Civic Intelligence

Help Scholarship Foundation Inc

990 • Fiscal year 2015 • EIN 27-4740529

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 15, 2016

8799 N Northern AveTucson, AZ 85704

(520) 297-5710

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.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

13th percentile

0.00x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

10th percentile

-31%

Higher net margin than 10% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

39th percentile

$30,026

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

1st percentile

-92%

Faster asset growth than 1% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

42nd percentile

0.6%

Faster revenue growth than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$33,995

Down $376,241 (-92%) from 2014

Net Assets

Down

$33,995

Down $376,241 (-92%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$1,201,778

Up $7,377 (+0.6%) from 2014

Expenses

Up

$1,578,019

Up $360,063 (+30%) from 2014

Net Income

Down

-$376,241

Down $352,686 (-1497%) from 2014

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: $410,2362014Assets 2015: $33,995Liabilities 2015: $0Net Assets 2015: $33,9952015

Highlighted filing

2015

Assets$33,995
Liabilities$0
Net Assets$33,995

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $865,0922012Expenses 2013: $1,034,0442013Revenue 2014: $1,194,401Expenses 2014: $1,217,956Net Income 2014: -$23,5552014Revenue 2015: $1,201,778Expenses 2015: $1,578,019Net Income 2015: -$376,2412015

Highlighted filing

2015

Revenue$1,201,778
Expenses$1,578,019
Net Income-$376,241
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 15, 2016
Return Version
2014v6.0
Gross Receipts
$1,201,778
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$410,236$33,995▼ $376,241
Total Assets$410,236$33,995▼ $376,241
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$410,236$33,995▼ $376,241
Total Net Assets Fund Balance$410,236$33,995▼ $376,241
Total Liabilities and Net Assets / Fund Balance$410,236$33,995▼ $376,241
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vernon CaulkExecutive Director (until 09-14)PT$30,026$30,026
Lindsay BauerProgram Manager (until 07-14)PT$18,055$18,055
Sandra MenefeeProgram Manager (as of 07-14)PT$8,404$8,404

Board Members and Trustees

NameTitle
Aaron MuellerChairman (as of 09-14)
John SebaldPresident (until 09-14)
Stephen HeitzDirector (07-14 to 05-15)
Dan SolofraDirector (09-14 to 12-14)
Bob GruetzmacherDirector (as of 09-14)
James RockwellSecretary (as of 10-14)
Lyle SonntagSecretary (until 10-14)
Revenue and Support

Revenue Composition

Contributions and Grants
$1,201,778
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,201,778
Change in Net Assets
$-376,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,446,535
Salaries, Compensation, and Employee Benefits$67,275
Other Expenses$64,209
Total Fundraising Expense$41,937
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,446,535--$1,446,535
Current Officers, Directors, Trustees, and Key Employees$10,945$10,946$10,947$32,838
Other Salaries and Wages$1,167$7,498$21,417$30,082
Other Expenses-$26,642-$26,642
Occupancy$4,959$5,259$2,626$12,844
Fees for Services Accounting-$8,167-$8,167
Office Expenses$2,224$1,749$1,879$5,852
Payroll Taxes$1,452$1,452$1,451$4,355
Travel$1,373$1,369$1,368$4,110
Information Technology$1,727-$1,727$3,454
Insurance$626$626$352$1,604
Fees for Services Legal-$1,006-$1,006
Conferences and Meetings$170$190$170$530
Total Functional Expenses$1,471,178$64,904$41,937$1,578,019
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
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

On june 30, 2015, help scholarship foundation, inc. Filed articles of dissolution, which were final as of july 30, 2015. Final scholarship distributions were made in june 2015.

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

Filer Name
Help Scholarship Foundation Inc
EIN
27-4740529
Phone
5202975710
Address
8799 N NORTHERN AVE, TUCSON, AZ 85704

Signing Officer

Name
Aaron Mueller
Title
Chairman
Phone
5202975710
Signed
2016-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aaron Mueller
Formed
2010
Legal Domicile
Az
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
10

Preparer

Firm
Monica J Stern CPA Pllc
Address
11225 NORTH 28TH DRIVE SUITE A100, PHOENIX, AZ 85029-5608
Preparer
Monica J Stern CPA
Phone
6026748226
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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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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS FOR STUDENTS IDENTIFIED WITH FINANCIAL NEED TO ATTEND PRIVATE SCHOOLS IN THE STATE OF ARIZONA.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01279
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 THIRTEEN LUTHERAN SCHOOLS THAT HELP SCHOLARSHIP FOUNDATIONS, INC. SUPPORTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON JUNE 30, 2015, HELP SCHOLARSHIP FOUNDATION, INC. FILED ARTICLES OF DISSOLUTION, WHICH WERE FINAL AS OF JULY 30, 2015. FINAL SCHOLARSHIP DISTRIBUTIONS WERE MADE IN JUNE 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2EACH 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/ExplanationTxt3TO 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/ExplanationTxt4IF 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/ExplanationTxt5THE 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0410236
IRS990/TotalAssetsEOYAmt033995
IRS990/TotalAssetsGrp/BOYAmt0410236
IRS990/TotalAssetsGrp/EOYAmt033995
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01201778
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt041937
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064904
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01471178
IRS990/TotalFunctionalExpensesGrp/TotalAmt01578019
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0410236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt033995
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01471178
IRS990/TotalReportableCompFromOrgAmt056485
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01201778
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0410236
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt033995
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01368
IRS990/TravelGrp/ManagementAndGeneralAmt01369
IRS990/TravelGrp/ProgramServicesAmt01373
IRS990/TravelGrp/TotalAmt04110
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0410236
IRS990/UnrestrictedNetAssetsGrp/EOYAmt033995
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08799 N NORTHERN AVE
IRS990/USAddress/CityNm0TUCSON
IRS990/USAddress/StateAbbreviationCd0AZ
IRS990/USAddress/ZIPCd085704
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AARON MUELLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum05202975710
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HELP SCHOLARSHIP FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HELP
ReturnHeader/Filer/EIN0274740529
ReturnHeader/Filer/PhoneNum05202975710
ReturnHeader/Filer/USAddress/AddressLine1Txt08799 N NORTHERN AVE
ReturnHeader/Filer/USAddress/CityNm0TUCSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AZ
ReturnHeader/Filer/USAddress/ZIPCd085704
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770602105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MONICA J STERN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt011225 NORTH 28TH DRIVE SUITE A100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0850295608
ReturnHeader/PreparerPersonGrp/PhoneNum06026748226
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONICA J STERN CPA
ReturnHeader/ReturnTs02016-01-26T08:27:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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