Line 15

The process for determining key employee's compensation and benefits, as well as other employees, was as follows: the president reviews comparability data from the legal aid society and determines the reasonableness of the compensation. The compensation committee, which is appointed by the board of directors, reviews and approves the reasonableness of the compensation basing their determination on comparability data and other factors.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
13-4007256
Phone
2126837999

Signing Officer

Name
Warren Sinsheimer
Title
President
Phone
2126837999
Signed
2014-08-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren Sinsheimer
Formed
1999
Legal Domicile
Ny
Voting Board Members
16
Independent Board Members
12
Employees
12
Volunteers
9

Preparer

Preparer
Jeffrey Katz
Phone
2128127000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Pcr is no longer subject to federal and state tax examinations by the respective taxing authorities for year prior to 2010.

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE OBJECTIVES AND PURPOSES OF THE CORPORATION SHALL INCLUDE THE PROVIDING OF LEGAL SERVICES TO CHILDREN, TO ENABLE THEM TO OBTAIN EDUCATIONAL SERVICES TO WHICH THEY ARE ENTITLED, WHO WOULD NOT OTHERWISE BE ABLE TO AFFORD SUCH SERVICES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04465824
IRS990/NetAssetsOrFundBalancesEOYAmt04419157
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0266
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0266
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt068061
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt05852
IRS990/OccupancyGrp/ManagementAndGeneralAmt017555
IRS990/OccupancyGrp/ProgramServicesAmt0122888
IRS990/OccupancyGrp/TotalAmt0146295
IRS990/OfficeExpensesGrp/FundraisingAmt03008
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09021
IRS990/OfficeExpensesGrp/ProgramServicesAmt063156
IRS990/OfficeExpensesGrp/TotalAmt075185
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt017000
IRS990/OtherAssetsTotalGrp/EOYAmt017000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt04950
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018655
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0129041
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0152646
IRS990/OtherExpensesGrp/Desc0LIBRARY AND RESEARCH
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03577
IRS990/OtherExpensesGrp/ProgramServicesAmt08870
IRS990/OtherExpensesGrp/TotalAmt08870
IRS990/OtherExpensesGrp/TotalAmt13577
IRS990/OtherLiabilitiesGrp/BOYAmt021158
IRS990/OtherLiabilitiesGrp/EOYAmt013304
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013829
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt052113
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0360472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0426414
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01524
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05745
IRS990/PayrollTaxesGrp/ProgramServicesAmt039736
IRS990/PayrollTaxesGrp/TotalAmt047005
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0WARREN SINSHEIMER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0FEE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0383144
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0383144
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0619807
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt091700
IRS990/PYOtherExpensesAmt0276790
IRS990/PYOtherRevenueAmt0-36855
IRS990/PYProgramServiceRevenueAmt0333001
IRS990/PYRevenuesLessExpensesAmt0-45036
IRS990/PYSalariesCompEmpBnftPaidAmt0775899
IRS990/PYTotalExpensesAmt01052689
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01007653
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-114728
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0383144
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02062933
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01765475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0497193
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0679807
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0420116
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0520549
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0509500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02627165
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0209807
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt091700
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt083566
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt077924
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt050359
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0513356
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02277114
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/OtherIncome170Grp/TotalAmt050000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.69890
IRS990ScheduleA/PublicSupportPY170Pct00.73560
IRS990ScheduleA/PublicSupportTotal170Amt02229965
IRS990ScheduleA/SubstantialContributorsTotAmt0397200
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0497193
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0679807
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0420116
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0520549
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0509500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02627165
IRS990ScheduleA/TotalSupportAmt03190521
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt010915
IRS990ScheduleD/EquipmentGrp/DepreciationAmt071738
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082653
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01205138
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt05643
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt021694
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt027337
IRS990ScheduleD/NetUnrealizedGainsInvstAmt068061
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt013304
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02135048
IRS990ScheduleD/OtherSecuritiesGrp/Desc0TIFF MULTI-ASSET FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt068061
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01090410
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PCR IS NO LONGER SUBJECT TO FEDERAL AND STATE TAX EXAMINATIONS BY THE RESPECTIVE TAXING AUTHORITIES FOR YEAR PRIOR TO 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016558
IRS990ScheduleD/TotalBookValueSecuritiesAmt02135048
IRS990ScheduleD/TotalExpensesPerForm990Amt01205138
IRS990ScheduleD/TotalLiabilityAmt013304
IRS990ScheduleD/TotalRevenuePerForm990Amt01090410
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01158471
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01205138
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt027740
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt027740
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt047320

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