Civic Intelligence

Big Brothers Big Sisters of Berks County Pa

990 • Fiscal year 2016 • EIN 23-6463243

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 20, 2017

303 Windsor Street Centre ParkReading, PA 19601

(610) 373-5544

Siviq Scores

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

Liabilities / Assets

87th percentile

0.35x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

96th percentile

$67,187

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2016

Assets

$250,984

No earlier filing loaded for comparison.

Net Assets

$162,590

No earlier filing loaded for comparison.

Liabilities

$88,394

No earlier filing loaded for comparison.

Revenue

$430,505

No earlier filing loaded for comparison.

Expenses

$338,072

No earlier filing loaded for comparison.

Net Income

$92,433

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2016: $250,984Liabilities 2016: $88,394Net Assets 2016: $162,5902016Assets 2017: $382,798Liabilities 2017: $71,669Net Assets 2017: $311,1292017Assets 2018: $432,753Liabilities 2018: $63,976Net Assets 2018: $368,7772018Assets 2019: $456,361Liabilities 2019: $44,023Net Assets 2019: $412,3382019Assets 2020: $570,506Liabilities 2020: $32,781Net Assets 2020: $537,7252020Assets 2021: $555,150Liabilities 2021: $27,660Net Assets 2021: $527,4902021Assets 2022: $586,396Liabilities 2022: $20,084Net Assets 2022: $566,3122022Assets 2023: $664,551Liabilities 2023: $22,692Net Assets 2023: $641,8592023Assets 2024: $660,401Liabilities 2024: $10,847Net Assets 2024: $649,5542024

Highlighted filing

2016

Assets$250,984
Liabilities$88,394
Net Assets$162,590

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2016: $430,505Expenses 2016: $338,072Net Income 2016: $92,4332016Revenue 2017: $506,463Expenses 2017: $357,923Net Income 2017: $148,5402017Revenue 2018: $464,369Expenses 2018: $406,721Net Income 2018: $57,6482018Revenue 2019: $456,617Expenses 2019: $413,056Net Income 2019: $43,5612019Revenue 2020: $557,347Expenses 2020: $431,960Net Income 2020: $125,3872020Revenue 2021: $440,956Expenses 2021: $451,191Net Income 2021: -$10,2352021Revenue 2022: $469,220Expenses 2022: $430,398Net Income 2022: $38,8222022Revenue 2023: $543,814Expenses 2023: $468,267Net Income 2023: $75,5472023Revenue 2024: $461,155Expenses 2024: $453,460Net Income 2024: $7,6952024

Highlighted filing

2016

Revenue$430,505
Expenses$338,072
Net Income$92,433
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 20, 2017
Return Version
2016v3.0
Gross Receipts
$456,257
Mission and Program Overview

Mission

Our mission is to provide children facing adversity with strong and enduring, professionally supported 1-to-1 relationships that

The mission is to provide children facing adversity with strong and enduring, professionally supported 1-to-1 relashionships that change their lives for the better, forever. We accomplished our mission through four(4) professionally-directed mentoring programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$133,759$126,754▼ $7,005
Cash and Non-Interest-Bearing Accounts$17,310$124,230▲ $106,920
Pledges and Grants Receivable$13,725--
Total Assets$164,794$250,984▲ $86,190
Liabilities
Mortgage Notes Payable Secured by Investment Property$52,960$53,051▲ $91
Other Liabilities$36,954$34,114▼ $2,840
Accounts Payable and Accrued Expenses$4,723$1,229▼ $3,494
Total Liabilities$94,637$88,394▼ $6,243
Net Assets / Fund Balance
Unrestricted Net Assets$70,157$119,090▲ $48,933
Temporarily Rstr Net Assets-$43,500-
Total Net Assets Fund Balance$70,157$162,590▲ $92,433
Total Liabilities and Net Assets / Fund Balance$164,794$250,984▲ $86,190

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$104,543$67,898$172,441
Leasehold Improvements$21,080$38,850$59,930
Equipment$1,131$26,680$27,811
Compensation and Service Providers

Employees

NameTitleOtherTotal
Nichole MorrisseyBoard$67,187$67,187

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$318,531
Program Service Revenue
$0
Investment Income
$97
Other Revenue
$111,877
All Other Contributions
$318,531
Change in Net Assets
$92,433

Audited Revenue Reconciliation

Revenue per Audited Statements
$430,505
Total Revenue per Audited Statements
$430,505
Total Revenue per Form 990
$430,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$262,395
Other Expenses$75,677
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$137,271$11,949$0$149,220
Current Officers, Directors, Trustees, and Key Employees$62,465$5,222$0$67,687
Other Employee Benefits$21,953$1,909$0$23,862
Payroll Taxes$20,081$1,545$0$21,626
Office Expenses$13,376$2,170$0$15,546
Fees for Services Other$11,972$499$0$12,471
Depreciation Depletion$6,445$560$0$7,005
Conferences and Meetings$6,721$280$0$7,001
Occupancy$6,441$560$0$7,001
Fees for Services Accounting$1,500$2,000$0$3,500
Interest$2,918$122$0$3,040
Other Expenses$1,269$110$0$1,379
Information Technology$498$43$0$541
Advertising$393$34$0$427
Total Functional Expenses$310,227$27,845$0$338,072

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$338,072
Total Expenses per Audited Statements$338,072
Total Expenses per Form 990$338,072
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$137,629
Fundraising Direct Expenses$25,752
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BOWLS FOR KIDS' SAKE$69,674$69,674$12,258$57,416
Golf Outing Invitational$22,570$22,570$788$21,782
Total Events$137,629$137,629$25,753$111,876
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$21,000
Promissory Note- Current$10,000
Deferred Revenue$3,114
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
Filing and Contact Details

Filer

Filer Name
Big Brothers Big Sisters of Berks County PA
EIN
23-6463243
Phone
6103735544
Address
303 Windsor Street Centre Park, Reading, PA 19601

Signing Officer

Name
James J Smith
Title
Executive Director
Phone
6103735544
Signed
2017-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James J Smith
Formed
1968
Legal Domicile
Pa
Voting Board Members
16
Independent Board Members
16
Employees
8
Volunteers
233

Preparer

Firm
Callowhill Tax Preparers
Address
514 FRANKLIN STREET, READING, PA 19602
Preparer
William R Maslo CPA
Phone
6103721180
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Prior to submission of our form 990, the document is review by the finance committee for approval. The finance committee is empowered by the entire board of directors. The form 990 is subsequently shared with the entire board of directors.

Pt VI, Line 11B

Prior to submission of our form 990, the document is review by the finance committee for approval. The finance committee is empowered by the entire board of directors. The form 990 is subsequently shared with the entire board of directors.

Pt VI, Line 19

All governing documents (articles of incorporation, by-laws, etc.), our conflict of interest policy, financial statements and related public information is available to the public upon receipt of a written request.

Pt VI, Line 12C

The agency's policy is required to maintain and operate effective organizational and administrative arrangements with a view to taking all reasonable steps to identify, disclose and manage conflicts of interest.

Pt VI, Line 15A

Every compensation is submitted to the financial committee and the board for its review and approval.

Pt VI, Line 15B

Every compensation is submitted to the financial committee and the board for its review and approval.

Form 990, Part III, Line 4D

SEE 4A 0. 0. 0.

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IRS990/Desc0IN 2016 WE HAD A TOTAL OF 233 VOLUNTEERS (132 COMMUNITY-BASED AND 101 SCHOOL-BASED), WHO HELPED PROVIDE NEARLY 17,000 MENTORING PROGRAM SERVICE HOURS TO THE 244 YOUTH SERVED. . WE INCREASED THE NUMBER OF YOUTH SERVED (2016 VERSUS 2015) BY 9% LAST YEAR. THAT WAS OUR THIRD CONSECUTIVE YEAR OF THE POVERTY LINE ALTHOUGH IT SHOULD BE NOTED THAT FAMILY INCOME IS NOT A DETERMINING FACTOR FOR ACCEPTANCE INTO OUR PROGRAM (24% WERE MIDDLE INCOME AND 7% WERE UPPER INCOME). THEY COME FROM ALL ACROSS BERKS COUNTY WITH LITTLES HAILING FROM 17 OF THE 18 SCHOOL DISTRICTS IN THE COUNTY LAST YEAR (32% OF THE LITTLES WERE FROM READING).
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IRS990/PrincipalOfficerNm0JAMES J SMITH
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PROMISSORY NOTE- CURRENT
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