Civic Intelligence

Musana Community Development Organization

990 • Fiscal year 2018 • EIN 26-4198446

Jan 01, 2018 to Dec 31, 2018 • Filed on May 13, 2019

355 South Boulder RoadLafayette, CO 80026

(303) 604-3798

Siviq Scores

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

Liabilities / Assets

56th percentile

0.13x

Higher debt load relative to assets than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

41st percentile

0.06x

Higher debt load relative to revenue than 41% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

63rd percentile

8.3%

Higher net margin than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$42,650

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

88th percentile

34%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

86th percentile

44%

Faster revenue growth than 86% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$634,737

Up $161,557 (+34%) from 2017

Net Assets

Up

$551,489

Up $120,837 (+28%) from 2017

Liabilities

Up

$83,248

Up $40,720 (+96%) from 2017

Revenue

Up

$1,361,529

Up $418,167 (+44%) from 2017

Expenses

Up

$1,248,776

Up $198,263 (+19%) from 2017

Net Income

Up

$112,753

Up $219,904 (+205%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2014: $680,170Liabilities 2014: $51,654Net Assets 2014: $628,5162014Assets 2015: $742,776Liabilities 2015: $35,943Net Assets 2015: $706,8332015Assets 2016: $573,624Liabilities 2016: $36,132Net Assets 2016: $537,4922016Assets 2017: $473,180Liabilities 2017: $42,528Net Assets 2017: $430,6522017Assets 2018: $634,737Liabilities 2018: $83,248Net Assets 2018: $551,4892018Assets 2019: $570,272Liabilities 2019: $258,748Net Assets 2019: $311,5242019Assets 2020: $1,084,377Liabilities 2020: $46,830Net Assets 2020: $1,037,5472020Assets 2021: $692,599Liabilities 2021: $62,373Net Assets 2021: $630,2262021Assets 2022: $600,641Liabilities 2022: $977,561Net Assets 2022: -$376,9202022Assets 2023: $1,193,639Liabilities 2023: $177,234Net Assets 2023: $1,016,4052023Assets 2024: $1,755,351Liabilities 2024: $140,001Net Assets 2024: $1,615,3502024

Highlighted filing

2018

Assets$634,737
Liabilities$83,248
Net Assets$551,489

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $402,988Expenses 2014: $523,663Net Income 2014: -$120,6752014Revenue 2015: $824,121Expenses 2015: $745,804Net Income 2015: $78,3172015Revenue 2016: $752,273Expenses 2016: $922,460Net Income 2016: -$170,1872016Revenue 2017: $943,362Expenses 2017: $1,050,513Net Income 2017: -$107,1512017Revenue 2018: $1,361,529Expenses 2018: $1,248,776Net Income 2018: $112,7532018Revenue 2019: $1,787,666Expenses 2019: $2,027,631Net Income 2019: -$239,9652019Revenue 2020: $2,053,815Expenses 2020: $1,327,502Net Income 2020: $726,3132020Revenue 2021: $2,515,674Expenses 2021: $2,922,995Net Income 2021: -$407,3212021Revenue 2022: $2,281,054Expenses 2022: $3,288,200Net Income 2022: -$1,007,1462022Revenue 2023: $4,008,805Expenses 2023: $3,421,480Net Income 2023: $587,3252023Revenue 2024: $4,370,973Expenses 2024: $3,772,028Net Income 2024: $598,9452024

Highlighted filing

2018

Revenue$1,361,529
Expenses$1,248,776
Net Income$112,753
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 13, 2019
Return Version
2018v3.1
Gross Receipts
$1,445,330
Mission and Program Overview

Mission

Musana community development organization exists solely to support programs and capital development of the musana ngo in iganga, uganda, which is working towards self-sustainability. Mcdo provides both financial support and expertise in areas such as construction, craft skills, education, and financial reporting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$268,012$271,299▲ $3,287
Cash and Non-Interest-Bearing Accounts$69,535$139,775▲ $70,240
Accounts Receivable$98,781$114,947▲ $16,166
Investments in Publicly Traded Securities$8,038$65,184▲ $57,146
Pledges and Grants Receivable$25,000$27,500▲ $2,500
Prepaid Expenses and Deferred Charges-$11,167-
Inventories for Sale or Use$2,452$4,411▲ $1,959
Land, Buildings, and Equipment, Net$1,362$454▼ $908
Total Assets$473,180$634,737▲ $161,557
Liabilities
Grants Payable$30,652$74,298▲ $43,646
Accounts Payable and Accrued Expenses$11,876$8,950▼ $2,926
Total Liabilities$42,528$83,248▲ $40,720
Net Assets / Fund Balance
Unrestricted Net Assets$326,800$491,587▲ $164,787
Temporarily Rstr Net Assets$103,852$59,902▼ $43,950
Total Net Assets Fund Balance$430,652$551,489▲ $120,837
Total Liabilities and Net Assets / Fund Balance$473,180$634,737▲ $161,557

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$454$2,270$2,724
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Leah PaulineDirector of CommuFT$30,000$12,650$42,650
Andrea PaulineExecutive DiFT$32,000$8,004$40,004

Board Members and Trustees

NameTitle
Bob RensinkPresident
David MorrisonPresident
Jacque FrenchDirector
Jennifer CerfDirector
Marilynn AckermannDirector
Paul BrunnerDirector
Stewart PirnackDirector
Tom LadtkowDirector
Wally PetersDirector
Eugene PaulineAd Hoc-non V
Patricia PaulineAd Hoc-non V
Jodi GawfSecretary
Michael RobertsonSecretary
Bob MoserTreasurer
Don DolifkaVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,398,132
Program Service Revenue
$0
Investment Income
$263
Other Revenue
$-36,866
All Other Contributions
$822,399
Change in Net Assets
$112,753

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,361,529
Revenue Not Reported on Form 990
$10,084
Total Revenue per Audited Statements
$1,371,613
Total Revenue per Form 990
$1,361,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$850,846
Other Expenses$239,375
Salaries, Compensation, and Employee Benefits$158,555
Total Fundraising Expense$50,313
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$850,846--$850,846
Travel$109,027$437$1,145$110,609
Fees for Services Other$59,300$11,262-$70,562
Other Salaries and Wages$31,620$23,910$10,291$65,821
Current Officers, Directors, Trustees, and Key Employees$30,380$22,320$9,300$62,000
Payroll Taxes$25,397$3,838$1,499$30,734
Office Expenses$1,288$1,800$13,496$16,584
Advertising$13$2,911$9,875$12,799
Information Technology-$8,873-$8,873
Insurance-$2,082-$2,082
Conferences and Meetings-$1,504-$1,504
Depreciation Depletion-$908-$908
Other Expenses-$13$4,707$13
Total Functional Expenses$1,107,871$90,592$50,313$1,248,776

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,250,776
Expenses per Audited Statements$1,248,776
Total Expenses per Form 990$1,248,776
Expenses Not Reported on Form 990$2,000
International Activity

International Summary

Employees
2
Spending
$1,107,871

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 AfricaSupport Ngo Program--2$1,107,871
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$83,801
Fundraising Gross Income$46,818
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Christmas Appea$113,141---
Taste to Transf$465,551$25,818$60,911$-35,093
Total Events$622,551$46,818$83,801$-36,983
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Erin MoserTreasurer WifeSalaryNo$19,591
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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, Page 6, Part VI, Line 2

Patricia pauline andrea pauline past pres exec dir parent/child patricia pauline leah pauline past pres dir communic parent/child bob moser erin moser treasurer employee spousal

Form 990, Page 6, Part VI, Line 11B

The completed form 990 and required schedules were emailed to all current members of the board of directors for review and comment. All comments were addressed and questions answered prior to filing.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are considered before every vote of the board of directors and conflicted members leave the room during discussions and abstain from voting.

Form 990, Page 6, Part VI, Line 19

Governing and financial documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Musana Community Development
EIN
26-4198446
Phone
3036043798
Address
355 SOUTH BOULDER ROAD, LAFAYETTE, CO 80026

Signing Officer

Name
Bob Moser
Title
Treasurer
Phone
3036043798
Signed
2019-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Morrison
Formed
2009
Legal Domicile
Co
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
251

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Musana community development organization exists solely to support programs and capital development of the musana ngo in iganga, uganda, which is working towards self-sustainability. Mcdo provides both financial support and expertise in areas such as construction, craft skills, education, and financial reporting.

Form 990, Page 2, Part III, Line 4A

Operating - support operating activities at the ngo in uganda. Money is used to supplement program income generated by the schools, hospital, restaurant, guesthouse, and merchandise sales. 1,618 students were provided quality and affordable education at musana nursery and primary schools and musana vocational high school. Musana community health center provided affordable health services with 24,765 patient visits and an additional 13,199 community members receiving free services at outreaches, totaling to 37,964 people that received quality and compassionate care. The women's training program had 114 graduates in tailoring, knitting, and hairdressing these women are now trained with skills that will enable them to generate income, supporting themselves and their families. 225 ugandans were employed with full-time jobs and received a monthly salary.

Form 990, Page 2, Part III, Line 4B

Capital - support for capital development in iganga, uganda. In 2018 the focus was on the following: - finishing the construction of the in-patient wing of musana community health center including two operating rooms and accommodation for 50 patients. - construction of the new branch of musana nursery and primary school in bukona including the dining hall and kitchen, an additional six classrooms, and installation of street lights and the extension of power lines for improved electricity. - construction and ff & e at musana vocational high school including construction of boys and girls dormitories and stocking of computers and laboratories. - re-roofing four buildings at musana nursery and primary school in busei and purchase of a new school bus. - expansion of the guesthouse to accommodate an additional 24 people and a van to transport guests and volunteers around musana projects.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13AD HOC-NON V
IRS990/Form990PartVIISectionAGrp/TitleTxt14AD HOC-NON V
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIR OF COMMU
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IRS990/MissionDesc0MUSANA COMMUNITY DEVELOPMENT ORGANIZATION EXISTS SOLELY TO SUPPORT PROGRAMS AND CAPITAL DEVELOPMENT OF THE MUSANA NGO IN IGANGA, UGANDA, WHICH IS WORKING TOWARDS SELF-SUSTAINABILITY. MCDO PROVIDES BOTH FINANCIAL SUPPORT AND EXPERTISE IN AREAS SUCH AS CONSTRUCTION, CRAFT SKILLS, EDUCATION, AND FINANCIAL REPORTING.
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IRS990/ProgSrvcAccomActy2Grp/Desc0CAPITAL - SUPPORT FOR CAPITAL DEVELOPMENT IN IGANGA, UGANDA. IN 2018 THE FOCUS WAS ON THE FOLLOWING: - FINISHING THE CONSTRUCTION OF THE IN-PATIENT WING OF MUSANA COMMUNITY HEALTH CENTER INCLUDING TWO OPERATING ROOMS AND ACCOMMODATION FOR 50 PATIENTS. - CONSTRUCTION OF THE NEW BRANCH OF MUSANA NURSERY AND PRIMARY SCHOOL IN BUKONA INCLUDING THE DINING HALL AND KITCHEN, AN ADDITIONAL SIX CLASSROOMS, AND INSTALLATION OF STREET LIGHTS AND THE EXTENSION OF POWER LINES FOR IMPROVED ELECTRICITY. - CONSTRUCTION AND FF & E AT MUSANA VOCATIONAL HIGH SCHOOL INCLUDING CONSTRUCTION OF BOYS AND GIRLS DORMITORIES AND STOCKING OF COMPUTERS AND LABORATORIES. - RE-ROOFING FOUR BUILDINGS AT MUSANA NURSERY AND PRIMARY SCHOOL IN BUSEI AND PURCHASE OF A NEW SCHOOL BUS. - EXPANSION OF THE GUESTHOUSE TO ACCOMMODATE AN ADDITIONAL 24 PEOPLE AND A VAN TO TRANSPORT GUESTS AND VOLUNTEERS AROUND MUSANA PROJECTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0ADMINISTRATIVE SUPPORT SERVICES INCLUDING SALARIES AND TRAVEL EXPENSES FOR THE PERSONNEL LIVING IN UGANDA AND ACCOUNTING SUPPORT.
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0SUPPORT NGO PROGRAM
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
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IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0OPERATING GRANT
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt1CAPITAL GRANT
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0SUB-SAHARAN AFRICA 1,107,871 0
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1MUSANA COMMUNITY DEVELOPMENT ORGANIZATION (MCDO) CONTINUES TO SUPPORT OPERATIONS IN UGANDA, AS IT DID BEFORE THE FORMATION OF THE NGO. ALL AMOUNTS TRANSFERRED TO THE NGO ARE RESTRICTED TO USES DEFINED IN THE NGO ANNUAL BUDGET, WHICH HAS TO BE APPROVED BY THE MCDO BOARD OF DIRECTORS.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE F, PAGE 1, PART I, LINE 3

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