Civic Intelligence

National Forum to Accelerate Middle Grades Reform Inc.

990 • Fiscal year 2018 • EIN 20-1868843

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 31, 2019

P O Box 224Savoy, IL 61874-0224

(217) 351-2196

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.55x

Higher debt load relative to assets than 82% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.11x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

76th percentile

$118,927

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 5.2% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

3rd percentile

-32%

Faster asset growth than 3% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$464,615

Down $217,643 (-32%) from 2017

Net Assets

Up

$210,163

Up $35,719 (+20%) from 2017

Liabilities

Down

$254,452

Down $253,362 (-50%) from 2017

Revenue

Down

$2,294,750

Down $813,233 (-26%) from 2017

Expenses

Down

$2,259,031

Down $841,559 (-27%) from 2017

Net Income

Up

$35,719

Up $28,326 (+383%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,112,696Liabilities 2010: $28,244Net Assets 2010: $1,084,4522010Assets 2011: $611,275Liabilities 2011: $476,973Net Assets 2011: $134,3022011Assets 2012: $493,246Liabilities 2012: $392,505Net Assets 2012: $100,7412012Assets 2013: $542,093Liabilities 2013: $434,898Net Assets 2013: $107,1952013Assets 2014: $480,211Liabilities 2014: $360,218Net Assets 2014: $119,9932014Assets 2015: $543,136Liabilities 2015: $379,791Net Assets 2015: $163,3452015Assets 2016: $683,995Liabilities 2016: $516,944Net Assets 2016: $167,0512016Assets 2017: $682,258Liabilities 2017: $507,814Net Assets 2017: $174,4442017Assets 2018: $464,615Liabilities 2018: $254,452Net Assets 2018: $210,1632018Assets 2019: $218,522Liabilities 2019: $92,429Net Assets 2019: $126,0932019Assets 2020: $62,518Liabilities 2020: $68,624Net Assets 2020: -$6,1062020Assets 2021: $81,062Liabilities 2021: $33,672Net Assets 2021: $47,3902021Assets 2022: $104,459Liabilities 2022: $33,672Net Assets 2022: $70,7872022Assets 2023: $94,314Liabilities 2023: $0Net Assets 2023: $94,3142023Assets 2024: $69,703Liabilities 2024: $0Net Assets 2024: $69,7032024

Highlighted filing

2018

Assets$464,615
Liabilities$254,452
Net Assets$210,163

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $487,1002010Expenses 2011: $1,316,3562011Expenses 2012: $1,598,7042012Revenue 2013: $1,748,550Expenses 2013: $1,742,096Net Income 2013: $6,4542013Revenue 2014: $1,840,181Expenses 2014: $1,827,383Net Income 2014: $12,7982014Revenue 2015: $1,659,390Expenses 2015: $1,616,038Net Income 2015: $43,3522015Revenue 2016: $2,322,595Expenses 2016: $2,318,889Net Income 2016: $3,7062016Revenue 2017: $3,107,983Expenses 2017: $3,100,590Net Income 2017: $7,3932017Revenue 2018: $2,294,750Expenses 2018: $2,259,031Net Income 2018: $35,7192018Revenue 2019: $1,218,135Expenses 2019: $1,302,205Net Income 2019: -$84,0702019Revenue 2020: $112,079Expenses 2020: $244,278Net Income 2020: -$132,1992020Revenue 2021: $88,405Expenses 2021: $34,909Net Income 2021: $53,4962021Revenue 2022: $97,923Expenses 2022: $74,526Net Income 2022: $23,3972022Revenue 2023: $98,890Expenses 2023: $93,343Net Income 2023: $5,5472023Revenue 2024: $76,631Expenses 2024: $91,114Net Income 2024: -$14,4832024

Highlighted filing

2018

Revenue$2,294,750
Expenses$2,259,031
Net Income$35,719
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 31, 2019
Return Version
2018v3.1
Gross Receipts
$2,298,009
Mission and Program Overview

Mission

The organization's primary exempt purpose is to foster excellence in education for emerging adolescents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$617,656$269,579▼ $348,077
Cash and Non-Interest-Bearing Accounts$43,982$132,671▲ $88,689
Accounts Receivable$9,420$42,537▲ $33,117
Prepaid Expenses and Deferred Charges$7,772$13,473▲ $5,701
Inventories for Sale or Use$3,428$6,355▲ $2,927
Total Assets$682,258$464,615▼ $217,643
Liabilities
Accounts Payable and Accrued Expenses$443,055$209,920▼ $233,135
Deferred Revenue$58,900$38,673▼ $20,227
Other Liabilities$5,859$5,859→ $0
Total Liabilities$507,814$254,452▼ $253,362
Net Assets / Fund Balance
Unrestricted Net Assets$174,444$210,163▲ $35,719
Total Net Assets Fund Balance$174,444$210,163▲ $35,719
Total Liabilities and Net Assets / Fund Balance$682,258$464,615▼ $217,643
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ericka UskaliExecutive DirectorFT$110,118$8,809$118,927

Board Members and Trustees

NameTitle
Martinrex KedzioraAdvocacy Chair
Bruce VosburghPresident
Ran BarnesPresident Elect
Cathy TomonBoard Member
David McdonaldBoard Member
David PaytonBoard Member
Jana VanceBoard Member
Scott SteeleBoard Member
Shirley WrightBoard Member
Tina JamisonStw Board Representative
Peter MurphyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Institute Of Excellence In EducationEducational Services711 WEST PICKARD STREET SUITE M, Mount Pleasant, MI 48858$381,680
ClmsEducational Services6621 E PACIFIC COAST HIGHWAY STE 2, Long Beach, CA 90803$357,996
CprdEducational ServicesPO BOX 4610, Springfield, IL 62708-4610$233,261
AimsEducational Services3712 NORTH BROADWAY, Chicago, IL 60613$176,790
NcmsaEducational ServicesPO BOX 116, Canton, NC 28716$166,736
Revenue and Support

Revenue Composition

Contributions and Grants
$1,903,993
Program Service Revenue
$367,426
Investment Income
$0
Other Revenue
$23,331
All Other Contributions
$24,897
Change in Net Assets
$35,719

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,294,750
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$38,526
Total Revenue per Audited Statements
$2,333,276
Total Revenue per Form 990
$2,294,750
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,081,990
Salaries, Compensation, and Employee Benefits$177,041
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$116,518$18,441-$134,959
Current Officers, Directors, Trustees, and Key Employees$102,638$18,149-$120,787
Conferences and Meetings$51,858$5,645-$57,503
Fees for Services Accounting$12,424$31,189-$43,613
Office Expenses$39,972$3,072-$43,044
Fees for Services Other$9,064$32,793-$41,857
Other Salaries and Wages$13,888$25,795-$39,683
Other Expenses$38,274$368-$38,642
Payroll Taxes$7,654$5,103-$12,757
Fees for Services Legal$1,247$3,130-$4,377
Pension Plan Contributions$215$3,599-$3,814
Insurance-$2,859-$2,859
Total Functional Expenses$2,088,133$170,898$0$2,259,031

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,297,557
Expenses per Audited Statements$2,259,031
Total Expenses per Form 990$2,259,031
Expenses Not Reported on Form 990$38,526
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,773
Fundraising Direct Expenses$3,259
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Paid Leave$5,859
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Section A, Line 6

MEMBERS

Form 990, Part VI, Section B, Line 11B

Once a draft of the form 990 is furnished, each board member receives a copy via email and reviews the return for any questions and/or changes that need to be answered and addressed.

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

Issues regarding conflict of interest are discussed at annual and semi-annual board meetings. Furthermore, all members are required to fill out an acknowledgement of conflict form and sign a new conflict of interest policy on an annual basis.

Form 990, Part VI, Section B, Line 15A

There is an executive committee that convenes annually to evaluate the performance of the executuive director and then determine her compensation. In addition to the evaluation, the committee has also used comparability data (salaries of executive directors of other org.) to assist in the determination of the executive director's compensation.

Form 990, Part VI, Section C, Line 18

The organizations forms 1023 and 990 are made available for public inspection through the organization's website and upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public through the organization's website.

Filing and Contact Details

Filer

Filer Name
National Forum to Accelerate Middle
EIN
20-1868843
Phone
2173512196
Address
P O BOX 224, SAVOY, IL 61874-0224

Signing Officer

Name
Ericka Uskali
Title
Executive Director
Phone
2173512196
Signed
2019-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ericka Uskali
Formed
2005
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
10

Preparer

Firm
Martin Hood LLC
Address
2507 SOUTH NEIL STREET, CHAMPAIGN, IL 61820
Preparer
Dae-woung Kang Ea
Phone
2173512000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No changes were made in the process from prior years.

Financial Statement Notes

PART IV, LINE 1B:

National forum obtains federal funds and passes the funds through to other organizations.

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IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
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IRS990/Organization501c3Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACTS AND SUBCONTRA
IRS990/OtherExpensesGrp/Desc1MEALS & ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc2PRODUCT DEVELOPMENT
IRS990/OtherExpensesGrp/Desc3COMMUNICATION EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114355
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2368
IRS990/OtherExpensesGrp/ProgramServicesAmt01429742
IRS990/OtherExpensesGrp/ProgramServicesAmt1176102
IRS990/OtherExpensesGrp/ProgramServicesAmt288537
IRS990/OtherExpensesGrp/ProgramServicesAmt338274
IRS990/OtherExpensesGrp/TotalAmt01436142
IRS990/OtherExpensesGrp/TotalAmt1190457
IRS990/OtherExpensesGrp/TotalAmt288537
IRS990/OtherExpensesGrp/TotalAmt338642
IRS990/OtherLiabilitiesGrp/BOYAmt05859
IRS990/OtherLiabilitiesGrp/EOYAmt05859
IRS990/OtherRevenueMiscGrp/BusinessCd0611710
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt018817
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt018817
IRS990/OtherRevenueTotalAmt018817
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt025795
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013888
IRS990/OtherSalariesAndWagesGrp/TotalAmt039683
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05103
IRS990/PayrollTaxesGrp/ProgramServicesAmt07654
IRS990/PayrollTaxesGrp/TotalAmt012757
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03599
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0215
IRS990/PensionPlanContributionsGrp/TotalAmt03814
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IRS990/PoliticalCampaignActyInd00
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IRS990/PrincipalOfficerNm0ERICKA USKALI
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IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/Desc0REGISTRATIONS
IRS990/ProgramServiceRevenueGrp/Desc1COMMISSIONS
IRS990/ProgramServiceRevenueGrp/Desc2DUES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt136339
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0386243
IRS990/ProgSrvcAccomActy3Grp/Desc0PUBLICATIONS KEEP MEMBERS INFORMED REGARDING MATTERS OF INTEREST TO MIDDLE SCHOOL EDUCATORS
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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02858215
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt02680
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02933156
IRS990/PYOtherRevenueAmt05181
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IRS990/PYRevenuesLessExpensesAmt07393
IRS990/PYSalariesCompEmpBnftPaidAmt0164754
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03107983
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt035719
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01907460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02848112
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02121481
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01507164
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01773308
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0364359
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0244330
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0262083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0252832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0187773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01311377
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt07773
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt06427
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt01022
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt01021
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt06405
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt022648
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt018417
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt010400
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt012831
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05295
IRS990ScheduleA/OtherIncome509Grp/TotalAmt046943
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99590
IRS990ScheduleA/PublicSupportPY509Pct00.99740
IRS990ScheduleA/PublicSupportTotal509Amt011491550
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02279592
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03098869
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02384586
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01761017
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01967486
IRS990ScheduleA/Total509Grp/TotalAmt011491550
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02298009
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03109269
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02397417
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01761017
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01972781
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt011538493
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/AgentTrusteeEtcInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt038526
IRS990ScheduleD/DonatedServicesUseFcltsAmt038526

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.08$0.09$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.10$0.09$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$0.10$0.07$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.05$0.09$0.03$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.07$0.01$0.11$0.24$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.22$0.09$0.13$1.22$1.30$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.25$0.21$2.29$2.26$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.68$0.51$0.17$3.11$3.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.68$0.52$0.17$2.32$2.32$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.54$0.38$0.16$1.66$1.62$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.48$0.36$0.12$1.84$1.83$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.54$0.43$0.11$1.75$1.74$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.39$0.10$1.60
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.48$0.13$1.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.03$1.08$0.49