Civic Intelligence

Generation Rescue Inc

990 • Fiscal year 2013 • EIN 20-2063267

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 15, 2014

13636 Ventura Blvd 259Suite91423

(818) 990-0444

Siviq Scores

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

Liabilities / Assets

64th percentile

0.26x

Higher debt load relative to assets than 64% of similar nonprofits.

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

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

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

Net Margin

30th percentile

-3.8%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

80th percentile

$123,803

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

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

Asset Growth

8th percentile

-16%

Faster asset growth than 8% 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

$149,317

Down $28,153 (-16%) from 2012

Net Assets

Down

$111,168

Down $39,302 (-26%) from 2012

Liabilities

Up

$38,149

Up $11,149 (+41%) from 2012

Revenue

$1,160,252

No earlier filing loaded for comparison.

Expenses

Down

$1,204,248

Down $59,313 (-4.7%) from 2012

Net Income

-$43,996

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.

$300K$200K$100K$0-$100K-$200KAssets 2011: $280,131Liabilities 2011: $20,000Net Assets 2011: $260,1312011Assets 2012: $177,470Liabilities 2012: $27,000Net Assets 2012: $150,4702012Assets 2013: $149,317Liabilities 2013: $38,149Net Assets 2013: $111,1682013Assets 2014: $160,616Liabilities 2014: $46,641Net Assets 2014: $113,9752014Assets 2015: $152,063Liabilities 2015: $11,915Net Assets 2015: $140,1482015Assets 2016: $287,021Liabilities 2016: $166,799Net Assets 2016: $120,2222016Assets 2017: $120,726Liabilities 2017: $224,165Net Assets 2017: -$103,4392017Assets 2018: $147,091Liabilities 2018: $161,691Net Assets 2018: -$14,6002018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2013

Assets$149,317
Liabilities$38,149
Net Assets$111,168

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,159,8152011Expenses 2012: $1,263,5612012Revenue 2013: $1,160,252Expenses 2013: $1,204,248Net Income 2013: -$43,9962013Revenue 2014: $1,294,916Expenses 2014: $1,292,109Net Income 2014: $2,8072014Revenue 2015: $1,303,704Expenses 2015: $1,257,514Net Income 2015: $46,1902015Revenue 2016: $1,639,537Expenses 2016: $1,656,163Net Income 2016: -$16,6262016Revenue 2017: $1,056,706Expenses 2017: $1,280,367Net Income 2017: -$223,6612017Revenue 2018: $871,259Expenses 2018: $782,419Net Income 2018: $88,8402018Revenue 2019: $358,350Expenses 2019: $357,241Net Income 2019: $1,1092019

Highlighted filing

2013

Revenue$1,160,252
Expenses$1,204,248
Net Income-$43,996
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 15, 2014
Return Version
2013v3.1
Gross Receipts
$1,160,252
Mission and Program Overview

Mission

Generation Rescue (GR) is dedicated to recovery

Generation Rescue is dedicated to recovery for children with autism for Children with Autism Spectrum Disorders by providing guidance and support for medical treatment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$150,470$111,168▼ $39,302
Land, Buildings, and Equipment, Net$155,903$109,342▼ $46,561
Cash and Non-Interest-Bearing Accounts$20,810$30,955▲ $10,145
Savings and Temporary Cash Investments$87$7,047▲ $6,960
Prepaid Expenses and Deferred Charges$670$1,973▲ $1,303
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$177,470$149,317▼ $28,153
Other Assets Total$0$0→ $0
Liabilities
Unsecured Notes Loans Payable$27,000$38,149▲ $11,149
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$27,000$38,149▲ $11,149
Net Assets / Fund Balance
Total Net Assets Fund Balance$150,470$111,168▼ $39,302
Total Liabilities and Net Assets / Fund Balance$177,470$149,317▼ $28,153

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$103,878$272,388$376,266
Leasehold Improvements$5,465$2,735$8,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Candace McdonaldExecutive DirectorFT$123,803$123,803

Board Members and Trustees

NameTitle
Jenny MccarthyPresident, Director
Deirdre ImusDirector
Jonathan B HandleyDirector
Katie WrightDirector
Lisa HandleyDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Candyland Brands LLCConsulting-$123,803
Revenue and Support

Revenue Composition

Contributions and Grants
$1,124,650
Program Service Revenue
$35,580
Investment Income
$22
Other Revenue
$0
All Other Contributions
$1,124,650
Change in Net Assets
$-43,996

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$136,289Fair Market Value (FMV)
Total Noncash Contributions$136,289-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,002,311
Salaries, Compensation, and Employee Benefits$201,937
Total Fundraising Expense$83,060
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$231,485-$23,387$254,872
Office Expenses$95,713$51,384$31,395$178,492
Current Officers, Directors, Trustees, and Key Employees$123,803--$123,803
Travel$81,666$228$1,506$83,400
All Other Expenses$70,667$5,812$609$77,088
Other Salaries and Wages$70,665--$70,665
Depreciation Depletion$41,827$5,334$3,999$51,160
Occupancy$38,450-$10,221$48,671
Fees for Services Accounting-$27,231-$27,231
Other Expenses$9,347$7,242$1,387$17,976
Information Technology$10,902$1,527-$12,429
Interest-$7,534-$7,534
Payroll Taxes$7,469--$7,469
Insurance-$6,002-$6,002
Fees for Services Other$1,753$923-$2,676
Total Functional Expenses$995,635$125,553$83,060$1,204,248
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
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

990 Part VI Line 11A

The return preparer emails a copy of the draft form 990 to the executive director who reviews the return in detail with the accounting manager and exchanges inquiries and information with the tax preparer. After any changes are made to the draft, a second draft is circulated among the board for review and comment. Any changes as a result of the board's review are incorporated and the form 990 is finalized. A copy of the final version of the form 990 is emailed to the executive director who forwards the same to each board member.

990 Part VI Line 12

The conflict of interest policy is reviewed annually at a board meeting with key executives present. Board members, key executives and department heads are required to review and sign the policy on an annual basis and to disclose any business entity to which they or their spouse have an interest and which provided services to generation rescue or to which generation rescue provided grants or services. Generation rescue may impose sanctions on a covered person for non-compliance including termination.

990 Part VI Line 15

The organization does not compensate board members. For key employees, a review of comparable compensation data is reviewed by the board. Members of the board approve the compensation package and would not have a conflict of interest with respect to the compensation arrangement issue. The decision is discussed and recorded in the board of directors meeting minutes.

990 Part VI Line 2

Husband & wife family relationship: jonathan b. Handley, director lisa handley, director

990 Part VI Line 19

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

990 Part VI Line 8B

The organization had no committees with authority to act on behalf of the governing body.

Filing and Contact Details

Filer

EIN
20-2063267
In Care Of
% JB HANDLEY
Phone
8189900444

Signing Officer

Name
Jenny Mccarthy
Title
President
Phone
8189900444
Signed
2014-08-15
Discuss with paid preparer
Yes

Organization Details

Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
1,594

Preparer

Preparer
Linda E G Ballesteros
Phone
8189900444
Supplemental Narrative

Additional Explanations

Form 990 Part III Line 4

OTHER PROGRAM SERVICES: AUTISM ONE CONFERENCE: Autism One is the largest US autism conference, encompassing novel therapies, behavioral therapies, family advocacy, and physician and first responder training. In Generation Rescues second year co-hosting, the conference was FREE to all attendees for the first time in its nine-year history. By providing new CME, CLE, CTE accredited training, first responder training and six specialized content learning tracks for families and medical professionals, attendance increased. The conference culminates with a keynote address by Generation Rescues president, Jenny McCarthy. ADVOCACY: GR ADVOCATES FOR THE EMPOWERMENT OF FAMILIES AFFECTED BY AUTISM TO ACHIEVE A BETTER QUALITY OF LIFE TODAY AND FOR FUTURE GENERATIONS. OUR COLLABORATIONS SUPPORT THE PARENTS INVOLVEMENT IN EDUCATING THE COMMUNITY AT LARGE ON AUTISM AND IT'S IMPACTS UPON SOCIETY. PUBLIC RELATIONS: GR IS DEDICATED TO RAISING PUBLIC AWARENESS ABOUT AUTISM, AUTISM TREATMENTS AND ITS EFFECTS ON INDIVIDUALS AND FAMILIES. GR'S MEDIA CAMPAIGNS, CORPORATE PARTNERSHIPS AND WEBSITE SHOWS THE STRIDES MADE IN AUTISM EDUCATION BY PROVIDING INFORMATION AND HOPE. 1-877-98 AUTISM - TOLL FREE HOTLINE: GR'S TRAINED SPECIALISTS PROVIDE SUPPORT, REFERRALS, AND ANSWERS TO QUESTIONS ON THIS TOLL-FREE INFORMATION HOTLINE. THE DIRECT INQUIRES COME FROM PATIENTS, CAREGIVERS, NURSES, SCHOOLS AND HEALTH CARE PROVIDERS, CALLS RANGE FROM REFERRALS FOR THERAPISTS TO DOCTORS TO HOW TO ACCESS A LOCAL RESOURCE IN THEIR COMMUNITY. IN ADDITION TO THE HOTLINE GR HOSTS SUPPORT GROUP MEETINGS FOR FAMILIES IN PARTICULAR AREAS LACKING RESOURCES. MARKETING & AWARENESS: GR IS DEDICATED TO SPREADING AWARENESS AND INFORMATION ABOUT AUTISM TO THE GENERAL POPULATION TO ENSURE THE UNDERSTANDING AND SUPPORT FOR THE DISORDER. GR WORKS CLOSELY ON A GRASSROOTS AND NATIONAL LEVEL TO ENGAGE FAMILIES IN THE PROCESS. WEBSITE: Generation Rescues website serves as an interactive information tool with resources on autism spectrum disorders. The website houses a blog with articles from leading physicians, community partners and parent mentors. Rescue Angels: Rescue Angels are parents of children who have greatly improved from symptoms of autism through the services of Generation Rescue. Comprised of more than 1,362 volunteers in 38 countries, Rescue Angels are parent mentors that help mentor families on how to access local resources in their area, find a doctor and learn about education opportunities. Rescue Angels supports calls and emails monthly from families around the world.

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IRS990/OtherExpensesGrp/Desc0RESEARCH EXPENSES
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IRS990/ProgramServiceRevenueGrp/Desc0AUTISM ONE CONFERENCE
IRS990/ProgramServiceRevenueGrp/Desc1GLUTEN AND ALLERGEN FREE EXPO
IRS990/ProgramServiceRevenueGrp/Desc2COMMUNITY SEMINARS
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IRS990/ProgSrvcAccomActy2Grp/Desc0PATIENT AND FAMILY EDUCATION: A cornerstone of Generation Rescue's mission is to educate families affected by autism on treatment options available to improve quality of life. Generation Rescue provides a web site to educate, participates in conferences ranging from local to international, facilitates recognized speakers participation in conferences, hosts a physician's Q&A blog and e-newsletter.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Research: Generation Rescue continues its commitment to discovering the causes of autism spectrum disorders as a means of improving treatments and quality of life, while working towards prevention. Over the past two years we have moved away from previous partners and formed partnerships with new organizations to increase our dedication to research and reprioritize studies on effective treatments that show potential to help those affected by autism.
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SUPPLEMENT AND MISCELLANEOUS
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN PREPARER EMAILS A COPY OF THE DRAFT FORM 990 TO THE EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN IN DETAIL WITH THE ACCOUNTING MANAGER AND EXCHANGES INQUIRIES AND INFORMATION WITH THE TAX PREPARER. AFTER ANY CHANGES ARE MADE TO THE DRAFT, A SECOND DRAFT IS CIRCULATED AMONG THE BOARD FOR REVIEW AND COMMENT. ANY CHANGES AS A RESULT OF THE BOARD'S REVIEW ARE INCORPORATED AND THE FORM 990 IS FINALIZED. A COPY OF THE FINAL VERSION OF THE FORM 990 IS EMAILED TO THE EXECUTIVE DIRECTOR WHO FORWARDS THE SAME TO EACH BOARD MEMBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY AT A BOARD MEETING WITH KEY EXECUTIVES PRESENT. BOARD MEMBERS, KEY EXECUTIVES AND DEPARTMENT HEADS ARE REQUIRED TO REVIEW AND SIGN THE POLICY ON AN ANNUAL BASIS AND TO DISCLOSE ANY BUSINESS ENTITY TO WHICH THEY OR THEIR SPOUSE HAVE AN INTEREST AND WHICH PROVIDED SERVICES TO GENERATION RESCUE OR TO WHICH GENERATION RESCUE PROVIDED GRANTS OR SERVICES. GENERATION RESCUE MAY IMPOSE SANCTIONS ON A COVERED PERSON FOR NON-COMPLIANCE INCLUDING TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT COMPENSATE BOARD MEMBERS. FOR KEY EMPLOYEES, A REVIEW OF COMPARABLE COMPENSATION DATA IS REVIEWED BY THE BOARD. MEMBERS OF THE BOARD APPROVE THE COMPENSATION PACKAGE AND WOULD NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT ISSUE. THE DECISION IS DISCUSSED AND RECORDED IN THE BOARD OF DIRECTORS MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3HUSBAND & WIFE FAMILY RELATIONSHIP: JONATHAN B. HANDLEY, DIRECTOR LISA HANDLEY, DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST AND GR'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAD NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.

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