Civic Intelligence

Free the Children C/O William C Moran & Assoc PC

990 • Fiscal year 2017 • EIN 16-1533544

Jan 01, 2017 to Dec 31, 2017 • Filed on Mar 22, 2018

6500 Main St Ste 5Williamsville, NY 14221

(416) 925-5894

Siviq Scores

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

Liabilities / Assets

19th percentile

0.03x

Higher debt load relative to assets than 19% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Liabilities / Revenue

7th percentile

0.02x

Higher debt load relative to revenue than 7% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Net Margin

18th percentile

-6.3%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Top Officer Pay

7th percentile

$0

Higher top officer pay than 7% of similar nonprofits.

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

2017 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2017

Asset Growth

10th percentile

-6.6%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Revenue Growth

52nd percentile

5.5%

Faster revenue growth than 52% of similar nonprofits.

2017 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2016 to 2017

Assets

Down

$19,288,509

Down $1,355,943 (-6.6%) from 2016

Net Assets

Down

$18,720,278

Down $1,755,570 (-8.6%) from 2016

Liabilities

Up

$568,231

Up $399,627 (+237%) from 2016

Revenue

Up

$33,047,903

Up $1,736,498 (+5.5%) from 2016

Expenses

Up

$35,143,503

Up $7,905,874 (+29%) from 2016

Net Income

Down

-$2,095,600

Down $6,169,376 (-151%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $2,886,807Liabilities 2010: $12,645Net Assets 2010: $2,874,1622010Assets 2011: $1,812,758Liabilities 2011: $23,318Net Assets 2011: $1,789,4402011Assets 2012: $5,298,805Liabilities 2012: $77,030Net Assets 2012: $5,221,7752012Assets 2013: $11,431,909Liabilities 2013: $139,832Net Assets 2013: $11,292,0772013Assets 2014: $11,213,634Liabilities 2014: $59,720Net Assets 2014: $11,153,9142014Assets 2015: $16,383,349Liabilities 2015: $120,193Net Assets 2015: $16,263,1562015Assets 2016: $20,644,452Liabilities 2016: $168,604Net Assets 2016: $20,475,8482016Assets 2017: $19,288,509Liabilities 2017: $568,231Net Assets 2017: $18,720,2782017Assets 2018: $12,972,574Liabilities 2018: $241,276Net Assets 2018: $12,731,2982018Assets 2019: $11,761,094Liabilities 2019: $1,134,588Net Assets 2019: $10,626,5062019Assets 2020: $19,639,434Liabilities 2020: $3,664,993Net Assets 2020: $15,974,4412020Assets 2021: $15,990,436Liabilities 2021: $605,815Net Assets 2021: $15,384,6212021Assets 2022: $17,682,739Liabilities 2022: $1,267,331Net Assets 2022: $16,415,4082022Assets 2023: $13,382,039Liabilities 2023: $853,396Net Assets 2023: $12,528,6432023Assets 2024: $13,392,243Liabilities 2024: $721,652Net Assets 2024: $12,670,5912024

Highlighted filing

2017

Assets$19,288,509
Liabilities$568,231
Net Assets$18,720,278

Operations Trend

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

$40M$20M$0-$20MExpenses 2010: $8,166,9922010Expenses 2011: $6,456,4452011Revenue 2012: $10,680,568Expenses 2012: $7,248,233Net Income 2012: $3,432,3352012Revenue 2013: $19,014,901Expenses 2013: $13,043,626Net Income 2013: $5,971,2752013Revenue 2014: $16,957,212Expenses 2014: $17,101,882Net Income 2014: -$144,6702014Revenue 2015: $27,201,170Expenses 2015: $21,929,522Net Income 2015: $5,271,6482015Revenue 2016: $31,311,405Expenses 2016: $27,237,629Net Income 2016: $4,073,7762016Revenue 2017: $33,047,903Expenses 2017: $35,143,503Net Income 2017: -$2,095,6002017Revenue 2018: $18,272,749Expenses 2018: $24,442,950Net Income 2018: -$6,170,2012018Revenue 2019: $31,141,326Expenses 2019: $32,598,690Net Income 2019: -$1,457,3642019Revenue 2020: $31,078,742Expenses 2020: $26,146,513Net Income 2020: $4,932,2292020Revenue 2021: $8,510,977Expenses 2021: $9,226,937Net Income 2021: -$715,9602021Revenue 2022: $8,928,709Expenses 2022: $6,071,069Net Income 2022: $2,857,6402022Revenue 2023: $2,418,093Expenses 2023: $6,248,057Net Income 2023: -$3,829,9642023Revenue 2024: $5,302,943Expenses 2024: $5,643,447Net Income 2024: -$340,5042024

Highlighted filing

2017

Revenue$33,047,903
Expenses$35,143,503
Net Income-$2,095,600
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Mar 22, 2018
Return Version
2017v2.3
Gross Receipts
$33,143,769
Mission and Program Overview

Mission

We charity is an international charity and educational partner which empowers youth around the world to make a positive change in their communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$9,686,447$12,664,168▲ $2,977,721
Investments in Publicly Traded Securities$2,051,399$3,501,597▲ $1,450,198
Land, Buildings, and Equipment, Net$979,260$1,007,869▲ $28,609
Prepaid Expenses and Deferred Charges$2,045,220$899,390▼ $1,145,830
Pledges and Grants Receivable$5,011,686$744,772▼ $4,266,914
Intangible Assets$470,597$441,012▼ $29,585
Savings and Temporary Cash Investments$262,717$12,850▼ $249,867
Accounts Receivable$102,126$6,851▼ $95,275
Total Assets$20,644,452$19,288,509▼ $1,355,943
Other Assets Total$35,000$10,000▼ $25,000
Liabilities
Accounts Payable and Accrued Expenses$168,604$568,231▲ $399,627
Total Liabilities$168,604$568,231▲ $399,627
Net Assets / Fund Balance
Temporarily Rstr Net Assets$10,207,362$10,087,435▼ $119,927
Unrestricted Net Assets$10,268,486$8,632,843▼ $1,635,643
Total Net Assets Fund Balance$20,475,848$18,720,278▼ $1,755,570
Total Liabilities and Net Assets / Fund Balance$20,644,452$19,288,509▼ $1,355,943

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$628,918$186,028$814,946
Equipment$203,341$530,671$734,012
Land$172,539-$172,539
Other Land Buildings$3,071$64,702$67,773
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Jonathan WhiteChair
Dr Brenda CasselliusBoard Member
Tawfiq RangwalaBoard Member
Terry MazanyBoard Member
Victor LiCFO
Scott BakerExec Directo
Shelley WhiteSecretary
Stanley HainsworthTreasurer
Richard BeavenVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
David Baum And Associates LLCConsulting53 OLD JAFFREY ROAD, Peterborough, NH 03458$154,201
Revenue and Support

Revenue Composition

Contributions and Grants
$32,849,945
Program Service Revenue
$0
Investment Income
$29,824
Other Revenue
$168,134
All Other Contributions
$32,849,945
Change in Net Assets
$-2,095,600

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Drugs and Medical Supplies4$2,593,640Cost
Securities Publicly Traded5$1,081,248Fair Market Value
Clothing and Household Goods-$22,400Cost
Total Noncash Contributions9$3,697,288-

Audited Revenue Reconciliation

Revenue per Audited Statements
$33,047,903
Revenue Not Reported on Form 990
$340,030
Total Revenue per Audited Statements
$33,387,933
Total Revenue per Form 990
$33,047,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$19,473,418
Other Expenses$12,718,722
Salaries, Compensation, and Employee Benefits$2,951,363
Total Fundraising Expense$596,853
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$19,473,418--$19,473,418
Other Salaries and Wages$2,001,677$220,409$247,121$2,469,207
Fees for Services Other$174,046$458,177$289,412$921,635
Travel$227,109$396,857-$623,966
Occupancy$199,298$96,000-$295,298
Other Employee Benefits$199,783$32,414$39,249$271,446
Office Expenses$138,341$100,406-$238,747
Payroll Taxes$170,675$18,964$21,071$210,710
Depreciation Depletion$31,078$157,725-$188,803
Fees for Services Accounting$5,175$70,832-$76,007
All Other Expenses$12,295$57,033-$69,328
Other Expenses$31,043$19,219-$50,262
Fees for Services Legal-$42,929-$42,929
Advertising-$22,468-$22,468
Insurance$6,257$9,721-$15,978
Total Functional Expenses$32,843,496$1,703,154$596,853$35,143,503

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$35,143,503
Total Expenses per Audited Statements$35,143,503
Total Expenses per Form 990$35,143,503
International Activity

International Summary

Offices
12
Employees
239
Spending
$19,473,418

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
North AmericaGrantmakingMedical Relief4232$8,200,000
KenyaProgram ServiceHumanitarian Relief11$3,800,778
HaitiProgram ServiceHumanitarian Relief11$2,593,640
InternationalProgram Service-1-$2,000,000
EcuadorProgram ServiceHumanitarian Relief11$1,181,500
ChinaProgram ServiceHumanitarian Relief11$677,500
IndiaProgram ServiceHumanitarian Relief11$505,000
HaitiProgram ServiceHumanitarian Relief11$375,000
NicaraguaProgram ServiceHumanitarian Relief11$140,000
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
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, Page 6, Part VI, Line 2

Jonathan white shelley white chair board member married

Form 990, Page 6, Part VI, Line 6

There are two classes of membership, founding members and voting members. Voting members are authorized to elect the board of directors and also to elect additional members. Founding members approval is required to admit new members but have no other voting rights.

Form 990, Page 6, Part VI, Line 7A

Voting members are authorized to elect the board of directors.

Form 990, Page 6, Part VI, Line 11B

The chief financial officer distributes form 990 to the board of directors and obtains their approval prior to filing.

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

New board members and officers are provided the written conflict of interests policy and must sign a document representing they are in compliance. All board members are required to update the document annually.

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

Currently there is no compensation provided to top officials.

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

Currently there is no compensation provided to officers.

Form 990, Page 6, Part VI, Line 19

All governing documents required to be made available to the public are available upon request.

Filing and Contact Details

Filer

Filer Name
We Charity
EIN
16-1533544
Phone
4169255894
Address
6500 MAIN ST STE 5, WILLIAMSVILLE, NY 14221

Signing Officer

Name
Victor Li
Title
CFO
Phone
4169255894
Signed
2018-03-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Victor Li
Formed
1996
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
67
Volunteers
2,000

Preparer

Firm
Swiantek Kling & Pasieka Llp
Address
1026 ENGLEWOOD AVE, KENMORE, NY 14223
Preparer
Roy a Pasieka CPA
Phone
7168754220
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 4B

CANADA

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has no uncertain tax positions requiring disclosure.

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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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IRS990/ProgSrvcAccomActy2Grp/Desc0DOMESTICALLY, THE ORGANIZATION PROVIDES COMPREHENSIVE PROGRAMS FOR SERVICE LEARNING AND ACTIVE CITIZENZHIP, INSPIRING A GENERATION TO ACT. ITS CORE DOMESTIC PROGRAMMING, WE DAY AND WE SCHOOLS, PROVIDE YOUTH WITH THE INSPIRATION, TOOLS AND OPPORTUNITIES TO BECOME ACTIVE LOCAL, NATIONAL AND GLOBAL CITIZENS. BY INSTILLING ACTIVE CITIZENSHIP, INCREASING ACADEMIC ENGAGEMENT AND IMPROVING THE UNIVERSITY AND WORKPLACE READINESS OF PARTICIPANTS, WE DAY AND WE SCHOOLS WORK TOGETHER TO EQUIP TODAY'S YOUNG LEADERS FOR A BETTER TOMORROW.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 6,509 TRAVEL & MEALS REIMBURSEMENT 366,026
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/RevenueSubtotalAmt033047903
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0NORTH AMERICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1HAITI
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2KENYA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt3ECUADOR
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt4CHINA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt5INDIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt6NICARAGUA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt7HAITI
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt8INTERNATIONAL
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0MEDICAL RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt3HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt4HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt5HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt6HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt7HUMANITARIAN RELIEF
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTMAKING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3PROGRAM SERVICE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4PROGRAM SERVICE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.4$0.72$12.7$5.30$5.64$0.34
2023Detailed filing. Detailed filing data is available for this year.$13.4$0.85$12.5$2.42$6.25$3.83
2022Detailed filing. Detailed filing data is available for this year.$17.7$1.27$16.4$8.93$6.07$2.86
2021Detailed filing. Detailed filing data is available for this year.$16.0$0.61$15.4$8.51$9.23$0.72
2020Detailed filing. Detailed filing data is available for this year.$19.6$3.66$16.0$31.1$26.1$4.93
2019Detailed filing. Detailed filing data is available for this year.$11.8$1.13$10.6$31.1$32.6$1.46
2018Summary only. Only limited summary data is available for this year.$13.0$0.24$12.7$18.3$24.4$6.17
2017Detailed filing. Detailed filing data is available for this year.$19.3$0.57$18.7$33.0$35.1$2.10
2016Summary only. Only limited summary data is available for this year.$20.6$0.17$20.5$31.3$27.2$4.07
2015Detailed filing. Detailed filing data is available for this year.$16.4$0.12$16.3$27.2$21.9$5.27
2014Detailed filing. Detailed filing data is available for this year.$11.2$0.06$11.2$17.0$17.1$0.14
2013Detailed filing. Detailed filing data is available for this year.$11.4$0.14$11.3$19.0$13.0$5.97
2012Summary only. Only limited summary data is available for this year.$5.30$0.08$5.22$10.7$7.25$3.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.02$1.79$6.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.01$2.87$8.17