Civic Intelligence

Mark Making

990 • Fiscal year 2015 • EIN 26-2959326

Jan 01, 2015 to Dec 31, 2015 • Filed on Aug 15, 2016

2510 N Chamberlain AveChattanooga, TN 37406

(423) 605-5257

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.01x

Higher debt load relative to assets than 63% of similar nonprofits.

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

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

78th percentile

$7,500

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

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

Asset Growth

96th percentile

296%

Faster asset growth than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-60%

Faster revenue growth than 7% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$308,226

Up $230,453 (+296%) from 2014

Net Assets

Up

$304,290

Up $228,069 (+299%) from 2014

Liabilities

Up

$3,936

Up $2,384 (+154%) from 2014

Revenue

Down

$178,892

Down $265,764 (-60%) from 2014

Expenses

Down

$201,108

Down $173,475 (-46%) from 2014

Net Income

Down

-$22,216

Down $92,289 (-132%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $6,712Liabilities 2013: $771Net Assets 2013: $5,9412013Assets 2014: $77,773Liabilities 2014: $1,552Net Assets 2014: $76,2212014Assets 2015: $308,226Liabilities 2015: $3,936Net Assets 2015: $304,2902015Assets 2016: $314,465Liabilities 2016: $1,918Net Assets 2016: $312,5472016Assets 2017: $330,977Liabilities 2017: $1,076Net Assets 2017: $329,9012017Assets 2018: $359,186Liabilities 2018: $2,260Net Assets 2018: $356,9262018Assets 2019: $332,573Liabilities 2019: $2,838Net Assets 2019: $329,7352019Assets 2020: $424,933Liabilities 2020: $0Net Assets 2020: $424,9332020Assets 2021: $515,804Liabilities 2021: $2,260Net Assets 2021: $513,5442021Assets 2022: $395,561Liabilities 2022: $2,260Net Assets 2022: $393,3012022Assets 2023: $473,568Liabilities 2023: $2,260Net Assets 2023: $471,3082023Assets 2024: $497,700Liabilities 2024: $2,260Net Assets 2024: $495,4402024

Highlighted filing

2015

Assets$308,226
Liabilities$3,936
Net Assets$304,290

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $89,226Expenses 2013: $106,774Net Income 2013: -$17,5482013Revenue 2014: $444,656Expenses 2014: $374,583Net Income 2014: $70,0732014Revenue 2015: $178,892Expenses 2015: $201,108Net Income 2015: -$22,2162015Revenue 2016: $151,788Expenses 2016: $143,242Net Income 2016: $8,5462016Revenue 2017: $122,958Expenses 2017: $106,747Net Income 2017: $16,2112017Revenue 2018: $163,909Expenses 2018: $122,027Net Income 2018: $41,8822018Revenue 2019: $205,743Expenses 2019: $230,572Net Income 2019: -$24,8292019Revenue 2020: $190,223Expenses 2020: $157,489Net Income 2020: $32,7342020Revenue 2021: $287,661Expenses 2021: $196,789Net Income 2021: $90,8722021Revenue 2022: $192,539Expenses 2022: $312,783Net Income 2022: -$120,2442022Revenue 2023: $261,948Expenses 2023: $183,939Net Income 2023: $78,0092023Revenue 2024: $231,382Expenses 2024: $208,250Net Income 2024: $23,1322024

Highlighted filing

2015

Revenue$178,892
Expenses$201,108
Net Income-$22,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Aug 15, 2016
Return Version
2015v2.1
Gross Receipts
$178,892
Mission and Program Overview

Mission

Mark Making serves and transforms communities through creative art making that empowers individuals, with a focus on the underserved.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$0$246,950▲ $246,950
Cash and Non-Interest-Bearing Accounts$77,773$61,276▼ $16,497
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$77,773$308,226▲ $230,453
Other Assets Total$0--
Liabilities
Other Liabilities$1,552$3,936▲ $2,384
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,552$3,936▲ $2,384
Net Assets / Fund Balance
Unrestricted Net Assets$76,221$304,290▲ $228,069
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$76,221$304,290▲ $228,069
Total Liabilities and Net Assets / Fund Balance$77,773$308,226▲ $230,453
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phyllis MesconExecutive DirectorFT$7,500$7,500

Board Members and Trustees

NameTitle
Carla DoninaBoard Chair
Frances McDonaldArt Director
Christa MannarinoBoard Member
Erskine Oglesby JrBoard Member
Jack McDonaldBoard Member
Joy DixonBoard Member
Morris MitchellBoard Member
Stroud WatsonBoard Member
Stuart GainesBoard Member
Karen KruisiBoard Secretary & Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$167,592
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$11,300
All Other Contributions
$157,412
Change in Net Assets
$-22,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$120,581
Other Expenses$80,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,045$104,697$0$113,742
Other Expenses$0$16,679$0$16,679
Occupancy$0$8,124$0$8,124
Office Expenses$0$7,096$0$7,096
Payroll Taxes$918$5,921$0$6,839
Fees for Services Accounting$0$5,847$0$5,847
Information Technology$0$3,800$0$3,800
All Other Expenses$0$3,273$0$3,273
Insurance$0$1,515$0$1,515
Advertising$0$984$0$984
Conferences and Meetings$0$105$0$105
Total Functional Expenses$41,344$159,764$0$201,108
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$2,636
Security deposits$1,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 A, Line 2

Frances McDonald is the daughter of Jack McDonald

Form 990, Part VI, Section B, Line 11B

all forms and back up documentation has been e-mailed to all board members for review and comment

Form 990, Part VI, Section C, Line 19

documents were provided upon request

Filing and Contact Details

Filer

Filer Name
Mark Making
EIN
26-2959326
Phone
4236055257
Address
2510 N Chamberlain Ave, Chattanooga, TN 37406

Signing Officer

Name
Phyllis Mescon
Title
Executive Director
Phone
4232663041
Signed
2016-08-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Phyllis Mescon
Formed
2009
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
10

Preparer

Firm
MHG Services
Address
283 Miller Cove Circle, Signal Mountain, TN 37377
Preparer
Mona Geer
Phone
4232801394
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

UBS Endowment set up

Raw XML AppendixShowing 400 of 676 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/Desc0East Chattanooga Painted Gardens: Mark Making initiated a public art project titled Painted Gardens. The project involved the creation of three large-scale murals, which would be produced by underserved individuals under the guidance of professional artists. Funds allocated for the East Chattanooga Painted Gardens mural paid for the supplies and professional fees associated with teaching a series of art classes in two inner-city locations: Orchard Knob Middle School and Girls Inc. of Chattanooga. Both Orchard Knob and Girls, Inc. serve economically marginalized children who do not have access to arts programming. Fifty-two children participated in creating the East Chattanooga Painted Gardens mural. Funds also helped defray costs related to the installation of the 90-foot painting. The mural is currently beautifying the urban landscape of the East Chattanooga community.
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IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
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IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt03800
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05921
IRS990/PayrollTaxesGrp/ProgramServicesAmt0918
IRS990/PayrollTaxesGrp/TotalAmt06839
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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits