Civic Intelligence

Big Brothers Big Sisters of Berks County Pa

990 • Fiscal year 2017 • EIN 23-6463243

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 01, 2018

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

71st percentile

0.19x

Higher debt load relative to assets than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.14x

Higher debt load relative to revenue than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

84th percentile

29%

Higher net margin than 84% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

90th percentile

53%

Faster asset growth than 90% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

18%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$382,798

Up $131,814 (+53%) from 2016

Net Assets

Up

$311,129

Up $148,539 (+91%) from 2016

Liabilities

Down

$71,669

Down $16,725 (-19%) from 2016

Revenue

Up

$506,463

Up $75,958 (+18%) from 2016

Expenses

Up

$357,923

Up $19,851 (+5.9%) from 2016

Net Income

Up

$148,540

Up $56,107 (+61%) from 2016

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

2017

Assets$382,798
Liabilities$71,669
Net Assets$311,129

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

2017

Revenue$506,463
Expenses$357,923
Net Income$148,540
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 1, 2018
Return Version
2017v2.2
Gross Receipts
$541,886
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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,230$258,123▲ $133,893
Land, Buildings, and Equipment, Net$126,754$124,675▼ $2,079
Total Assets$250,984$382,798▲ $131,814
Liabilities
Mortgage Notes Payable Secured by Investment Property$53,051$41,381▼ $11,670
Other Liabilities$34,114$28,459▼ $5,655
Accounts Payable and Accrued Expenses$1,229$1,829▲ $600
Total Liabilities$88,394$71,669▼ $16,725
Net Assets / Fund Balance
Unrestricted Net Assets$119,090$162,589▲ $43,499
Temporarily Rstr Net Assets$43,500$148,540▲ $105,040
Total Net Assets Fund Balance$162,590$311,129▲ $148,539
Total Liabilities and Net Assets / Fund Balance$250,984$382,798▲ $131,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$100,232$72,209$172,441
Leasehold Improvements$22,778$40,644$63,422
Equipment$1,665$27,246$28,911
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
James SmithExecutive DirectorFT$69,031$69,031

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$313,843
Program Service Revenue
$0
Investment Income
$99
Other Revenue
$192,521
All Other Contributions
$313,843
Change in Net Assets
$148,540
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$279,676
Other Expenses$78,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$142,057$19,069$0$161,126
Current Officers, Directors, Trustees, and Key Employees$61,678$6,853$0$68,531
Other Employee Benefits$28,474$2,476$0$30,950
Payroll Taxes$17,543$1,526$0$19,069
Fees for Services Accounting$12,807$3,120$0$15,927
Conferences and Meetings$9,977$868$0$10,845
Occupancy$9,653$839$0$10,492
Office Expenses$7,677$734$0$8,411
All Other Expenses$7,339$534$0$7,873
Interest$2,690$234$0$2,924
Other Expenses$1,619$141$0$1,760
Advertising$194$17$0$211
Total Functional Expenses$320,042$37,881$0$357,923
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$227,944
Fundraising Direct Expenses$35,423
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BOWLS FOR KIDS' SAKE$69,374$69,374-$69,374
Golf$22,570$22,570-$22,570
Total Events$91,944$91,944-$91,944
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$19,000
Deferred Revenue$5,000
Promissory Note- Current$3,633
Accrued Payroll$826
Accrued Payroll Taxes-
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
2018-11-01
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
202

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 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 IX, Line 24E

Unmatched program 2906. 2906. 0. 0.

Form 990, Part IX, Line 24E

Activities 855. 855. 0. 0.

Form 990, Part IX, Line 24E

Smart mentoring 31. 31. 0. 0.

Form 990, Part IX, Line 24E

TEEN 906. 906. 0. 0.

Form 990, Part IX, Line 24E

Depreciation 6670. 6136. 534. 0.

Form 990, Part IX, Line 24E

adj. -3495. -3495. 0. 0.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0IN 2017, WE HAD A TOTAL OF 202 VOLUNTEERS (90 COMMUNITY-BASED AND 112 SCHOOL-BASED), WHO HELPED PROVIDE NEARLY 15,500 MENTORING PROGRAM SERVICE HOURS TO THE 221 YOUTH SERVED (A SLIGHT DECREASE FROM THE PREVIOUS YEAR). OVER 90% OF YOUTH SERVED WERE AT, NEAR, OR BELOW THE POVERTY LEVEL ALTHOUGH IT SHOULD BE NOTED THAT FAMILY INCOME IS NOT A DETERMINING FACTOR FOR ACCEPTANCE INTO OUR PROGRAM (10% MIDDLE INCOME/0% UPPER INCOME). THEY COME FROM ALL ACROSS BERKS COUNTY WITH LITTLES HAILING FROM 17 OF THE 18 SCHOOL DISTRICTS IN THE COUNTY LAST YEAR (27% FROM READING).
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
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IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0839
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IRS990/OfficeExpensesGrp/FundraisingAmt00
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02476
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028474
IRS990/OtherEmployeeBenefitsGrp/TotalAmt030950
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAMES J SMITH
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IRS990/ReconcilationRevenueExpnssAmt0148540
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0313843
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0297506
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01454108
IRS990ScheduleA/TotalSupportAmt01454570
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0100232
IRS990ScheduleD/BuildingsGrp/DepreciationAmt072209
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0172441
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt022778
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt040644
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt063422
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PROMISSORY NOTE- CURRENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0124675
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOWLS FOR KIDS' SAKE
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt069374
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