Civic Intelligence

Boa Editions Ltd.

990 • Fiscal year 2016 • EIN 22-2438531

Jan 01, 2016 to Dec 31, 2016 • Filed on May 09, 2017

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

82nd percentile

0.22x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

89th percentile

0.32x

Higher debt load relative to revenue than 89% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

53rd percentile

4.1%

Higher net margin than 53% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

52nd percentile

2.8%

Faster asset growth than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

12%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$449,649

Up $12,336 (+2.8%) from 2015

Net Assets

Up

$352,553

Up $12,656 (+3.7%) from 2015

Liabilities

Down

$97,096

Down $320 (-0.3%) from 2015

Revenue

Up

$307,685

Up $32,939 (+12%) from 2015

Expenses

Up

$295,029

Up $20,992 (+7.7%) from 2015

Net Income

Up

$12,656

Up $11,947 (+1685%) from 2015

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

2016

Assets$449,649
Liabilities$97,096
Net Assets$352,553

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

2016

Revenue$307,685
Expenses$295,029
Net Income$12,656
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 9, 2017
Return Version
2016v3.0
Gross Receipts
$475,550
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$101,067$81,063▼ $20,004
Inventories for Sale or Use$36,876$40,279▲ $3,403
Accounts Receivable$28,011$34,594▲ $6,583
Prepaid Expenses and Deferred Charges$26,741$7,502▼ $19,239
Land, Buildings, and Equipment, Net$4,506$3,373▼ $1,133
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$437,313$449,649▲ $12,336
Other Assets Total$240,112$282,838▲ $42,726
Liabilities
Deferred Revenue$69,000$69,000→ $0
Other Liabilities$28,416$28,096▼ $320
Total Liabilities$97,416$97,096▼ $320
Net Assets / Fund Balance
Unrestricted Net Assets$230,401$243,057▲ $12,656
Temporarily Rstr Net Assets$109,496$109,496→ $0
Total Net Assets Fund Balance$339,897$352,553▲ $12,656
Total Liabilities and Net Assets / Fund Balance$437,313$449,649▲ $12,336

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$168$20,302$20,470
Leasehold Improvements$3,205$5,673$8,878
Other Land Buildings-$600$600
Other Assets Org$700--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Peter ConnersDirectorFT$56,691$56,691
Kelly HattonDirectorPT$2,450$2,450

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$229,726
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$77,959
All Other Contributions
$73,500
Change in Net Assets
$12,656
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$150,096
Other Expenses$144,933
Total Fundraising Expense$36,242
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$98,366$19,173$13,116$130,655
Royalties$30,600--$30,600
Advertising$20,640--$20,640
Travel$8,695$8,695-$17,390
Payroll Taxes$7,680$1,536$1,024$10,240
Occupancy-$9,685-$9,685
Other Employee Benefits$4,936$987$658$6,581
Office Expenses-$5,218-$5,218
All Other Expenses-$4,791-$4,791
Fees for Services Accounting-$4,647-$4,647
Other Expenses-$2,170$21,232$2,170
Pension Plan Contributions$1,590$318$212$2,120
Depreciation Depletion-$1,133-$1,133
Other Salaries and Wages-$500-$500
Insurance-$433-$433
Total Functional Expenses$172,507$86,280$36,242$295,029
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
40th Anniversary$57,160---
Enddowment Fund$19,766---
Total Events$98,090---
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$16,916
Deferred Revenue$9,639
A/p$834
Credit Cards$707
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
Kelly Hatton
Title
Director
Signed
2017-05-09
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
14
Independent Board Members
14
Employees
5

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/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt059
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt026575
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04506
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03373
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/NetAssetsOrFundBalancesBOYAmt0339897
IRS990/NetAssetsOrFundBalancesEOYAmt0352553
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt065159
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt065159
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt09685
IRS990/OccupancyGrp/TotalAmt09685
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05218
IRS990/OfficeExpensesGrp/TotalAmt05218
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt0240112
IRS990/OtherAssetsTotalGrp/EOYAmt0282838
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0658
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0987
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04936
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06581
IRS990/OtherExpensesGrp/Desc0DEVELOPMENT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt021232
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019650
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17344
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22170
IRS990/OtherExpensesGrp/TotalAmt021232
IRS990/OtherExpensesGrp/TotalAmt119650
IRS990/OtherExpensesGrp/TotalAmt27344
IRS990/OtherExpensesGrp/TotalAmt32170
IRS990/OtherLiabilitiesGrp/BOYAmt028416
IRS990/OtherLiabilitiesGrp/EOYAmt028096
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0CONTESTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt012800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012800
IRS990/OtherRevenueTotalAmt012800
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0500
IRS990/OtherSalariesAndWagesGrp/TotalAmt0500
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01024
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01536
IRS990/PayrollTaxesGrp/ProgramServicesAmt07680
IRS990/PayrollTaxesGrp/TotalAmt010240
IRS990/PensionPlanContributionsGrp/FundraisingAmt0212
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0318
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01590
IRS990/PensionPlanContributionsGrp/TotalAmt02120
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026741
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07502
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0205002
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0140359
IRS990/PYOtherRevenueAmt069744
IRS990/PYRevenuesLessExpensesAmt0709
IRS990/PYSalariesCompEmpBnftPaidAmt0133678
IRS990/PYTotalExpensesAmt0274037
IRS990/PYTotalRevenueAmt0274746
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt012656
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt030600
IRS990/RoyaltiesGrp/TotalAmt030600
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0131636
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0148897
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0118553
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0138297
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0118451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0655834
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0655834
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0131636
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0148897
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0118553
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0138297
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0118451
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0655834
IRS990ScheduleA/TotalSupportAmt0655834
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0168
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020302
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020470
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03205
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05673
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt08878
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0700
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0600
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0834
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1707
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt316916
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0A/P
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED REVENUE

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