Civic Intelligence

Five Smooth Stones Foundation Inc

990 • Fiscal year 2015 • EIN 27-4400615

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 22, 2016

Organization Profilewww.baltimorecollegiate.org
4 W Read StBaltimore, MD 21201

(443) 642-5320

Siviq Scores

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

Liabilities / Assets

94th percentile

0.97x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

0.49x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

76th percentile

20%

Higher net margin than 76% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$43,083

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 17.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

Score unavailable

No value available

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

Source year 2015

Revenue Growth

Score unavailable

No value available

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

Source year 2015

Balance Sheet
Liabilities / Assets94th percentile

Assets

$121,219

No earlier filing loaded for comparison.

Net Assets

$3,340

No earlier filing loaded for comparison.

Liabilities

$117,879

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin76th percentile

Revenue

$240,962

No earlier filing loaded for comparison.

Expenses

$193,718

No earlier filing loaded for comparison.

Net Income

$47,244

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$800K$600K$400K$200K$0-$200KAssets 2015: $121,219Liabilities 2015: $117,879Net Assets 2015: $3,3402015Assets 2016: $158,667Liabilities 2016: $186,924Net Assets 2016: -$28,2572016Assets 2017: $532,927Liabilities 2017: $184,915Net Assets 2017: $348,0122017Assets 2018: $516,200Liabilities 2018: $202,708Net Assets 2018: $313,4922018Assets 2019: $548,368Liabilities 2019: $326,442Net Assets 2019: $221,9262019Assets 2020: $570,506Liabilities 2020: $467,187Net Assets 2020: $103,3192020Assets 2021: $627,387Liabilities 2021: $411,410Net Assets 2021: $215,9772021Assets 2022: $627,314Liabilities 2022: $486,508Net Assets 2022: $140,8062022Assets 2023: $442,207Liabilities 2023: $594,237Net Assets 2023: -$152,0302023Assets 2024: $631,043Liabilities 2024: $640,727Net Assets 2024: -$9,6842024

Highlighted filing

2015

Assets$121,219
Liabilities$117,879
Net Assets$3,340
Open 2015 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $240,962Expenses 2015: $193,718Net Income 2015: $47,2442015Revenue 2016: $2,667,849Expenses 2016: $2,657,285Net Income 2016: $10,5642016Revenue 2017: $3,761,588Expenses 2017: $3,385,319Net Income 2017: $376,2692017Revenue 2018: $5,168,565Expenses 2018: $5,203,938Net Income 2018: -$35,3732018Revenue 2019: $5,599,204Expenses 2019: $5,688,202Net Income 2019: -$88,9982019Revenue 2020: $5,630,855Expenses 2020: $5,749,462Net Income 2020: -$118,6072020Revenue 2021: $5,752,390Expenses 2021: $5,639,732Net Income 2021: $112,6582021Revenue 2022: $6,417,834Expenses 2022: $6,493,005Net Income 2022: -$75,1712022Revenue 2023: $4,913,494Expenses 2023: $5,206,330Net Income 2023: -$292,8362023Revenue 2024: $5,525,768Expenses 2024: $5,383,422Net Income 2024: $142,3462024

Highlighted filing

2015

Revenue$240,962
Expenses$193,718
Net Income$47,244
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 22, 2016
Return Version
2014v6.0
Gross Receipts
$240,962
Mission and Program Overview

Mission

Baltimore collegiate school for boys provides the finest liberal arts education possible to baltimore's next generation of young men, ensuring that they will become responsible citizens trained to lead and serve our community, our nation, and our world.

Baltimore Collegiate School for Boys is established to seek out, find and advance forward the next generation of young men who, through the finest liberal arts education possible, will become responsible citizens trained to lead and serve in our community, the nation and the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,372$69,601▲ $67,229
Accounts Receivable$0$48,934▲ $48,934
Loans From Officers Directors-$20,000-
Savings and Temporary Cash Investments$1,559$2,263▲ $704
Prepaid Expenses and Deferred Charges$538--
Total Assets$4,469$121,219▲ $116,750
Other Assets Total$0$421▲ $421
Liabilities
Other Liabilities$47,280$62,280▲ $15,000
Accounts Payable and Accrued Expenses$1,000$35,599▲ $34,599
Total Liabilities$48,280$117,879▲ $69,599
Net Assets / Fund Balance
Unrestricted Net Assets$-43,811$3,340▲ $47,151
Total Net Assets Fund Balance$-43,811$3,340▲ $47,151
Total Liabilities and Net Assets / Fund Balance$4,469$121,219▲ $116,750
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jack PannellFounder & PresidentFT$43,083$43,083

Board Members and Trustees

NameTitle
Betsey HobelmannChair
Chike AguhMember
Kate JordanMember
Mark MullicanMember
Kimberly MoffittSecretary
Josh EastrightTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,897
Program Service Revenue
$0
Investment Income
$65
Other Revenue
$0
All Other Contributions
$85,992
Change in Net Assets
$47,244
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$126,672
Salaries, Compensation, and Employee Benefits$67,046
Total Fundraising Expense$12,623
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,932$10,057$10,057$67,046
Fees for Services Management$42,516$9,135$325$51,976
Fees for Services Legal$13,154$8,654-$21,808
Travel$9,670$317$170$10,157
Office Expenses$6,258$1,343$718$8,319
Fees for Services Accounting$5,015$1,254-$6,269
Occupancy$2,841$610$326$3,777
All Other Expenses$2,773$594$317$3,684
Other Expenses$1,915$411$220$2,546
Insurance$966$242-$1,208
Conferences and Meetings$600--$600
Total Functional Expenses$147,562$33,533$12,623$193,718
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-$20,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Short-Term Debt$62,280
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Part VI, Section A, line 8B

“There is no committee that has authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, line 11

“Senior management reviews the 990 after it is prepared by external CPA firm. The Finance Committee then reviews the 990, followed by the full Board of Trustees.”

Form 990, Part VI, Section B, line 12C

“New Board members sign a conflict of interest statement. Existing Board members annually attest and sign the conflict of interest statement at the annual meeting. If a potential conflict of interest exists, the Board will discuss and ask for legal review, if necessary.”

Form 990, Part VI, Section B, line 15A

“A compensation committee was formed, which researched executive director compensation at other charter schools in the Baltimore area, based on size of school, when the school started, etc. The committee then submitted this information to the full Board of Trustees, along with a salary recommendation. The full Board negotiated final terms with the Executive Director, in consultation with legal counsel.”

Form 990, Part VI, Section C, line 19

“Available upon request.”

Filing and Contact Details

Filer

Filer Name
Five Smooth Stones Foundation
EIN
27-4400615
Phone
4436425320
Address
4 W Read St, Baltimore, MD 21201

Signing Officer

Name
Jack Pannell
Title
President/Founder
Phone
4436425320
Signed
2016-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jack Pannell
Formed
2010
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
25

Preparer

Firm
SB & Company LLC
Address
200 International Circle Suite 5500, Hunt Valley, MD 21030
Preparer
Pamela Gray
Phone
4105840060
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 2

“The program services started during fiscal year of 2015.”

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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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IRS990/Desc0The Five Smooth Stones Foundation is committed to transforming a generation of boys and young men in Baltimore City through the finest educational opportunities possible. The Foundation was organized to launch Baltimore Collegiate School for Boys and is the operator of the first all-boys public charter school in Baltimore City designed with an integrated curriculum and academic program from grade 4 through grade 12.
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IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The organization includes its non-discrimination policy on its website and online and offline admission application.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The organization received funding from the U.S. Department of Education Charter Schools Program (84.282B) for planning, program design and implementation activities.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Support the organization
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt020000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Betsey Hobelmann
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Chair
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt020000
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The program services started during fiscal year of 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There is no committee that has authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Senior management reviews the 990 after it is prepared by external CPA firm. The Finance Committee then reviews the 990, followed by the full Board of Trustees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3New Board members sign a conflict of interest statement. Existing Board members annually attest and sign the conflict of interest statement at the annual meeting. If a potential conflict of interest exists, the Board will discuss and ask for legal review, if necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A compensation committee was formed, which researched executive director compensation at other charter schools in the Baltimore area, based on size of school, when the school started, etc. The committee then submitted this information to the full Board of Trustees, along with a salary recommendation. The full Board negotiated final terms with the Executive Director, in consultation with legal counsel.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd01
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04469
IRS990/TotalAssetsEOYAmt0121219
IRS990/TotalAssetsGrp/BOYAmt04469
IRS990/TotalAssetsGrp/EOYAmt0121219
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0240897
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012623
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033533
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0147562
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193718
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048280
IRS990/TotalLiabilitiesEOYAmt0117879
IRS990/TotalLiabilitiesGrp/BOYAmt048280
IRS990/TotalLiabilitiesGrp/EOYAmt0117879
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-43811
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03340
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0147562
IRS990/TotalReportableCompFromOrgAmt043083
IRS990/TotalRevenueGrp/ExclusionAmt065
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240962
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04469
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0121219
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0170
IRS990/TravelGrp/ManagementAndGeneralAmt0317
IRS990/TravelGrp/ProgramServicesAmt09670
IRS990/TravelGrp/TotalAmt010157
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-43811
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03340
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04 W Read St
IRS990/USAddress/CityNm0Baltimore
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021201
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.baltimorecollegiate.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jack Pannell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President/Founder
ReturnHeader/BusinessOfficerGrp/PhoneNum04436425320
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIVE SMOOTH STONES FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0FIVE
ReturnHeader/Filer/EIN0274400615
ReturnHeader/Filer/PhoneNum04436425320
ReturnHeader/Filer/USAddress/AddressLine1Txt04 W Read St
ReturnHeader/Filer/USAddress/CityNm0Baltimore
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd021201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202153727
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SB & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 International Circle Suite 5500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hunt Valley
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021030
ReturnHeader/PreparerPersonGrp/PhoneNum04105840060
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Pamela Gray
ReturnHeader/ReturnTs02016-04-22T14:49:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$121,219
Liabilities
$117,879
Net assets
$3,340
Revenue
$240,962
Expenses
$193,718
Net income
$47,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.63$0.64$0.01$5.53$5.38$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.44$0.59$0.15$4.91$5.21$0.29
2022Detailed filing. Detailed filing data is available for this year.$0.63$0.49$0.14$6.42$6.49$0.08
2021Detailed filing. Detailed filing data is available for this year.$0.63$0.41$0.22$5.75$5.64$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.47$0.10$5.63$5.75$0.12
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.33$0.22$5.60$5.69$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.52$0.20$0.31$5.17$5.20$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.53$0.18$0.35$3.76$3.39$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.16$0.19$0.03$2.67$2.66$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.12$0.12$0.00$0.24$0.19$0.05