Civic Intelligence

Christian Counseling and Educational Foundation

990 • Fiscal year 2019 • EIN 23-1996251

Jan 01, 2019 to Dec 31, 2019 • Filed on May 19, 2020

1803 East Willow Grove AvenueGlenside, PA 19038

(215) 884-7676

Siviq Scores

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

Liabilities / Assets

67th percentile

0.23x

Higher debt load relative to assets than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

67th percentile

11%

Higher net margin than 67% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

82nd percentile

$142,964

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

81st percentile

22%

Faster asset growth than 81% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

4.0%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,263,345

Up $579,807 (+22%) from 2018

Net Assets

Up

$2,524,620

Up $504,681 (+25%) from 2018

Liabilities

Up

$738,725

Up $75,126 (+11%) from 2018

Revenue

Up

$4,163,953

Up $158,547 (+4.0%) from 2018

Expenses

Up

$3,694,109

Up $243,721 (+7.1%) from 2018

Net Income

Down

$469,844

Down $85,174 (-15%) from 2018

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 2011: $2,680,860Liabilities 2011: $1,678,815Net Assets 2011: $1,002,0452011Assets 2012: $2,714,044Liabilities 2012: $1,504,353Net Assets 2012: $1,209,6912012Assets 2013: $2,422,189Liabilities 2013: $1,254,789Net Assets 2013: $1,167,4002013Assets 2014: $2,168,175Liabilities 2014: $1,057,139Net Assets 2014: $1,111,0362014Assets 2015: $2,083,470Liabilities 2015: $932,907Net Assets 2015: $1,150,5632015Assets 2016: $2,153,587Liabilities 2016: $969,875Net Assets 2016: $1,183,7122016Assets 2017: $2,142,721Liabilities 2017: $797,315Net Assets 2017: $1,345,4062017Assets 2018: $2,683,538Liabilities 2018: $663,599Net Assets 2018: $2,019,9392018Assets 2019: $3,263,345Liabilities 2019: $738,725Net Assets 2019: $2,524,6202019Assets 2020: $4,543,274Liabilities 2020: $1,044,266Net Assets 2020: $3,499,0082020Assets 2021: $4,843,174Liabilities 2021: $628,762Net Assets 2021: $4,214,4122021Assets 2022: $4,507,697Liabilities 2022: $677,081Net Assets 2022: $3,830,6162022Assets 2023: $4,653,956Liabilities 2023: $618,096Net Assets 2023: $4,035,8602023Assets 2024: $4,549,426Liabilities 2024: $683,021Net Assets 2024: $3,866,4052024

Highlighted filing

2019

Assets$3,263,345
Liabilities$738,725
Net Assets$2,524,620

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,701,134Expenses 2011: $2,385,170Net Income 2011: $315,9642011Revenue 2012: $2,848,366Expenses 2012: $2,646,394Net Income 2012: $201,9722012Expenses 2013: $3,191,5752013Revenue 2014: $3,160,893Expenses 2014: $3,219,160Net Income 2014: -$58,2672014Revenue 2015: $3,129,466Expenses 2015: $3,083,913Net Income 2015: $45,5532015Revenue 2016: $3,295,259Expenses 2016: $3,277,669Net Income 2016: $17,5902016Revenue 2017: $3,600,295Expenses 2017: $3,436,877Net Income 2017: $163,4182017Revenue 2018: $4,005,406Expenses 2018: $3,450,388Net Income 2018: $555,0182018Revenue 2019: $4,163,953Expenses 2019: $3,694,109Net Income 2019: $469,8442019Revenue 2020: $4,810,605Expenses 2020: $3,829,264Net Income 2020: $981,3412020Revenue 2021: $5,293,331Expenses 2021: $4,570,190Net Income 2021: $723,1412021Revenue 2022: $4,807,028Expenses 2022: $5,055,316Net Income 2022: -$248,2882022Revenue 2023: $5,746,546Expenses 2023: $5,541,302Net Income 2023: $205,2442023Revenue 2024: $5,597,231Expenses 2024: $5,859,850Net Income 2024: -$262,6192024

Highlighted filing

2019

Revenue$4,163,953
Expenses$3,694,109
Net Income$469,844
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 19, 2020
Return Version
2019v5.0
Gross Receipts
$4,305,168
Mission and Program Overview

Mission

CCEF exists to Restore Christ to counseling and counseling to the church by thinking biblically about the issues of living. CCEF does this through teaching, speaking, counseling, and writing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$702,971$1,255,158▲ $552,187
Land, Buildings, and Equipment, Net$1,044,349$1,064,039▲ $19,690
Cash and Non-Interest-Bearing Accounts$467,180$434,676▼ $32,504
Investments in Publicly Traded Securities$179,969$224,524▲ $44,555
Prepaid Expenses and Deferred Charges$46,390$65,513▲ $19,123
Inventories for Sale or Use$19,752$24,169▲ $4,417
Accounts Receivable$10,123$15,741▲ $5,618
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-
Intangible Assets-$0-
Total Assets$2,683,538$3,263,345▲ $579,807
Other Assets Total$212,804$179,525▼ $33,279
Liabilities
Deferred Revenue$379,983$454,736▲ $74,753
Other Liabilities$212,804$166,413▼ $46,391
Accounts Payable and Accrued Expenses$70,812$117,576▲ $46,764
Total Liabilities$663,599$738,725▲ $75,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,898,549$2,471,868▲ $573,319
Net Assets With Donor Restrictions$121,390$52,752▼ $68,638
Total Net Assets Fund Balance$2,019,939$2,524,620▲ $504,681
Total Liabilities and Net Assets / Fund Balance$2,683,538$3,263,345▲ $579,807

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$850,254$620,152$1,470,406
Other Land Buildings$93,785$112,130$205,915
Land$120,000-$120,000
Other Assets Org$13,112--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ed WelchSenior FacultyFT$120,189$22,775$142,964
Michael R EmletSenior FacultyFT$105,411$24,644$130,055
Jayne ClarkActing EDFT$99,219$15,056$114,275
Charlotte EastlackDirector of FinanceFT$71,495$12,944$84,439
David PowlisonFormer EDFT$18,200$7,031$25,231

Board Members and Trustees

NameTitle
David BudnickChairman
Dr Rod MaysVice Chair
Susan PostFormer Trustee
Barbara AllisTrustee
David HarveyTrustee
Dr Deepak RejuTrustee
Rev Steve MidgleyTrustee
Steven EstesTrustee
Richard HorneSec & treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,260,662
Program Service Revenue
$2,601,653
Investment Income
$26,002
Other Revenue
$275,636
All Other Contributions
$1,260,662
Change in Net Assets
$469,844

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,163,953
Revenue Not Reported on Form 990
$34,837
Total Revenue per Audited Statements
$4,198,790
Total Revenue per Form 990
$4,163,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,515,218
Other Expenses$1,178,891
Total Fundraising Expense$150,041
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,336,425$111,940$61,453$1,509,818
Current Officers, Directors, Trustees, and Key Employees$234,578$208,546$41,139$484,263
Other Employee Benefits$233,440$29,161$11,976$274,577
Office Expenses$211,151$39,591$13,197$263,939
Payroll Taxes$122,147$22,903$7,634$152,684
Pension Plan Contributions$85,584$4,733$3,559$93,876
Occupancy$68,025$12,755$4,252$85,032
Depreciation Depletion$40,260$7,549$2,516$50,325
Advertising$42,252--$42,252
Travel$29,565$5,543$1,848$36,956
Insurance$29,529$5,537$1,846$36,912
Information Technology$29,060--$29,060
Fees for Services Accounting-$12,900-$12,900
Other Expenses$9,933$1,862$621$12,416
Fees for Services Other-$5,991-$5,991
Fees for Services Legal-$2,988-$2,988
Total Functional Expenses$3,072,069$471,999$150,041$3,694,109

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,694,109
Total Expenses per Audited Statements$3,694,109
Total Expenses per Form 990$3,694,109
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
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
Deferred Compensation agreement$166,413
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 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
Yes
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, Part VI, Line 11B: Form 990 Review Process

The finance director will review the tax form along with advisors from the Board of Trustees.

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

The employees will sign a compliance policy each year.

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

Compensation is approved by Board of Directors

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

Compensation is approved by Board of Directors

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

Statements are reviewed by Director of Business & Finance who will then review with the Executive Director. Statements are sent to the finance committee for approval. They are then submitted to the Board by finance committee Chair for acceptance. The statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Christian Counseling & Educational
EIN
23-1996251
Phone
2158847676
Address
1803 East Willow Grove Avenue, Glenside, PA 19038

Signing Officer

Name
Alasdair Groves
Title
Executive Director
Signed
2020-05-19
Discuss with paid preparer
Yes

Organization Details

Formed
1968
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
48
Volunteers
15

Preparer

Firm
Morey Nee Buck & Oswald LLC
Address
2571 BAGLYOS CIR STE B20, BETHLEHEM, PA 18020-8046
Preparer
William C Oswald
Phone
6108821000
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires the Organization to report information regarding its exposure to various tax positions taken. Management has performed their evaluation and believes there are no unrecognized tax positions that are required to be disclosed.The Organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for tax periods in progress. The Organizations policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Former ED
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt10Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt11Sec & treasurer
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IRS990/MissionDesc0CCEF exists to Restore Christ to counseling and counseling to the church by thinking biblically about the issues of living. CCEF does this through teaching, speaking, counseling, and writing.
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IRS990/PYInvestmentIncomeAmt010110
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IRS990/PYSalariesCompEmpBnftPaidAmt02292578
IRS990/PYTotalExpensesAmt03450388
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02517813
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04821

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.55$0.68$3.87$5.60$5.86$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.65$0.62$4.04$5.75$5.54$0.21
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.51$0.68$3.83$4.81$5.06$0.25
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.84$0.63$4.21$5.29$4.57$0.72
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.54$1.04$3.50$4.81$3.83$0.98
2019Detailed filing. Detailed filing data is available for this year.$3.26$0.74$2.52$4.16$3.69$0.47
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$0.66$2.02$4.01$3.45$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.80$1.35$3.60$3.44$0.16
2016Detailed filing. Detailed filing data is available for this year.$2.15$0.97$1.18$3.30$3.28$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.08$0.93$1.15$3.13$3.08$0.05
2014Summary only. Only limited summary data is available for this year.$2.17$1.06$1.11$3.16$3.22$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$1.25$1.17$3.19
2012Summary only. Only limited summary data is available for this year.$2.71$1.50$1.21$2.85$2.65$0.20
2011Summary only. Only limited summary data is available for this year.$2.68$1.68$1.00$2.70$2.39$0.32
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $1M-$5M nonprofits