Civic Intelligence

Heights Youth Club Inc

990 • Fiscal year 2014 • EIN 22-3902352

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 27, 2014

2065 Lee Road44118

(216) 321-2582

Siviq Scores

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

Liabilities / Assets

66th percentile

0.27x

Higher debt load relative to assets than 66% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

1.01x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

63rd percentile

7.5%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

32nd percentile

-2.0%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

75th percentile

19%

Faster revenue growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,395,312

Down $28,925 (-2.0%) from 2013

Net Assets

Up

$1,020,258

Up $27,811 (+2.8%) from 2013

Liabilities

Down

$375,054

Down $56,736 (-13%) from 2013

Revenue

Up

$370,497

Up $60,204 (+19%) from 2013

Expenses

Up

$342,686

Up $815 (+0.2%) from 2013

Net Income

Up

$27,811

Up $59,389 (+188%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,516,424Liabilities 2011: $456,253Net Assets 2011: $1,060,1712011Assets 2012: $1,465,930Liabilities 2012: $441,905Net Assets 2012: $1,024,0252012Assets 2013: $1,424,237Liabilities 2013: $431,790Net Assets 2013: $992,4472013Assets 2014: $1,395,312Liabilities 2014: $375,054Net Assets 2014: $1,020,2582014Assets 2015: $1,350,348Liabilities 2015: $355,156Net Assets 2015: $995,1922015Assets 2016: $1,384,988Liabilities 2016: $342,694Net Assets 2016: $1,042,2942016Assets 2017: $1,321,717Liabilities 2017: $318,410Net Assets 2017: $1,003,3072017Assets 2018: $1,320,580Liabilities 2018: $273,373Net Assets 2018: $1,047,2072018Assets 2019: $44,925Liabilities 2019: $1Net Assets 2019: $44,9242019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2014

Assets$1,395,312
Liabilities$375,054
Net Assets$1,020,258

Operations Trend

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

$500K$0-$500K-$1.0M-$1.5MRevenue 2011: $254,018Expenses 2011: $277,908Net Income 2011: -$23,8902011Revenue 2012: $267,407Expenses 2012: $301,801Net Income 2012: -$34,3942012Revenue 2013: $310,293Expenses 2013: $341,871Net Income 2013: -$31,5782013Revenue 2014: $370,497Expenses 2014: $342,686Net Income 2014: $27,8112014Revenue 2015: $295,881Expenses 2015: $320,947Net Income 2015: -$25,0662015Revenue 2016: $156,187Expenses 2016: $186,136Net Income 2016: -$29,9492016Revenue 2017: $112,257Expenses 2017: $150,150Net Income 2017: -$37,8932017Revenue 2018: $141,943Expenses 2018: $98,256Net Income 2018: $43,6872018Revenue 2019: -$844,413Expenses 2019: $159,945Net Income 2019: -$1,004,3582019Revenue 2020: $5Expenses 2020: $44,625Net Income 2020: -$44,6202020

Highlighted filing

2014

Revenue$370,497
Expenses$342,686
Net Income$27,811
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 27, 2014
Return Version
2013v3.1
Gross Receipts
$375,117
Mission and Program Overview

Mission

Provide supervised after-school and summer activities to school-aged children and youth.

Provide supervised after-school and summer activities to school age children and youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,345,463$1,306,584▼ $38,879
Loans From Officers Directors$159,805$138,905▼ $20,900
Cash and Non-Interest-Bearing Accounts$75,942$79,377▲ $3,435
Pledges and Grants Receivable$2,832$9,351▲ $6,519
Total Assets$1,424,237$1,395,312▼ $28,925
Liabilities
Mortgage Notes Payable Secured by Investment Property$269,648$226,644▼ $43,004
Accounts Payable and Accrued Expenses$2,337$9,505▲ $7,168
Total Liabilities$431,790$375,054▼ $56,736
Net Assets / Fund Balance
Unrestricted Net Assets$992,447$1,020,258▲ $27,811
Total Net Assets Fund Balance$992,447$1,020,258▲ $27,811
Total Liabilities and Net Assets / Fund Balance$1,424,237$1,395,312▼ $28,925

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,221,584$288,855$1,510,439
Land$85,000-$85,000
Equipment-$5,644$5,644
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$355,602
Program Service Revenue
$1,335
Investment Income
$0
Other Revenue
$13,560
All Other Contributions
$320,935
Change in Net Assets
$27,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$342,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$214,045--$214,045
Depreciation Depletion$38,879--$38,879
Occupancy$20,070--$20,070
Other Expenses$18,555--$18,555
Interest-$8,286-$8,286
Insurance$3,600$1,492-$5,092
Fees for Services Accounting-$5,000-$5,000
Office Expenses$239$3,224-$3,463
Advertising$2,436--$2,436
Total Functional Expenses$324,684$18,002$0$342,686
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,180
Fundraising Direct Expenses$4,620
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$18,180$18,180$4,620$13,560
Total Events$18,180$18,180$4,620$13,560
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
Loans from Officers, Directors, Trustees, and Key Employees$159,805$138,905▼ $20,900
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 2

David smith irene smith spouse

Form 990, Page 6, Part VI, Line 11B

The form 990 is distributed to every board member for review and that each must acknowledge receipt of the form 990 prior to its issuance.

Form 990, Page 6, Part VI, Line 19

Irs forms 990 are released by the irs and are available for public viewing on guidestar.com.

Filing and Contact Details

Filer

EIN
22-3902352
Phone
2163212582

Signing Officer

Name
David Smith
Title
Officer
Phone
2163212582
Signed
2014-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Smith
Formed
2004
Legal Domicile
Oh
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
21

Preparer

Preparer
Christopher J Gambaccini CPA
Phone
4402433400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Encourage and nurture the advancement of youth in character & leadership skills, education & career development, health & life skills, the arts and sports, fitness & recreation.

Form 990, Part IX, Line 11G

Contract labor 214,045 0 0

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IRS990/OtherExpensesGrp/Desc1STUDENT EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt118555
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt085000
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0480000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAVID N SMITH
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IRS990ScheduleL/TotalBalanceDueAmt0138905
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ENCOURAGE AND NURTURE THE ADVANCEMENT OF YOUTH IN CHARACTER & LEADERSHIP SKILLS, EDUCATION & CAREER DEVELOPMENT, HEALTH & LIFE SKILLS, THE ARTS AND SPORTS, FITNESS & RECREATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAVID SMITH IRENE SMITH SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS DISTRIBUTED TO EVERY BOARD MEMBER FOR REVIEW AND THAT EACH MUST ACKNOWLEDGE RECEIPT OF THE FORM 990 PRIOR TO ITS ISSUANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IRS FORMS 990 ARE RELEASED BY THE IRS AND ARE AVAILABLE FOR PUBLIC VIEWING ON GUIDESTAR.COM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR 214,045 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19

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