Civic Intelligence

Acirfa

990 • Fiscal year 2013 • EIN 20-8904996

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 17, 2014

532 Camino DE Orchidia92024

(858) 735-6641

Siviq Scores

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

Liabilities / Assets

94th percentile

1.04x

Higher debt load relative to assets than 94% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

87th percentile

0.22x

Higher debt load relative to revenue than 87% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

40th percentile

-0.6%

Higher net margin than 40% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$48,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

41st percentile

-2.2%

Faster asset growth than 41% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

64th percentile

12%

Faster revenue growth than 64% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Down

$89,596

Down $2,032 (-2.2%) from 2012

Net Assets

Down

-$3,399

Down $2,373 (-231%) from 2012

Liabilities

Up

$92,995

Up $341 (+0.4%) from 2012

Revenue

Up

$413,480

Up $44,215 (+12%) from 2012

Expenses

Up

$415,853

Up $5,853 (+1.4%) from 2012

Net Income

Up

-$2,373

Up $38,362 (+94%) from 2012

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $134,240Liabilities 2011: $94,531Net Assets 2011: $39,7092011Assets 2012: $91,628Liabilities 2012: $92,654Net Assets 2012: -$1,0262012Assets 2013: $89,596Liabilities 2013: $92,995Net Assets 2013: -$3,3992013Assets 2014: $26,484Liabilities 2014: $25,457Net Assets 2014: $1,0272014Assets 2015: $25,414Liabilities 2015: $1,801Net Assets 2015: $23,6132015Assets 2016: $35,025Liabilities 2016: $840Net Assets 2016: $34,1852016Assets 2017: $11,276Liabilities 2017: $1,928Net Assets 2017: $9,3482017Assets 2018: $13,017Liabilities 2018: $171Net Assets 2018: $12,8462018

Highlighted filing

2013

Assets$89,596
Liabilities$92,995
Net Assets-$3,399

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $268,8582011Revenue 2012: $369,265Expenses 2012: $410,000Net Income 2012: -$40,7352012Revenue 2013: $413,480Expenses 2013: $415,853Net Income 2013: -$2,3732013Revenue 2014: $363,873Expenses 2014: $359,447Net Income 2014: $4,4262014Revenue 2015: $215,065Expenses 2015: $192,479Net Income 2015: $22,5862015Revenue 2016: $97,685Expenses 2016: $87,113Net Income 2016: $10,5722016Revenue 2017: $18,662Expenses 2017: $43,499Net Income 2017: -$24,8372017Revenue 2018: $35,296Expenses 2018: $31,798Net Income 2018: $3,4982018

Highlighted filing

2013

Revenue$413,480
Expenses$415,853
Net Income-$2,373
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 17, 2014
Return Version
2013v3.1
Gross Receipts
$420,217
Mission and Program Overview

Mission

Economic development and basic business education

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$45,401$60,476▲ $15,075
Cash and Non-Interest-Bearing Accounts$36,037$28,173▼ $7,864
Land, Buildings, and Equipment, Net$10,190$947▼ $9,243
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Cap Stk Tr Prin Current Funds$-1,026$-3,399▼ $2,373
Total Assets$91,628$89,596▼ $2,032
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable$67,374$45,359▼ $22,015
Deferred Revenue-$43,000-
Accounts Payable and Accrued Expenses$22,835--
Other Liabilities$2,445$4,636▲ $2,191
Total Liabilities$92,654$92,995▲ $341
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,026$-3,399▼ $2,373
Total Liabilities and Net Assets / Fund Balance$91,628$89,596▼ $2,032

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$947$5,173$6,120
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
DUSTIN McBRIDEPresident & CEOFT$48,000$48,000
Daryl FunkDirectorFT$46,500$46,500

Board Members and Trustees

NameTitle
MARC McBRIDEBoard Chairman
David PeckDirector
Deedee Richers-campellDirector
Gary LenhartDirector
Gary StempleDirector
Tim StripeDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$413,642
Program Service Revenue
$0
Investment Income
$-162
Other Revenue
$0
All Other Contributions
$413,642
Change in Net Assets
$-2,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$191,524
Salaries, Compensation, and Employee Benefits$150,490
Other Expenses$73,839
Total Fundraising Expense$68,840
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$191,524--$191,524
Current Officers, Directors, Trustees, and Key Employees$74,000-$20,500$94,500
Travel$14,329-$25,133$39,462
Other Salaries and Wages$6,000$9,198$19,000$34,198
Fees for Services Accounting-$19,800-$19,800
Payroll Taxes$6,159$1,856$3,029$11,044
Other Employee Benefits$5,520$5,228-$10,748
Depreciation Depletion-$2,506-$2,506
All Other Expenses-$1,109$360$1,469
Interest-$1,347-$1,347
Other Expenses-$13$818$831
Office Expenses-$384-$384
Fees for Services Other-$122-$122
Conferences and Meetings-$102-$102
Total Functional Expenses$297,532$49,481$68,840$415,853
International Activity

International Summary

Offices
1
Employees
3
Spending
$185,024

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
UgandaBasic Business EducationEduc / Bus Develop12$98,464
ZambiaBasic Business EducationEduc / Bus Develop01$70,400
CongoBasic Business EducationEduc / Bus Develop00$16,160
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards Payable$4,304
Payroll Taxes Payable$332
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

MARC McBRIDE AND DUSTIN McBRIDE ARE FATHER AND SON.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 was reviewed by the major officers and the chairman of the board of directors.

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

Salaries for officers are approved by the board at the annnual board meeting as part of the deliberation and approval of the budget for the next fiscal year.

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

No documents available to the public.

Filing and Contact Details

Filer

EIN
20-8904996
Phone
8587356641

Signing Officer

Name
MARC McBRIDE
Title
Chairman
Signed
2014-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
MARC McBRIDE
Formed
2007
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
5
Volunteers
10

Preparer

Preparer
Stanley B Deal
Phone
6269630297
Supplemental Narrative

Additional Explanations

Review of Form 990

The form 990 was reviewed by the officers and the chairman of the board of directors.

Raw XML AppendixShowing 400 of 498 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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IRS990/Desc0ECONOMIC DEVELOPMENT AND BASIC BUSINESS EDUCATION IN ZAMBIA AND UGANDA. ACIRFA USES BICYLES TO TEACH MICRO BUSINESS DEVELOPMENT RESULTING IN ECONOMIC SELF SUFFICIENCY.
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt045401
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0297309
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0375639
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0446273
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt094
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.67410
IRS990ScheduleA/PublicSupportPY170Pct00.64670
IRS990ScheduleA/PublicSupportTotal170Amt01268435
IRS990ScheduleA/SubstantialContributorsTotAmt0612617
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01881052
IRS990ScheduleA/TotalSupportAmt01881558
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt05173
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1332
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0947
IRS990ScheduleD/TotalLiabilityAmt04636
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0ZAMBIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1UGANDA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2CONGO
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0EDUC / BUS DEVELOP
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1EDUC / BUS DEVELOP
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2EDUC / BUS DEVELOP
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0BASIC BUSINESS EDUCATION
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1BASIC BUSINESS EDUCATION
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
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IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt15140
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0WIRE TRANS
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt1WIRE TRANS
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IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0INDIVIDUAL SUPPORT
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt1INDIVIDUAL SUPPORT
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt165260
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt283114
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt1WIRE TRANS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt2WIRE TRANS
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0ECONOMIC DEV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1ECONOMIC DEV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt2ECONOMIC DEV
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB=SAHARAN
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt2SUB-SAHARAN
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt03
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0185024
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS OF THE ORGANIZATION RESIDE IN ZAMBIA AND UGANDA AND ARE DIRECTORS OF ZAMBIKES. THEY ARE DIRECTLY INVOLVED IN THEIR OPERATIONS AND MONITOR IT CLOSELY.THE ORGANIZATION IS WORKING WITH A UGANDAN NGO, CA BIKES UGANDA, TO PROVIDE THE SAME BUSINESS EDUCATION AND DEVLEOPMENT AS THEY DO IN ZAMBIA. DUSTIN McBRIDE IS SERVING AS A DIRECTOR IN UGANDA PROVIDING MANAGEMENT LEADERSHIP AND EDUCATIONAL SERVICES.

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