Civic Intelligence

Downtown Boxing Gym Youth Program

990 • Fiscal year 2016 • EIN 27-5106242

Oct 01, 2015 to Sep 30, 2016 • Filed on May 10, 2017

6445 E Vernor HwyDetroit, MI 48207

(313) 209-3029

Siviq Scores

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

Liabilities / Assets

68th percentile

0.28x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.48x

Higher debt load relative to revenue than 76% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

80th percentile

20%

Higher net margin than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

45th percentile

$51,787

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

75th percentile

12%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,377,121

Up $151,130 (+12%) from 2015

Net Assets

Up

$996,215

Up $160,485 (+19%) from 2015

Liabilities

Down

$380,906

Down $9,355 (-2.4%) from 2015

Revenue

Down

$787,214

Down $116,676 (-13%) from 2015

Expenses

Up

$626,729

Up $267,210 (+74%) from 2015

Net Income

Down

$160,485

Down $383,886 (-71%) from 2015

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

2016

Assets$1,377,121
Liabilities$380,906
Net Assets$996,215

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

2016

Revenue$787,214
Expenses$626,729
Net Income$160,485
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 10, 2017
Return Version
2015v3.0
Gross Receipts
$787,214
Mission and Program Overview

Mission

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

Through education, athletics, mentorship and intervention, the Downtown Boxing Gym empowers Detroit students to be positive and productive members of society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$925,991$918,972▼ $7,019
Cash and Non-Interest-Bearing Accounts$111,812$294,471▲ $182,659
Pledges and Grants Receivable$184,796$160,515▼ $24,281
Loans From Officers Directors$10,449$0▼ $10,449
Prepaid Expenses and Deferred Charges$3,392$3,163▼ $229
Total Assets$1,225,991$1,377,121▲ $151,130
Liabilities
Mortgage Notes Payable Secured by Investment Property$359,423$343,133▼ $16,290
Accounts Payable and Accrued Expenses$20,389$37,773▲ $17,384
Total Liabilities$390,261$380,906▼ $9,355
Net Assets / Fund Balance
Unrestricted Net Assets$523,521$901,214▲ $377,693
Temporarily Rstr Net Assets$312,209$95,001▼ $217,208
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$835,730$996,215▲ $160,485
Total Liabilities and Net Assets / Fund Balance$1,225,991$1,377,121▲ $151,130

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$202,567$6,390$0
Other Land Buildings$17,492$8,441$0
Land$0-$0
Equipment$40,396$9,768$0
Leasehold Improvements$658,517$20,775$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carlo SweeneyPresidentFT$51,787$51,787
Jessica HauserExecutive Director/Vice PresidentFT$51,787$51,787

Board Members and Trustees

NameTitle
Matthew RollingBoard Chairman
Clifford BrownBoard Member
David MossBoard Member
Joe EspositoBoard Member
John OwensBoard Member
Leah MossBoard Member
Michael PerkinsBoard Member
Peter FezzeyBoard Member
Todd SachseBoard Member
AmyDeines
Elizabeth KmetzSecretary
Jeffrey AddisonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$787,214
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$773,560
Change in Net Assets
$160,485

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
Cars and Other Vehicles4$68,455Market Value
Other Non Cash Contri Table1$20,093Fair Market Value (FMV)
Food Inventory360$11,026Dollar per pound
Other Non Cash Contri Table1$5,000Fair Market Value (FMV)
Total Noncash Contributions366$104,574-

Audited Revenue Reconciliation

Revenue per Audited Statements
$787,214
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$787,214
Total Revenue per Form 990
$787,214
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,489
Salaries, Compensation, and Employee Benefits$277,240
Total Fundraising Expense$99,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$158,874$33,045$85,321$277,240
All Other Expenses$35,495$1,440$14,132$51,067
Fees for Services Other$19,063$22,474-$41,537
Depreciation Depletion$31,118$3,458-$34,576
Insurance$30,941$3,438-$34,379
Other Expenses$18,816$2,091$0$20,907
Interest$17,264$1,918-$19,182
Office Expenses$16,080$113-$16,193
Fees for Services Accounting-$13,053-$13,053
Conferences and Meetings$8,410$0$0$8,410
Fees for Services Legal-$1,375-$1,375
Information Technology$0$191$0$191
Total Functional Expenses$441,766$85,510$99,453$626,729

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$626,729
Total Expenses per Audited Statements$626,729
Total Expenses per Form 990$626,729
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
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$10,449$0▼ $10,449
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 question cannot be answered by the Executive Director, or Treasurer, the board does not review Form 990 or 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 the 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 organization 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
3132093029
Address
6445 E VERNOR HWY, DETROIT, MI 48207

Signing Officer

Name
Jessica Hauser
Title
Executive Director
Phone
3132093029
Signed
2017-05-10

Organization Details

Principal Officer
Jessica Hauser
Formed
2010
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
6
Volunteers
186
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IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0191
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt0191
IRS990/InsuranceGrp/ManagementAndGeneralAmt03438
IRS990/InsuranceGrp/ProgramServicesAmt030941
IRS990/InsuranceGrp/TotalAmt034379
IRS990/InterestGrp/ManagementAndGeneralAmt01918
IRS990/InterestGrp/ProgramServicesAmt017264
IRS990/InterestGrp/TotalAmt019182
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt024
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt045374
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0925991
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0918972
IRS990/LandBldgEquipCostOrOtherBssAmt0964346
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt010449
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The organization has one program service that provides academic tutoring, mentoring and athletic training to Detroit youth. The number of children benefiting from services during this period was approximately 135 students.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0359423
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0343133
IRS990/NetAssetsOrFundBalancesBOYAmt0835730
IRS990/NetAssetsOrFundBalancesEOYAmt0996215
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt092785
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0113
IRS990/OfficeExpensesGrp/ProgramServicesAmt016080
IRS990/OfficeExpensesGrp/TotalAmt016193
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Vehicles
IRS990/OtherExpensesGrp/Desc2In-kind food and snacks
IRS990/OtherExpensesGrp/Desc3Maintenance
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02914
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32091
IRS990/OtherExpensesGrp/ProgramServicesAmt026224
IRS990/OtherExpensesGrp/ProgramServicesAmt168455
IRS990/OtherExpensesGrp/ProgramServicesAmt211026
IRS990/OtherExpensesGrp/ProgramServicesAmt318816
IRS990/OtherExpensesGrp/TotalAmt029138
IRS990/OtherExpensesGrp/TotalAmt168455
IRS990/OtherExpensesGrp/TotalAmt211026
IRS990/OtherExpensesGrp/TotalAmt320907
IRS990/OtherRevenueTotalAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0184796
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0160515
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03392
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03163
IRS990/PrincipalOfficerNm0Jessica Hauser
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0903890
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0218976
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0544371
IRS990/PYSalariesCompEmpBnftPaidAmt095749
IRS990/PYTotalExpensesAmt0359519
IRS990/PYTotalProfFndrsngExpnsAmt044794
IRS990/PYTotalRevenueAmt0903890
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0160485
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/RevenueAmt0787214
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0787214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0903890
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0427857
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0127273
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt044705
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02290939
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/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.55593
IRS990ScheduleA/PublicSupportPY170Pct00
IRS990ScheduleA/PublicSupportTotal170Amt01273601
IRS990ScheduleA/SubstantialContributorsTotAmt01017338
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt00

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