Civic Intelligence

Eclc Foundation a New Jersey Non Profit Corporation

990 • Fiscal year 2018 • EIN 22-3280013

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

100 Passaic AvenueChatham, NJ 07928

(973) 635-1705

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.02x

Higher debt load relative to assets than 53% of similar nonprofits.

2018 filings • NTEE T30 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.07x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • NTEE T30 • $1M-$5M nonprofits • Source year 2018

Net Margin

75th percentile

39%

Higher net margin than 75% of similar nonprofits.

2018 filings • NTEE T30 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

94th percentile

$289,307

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2018 filings • NTEE T30 • $1M-$5M nonprofits • Source year 2018

Asset Growth

77th percentile

20%

Faster asset growth than 77% of similar nonprofits.

2018 filings • NTEE T30 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

75th percentile

57%

Faster revenue growth than 75% of similar nonprofits.

2018 filings • NTEE T30 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$3,802,821

Up $634,235 (+20%) from 2017

Net Assets

Up

$3,714,372

Up $626,465 (+20%) from 2017

Liabilities

Up

$88,449

Up $7,770 (+9.6%) from 2017

Revenue

Up

$1,250,937

Up $454,187 (+57%) from 2017

Expenses

Down

$758,714

Down $77,838 (-9.3%) from 2017

Net Income

Up

$492,223

Up $532,025 (+1337%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,095,957Liabilities 2010: $15,252Net Assets 2010: $2,080,7052010Assets 2011: $2,583,205Liabilities 2011: $24,033Net Assets 2011: $2,559,1722011Assets 2012: $2,525,050Liabilities 2012: $42,713Net Assets 2012: $2,482,3372012Assets 2013: $2,631,787Liabilities 2013: $36,241Net Assets 2013: $2,595,5462013Assets 2014: $2,761,702Liabilities 2014: $120,922Net Assets 2014: $2,640,7802014Assets 2015: $2,941,488Liabilities 2015: $58,858Net Assets 2015: $2,882,6302015Assets 2016: $2,999,399Liabilities 2016: $87,290Net Assets 2016: $2,912,1092016Assets 2017: $3,168,586Liabilities 2017: $80,679Net Assets 2017: $3,087,9072017Assets 2018: $3,802,821Liabilities 2018: $88,449Net Assets 2018: $3,714,3722018Assets 2019: $4,184,951Liabilities 2019: $135,147Net Assets 2019: $4,049,8042019Assets 2020: $4,406,346Liabilities 2020: $167,795Net Assets 2020: $4,238,5512020Assets 2021: $4,980,718Liabilities 2021: $52,623Net Assets 2021: $4,928,0952021Assets 2022: $4,760,880Liabilities 2022: $115,886Net Assets 2022: $4,644,9942022Assets 2023: $5,172,714Liabilities 2023: $76,960Net Assets 2023: $5,095,7542023Assets 2024: $5,718,773Liabilities 2024: $68,361Net Assets 2024: $5,650,4122024

Highlighted filing

2018

Assets$3,802,821
Liabilities$88,449
Net Assets$3,714,372

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $317,9252010Expenses 2011: $386,9082011Expenses 2012: $465,8712012Revenue 2013: $520,447Expenses 2013: $626,878Net Income 2013: -$106,4312013Revenue 2014: $813,394Expenses 2014: $991,339Net Income 2014: -$177,9452014Revenue 2015: $789,444Expenses 2015: $502,351Net Income 2015: $287,0932015Revenue 2016: $718,451Expenses 2016: $666,257Net Income 2016: $52,1942016Revenue 2017: $796,750Expenses 2017: $836,552Net Income 2017: -$39,8022017Revenue 2018: $1,250,937Expenses 2018: $758,714Net Income 2018: $492,2232018Revenue 2019: $779,847Expenses 2019: $545,327Net Income 2019: $234,5202019Revenue 2020: $613,239Expenses 2020: $464,551Net Income 2020: $148,6882020Revenue 2021: $465,390Expenses 2021: $410,794Net Income 2021: $54,5962021Revenue 2022: $479,409Expenses 2022: $500,158Net Income 2022: -$20,7492022Revenue 2023: $638,133Expenses 2023: $524,997Net Income 2023: $113,1362023Revenue 2024: $641,673Expenses 2024: $532,715Net Income 2024: $108,9582024

Highlighted filing

2018

Revenue$1,250,937
Expenses$758,714
Net Income$492,223
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.2
Gross Receipts
$1,373,185
Mission and Program Overview

Mission

The foundation exists to help foster educational and charitable purposes of eclc of new jersey, inc., community personnel services, inc., and eclc of new jersey pride day program, a new jersey nonprofit corporation. Additionally, the organization provides scholarships, after-school programming, adult weekend programs and enrichment programs.

The foundation exists to help foster educational and charitable purposes of eclc of new jersey, inc., community personnel services, inc., and eclc of new jersey pride day program, a new jersey nonprofit corporation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,678,128$2,343,968▲ $665,840
Investments in Publicly Traded Securities$1,217,105$1,377,767▲ $160,662
Other Notes and Loans Receivable, Net$175,000$0▼ $175,000
Accounts Receivable$54,525$53,648▼ $877
Land, Buildings, and Equipment, Net$13,170$10,517▼ $2,653
Inventories for Sale or Use$16,223$9,337▼ $6,886
Prepaid Expenses and Deferred Charges$12,435$5,284▼ $7,151
Pledges and Grants Receivable$2,000$2,300▲ $300
Cash and Non-Interest-Bearing Accounts-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$3,168,586$3,802,821▲ $634,235
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$60,216$74,772▲ $14,556
Deferred Revenue$20,463$13,677▼ $6,786
Total Liabilities$80,679$88,449▲ $7,770
Net Assets / Fund Balance
Unrestricted Net Assets$1,931,987$2,257,334▲ $325,347
Permanently Rstr Net Assets$1,135,687$1,438,368▲ $302,681
Temporarily Rstr Net Assets$20,233$18,670▼ $1,563
Total Net Assets Fund Balance$3,087,907$3,714,372▲ $626,465
Total Liabilities and Net Assets / Fund Balance$3,168,586$3,802,821▲ $634,235

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,932$7,307$16,239
Leasehold Improvements$1,585$4,635$6,220
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Frances RyderSupervisor CUR/ins$90$145,988$146,078
Judith McgrathTeacher of Handica$2,216$128,195$130,411
Jean EarleBusiness Manager$30,643$2,451$33,094
Bruce LitingerExecutive Director$16,107$1,289$17,396
Mary RooneyOccupational Thera$1,143$79$1,222
Vicki LindorffPrincipal$454$36$490
Suzanne JohnsonPhysical Therapist$278$22$300
Russell BargielSkil Teacher$93$7$100
Revenue and Support

Revenue Composition

Contributions and Grants
$639,245
Program Service Revenue
$0
Investment Income
$50,600
Other Revenue
$561,092
All Other Contributions
$544,561
Change in Net Assets
$492,223

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 Table204$50,300Fair Market Value (FMV)
Other Non Cash Contri Table70$35,272Fair Market Value (FMV)
Other Non Cash Contri Table1$9,112Fair Market Value (FMV)
Total Noncash Contributions275$94,684-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,250,937
Revenue Not Reported on Form 990
$122,248
Total Revenue per Audited Statements
$1,373,185
Total Revenue per Form 990
$1,250,937
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$413,253
Salaries, Compensation, and Employee Benefits$345,461
Total Fundraising Expense$68,104
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$256,662--$256,662
Other Salaries and Wages$134,453$49,810$40,439$224,702
Other Employee Benefits$35,301$12,837$16,046$64,184
Current Officers, Directors, Trustees, and Key Employees$30,294$10,098$10,098$50,490
Occupancy-$49,078-$49,078
Fees for Services Other$2,646$14,550-$17,196
Conferences and Meetings-$7,234-$7,234
Payroll Taxes$3,347$1,217$1,521$6,085
Other Expenses$1,617$147-$1,764
Depreciation Depletion-$1,592-$1,592
Travel$765--$765
All Other Expenses$160--$160
Total Functional Expenses$544,047$146,563$68,104$758,714

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$880,962
Expenses per Audited Statements$758,714
Total Expenses per Form 990$758,714
Expenses Not Reported on Form 990$122,248
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$683,340
Fundraising Direct Expenses$122,248
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Honoree Gala$630,514$586,502$24,737$561,765
Annual Dinner$104,609$70,532$12,332$58,200
Total Events$778,024$683,340$122,248$561,092
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-
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
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 organization reviews the form 990 before it is filed.

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

Conflict of interest policy is reviewed annually by the board of trustees for any possible conflicts.

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

Compensation for executive director and top management is determined by the board of trustees.

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

Compensation review and approval of key employees is determined by the executive director, and is based upon approved budgets. Market data is utilized upon hiring, and job descriptions based on evaluation are utilized for annual/merit increases.

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

The organization makes its governing documents, policies, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Eclc Foundation
EIN
22-3280013
Phone
9736351705
Address
100 PASSAIC AVENUE, CHATHAM, NJ 07928

Signing Officer

Name
Bruce Litinger
Title
Executive Director
Signed
2019-05-15
Discuss with paid preparer
Yes

Organization Details

Formed
1994
Legal Domicile
Nj
Voting Board Members
23
Independent Board Members
23
Employees
111
Volunteers
23

Preparer

Firm
Cullari Carrico LLC
Address
55 Lane Road Ste 300, Fairfield, NJ 07004
Preparer
Jason Cullari
Phone
9734063955
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The finance committee has been assigned the responsibility for overseeing the audit process.

Financial Statement Notes

Part X : FIN48 Footnote

THE ORGANIZATION ADHERES TO FASB ASC TOPIC 740, INCOME TAXES, WHICH PROVIDES GUIDANCE AND CLARIFICATION ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ORGANIZATIONS FINANCIAL STATEMENTS. THE GUIDANCE PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. FOR THE YEARS ENDED JUNE 30, 2018 and 2017, THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

To gross up fundraising $122248

Part XII, Line 2D: Other expenses and losses per audited F/S

To gross up fundraising $122248

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt16Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt19Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEM. EMER
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IRS990/Form990PartVIISectionAGrp/TitleTxt22Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt23Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt24BUSINESS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt25SKIL TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt26PRINCIPAL
IRS990/Form990PartVIISectionAGrp/TitleTxt27PHYSICAL THERAPIST
IRS990/Form990PartVIISectionAGrp/TitleTxt28TEACHER OF HANDICA
IRS990/Form990PartVIISectionAGrp/TitleTxt29OCCUPATIONAL THERA
IRS990/Form990PartVIISectionAGrp/TitleTxt30SUPERVISOR CUR/INS
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.72$0.07$5.65$0.64$0.53$0.11
2023Summary only. Only limited summary data is available for this year.$5.17$0.08$5.10$0.64$0.52$0.11
2022Summary only. Only limited summary data is available for this year.$4.76$0.12$4.64$0.48$0.50$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.98$0.05$4.93$0.47$0.41$0.05
2020Summary only. Only limited summary data is available for this year.$4.41$0.17$4.24$0.61$0.46$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.18$0.14$4.05$0.78$0.55$0.23
2018Detailed filing. Detailed filing data is available for this year.$3.80$0.09$3.71$1.25$0.76$0.49
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$0.08$3.09$0.80$0.84$0.04
2016Summary only. Only limited summary data is available for this year.$3.00$0.09$2.91$0.72$0.67$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.94$0.06$2.88$0.79$0.50$0.29
2014Detailed filing. Detailed filing data is available for this year.$2.76$0.12$2.64$0.81$0.99$0.18
2013Summary only. Only limited summary data is available for this year.$2.63$0.04$2.60$0.52$0.63$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.04$2.48$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.02$2.56$0.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.02$2.08$0.32