Civic Intelligence

Student Organizing Inc.

990 • Fiscal year 2015 • EIN 26-2486476

Jul 01, 2014 to Jun 30, 2015 • Filed on May 16, 2016

294 Washington Street No 500Boston, MA 02108

(617) 292-4805

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.72x

Higher debt load relative to assets than 92% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

0.98x

Higher debt load relative to revenue than 95% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

15th percentile

-22%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

79th percentile

$9,792

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

76th percentile

28%

Faster asset growth than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2015

Revenue Growth

80th percentile

32%

Faster revenue growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2015

Assets

Up

$394,202

Up $154,563 (+64%) from 2013

Net Assets

Up

$109,817

Up $53,830 (+96%) from 2013

Liabilities

Up

$284,385

Up $100,733 (+55%) from 2013

Revenue

Up

$290,480

Up $122,893 (+73%) from 2013

Expenses

Up

$354,139

Up $143,341 (+68%) from 2013

Net Income

Down

-$63,659

Down $20,448 (-47%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2013: $239,639Liabilities 2013: $183,652Net Assets 2013: $55,9872013Assets 2015: $394,202Liabilities 2015: $284,385Net Assets 2015: $109,8172015Assets 2016: $567,773Liabilities 2016: $174,901Net Assets 2016: $392,8722016Assets 2020: $613,458Liabilities 2020: $620,733Net Assets 2020: -$7,2752020Assets 2021: $1,195,626Liabilities 2021: $1,143,421Net Assets 2021: $52,2052021Assets 2022: $1,198,470Liabilities 2022: $1,209,025Net Assets 2022: -$10,5552022Assets 2023: $1,982,879Liabilities 2023: $1,405,792Net Assets 2023: $577,0872023Assets 2024: $1,712,368Liabilities 2024: $1,291,187Net Assets 2024: $421,1812024

Highlighted filing

2015

Assets$394,202
Liabilities$284,385
Net Assets$109,817

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $167,587Expenses 2013: $210,798Net Income 2013: -$43,2112013Revenue 2015: $290,480Expenses 2015: $354,139Net Income 2015: -$63,6592015Revenue 2016: $558,199Expenses 2016: $275,144Net Income 2016: $283,0552016Revenue 2020: $261,433Expenses 2020: $563,129Net Income 2020: -$301,6962020Revenue 2021: $1,209,326Expenses 2021: $1,149,846Net Income 2021: $59,4802021Revenue 2022: $520,944Expenses 2022: $583,704Net Income 2022: -$62,7602022Revenue 2023: $1,218,639Expenses 2023: $863,847Net Income 2023: $354,7922023Revenue 2024: $756,655Expenses 2024: $912,561Net Income 2024: -$155,9062024

Highlighted filing

2015

Revenue$290,480
Expenses$354,139
Net Income-$63,659
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 16, 2016
Return Version
2014v6.0
Gross Receipts
$290,480
Mission and Program Overview

Mission

To promote the civic engagement of college and university students around environmental issues, consumer protection, college affordability, student debt, cost of textbooks, and hunger and homelessness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$354,301$255,873▼ $98,428
Savings and Temporary Cash Investments$100,071$100,171▲ $100
Accounts Receivable$34,005$37,523▲ $3,518
Prepaid Expenses and Deferred Charges$659$635▼ $24
Land, Buildings, and Equipment, Net$0--
Total Assets$489,036$394,202▼ $94,834
Liabilities
Accounts Payable and Accrued Expenses$315,560$284,385▼ $31,175
Total Liabilities$315,560$284,385▼ $31,175
Net Assets / Fund Balance
Temporarily Rstr Net Assets$140,000$100,000▼ $40,000
Unrestricted Net Assets$33,476$9,817▼ $23,659
Total Net Assets Fund Balance$173,476$109,817▼ $63,659
Total Liabilities and Net Assets / Fund Balance$489,036$394,202▼ $94,834

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$140,000$200,000-$240,000$100,000
2013$0$210,000-$70,000$140,000
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Andre DelattrePresident/director$8,977$815$9,792

Board Members and Trustees

NameTitle
Christine LindstromClerk/director
Dave RosenfeldDirector
Megan FitzgeraldTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$271,550
Program Service Revenue
$18,830
Investment Income
$100
Other Revenue
$0
All Other Contributions
$271,550
Change in Net Assets
$-63,659
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$267,069
Salaries, Compensation, and Employee Benefits$87,070
Total Fundraising Expense$21,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$174,200$1,909$12,430$188,539
Other Salaries and Wages$45,916$1,978$4,183$52,077
Travel$17,395$432$914$18,741
Current Officers, Directors, Trustees, and Key Employees$12,801$551$1,166$14,518
Occupancy$11,656$502$1,062$13,220
Other Expenses$12,905--$12,905
Fees for Services Accounting-$12,180-$12,180
Other Employee Benefits$9,007$388$821$10,216
Conferences and Meetings$8,544--$8,544
Payroll Taxes$5,971$257$544$6,772
Office Expenses$4,438$1,803$242$6,483
Information Technology$6,295$52$110$6,457
Pension Plan Contributions$3,075$132$280$3,487
Total Functional Expenses$312,203$20,184$21,752$354,139
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
No
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
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 A, Line 8B

The organization does not have committees with the authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11

The form 990 is prepared by an outside accounting firm and reviewed by staff prior to its filing. The board receives a copy of the 990 to review and raise any issues with the organization's staff and accountants.

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

To monitor and enforce compliance with the conflict of interest policy, the organization requires all officers, directors and individuals with substantial influence over the organization to complete an annual statement disclosing to the board any business, contractual or financial relationships the person has with other corporations. In addition, said persons have an ongoing obligation to disclose to the board any financial interest, direct or indirect, that the person would gain from any particular transaction, contract, or policy under consideration by the organization. The board must assess potential conflicts on a case-by-case basis, conflicted persons must abstain from the deliberation of the transaction, and corporate records be maintained.

Form 990, Part VI, Section B, Line 15A

The independent compensation committee will establish acceptable compensation packages after reviewing at least one of the following: 1) information about compensation paid by similarly situated tax-exempt organizations for similar services; 2) current compensation surveys compiled by independent firms;3) actual written offers from similarly situated organizations. The compensation committee maintains contemporaneous written documentation of the decision making process.

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Student Organizing Inc
EIN
26-2486476
Phone
6172924805
Address
294 WASHINGTON STREET NO 500, BOSTON, MA 02108

Signing Officer

Name
Christine Lindstrom
Title
Clerk/director
Phone
6172924805
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andre Delattre
Formed
2008
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
3
Employees
9
Volunteers
0

Preparer

Firm
Edelstein and Company Llp
Address
160 FEDERAL STREET 9TH FLOOR, BOSTON, MA 02110
Preparer
Alfonso Perillo
Phone
6172276161
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consultants: program service expenses 174,200. Management and general expenses 1,909. Fundraising expenses 12,430. Total expenses 188,539.

Financial Statement Notes

PART V, LINE 4:

Temporarily restricted net assets consisted of funds to be used to reduce the cost of college textbooks.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND REVIEWED BY STAFF PRIOR TO ITS FILING. THE BOARD RECEIVES A COPY OF THE 990 TO REVIEW AND RAISE ANY ISSUES WITH THE ORGANIZATION'S STAFF AND ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY, THE ORGANIZATION REQUIRES ALL OFFICERS, DIRECTORS AND INDIVIDUALS WITH SUBSTANTIAL INFLUENCE OVER THE ORGANIZATION TO COMPLETE AN ANNUAL STATEMENT DISCLOSING TO THE BOARD ANY BUSINESS, CONTRACTUAL OR FINANCIAL RELATIONSHIPS THE PERSON HAS WITH OTHER CORPORATIONS. IN ADDITION, SAID PERSONS HAVE AN ONGOING OBLIGATION TO DISCLOSE TO THE BOARD ANY FINANCIAL INTEREST, DIRECT OR INDIRECT, THAT THE PERSON WOULD GAIN FROM ANY PARTICULAR TRANSACTION, CONTRACT, OR POLICY UNDER CONSIDERATION BY THE ORGANIZATION. THE BOARD MUST ASSESS POTENTIAL CONFLICTS ON A CASE-BY-CASE BASIS, CONFLICTED PERSONS MUST ABSTAIN FROM THE DELIBERATION OF THE TRANSACTION, AND CORPORATE RECORDS BE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE INDEPENDENT COMPENSATION COMMITTEE WILL ESTABLISH ACCEPTABLE COMPENSATION PACKAGES AFTER REVIEWING AT LEAST ONE OF THE FOLLOWING: 1) INFORMATION ABOUT COMPENSATION PAID BY SIMILARLY SITUATED TAX-EXEMPT ORGANIZATIONS FOR SIMILAR SERVICES; 2) CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS;3) ACTUAL WRITTEN OFFERS FROM SIMILARLY SITUATED ORGANIZATIONS. THE COMPENSATION COMMITTEE MAINTAINS CONTEMPORANEOUS WRITTEN DOCUMENTATION OF THE DECISION MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONSULTANTS: PROGRAM SERVICE EXPENSES 174,200. MANAGEMENT AND GENERAL EXPENSES 1,909. FUNDRAISING EXPENSES 12,430. TOTAL EXPENSES 188,539.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/StatesWhereCopyOfReturnIsFldCd1OR
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0140000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0100000
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0489036
IRS990/TotalAssetsEOYAmt0394202
IRS990/TotalAssetsGrp/BOYAmt0489036
IRS990/TotalAssetsGrp/EOYAmt0394202
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0271550
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021752
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020184
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0312203
IRS990/TotalFunctionalExpensesGrp/TotalAmt0354139
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0315560
IRS990/TotalLiabilitiesEOYAmt0284385
IRS990/TotalLiabilitiesGrp/BOYAmt0315560
IRS990/TotalLiabilitiesGrp/EOYAmt0284385
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0173476
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0109817
IRS990/TotalOtherCompensationAmt0815
IRS990/TotalProgramServiceExpensesAmt0312203
IRS990/TotalProgramServiceRevenueAmt018830
IRS990/TotalReportableCompFromOrgAmt08977
IRS990/TotalRevenueGrp/ExclusionAmt0100
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018830
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0290480
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0489036
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0394202
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0914
IRS990/TravelGrp/ManagementAndGeneralAmt0432
IRS990/TravelGrp/ProgramServicesAmt017395
IRS990/TravelGrp/TotalAmt018741
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt033476
IRS990/UnrestrictedNetAssetsGrp/EOYAmt09817
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0294 WASHINGTON STREET NO 500
IRS990/USAddress/CityNm0BOSTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002108
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINE LINDSTROM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CLERK/DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06172924805
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STUDENT ORGANIZING INC
ReturnHeader/Filer/BusinessNameControlTxt0STUD
ReturnHeader/Filer/EIN0262486476
ReturnHeader/Filer/PhoneNum06172924805
ReturnHeader/Filer/USAddress/AddressLine1Txt0294 WASHINGTON STREET NO 500
ReturnHeader/Filer/USAddress/CityNm0BOSTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002108
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042442519
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EDELSTEIN AND COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0160 FEDERAL STREET 9TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002110
ReturnHeader/PreparerPersonGrp/PhoneNum06172276161
ReturnHeader/PreparerPersonGrp/PreparationDt02016-05-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALFONSO PERILLO
ReturnHeader/ReturnTs02016-05-16T11:23:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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