Civic Intelligence

Esa Foundation

990 • Fiscal year 2014 • EIN 23-7099403

Jun 01, 2013 to May 31, 2014 • Filed on Dec 17, 2014

363 West Drake Road80526

(970) 223-2824

Siviq Scores

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

Liabilities / Assets

40th percentile

0.05x

Higher debt load relative to assets than 40% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.32x

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

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

Net Margin

54th percentile

4.0%

Higher net margin than 54% 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

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$4,488,975

Up $497,687 (+12%) from 2013

Net Assets

Up

$4,250,325

Up $435,037 (+11%) from 2013

Liabilities

Up

$238,650

Up $62,650 (+36%) from 2013

Revenue

$737,600

No earlier filing loaded for comparison.

Expenses

Up

$707,877

Up $80,423 (+13%) from 2013

Net Income

$29,723

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $3,180,852Liabilities 2012: $218,250Net Assets 2012: $2,962,6022012Assets 2013: $3,991,288Liabilities 2013: $176,000Net Assets 2013: $3,815,2882013Assets 2014: $4,488,975Liabilities 2014: $238,650Net Assets 2014: $4,250,3252014Assets 2015: $4,703,080Liabilities 2015: $268,632Net Assets 2015: $4,434,4482015Assets 2016: $4,478,108Liabilities 2016: $283,034Net Assets 2016: $4,195,0742016Assets 2017: $5,016,273Liabilities 2017: $240,435Net Assets 2017: $4,775,8382017Assets 2018: $5,322,941Liabilities 2018: $334,614Net Assets 2018: $4,988,3272018Assets 2025: $6,352,600Liabilities 2025: $204,966Net Assets 2025: $6,147,6342025

Highlighted filing

2014

Assets$4,488,975
Liabilities$238,650
Net Assets$4,250,325

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $655,4052012Expenses 2013: $627,4542013Revenue 2014: $737,600Expenses 2014: $707,877Net Income 2014: $29,7232014Revenue 2015: $938,984Expenses 2015: $651,950Net Income 2015: $287,0342015Revenue 2016: $662,663Expenses 2016: $655,630Net Income 2016: $7,0332016Revenue 2017: $836,277Expenses 2017: $546,545Net Income 2017: $289,7322017Revenue 2018: $478,419Expenses 2018: $620,590Net Income 2018: -$142,1712018Revenue 2025: $866,096Expenses 2025: $400,344Net Income 2025: $465,7522025

Highlighted filing

2014

Revenue$737,600
Expenses$707,877
Net Income$29,723
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Dec 17, 2014
Return Version
2013v3.0
Gross Receipts
$737,600
Mission and Program Overview

Mission

To develop philanthropic activities of volunteers, provide assistance to established programs that serve human needs, and produce new programs to improve the quality of life.

Develop educational programs

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,883,118$4,336,859▲ $453,741
Savings and Temporary Cash Investments$55,650$111,716▲ $56,066
Land, Buildings, and Equipment, Net$52,520$40,400▼ $12,120
Total Assets$3,991,288$4,488,975▲ $497,687
Liabilities
Other Liabilities$176,000$238,650▲ $62,650
Total Liabilities$176,000$238,650▲ $62,650
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,319,061$2,629,769▲ $310,708
Permanently Rstr Net Assets$871,206$915,094▲ $43,888
Unrestricted Net Assets$625,021$705,462▲ $80,441
Total Net Assets Fund Balance$3,815,288$4,250,325▲ $435,037
Total Liabilities and Net Assets / Fund Balance$3,991,288$4,488,975▲ $497,687

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$40,400$20,200$60,600
Other Securities$4,336,859--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$871,206$43,888--$915,094
2012$825,169$46,037--$871,206
2011$802,664$32,505--$825,169
2010$798,664$39,582▲ $5,679-$802,664
2009$878,210$22,797▲ $904-$798,664
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rosalee EcheleChairman
Cathy HolstedGrants/fantasy Ball Co-chairman
Jan JonesJr Past Chairman/planned Giving Director
Barbara PriceSecretary/fund Fest Chairman
Kim MandrellVice Chairman
Daphne NeilsenOverseas Director
Kendra SabolProgram Development Director
Kathy LoydScholarship Director
Pat PolkTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$602,788
Program Service Revenue
$42,332
Investment Income
$92,480
Other Revenue
$0
All Other Contributions
$580,428
Change in Net Assets
$29,723

Audited Revenue Reconciliation

Revenue per Audited Statements
$374,042
Revenue Not Reported on Financial Statements
$363,558
Revenue Not Reported on Form 990
$405,314
Other Revenue Adjustments
$363,558
Total Revenue per Audited Statements
$779,356
Total Revenue per Form 990
$737,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$602,208
Other Expenses$105,669
Total Fundraising Expense$8,377
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$363,558--$363,558
Grants to Domestic Individuals$238,650--$238,650
Other Expenses$13,032$2,594-$15,626
All Other Expenses--$8,377$8,377
Fees for Services Accounting$6,501$1,294-$7,795
Insurance$1,350$268-$1,618
Total Functional Expenses$683,352$16,148$8,377$707,877

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$707,877
Expenses Not Reported on Financial Statements$363,558
Other Expense Adjustments$363,558
Expenses per Audited Statements$344,319
Total Expenses per Audited Statements$344,319
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
62-0646012-501(c)(3)General Support$216,666
35-0868147-501(c)(3)General Support$16,835
47-0921766-501(c)(3)General Support$16,604
43-1472026-501(c)(3)General Support$6,000
23-7085010-501(c)(3)General Support$5,500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Scholarships Payable$238,650
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Individuals pay fees to be a member of this foundation related to their sorority, epsilon sigma alpha international. As members, they vote the board from their own membership, all of whom are volunteers.

Form 990, Part VI, Section A, Line 7A

The dues-paying members of the foundation have equal voting power regarding the election of the governing body, known as the board of directors, either periodically, or as vacancies arise.

Form 990, Part VI, Section B, Line 11

The form 990 is reviewed and signed by the chairman or officer. Other members of the governing body are provided with copies of the completed audit reports prior to the filing of the form 990.

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are made available to the public through the organization's website.

Filing and Contact Details

Filer

EIN
23-7099403
Phone
9702232824

Signing Officer

Name
Doug Mills
Title
Comptroller
Phone
9702232824
Signed
2014-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosalee Echele
Formed
1970
Legal Domicile
Co
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
1,500

Preparer

Preparer
Roger L Sample
Phone
9702238825
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 1B:

The foundation receives donations from various chapters of e.s.a. International, which are specifically directed to certain organizations by the donor. The foundation acts as an agent for the funds, and this activity is not reflected in the accompanying financial statements.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Turn around funds 363,558.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Turn around funds 363,558.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01028419
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0553048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0512939
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0469997
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03167191
IRS990ScheduleA/TotalSupportAmt03621816
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/AdditionsDuringYearAmt0363558
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0871206
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt043888
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0915094
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0825169
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt046037
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0871206
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0802664
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt032505
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0825169
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0798664
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt039582
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0802664
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt041261
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05679
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0878210
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt022797
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0798664
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0103247
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0904
IRS990ScheduleD/DisclosedForCharitablePrpsInd01
IRS990ScheduleD/DisclosedOrgLegCtrlInd01
IRS990ScheduleD/DistributionsDuringYearAmt0363558
IRS990ScheduleD/DonorAdvisedFundsContriAmt0363558
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0363558
IRS990ScheduleD/DonorAdvisedFundsHeldCnt015
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt00
IRS990ScheduleD/EndingBalanceAmt00
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0363558
IRS990ScheduleD/ExpensesSubtotalAmt0344319
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0405314
IRS990ScheduleD/OtherExpensesNotIncludedAmt0363558
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040400
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020200
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt060600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0238650
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SCHOLARSHIPS PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0363558
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04336859
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PUBLICLY-TRADED SECURITIES AND BONDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0405314
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0363558
IRS990ScheduleD/RevenueSubtotalAmt0374042
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION RECEIVES DONATIONS FROM VARIOUS CHAPTERS OF E.S.A. INTERNATIONAL, WHICH ARE SPECIFICALLY DIRECTED TO CERTAIN ORGANIZATIONS BY THE DONOR. THE FOUNDATION ACTS AS AN AGENT FOR THE FUNDS, AND THIS ACTIVITY IS NOT REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TURN AROUND FUNDS 363,558.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TURN AROUND FUNDS 363,558.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 1B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt040400
IRS990ScheduleD/TotalBookValueSecuritiesAmt04336859
IRS990ScheduleD/TotalExpensesPerForm990Amt0707877
IRS990ScheduleD/TotalLiabilityAmt0238650
IRS990ScheduleD/TotalRevenuePerForm990Amt0737600
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0779356
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0344319
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0238650
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0192
IRS990ScheduleI/RecipientTable/CashGrantAmt0216666
IRS990ScheduleI/RecipientTable/CashGrantAmt116835
IRS990ScheduleI/RecipientTable/CashGrantAmt216604
IRS990ScheduleI/RecipientTable/CashGrantAmt35500
IRS990ScheduleI/RecipientTable/CashGrantAmt46000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10ST JUDE CHILDREN'S RESEARCH HOSPITAL INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11JAMES WHITCOMB RILEY MEMORIAL ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12RAINBOWS UNITED CHARITABLE FOUNDATION INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13CIRCLE OF CONCERN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine14MISSOURI BAPTIST HEALTHCARE FOUNDATION
IRS990ScheduleI/RecipientTable/RecipientEIN0620646012
IRS990ScheduleI/RecipientTable/RecipientEIN1350868147
IRS990ScheduleI/RecipientTable/RecipientEIN2470921766
IRS990ScheduleI/RecipientTable/RecipientEIN3237085010
IRS990ScheduleI/RecipientTable/RecipientEIN4431472026
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10262 DANNY THOMAS PLACE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1130 S MERIDIAN ST STE 200
IRS990ScheduleI/RecipientTable/USAddress/AddressLine123223 N OLIVER STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine13112 ST LOUIS AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine143015 N BALLAS ROAD
IRS990ScheduleI/RecipientTable/USAddress/City0MEMPHIS
IRS990ScheduleI/RecipientTable/USAddress/City1INDIANAPOLIS
IRS990ScheduleI/RecipientTable/USAddress/City2WICHITA
IRS990ScheduleI/RecipientTable/USAddress/City3VALLEY PARK
IRS990ScheduleI/RecipientTable/USAddress/City4ST LOUIS
IRS990ScheduleI/RecipientTable/USAddress/State0TN
IRS990ScheduleI/RecipientTable/USAddress/State1IN
IRS990ScheduleI/RecipientTable/USAddress/State2KS
IRS990ScheduleI/RecipientTable/USAddress/State3MO
IRS990ScheduleI/RecipientTable/USAddress/State4MO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode038105
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode146204
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode267220
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode363088
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode463131
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EACH SCHOLARSHIP OR GRANT HAS ITS OWN SET OF CRITERIA WHICH INCLUDES WHAT THE MONEY FROM THAT PARTICULAR SCHOLARSHIP OR GRANT CAN BE USED FOR. ADDITIONALLY, THE ACTUAL CHECK IS WRITTEN TO BOTH THE ORGANIZATION AND THE RECIPIENT. MOST ALL ORGANIZATIONS HAVE SET CRITERIA LIMITING THE USE OF THE SCHOLARSHIP/GRANT DOLLARS AS WELL.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00

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