Civic Intelligence

Complete College America Inc.

990 • Fiscal year 2013 • EIN 26-4789471

Jan 01, 2013 to Dec 31, 2013 • Filed on May 08, 2014

429 East Vermont St46202

(317) 344-2013

Siviq Scores

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

Liabilities / Assets

49th percentile

0.11x

Higher debt load relative to assets than 49% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

43rd percentile

0.07x

Higher debt load relative to revenue than 43% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

96th percentile

$344,901

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

74th percentile

12%

Faster asset growth than 74% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$3,293,219

Up $358,750 (+12%) from 2012

Net Assets

Up

$2,940,446

Up $495,677 (+20%) from 2012

Liabilities

Down

$352,773

Down $136,927 (-28%) from 2012

Revenue

$4,721,709

No earlier filing loaded for comparison.

Expenses

Down

$4,226,032

Down $3,947,778 (-48%) from 2012

Net Income

$495,677

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $3,896,844Liabilities 2010: $203,503Net Assets 2010: $3,693,3412010Assets 2011: $3,083,172Liabilities 2011: $266,939Net Assets 2011: $2,816,2332011Assets 2012: $2,934,469Liabilities 2012: $489,700Net Assets 2012: $2,444,7692012Assets 2013: $3,293,219Liabilities 2013: $352,773Net Assets 2013: $2,940,4462013Assets 2014: $3,034,567Liabilities 2014: $327,603Net Assets 2014: $2,706,9642014Assets 2015: $3,670,544Liabilities 2015: $335,430Net Assets 2015: $3,335,1142015Assets 2016: $3,367,224Liabilities 2016: $396,870Net Assets 2016: $2,970,3542016Assets 2017: $1,951,987Liabilities 2017: $449,950Net Assets 2017: $1,502,0372017Assets 2018: $1,927,288Liabilities 2018: $665,764Net Assets 2018: $1,261,5242018Assets 2019: $2,478,236Liabilities 2019: $416,530Net Assets 2019: $2,061,7062019Assets 2020: $2,182,517Liabilities 2020: $539,510Net Assets 2020: $1,643,0072020Assets 2021: $10,589,853Liabilities 2021: $2,302,181Net Assets 2021: $8,287,6722021Assets 2022: $15,729,210Liabilities 2022: $1,054,529Net Assets 2022: $14,674,6812022Assets 2023: $16,748,034Liabilities 2023: $1,790,244Net Assets 2023: $14,957,7902023Assets 2024: $23,091,229Liabilities 2024: $1,256,838Net Assets 2024: $21,834,3912024

Highlighted filing

2013

Assets$3,293,219
Liabilities$352,773
Net Assets$2,940,446

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,474,4442010Expenses 2011: $8,477,2542011Expenses 2012: $8,173,8102012Revenue 2013: $4,721,709Expenses 2013: $4,226,032Net Income 2013: $495,6772013Revenue 2014: $4,168,416Expenses 2014: $4,401,898Net Income 2014: -$233,4822014Revenue 2015: $4,521,921Expenses 2015: $3,893,771Net Income 2015: $628,1502015Revenue 2016: $4,721,294Expenses 2016: $5,086,054Net Income 2016: -$364,7602016Revenue 2017: $3,850,112Expenses 2017: $5,318,429Net Income 2017: -$1,468,3172017Revenue 2018: $4,042,686Expenses 2018: $4,283,199Net Income 2018: -$240,5132018Revenue 2019: $3,863,214Expenses 2019: $3,063,032Net Income 2019: $800,1822019Revenue 2020: $1,960,708Expenses 2020: $2,379,407Net Income 2020: -$418,6992020Revenue 2021: $9,838,948Expenses 2021: $3,194,283Net Income 2021: $6,644,6652021Revenue 2022: $12,387,460Expenses 2022: $6,051,518Net Income 2022: $6,335,9422022Revenue 2023: $7,846,383Expenses 2023: $7,655,988Net Income 2023: $190,3952023Revenue 2024: $15,846,709Expenses 2024: $9,067,458Net Income 2024: $6,779,2512024

Highlighted filing

2013

Revenue$4,721,709
Expenses$4,226,032
Net Income$495,677
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 8, 2014
Return Version
2013v3.1
Gross Receipts
$4,721,709
Mission and Program Overview

Mission

Complete College America is a national non-profit organization working with states to significantly improve college completion and to close attainment gaps for underrepresented populations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,845,567$3,228,422▲ $382,855
Prepaid Expenses and Deferred Charges$15,819$38,094▲ $22,275
Pledges and Grants Receivable$64,125$15,000▼ $49,125
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
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,934,469$3,293,219▲ $358,750
Other Assets Total$8,958$11,703▲ $2,745
Liabilities
Accounts Payable and Accrued Expenses$489,700$352,773▼ $136,927
Other Liabilities$0$0→ $0
Total Liabilities$489,700$352,773▼ $136,927
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$1,936,119-
Unrestricted Net Assets$2,444,769$1,004,327▼ $1,440,442
Total Net Assets Fund Balance$2,444,769$2,940,446▲ $495,677
Total Liabilities and Net Assets / Fund Balance$2,934,469$3,293,219▲ $358,750

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0--
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stan JonesPresidentFT$308,032$36,869$344,901
Tom SugarSenior Vice PresidentFT$201,996$43,690$245,686
Cheryl Orr DixonSr VP, SecretaryFT$175,905$21,081$196,986
Michael BaumgartnerVice President, TreasurerFT$160,619$25,399$186,018

Board Members and Trustees

NameTitle
Phil BredesenChairman
Bruce VandalVice President
Cheryl HymanDirector
Jim GeringerDirector
John MorganDirector
Juliet V GarciaDirector
William KirwanDirector
Woody HuntDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
State Higher Education Executive OfficersConsulting Services-$153,462
Futureworks Consulting LLCTechnical Assistance-$141,525
Ksa-plus Communications INCPublic Relations Support-$140,547
Education First ConsultingTechnical Assistance-$108,445
Burning Glass InternationalData And Reports For Eight States-$107,250
Revenue and Support

Revenue Composition

Contributions and Grants
$4,609,227
Program Service Revenue
$0
Investment Income
$31,875
Other Revenue
$80,607
All Other Contributions
$4,609,227
Change in Net Assets
$495,677

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,721,709
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$4,721,709
Total Revenue per Form 990
$4,721,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,744,610
Salaries, Compensation, and Employee Benefits$1,481,422
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,193,578$0$0$1,193,578
Current Officers, Directors, Trustees, and Key Employees$864,538$109,323-$973,861
Conferences and Meetings$623,792--$623,792
Travel$596,980--$596,980
Other Salaries and Wages$294,884$76,260-$371,144
Occupancy$121,841$38,476-$160,317
Payroll Taxes$58,444$9,162-$67,606
Information Technology$62,116--$62,116
Pension Plan Contributions$35,386$9,151-$44,537
Office Expenses$44,323--$44,323
Fees for Services Accounting-$26,150-$26,150
Other Employee Benefits$22,754$1,520-$24,274
All Other Expenses$18,276$0$0$18,276
Fees for Services Legal-$12,600-$12,600
Insurance$6,478--$6,478
Total Functional Expenses$3,943,390$282,642$0$4,226,032

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,226,032
Total Expenses per Audited Statements$4,226,032
Total Expenses per Form 990$4,226,032
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
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
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
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
Yes
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, Sec A, Line 1A, Delegate broad authority to A committee

The board of directors, by resolution adopted by a majority of the directors in office, may designate and appoint an executive committee, which shall consist of two or more directors, which, to the extent provided in the resolution, shall have and exercise the authority of the board of directors in the management of the corporation; provided, however, that no such committee shall have the authority of the board of directors in reference to -amending, altering or repealing the bylaws; -electing, appointing or removing any member of any such committee or any director or officer of the corporation; amending the articles of incorporation; -adopting a plan of merger or adopting a plan of consolidation with another corporation; -authorizing the sale, lease, exchange or mortgage of all or substantially all of the property and assets of the corporation; -authorizing the voluntary dissolution of the corporation or revoking proceedings therefor; -adopting a plan for the distribution of the assets of the corporation; or amending, altering or repealing any resolution of the board of directors which by its terms provides that it shall not be amended, altered or repealed by the committee. The appointment of any such committee and the delegation of authority shall not operate to relieve the board of directors of any responsibility imposed upon it by law. The executive committee did not meet or take action in 2013.

Form 990, Part VI, Sec B, Line 11B, Review of form 990 by governing body

The form 990 is reviewed in detail by management. Then the form 990 is presented to the board and a copy of the final return is provided to every member of the governing body before it is filed with the irs.

Form 990, Part VI, Sec B, Line 12C, Conflict of interest policy

Every member of the governing body and every officer is required annually to disclose any conflicts of interest and to sign a conflict of interest questionnaire. The questionnaires are reviewed in detail by the president and by the vice president/treasurer. If any conflicts of interest are disclosed, the individual with the potential or actual conflict of interest is required to abstain from voting on matters related to the conflict.

Form 990, Part VI, Sec B, Line 15A, Process to establish compensation of top management official

The board of directors has appointed an executive compensation committee which is responsible for the review of the president's compensation. The compensation committee is made up of the independent members of the board. The committee uses comparability data and documents the deliberations and decisions in the committee minutes. The committee makes a recommendation to all independent members of the board of directors for approval. This process is done annually and was last undertaken in 2013.

Form 990, Part VI, Sec B, Line 15B, Process to establish compensation of other employees

The board of directors has appointed an executive compensation committee which is responsible for the review of the compensation the senior vice president; senior vice-president/chief of staff; and vice-president for finance and special projects/treasurer. The compensation committee is made up of the independent members of the board. The committee uses comparability data and documents the deliberations and decisions in the committee minutes. The committee makes a recommendation to all independent members of the board of directors for approval. This process is done annually and was last undertaken in 2013.

Form 990, Part VI, Sec C, Line 19, Required documents available to the public

The organization's financial statements, conflict of interest policy, and governing documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
26-4789471
Phone
3173442013

Signing Officer

Name
Michael Baumgartner
Title
Vice President/treasurer
Signed
2014-05-08
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
In
Voting Board Members
7
Independent Board Members
6
Employees
11
Volunteers
7

Preparer

Preparer
John V Woodhull
Phone
3175698989
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A, Program Service Accomplishments

Since beginning operations in 2009, cca has accomplished the following: -created an alliance of 35 states (including the district of columbia and northern mariana islands) committed to significantly improving college completion; -raised awareness within and across states to build support for a strong college completion agenda; -developed a common set of college completion metrics that inform improvement and benchmark progress; -collected common completion metrics from over 30 states and published comparative data in major national publications including time is the enemy and bridge to nowhere; -held four national convenings of alliance states to introduce them to cutting-edge, research-based policies that will improve college completion; -held five national institutes attended by over 30 alliance states to introduce state teams to strategies proven to move students with identified academic deficiencies through gateway courses within a year, implement 15 credit hours per semester policies, and implement guided pathways to success strategies at scale; -assisted 27 states in analyzing their data to identify large-scale, high impact strategies at completion academies; -assisted over 60 campuses in 5 states that attended in-state completion academies to analyze campus-level completion metrics and develop completion plans implementing high-impact strategies on their campuses; -convened national experts, analyzed existing research, identified model policy and programs and published recommendations; -provided technical assistance to many alliance states through staff visits and consultations; -assisted alliance states with development of federal workforce grant proposals to institutionalize good completion practices; and -held a national grant competition that concluded with 10 states receiving grants of $1 million each to implement high-impact, large-scale policy changes that will increase certificate and degree completion; -implemented a competitive technical assistance program to assist 20 campuses in 5 states with the implementation of guided pathways to success principles in science, technology, education, and mathematics fields; and -implemented a three-state project to scale guided pathways to success principles to a majority of public institutions serving a majority of students in those states.

Form 990, Part IX, Line 11G, Other Expenses

Consultants -- technical assistance and research - total expense: 1193578, program service expense: 1193578, management and general expenses: , fundraising expenses: ;

Financial Statement Notes

Schedule D, Part X, Line 2, FIN 48 (ASC 740) footnote

Cca is a not-for-profit corporation, as described in section 501(c)(3) of the internal revenue code (code), and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. Gaap requires cca to recognize a tax liability only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. Cca has examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. Cca is no longer subject to examination by taxing authorities for years before 2010. Cca does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Cca recognizes interest and/or penalties related to income tax matters in income tax expense. Cca did not have any amounts accrued for interest and penalties at december 31, 2013 or 2012.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SR VP, SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9VICE PRESIDENT, TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11SENIOR VICE PRESIDENT
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt080607
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IRS990/OccupancyGrp/TotalAmt0160317
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01520
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022754
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueTotalAmt00
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0294884
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09162
IRS990/PayrollTaxesGrp/ProgramServicesAmt058444
IRS990/PayrollTaxesGrp/TotalAmt067606
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09151
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IRS990/PensionPlanContributionsGrp/TotalAmt044537
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt038094
IRS990/PrincipalOfcrBusinessAddress/BusinessNameLine10STAN JONES
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYOtherRevenueAmt013330
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-371464
IRS990/PYSalariesCompEmpBnftPaidAmt01282755
IRS990/PYTotalExpensesAmt08173810
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07802346
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt07530170
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$23.1$1.26$21.8$15.8$9.07$6.78
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$1.79$15.0$7.85$7.66$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.7$1.05$14.7$12.4$6.05$6.34
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$2.30$8.29$9.84$3.19$6.64
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.54$1.64$1.96$2.38$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.42$2.06$3.86$3.06$0.80
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.67$1.26$4.04$4.28$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.45$1.50$3.85$5.32$1.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.37$0.40$2.97$4.72$5.09$0.36
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.34$3.34$4.52$3.89$0.63
2014Detailed filing. Detailed filing data is available for this year.$3.03$0.33$2.71$4.17$4.40$0.23
2013Detailed filing. Detailed filing data is available for this year.$3.29$0.35$2.94$4.72$4.23$0.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.93$0.49$2.44$8.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.08$0.27$2.82$8.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.20$3.69$2.47