Civic Intelligence

Calmer Choice Inc.

990 • Fiscal year 2015 • EIN 27-2836997

Jul 01, 2014 to Jun 30, 2015 • Filed on Sep 18, 2015

23g2 Whites PathSouth Yarmouth, MA 02664

(508) 398-0808

Siviq Scores

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

Liabilities / Assets

84th percentile

0.26x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.04x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

38th percentile

-0.7%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

90th percentile

$40,640

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Assets

$64,989

No earlier filing loaded for comparison.

Net Assets

$48,328

No earlier filing loaded for comparison.

Liabilities

$16,661

No earlier filing loaded for comparison.

Revenue

$370,295

No earlier filing loaded for comparison.

Expenses

$372,887

No earlier filing loaded for comparison.

Net Income

-$2,592

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.

$400K$300K$200K$100K$0Assets 2015: $64,989Liabilities 2015: $16,661Net Assets 2015: $48,3282015Assets 2016: $141,461Liabilities 2016: $13,334Net Assets 2016: $128,1272016Assets 2017: $191,056Liabilities 2017: $13,405Net Assets 2017: $177,6512017Assets 2018: $242,521Liabilities 2018: $17,311Net Assets 2018: $225,2102018Assets 2019: $143,225Liabilities 2019: $20,456Net Assets 2019: $122,7692019Assets 2020: $309,019Liabilities 2020: $136,555Net Assets 2020: $172,4642020Assets 2021: $292,660Liabilities 2021: $133,265Net Assets 2021: $159,3952021Assets 2022: $282,630Liabilities 2022: $18,961Net Assets 2022: $263,6692022Assets 2023: $275,668Liabilities 2023: $62,166Net Assets 2023: $213,5022023Assets 2024: $238,964Liabilities 2024: $61,801Net Assets 2024: $177,1632024Assets 2025: $101,796Liabilities 2025: $23,538Net Assets 2025: $78,2582025

Highlighted filing

2015

Assets$64,989
Liabilities$16,661
Net Assets$48,328

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $370,295Expenses 2015: $372,887Net Income 2015: -$2,5922015Revenue 2016: $606,864Expenses 2016: $527,065Net Income 2016: $79,7992016Revenue 2017: $630,238Expenses 2017: $580,714Net Income 2017: $49,5242017Revenue 2018: $665,042Expenses 2018: $617,483Net Income 2018: $47,5592018Revenue 2019: $546,380Expenses 2019: $648,821Net Income 2019: -$102,4412019Revenue 2020: $813,782Expenses 2020: $764,087Net Income 2020: $49,6952020Revenue 2021: $607,303Expenses 2021: $620,372Net Income 2021: -$13,0692021Revenue 2022: $1,062,495Expenses 2022: $958,221Net Income 2022: $104,2742022Revenue 2023: $846,671Expenses 2023: $896,838Net Income 2023: -$50,1672023Revenue 2024: $662,640Expenses 2024: $698,979Net Income 2024: -$36,3392024Revenue 2025: $629,901Expenses 2025: $728,806Net Income 2025: -$98,9052025

Highlighted filing

2015

Revenue$370,295
Expenses$372,887
Net Income-$2,592
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Sep 18, 2015
Return Version
2014v5.0
Gross Receipts
$391,603
Mission and Program Overview

Mission

Calmer choice is a universal prevention program committed to teaching young people how to effectively and safely manage stress and resolve conflict so that they live happy, healthy and successful lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$47,453$31,971▼ $15,482
Pledges and Grants Receivable-$24,500-
Cash and Non-Interest-Bearing Accounts$9,674$5,285▼ $4,389
Prepaid Expenses and Deferred Charges-$3,233-
Total Assets$57,127$64,989▲ $7,862
Liabilities
Other Liabilities$6,207$9,329▲ $3,122
Accounts Payable and Accrued Expenses-$7,332-
Total Liabilities$6,207$16,661▲ $10,454
Net Assets / Fund Balance
Unrestricted Net Assets$50,920$37,173▼ $13,747
Temporarily Rstr Net Assets-$11,155-
Total Net Assets Fund Balance$50,920$48,328▼ $2,592
Total Liabilities and Net Assets / Fund Balance$57,127$64,989▲ $7,862
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Fiona JensenPresidentFT$40,640$40,640
Revenue and Support

Revenue Composition

Contributions and Grants
$314,118
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$56,161
All Other Contributions
$314,118
Change in Net Assets
$-2,592

Audited Revenue Reconciliation

Revenue per Audited Statements
$370,295
Revenue Not Reported on Form 990
$21,308
Total Revenue per Audited Statements
$391,603
Total Revenue per Form 990
$370,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$207,658
Other Expenses$154,679
Total Fundraising Expense$65,851
Professional Fundraising Fees$10,550
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,512$34,563$39,144$183,219
Payroll Taxes$13,757$10,682-$24,439
Fees for Services Other$15,454--$15,454
Advertising--$11,586$11,586
Fees for Services Management-$10,800-$10,800
Fees for Services Professional Fundraising--$10,550$10,550
Office Expenses-$3,204$3,845$7,049
Occupancy-$6,798-$6,798
Fees for Services Accounting-$4,534-$4,534
Other Expenses$8,988$2,468-$2,468
Insurance-$1,363-$1,363
All Other Expenses-$550$726$1,276
Total Functional Expenses$232,074$74,962$65,851$372,887

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$394,195
Expenses per Audited Statements$372,887
Total Expenses per Form 990$372,887
Expenses Not Reported on Form 990$21,308
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$77,469
Fundraising Direct Expenses$21,308
Professional Fundraising Fees$10,550

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spectacle/trees$27,570$27,570$11,058$16,512
Speaker$19,635$19,635$4,206$15,429
Total Events$77,469$77,469$21,308$56,161
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$7,560
Accrued Payroll$1,769
Credit Card-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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 11B

The form 990 is prepared by the external accountants based on information provided by the organization. The form, including all schedules, is then reviewed by the executive director with management. Revisions are made as necessary.

Form 990, Page 6, Part VI, Line 18

The organization's articles of incorporation are available at the office of the secretary of state of the commonwealth of massachusetts. The annual reviewed financial statements are attached to massachusetts form pc filed every year with attorney general of the commonwealth of massachusetts and are available for public inspection at that office. The organization does not make its by-laws or its conflict of interest policy available to the general public.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Calmer Choice Inc
EIN
27-2836997
Phone
5083980808
Address
23G2 WHITES PATH, SOUTH YARMOUTH, MA 02664

Signing Officer

Name
Michaela Herlihy
Title
Treasurer
Phone
5083980808
Signed
2015-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fiona Jensen
Formed
2010
Legal Domicile
Ma
Voting Board Members
13
Independent Board Members
12
Employees
14
Volunteers
50

Preparer

Firm
Depaola Begg & Assoc Pc
Address
220 WEST MAIN STREET, HYANNIS, MA 02601
Preparer
M Christopher Murphy
Phone
5087757819
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising event expenses 21,308 fundraising event expenses -21,308

Form 990, Page 12, Part XII, Line 1

The organization has changed its accounting method from the overall cash receipts and disbursements method to the accrual method.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fundraising event expenses 21,308

Schedule D, Page 4, Part XII, Line 2D

Fundraising event expenses 21,308

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT EXPENSES 21,308
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSES 21,308
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE EXTERNAL ACCOUNTANTS BASED ON INFORMATION PROVIDED BY THE ORGANIZATION. THE FORM, INCLUDING ALL SCHEDULES, IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR WITH MANAGEMENT. REVISIONS ARE MADE AS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S ARTICLES OF INCORPORATION ARE AVAILABLE AT THE OFFICE OF THE SECRETARY OF STATE OF THE COMMONWEALTH OF MASSACHUSETTS. THE ANNUAL REVIEWED FINANCIAL STATEMENTS ARE ATTACHED TO MASSACHUSETTS FORM PC FILED EVERY YEAR WITH ATTORNEY GENERAL OF THE COMMONWEALTH OF MASSACHUSETTS AND ARE AVAILABLE FOR PUBLIC INSPECTION AT THAT OFFICE. THE ORGANIZATION DOES NOT MAKE ITS BY-LAWS OR ITS CONFLICT OF INTEREST POLICY AVAILABLE TO THE GENERAL PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FUNDRAISING EVENT EXPENSES 21,308 FUNDRAISING EVENT EXPENSES -21,308
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS CHANGED ITS ACCOUNTING METHOD FROM THE OVERALL CASH RECEIPTS AND DISBURSEMENTS METHOD TO THE ACCRUAL METHOD.
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