Civic Intelligence

Calmer Choice Inc.

990 • Fiscal year 2017 • EIN 27-2836997

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 07, 2017

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

58th percentile

0.07x

Higher debt load relative to assets than 58% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

61st percentile

7.9%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$87,500

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

85th percentile

35%

Faster asset growth than 85% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

48th percentile

3.9%

Faster revenue growth than 48% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$191,056

Up $49,595 (+35%) from 2016

Net Assets

Up

$177,651

Up $49,524 (+39%) from 2016

Liabilities

Up

$13,405

Up $71 (+0.5%) from 2016

Revenue

Up

$630,238

Up $23,374 (+3.9%) from 2016

Expenses

Up

$580,714

Up $53,649 (+10%) from 2016

Net Income

Down

$49,524

Down $30,275 (-38%) 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 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

2017

Assets$191,056
Liabilities$13,405
Net Assets$177,651

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

2017

Revenue$630,238
Expenses$580,714
Net Income$49,524
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 7, 2017
Return Version
2016v3.0
Gross Receipts
$655,915
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$102,977$120,844▲ $17,867
Savings and Temporary Cash Investments$31,986$37,003▲ $5,017
Land, Buildings, and Equipment, Net-$28,216-
Prepaid Expenses and Deferred Charges$6,498$4,993▼ $1,505
Total Assets$141,461$191,056▲ $49,595
Liabilities
Other Liabilities$11,728$12,773▲ $1,045
Accounts Payable and Accrued Expenses$1,606$632▼ $974
Total Liabilities$13,334$13,405▲ $71
Net Assets / Fund Balance
Unrestricted Net Assets$58,453$107,697▲ $49,244
Temporarily Rstr Net Assets$69,674$69,954▲ $280
Total Net Assets Fund Balance$128,127$177,651▲ $49,524
Total Liabilities and Net Assets / Fund Balance$141,461$191,056▲ $49,595

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$27,194$1,320$28,514
Other Land Buildings$1,022$38$1,060
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fiona JensenPresidentFT$75,500$12,000$87,500

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$453,368
Program Service Revenue
$119,639
Investment Income
$17
Other Revenue
$57,214
All Other Contributions
$453,368
Change in Net Assets
$49,524

Audited Revenue Reconciliation

Revenue per Audited Statements
$630,238
Revenue Not Reported on Form 990
$25,677
Total Revenue per Audited Statements
$655,915
Total Revenue per Form 990
$630,238
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$396,530
Other Expenses$184,184
Total Fundraising Expense$84,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,049$129,532$24,506$350,087
Payroll Taxes$17,344$11,459$2,168$30,971
Occupancy-$18,926-$18,926
Office Expenses-$8,520$10,165$18,685
Fees for Services Other--$18,108$18,108
Fees for Services Accounting-$16,778-$16,778
Other Employee Benefits$8,664$5,725$1,083$15,472
Advertising--$12,792$12,792
All Other Expenses$3,145$2,471$5,247$10,863
Fees for Services Legal-$7,500-$7,500
Other Expenses$6,881$32,295$9,999$6,881
Insurance-$4,226-$4,226
Depreciation Depletion$678$340$340$1,358
Total Functional Expenses$258,534$237,772$84,408$580,714

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$606,391
Expenses per Audited Statements$580,714
Total Expenses per Form 990$580,714
Expenses Not Reported on Form 990$25,677
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$82,891
Fundraising Direct Expenses$25,677
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spectacle/trees$28,985$28,985$13,300$15,685
Falmouth Road R$18,290$18,290$6,010$12,280
Total Events$82,891$82,891$25,677$57,214
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$12,773
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
Yes
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 15A

Compensation of top management official is reviewed and approved by the organization's board of directors.

Form 990, Page 6, Part VI, Line 19

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.

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
Title
Treasurer
Phone
5083980808
Signed
2017-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fiona Jensen
Formed
2010
Legal Domicile
Ma
Voting Board Members
16
Independent Board Members
15
Employees
16
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 25,677 fundraising event expenses -25,677

Financial Statement Notes

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

Fundraising event expenses 25,677

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

Fundraising event expenses 25,677

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IRS990/OtherExpensesGrp/Desc2INSTRUCTOR TRAINING
IRS990/OtherExpensesGrp/Desc3CLASSROOM EXPENSES
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IRS990/PYTotalRevenueAmt0606864
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt031986
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037003
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0490377
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0314118
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt064338
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0109662
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01431863
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt058157
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt077685
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt019528
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT EXPENSES 25,677
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT EXPENSES 25,677
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/ExplanationTxt1COMPENSATION OF TOP MANAGEMENT OFFICIAL IS REVIEWED AND APPROVED BY THE ORGANIZATION'S BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3FUNDRAISING EVENT EXPENSES 25,677 FUNDRAISING EVENT EXPENSES -25,677
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19

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