Civic Intelligence

Prevention First

990 • Fiscal year 2013 • EIN 22-1841122

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 26, 2014

1405 Highway 3507712

(732) 663-1800

Siviq Scores

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

Liabilities / Assets

88th percentile

0.88x

Higher debt load relative to assets than 88% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.59x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

59th percentile

$69,269

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 4.0% 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

49th percentile

3.2%

Faster revenue growth than 49% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2013

Assets

Down

$1,149,085

Down $214,923 (-16%) from 2012

Net Assets

Down

$143,282

Down $221,678 (-61%) from 2012

Liabilities

Up

$1,005,803

Up $6,755 (+0.7%) from 2012

Revenue

$1,717,135

No earlier filing loaded for comparison.

Expenses

Down

$1,935,782

Down $110,904 (-5.4%) from 2012

Net Income

-$218,647

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.

$1.5M$1.0M$500K$0Assets 2011: $1,357,776Liabilities 2011: $1,031,103Net Assets 2011: $326,6732011Assets 2012: $1,364,008Liabilities 2012: $999,048Net Assets 2012: $364,9602012Assets 2013: $1,149,085Liabilities 2013: $1,005,803Net Assets 2013: $143,2822013Assets 2014: $1,161,365Liabilities 2014: $1,020,932Net Assets 2014: $140,4332014Assets 2015: $443,537Liabilities 2015: $190,015Net Assets 2015: $253,5222015Assets 2016: $338,399Liabilities 2016: $157,012Net Assets 2016: $181,3872016

Highlighted filing

2013

Assets$1,149,085
Liabilities$1,005,803
Net Assets$143,282

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,613,185Expenses 2011: $1,507,551Net Income 2011: $105,6342011Expenses 2012: $2,046,6862012Revenue 2013: $1,717,135Expenses 2013: $1,935,782Net Income 2013: -$218,6472013Revenue 2014: $874,864Expenses 2014: $876,123Net Income 2014: -$1,2592014Revenue 2015: $1,742,251Expenses 2015: $1,629,162Net Income 2015: $113,0892015Revenue 2016: $869,457Expenses 2016: $941,592Net Income 2016: -$72,1352016

Highlighted filing

2013

Revenue$1,717,135
Expenses$1,935,782
Net Income-$218,647
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 26, 2014
Return Version
2013v3.0
Gross Receipts
$1,893,882
Mission and Program Overview

Mission

We aim to educate the children in our communities about healthy, safe and drug-free living, empower them to make the right decisions in their lives, prepare them for their futures and prevent them from becoming involved in bullying, violence or substance abuse.

Improving the lives of children by teaching them how to make healthy, responsible decisions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,038,615$1,008,482▼ $30,133
Savings and Temporary Cash Investments$169,077$50,469▼ $118,608
Pledges and Grants Receivable$77,672$33,397▼ $44,275
Accounts Receivable$23,998$29,635▲ $5,637
Cash and Non-Interest-Bearing Accounts$48,495$19,379▼ $29,116
Prepaid Expenses and Deferred Charges$6,151$4,723▼ $1,428
Intangible Assets-$3,000-
Total Assets$1,364,008$1,149,085▼ $214,923
Liabilities
Mortgage Notes Payable Secured by Investment Property$884,865$854,097▼ $30,768
Accounts Payable and Accrued Expenses$91,073$141,957▲ $50,884
Other Liabilities$6,830$7,030▲ $200
Deferred Revenue$16,280$2,719▼ $13,561
Total Liabilities$999,048$1,005,803▲ $6,755
Net Assets / Fund Balance
Unrestricted Net Assets$314,372$92,556▼ $221,816
Temporarily Rstr Net Assets$50,588$50,726▲ $138
Total Net Assets Fund Balance$364,960$143,282▼ $221,678
Total Liabilities and Net Assets / Fund Balance$1,364,008$1,149,085▼ $214,923

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$514,505$189,092$703,597
Land$276,928-$276,928
Leasehold Improvements$213,756$62,064$275,820
Other Land Buildings$3,293$189,881$193,174
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Pat AngeliniExecutive DirectorFT$60,978$8,291$69,269

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,472,486
Program Service Revenue
$170,583
Investment Income
$199
Other Revenue
$73,867
All Other Contributions
$646,848
Change in Net Assets
$-218,647

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 Table20$306,270Value of Services Pr
Other Non Cash Contri Table61$55,128Value of Gifts Donat
Total Noncash Contributions81$361,398-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,893,882
Revenue Not Reported on Financial Statements
$-176,747
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-176,747
Total Revenue per Audited Statements
$1,893,882
Total Revenue per Form 990
$1,717,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,114,401
Other Expenses$821,381
Total Fundraising Expense$70,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$728,804$106,994$53,502$889,300
Payroll Taxes$68,511$16,226$5,467$90,204
Office Expenses$36,157$39,420$3,996$79,573
Other Employee Benefits$4,591$63,581$534$68,706
Travel$60,914$5,376-$66,290
Current Officers, Directors, Trustees, and Key Employees$10,245$45,627$6,320$62,192
Occupancy$300$53,318-$53,618
Fees for Services Other$44,353$1,752-$46,105
Interest-$37,174-$37,174
Advertising$30,577--$30,577
Depreciation Depletion-$30,133-$30,133
Fees for Services Accounting$14,291$209-$14,500
Insurance$2,463$10,263-$12,726
Pension Plan Contributions$2,217$1,488$294$3,999
Other Expenses$2,905--$2,905
Total Functional Expenses$1,454,108$411,561$70,113$1,935,782

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,115,560
Expenses per Audited Statements$1,935,782
Total Expenses per Form 990$1,935,782
Expenses Not Reported on Form 990$179,778
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$186,722
Fundraising Direct Expenses$140,626
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$187,783$112,405$10,048$102,357
Event 2$64,735$47,075$2,583$44,492
Total Events$279,760$186,722$140,627$46,095
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dominick ServodioVp of Td BankTd Bank Holds the Mortgage for the Agency. He Does Not Handle the Account for the Bank and Is Not Involved in Any Negotiations.No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$5,430
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Section B, Line 11

The executive committee reviews form 990 prior to filing.

Form 990, Part VI, Section B, Line 12C

On an annual basis, each board member and key employees sign off on the conflict of interest policy. Each is reviewed by the executive director and the executive committee for any conflicts.

Form 990, Part VI, Section B, Line 15

A review of the executive director is conducted annually by the board and all board members participate in the review process. Other key employees are reviewed annually by the executive director.

Form 990, Part VI, Section C, Line 19

The organization posts its audited financial statements, annual report and form 990 on its website in the "about us" section. The organizations conflict of interest and other governing documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
22-1841122
Phone
7326631800

Signing Officer

Name
Mary Pat Angelini
Title
Executive Director
Phone
7326631800
Signed
2014-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Pat Angelini
Formed
1967
Legal Domicile
Nj
Voting Board Members
23
Independent Board Members
22
Employees
31
Volunteers
18

Preparer

Preparer
Robert Fouratt
Phone
7327470500
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 13A

NJ

FORM 990, PART XI, LINE 9:

Unincorporated business excise tax -3,031.

Form 990, Part XI, Line 2C

There is no change from prior year reporting requirements.

Financial Statement Notes

PART X, LINE 2:

The agency is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The agency is currently renting a portion of their office building to third parties. The net rental income will be treated as unrelated business income which could be subject to income tax. As of december 31, 2013 and 2012, the activity related to the rental space resulted in net operating income of $27,677 and $14,550, respectively. At december 31, 2013 and 2012, there is $1,600 and $1,400, respectively, in federal excise tax due to the internal revenue service. The agency is also exempt from state income taxes and is registered with the state of new jersey under the new jersey charitable registration and investigation act (cri) of 1994. No provision has been made for state income taxes. The agency follows the accounting for uncertain income tax positions, which clarifies the accounting and recognition for tax positions taken or expected to be taken in its tax filing. The agency's tax filings are subject to audit by various taxing authorities. The agency's federal tax filings for 2011, 2012, and 2013 remain open to examination by the internal revenue service. The agency's state tax filings for 2012 and 2013 remain open to examination by the state of new jersey. In evaluating the agency's tax positions, the agency believes that its estimates are appropriate based on current facts and circumstances.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Rental expenses -36,121. Direct fundraising expenses -140,626.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 36,121. Direct fundraising expenses 140,626. Ubit taxes paid 3,031.

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IRS990/Form990PartVIISectionAGrp/PersonNm3TRACY BROWN
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IRS990/Form990PartVIISectionAGrp/PersonNm12KRISTINA LUCAS
IRS990/Form990PartVIISectionAGrp/PersonNm13CAROLYNN OZAR-DIAKON
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IRS990/Form990PartVIISectionAGrp/PersonNm15JAMES QUIRK
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IRS990/Form990PartVIISectionAGrp/PersonNm17CATHERINE ROMANO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER/TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE EMERITUS
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IRS990/MissionDesc0SEE SCHEDULE O FOR COMPLETE MISSION STATEMENT.WE AIM TO EDUCATE THE CHILDREN IN OUR COMMUNITIES ABOUT HEALTHY, SAFE AND DRUG-FREE LIVING, EMPOWER THEM TO MAKE THE RIGHT DECISIONS IN THEIR LIVES, PREPARE THEM FOR THEIR FUTURES AND PREVENT THEM FROM BECOMING INVOLVED WITH BULLYING, VIOLENCE OR SUBSTANCE ABUSE. UTILIZING A CULTURALLY AND SOCIALLY DIVERSE APPROACH TO COMMUNITY OUTREACH THROUGH COLLABORATION AND EDUCATION, WE PROVIDE RESEARCH-BASED PROGRAMS TO FURNISH PARENTS AND TEACHERS WITH THE TOOLS TO HELP CHILDREN GROW TO BE RESPONSIBLE, STRONG INDIVIDUALS IN ANY ENVIRONMENT.
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IRS990/PrincipalOfficerNm0MARY PAT ANGELINI
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IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL PROGRAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE LIFESKILLS TRAINING (LST) PROGRAM IS A RESEARCH-BASED CURRICULUM DEVELOPED BY DR. GILBERT BOTVIN, DIRECTOR OF THE INSTITUTE FOR PREVENTION RESEARCH AND CORNELL UNIVERSITY MEDICAL COLLEGE. LST SEEKS TO PROMOTE HEALTH AND WELL-BEING AMONG CHILDREN THROUGH THE DELIVERY ON GENERAL LIFE SKILLS, HEALTH SKILLS AND DRUG-RESISTANCE SKILLS. METHODS USED INCLUDE INTERACTIVE DISCUSSIONS, BEHAVIORAL REHEARSALS AND EDUCATIONAL ACTIVITIES. LST IS THE MOST EXTENSIVELY EVALUATED SUBSTANCE ABUSE PREVENTION PROGRAM AVAILABLE AND IS PROVEN TO REDUCE THE USE OF ALCOHOL, TOBACCO AND OTHER DRUGS BY YOUTH. AL'S PALS - THROUGH GUIDED CREATIVE PLAY, PUPPETRY AND ROLE-PLAYING, AL'S PALS, A RESILIENCY-BASED EARLY CHILDHOOD CURRICULUM, DEVELOPS PERSONAL, SOCIAL AND EMOTIONAL SKILLS IN CHILDREN. CONTINUED ON SCHEDULE O.LST PROGRAM CONTINUED: IT TEACHES CHILDREN HOW TO EXPRESS FEELINGS APPROPRIATELY, THINK INDEPENDENTLY, ACCEPT DIFFERENCES, MAKE SAFE AND HEALTHY CHOICES AND UNDERSTAND THE NEGATIVE IMPACT THAT USING ALCOHOL, TOBACCO AND OTHER DRUGS CAN HAVE IN THEIR LIVES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0130000
IRS990/ProgSrvcAccomActy3Grp/Desc0THE STRENGTHENING FAMILIES PROGRAM (SFP) IS A NATIONALLY AND INTERNATIONALLY RECOGNIZED PARENTING AND FAMILY STRENGTHENING PROGRAM FOR HIGH RISK FAMILIES. SFP IS AN EVIDENCE-BASED FAMILY SKILLS TRAINING PROGRAM FOUND TO SIGNIFICANTLY REDUCE PROBLEM BEHAVIORS, DELINQUENCY, AND ALCOHOL AND DRUG ABUSE IN CHILDREN AND TO IMPROVE SOCIAL COMPETENCIES AND SCHOOL PERFORMANCE. CHILD MALTREATMENT ALSO DECREASES AS PARENTS LEARN MORE EFFECTIVE PARENTING SKILLS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0125559
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE AGENCY'S PROFESSIONAL STAFF WORKS TO FULFILL CRITICAL COMMUNITY NEEDS AND PROVIDE A FULL RANGE OF SERVICES INCLUDING ADVOCACY, CONSULTING AND OUTREACH. PROGRAMS AND SEMINARS ARE OFFERED TO SCHOOLS, BUSINESSES AND SOCIAL AND COMMUNITY ORGANIZATIONS ON TOPICS RANGING FROM VIOLENCE IN THE MEDIA TO TALKING TO CHILDREN ABOUT DRUGS, FROM CONFLICT RESOLUTION IN ELEMENTARY SCOOLS TO PREVENTING WORKPLACE SUBSTANCE ABUSE. CERTIFIED ALCOHOL AND DRUG COUNSELOR AND CERTIFIED PREVENTION SPECIALIST CERTIFICATION AND RECERTIFICATION CLASSES ARE ALSO OFFERED.
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