Civic Intelligence

Downtown Boxing Gym Youth Program

990 • Fiscal year 2015 • EIN 27-5106242

Oct 01, 2014 to Sep 30, 2015 • Filed on May 10, 2016

PO Box 672Birmingham, MI 48012

(248) 933-3358

Siviq Scores

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

Liabilities / Assets

69th percentile

0.32x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.43x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

94th percentile

60%

Higher net margin than 94% of similar nonprofits.

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

Top Officer Pay

40th percentile

$35,622

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M 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

Assets

$1,225,991

No earlier filing loaded for comparison.

Net Assets

$835,730

No earlier filing loaded for comparison.

Liabilities

$390,261

No earlier filing loaded for comparison.

Revenue

$903,890

No earlier filing loaded for comparison.

Expenses

$359,519

No earlier filing loaded for comparison.

Net Income

$544,371

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.

$10M$5.0M$0Assets 2015: $1,225,991Liabilities 2015: $390,261Net Assets 2015: $835,7302015Assets 2016: $1,377,121Liabilities 2016: $380,906Net Assets 2016: $996,2152016Assets 2017: $1,516,064Liabilities 2017: $373,100Net Assets 2017: $1,142,9642017Assets 2018: $3,711,691Liabilities 2018: $352,540Net Assets 2018: $3,359,1512018Assets 2019: $4,644,877Liabilities 2019: $382,065Net Assets 2019: $4,262,8122019Assets 2020: $5,154,710Liabilities 2020: $459,566Net Assets 2020: $4,695,1442020Assets 2021: $6,542,930Liabilities 2021: $393,667Net Assets 2021: $6,149,2632021Assets 2022: $6,414,290Liabilities 2022: $368,533Net Assets 2022: $6,045,7572022Assets 2023: $7,630,278Liabilities 2023: $532,279Net Assets 2023: $7,097,9992023Assets 2024: $9,605,269Liabilities 2024: $388,580Net Assets 2024: $9,216,6892024

Highlighted filing

2015

Assets$1,225,991
Liabilities$390,261
Net Assets$835,730

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2015: $903,890Expenses 2015: $359,519Net Income 2015: $544,3712015Revenue 2016: $787,214Expenses 2016: $626,729Net Income 2016: $160,4852016Revenue 2017: $1,294,836Expenses 2017: $1,149,584Net Income 2017: $145,2522017Revenue 2018: $3,666,783Expenses 2018: $1,450,596Net Income 2018: $2,216,1872018Revenue 2019: $2,860,364Expenses 2019: $1,958,982Net Income 2019: $901,3822019Revenue 2020: $3,061,637Expenses 2020: $2,553,356Net Income 2020: $508,2812020Revenue 2021: $4,081,409Expenses 2021: $2,688,046Net Income 2021: $1,393,3632021Revenue 2022: $3,494,529Expenses 2022: $3,343,035Net Income 2022: $151,4942022Revenue 2023: $4,587,313Expenses 2023: $3,535,071Net Income 2023: $1,052,2422023Revenue 2024: $6,686,830Expenses 2024: $4,568,140Net Income 2024: $2,118,6902024

Highlighted filing

2015

Revenue$903,890
Expenses$359,519
Net Income$544,371
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
May 10, 2016
Return Version
2014v6.0
Gross Receipts
$903,890
Mission and Program Overview

Mission

The organization has one program that provides academic tutoring, mentoring, and athletic training to detroit youth.

Through education, athletics, mentoring and intervention, Downtown Boxing Gym empowers Detroit youth to be positive and productive members of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,602$925,991▲ $919,389
Pledges and Grants Receivable$156,675$184,796▲ $28,121
Cash and Non-Interest-Bearing Accounts$136,380$111,812▼ $24,568
Loans From Officers Directors$10,449$10,449→ $0
Prepaid Expenses and Deferred Charges$5,200$3,392▼ $1,808
Total Assets$304,857$1,225,991▲ $921,134
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$359,423▲ $359,423
Accounts Payable and Accrued Expenses$3,049$20,389▲ $17,340
Total Liabilities$13,498$390,261▲ $376,763
Net Assets / Fund Balance
Unrestricted Net Assets$24,134$523,521▲ $499,387
Temporarily Rstr Net Assets$267,225$312,209▲ $44,984
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$291,359$835,730▲ $544,371
Total Liabilities and Net Assets / Fund Balance$304,857$1,225,991▲ $921,134

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$208,957$0$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$48,459$7,545$0
Leasehold Improvements$668,575$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carlo SweeneyPresidentFT$35,622$35,622
Jessica HauserExecutive Director/Vice PresidentFT$33,205$33,205

Board Members and Trustees

NameTitle
Matthew RolingBoard Chairman
Amy DeinesBoard Member
Clifford BrownBoard Member
David MossBoard Member
Farshad FotouhiBoard Member
Joe EspositoBoard Member
Leah MossBoard Member
Todd SachseBoard Member
Tianna CookBoard Secretary
Jeffrey AddisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$903,890
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$896,768
Change in Net Assets
$544,371

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$138,172Fair Market Value (FMV)
Cars and Other Vehicles3$51,263Market value
Other Non Cash Contri Table2$28,476Fair Market Value (FMV)
Food Inventory360$15,898Dollar per pound
Other Non Cash Contri Table1$5,835Fair Market Value (FMV)
Other Non Cash Contri Table1$5,500Fair Market Value (FMV)
Other Non Cash Contri Table1$1,459Fair Market Value (FMV)
Total Noncash Contributions369$246,603-

Audited Revenue Reconciliation

Revenue per Audited Statements
$903,890
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$903,890
Total Revenue per Form 990
$903,890
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$218,976
Salaries, Compensation, and Employee Benefits$95,749
Total Fundraising Expense$45,605
Professional Fundraising Fees$44,794
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$86,174$9,575-$95,749
Occupancy$81,885$9,883-$91,768
Fees for Services Professional Fundraising--$44,794$44,794
Insurance$19,883$2,209$0$22,092
Other Expenses$13,394$1,637$0$15,031
Fees for Services Accounting-$6,000-$6,000
Depreciation Depletion$5,141$571$0$5,712
Interest$3,854$428$0$4,282
Office Expenses$1,968$251$811$3,030
Information Technology$2,274$727-$3,001
Conferences and Meetings$331--$331
Total Functional Expenses$282,633$31,281$45,605$359,519

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$359,519
Total Expenses per Audited Statements$359,519
Total Expenses per Form 990$359,519
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$44,794
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owner of Sachse Construction is Board MemberGeneral contractor for facility improvementsNo$308,957

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$10,449$10,449→ $0
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 11B

Form 990 and all Schedules are developed and reviewed by the Executive Director and Treasurer. Unless a questions can not be answered by the ED or Treasurer the Board does not review Form 990 and related schedules.

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

The management team of the organization is generally aware of conflicts of interest among its employees, Board and vendors. Prior to entering into any agreement with an organization that has a potential conflict the management team reviews multiple quotes to obtain the best overall product/service at the best value to the organization.

Form 990, Part VI, Section B, Line 15

The Board examines salaries in comparison to other non-profit organizations of a similar size and revenues. The Board considers the salary in conjunction with the overall budget and liquidity available to the organization.

Form 990, Part VI, Section C, Line 19

The governing documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Downtown Boxing Gym Youth Program
EIN
27-5106242
Phone
2489333358
Address
PO Box 672, Birmingham, MI 48012

Signing Officer

Name
Jessica Hauser
Title
Executive Director
Phone
2489333358
Signed
2016-05-10

Organization Details

Principal Officer
Jessica Hauser
Formed
2010
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
3
Volunteers
27
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Educational Supplies
IRS990/OtherExpensesGrp/Desc1Vehicles, fuel, maintenance
IRS990/OtherExpensesGrp/Desc2In-kind food and snacks
IRS990/OtherExpensesGrp/Desc3Other
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31637
IRS990/OtherExpensesGrp/ProgramServicesAmt0568
IRS990/OtherExpensesGrp/ProgramServicesAmt151263
IRS990/OtherExpensesGrp/ProgramServicesAmt215898
IRS990/OtherExpensesGrp/ProgramServicesAmt313394
IRS990/OtherExpensesGrp/TotalAmt0568
IRS990/OtherExpensesGrp/TotalAmt151263
IRS990/OtherExpensesGrp/TotalAmt215898
IRS990/OtherExpensesGrp/TotalAmt315031
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0156675
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0184796
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03392
IRS990/PrincipalOfficerNm0Jessica Hauser
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd01
IRS990/ProgSrvcAccomActy2Grp/Desc0Not applicable
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Not applicable
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0427857
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0107381
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0270272
IRS990/PYSalariesCompEmpBnftPaidAmt050204
IRS990/PYTotalExpensesAmt0157585
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0427857
IRS990/ReconcilationRevenueExpnssAmt0544371
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0903890
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0903890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0427857
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0127273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt044705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt029424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01533149
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt01533149
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0903890
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0427857
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0127273
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt044705
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt029424
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01533149
IRS990ScheduleA/TotalSupportAmt01533149
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0208957
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0208957
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt048459
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07545
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt056004
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0359519
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0668575
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0668575
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00

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