Civic Intelligence

Wildwood Business Improvement

EIN 20-1335805 • 501(c)4 • Wildwood, NJ

Profile

The organization's purpose is to protect and enhance the physical and social enviroment of the city of wildwood

PO Box 2635Wildwood, NJ 08260
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

68th percentile

0.17x

Higher debt load relative to assets than 68% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.39x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

48th percentile

7.0%

Higher net margin than 48% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

22nd percentile

-3.7%

Faster asset growth than 22% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

45th percentile

5.4%

Faster revenue growth than 45% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,393,606

Down $110,358 (-7.3%) from 2022

Liabilities

Down

$236,369

Down $32,092 (-12%) from 2022

Net Assets

Down

$1,157,237

Down $78,266 (-6.3%) from 2022

Revenue

Up

$602,070

Up $59,600 (+11%) from 2022

Expenses

Up

$559,935

Up $32,748 (+6.2%) from 2022

Net Income

Up

$42,135

Up $26,852 (+176%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $142,328Net Assets 2010: $142,3282010Assets 2011: $82,145Net Assets 2011: $82,1452011Assets 2012: $244,491Liabilities 2012: $209,3442012Assets 2013: $351,438Liabilities 2013: $289,909Net Assets 2013: $61,5292013Assets 2014: $355,220Liabilities 2014: $209,909Net Assets 2014: $145,3112014Assets 2015: $402,680Liabilities 2015: $209,909Net Assets 2015: $192,7712015Assets 2016: $566,295Liabilities 2016: $344,595Net Assets 2016: $221,7002016Assets 2017: $1,632,398Liabilities 2017: $331,781Net Assets 2017: $1,300,6172017Assets 2018: $1,681,972Liabilities 2018: $320,442Net Assets 2018: $1,361,5302018Assets 2019: $1,637,784Liabilities 2019: $315,703Net Assets 2019: $1,322,0812019Assets 2020: $1,589,489Liabilities 2020: $295,302Net Assets 2020: $1,294,1872020Assets 2021: $1,574,168Liabilities 2021: $281,242Net Assets 2021: $1,292,9262021Assets 2022: $1,503,964Liabilities 2022: $268,461Net Assets 2022: $1,235,5032022Assets 2024: $1,393,606Liabilities 2024: $236,369Net Assets 2024: $1,157,2372024

Highlighted filing

2024

Assets$1,393,606
Liabilities$236,369
Net Assets$1,157,237

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2010: $125,000Expenses 2010: $216,066Net Income 2010: -$91,0662010Revenue 2011: $187,500Expenses 2011: $247,683Net Income 2011: -$60,1832011Revenue 2012: $191,226Expenses 2012: $238,224Net Income 2012: -$46,9982012Revenue 2013: $302,500Expenses 2013: $276,118Net Income 2013: $26,3822013Revenue 2014: $358,000Expenses 2014: $274,218Net Income 2014: $83,7822014Revenue 2015: $357,705Expenses 2015: $310,245Net Income 2015: $47,4602015Revenue 2016: $371,875Expenses 2016: $342,946Net Income 2016: $28,9292016Revenue 2017: $1,431,920Expenses 2017: $353,003Net Income 2017: $1,078,9172017Revenue 2018: $489,999Expenses 2018: $389,953Net Income 2018: $100,0462018Revenue 2019: $481,128Expenses 2019: $448,059Net Income 2019: $33,0692019Revenue 2020: $492,923Expenses 2020: $456,410Net Income 2020: $36,5132020Revenue 2021: $548,110Expenses 2021: $482,718Net Income 2021: $65,3922021Revenue 2022: $542,470Expenses 2022: $527,187Net Income 2022: $15,2832022Revenue 2024: $602,070Expenses 2024: $559,935Net Income 2024: $42,1352024

Highlighted filing

2024

Revenue$602,070
Expenses$559,935
Net Income$42,135

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.24$1.16$0.60$0.56$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.27$1.24$0.54$0.53$0.02
2021Summary only. Only limited summary data is available for this year.$1.57$0.28$1.29$0.55$0.48$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.30$1.29$0.49$0.46$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.32$1.32$0.48$0.45$0.03
2018Summary only. Only limited summary data is available for this year.$1.68$0.32$1.36$0.49$0.39$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$0.33$1.30$1.43$0.35$1.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.57$0.34$0.22$0.37$0.34$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.21$0.19$0.36$0.31$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.21$0.15$0.36$0.27$0.08
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.29$0.06$0.30$0.28$0.03
2012Summary only. Only limited summary data is available for this year.$0.24$0.21$0.19$0.24$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.08$0.19$0.25$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.14$0.14$0.13$0.22$0.09
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$542,470
Mission and Program Overview

Mission

The organization's purpose is to protect and enhance the physical and social enviroment of the city of wildwood

The organizations purpose is to protect and enhance the physical and social enviroment of the city of wildwood

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,444,278$1,334,634▼ $109,644
Cash and Non-Interest-Bearing Accounts$128,045$167,315▲ $39,270
Prepaid Expenses and Deferred Charges$1,845$2,015▲ $170
Total Assets$1,574,168$1,503,964▼ $70,204
Liabilities
Mortgage Notes Payable Secured by Investment Property$279,232$264,702▼ $14,530
Accounts Payable and Accrued Expenses$2,010$3,759▲ $1,749
Total Liabilities$281,242$268,461▼ $12,781
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,292,926$1,235,503▼ $57,423
Total Net Assets Fund Balance$1,292,926$1,235,503▼ $57,423
Total Liabilities and Net Assets / Fund Balance$1,574,168$1,503,964▼ $70,204

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$975,085$465,585$1,440,670
Land$359,549-$359,549
Compensation and Service Providers

Board Members and Trustees

NameTitle
John DonioPresident
D MacelreveyVice President
J DieduardoSecretary
Lori RoachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$514,200
Program Service Revenue
$28,270
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$15,283

Audited Revenue Reconciliation

Revenue per Audited Statements
$542,470
Total Revenue per Audited Statements
$542,470
Total Revenue per Form 990
$542,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$527,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$95,197$95,197-$190,394
Advertising$143,528--$143,528
Depreciation Depletion$36,938--$36,938
Other Expenses$25,061$32,859-$25,061
Interest$11,054--$11,054
Insurance$9,817--$9,817
Occupancy$9,541--$9,541
Fees for Services Accounting-$5,235-$5,235
Fees for Services Legal-$326-$326
Total Functional Expenses$393,570$133,617$0$527,187

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$593,959
Expenses per Audited Statements$521,253
Total Expenses per Form 990$521,253
Expenses Not Reported on Form 990$72,706
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
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 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI Line 19

Governing documents are maintaned at the business office of the corporation and are available for review upon written request.

Form 990, Part VI, Line 11B

Organization's process to review form 990 - a copy of the completed return is provided to the board of directors and the manager for review prior to submission.

Filing and Contact Details

Filer

Filer Name
Wildwood Business Improvement
EIN
20-1335805
Address
PO BOX 2635, WILDWOOD, NJ 08260

Signing Officer

Name
John Donio
Title
President
Phone
6095231602
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Donio
Formed
2004
Legal Domicile
Nj
Voting Board Members
19
Independent Board Members
19
Employees
0

Preparer

Firm
Roszkowski Massood LLC
Address
5803 New Jersey Ave, Wildwood Crest, NJ 08260
Preparer
Elias A Massood Jr
Phone
6097295500
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9- Other Changes in Net Assets

Book to tax depreciation difference - $72,706

Financial Statement Notes

Part XII, Line 2D - Expense Amounts Included in Financials

Book to tax depreciation difference - $72,706

Raw XML Appendix299 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.

Path#Value
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IRS990/CntrctRcvdGreaterThan100KCnt00
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IRS990/Desc0THE DISTRICT SERVES THE SPECIAL IMPROVEMENT DISTRICT, THE BUSINESS
IRS990/DescribedInSection501c3Ind0false
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IRS990/FeesForServicesManagementGrp/TotalAmt0190394
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IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/PersonNm2D MACELREVEY
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
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IRS990/GovernmentGrantsAmt0514200
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt0542470
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IRS990/IRPDocumentCnt018
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK TO TAX DEPRECIATION DIFFERENCE - $72,706
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - EXPENSE AMOUNTS INCLUDED IN FINANCIALS
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IRS990/ScheduleORequiredInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MAINTANED AT THE BUSINESS OFFICE OF THE CORPORATION AND ARE AVAILABLE FOR REVIEW UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION'S PROCESS TO REVIEW FORM 990 - A COPY OF THE COMPLETED RETURN IS PROVIDED TO THE BOARD OF DIRECTORS AND THE MANAGER FOR REVIEW PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART XI, LINE 9- OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, LINE 11B
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0281242
IRS990/TotalLiabilitiesEOYAmt0268461
IRS990/TotalLiabilitiesGrp/BOYAmt0281242
IRS990/TotalLiabilitiesGrp/EOYAmt0268461
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01292926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01235503
IRS990/TotalProgramServiceExpensesAmt0393570
IRS990/TotalProgramServiceRevenueAmt028270
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028270
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0542470
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01574168
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01503964
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2635
IRS990/USAddress/CityNm0WILDWOOD
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd008260
IRS990/VotingMembersGoverningBodyCnt019
IRS990/VotingMembersIndependentCnt019
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN DONIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06095231602
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILDWOOD BUSINESS IMPROVEMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DISTRICT MANAGEMENT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0WILD
ReturnHeader/Filer/EIN0201335805
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2635
ReturnHeader/Filer/USAddress/CityNm0WILDWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd008260
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0872155216
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Roszkowski Massood LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05803 New Jersey Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wildwood Crest
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008260
ReturnHeader/PreparerPersonGrp/PhoneNum06097295500
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Elias A Massood Jr
ReturnHeader/ReturnTs02023-11-15T15:13:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0John
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Donio
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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