Civic Intelligence

Madala

990 • Fiscal year 2016 • EIN 26-2612783

Jan 01, 2016 to Dec 31, 2016 • Filed on May 08, 2017

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

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

66th percentile

8.3%

Higher net margin than 66% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

67th percentile

$95,229

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

99th percentile

945%

Faster asset growth than 99% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

80th percentile

24%

Faster revenue growth than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$221,466

Up $200,275 (+945%) from 2015

Net Assets

Up

$220,966

Up $200,306 (+970%) from 2015

Liabilities

Down

$500

Down $31 (-5.8%) from 2015

Revenue

Up

$2,415,286

Up $473,451 (+24%) from 2015

Expenses

Up

$2,214,980

Up $266,579 (+14%) from 2015

Net Income

Up

$200,306

Up $206,872 (+3151%) from 2015

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

2016

Assets$221,466
Liabilities$500
Net Assets$220,966

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

2016

Revenue$2,415,286
Expenses$2,214,980
Net Income$200,306
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 8, 2017
Return Version
2016v3.0
Gross Receipts
$2,415,286
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$21,191$210,066▲ $188,875
Other Notes and Loans Receivable, Net-$11,400-
Total Assets$21,191$221,466▲ $200,275
Liabilities
Accounts Payable and Accrued Expenses$531$500▼ $31
Total Liabilities$531$500▼ $31
Net Assets / Fund Balance
Unrestricted Net Assets$20,660$220,966▲ $200,306
Total Net Assets Fund Balance$20,660$220,966▲ $200,306
Total Liabilities and Net Assets / Fund Balance$21,191$221,466▲ $200,275
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brian DeckerSecretaryFT$65,244$29,985$95,229

Board Members and Trustees

NameTitle
Marcia LanohaPresident
Jeanne McMainsDirector
Terrill ParkerDirector
David LanohaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,415,286
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,396
Change in Net Assets
$200,306
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,017,018
Other Expenses$102,733
Salaries, Compensation, and Employee Benefits$95,229
Total Fundraising Expense$7,708
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$2,017,018--$2,017,018
Current Officers, Directors, Trustees, and Key Employees$80,945$9,523$4,761$95,229
Travel$42,850$5,041$2,520$50,411
Fees for Services Other$5,342$670-$6,012
Office Expenses$4,213$496$248$4,957
All Other Expenses$1,648$193$97$1,938
Fees for Services Accounting-$1,086-$1,086
Other Expenses$886$104$52$1,042
Insurance$505$59$30$594
Total Functional Expenses$2,190,100$17,172$7,708$2,214,980
International Activity

International Summary

Spending
$1,717,018

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
Sub-Saharan AfricaGrant makingeduchealthevanglsm--$1,305,578
Sub-Saharan AfricaGrant makingeduchealthevanglsm--$411,440
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
No
Annual disclosure for covered persons
Yes
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
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

Officer directors etc family relationship Part VI line 2

Marcia Lanoha and David Lanoha have a family relationship.

Member election for additional members Part VI line 7A

A majority of the directors shall be designated by National Christian Charitable Foundaton, Inc. (NCF), the NCF directors. The NCF directors shall each be a person who is not a disqualified person as that term is described in Section 4946 of the Internal Revenue Code.

Form 990 governing body review Part VI line 11

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

Conflict of interest policy compliance Part VI line 12C

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

CEO executive director top management comp Part VI line 15A

The board reviews the IRS 990 forms from other similar organizations located in Colorado in order to determine the compensation of MADALAs executive director. Contemporaneous substantiation regarding the deliberation and decision is created and filed with the organizations governing documents.

Form 990 availability to public Part VI line 18

Available upon request.

Governing documents etc available to public Part VI line 19

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.

Compensation reported on A part-year basis from related organization Part VII Col D E F

Terrill ParkerTerrill Parker was paid more than $1 working 40 hours per week for the National Christian Foundation. Please see the National Christian Foundations Form 990 for an exact amount of reportable compensation from the related organization.Jeanne McMainsJeanne McMains was paid more than $1 working 40 hours per week for the National Christian Foundation. Please see the National Christian Foundations Form 990 for an exact amount of reportable compensation from the related organization.

Filing and Contact Details

Filer

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

Signing Officer

Name
Brian Decker
Title
Secretary
Phone
3039934720
Signed
2017-05-08
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
1
Employees
1
Volunteers
10

Preparer

Firm
Rich Tax and Accounting LLC
Address
4470 S Wolcott Ct, Denver, CO 80236
Preparer
Lynn M Rich
Phone
3038870473
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

The Foundation did not incur income tax expense for 2016. 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 state of activities. As of December 31, 2016, the foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Foundation did not incur income tax expense for 2016. 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 state of activities. As of December 31, 2016, the foundation had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0wire transfer
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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.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Marcia Lanoha and David Lanoha have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A majority of the directors shall be designated by National Christian Charitable Foundaton, Inc. (NCF), the NCF directors. The NCF directors shall each be a person who is not a disqualified person as that term is described in Section 4946 of the Internal Revenue Code.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organizations treasurer reviews the statements with the president. A complete package of information is given to the EA to prepare the Form 990. The organizations director assigned to review the tax return works with the EA during the entire tax return preparation process and dialogues all issues during the tax return preparation process. After the EA and the assigned director agree that the return is accurate and complete, the final draft of the Form 990 is reviewed by the the entire board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Each board member affirms annually his/her knowledge of the conflicts of interest policy and agrees to fully comply with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board reviews the IRS 990 forms from other similar organizations located in Colorado in order to determine the compensation of MADALAs executive director. Contemporaneous substantiation regarding the deliberation and decision is created and filed with the organizations governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The 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/ExplanationTxt7Terrill ParkerTerrill Parker was paid more than $1 working 40 hours per week for the National Christian Foundation. Please see the National Christian Foundations Form 990 for an exact amount of reportable compensation from the related organization.Jeanne McMainsJeanne McMains was paid more than $1 working 40 hours per week for the National Christian Foundation. Please see the National Christian Foundations Form 990 for an exact amount of reportable compensation from the related organization.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Compensation reported on a part-year basis from related organization Part VII Col D E F
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt011625 Rainwater Drive Suite 500
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IRS990/TravelGrp/TotalAmt050411
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Brian Decker
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ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MADALA
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