Civic Intelligence

Madala

990 • Fiscal year 2015 • EIN 26-2612783

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 19, 2016

10109 S Shadow Hill DriveLone Tree, CO 80124

(303) 993-4720

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.03x

Higher debt load relative to assets than 32% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

14th percentile

0.00x

Higher debt load relative to revenue than 14% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

5th percentile

-24%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

52nd percentile

4.0%

Faster revenue growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$21,191

Down $6,581 (-24%) from 2014

Net Assets

Down

$20,660

Down $6,566 (-24%) from 2014

Liabilities

Down

$531

Down $15 (-2.7%) from 2014

Revenue

Up

$1,941,835

Up $74,904 (+4.0%) from 2014

Expenses

Up

$1,948,401

Up $86,927 (+4.7%) from 2014

Net Income

Down

-$6,566

Down $12,023 (-220%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $5,883Liabilities 2010: $2,173Net Assets 2010: $3,7102010Assets 2011: $10,611Liabilities 2011: $1,595Net Assets 2011: $9,0162011Assets 2013: $22,171Liabilities 2013: $1,902Net Assets 2013: $20,2692013Assets 2014: $27,772Liabilities 2014: $546Net Assets 2014: $27,2262014Assets 2015: $21,191Liabilities 2015: $531Net Assets 2015: $20,6602015Assets 2016: $221,466Liabilities 2016: $500Net Assets 2016: $220,9662016Assets 2017: $65,557Liabilities 2017: $917Net Assets 2017: $64,6402017Assets 2018: $182,741Liabilities 2018: $786Net Assets 2018: $181,9552018Assets 2019: $158,397Liabilities 2019: $1,205Net Assets 2019: $157,1922019Assets 2020: $140,862Liabilities 2020: $1,235Net Assets 2020: $139,6272020Assets 2021: $181,351Liabilities 2021: $6,398Net Assets 2021: $174,9532021

Highlighted filing

2015

Assets$21,191
Liabilities$531
Net Assets$20,660

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $757,8532010Expenses 2011: $965,8692011Revenue 2013: $1,603,938Expenses 2013: $1,590,035Net Income 2013: $13,9032013Revenue 2014: $1,866,931Expenses 2014: $1,861,474Net Income 2014: $5,4572014Revenue 2015: $1,941,835Expenses 2015: $1,948,401Net Income 2015: -$6,5662015Revenue 2016: $2,415,286Expenses 2016: $2,214,980Net Income 2016: $200,3062016Revenue 2017: $2,607,725Expenses 2017: $2,764,051Net Income 2017: -$156,3262017Revenue 2018: $2,051,425Expenses 2018: $1,934,110Net Income 2018: $117,3152018Revenue 2019: $2,245,905Expenses 2019: $2,270,346Net Income 2019: -$24,4412019Revenue 2020: $2,408,045Expenses 2020: $2,425,610Net Income 2020: -$17,5652020Revenue 2021: $2,440,000Expenses 2021: $2,404,674Net Income 2021: $35,3262021

Highlighted filing

2015

Revenue$1,941,835
Expenses$1,948,401
Net Income-$6,566
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 19, 2016
Return Version
2015v2.0
Gross Receipts
$1,941,835
Mission and Program Overview

Mission

Enable the National Christian Foundation to strengthen the Christian Church and ministries in West Africa.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,772$21,191▼ $6,581
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$27,772$21,191▼ $6,581
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$546$531▼ $15
Total Liabilities$546$531▼ $15
Net Assets / Fund Balance
Unrestricted Net Assets$19,546$20,660▲ $1,114
Temporarily Rstr Net Assets$7,680--
Total Net Assets Fund Balance$27,226$20,660▼ $6,566
Total Liabilities and Net Assets / Fund Balance$27,772$21,191▼ $6,581
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian DeckerSecretaryFT$65,002$27,063$92,065

Board Members and Trustees

NameTitle
Marcia LanohaPresident
Jeanne McMainsDirector
Terrill ParkerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,941,835
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$50,615
Change in Net Assets
$-6,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,739,159
Other Expenses$117,177
Salaries, Compensation, and Employee Benefits$92,065
Total Fundraising Expense$10,460
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,739,159--$1,739,159
Travel$78,789$9,269$4,635$92,693
Current Officers, Directors, Trustees, and Key Employees$78,255$9,207$4,603$92,065
All Other Expenses$3,945$464$230$4,639
Fees for Services Other$3,364$396$197$3,957
Fees for Services Legal$3,267$384$192$3,843
Other Expenses$1,832$215$108$2,155
Fees for Services Accounting$1,098$129$65$1,292
Insurance$357$42$21$420
Total Functional Expenses$1,917,018$20,923$10,460$1,948,401
International Activity

International Summary

Spending
$1,739,159

International Compliance

Foreign grant records maintained
Yes
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
Niger - West Africagrantmakingeducation, health, evangelism00$1,201,758
Burkina Faso - West Africagrantmakingeducation, health, evangelism00$337,340
Other - Domesticgrantmakingeducation, health, evangelism00$200,061
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The organization's treasurer reviews the statements with the president. A complete package of information is given to the CPA to prepare the Form 990. The organization's director assigned to review the tax return works with the CPA during the entire tax return preparation process and dialogues all issues during the tax return preparation process. After the CPA and the assigned director agree that the return is accurate and complete, the final draft of the Form 990 is reviewed by the entire board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each board member affirms annually his/her knowledge of the conflicts of interest policy and agrees to fully comply with the policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board reviews the IRS 990 forms from other similar orgainzations located in Colorado in order to determine the compensation of MADALA's executive director. Comptemporaneous substantiation regarding the deliberation and decision is created and filed with the organization's governing documents.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board reviews the IRS 990 forms from other similar orgainzations located in Colorado in order to determine the compensation of MADALA's executive director. Comptemporaneous substantiation regarding the deliberation and decision is created and filed with the organization's governing documents.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Available upon request.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes public its contact information and upon request, it will, within two business days, provide a copy of its governing and financial statements.

Filing and Contact Details

Filer

Filer Name
Madala
EIN
26-2612783
Phone
3039934720
Address
10109 S Shadow Hill Drive, Lone Tree, CO 80124

Signing Officer

Name
Brian Decker
Title
Secretary
Signed
2016-07-19
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
3
Independent Board Members
1
Employees
1

Preparer

Firm
Clergy Advantage
Address
2093 E 11th Street Ste 200, Loveland, CO 80537
Preparer
Chuck Trimble CPA
Phone
9706675819
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Foundation did not incur income tax expense for 2015. 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 penalites, if any, are included in expenses in the state of activities. As of December 31, 2015, the foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.

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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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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0National Christian Foundation
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Foundation did not incur income tax expense for 2015. 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 penalites, if any, are included in expenses in the state of activities. As of December 31, 2015, the foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt11201758
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt2200061
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Burkina Faso - West Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1Niger - West Africa
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2Other - Domestic
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0education, health, evangelism
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1education, health, evangelism
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2education, health, evangelism
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0grantmaking
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0MADALA requires periodic reporting from the grant recipients to confirm how the funds were spent and the effectiveness of the project. MADALA requires that a grant agreement be signed by each recipient for each grant given. Furthermore, the executive director and president carry out regular field investigations in West Africa in order to observe the projects and meet with those managing projects. MADALA performs searches with the Specially Designated Nationals list in order to ensure that funds are not given toward terrorists or terrorist activities.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization's treasurer reviews the statements with the president. A complete package of information is given to the CPA to prepare the Form 990. The organization's director assigned to review the tax return works with the CPA during the entire tax return preparation process and dialogues all issues during the tax return preparation process. After the CPA and the assigned director agree that the return is accurate and complete, the final draft of the Form 990 is reviewed by the entire board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each board member affirms annually his/her knowledge of the conflicts of interest policy and agrees to fully comply with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board reviews the IRS 990 forms from other similar orgainzations located in Colorado in order to determine the compensation of MADALA's executive director. Comptemporaneous substantiation regarding the deliberation and decision is created and filed with the organization's governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board reviews the IRS 990 forms from other similar orgainzations located in Colorado in order to determine the compensation of MADALA's executive director. Comptemporaneous substantiation regarding the deliberation and decision is created and filed with the organization's governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes public its contact information and upon request, it will, within two business days, provide a copy of its governing and financial statements.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0National Christian Foundation
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Christian ministry grant making
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Section 170(b)(1)(A)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011625 Rainwater Drive Suite 500
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