Civic Intelligence

Common Ground Healing Arts Inc.

990 • Fiscal year 2014 • EIN 27-2111863

Jan 01, 2014 to Dec 31, 2014 • Filed on May 13, 2015

233 4th Street NWCharlottesville, VA 22903

(434) 218-7677

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.05x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.03x

Higher debt load relative to revenue than 70% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

33rd percentile

-3.0%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$23,077

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

28th percentile

-10%

Faster asset growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

16th percentile

-30%

Faster revenue growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$149,090

Down $16,631 (-10%) from 2013

Net Assets

Down

$141,099

Down $15,054 (-9.6%) from 2013

Liabilities

Down

$7,991

Down $1,577 (-16%) from 2013

Revenue

Down

$304,556

Down $130,767 (-30%) from 2013

Expenses

Down

$313,827

Down $61,659 (-16%) from 2013

Net Income

Down

-$9,271

Down $69,108 (-115%) from 2013

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $110,795Liabilities 2012: $14,479Net Assets 2012: $96,3162012Assets 2013: $165,721Liabilities 2013: $9,568Net Assets 2013: $156,1532013Assets 2014: $149,090Liabilities 2014: $7,991Net Assets 2014: $141,0992014Assets 2015: $124,027Liabilities 2015: $21,715Net Assets 2015: $102,3122015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $129,709Liabilities 2017: $63,325Net Assets 2017: $66,3842017Assets 2018: $80,592Liabilities 2018: $40,610Net Assets 2018: $39,9822018Assets 2019: $87,653Liabilities 2019: $50,141Net Assets 2019: $37,5122019Assets 2020: $120,742Liabilities 2020: $4,394Net Assets 2020: $116,3482020Assets 2021: $102,165Liabilities 2021: $6,473Net Assets 2021: $95,6922021Assets 2022: $42,874Liabilities 2022: $19,665Net Assets 2022: $23,2092022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $12,436Liabilities 2024: $0Net Assets 2024: $12,4362024

Highlighted filing

2014

Assets$149,090
Liabilities$7,991
Net Assets$141,099

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $125,3242012Revenue 2013: $435,323Expenses 2013: $375,486Net Income 2013: $59,8372013Revenue 2014: $304,556Expenses 2014: $313,827Net Income 2014: -$9,2712014Revenue 2015: $300,221Expenses 2015: $334,106Net Income 2015: -$33,8852015Revenue 2016: $356,129Expenses 2016: $334,029Net Income 2016: $22,1002016Revenue 2017: $322,468Expenses 2017: $371,473Net Income 2017: -$49,0052017Revenue 2018: $340,035Expenses 2018: $366,904Net Income 2018: -$26,8692018Revenue 2019: $325,452Expenses 2019: $327,929Net Income 2019: -$2,4772019Revenue 2020: $228,460Expenses 2020: $149,624Net Income 2020: $78,8362020Revenue 2021: $111,060Expenses 2021: $107,147Net Income 2021: $3,9132021Revenue 2022: $176,225Expenses 2022: $228,305Net Income 2022: -$52,0802022Revenue 2023: $171,879Expenses 2023: $98,413Net Income 2023: $73,4662023Revenue 2024: $102,232Expenses 2024: $89,796Net Income 2024: $12,4362024

Highlighted filing

2014

Revenue$304,556
Expenses$313,827
Net Income-$9,271
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 13, 2015
Return Version
2014v5.0
Gross Receipts
$305,417
Mission and Program Overview

Mission

The mission of Common Ground is to improve wellness throughout our community by expanding opportunities for affordable and accessible complementary health practices at community-based locations. Our focus is on evidence-based practices such as yoga, meditation, acupuncture, and massage, A portion of every dollar generated from paid programming supports our extensive outreach services in the community.

To engage the community in healthy living. Our practitioners teach and inspire you to take chargeof your health through proven practices such as yoga, acupuncture, and massage. Our services are offered on a sliding scale basis, making the center accesible to all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$156,153$141,099▼ $15,054
Cash and Non-Interest-Bearing Accounts$136,144$126,772▼ $9,372
Land, Buildings, and Equipment, Net$29,537$21,763▼ $7,774
Accounts Receivable$40$555▲ $515
Total Assets$165,721$149,090▼ $16,631
Liabilities
Accounts Payable and Accrued Expenses$7,260$7,991▲ $731
Other Liabilities$2,308--
Total Liabilities$9,568$7,991▼ $1,577
Net Assets / Fund Balance
Total Net Assets Fund Balance$156,153$141,099▼ $15,054
Total Liabilities and Net Assets / Fund Balance$165,721$149,090▼ $16,631

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,731$11,391-
Leasehold Improvements$18,032$23,987-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Elliott BrownExecutive Director (7/7-12/31)FT$23,077$23,077
Maggie GuggenheimerExecutive Director (1/1-4/13)PT$6,442$6,442

Board Members and Trustees

NameTitle
Kate ZuckermanDirector and Board Chair
Elisa a FerranteDirector and Vice-chair
Amy Roberson SpenceDirector
Chiara CanziDirector
Drew StevensonDirector
Ken HorneDirector
Ld PerryDirector
Pamela KulbokDirector and Secretary
Max DistefanoDirector and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$176,788
Program Service Revenue
$128,629
Investment Income
$0
Other Revenue
$-861
All Other Contributions
$163,725
Change in Net Assets
$-9,271
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,717
Salaries, Compensation, and Employee Benefits$110,110
Total Fundraising Expense$13,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$147,097$14,635$4,880$166,612
Other Salaries and Wages$56,781$13,448$4,483$74,712
Current Officers, Directors, Trustees, and Key Employees$17,648$4,180$1,393$23,221
Office Expenses$7,217$1,710$569$9,496
Advertising$7,079$1,676$559$9,314
Payroll Taxes$7,007$1,659$553$9,219
Fees for Services Accounting$4,315$1,022$341$5,678
Depreciation Depletion$2,057$1,093$66$3,216
Other Expenses$3,176$0$0$3,176
Other Employee Benefits$2,248$532$178$2,958
Travel$205$48$16$269
Conferences and Meetings$99$23$8$130
Total Functional Expenses$259,357$41,075$13,395$313,827
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$861
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
Preseason Sales-
Gift Certificates-
Accrued Vacation-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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
Filing and Contact Details

Filer

Filer Name
Common Ground Healing Arts Inc
EIN
27-2111863
Phone
4342187677
Address
233 4TH STREET NW, CHARLOTTESVILLE, VA 22903

Signing Officer

Name
Max Distefano
Title
Treasurer
Phone
4342187677
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elliott Brown
Formed
2010
Legal Domicile
Va
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
15

Preparer

Firm
Efs
Address
PO Box 41, Charlottesville, VA 22902
Preparer
Jennifer M Grimes Ea
Phone
4345316851
Supplemental Narrative

Additional Explanations

Pt VI, Line 15B

Committee does a comporable survey of salaries within the city of charlottesville and other non-profits. Recommendations are presented to the board to be voted on.

Pt VI, Line 11B

990 is reviewed at board meeting

Pt VI, Line 15A

Committee does a comporable survey of salaries within the city of charlottesville and other non-profits. Recommendations are presented to the board to be voted on.

Pt VI, Line 12C

Organization shares policy with all board members on annual basis and is well versed in what constitutes a potential conflict of interest. Any potential issues are brought to the executive committee of the board to discuss and propose to the full board at the regularly scheduled monthly board meeting.

Pt VI, Line 4

Article of Amendment #1 was adopted on March 18, 2014 revising the organization's mission statement.

Form 990, Part III, Line 4D

Counseling & coaching, herbal, iwp, and meditation programs 20603. 4075. 8685.

Form 990, Part IX, Line 24F

Bank fees 2680. 2037. 482. 161. Business insurance 2225. 1691. 400. 134. Practitioner fees 85299. 85299. 0. 0. Rent 76408. 58070. 13753. 4585.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01659
IRS990/PayrollTaxesGrp/ProgramServicesAmt07007
IRS990/PayrollTaxesGrp/TotalAmt09219
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0ELLIOTT BROWN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813212
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0128629
IRS990/ProgSrvcAccomActy2Grp/Desc0ACUPUNCTURE PROGRAM: LAST YEAR COMMON GROUND MADE YOGA, ACUPUNCTURE, MASSAGE, MEDITATION AND COUNSELING POSSIBLE FOR HUNDRES OF PEOPLE. IN 2014 THERE WERE MORE THAN 10,000 VISITS TO COMMON GROUND OF WHICH 24% RECEIVED ACUPUNCTURE TREATMENTS ON A SLIDING SCALE BASED ON INCOME.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt061091
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt026325
IRS990/ProgSrvcAccomActy3Grp/Desc0YOGA & MOVEMENT PROGRAM: LAST YEAR COMMON GROUND MADE YOGA, ACUPUNCTURE, MASSAGE, MEDITATION AND COUNSELING POSSIBLE FOR HUNDRES OF PEOPLE. IN 2014 THERE WERE MORE THAN 10,000 VISITS TO COMMON GROUND OF WHICH 49% ATTENDED OUR YOGA OFFERINGS AT A DISCOUNTED RATE. WE OFFER FREE OR DONATION BASED YOGA AT SEVERAL PUBLIC AND LOW INCOME HOUSING PROPERTIES, THE WOMEN'S CORRECTIONAL CENTER, BIG BROTHERSBIG SISTERS AND TO VETERANS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt091914
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt050230
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COUNSELING & COACHING, HERBAL, IWP, AND MEDITATION PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt020603
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt04075
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt08685
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0296634
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0214084
IRS990/PYOtherRevenueAmt0-6163
IRS990/PYProgramServiceRevenueAmt0144852
IRS990/PYRevenuesLessExpensesAmt059837
IRS990/PYSalariesCompEmpBnftPaidAmt0161402
IRS990/PYTotalExpensesAmt0375486
IRS990/PYTotalRevenueAmt0435323
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-9271
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt036447
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0156153
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0141099
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0174454
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0290471
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0210571
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0675496
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0130102
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0144852
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0274954
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt0950450
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0304556
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0435323
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0210571
IRS990ScheduleA/Total509Grp/TotalAmt0950450
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0950450
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt03731
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011391
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt015122
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt018032
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023987
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt042019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRESEASON SALES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1GIFT CERTIFICATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED VACATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021763
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMITTEE DOES A COMPORABLE SURVEY OF SALARIES WITHIN THE CITY OF CHARLOTTESVILLE AND OTHER NON-PROFITS. RECOMMENDATIONS ARE PRESENTED TO THE BOARD TO BE VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS REVIEWED AT BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEE DOES A COMPORABLE SURVEY OF SALARIES WITHIN THE CITY OF CHARLOTTESVILLE AND OTHER NON-PROFITS. RECOMMENDATIONS ARE PRESENTED TO THE BOARD TO BE VOTED ON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATION SHARES POLICY WITH ALL BOARD MEMBERS ON ANNUAL BASIS AND IS WELL VERSED IN WHAT CONSTITUTES A POTENTIAL CONFLICT OF INTEREST. ANY POTENTIAL ISSUES ARE BROUGHT TO THE EXECUTIVE COMMITTEE OF THE BOARD TO DISCUSS AND PROPOSE TO THE FULL BOARD AT THE REGULARLY SCHEDULED MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Article of Amendment #1 was adopted on March 18, 2014 revising the organization's mission statement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COUNSELING & COACHING, HERBAL, IWP, AND MEDITATION PROGRAMS 20603. 4075. 8685.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BANK FEES 2680. 2037. 482. 161. BUSINESS INSURANCE 2225. 1691. 400. 134. PRACTITIONER FEES 85299. 85299. 0. 0. RENT 76408. 58070. 13753. 4585.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0165721
IRS990/TotalAssetsEOYAmt0149090
IRS990/TotalAssetsGrp/BOYAmt0165721
IRS990/TotalAssetsGrp/EOYAmt0149090
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0176788
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013395
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041075
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0259357
IRS990/TotalFunctionalExpensesGrp/TotalAmt0313827
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09568
IRS990/TotalLiabilitiesEOYAmt07991
IRS990/TotalLiabilitiesGrp/BOYAmt09568
IRS990/TotalLiabilitiesGrp/EOYAmt07991
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0156153
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0141099
IRS990/TotalOtherProgSrvcExpenseAmt020603
IRS990/TotalOtherProgSrvcGrantAmt04075
IRS990/TotalOtherProgSrvcRevenueAmt08685
IRS990/TotalProgramServiceExpensesAmt0259357
IRS990/TotalProgramServiceRevenueAmt0128629
IRS990/TotalReportableCompFromOrgAmt029519
IRS990/TotalRevenueGrp/ExclusionAmt0-861
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0128629
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0304556
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0165721
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0149090
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt016
IRS990/TravelGrp/ManagementAndGeneralAmt048
IRS990/TravelGrp/ProgramServicesAmt0205
IRS990/TravelGrp/TotalAmt0269
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0233 4TH STREET NW
IRS990/USAddress/CityNm0CHARLOTTESVILLE
IRS990/USAddress/StateAbbreviationCd0VA

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