Civic Intelligence

Generation Rescue Inc

990 • Fiscal year 2014 • EIN 20-2063267

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 11, 2015

13636 Ventura BlvdSherman Oaks, CA 91423

(818) 990-0444

Siviq Scores

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

Liabilities / Assets

67th percentile

0.29x

Higher debt load relative to assets than 67% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

30th percentile

0.04x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

41st percentile

0.2%

Higher net margin than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

77th percentile

$119,900

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

66th percentile

7.6%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$160,616

Up $11,299 (+7.6%) from 2013

Net Assets

Up

$113,975

Up $2,807 (+2.5%) from 2013

Liabilities

Up

$46,641

Up $8,492 (+22%) from 2013

Revenue

Up

$1,294,916

Up $134,664 (+12%) from 2013

Expenses

Up

$1,292,109

Up $87,861 (+7.3%) from 2013

Net Income

Up

$2,807

Up $46,803 (+106%) from 2013

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

2014

Assets$160,616
Liabilities$46,641
Net Assets$113,975

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

2014

Revenue$1,294,916
Expenses$1,292,109
Net Income$2,807
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$1,294,916
Mission and Program Overview

Mission

Generation Rescue (GR) is dedicated to recovery

Generation Rescue (GR) is dedicated to recovery for children with Autism Spectrum Disorders by providing guidance and support for medical treatment to directly improve the childs quality of life for all families in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$111,168$113,975▲ $2,807
Land, Buildings, and Equipment, Net$109,342$82,838▼ $26,504
Cash and Non-Interest-Bearing Accounts$30,955$72,957▲ $42,002
Savings and Temporary Cash Investments$7,047--
Prepaid Expenses and Deferred Charges$1,973$3,132▲ $1,159
Accounts Receivable-$1,689-
Total Assets$149,317$160,616▲ $11,299
Liabilities
Unsecured Notes Loans Payable$38,149$46,641▲ $8,492
Total Liabilities$38,149$46,641▲ $8,492
Net Assets / Fund Balance
Total Net Assets Fund Balance$111,168$113,975▲ $2,807
Total Liabilities and Net Assets / Fund Balance$149,317$160,616▲ $11,299

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$57,353$148,494$205,847
Equipment$20,595$171,408$192,003
Leasehold Improvements$4,890$3,310$8,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Candace McdonaldExecutive DirectorFT$119,900$119,900

Board Members and Trustees

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

Highest Paid Contractors

ContractorServicesLocationCompensation
Candyland Brands LLCConsulting611 HUNTLEY DRIVE, West Hollywood, CA 90069$119,900
Revenue and Support

Revenue Composition

Contributions and Grants
$1,098,758
Program Service Revenue
$196,125
Investment Income
$33
Other Revenue
$0
All Other Contributions
$1,098,758
Change in Net Assets
$2,807

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table52$192,379Fair Market Value (FMV)
Total Noncash Contributions52$192,379-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$939,141
Salaries, Compensation, and Employee Benefits$352,968
Total Fundraising Expense$83,922
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$242,215$15,321$5,394$262,930
Other Salaries and Wages$196,787$10,000$0$206,787
Office Expenses$99,997$9,282$11,552$120,831
Current Officers, Directors, Trustees, and Key Employees$73,883$36,416$9,601$119,900
Travel$42,207$2,924$35,575$80,706
All Other Expenses$49,690$1,286$13,321$64,297
Depreciation Depletion$45,786$2,303$0$48,089
Occupancy$19,815$12,723$6,475$39,013
Payroll Taxes$26,281$0$0$26,281
Fees for Services Accounting$0$22,000$0$22,000
Other Expenses$16,216$383$0$16,599
Information Technology$6,832$1,765$0$8,597
Insurance$0$5,056$0$5,056
Interest$0$604$0$604
Total Functional Expenses$1,088,124$120,063$83,922$1,292,109
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
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
Filing and Contact Details

Filer

Filer Name
Generation Rescue Inc
EIN
20-2063267
Phone
8189900444
Address
13636 VENTURA BLVD, SHERMAN OAKS, CA 91423

Signing Officer

Name
Jennifer Mccarthy
Title
President
Phone
8189900444
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Mccarthy
Formed
2005
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
5
Volunteers
1,594

Preparer

Firm
Maria Hernandez-alamin CPA
Address
360 MOBIL AVE STE 101, CAMARILLO, CA 93010
Preparer
Maria Alamin CPA
Phone
8056302199
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

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 inquires 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.

Pt VI, Line 12C

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.

Pt VI, Line 15A

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.

Pt VI, Line 2

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

Pt VI, Line 19

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

Pt VI, Line 15B

SEE 15(a) ABOVE

Pt VI, Line 8B

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

Form 990, Part III, Line 4D

Research: 6286. 0. 0. Advocacy: 74919. 0. 0. Marketing and awareness: 168225. 0. 0. Public relations: 48250. 0. 0. Rescue angels - parent mentors: 46663. 0. 0. Website: gr's website serves as an interactive 67206. 0. 0. 1-877-98 autism - toll free hotline: 33271. 0. 0.

Form 990, Part IX, Line 24F

Misc. Other expenses 63011. 49690. 13321.

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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/ProgSrvcAccomActy3Grp/Desc0PATIENT AND FAMILY EDUCATION: A CORNERSTONE OF GENERATION RESCUE'S MISSION IS TO EDUCATE FAMILIES AFFECTED BY AUTISM ON THE 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/ProgSrvcAccomActyOtherGrp/Desc0RESEARCH: Generation Rescue continues its commitment to discovering the Generation Rescue continues its commitment to discovering the Generation Rescue continues its commitment to discovering the Generation Rescue continues its commitment to discovering the Generation Rescue continues its commitment to discovering the Generation Rescue continues its commitment to discovering the
IRS990/ProgSrvcAccomActyOtherGrp/Desc1ADVOCACY: GR advocates for the empowerment of families affected GR advocates for the empowerment of families affected GR advocates for the empowerment of families affected GR advocates for the empowerment of families affected GR advocates for the empowerment of families affected
IRS990/ProgSrvcAccomActyOtherGrp/Desc2MARKETING AND AWARENESS: GR is dedicated to spreading awareness and information GR is dedicated to spreading awareness and information GR is dedicated to spreading awareness and information GR is dedicated to spreading awareness and information GR is dedicated to spreading awareness and information
IRS990/ProgSrvcAccomActyOtherGrp/Desc3PUBLIC RELATIONS: GR is dedicated to raising public awareness about autism, GR is dedicated to raising public awareness about autism, GR is dedicated to raising public awareness about autism, GR is dedicated to raising public awareness about autism, GR is dedicated to raising public awareness about autism,
IRS990/ProgSrvcAccomActyOtherGrp/Desc4RESCUE ANGELS - PARENT MENTORS: "Rescue Angels" are parents of children who have greatly improved "Rescue Angels" are parents of children who have greatly improved "Rescue Angels" are parents of children who have greatly improved "Rescue Angels" are parents of children who have greatly improved "Rescue Angels" are parents of children who have greatly improved "Rescue Angels" are parents of children who have greatly improved
IRS990/ProgSrvcAccomActyOtherGrp/Desc5WEBSITE: GR's website serves as an interactive information tool with resources on autism spectrum information tool with resources on autism spectrum information tool with resources on autism spectrum information tool with resources on autism spectrum information tool with resources on autism spectrum information tool with resources on autism spectrum
IRS990/ProgSrvcAccomActyOtherGrp/Desc61-877-98 AUTISM - TOLL FREE HOTLINE: GR's trained specialists provide support, referrals, and GR's trained specialists provide support, referrals, and GR's trained specialists provide support, referrals, and GR's trained specialists provide support, referrals, and GR's trained specialists provide support, referrals, and GR's trained specialists provide support, referrals, and
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05738932
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt057353
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0148494
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0SUPPLEMENTS 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 INQUIRES 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 AND WIFE RELATIONSHIP: JONATHAN B. HANDLEY, DIRECTOR AND LISA HANDLEY, DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMETS OF THE ORGANIZATION ARE AVAIALBLE UPON REQUEST AND GR'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SEE 15(a) ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAD NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7RESEARCH: 6286. 0. 0. ADVOCACY: 74919. 0. 0. MARKETING AND AWARENESS: 168225. 0. 0. PUBLIC RELATIONS: 48250. 0. 0. RESCUE ANGELS - PARENT MENTORS: 46663. 0. 0. WEBSITE: GR'S WEBSITE SERVES AS AN INTERACTIVE 67206. 0. 0. 1-877-98 AUTISM - TOLL FREE HOTLINE: 33271. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MISC. OTHER EXPENSES 63011. 49690. 13321.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
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