Civic Intelligence

Charities Under 5 Percent Overhead

990 • Fiscal year 2014 • EIN 27-3132492

May 01, 2013 to Apr 30, 2014 • Filed on Oct 07, 2014

1100 Larkspur Landing Circle94939

(888) 465-1118

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.95x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

4th percentile

-38%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$893,175

Down $537,573 (-38%) from 2013

Net Assets

Flat

$0

Flat from 2013

Liabilities

Down

$893,175

Down $537,573 (-38%) from 2013

Revenue

$939,932

No earlier filing loaded for comparison.

Expenses

Down

$939,932

Down $467,011 (-33%) from 2013

Net Income

$0

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.

$1.5M$1.0M$500K$0Assets 2012: $1,009,649Liabilities 2012: $1,009,649Net Assets 2012: $02012Assets 2013: $1,430,748Liabilities 2013: $1,430,748Net Assets 2013: $02013Assets 2014: $893,175Liabilities 2014: $893,175Net Assets 2014: $02014Assets 2016: $520,236Liabilities 2016: $520,236Net Assets 2016: $02016Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2014

Assets$893,175
Liabilities$893,175
Net Assets$0

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2012: $1,009,7992012Expenses 2013: $1,406,9432013Revenue 2014: $939,932Expenses 2014: $939,932Net Income 2014: $02014Revenue 2016: $566,299Expenses 2016: $566,299Net Income 2016: $02016Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018

Highlighted filing

2014

Revenue$939,932
Expenses$939,932
Net Income$0
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Oct 7, 2014
Return Version
2013v3.1
Gross Receipts
$939,932
Mission and Program Overview

Mission

To find and certify the most cost-effective charities in america and present them together in one place for giver consideration. Only charities with overhead of five percent or less are certified by charities under 5% overhead.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,227,573$716,585▼ $510,988
Cash and Non-Interest-Bearing Accounts$203,175$176,590▼ $26,585
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,430,748$893,175▼ $537,573
Other Assets Total-$0-
Liabilities
Other Liabilities$1,429,133$892,076▼ $537,057
Accounts Payable and Accrued Expenses$1,615$1,099▼ $516
Total Liabilities$1,430,748$893,175▼ $537,573
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$0→ $0
Total Liabilities and Net Assets / Fund Balance$1,430,748$893,175▼ $537,573
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edward BoyerBoard President
Thomas LaymanBoard Sec/trsr
Nancy Caldwell MeadBoard VP
Revenue and Support

Revenue Composition

Contributions and Grants
$939,932
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$109,075
Revenue Not Reported on Financial Statements
$830,857
Other Revenue Adjustments
$830,857
Total Revenue per Audited Statements
$109,075
Total Revenue per Form 990
$939,932
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$830,857
Other Expenses$109,075
Total Fundraising Expense$33,047
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$830,857--$830,857
Fees for Services Management$46,215$3,081$12,324$61,620
Advertising--$20,678$20,678
Fees for Services Accounting$11,913$627-$12,540
Insurance-$1,536-$1,536
Other Expenses$88$18$45$151
Total Functional Expenses$894,958$11,927$33,047$939,932

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$939,932
Expenses Not Reported on Financial Statements$830,857
Other Expense Adjustments$830,857
Expenses per Audited Statements$109,075
Total Expenses per Audited Statements$109,075
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
----$826,873
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Est Distr Payable to Member Agencies$892,076
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

The federation outsources certain enumerated administrative and ministerial services to maguire/maguire association management, specifically including maintaining a headquarters address and storage for the federation, preparing campaign applications and registrations as required to maintain campaign eligibility, coordinating marketing & advertising activities, and consulting to the member charities on issues of their individual campaign eligibility and campaign presentation. The contract excludes providing decision-making or policy-making functions, which are reserved to the board.

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer reviews the form 990 for accuracy and completeness, signs and files the return on behalf of the governing board. Copies of the form 990 including attachments are sent to each board member for review and discussion at the next scheduled board meeting.

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

The written conflict of interest policy is reviewed annually by the governing board for adherence and new board members are required to affirm acceptance of the policy.

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

Prior year information returns (form 990) are available for public inspection on the guidestar website located at www.guidestar.org.the organization's governing documents, policies, financial statements and information returns are available upon request.

Form 990, Part VI, Line 15

The organization is supported by volunteers and does not intend to employ individuals.

Filing and Contact Details

Filer

EIN
27-3132492
Phone
8884651118

Signing Officer

Name
Thomas Layman
Title
Secretary/treas
Signed
2014-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Layman
Formed
2010
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Preparer
Richard B Kowalski
Phone
9259300902
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 29

Although the organization did not receive more than $25,000 in non-cash contributions, it participates in a vehicle donation program administered by independent charities of america, of which the organization is a member. The organization does not take title to or possession of donated vehicles, does not issue receipts, and has no control over the program, but a contributor may specify that net proceeds from the resale of the contributor's vehicle be directed to the organization.

Financial Statement Notes

Part XI, Line 4B: Other revenue amounts included on 990 but not included in F/S

Member distrib. Included as contra-rev. $830857

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Member distrib. Included as contra-rev. $830857

Raw XML Appendix381 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1MEMBER DISTRIB. INCLUDED AS CONTRA-REV. $830857
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt0939932
IRS990ScheduleD/TotalLiabilityAmt0892076
IRS990ScheduleD/TotalRevenuePerForm990Amt0939932
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0109075
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0109075
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0826873
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10ESTIMATED DISTRIBUTIONS
IRS990ScheduleI/RecipientTable/USAddress/AddressLine10REFER TO PDF SCHEDULE I
IRS990ScheduleI/RecipientTable/USAddress/City0LARKSPUR
IRS990ScheduleI/RecipientTable/USAddress/State0CA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode094939
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PLEASE REFER TO ATTACHED PDF FOR DISTRIBUTION DETAIL.
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1GRANTEE ORGANIZATIONS ARE REQUIRED ON AN ANNUAL BASIS TO SUBMIT COPIES OF THEIR FORM 990, AUDITED FINANCIAL STATEMENTS AND OTHER DOCUMENTATION TO THE GOVERNING BOARD FOR REVIEW OF FUNDS GRANTED BY THE ORGANIZATION WHICH ARE USED TO SUPPORT GRANTEE PROGRAMS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Additional Supplemental Information
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt021
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FEDERATION OUTSOURCES CERTAIN ENUMERATED ADMINISTRATIVE AND MINISTERIAL SERVICES TO MAGUIRE/MAGUIRE ASSOCIATION MANAGEMENT, SPECIFICALLY INCLUDING MAINTAINING A HEADQUARTERS ADDRESS AND STORAGE FOR THE FEDERATION, PREPARING CAMPAIGN APPLICATIONS AND REGISTRATIONS AS REQUIRED TO MAINTAIN CAMPAIGN ELIGIBILITY, COORDINATING MARKETING & ADVERTISING ACTIVITIES, AND CONSULTING TO THE MEMBER CHARITIES ON ISSUES OF THEIR INDIVIDUAL CAMPAIGN ELIGIBILITY AND CAMPAIGN PRESENTATION. THE CONTRACT EXCLUDES PROVIDING DECISION-MAKING OR POLICY-MAKING FUNCTIONS, WHICH ARE RESERVED TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE FORM 990 FOR ACCURACY AND COMPLETENESS, SIGNS AND FILES THE RETURN ON BEHALF OF THE GOVERNING BOARD. COPIES OF THE FORM 990 INCLUDING ATTACHMENTS ARE SENT TO EACH BOARD MEMBER FOR REVIEW AND DISCUSSION AT THE NEXT SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE WRITTEN CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY BY THE GOVERNING BOARD FOR ADHERENCE AND NEW BOARD MEMBERS ARE REQUIRED TO AFFIRM ACCEPTANCE OF THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR YEAR INFORMATION RETURNS (FORM 990) ARE AVAILABLE FOR PUBLIC INSPECTION ON THE GUIDESTAR WEBSITE LOCATED AT WWW.GUIDESTAR.ORG.THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, FINANCIAL STATEMENTS AND INFORMATION RETURNS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALTHOUGH THE ORGANIZATION DID NOT RECEIVE MORE THAN $25,000 IN NON-CASH CONTRIBUTIONS, IT PARTICIPATES IN A VEHICLE DONATION PROGRAM ADMINISTERED BY INDEPENDENT CHARITIES OF AMERICA, OF WHICH THE ORGANIZATION IS A MEMBER. THE ORGANIZATION DOES NOT TAKE TITLE TO OR POSSESSION OF DONATED VEHICLES, DOES NOT ISSUE RECEIPTS, AND HAS NO CONTROL OVER THE PROGRAM, BUT A CONTRIBUTOR MAY SPECIFY THAT NET PROCEEDS FROM THE RESALE OF THE CONTRIBUTOR'S VEHICLE BE DIRECTED TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION IS SUPPORTED BY VOLUNTEERS AND DOES NOT INTEND TO EMPLOY INDIVIDUALS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IV, LINE 29
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 15
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01430748
IRS990/TotalAssetsEOYAmt0893175
IRS990/TotalAssetsGrp/BOYAmt01430748
IRS990/TotalAssetsGrp/EOYAmt0893175
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0939932
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt033047
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011927
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0894958
IRS990/TotalFunctionalExpensesGrp/TotalAmt0939932
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01430748
IRS990/TotalLiabilitiesEOYAmt0893175
IRS990/TotalLiabilitiesGrp/BOYAmt01430748
IRS990/TotalLiabilitiesGrp/EOYAmt0893175
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0894958
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0939932
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01430748
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0893175
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101100 LARKSPUR LANDING CIR 340
IRS990/USAddress/City0LARKSPUR
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode0949391827
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.LOWEROVERHEAD.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS LAYMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-07
ReturnHeader/Filer/BusinessName/BusinessNameLine10CHARITIES UNDER 5 OVERHEAD
ReturnHeader/Filer/BusinessNameControlTxt0CHAR
ReturnHeader/Filer/EIN0273132492
ReturnHeader/Filer/PhoneNum08884651118
ReturnHeader/Filer/USAddress/AddressLine101100 LARKSPUR LANDING CIRCLE
ReturnHeader/Filer/USAddress/City0LARKSPUR
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode094939
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MAZE & ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103478 BUSKIRK AVE STE 215
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PLEASANT HILL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0945234346
ReturnHeader/PreparerPersonGrp/PhoneNum09259300902
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD B KOWALSKI
ReturnHeader/ReturnTs02014-10-07T17:59:55-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-05-01
ReturnHeader/TaxPeriodEndDt02014-04-30
ReturnHeader/TaxYr02013

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