Civic Intelligence

Help Scholarship Foundation Inc

990 • Fiscal year 2014 • EIN 27-4740529

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 09, 2015

PO Box 2782885285

(623) 694-3487

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

34th percentile

-2.0%

Higher net margin than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

40th percentile

$34,220

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

19th percentile

-5.4%

Faster asset growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M 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

$410,236

Down $23,555 (-5.4%) from 2013

Net Assets

Down

$410,236

Down $23,555 (-5.4%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$1,194,401

No earlier filing loaded for comparison.

Expenses

Up

$1,217,956

Up $183,912 (+18%) from 2013

Net Income

-$23,555

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: $337,050Liabilities 2012: $0Net Assets 2012: $337,0502012Assets 2013: $433,791Liabilities 2013: $0Net Assets 2013: $433,7912013Assets 2014: $410,236Liabilities 2014: $0Net Assets 2014: $410,2362014

Highlighted filing

2014

Assets$410,236
Liabilities$0
Net Assets$410,236

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $865,0922012Expenses 2013: $1,034,0442013Revenue 2014: $1,194,401Expenses 2014: $1,217,956Net Income 2014: -$23,5552014

Highlighted filing

2014

Revenue$1,194,401
Expenses$1,217,956
Net Income-$23,555
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 9, 2015
Return Version
2013v4.0
Gross Receipts
$1,194,401
Mission and Program Overview

Mission

The organization's mission is to support the christian education programs in fourteen wisconsin evangelical lutheran synod and evangelical lutheran synod schools by granting scholarships to students attending these schools.

To support the christian education programs in the wisconsin evangelical lutheran synod and evangelical lutheran synod schools by granting scholarships to students attending these schools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$433,791$410,236▼ $23,555
Total Assets$433,791$410,236▼ $23,555
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$433,791$410,236▼ $23,555
Total Net Assets Fund Balance$433,791$410,236▼ $23,555
Total Liabilities and Net Assets / Fund Balance$433,791$410,236▼ $23,555
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lindsay BauerProgram ManagerPT$34,220$34,220

Board Members and Trustees

NameTitle
John SebaldPresident (beg 05/19/14)
Thomas PressPresident (until 05/19/14)
Aaron MuellerDirector
Jim RockwellDirector
Lyle SontagSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,194,401
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,194,401
Change in Net Assets
$-23,555

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,194,401
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,194,401
Total Revenue per Form 990
$1,194,401
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,096,096
Salaries, Compensation, and Employee Benefits$64,999
Other Expenses$56,861
Total Fundraising Expense$28,390
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,096,096--$1,096,096
Current Officers, Directors, Trustees, and Key Employees$18,651$18,651$18,651$55,953
Office Expenses$4,506$3,309$4,047$11,862
Fees for Services Accounting-$7,965-$7,965
Occupancy$1,435$2,427$824$4,686
Payroll Taxes$1,540$1,540$1,539$4,619
Other Salaries and Wages$357$3,712$358$4,427
Information Technology$1,727-$1,727$3,454
Travel$922$922$920$2,764
Fees for Services Other-$1,524-$1,524
Conferences and Meetings$246$477$246$969
Insurance$79$79$78$236
Other Expenses-$10-$10
Total Functional Expenses$1,125,559$64,007$28,390$1,217,956

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,217,956
Total Expenses per Audited Statements$1,217,956
Total Expenses per Form 990$1,217,956
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11

The form 990 and related schedules are reviewed by the program manager and a board member. It is then made available at a board meeting for questions.

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

Each director, principal officer and member of a committee with governing board delegated powers shall annually sign a statement with affirms such person: a. Has received a copy of the conflicts of interest policy, b. Has read and understands the policy c. Has agreed to comply with the policy, and d. Understands the h.e.l.p. Scholarship foundation 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.

Form 990, Part VI, Section B, Line 15

To ensure the help scholarship foundation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status, periodic review shall be conducted. The periodic review shall, at a minimum, include the following whether compensation arrangements and benefits are reasonable, based on competent survey information, and the result of arm's length bargaining.

Form 990, Part VI, Section C, Line 18

If the governing documents and conflict of interest policy of the organization are subject to federal or state public disclosure rules, these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and conflict of interest policy will be provided to the public at the discretion of management.

Form 990, Part VI, Section C, Line 19

The organization will make their application for recognition of exemption and annual information returns available upon request without charge except for a nominal fee for reproduction and actual postage costs. Annual information returns will be available for three years after filing.

Filing and Contact Details

Filer

EIN
27-4740529
Phone
6236943487

Signing Officer

Name
Aaron Mueller
Title
Chairman
Phone
6236943487
Signed
2015-02-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Mueller
Formed
2010
Legal Domicile
Az
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
10

Preparer

Preparer
Monica J Stern CPA
Phone
6026748226
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed its oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The organization implemented accounting guidance related to uncertain tax positions. Using that guidance, tax provisions initially need to be recognized in the financial statements when it is more-likely-than-not that the position will not be sustained upon examination by the tax authorities. As of june 30, 2014, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The organization believes it has had no unrelated business income and therefore, has not filed unrelated business income tax returns. Consequently, all tax years remain subject to examination for federal and state tax purposes.

Raw XML Appendix357 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/ActivityOrMissionDesc0TO SUPPORT THE CHRISTIAN EDUCATION PROGRAMS IN THE WISCONSIN EVANGELICAL LUTHERAN SYNOD AND EVANGELICAL LUTHERAN SYNOD SCHOOLS BY GRANTING SCHOLARSHIPS TO STUDENTS ATTENDING THESE SCHOOLS.
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IRS990/Desc0PROVIDE SCHOLARSHIPS TO QUALIFIED STUDENTS ATTENDING PRIVATE SCHOOLS IN THE STATE OF ARIZONA. FROM JULY, 2013 THROUGH JUNE 2014, HELP SCHOLARSHIP FOUNDATION, INC. PROVIDED TUITION SCHOLARSHIPS TO 629 STUDENTS ATTENDING 14 DIFFERENT SCHOOLS THROUGHOUT THE STATE OF ARIZONA.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT (UNTIL 05/19/14)
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IMPLEMENTED ACCOUNTING GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS. USING THAT GUIDANCE, TAX PROVISIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF JUNE 30, 2014, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE ORGANIZATION BELIEVES IT HAS HAD NO UNRELATED BUSINESS INCOME AND THEREFORE, HAS NOT FILED UNRELATED BUSINESS INCOME TAX RETURNS. CONSEQUENTLY, ALL TAX YEARS REMAIN SUBJECT TO EXAMINATION FOR FEDERAL AND STATE TAX PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR STUDENTS IDENTIFIED WITH FINANCIAL NEED TO ATTEND PRIVATE SCHOOLS IN THE STATE OF ARIZONA.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0629
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALL STUDENTS ARE REQUIRED TO APPLY FOR SCHOLARSHIPS. EACH APPLICATION IS REVIEWED TO DETERMINE THE AMOUNT, IF ANY, OF THE SCHOLARSHIP OR GRANT BASED ON FINANCIAL NEED AND OTHER FACTORS. ALL SCHOLARSHIPS AND GRANTS ARE AWARDED IN A NON-DISCRIMINATORY MANNER TO STUDENTS FROM THE FOURTEEN LUTHERAN SCHOOLS THAT HELP SCHOLARSHIPS FOUNDATIONS, INC. SUPPORTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 AND RELATED SCHEDULES ARE REVIEWED BY THE PROGRAM MANAGER AND A BOARD MEMBER. IT IS THEN MADE AVAILABLE AT A BOARD MEETING FOR QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WITH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE H.E.L.P. SCHOLARSHIP FOUNDATION 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO ENSURE THE HELP SCHOLARSHIP FOUNDATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS, PERIODIC REVIEW SHALL BE CONDUCTED. THE PERIODIC REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION, AND THE RESULT OF ARM'S LENGTH BARGAINING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY OF THE ORGANIZATION ARE SUBJECT TO FEDERAL OR STATE PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL MAKE THEIR APPLICATION FOR RECOGNITION OF EXEMPTION AND ANNUAL INFORMATION RETURNS AVAILABLE UPON REQUEST WITHOUT CHARGE EXCEPT FOR A NOMINAL FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS. ANNUAL INFORMATION RETURNS WILL BE AVAILABLE FOR THREE YEARS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0433791
IRS990/TotalAssetsEOYAmt0410236
IRS990/TotalAssetsGrp/BOYAmt0433791
IRS990/TotalAssetsGrp/EOYAmt0410236
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01194401
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt028390
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064007
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01125559
IRS990/TotalFunctionalExpensesGrp/TotalAmt01217956
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0433791
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0410236
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01125559
IRS990/TotalReportableCompFromOrgAmt034220
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01194401
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0433791
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0410236
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0920
IRS990/TravelGrp/ManagementAndGeneralAmt0922
IRS990/TravelGrp/ProgramServicesAmt0922
IRS990/TravelGrp/TotalAmt02764
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0433791
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0410236
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 27828
IRS990/USAddress/City0TEMPE
IRS990/USAddress/State0AZ
IRS990/USAddress/ZIPCode085285
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.HELPSCHOLARSHIPS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON MUELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06236943487
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-02-09
ReturnHeader/Filer/BusinessName/BusinessNameLine10HELP SCHOLARSHIP FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HELP
ReturnHeader/Filer/EIN0274740529
ReturnHeader/Filer/PhoneNum06236943487
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 27828
ReturnHeader/Filer/USAddress/City0TEMPE
ReturnHeader/Filer/USAddress/State0AZ
ReturnHeader/Filer/USAddress/ZIPCode085285
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770602105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MONICA J STERN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1011225 NORTH 28TH DRIVE SUITE A100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0850295608
ReturnHeader/PreparerPersonGrp/PhoneNum06026748226
ReturnHeader/PreparerPersonGrp/PreparationDt02015-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONICA J STERN CPA
ReturnHeader/ReturnTs02015-02-13T17:38:51-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

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