Civic Intelligence

Boa Editions Ltd.

990 • Fiscal year 2015 • EIN 22-2438531

Jan 01, 2015 to Dec 31, 2015 • Filed on May 16, 2016

250 North Goodman StreetRochester, NY 14607

(585) 546-3410

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

90th percentile

0.35x

Higher debt load relative to revenue than 90% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

42nd percentile

0.3%

Higher net margin than 42% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

94th percentile

$56,592

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

37th percentile

-4.2%

Faster asset growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

62nd percentile

9.5%

Faster revenue growth than 62% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$437,313

Down $19,133 (-4.2%) from 2014

Net Assets

Up

$339,897

Up $709 (+0.2%) from 2014

Liabilities

Down

$97,416

Down $19,842 (-17%) from 2014

Revenue

Up

$274,746

Up $23,825 (+9.5%) from 2014

Expenses

Up

$274,037

Up $34,682 (+14%) from 2014

Net Income

Down

$709

Down $10,857 (-94%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $301,644Liabilities 2010: $128,757Net Assets 2010: $172,8872010Assets 2011: $363,524Liabilities 2011: $151,762Net Assets 2011: $211,7622011Assets 2012: $408,432Liabilities 2012: $118,451Net Assets 2012: $289,9812012Assets 2013: $431,395Liabilities 2013: $103,773Net Assets 2013: $327,6222013Assets 2014: $456,446Liabilities 2014: $117,258Net Assets 2014: $339,1882014Assets 2015: $437,313Liabilities 2015: $97,416Net Assets 2015: $339,8972015Assets 2016: $449,649Liabilities 2016: $97,096Net Assets 2016: $352,5532016Assets 2017: $478,039Liabilities 2017: $77,056Net Assets 2017: $400,9832017Assets 2018: $457,947Liabilities 2018: $82,274Net Assets 2018: $375,6732018Assets 2019: $520,057Liabilities 2019: $74,744Net Assets 2019: $445,3132019Assets 2020: $629,332Liabilities 2020: $113,816Net Assets 2020: $515,5162020Assets 2021: $704,491Liabilities 2021: $79,445Net Assets 2021: $625,0462021Assets 2022: $697,024Liabilities 2022: $84,518Net Assets 2022: $612,5062022Assets 2023: $676,284Liabilities 2023: $55,116Net Assets 2023: $621,1682023Assets 2024: $570,674Liabilities 2024: $29,555Net Assets 2024: $541,1192024

Highlighted filing

2015

Assets$437,313
Liabilities$97,416
Net Assets$339,897

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $205,1332010Expenses 2011: $180,1892011Expenses 2012: $254,4012012Revenue 2013: $286,235Expenses 2013: $248,594Net Income 2013: $37,6412013Revenue 2014: $250,921Expenses 2014: $239,355Net Income 2014: $11,5662014Revenue 2015: $274,746Expenses 2015: $274,037Net Income 2015: $7092015Revenue 2016: $307,685Expenses 2016: $295,029Net Income 2016: $12,6562016Revenue 2017: $311,149Expenses 2017: $262,719Net Income 2017: $48,4302017Revenue 2018: $243,882Expenses 2018: $269,192Net Income 2018: -$25,3102018Revenue 2019: $333,728Expenses 2019: $264,088Net Income 2019: $69,6402019Revenue 2020: $342,074Expenses 2020: $271,871Net Income 2020: $70,2032020Revenue 2021: $412,223Expenses 2021: $302,693Net Income 2021: $109,5302021Revenue 2022: $295,359Expenses 2022: $307,899Net Income 2022: -$12,5402022Revenue 2023: $321,898Expenses 2023: $313,236Net Income 2023: $8,6622023Revenue 2024: $294,630Expenses 2024: $374,679Net Income 2024: -$80,0492024

Highlighted filing

2015

Revenue$274,746
Expenses$274,037
Net Income$709
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$430,499
Mission and Program Overview

Mission

To publish and foster appreciation of comtemporary literary works.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$113,331$101,067▼ $12,264
Inventories for Sale or Use$37,203$36,876▼ $327
Accounts Receivable$22,809$28,011▲ $5,202
Prepaid Expenses and Deferred Charges$10,953$26,741▲ $15,788
Land, Buildings, and Equipment, Net$6,010$4,506▼ $1,504
Savings and Temporary Cash Investments-$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-
Total Assets$456,446$437,313▼ $19,133
Other Assets Total$266,140$240,112▼ $26,028
Liabilities
Deferred Revenue$79,000$69,000▼ $10,000
Other Liabilities$38,258$28,416▼ $9,842
Total Liabilities$117,258$97,416▼ $19,842
Net Assets / Fund Balance
Unrestricted Net Assets$229,692$230,401▲ $709
Temporarily Rstr Net Assets$109,496$109,496→ $0
Total Net Assets Fund Balance$339,188$339,897▲ $709
Total Liabilities and Net Assets / Fund Balance$456,446$437,313▼ $19,133

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$709$19,761$20,470
Leasehold Improvements$3,797$5,081$8,878
Other Land Buildings-$600$600
Other Assets Org$700--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Peter ConnersDirectorFT$56,592$56,592
Melissa HallDirectorPT$31,949$31,949

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$205,002
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$69,744
All Other Contributions
$84,000
Change in Net Assets
$709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,359
Salaries, Compensation, and Employee Benefits$133,678
Total Fundraising Expense$31,920
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$85,771$17,154$11,436$114,361
Royalties$31,597--$31,597
Advertising$27,849--$27,849
Travel$6,590$6,591-$13,181
Occupancy-$10,813-$10,813
Payroll Taxes$7,863$1,573$1,048$10,484
All Other Expenses-$7,897-$7,897
Other Employee Benefits$5,178$1,036$690$6,904
Office Expenses-$4,577-$4,577
Fees for Services Accounting-$4,478-$4,478
Other Expenses$924$7,691$3,780$3,780
Insurance-$2,206-$2,206
Pension Plan Contributions$1,447$289$193$1,929
Depreciation Depletion-$1,504-$1,504
Total Functional Expenses$167,219$74,898$31,920$274,037
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Campaign$22,011---
40th Anniversary$20,000---
Total Events$57,863---
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
Royalties Payable$15,195
Deferred Revenue$8,540
A/p$4,108
Expense Payable$348
Credit Cards$225
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

The audited financial statements and 990 were reviewed with the treasurer and the office director for approval prior to issuance.

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

The board members disclose conflicts of interest(s) prior to accepting a board position.

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

The board of directors approve the director's and key employee's annual compensation

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

The board of directors approve the director's and key employee's annual compensation

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

Upon request documents will be made available.

Filing and Contact Details

Filer

Filer Name
Boa Editions Ltd
EIN
22-2438531
Phone
5855463410
Address
250 NORTH GOODMAN STREET, ROCHESTER, NY 14607

Signing Officer

Name
Melissa Hall
Title
Director
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
14
Independent Board Members
14
Employees
3

Preparer

Firm
Stokes Visca and Co Llp Cpas
Address
29 GOODWAY DR, ROCHESTER, NY 14623-3029
Preparer
Stephen R Stokes CPA
Phone
5854270850
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0430499
IRS990/GrossSalesOfInventoryAmt0211752
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt02206
IRS990/InsuranceGrp/TotalAmt02206
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt037203
IRS990/InventoriesForSaleOrUseGrp/EOYAmt036876
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt025442
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06010
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04506
IRS990/LandBldgEquipCostOrOtherBssAmt029948
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PUBLISH AND FOSTER APPRECIATION OF COMTEMPORARY LITERARY WORKS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0339188
IRS990/NetAssetsOrFundBalancesEOYAmt0339897
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt055999
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt055999
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt010813
IRS990/OccupancyGrp/TotalAmt010813
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04577
IRS990/OfficeExpensesGrp/TotalAmt04577
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0266140
IRS990/OtherAssetsTotalGrp/EOYAmt0240112
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0690
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01036
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt05178
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06904
IRS990/OtherExpensesGrp/Desc0DEVELOPMENT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3JAZZ FESTIVAL
IRS990/OtherExpensesGrp/FundraisingAmt014773
IRS990/OtherExpensesGrp/FundraisingAmt13780
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09089
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17691
IRS990/OtherExpensesGrp/ProgramServicesAmt0924
IRS990/OtherExpensesGrp/TotalAmt014773
IRS990/OtherExpensesGrp/TotalAmt19089
IRS990/OtherExpensesGrp/TotalAmt28615
IRS990/OtherExpensesGrp/TotalAmt33780
IRS990/OtherLiabilitiesGrp/BOYAmt038258
IRS990/OtherLiabilitiesGrp/EOYAmt028416
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0CONTESTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013745
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013745
IRS990/OtherRevenueTotalAmt013745
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01048
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01573
IRS990/PayrollTaxesGrp/ProgramServicesAmt07863
IRS990/PayrollTaxesGrp/TotalAmt010484
IRS990/PensionPlanContributionsGrp/FundraisingAmt0193
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0289
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01447
IRS990/PensionPlanContributionsGrp/TotalAmt01929
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010953
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt026741
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0171046
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01167
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0114069
IRS990/PYOtherRevenueAmt078708
IRS990/PYRevenuesLessExpensesAmt011566
IRS990/PYSalariesCompEmpBnftPaidAmt0125286
IRS990/PYTotalExpensesAmt0239355
IRS990/PYTotalRevenueAmt0250921
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0709
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt031597
IRS990/RoyaltiesGrp/TotalAmt031597
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0148897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0118553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0138297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0118451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0127717
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0651915
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0651915
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0148897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0118553
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0138297
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0118451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0127717
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0651915
IRS990ScheduleA/TotalSupportAmt0651915
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0709

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.71$0.30$5.41$2.95$3.75$0.80
2023Detailed filing. Detailed filing data is available for this year.$6.76$0.55$6.21$3.22$3.13$0.09
2022Detailed filing. Detailed filing data is available for this year.$6.97$0.85$6.13$2.95$3.08$0.13
2021Detailed filing. Detailed filing data is available for this year.$7.04$0.79$6.25$4.12$3.03$1.10
2020Detailed filing. Detailed filing data is available for this year.$6.29$1.14$5.16$3.42$2.72$0.70
2019Detailed filing. Detailed filing data is available for this year.$5.20$0.75$4.45$3.34$2.64$0.70
2018Detailed filing. Detailed filing data is available for this year.$4.58$0.82$3.76$2.44$2.69$0.25
2017Detailed filing. Detailed filing data is available for this year.$4.78$0.77$4.01$3.11$2.63$0.48
2016Detailed filing. Detailed filing data is available for this year.$4.50$0.97$3.53$3.08$2.95$0.13
2015Detailed filing. Detailed filing data is available for this year.$4.37$0.97$3.40$2.75$2.74$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.56$1.17$3.39$2.51$2.39$0.12
2013Detailed filing. Detailed filing data is available for this year.$4.31$1.04$3.28$2.86$2.49$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$1.18$2.90$2.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$1.52$2.12$1.80
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.02$1.29$1.73$2.05