Civic Intelligence

Empire Mock Trial Association Inc.

990 • Fiscal year 2019 • EIN 26-0150254

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

1440 G Street NWWashington, DC 20005

(917) 426-3682

Siviq Scores

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

Liabilities / Assets

65th percentile

0.10x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$69,594

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

2nd percentile

-66%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

31st percentile

-5.0%

Faster revenue growth than 31% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$53,886

Down $102,715 (-66%) from 2018

Net Assets

Down

$48,229

Down $83,675 (-63%) from 2018

Liabilities

Down

$5,657

Down $19,040 (-77%) from 2018

Revenue

Down

$878,882

Down $46,471 (-5.0%) from 2018

Expenses

Up

$970,335

Up $120,882 (+14%) from 2018

Net Income

Down

-$91,453

Down $167,353 (-220%) from 2018

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2013: $23,056Liabilities 2013: $0Net Assets 2013: $23,0562013Assets 2016: $25,910Liabilities 2016: $1,806Net Assets 2016: $24,1042016Assets 2017: $58,880Liabilities 2017: $2,876Net Assets 2017: $56,0042017Assets 2018: $156,601Liabilities 2018: $24,697Net Assets 2018: $131,9042018Assets 2019: $53,886Liabilities 2019: $5,657Net Assets 2019: $48,2292019Assets 2020: $81,275Liabilities 2020: $30,933Net Assets 2020: $50,3422020Assets 2021: $92,431Liabilities 2021: $5,753Net Assets 2021: $86,6782021Assets 2022: $153,407Liabilities 2022: $9,858Net Assets 2022: $143,5492022Assets 2023: $147,505Liabilities 2023: $109,588Net Assets 2023: $37,9172023Assets 2024: $80,771Liabilities 2024: $41,347Net Assets 2024: $39,4242024

Highlighted filing

2019

Assets$53,886
Liabilities$5,657
Net Assets$48,229

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $428,155Expenses 2013: $432,075Net Income 2013: -$3,9202013Revenue 2016: $835,925Expenses 2016: $832,810Net Income 2016: $3,1152016Revenue 2017: $894,764Expenses 2017: $862,864Net Income 2017: $31,9002017Revenue 2018: $925,353Expenses 2018: $849,453Net Income 2018: $75,9002018Revenue 2019: $878,882Expenses 2019: $970,335Net Income 2019: -$91,4532019Revenue 2020: $194,611Expenses 2020: $192,498Net Income 2020: $2,1132020Revenue 2021: $448,175Expenses 2021: $412,763Net Income 2021: $35,4122021Revenue 2022: $747,866Expenses 2022: $690,996Net Income 2022: $56,8702022Revenue 2023: $740,155Expenses 2023: $845,787Net Income 2023: -$105,6322023Revenue 2024: $789,712Expenses 2024: $788,205Net Income 2024: $1,5072024

Highlighted filing

2019

Revenue$878,882
Expenses$970,335
Net Income-$91,453
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$878,882
Mission and Program Overview

Mission

Empire Mock Trial organizes intellectually rigorous and culturally enriching mock trial programs for high school students that educate, connect, and empower them to be more compassionate and capable citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$28,437$49,824▲ $21,387
Savings and Temporary Cash Investments$128,164$4,062▼ $124,102
Total Assets$156,601$53,886▼ $102,715
Liabilities
Other Liabilities$24,697$5,657▼ $19,040
Total Liabilities$24,697$5,657▼ $19,040
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$131,904$48,229▼ $83,675
Total Net Assets Fund Balance$131,904$48,229▼ $83,675
Total Liabilities and Net Assets / Fund Balance$156,601$53,886▼ $102,715
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Justin MatarreseExecutive DirectorFT$69,594$69,594

Board Members and Trustees

NameTitle
Mitchell PiperDirector
Paul AstutoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$46,649
Program Service Revenue
$832,117
Investment Income
$116
Other Revenue
$0
All Other Contributions
$46,649
Change in Net Assets
$-91,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$884,580
Salaries, Compensation, and Employee Benefits$85,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$724,801$781$0$725,582
Current Officers, Directors, Trustees, and Key Employees$0$69,594$0$69,594
Travel$23,377$7,902$0$31,279
Information Technology$26,007$2,017$0$28,024
Office Expenses$1,000$22,895$0$23,895
Advertising$11,213$8,016$0$19,229
Other Employee Benefits$0$10,513$0$10,513
Fees for Services Accounting$0$6,100$0$6,100
Payroll Taxes$0$5,648$0$5,648
Fees for Services Other$967$4,409$0$5,376
Occupancy$0$4,679$0$4,679
Other Expenses$1,634$2,494$0$4,128
All Other Expenses$16$2,655$0$2,671
Insurance$0$1,268$0$1,268
Total Functional Expenses$798,857$171,478$0$970,335
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
American Express$3,838
Accounts Payable$1,819
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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
Filing and Contact Details

Filer

Filer Name
Empire Mock Trial Association
EIN
26-0150254
Phone
9174263682
Address
1440 G Street NW, Washington, DC 20005

Signing Officer

Name
Justin Matarrese
Title
Executive Director
Phone
9174263682
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin Matarrese
Formed
2007
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
700

Preparer

Firm
Ijaz & Associates LLC
Address
1775 Tysons Blvd 5th Floor, Tysons, VA 22102
Preparer
Ahsan Ijaz
Phone
7039729110
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The organization provided a copy of the form 990 to its governing body for review prior to filing. Any and all comments were received and reviewed by the executive director and provided to the tax preparer to record any changes.

Pt VI, Line 12C

Board members are required to review this policy during out leadership meetings, held twice per year. Additionally, the executive director, who is responsible for selecting independent contractors to render services for the organization, is also chair of the board, hence, he is present at the leadership meeting where the policy is discussed.

Pt VI, Line 19

Form 990, form 1023 and all policy and governing documents will be made available to the public upon request of the executive director.

Form 990, Part III, Line 4D

See schedule o 8848. 0. 17182.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDED A COPY OF THE FORM 990 TO ITS GOVERNING BODY FOR REVIEW PRIOR TO FILING. ANY AND ALL COMMENTS WERE RECEIVED AND REVIEWED BY THE EXECUTIVE DIRECTOR AND PROVIDED TO THE TAX PREPARER TO RECORD ANY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO REVIEW THIS POLICY DURING OUT LEADERSHIP MEETINGS, HELD TWICE PER YEAR. ADDITIONALLY, THE EXECUTIVE DIRECTOR, WHO IS RESPONSIBLE FOR SELECTING INDEPENDENT CONTRACTORS TO RENDER SERVICES FOR THE ORGANIZATION, IS ALSO CHAIR OF THE BOARD, HENCE, HE IS PRESENT AT THE LEADERSHIP MEETING WHERE THE POLICY IS DISCUSSED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, FORM 1023 AND ALL POLICY AND GOVERNING DOCUMENTS WILL BE MADE AVAILABLE TO THE PUBLIC UPON REQUEST OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE SCHEDULE O 8848. 0. 17182.
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Justin Matarrese
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum09174263682
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Empire Mock Trial Association
ReturnHeader/Filer/BusinessNameControlTxt0EMPI
ReturnHeader/Filer/EIN0260150254
ReturnHeader/Filer/PhoneNum09174263682
ReturnHeader/Filer/USAddress/AddressLine1Txt01440 G Street NW
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ijaz & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01775 Tysons Blvd 5th Floor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tysons
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VA
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ReturnHeader/PreparerPersonGrp/PhoneNum07039729110
ReturnHeader/PreparerPersonGrp/PreparationDt02020-11-11

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