Civic Intelligence

Livingston Community Partnership Management Corporation

990 • Fiscal year 2020 • EIN 22-3637097

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 22, 2021

250 S Livingston AveLivingston, NJ 07039

(973) 992-8080

Siviq Scores

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

Liabilities / Assets

50th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • NTEE S20 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

48th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • NTEE S20 • <$500k nonprofits • Source year 2020

Net Margin

78th percentile

31%

Higher net margin than 78% of similar nonprofits.

2020 filings • NTEE S20 • <$500k nonprofits • Source year 2020

Top Officer Pay

98th percentile

$77,500

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 16.3% of source-year revenue.

2020 filings • NTEE S20 • <$500k nonprofits • Source year 2020

Asset Growth

89th percentile

189%

Faster asset growth than 89% of similar nonprofits.

2020 filings • NTEE S20 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

80th percentile

28%

Faster revenue growth than 80% of similar nonprofits.

2020 filings • NTEE S20 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$222,710

Up $145,575 (+189%) from 2019

Net Assets

Up

$222,710

Up $145,575 (+189%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Up

$476,192

Up $104,472 (+28%) from 2019

Expenses

Down

$330,617

Down $46,872 (-12%) from 2019

Net Income

Up

$145,575

Up $151,344 (+2623%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $131,028Liabilities 2010: $2,838Net Assets 2010: $128,1902010Assets 2011: $128,417Liabilities 2011: $11,805Net Assets 2011: $116,6122011Assets 2012: $121,662Liabilities 2012: $13,432Net Assets 2012: $108,2302012Assets 2013: $94,814Liabilities 2013: $3,659Net Assets 2013: $91,1552013Assets 2014: $61,870Liabilities 2014: $0Net Assets 2014: $61,8702014Assets 2015: $38,303Liabilities 2015: $0Net Assets 2015: $38,3032015Assets 2016: $37,604Liabilities 2016: $0Net Assets 2016: $37,6042016Assets 2017: $21,631Liabilities 2017: $0Net Assets 2017: $21,6312017Assets 2018: $82,904Liabilities 2018: $0Net Assets 2018: $82,9042018Assets 2019: $77,135Liabilities 2019: $0Net Assets 2019: $77,1352019Assets 2020: $222,710Liabilities 2020: $0Net Assets 2020: $222,7102020Assets 2021: $90,211Liabilities 2021: $0Net Assets 2021: $90,2112021Assets 2022: $153,474Liabilities 2022: $0Net Assets 2022: $153,4742022Assets 2023: $204,459Liabilities 2023: $0Net Assets 2023: $204,4592023Assets 2024: $201,190Liabilities 2024: $0Net Assets 2024: $201,1902024

Highlighted filing

2020

Assets$222,710
Liabilities$0
Net Assets$222,710

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $350,1932010Expenses 2011: $390,0742011Expenses 2012: $363,2882012Revenue 2013: $409,963Expenses 2013: $427,038Net Income 2013: -$17,0752013Revenue 2014: $407,114Expenses 2014: $390,895Net Income 2014: $16,2192014Revenue 2015: $373,805Expenses 2015: $397,372Net Income 2015: -$23,5672015Revenue 2016: $385,503Expenses 2016: $386,202Net Income 2016: -$6992016Revenue 2017: $347,285Expenses 2017: $363,258Net Income 2017: -$15,9732017Revenue 2018: $416,819Expenses 2018: $355,546Net Income 2018: $61,2732018Revenue 2019: $371,720Expenses 2019: $377,489Net Income 2019: -$5,7692019Revenue 2020: $476,192Expenses 2020: $330,617Net Income 2020: $145,5752020Revenue 2021: $389,022Expenses 2021: $521,521Net Income 2021: -$132,4992021Revenue 2022: $431,032Expenses 2022: $367,769Net Income 2022: $63,2632022Revenue 2023: $421,292Expenses 2023: $370,307Net Income 2023: $50,9852023Revenue 2024: $413,548Expenses 2024: $416,817Net Income 2024: -$3,2692024

Highlighted filing

2020

Revenue$476,192
Expenses$330,617
Net Income$145,575
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 22, 2021
Return Version
2020v4.1
Gross Receipts
$476,192
Mission and Program Overview

Mission

To promote economic development and employment within the district.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$77,135$222,710▲ $145,575
Total Assets$77,135$222,710▲ $145,575
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$59,155$218,300▲ $159,145
Net Assets With Donor Restrictions$17,980$4,410▼ $13,570
Total Net Assets Fund Balance$77,135$222,710▲ $145,575
Total Liabilities and Net Assets / Fund Balance$77,135$222,710▲ $145,575
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Beth LippmanExecutive DirectorPT$77,500$77,500

Board Members and Trustees

NameTitle
Peter SchofelChairman
Marie BennettV. Chair
Al AnthonyTrustee
Chari RothTrustee
David GuidaTrustee
Ellie CohenTrustee
Hayden TigerTrustee
Jan PressTrustee
Peter KleinTrustee
Ron WeissTrustee
Lori KaufmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$125,000
Program Service Revenue
$351,002
Investment Income
$190
Other Revenue
$0
Change in Net Assets
$145,575

Audited Revenue Reconciliation

Revenue per Audited Statements
$476,192
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$476,192
Total Revenue per Form 990
$476,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$173,259
Grants and Similar Amounts Paid$79,858
Salaries, Compensation, and Employee Benefits$77,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$79,858--$79,858
Current Officers, Directors, Trustees, and Key Employees$65,875$11,625-$77,500
Advertising$18,900--$18,900
Occupancy-$6,600-$6,600
Fees for Services Accounting-$4,305-$4,305
Insurance-$4,131-$4,131
Office Expenses-$3,459-$3,459
Other Expenses$10,307$66-$66
Total Functional Expenses$300,431$30,186$0$330,617

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$330,617
Total Expenses per Audited Statements$330,617
Total Expenses per Form 990$330,617
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The management of the organization has been contracted to administrative resources, a company owned by the executive director.

Form 990, Part VI, Section B, Line 11B

Form 990 is made available to the board prior to filing

Form 990, Part VI, Section C, Line 19

The organization makes its governing and financial documents available unpon written request.

Filing and Contact Details

Filer

Filer Name
Livingston Community Partnership
EIN
22-3637097
Phone
9739928080
Address
250 S LIVINGSTON AVE, LIVINGSTON, NJ 07039

Signing Officer

Name
Lori Kaufman
Title
Treasurer
Phone
9739928080
Signed
2021-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori Kaufman
Formed
1999
Legal Domicile
Nj
Voting Board Members
12
Independent Board Members
11
Employees
0
Volunteers
11

Preparer

Firm
Hill Barth & King LLC
Address
100 WALNUT AVENUE, CLARK, NJ 07066
Preparer
Kathleen M Clayton CPA
Phone
7323818887
Supplemental Narrative

Additional Explanations

Form 990 Part XIII

On march 27, 2014, the board of directors voted to change the corporation's basis of accounting to cash basis, which is a basis of accounting other than accounting principles generally accepted in the united states of america.

Form 990 Part XI

The audit committee assumes responsibility and oversight for the annual audit. This process has not changed in the current year.

Financial Statement Notes

PART X, LINE 2:

The organization accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there are no tax uncertainties that met the recognition threshold in 2019.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt015375
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt019080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt015700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0189277
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0190
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0445
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0378
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt05300
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02984
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09297
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt05869
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99540
IRS990ScheduleA/PublicSupportPY170Pct00.99500
IRS990ScheduleA/PublicSupportTotal170Amt01990191
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0345133
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0357153
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0401066
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0327993
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0369569
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01800914
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0470133
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0371275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0416441
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0347073
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0385269
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01990191
IRS990ScheduleA/TotalSupportAmt01999488
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0330617
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0476192
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THERE ARE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0330617
IRS990ScheduleD/TotalRevenuePerForm990Amt0476192
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0476192
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0330617
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGEMENT OF THE ORGANIZATION HAS BEEN CONTRACTED TO ADMINISTRATIVE RESOURCES, A COMPANY OWNED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS MADE AVAILABLE TO THE BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING AND FINANCIAL DOCUMENTS AVAILABLE UNPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ON MARCH 27, 2014, THE BOARD OF DIRECTORS VOTED TO CHANGE THE CORPORATION'S BASIS OF ACCOUNTING TO CASH BASIS, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY AND OVERSIGHT FOR THE ANNUAL AUDIT. THIS PROCESS HAS NOT CHANGED IN THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990 PART XIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 PART XI
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0222710
IRS990/TotalAssetsGrp/BOYAmt077135
IRS990/TotalAssetsGrp/EOYAmt0222710
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0125000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030186
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300431
IRS990/TotalFunctionalExpensesGrp/TotalAmt0330617
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt077135
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0222710
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt010307
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0300431
IRS990/TotalProgramServiceRevenueAmt0351002
IRS990/TotalReportableCompFromOrgAmt077500
IRS990/TotalRevenueGrp/ExclusionAmt0190
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0351002
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0476192
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt077135
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0222710
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0250 S LIVINGSTON AVE
IRS990/USAddress/CityNm0LIVINGSTON
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007039
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0INTOWNLIVINGSTON.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.00$2.01$4.14$4.17$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.04$0.00$2.04$4.21$3.70$0.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$4.31$3.68$0.63
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$3.89$5.22$1.32
2020Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$4.76$3.31$1.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.00$0.77$3.72$3.77$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$4.17$3.56$0.61
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.00$0.22$3.47$3.63$0.16
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.00$0.38$3.86$3.86$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$3.74$3.97$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.00$0.62$4.07$3.91$0.16
2013Detailed filing. Detailed filing data is available for this year.$0.95$0.04$0.91$4.10$4.27$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.13$1.08$3.63
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.12$1.17$3.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.03$1.28$3.50