Civic Intelligence

A Front Row Seat Inc C/O Us Liability Insurance Group

EIN 20-5413096 • 501(c)3 • Wayne, PA

Profile

Assist with higher education costs for underpriviledged youth

1190 Devon Park Drive PO Box 6700Wayne, PA 19087

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

1st percentile

-19939%

Higher net margin than 1% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

4th percentile

-99%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $162,649 (-100%) from 2016

Liabilities

Flat

$0

Flat from 2016

Net Assets

Down

$0

Down $162,649 (-100%) from 2016

Revenue

Down

$812

Down $105,046 (-99%) from 2016

Expenses

Up

$162,716

Up $61,001 (+60%) from 2016

Net Income

Down

-$161,904

Down $166,047 (-4008%) from 2016

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $191,540Liabilities 2012: $0Net Assets 2012: $191,5402012Assets 2013: $234,574Liabilities 2013: $0Net Assets 2013: $234,5742013Assets 2014: $256,818Liabilities 2014: $02014Assets 2015: $156,278Liabilities 2015: $0Net Assets 2015: $156,2782015Assets 2016: $162,649Liabilities 2016: $0Net Assets 2016: $162,6492016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$200K$100K$0-$100K-$200KRevenue 2012: $135,495Expenses 2012: $102,715Net Income 2012: $32,7802012Revenue 2013: $115,537Expenses 2013: $72,503Net Income 2013: $43,0342013Revenue 2014: $108,700Expenses 2014: $86,851Net Income 2014: $21,8492014Revenue 2015: $2,048Expenses 2015: $101,850Net Income 2015: -$99,8022015Revenue 2016: $105,858Expenses 2016: $101,715Net Income 2016: $4,1432016Revenue 2017: $812Expenses 2017: $162,716Net Income 2017: -$161,9042017

Highlighted filing

2017

Revenue$812
Expenses$162,716
Net Income-$161,904

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 17, 2017
Return Version
2016v3.0
Gross Receipts
$812
Mission and Program Overview

Mission

Provide financial assistance to qualifying students in pursuit of a college education or private education at the grade or secondary school level.

Program Services

DescriptionGrantsExpenses
Tuition Support - Provide financial assistance to qualifying students in pursuit of a college education or private education at the grade or secondary school level.$0$85,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Thomas P NerneyPresident-$0--
Cathy NerneyVice President-$0--
Filing and Contact Details

Filer

Filer Name
A Front Row Seat Inc
EIN
20-5413096
Phone
6106882535
Address
1190 Devon Park Drive PO Box 6700, Wayne, PA 19087

Signing Officer

Name
Thomas P Nerney
Title
President
Phone
6106882535
Signed
2017-10-17
Discuss with paid preparer
Yes

Preparer

Firm
Marcum LLP
Address
1600 Market Street 32nd Floor, Philadelphia, PA 19103
Preparer
Thomas McGlone
Phone
2152972100
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 4 - Other Investment Income

Description: INTEREST INCOME. Amount: 1. Description: DIVIDEND INCOME. Amount: 811. Total Included on Form 990-EZ, line 4: 812.

Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid

Activity Classification: Tuition Support. Grantee Name: La Salle Academy. Grantee Address: 1434 North Second Street Philadelphia, PA 19122. Grantee Relationship: none. Date of Gift: 08/25/16. Amount Given: 45,000.

Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid

Activity Classification: Tuition Support. Grantee Name: Mount Saint Joseph Academy. Grantee Address: 120 W Wissahickon Avenue Flourtown, PA 19031. Grantee Relationship: none. Date of Gift: 08/25/16. Amount Given: 40,000.

Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid

Activity Classification: Transfer to close out account. Grantee Name: The Nerney Family Foundation. Grantee Address: 1190 devon park drive wayne, PA 19087. Grantee Relationship: Thomas Nerney. Date of Gift: 12/29/16. Amount Given: 75,815. Total included on Form 990-EZ, line 10: 160,815.

Form 990-EZ, Part I, Line 16 - Other Expenses

Description: Misc. Amount: 150.

Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets

Description: Unrealized Gain (Loss) on investments. Amount: -745.

Raw XML Appendix177 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.

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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Wayne
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd019087
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Thomas P Nerney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Cathy Nerney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd01
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt0-745
IRS990EZ/OtherExpensesTotalAmt0150
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Provide financial assistance to qualifying students in pursuit of a college education or private education at the grade or secondary school level.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Tuition Support - Provide financial assistance to qualifying students in pursuit of a college education or private education at the grade or secondary school level.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt085000
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0PA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0162716
IRS990EZ/TotalProgramServiceExpensesAmt085000
IRS990EZ/TotalRevenueAmt0812
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE ORGANIZATION'S PUBLIC SUPPORT PERCENTAGE FOR THE PRIOR THREE FISCAL YEARS WAS 98.99% in 2015, 25.25% IN 2014, AND 31.49% IN 2013. THE ORGANIZATION MAINTAINED A DEFINITIVE PROGRAM TO ACCOMPLISH ITS EXEMPT PURPOSE (ASSISTING WITH HIGHER EDUCATION COSTS FOR UNDERPRIVILEGED YOUTH).
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, SECTION C, FACTS AND CIRCUMSTANCES TEST:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0103640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0107500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0115500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0327140
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0812
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02218
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05472
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98350
IRS990ScheduleA/PublicSupportPY170Pct00.98990
IRS990ScheduleA/PublicSupportTotal170Amt0327140
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0103640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0107500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0115500
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0327140
IRS990ScheduleA/TotalSupportAmt0332612
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Vanguard Money Market/Cash
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0The Nerney Family Foundation
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-12-29
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0204976135
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt075816
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0Cash Value
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01190 devon park drive
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0wayne
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0PA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd019087
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0Person(s) Involved: Thomas P. Nerney
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1Explanation of Involvement: President/Treasurer/Director
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2e:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, Line 2e:
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description: INTEREST INCOME. Amount: 1. Description: DIVIDEND INCOME. Amount: 811. Total Included on Form 990-EZ, line 4: 812.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Activity Classification: Tuition Support. Grantee Name: La Salle Academy. Grantee Address: 1434 North Second Street Philadelphia, PA 19122. Grantee Relationship: none. Date of Gift: 08/25/16. Amount Given: 45,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Activity Classification: Tuition Support. Grantee Name: Mount Saint Joseph Academy. Grantee Address: 120 W Wissahickon Avenue Flourtown, PA 19031. Grantee Relationship: none. Date of Gift: 08/25/16. Amount Given: 40,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Activity Classification: Transfer to close out account. Grantee Name: The Nerney Family Foundation. Grantee Address: 1190 devon park drive wayne, PA 19087. Grantee Relationship: Thomas Nerney. Date of Gift: 12/29/16. Amount Given: 75,815. Total included on Form 990-EZ, line 10: 160,815.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Description: Misc. Amount: 150.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Description: Unrealized Gain (Loss) on investments. Amount: -745.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 4 - Other Investment Income
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 10 - Grants and Similar Amounts Paid
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16 - Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 20 - Other Changes in Net Assets
TransferPrsnlBnftContractsDecl/DeclarationDesc0The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Thomas P Nerney
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06106882535
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0A Front Row Seat Inc
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O US Liability Insurance Group
ReturnHeader/Filer/BusinessNameControlTxt0AFRO
ReturnHeader/Filer/EIN0205413096
ReturnHeader/Filer/PhoneNum06106882535
ReturnHeader/Filer/USAddress/AddressLine1Txt01190 Devon Park Drive PO Box 6700
ReturnHeader/Filer/USAddress/CityNm0Wayne
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019087
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F5615DA37EA4C724A38A0427D68A9A7E58AACD13
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0653AEAFBE342D358236AC7EA199E24518E245B6E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt047.19.127.190
ReturnHeader/FilingSecurityInformation/IPDt02017-10-17
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:45:14
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0111986323
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marcum LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01600 Market Street 32nd Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Philadelphia
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019103
ReturnHeader/PreparerPersonGrp/PhoneNum02152972100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas McGlone
ReturnHeader/ReturnTs02017-10-23T10:34:18-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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