Civic Intelligence

Healthy Eating Lifestyle Principles Inc

990 • Fiscal year 2014 • EIN 20-2683931

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 14, 2014

1332 LA Salle Ave Box 9793955

(831) 241-5012

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$59,960

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 38.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

17th percentile

-24%

Faster asset growth than 17% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Flat

$139,909

Flat from 2014

Net Assets

Flat

$134,595

Flat from 2014

Liabilities

Flat

$5,314

Flat from 2014

Revenue

Flat

$155,676

Flat from 2014

Expenses

Flat

$198,128

Flat from 2014

Net Income

Flat

-$42,452

Flat from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $215,755Liabilities 2011: $14,186Net Assets 2011: $201,5692011Assets 2012: $331,757Liabilities 2012: $13,680Net Assets 2012: $318,0772012Assets 2013: $185,149Liabilities 2013: $8,104Net Assets 2013: $177,0452013Assets 2014: $139,909Liabilities 2014: $5,314Net Assets 2014: $134,5952014Assets 2014: $139,909Liabilities 2014: $5,314Net Assets 2014: $134,5952014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$139,909
Liabilities$5,314
Net Assets$134,595

Operations Trend

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

$300K$200K$100K$0-$100K-$200KExpenses 2011: $262,2432011Expenses 2012: $204,1892012Expenses 2013: $252,2552013Revenue 2014: $155,676Expenses 2014: $198,128Net Income 2014: -$42,4522014Revenue 2014: $155,676Expenses 2014: $198,128Net Income 2014: -$42,4522014Revenue 2015: $149,760Expenses 2015: $257,548Net Income 2015: -$107,7882015

Highlighted filing

2014

Revenue$155,676
Expenses$198,128
Net Income-$42,452
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$155,676
Mission and Program Overview

Mission

To encourage healthy eating and combat the obesity epidemic by offering a range of school, workplace, and community programs on nutrition, healthy eating, physical activity, gardening, farming and positive lifestyle values.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$157,779$95,885▼ $61,894
Accounts Receivable-$22,675-
Pledges and Grants Receivable$24,690$18,000▼ $6,690
Prepaid Expenses and Deferred Charges$1,190$2,217▲ $1,027
Land, Buildings, and Equipment, Net$1,490$1,132▼ $358
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$185,149$139,909▼ $45,240
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$8,104$5,314▼ $2,790
Total Liabilities$8,104$5,314▼ $2,790
Net Assets / Fund Balance
Unrestricted Net Assets$177,045$96,595▼ $80,450
Temporarily Rstr Net Assets-$38,000-
Total Net Assets Fund Balance$177,045$134,595▼ $42,450
Total Liabilities and Net Assets / Fund Balance$185,149$139,909▼ $45,240

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,132$656$1,788
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne Du VerrierExecutive DirecFT$59,960$59,960

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$80,075
Program Service Revenue
$75,591
Investment Income
$0
Other Revenue
$10
All Other Contributions
$80,075
Change in Net Assets
$-42,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$113,838
Other Expenses$84,290
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$40,645$16,235-$56,880
Other Salaries and Wages$38,413$7,216-$45,629
Fees for Services Other$31,489$2,420-$33,909
Fees for Services Accounting$15,704$14,496-$30,200
Payroll Taxes$7,803$3,526-$11,329
Travel$4,630$621-$5,251
Insurance$1,814$1,674-$3,488
Occupancy$258$1,466-$1,724
Office Expenses$674$602-$1,276
Depreciation Depletion-$358-$358
Other Expenses$217$209-$209
Total Functional Expenses$148,845$49,283$0$198,128
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Line 11B: Form 990 Review Process

HELP engages a CPA firm to assist with preparation and filing of the Form 990. Once the CPA firm has completed a draft of the Form 990, a copy will be sent to the Board of Directors for review before the tax return is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

1. Duty to disclose - in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.2. Determining whether a conflict of interest exists - after disclosure and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon.3. Procedures for addressing the conflict of interest - (a) an interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. (b) the chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives. (c) after exercising due diligence, the governing board or committee shall determine whether the organization can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If this is a possibility, than it would be determined by a majority vote of the disinterested directors as to whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable.4. Violations of the conflicts of interest policy - (a) if the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. (b) if, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors approves salaries, salary increases, and bonuses of the executive director, officers, and key employees based off a proposal written by the executive director.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board of directors approves salaries, salary increases, and bonuses of the executive director, officers, and key employees based off a proposal written by the executive director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, policies, and financial statements are available on the organization's website, as well as available upon request.

Filing and Contact Details

Filer

EIN
20-2683931
Phone
8312415012

Signing Officer

Name
Gina Marie Nucci
Title
President
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Du Verrier
Formed
2005
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
3

Preparer

Preparer
Michael Briley CPA
Phone
8317596300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: the parent education program offers classes at clubs and schools to teach parents how to keep themselves and their families eating healthy. The classes encourage parents to read nutrition labels, understand serving sizes, and increase fun physical activity.

Other Changes In Net Assets Or Fund Balances - Other Increases

ROUNDING = $2

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IRS990/ProgSrvcAccomActy3Grp/Desc0THE PARENT EDUCATION PROGRAM OFFERS CLASSES AT CLUBS AND SCHOOLS TO TEACH PARENTS HOW TO KEEP THEMSELVES AND THEIR FAMILIES EATING HEALTHY. THE CLASSES ENCOURAGE PARENTS TO READ NUTRITION LABELS, UNDERSTAND SERVING SIZES, AND INCREASE FUN PHYSICAL ACTIVITY.
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