Civic Intelligence

Empart USA

990 • Fiscal year 2014 • EIN 26-1160163

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 18, 2015

15455 Gleneagle Dr No 100Colorado Springs, CO 80921

(719) 445-0881

Siviq Scores

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

Liabilities / Assets

78th percentile

0.50x

Higher debt load relative to assets than 78% of similar nonprofits.

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

Liabilities / Revenue

62nd percentile

0.20x

Higher debt load relative to revenue than 62% of similar nonprofits.

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

Net Margin

48th percentile

2.1%

Higher net margin than 48% 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

4th percentile

-27%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

30th percentile

-3.6%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$436,541

Down $160,876 (-27%) from 2013

Net Assets

Up

$216,231

Up $23,517 (+12%) from 2013

Liabilities

Down

$220,310

Down $184,393 (-46%) from 2013

Revenue

Down

$1,095,226

Down $40,417 (-3.6%) from 2013

Expenses

Down

$1,071,709

Down $5,604 (-0.5%) from 2013

Net Income

Down

$23,517

Down $34,813 (-60%) from 2013

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$0-$2.0MAssets 2011: $206,610Liabilities 2011: $111,526Net Assets 2011: $95,0842011Assets 2012: $236,727Liabilities 2012: $102,343Net Assets 2012: $134,3842012Assets 2013: $597,417Liabilities 2013: $404,703Net Assets 2013: $192,7142013Assets 2014: $436,541Liabilities 2014: $220,310Net Assets 2014: $216,2312014Assets 2015: $586,789Liabilities 2015: $291,610Net Assets 2015: $295,1792015Assets 2016: $447,776Liabilities 2016: $194,136Net Assets 2016: $253,6402016Assets 2017: $355,710Liabilities 2017: $128,378Net Assets 2017: $227,3322017Assets 2018: $1,376,282Liabilities 2018: $939,292Net Assets 2018: $436,9902018Assets 2020: $3,487,204Liabilities 2020: $2,814,815Net Assets 2020: $672,3892020Assets 2021: $5,341,123Liabilities 2021: $4,736,700Net Assets 2021: $604,4232021Assets 2022: $2,199,026Liabilities 2022: $2,579,251Net Assets 2022: -$380,2252022Assets 2024: $3,830,942Liabilities 2024: $2,588,684Net Assets 2024: $1,242,2582024

Highlighted filing

2014

Assets$436,541
Liabilities$220,310
Net Assets$216,231

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,769,9892011Expenses 2012: $432,9922012Revenue 2013: $1,135,643Expenses 2013: $1,077,313Net Income 2013: $58,3302013Revenue 2014: $1,095,226Expenses 2014: $1,071,709Net Income 2014: $23,5172014Revenue 2015: $1,479,415Expenses 2015: $1,400,467Net Income 2015: $78,9482015Revenue 2016: $1,620,030Expenses 2016: $1,661,569Net Income 2016: -$41,5392016Revenue 2017: $2,063,515Expenses 2017: $2,089,823Net Income 2017: -$26,3082017Revenue 2018: $3,405,368Expenses 2018: $3,195,710Net Income 2018: $209,6582018Revenue 2020: $4,614,317Expenses 2020: $4,395,079Net Income 2020: $219,2382020Revenue 2021: $4,059,035Expenses 2021: $4,127,001Net Income 2021: -$67,9662021Revenue 2022: $2,093,859Expenses 2022: $3,078,507Net Income 2022: -$984,6482022Revenue 2024: $2,258,919Expenses 2024: $625,207Net Income 2024: $1,633,7122024

Highlighted filing

2014

Revenue$1,095,226
Expenses$1,071,709
Net Income$23,517
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 18, 2015
Return Version
2014v5.0
Gross Receipts
$1,095,226
Mission and Program Overview

Mission

Through empowering indigenous Southeast Asian leaders, Empart works in local communities giving necessary sustainable social solutions in impoverished areas. Empart supports transformation centers, social workers, leadership seminars, festivals and conventions, schools, health education and medical work, vocational skill training, and aid and relief to those in need.

Church planting among unreached people across Southeast Asia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$597,417$434,541▼ $162,876
Land, Buildings, and Equipment, Net$0$2,000▲ $2,000
Total Assets$597,417$436,541▼ $160,876
Liabilities
Accounts Payable and Accrued Expenses$404,703$220,310▼ $184,393
Total Liabilities$404,703$220,310▼ $184,393
Net Assets / Fund Balance
Unrestricted Net Assets$192,714$216,231▲ $23,517
Total Net Assets Fund Balance$192,714$216,231▲ $23,517
Total Liabilities and Net Assets / Fund Balance$597,417$436,541▼ $160,876

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,000-$2,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jossy ChackoChairman
Brian LockhartPresident
Nanci RicksDirector
Sam VandervalkDirector
Donald PalmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,095,226
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,095,226
Change in Net Assets
$23,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$916,302
Other Expenses$101,547
Salaries, Compensation, and Employee Benefits$53,860
Total Fundraising Expense$2,321
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$916,302--$916,302
Other Salaries and Wages$36,952$9,238-$46,190
Other Expenses$43,066--$43,066
Fees for Services Accounting-$29,350-$29,350
Travel$10,029--$10,029
Office Expenses$6,995$1,999$999$9,993
Fees for Services Other$3,360$960$480$4,800
Other Employee Benefits$2,948$842$421$4,211
Payroll Taxes$2,767$692-$3,459
Information Technology$1,287$657$421$2,365
Conferences and Meetings$1,944--$1,944
Total Functional Expenses$1,025,650$43,738$2,321$1,071,709
International Activity

International Summary

Offices
0
Employees
0
Spending
$975,980

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaGrants to receipients located in the regionFacilitation of short term mission trips and programmatic support.00$916,302
South AsiaProgram Service-00$59,678
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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

Governance Explanations

Form 990, Part VI, Section B, line 11

The Form 990 was prepared by an independent CPA firm, reviewed by the management team and then provided to the board prior to being filed with the IRS.

Form 990, Part VI, Section B, line 12C

In addition to the annual review and signing of the policy, board members are required to bring any potential conflicts that arise over the course of the year to the attention of the CEO or Board Chair. If a conflict of interest is determined to exist, the board member with the conflict would recuse him/herself from any board decision-making process, and the recusal would be reflected in the meeting minutes.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and finacial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Empart USA
EIN
26-1160163
Phone
7194450881
Address
15455 Gleneagle Dr No 100, Colorado Springs, CO 80921

Signing Officer

Name
Brian Lockhart
Title
President
Phone
7194450881
Signed
2015-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Lockhart
Formed
2007
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
6

Preparer

Firm
Capin Crouse LLP
Address
2435 Research Parkway Suite 200, Colorado Springs, CO 80920
Preparer
Adam R Smith
Phone
7195286225
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2014, Empart had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Empart is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2011.

Raw XML Appendix391 raw XML fields

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/MissionDesc0Church planting amoung unreached people across Southeast Asia through evangelism, Bible training, leadership seminars, festivals and conventions, children homes, health education and medical work, vocational skill training, and aid and relief to those in need by disseminating the Gospel of Jesus Christ according to the Holy Scriptures, the Bible.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Empart USA provided resources to 15 different Transformation Centers throughout Southeast Asia. Each center trains 20-25 young men or women in a one year residential program
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Empart USA provided funding for many additional social development initiatives including caste reconciliation, providing housing and holistic programming to women at risk, operating 24 Children's Homes providing care and education for 267 orphaned or vulnerable children, job training at skills development centers and care for widows and the mentally and physically handicapped.
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the statement of activities. As of December 31, 2014, Empart had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Empart is generally no longer subject to U.S. federal and state income tax examinations by tax authorities for years before 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt10
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0916302
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt159678
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1South Asia
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Facilitation of short term mission trips and programmatic support.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Grants to receipients located in the region
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1Program Service
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0916302
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Wire
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Church planting, transformation centers, literacy programs, schools, and special projects
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0South Asia
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt0975980
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0We receive receipts acknowledging that grants have been received and were allocated according to their specified designation. In addition, we make annual trips to Southeast Asia, for in-person visits with the financial department to ensure funds are being used correctly.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1We receive reports from the Southeast Asian board and perform in person reviews of our projects and programs in Southeast Asia on an annual basis. We also undergo numerous audits in the field in accordance with rules, regulations, and guidelines of that area.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 3:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalOtherOrgCnt00
IRS990ScheduleF/TotalSpentAmt0975980
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 was prepared by an independent CPA firm, reviewed by the management team and then provided to the board prior to being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In addition to the annual review and signing of the policy, board members are required to bring any potential conflicts that arise over the course of the year to the attention of the CEO or Board Chair. If a conflict of interest is determined to exist, the board member with the conflict would recuse him/herself from any board decision-making process, and the recusal would be reflected in the meeting minutes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents, conflict of interest policy, and finacial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0597417
IRS990/TotalAssetsEOYAmt0436541
IRS990/TotalAssetsGrp/BOYAmt0597417
IRS990/TotalAssetsGrp/EOYAmt0436541
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01095226
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02321
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043738
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01025650
IRS990/TotalFunctionalExpensesGrp/TotalAmt01071709
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0404703
IRS990/TotalLiabilitiesEOYAmt0220310
IRS990/TotalLiabilitiesGrp/BOYAmt0404703
IRS990/TotalLiabilitiesGrp/EOYAmt0220310
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0192714
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0216231
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt099489
IRS990/TotalOtherProgSrvcGrantAmt088881
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt01025650
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01095226
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0597417
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0436541
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt010029
IRS990/TravelGrp/TotalAmt010029
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0192714
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0216231
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015455 Gleneagle Dr No 100
IRS990/USAddress/CityNm0Colorado Springs
IRS990/USAddress/StateAbbreviationCd0CO
IRS990/USAddress/ZIPCd080921
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.empartusa.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Lockhart
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07194450881
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Empart USA
ReturnHeader/Filer/BusinessNameControlTxt0EMPA
ReturnHeader/Filer/EIN0261160163
ReturnHeader/Filer/PhoneNum07194450881
ReturnHeader/Filer/USAddress/AddressLine1Txt015455 Gleneagle Dr No 100
ReturnHeader/Filer/USAddress/CityNm0Colorado Springs
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CO
ReturnHeader/Filer/USAddress/ZIPCd080921
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0363990892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Capin Crouse LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02435 Research Parkway Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Colorado Springs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080920
ReturnHeader/PreparerPersonGrp/PhoneNum07195286225
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Adam R Smith
ReturnHeader/ReturnTs02015-09-18T15:51:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$2.59$1.24$2.26$0.63$1.63
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$2.58$0.38$2.09$3.08$0.98
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.34$4.74$0.60$4.06$4.13$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$2.81$0.67$4.61$4.40$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.94$0.44$3.41$3.20$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.13$0.23$2.06$2.09$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.19$0.25$1.62$1.66$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.29$0.30$1.48$1.40$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.44$0.22$0.22$1.10$1.07$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.60$0.40$0.19$1.14$1.08$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.10$0.13$0.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.11$0.10$1.77