Civic Intelligence

Calmer Choice Inc.

990 • Fiscal year 2016 • EIN 27-2836997

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 28, 2016

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

61st percentile

0.09x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

43rd percentile

0.02x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

71st percentile

13%

Higher net margin than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$51,849

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

95th percentile

118%

Faster asset growth than 95% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

90th percentile

64%

Faster revenue growth than 90% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$141,461

Up $76,472 (+118%) from 2015

Net Assets

Up

$128,127

Up $79,799 (+165%) from 2015

Liabilities

Down

$13,334

Down $3,327 (-20%) from 2015

Revenue

Up

$606,864

Up $236,569 (+64%) from 2015

Expenses

Up

$527,065

Up $154,178 (+41%) from 2015

Net Income

Up

$79,799

Up $82,391 (+3179%) from 2015

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

2016

Assets$141,461
Liabilities$13,334
Net Assets$128,127

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

2016

Revenue$606,864
Expenses$527,065
Net Income$79,799
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 28, 2016
Return Version
2015v2.1
Gross Receipts
$630,642
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
Cash and Non-Interest-Bearing Accounts$5,285$102,977▲ $97,692
Savings and Temporary Cash Investments$31,971$31,986▲ $15
Pledges and Grants Receivable$24,500--
Prepaid Expenses and Deferred Charges$3,233$6,498▲ $3,265
Total Assets$64,989$141,461▲ $76,472
Liabilities
Other Liabilities$9,329$11,728▲ $2,399
Accounts Payable and Accrued Expenses$7,332$1,606▼ $5,726
Total Liabilities$16,661$13,334▼ $3,327
Net Assets / Fund Balance
Temporarily Rstr Net Assets$11,155$69,674▲ $58,519
Unrestricted Net Assets$37,173$58,453▲ $21,280
Total Net Assets Fund Balance$48,328$128,127▲ $79,799
Total Liabilities and Net Assets / Fund Balance$64,989$141,461▲ $76,472
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Fiona JensenPresidentFT$51,849$51,849

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$490,377
Program Service Revenue
$79,670
Investment Income
$15
Other Revenue
$36,802
All Other Contributions
$490,377
Change in Net Assets
$79,799

Audited Revenue Reconciliation

Revenue per Audited Statements
$606,864
Revenue Not Reported on Form 990
$23,778
Total Revenue per Audited Statements
$630,642
Total Revenue per Form 990
$606,864
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$363,232
Other Expenses$152,860
Total Fundraising Expense$64,321
Professional Fundraising Fees$10,973
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,477$122,547$23,185$331,209
Payroll Taxes$16,825$13,095$2,103$32,023
Advertising--$22,536$22,536
Fees for Services Management$19,650--$19,650
Fees for Services Legal-$13,406-$13,406
Fees for Services Professional Fundraising--$10,973$10,973
Office Expenses-$5,344$4,941$10,285
Fees for Services Accounting-$9,957-$9,957
Occupancy-$9,950-$9,950
Fees for Services Other$9,448--$9,448
Insurance-$3,298-$3,298
Other Expenses$5,288$2,082-$2,082
All Other Expenses$1,164-$583$1,747
Total Functional Expenses$283,065$179,679$64,321$527,065

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$550,843
Expenses per Audited Statements$527,065
Total Expenses per Form 990$527,065
Expenses Not Reported on Form 990$23,778
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$60,580
Fundraising Direct Expenses$23,778
Professional Fundraising Fees$10,973

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spectacle/trees$27,340$27,340$12,570$14,770
Speaker Series$24,858$24,858$2,226$22,632
Total Events$60,580$60,580$23,778$36,802
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll$11,728
Payroll Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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 auditors 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 audited 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
Heather Brown Kotel
Title
Treasurer
Phone
5083980808
Signed
2016-11-28
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
80

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 23,778 fundraising event expenses -23,778

Financial Statement Notes

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

Fundraising event expenses 23,778

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

Fundraising event expenses 23,778

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01064272
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
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IRS990ScheduleD/RevenueNotReportedAmt023778
IRS990ScheduleD/RevenueSubtotalAmt0606864
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT EXPENSES 23,778
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSES 23,778
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE EXTERNAL AUDITORS 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 AUDITED 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 23,778 FUNDRAISING EVENT EXPENSES -23,778
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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