Civic Intelligence

Association of C5 Youth Programs Inc.

990 • Fiscal year 2013 • EIN 27-3287579

Jan 01, 2013 to Dec 31, 2013 • Filed on May 13, 2014

119 Myrtle Street02332

(781) 834-2700

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.07x

Higher debt load relative to assets than 42% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

60th percentile

6.6%

Higher net margin than 60% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

38th percentile

$0

Higher top officer pay than 38% of similar nonprofits.

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$559,908

Down $8,104 (-1.4%) from 2012

Net Assets

Up

$523,201

Up $72,709 (+16%) from 2012

Liabilities

Down

$36,707

Down $80,813 (-69%) from 2012

Revenue

$1,108,757

No earlier filing loaded for comparison.

Expenses

Up

$1,036,048

Up $107,963 (+12%) from 2012

Net Income

$72,709

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.

$600K$400K$200K$0Assets 2012: $568,012Liabilities 2012: $117,520Net Assets 2012: $450,4922012Assets 2013: $559,908Liabilities 2013: $36,707Net Assets 2013: $523,2012013Assets 2014: $499,877Liabilities 2014: $61,820Net Assets 2014: $438,0572014Assets 2015: $337,824Liabilities 2015: $78,981Net Assets 2015: $258,8432015Assets 2016: $215,722Liabilities 2016: $8,510Net Assets 2016: $207,2122016Assets 2017: $226,092Liabilities 2017: $96,682Net Assets 2017: $129,4102017Assets 2018: $158,126Liabilities 2018: $49,719Net Assets 2018: $108,4072018Assets 2019: $264,505Liabilities 2019: $156,404Net Assets 2019: $108,1012019Assets 2020: $436,909Liabilities 2020: $216,437Net Assets 2020: $220,4722020Assets 2021: $453,150Liabilities 2021: $280,104Net Assets 2021: $173,0462021Assets 2022: $151,402Liabilities 2022: $47,900Net Assets 2022: $103,5022022Assets 2023: $322,732Liabilities 2023: $214,576Net Assets 2023: $108,1562023Assets 2024: $113,492Liabilities 2024: $321Net Assets 2024: $113,1712024

Highlighted filing

2013

Assets$559,908
Liabilities$36,707
Net Assets$523,201

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $928,0852012Revenue 2013: $1,108,757Expenses 2013: $1,036,048Net Income 2013: $72,7092013Revenue 2014: $955,139Expenses 2014: $1,040,283Net Income 2014: -$85,1442014Revenue 2015: $1,003,772Expenses 2015: $1,182,986Net Income 2015: -$179,2142015Revenue 2016: $1,069,414Expenses 2016: $1,121,045Net Income 2016: -$51,6312016Revenue 2017: $1,063,892Expenses 2017: $1,141,694Net Income 2017: -$77,8022017Revenue 2018: $996,811Expenses 2018: $1,017,814Net Income 2018: -$21,0032018Revenue 2019: $941,503Expenses 2019: $941,809Net Income 2019: -$3062019Revenue 2020: $480,520Expenses 2020: $368,149Net Income 2020: $112,3712020Revenue 2021: $671,170Expenses 2021: $718,596Net Income 2021: -$47,4262021Revenue 2022: $669,228Expenses 2022: $738,772Net Income 2022: -$69,5442022Revenue 2023: $783,653Expenses 2023: $778,999Net Income 2023: $4,6542023Revenue 2024: $943,310Expenses 2024: $938,295Net Income 2024: $5,0152024

Highlighted filing

2013

Revenue$1,108,757
Expenses$1,036,048
Net Income$72,709
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$1,299,671
Mission and Program Overview

Mission

To promote the recognition of c5 nationally by providing mearsurable outcomes with consistent site programming, which elicts national sponsorship thereby securing and growing the c5 brand.

To promote the recognition of c5 nationally by providing measurable outcomes with consistent site programming, which elicits national sponsorship thereby securing and growing the c5 brand.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable-$372,325-
Savings and Temporary Cash Investments$443,993$159,722▼ $284,271
Accounts Receivable$110,000$20,927▼ $89,073
Land, Buildings, and Equipment, Net$8,624$6,934▼ $1,690
Total Assets$568,012$559,908▼ $8,104
Other Assets Total$5,395--
Liabilities
Other Liabilities$110,000$20,927▼ $89,073
Accounts Payable and Accrued Expenses$7,520$15,780▲ $8,260
Total Liabilities$117,520$36,707▼ $80,813
Net Assets / Fund Balance
Temporarily Rstr Net Assets$50,000$372,325▲ $322,325
Unrestricted Net Assets$400,492$150,876▼ $249,616
Total Net Assets Fund Balance$450,492$523,201▲ $72,709
Total Liabilities and Net Assets / Fund Balance$568,012$559,908▼ $8,104

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,934$8,140$15,074
Compensation and Service Providers

Board Members and Trustees

NameTitle
John AvillaBoard Chair
Deborah SamuelsPresident
Cyril TurnerTrustee
John AlmTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,168,452
Program Service Revenue
$0
Investment Income
$275
Other Revenue
$-59,970
All Other Contributions
$536,325
Change in Net Assets
$72,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$680,197
Other Expenses$234,705
Salaries, Compensation, and Employee Benefits$121,146
Total Fundraising Expense$11,377
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$680,197--$680,197
Travel$108,273$2,473-$110,746
Other Salaries and Wages$107,255--$107,255
Fees for Services Other$18,464$8,371$11,377$38,212
Insurance$11,425--$11,425
Information Technology$4,749$3,605-$8,354
Payroll Taxes$8,205--$8,205
Fees for Services Accounting-$6,100-$6,100
Conferences and Meetings$2,500$3,401-$5,901
Other Employee Benefits$439$5,247-$5,686
Occupancy$4,327--$4,327
Office Expenses$3,926$295-$4,221
Depreciation Depletion$3,190--$3,190
Other Expenses$2,548$75-$2,623
All Other Expenses$221--$221
Total Functional Expenses$995,005$29,666$11,377$1,036,048
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
26-2498817-501c3Leadership$383,672
26-2458769-501c3General Support$108,308
04-2103837-501c3Curriculum to Teens$100,385
26-2495318-501c3General Support/prog$87,832
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$190,914
Fundraising Gross Income$130,483
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$762,610$130,483$190,914$-60,431
Total Events$762,610$130,483$190,914$-60,431
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$20,927
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

Form 990 is distributed to all trustees before filing, as well as with an independent financial contractor. Changes are made based upon their input, if required by the regulations.

Form 990, Page 6, Part VI, Line 12C

On an annual basis each trustee is required to read the conflict of interest policy as well as complete and sign a conflict of interest disclosure form.

Form 990, Page 6, Part VI, Line 19

During 2013, the bylaws, conflict of interest policy, and financial documents were available on our website.

Filing and Contact Details

Filer

EIN
27-3287579
Phone
7818342700

Signing Officer

Name
Deborah Samuels
Title
President
Phone
7818342700
Signed
2014-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Samuels
Formed
2010
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
10

Preparer

Preparer
Jack L Mcginnis
Phone
4045314940
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The association is exempt from federal income taxes under the provisions of section 501(c)(3) of the internal revenue code. Income from certain activities not directly related to the association's tax-exempt purpose is subject to taxation as unrelated business income. For the years ended december 31, 2013 and 2012, the association did not have any unrelated business income, and accordingly, no unrelated business income tax. The association believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions (based on a "more-likely-than-not" standard for substantiation) that are material to the financial statements. The association's irs filings for the previous three years remain subject to examination.

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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/EquipmentGrp/DepreciationAmt08140
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012, THE ASSOCIATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME, AND ACCORDINGLY, NO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION BELIEVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS (BASED ON A "MORE-LIKELY-THAN-NOT" STANDARD FOR SUBSTANTIATION) THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ASSOCIATION'S IRS FILINGS FOR THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0LEADERSHIP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL SUPPORT/PROG
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CURRICULUM TO TEENS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10C5 YOUTH FOUNDATION OF GEORGIA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine11C5 YOUTH FOUNDATION OF TEXAS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine12C5 YOUTH FOUNDATION OF SOUTHERN CA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine13CROSSROADS FOR KIDS
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine113012 INDUSTRIAL TERRACE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine121334 SOUTH CENTRAL AVENUE
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IRS990ScheduleI/RecipientTable/USAddress/City1AUSTIN
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0EACH ORGANIZATION RECEIVING FUNDS HAS COMMITTED TO DELIVER THE C5 PROGRAM AS DESCRIBED IN "THE C5 PROGRAM MODEL" DOCUMENT. EACH SITE IS VISITED ANNUALLY TO INSPECT THE PROGRAM DELIVERY AND CERTAIN DOCUMENTATION. SITE PROGRAM STAFF IS REQUIRED TO ATTEND TRAINING ON AN ANNUAL BASIS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS DISTRIBUTED TO ALL TRUSTEES BEFORE FILING, AS WELL AS WITH AN INDEPENDENT FINANCIAL CONTRACTOR. CHANGES ARE MADE BASED UPON THEIR INPUT, IF REQUIRED BY THE REGULATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ON AN ANNUAL BASIS EACH TRUSTEE IS REQUIRED TO READ THE CONFLICT OF INTEREST POLICY AS WELL AS COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DURING 2013, THE BYLAWS, CONFLICT OF INTEREST POLICY, AND FINANCIAL DOCUMENTS WERE AVAILABLE ON OUR WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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