Civic Intelligence

Campaign for Southern Equality

990 • Fiscal year 2016 • EIN 27-4064401

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 28, 2017

Organization Profilesouthernequality.org

View Organization Page

PO Box 364Asheville, NC 28802

(828) 242-1559

Siviq Scores

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

Liabilities / Assets

44th percentile

0.02x

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

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

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% 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

65th percentile

$48,382

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

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

Asset Growth

90th percentile

52%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

83rd percentile

35%

Faster revenue growth than 83% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$320,232

Up $109,872 (+52%) from 2015

Net Assets

Up

$312,831

Up $105,482 (+51%) from 2015

Liabilities

Up

$7,401

Up $4,390 (+146%) from 2015

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin76th percentile

Revenue

Up

$653,944

Up $168,842 (+35%) from 2015

Expenses

Up

$536,418

Up $156,613 (+41%) from 2015

Net Income

Up

$117,526

Up $12,229 (+12%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth90th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $10,140Liabilities 2011: $1,429Net Assets 2011: $8,7112011Assets 2012: $51,804Liabilities 2012: $250Net Assets 2012: $51,5542012Assets 2013: $54,007Liabilities 2013: $3,489Net Assets 2013: $50,5182013Assets 2014: $104,797Liabilities 2014: $2,745Net Assets 2014: $102,0522014Assets 2015: $210,360Liabilities 2015: $3,011Net Assets 2015: $207,3492015Assets 2016: $320,232Liabilities 2016: $7,401Net Assets 2016: $312,8312016Assets 2017: $490,522Liabilities 2017: $5,010Net Assets 2017: $485,5122017Assets 2018: $862,375Liabilities 2018: $3,852Net Assets 2018: $858,5232018Assets 2019: $749,165Liabilities 2019: $44,558Net Assets 2019: $704,6072019Assets 2020: $1,115,256Liabilities 2020: $122,872Net Assets 2020: $992,3842020Assets 2021: $1,477,761Liabilities 2021: $58,604Net Assets 2021: $1,419,1572021Assets 2022: $2,543,119Liabilities 2022: $39,740Net Assets 2022: $2,503,3792022Assets 2024: $3,626,646Liabilities 2024: $49,716Net Assets 2024: $3,576,9302024

Highlighted filing

2016

Assets$320,232
Liabilities$7,401
Net Assets$312,831
Open 2016 Filing

Operations Trend

Revenue Growth83rd percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $38,568Expenses 2011: $29,857Net Income 2011: $8,7112011Revenue 2012: $179,219Expenses 2012: $137,376Net Income 2012: $41,8432012Revenue 2013: $233,555Expenses 2013: $234,591Net Income 2013: -$1,0362013Revenue 2014: $325,117Expenses 2014: $292,981Net Income 2014: $32,1362014Revenue 2015: $485,102Expenses 2015: $379,805Net Income 2015: $105,2972015Revenue 2016: $653,944Expenses 2016: $536,418Net Income 2016: $117,5262016Revenue 2017: $794,803Expenses 2017: $622,122Net Income 2017: $172,6812017Revenue 2018: $1,089,611Expenses 2018: $716,600Net Income 2018: $373,0112018Revenue 2019: $670,664Expenses 2019: $824,580Net Income 2019: -$153,9162019Revenue 2020: $1,308,872Expenses 2020: $1,021,095Net Income 2020: $287,7772020Revenue 2021: $1,521,428Expenses 2021: $1,094,655Net Income 2021: $426,7732021Revenue 2022: $2,615,797Expenses 2022: $1,351,575Net Income 2022: $1,264,2222022Revenue 2024: $2,981,754Expenses 2024: $2,474,115Net Income 2024: $507,6392024

Highlighted filing

2016

Revenue$653,944
Expenses$536,418
Net Income$117,526
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 28, 2017
Return Version
2016v3.0
Gross Receipts
$654,764
Mission and Program Overview

Mission

The Campaign for Southern Equality works for full LGBTQ equality - both legal and lived - across the South. Campaign for Southern Equality's work is rooted in commitments to equity and empathy.

Based in the South, the Campaign for Southern Equality (CSE) is a national effort to assert the full humanity and equality of lesbian, gay, bisexual and transgender people in American life and to increase public support for LGBT rights.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$203,872$183,938▼ $19,934
Savings and Temporary Cash Investments$6,203$96,204▲ $90,001
Pledges and Grants Receivable-$40,000-
Land, Buildings, and Equipment, Net$188$90▼ $98
Total Assets$210,360$320,232▲ $109,872
Other Assets Total$97--
Liabilities
Accounts Payable and Accrued Expenses$3,011$7,401▲ $4,390
Total Liabilities$3,011$7,401▲ $4,390
Net Assets / Fund Balance
Unrestricted Net Assets$182,349$258,902▲ $76,553
Temporarily Rstr Net Assets$25,000$53,929▲ $28,929
Total Net Assets Fund Balance$207,349$312,831▲ $105,482
Total Liabilities and Net Assets / Fund Balance$210,360$320,232▲ $109,872

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$90$1,478$1,568
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jasmine Beach-ferraraExecutive DirectorFT$42,108$6,274$48,382

Board Members and Trustees

NameTitle
Kathryn WatsonInterim Chair & Treasurer, BOD
Kris HermannsVice Chair, Board of Directors
Kelly Durden PoseyMember, Board of Directors
Lee CraytonMember, Board of Directors
Reese HuffmanMember, Board of Directors
Yolany GonellMember, Board of Directors
Ashley ArringtonSecretary, Board of Directors
Revenue and Support

Revenue Composition

Contributions and Grants
$630,190
Program Service Revenue
$20,614
Investment Income
$0
Other Revenue
$3,140
All Other Contributions
$630,190
Change in Net Assets
$117,526

Audited Revenue Reconciliation

Revenue per Audited Statements
$653,944
Revenue Not Reported on Form 990
$12,907
Total Revenue per Audited Statements
$666,851
Total Revenue per Form 990
$653,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$287,852
Other Expenses$203,678
Total Fundraising Expense$49,376
Grants and Similar Amounts Paid$44,888
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,993$24,485$23,576$217,054
Conferences and Meetings$74,945$0$0$74,945
Current Officers, Directors, Trustees, and Key Employees$29,029$9,677$9,677$48,383
Grants to Domestic Orgs$35,869--$35,869
All Other Expenses$14,312$1,484$9,754$25,550
Payroll Taxes$13,840$2,821$2,953$19,614
Office Expenses$13,642$3,376$1,499$18,517
Other Expenses$14,681$0$0$14,681
Information Technology$9,432$1,272$1,467$12,171
Grants to Domestic Individuals$9,019--$9,019
Fees for Services Accounting$0$6,068$0$6,068
Occupancy$3,825$450$225$4,500
Insurance$1,948$1,560$115$3,623
Travel$2,866$0$0$2,866
Other Employee Benefits$2,640$51$110$2,801
Fees for Services Other$780$0$0$780
Depreciation Depletion$0$98$0$98
Total Functional Expenses$435,700$51,342$49,376$536,418

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$549,325
Expenses per Audited Statements$536,418
Total Expenses per Form 990$536,418
Expenses Not Reported on Form 990$12,907
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Western North Carolina Community Health ServicesAsheville, NC501(c)(3)Southern Equality$10,500
Gender BendersPiedmont, SC501(c)(3)Southern Equality$7,500
Western North Carolina AIDS ProjectAsheville, NC501(c)(3)Southern Equality$6,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,925
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Filing and Contact Details

Filer

Filer Name
Campaign For Southern Equality
EIN
27-4064401
Phone
8282421559
Address
PO Box 364, Asheville, NC 28802

Signing Officer

Name
Rev Jasmine Beach-ferarra
Title
Executive Director
Phone
8282421559
Signed
2017-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Jasmine Beach-ferarra
Formed
2010
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
300

Preparer

Firm
Corliss & Solomon Pllc
Address
242 CHARLOTTE ST STE 1, ASHEVILLE, NC 28801-1434
Preparer
Stephen C Corliss
Phone
8282360206
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“The 990 is prepared by independent accountants, reviewed by management, presented to the Board for review, proposed revisions and final approval.”

Pt VI, Line 12C

“Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstains from voting on the issue.”

Pt VI, Line 15A

“In the annual budgeting process, the Board approves a budget line for aggregate salary expense. Thereafter, individual salaries and salary increases for all employees are determined by the Board based on assessment of performance and regular assessment of comparable salary information for non-profit organizations with similar budgets.”

Pt VI, Line 18

“Forms 1023 and 990 are available upon request.”

Pt VI, Line 19

“Governing documents and reviewed financial statements are available upon request.”

Pt XI

“Net assets were reduced by $12,044 as a result of the 2015 audit completed after the 2015 Form 990 was filed.”

Form 990EZ, Part I, Line 8

“Miscellaneous Revenue”

Form 990EZ, Part I, Line 16

“Supplies”

Form 990EZ, Part I, Line 16

“Depreciation Expense”

Form 990EZ, Part I, Line 16

“Website”

Form 990EZ, Part I, Line 16

“Office Expenses”

Form 990EZ, Part I, Line 16

“Travel & Meetings”

Form 990EZ, Part I, Line 16

“Program Event Supplies”

Form 990EZ, Part I, Line 16

“Advertising & Promotion”

Form 990EZ, Part I, Line 16

“Merchandise Expense”

Form 990EZ, Part I, Line 16

“Other Expenses”

Form 990EZ, Part I, Line 16

“Volunteer Expenses”

Form 990EZ, Part I, Line 16

“Professional Development”

Form 990EZ, Part II, Line 24

“Equipment, Net”

Form 990EZ, Part II, Line 24

“Prepaid Expense”

Form 990EZ, Part II, Line 24

“Prepaid Health Insurance”

Form 990EZ, Part II, Line 26

“Accounts Payables”

Form 990EZ, Part II, Line 26

“Payroll Liabilities”

Form 990, Part IX, Line 24E

“Other Program Expenses 6615. 6615. 0. 0.”

Form 990, Part IX, Line 24E

“Miscellaneous 983. 719. 62. 202.”

Form 990, Part IX, Line 24E

“Professional Development 9889. 6978. 1422. 1489.”

Form 990, Part IX, Line 24E

“Fundraising 8063. 0. 0. 8063.”

Financial Statement Notes

Pt X, Line 2

“Campaign for Southern Equality is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2016 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.”

Pt XI, Line 2D

“Cost of Goods Sold”

Pt XII, Line 2D

“Cost of Goods Sold”

Raw XML AppendixShowing 400 of 579 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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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0REV JASMINE BEACH-FERARRA
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IRS990/ProgSrvcAccomActy2Grp/Desc0HOMETOWN ORGANIZING PROJECT: IN 2016, CSE ORGANIZED THE 2016 LGBT* IN THE SOUTH CONFERENCE, WHICH CONVENED 650 ORGANIZERS, SERVICE PROVIDERS AND COMMUNITY MEMBERS FROM ACROSS THE SOUTH TO SHARE STRATEGY AND NETWORK. ALSO IN 2016, CSE CONTINUED TO EXPAND THE SOUTHERN EQUALITY FUND TO PROVIDE DIRECT FUNDING, TRAINING AND TECHNICAL ASSISTANCE TO GRASSROOTS ORGANIZERS AND LGBT-FRIENDLY DIRECT SERVICE PROVIDERS ACROSS THE SOUTH.
IRS990/ProgSrvcAccomActy3Grp/Desc0LGBTQ RIGHTS TOOLKIT: THROUGH OUR LGBTQ RIGHTS TOOLKIT, CSE PROVIDES FREE POP-UP CLINICS, SUPPORT SERVICES AND AN ONLINE TOOLKIT, ALL WITH A GOAL OF HELPING LGBTQ PEOPLE IN THE SOUTH (1) KNOW AND PROTECT THEIR RIGHTS UNDER CURRENT LAWS AND (2) ACCESS LGBTQ-FRIENDLY LEGAL, ADVOCACY AND HEALTH INFORMATION AND SERVICES. DURING 2016, WE SERVED 1,310 INDIVIDUALS AT FREE POP UP CLINICS FOCUSED ON ISSUES SUCH AS NAME CHANGES AND FAMILY RIGHTS. ADDITIONALLY, MORE THAN 2,600 PEOPLE VISITED OUR DIGITAL RE
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IRS990/ReconcilationRevenueExpnssAmt0117526
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt020614
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06203
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096204
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Gross Sales of inventory 2013: 317. 2014: 4449. Description: Other Income 2013: 1665. 2014: 1324.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0179137
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01825327
IRS990ScheduleA/TotalSupportAmt01833087
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleC/AvgGrassrootsLobbyingExpendGrp/CurrentYearMinus3Amt01000
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IRS990ScheduleD/OtherRevenueAmt0820
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Campaign for Southern Equality is exempt from federal income taxes under 501(c)(3) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organization's tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2016 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Cost of Goods Sold
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Cost of Goods Sold
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt15691
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Crisis and Opportunity
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Southern Equality Fund Grants
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Creating Change
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt123
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt251
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$320,232
Liabilities
$7,401
Net assets
$312,831
Revenue
$653,944
Expenses
$536,418
Net income
$117,526
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.63$0.05$3.58$2.98$2.47$0.51
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.04$2.50$2.62$1.35$1.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.06$1.42$1.52$1.09$0.43
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.12$0.99$1.31$1.02$0.29
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.04$0.70$0.67$0.82$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.00$0.86$1.09$0.72$0.37
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.01$0.49$0.79$0.62$0.17
2016Detailed filing. Detailed filing data is available for this year.$0.32$0.01$0.31$0.65$0.54$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.49$0.38$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.33$0.29$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.05$0.00$0.05$0.23$0.23$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.18$0.14$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.04$0.03$0.01