Civic Intelligence

Both Ends Burning Campaign Inc

990 • Fiscal year 2016 • EIN 27-2916150

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 11, 2017

9170 East Bahia DriveScottsdale, AZ 85260

(480) 699-5161

Siviq Scores

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

Liabilities / Assets

100th percentile

160.77x

Higher debt load relative to assets than 100% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

1.93x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

Score unavailable

No value available

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

Source year 2016

Revenue Growth

Score unavailable

No value available

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

Source year 2016

Assets

$7,248

No earlier filing loaded for comparison.

Net Assets

-$1,158,048

No earlier filing loaded for comparison.

Liabilities

$1,165,296

No earlier filing loaded for comparison.

Revenue

$605,060

No earlier filing loaded for comparison.

Expenses

$497,792

No earlier filing loaded for comparison.

Net Income

$107,268

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.

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2016: $7,248Liabilities 2016: $1,165,296Net Assets 2016: -$1,158,0482016Assets 2017: $50,884Liabilities 2017: $1,317,427Net Assets 2017: -$1,266,5432017Assets 2018: $67,691Liabilities 2018: $3,715Net Assets 2018: $63,9762018Assets 2019: $218,693Liabilities 2019: $45,472Net Assets 2019: $173,2212019Assets 2020: $1,188,985Liabilities 2020: $7,548Net Assets 2020: $1,181,4372020Assets 2021: $1,721,695Liabilities 2021: $7,748Net Assets 2021: $1,713,9472021Assets 2022: $1,533,300Liabilities 2022: $12,307Net Assets 2022: $1,520,9932022Assets 2023: $1,276,884Liabilities 2023: $22,055Net Assets 2023: $1,254,8292023Assets 2024: $1,829,236Liabilities 2024: $17,263Net Assets 2024: $1,811,9732024

Highlighted filing

2016

Assets$7,248
Liabilities$1,165,296
Net Assets-$1,158,048

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $605,060Expenses 2016: $497,792Net Income 2016: $107,2682016Revenue 2017: $759,575Expenses 2017: $867,640Net Income 2017: -$108,0652017Revenue 2018: $2,095,556Expenses 2018: $757,237Net Income 2018: $1,338,3192018Revenue 2019: $1,103,856Expenses 2019: $994,611Net Income 2019: $109,2452019Revenue 2020: $2,272,031Expenses 2020: $1,265,605Net Income 2020: $1,006,4262020Revenue 2021: $2,343,528Expenses 2021: $1,811,018Net Income 2021: $532,5102021Revenue 2022: $2,044,586Expenses 2022: $2,237,540Net Income 2022: -$192,9542022Revenue 2023: $2,582,510Expenses 2023: $2,848,674Net Income 2023: -$266,1642023Revenue 2024: $4,044,075Expenses 2024: $3,486,931Net Income 2024: $557,1442024

Highlighted filing

2016

Revenue$605,060
Expenses$497,792
Net Income$107,268
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 11, 2017
Return Version
2016v3.0
Gross Receipts
$605,060
Mission and Program Overview

Mission

Transforming global child welfare through technology and collaboration

Both ends burning is dedicated to defending every child's human right to a permanent loving family; it is a global initiative to transform the process of international adoption.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$1,000,000$800,000▼ $200,000
Inventories for Sale or Use$5,558$5,558→ $0
Accounts Receivable$507$507→ $0
Cash and Non-Interest-Bearing Accounts$21,022$424▼ $20,598
Land, Buildings, and Equipment, Net$1,710$309▼ $1,401
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$29,247$7,248▼ $21,999
Other Assets Total$450$450→ $0
Liabilities
Accounts Payable and Accrued Expenses$116,646$214,779▲ $98,133
Other Liabilities$150,517$150,517→ $0
Total Liabilities$1,267,163$1,165,296▼ $101,867
Net Assets / Fund Balance
Unrestricted Net Assets$-1,237,916$-1,158,048▲ $79,868
Total Net Assets Fund Balance$-1,237,916$-1,158,048▲ $79,868
Total Liabilities and Net Assets / Fund Balance$29,247$7,248▼ $21,999

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$12,641$12,641
Equipment$309$1,235$1,544
Other Assets Org$450--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Luke MorrowChairman
Craig JuntunenPresident
Albert ReyesDirector
Bobby ShackoulsDirector
Emron PrattDirector
Frank GarrottDirector
Harry OellrichDirector
Pat WilliamsDirector
Sophie WindsorDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$597,375
Program Service Revenue
$7,685
Investment Income
$0
Other Revenue
$0
All Other Contributions
$597,375
Change in Net Assets
$107,268
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$480,228
Salaries, Compensation, and Employee Benefits$17,564
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$184,668--$184,668
Fees for Services Other$145,611$5,373-$150,984
Conferences and Meetings$53,845--$53,845
Fees for Services Accounting-$17,831-$17,831
Other Salaries and Wages$17,109--$17,109
Occupancy$8,772$500-$9,272
Insurance$1,500$6,179-$7,679
Advertising$5,745$200-$5,945
Information Technology$4,179$600-$4,779
Interest-$4,312-$4,312
Other Expenses$2,751$2,500-$2,751
Office Expenses$1,370$369-$1,739
Depreciation Depletion-$1,400-$1,400
Payroll Taxes-$455-$455
All Other Expenses-$145-$145
Total Functional Expenses$457,778$40,014$0$497,792
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,000,000$800,000▼ $200,000
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Chances for Children$150,517
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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, Part VI, Line 11B: Form 990 Review Process

The Board of Both Ends Burning all receive a copy of the Form 990 prior to filing. The 990 tax form is sent to each board member via Federal Express for their review. Upon review a conference call is scheduled where each member asks specific questions and approves the form.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:1. Has received a copy of the conflicts of interest policy.2. Has read and understands the policy.3. Has agreed to comply with the policy.4. Understands the organizaton is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.A) Duty to Disclose. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board delegated powers considering the proposed transaction or arrangement.B) Determining Whether a Conflict of Interest Exists. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.C) Procedures for Addressing the Conflict of Interest. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.D) Violations of the Conflicts of Interest Policy. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The following documents of the organization will be available for inspection upon request:1) Tax Exemption Application (Form 1023)2) Internal Revenue Service Determination Letter3) Articles of Incorporation4) By-Laws containing Conflict of Interest Policy5) Form 990The organization will make best efforts to ensure that when responding to a public inspection request for any organizational document or Form 990 by anyone, the organization shall fulfill such request in a timely fashion.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Both Ends Burning Campaign Inc
EIN
27-2916150
Phone
4806995161
Address
9170 EAST BAHIA DRIVE, SCOTTSDALE, AZ 85260

Signing Officer

Name
Craig Juntunen
Title
President
Signed
2017-11-11
Discuss with paid preparer
Yes

Organization Details

Formed
2010
Legal Domicile
Az
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
2

Preparer

Firm
Accounting Professionals LLC
Address
16841 North 31st Avenue Suite 102, Phoenix, AZ 85053
Preparer
Nitin Gupta CPA Cgma
Phone
6024829101
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Decreases

Unpaid accrued related party interest = -$27400

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IRS990/MissionDesc0Both Ends Burning is dedicated to defending every child's human right to a permanent loving family by exposing situations all over the world where children are being denied their right to a family, by advocating for changes to laws, policies and practices that hinder placement of children into permanent families; by promoting assistance, both public and private, to act in the best interest of each child; and by facilitating the use of modern technology to improve transparency, safeguards, and efficiency in adoption processes around the world.
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IRS990/ProgSrvcAccomActy2Grp/Desc0In order to create a public movement and expose world wide situations where children are being denied their right to adoption into a loving family, Both Ends Burning continues to generate awareness through their multi-media campaign. The stories of the children and families enmeshed in international adoption are incredibly compelling and are at the heart of Both Ends Burning's campaign. These stories and the message of fixing the system are being told through print, including newspaper, magazine articles and a published book; the internet, including a website and links to and content production for other sites; social networking, such as Facebook and Twitter; and news dissemination of events in the world of adoption via the Both Ends Burning website, blog entries, and an email newletter.In 2016, $11,121 of expenses were incurred to support the integrated multi-media campaign. These expenses include publishing and marketing expenses, website development and maintenance.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Both Ends Burning all receive a copy of the Form 990 prior to filing. The 990 tax form is sent to each board member via Federal Express for their review. Upon review a conference call is scheduled where each member asks specific questions and approves the form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement which affirms such person:1. Has received a copy of the conflicts of interest policy.2. Has read and understands the policy.3. Has agreed to comply with the policy.4. Understands the organizaton is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes.A) Duty to Disclose. In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of the committees with governing board delegated powers considering the proposed transaction or arrangement.B) Determining Whether a Conflict of Interest Exists. After disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the governing board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists.C) Procedures for Addressing the Conflict of Interest. An interested person may make a presentation at the governing board or committee meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest.The chairperson of the governing board or committee shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement.After exercising due diligence, the governing board or committee shall determine whether the corporation can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest.If a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the governing board or committee shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the corporation's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination, it shall make its decision as to whether to enter into the transaction or arrangement.D) Violations of the Conflicts of Interest Policy. If the governing board or committee has reasonable cause to believe a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose.If, after hearing the member's response and after making further investigation as warranted by the circumstances, the governing board or committee determines the member has failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The following documents of the organization will be available for inspection upon request:1) Tax Exemption Application (Form 1023)2) Internal Revenue Service Determination Letter3) Articles of Incorporation4) By-Laws containing Conflict of Interest Policy5) Form 990The organization will make best efforts to ensure that when responding to a public inspection request for any organizational document or Form 990 by anyone, the organization shall fulfill such request in a timely fashion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNPAID ACCRUED RELATED PARTY INTEREST = -$27400
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

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