Civic Intelligence

The Colonial States Athletic Conference

990 • Fiscal year 2017 • EIN 27-1913148

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 09, 2018

Neumann University One Neumann DrAston, PA 19014

(610) 358-4261

Siviq Scores

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

Liabilities / Assets

90th percentile

0.57x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

95th percentile

0.85x

Higher debt load relative to revenue than 95% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

60th percentile

8.2%

Higher net margin than 60% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

-1.1%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$370,691

Up $36,609 (+11%) from 2016

Net Assets

Up

$158,944

Up $27,722 (+21%) from 2016

Liabilities

Up

$211,747

Up $8,887 (+4.4%) from 2016

Revenue

Down

$248,591

Down $2,861 (-1.1%) from 2016

Expenses

Down

$228,158

Down $2,057 (-0.9%) from 2016

Net Income

Down

$20,433

Down $804 (-3.8%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $263,145Liabilities 2011: $160,422Net Assets 2011: $102,7232011Assets 2012: $219,947Liabilities 2012: $162,160Net Assets 2012: $57,7872012Assets 2013: $266,708Liabilities 2013: $178,344Net Assets 2013: $88,3642013Assets 2014: $292,698Liabilities 2014: $188,730Net Assets 2014: $103,9682014Assets 2015: $290,141Liabilities 2015: $180,500Net Assets 2015: $109,6412015Assets 2016: $334,082Liabilities 2016: $202,860Net Assets 2016: $131,2222016Assets 2017: $370,691Liabilities 2017: $211,747Net Assets 2017: $158,9442017Assets 2018: $352,128Liabilities 2018: $126,021Net Assets 2018: $226,1072018Assets 2019: $312,323Liabilities 2019: $162,525Net Assets 2019: $149,7982019Assets 2020: $255,236Liabilities 2020: $131,434Net Assets 2020: $123,8022020Assets 2021: $297,537Liabilities 2021: $214,712Net Assets 2021: $82,8252021Assets 2022: $218,944Liabilities 2022: $209,072Net Assets 2022: $9,8722022

Highlighted filing

2017

Assets$370,691
Liabilities$211,747
Net Assets$158,944

Operations Trend

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

$400K$200K$0-$200KExpenses 2011: $262,6152011Expenses 2012: $300,4452012Expenses 2013: $211,1962013Revenue 2014: $242,307Expenses 2014: $226,703Net Income 2014: $15,6042014Revenue 2015: $244,033Expenses 2015: $239,770Net Income 2015: $4,2632015Revenue 2016: $251,452Expenses 2016: $230,215Net Income 2016: $21,2372016Revenue 2017: $248,591Expenses 2017: $228,158Net Income 2017: $20,4332017Revenue 2018: $326,912Expenses 2018: $259,699Net Income 2018: $67,2132018Revenue 2019: $191,318Expenses 2019: $267,628Net Income 2019: -$76,3102019Revenue 2020: $227,184Expenses 2020: $253,180Net Income 2020: -$25,9962020Revenue 2021: $245,001Expenses 2021: $285,978Net Income 2021: -$40,9772021Revenue 2022: $261,401Expenses 2022: $334,354Net Income 2022: -$72,9532022

Highlighted filing

2017

Revenue$248,591
Expenses$228,158
Net Income$20,433
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 9, 2018
Return Version
2016v3.1
Gross Receipts
$248,591
Mission and Program Overview

Mission

Csacs mission is to provide a quality, broad-based athletics experience to the student-atheletes of its member institutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$182,042$182,042→ $0
Cash and Non-Interest-Bearing Accounts$146,917$179,940▲ $33,023
Prepaid Expenses and Deferred Charges-$5,360-
Land, Buildings, and Equipment, Net$2,123$3,349▲ $1,226
Accounts Receivable$3,000--
Total Assets$334,082$370,691▲ $36,609
Liabilities
Other Liabilities$175,020$175,020→ $0
Accounts Payable and Accrued Expenses$27,840$36,727▲ $8,887
Total Liabilities$202,860$211,747▲ $8,887
Net Assets / Fund Balance
Unrestricted Net Assets$125,415$155,236▲ $29,821
Temporarily Rstr Net Assets$5,807$3,708▼ $2,099
Total Net Assets Fund Balance$131,222$158,944▲ $27,722
Total Liabilities and Net Assets / Fund Balance$334,082$370,691▲ $36,609

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,349$7,097$10,446
Compensation and Service Providers

Board Members and Trustees

NameTitle
David HaneyChair
Marylou YamChairelect/t
Carmen Twillie AmbarPast Chair/s
David CoppolaBoard Member
Don TaylorBoard Member
James LytleBoard Member
Kathleen OwensBoard Member
Mary PersicoBoard Member
R Patricia FaddenBoard Member
Rosalie MirendaBoard Member
Sharon Latchaw HirschBoard Member
Todd WilliamsBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$246,382
Program Service Revenue
$0
Investment Income
$2,209
Other Revenue
$0
All Other Contributions
$71,362
Change in Net Assets
$20,433

Audited Revenue Reconciliation

Revenue per Audited Statements
$248,591
Total Revenue per Audited Statements
$248,591
Total Revenue per Form 990
$248,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$130,566
Other Expenses$97,592
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,531$50,531-$101,062
Other Employee Benefits$10,886$10,886-$21,772
Payroll Taxes$3,866$3,866-$7,732
Insurance$6,139--$6,139
Fees for Services Accounting-$4,900-$4,900
Travel$4,475--$4,475
Occupancy-$4,000-$4,000
Other Expenses$3,929--$3,929
All Other Expenses$3,397--$3,397
Depreciation Depletion-$3,225-$3,225
Conferences and Meetings$646$646-$1,292
Fees for Services Other$620--$620
Office Expenses$293$219-$512
Total Functional Expenses$149,885$78,273$0$228,158

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$228,158
Expenses per Audited Statements$227,008
Total Expenses per Audited Statements$227,008
Expenses Not Reported on Financial Statements$1,150
Other Expense Adjustments$1,150
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Membership Bonds$175,020
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization has member institutions

Form 990, Page 6, Part VI, Line 7A

New members are subject to approval by the board of directors

Form 990, Page 6, Part VI, Line 7B

YES

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

Copy of form 990 is provided to governing members at quarterly meetings

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

The conflict of interest policy is enforced per the bylaws

Form 990, Page 6, Part VI, Line 15A

Salaries are subject to review by the board of directors

Form 990, Page 6, Part VI, Line 15B

Salaries are subject to review by the board of directors

Form 990, Page 6, Part VI, Line 19

Documents available upon request

Filing and Contact Details

Filer

Filer Name
The Colonial States Athletic
EIN
27-1913148
Phone
6103584261
Address
NEUMANN UNIVERSITY ONE NEUMANN DR, ASTON, PA 19014
Doing Business As
Csac

Signing Officer

Name
David Haney
Title
Chair
Phone
6103584261
Signed
2018-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Haney
Formed
2010
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
The Weiss Group
Address
6 DICKINSON DR STE 110, CHADDS FORD, PA 19317-9689
Preparer
Thomas J Weiss CPA
Phone
6104591700
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference 1,150

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 1,150

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NEW MEMBERS ARE SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPY OF FORM 990 IS PROVIDED TO GOVERNING MEMBERS AT QUARTERLY MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY IS ENFORCED PER THE BYLAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SALARIES ARE SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SALARIES ARE SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS AVAILABLE UPON REQUEST
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IRS990/UponRequestInd0X
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IRS990/WebsiteAddressTxt0HTTP://WWW.CSACSPORTS.ORG/
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HANEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum06103584261
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-09

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