Civic Intelligence

Mustard Seed Autism Project Inc.

990 • Fiscal year 2018 • EIN 30-0573261

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 02, 2019

PO Box 14597Arlington, TX 76094

(817) 277-8870

Siviq Scores

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

Liabilities / Assets

50th percentile

0.08x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.02x

Higher debt load relative to revenue than 27% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

62nd percentile

7.9%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

58th percentile

$79,441

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

89th percentile

37%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

84th percentile

38%

Faster revenue growth than 84% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$277,190

Up $75,311 (+37%) from 2017

Net Assets

Up

$253,837

Up $86,078 (+51%) from 2017

Liabilities

Down

$23,353

Down $10,767 (-32%) from 2017

Revenue

Up

$1,180,175

Up $324,137 (+38%) from 2017

Expenses

Up

$1,087,269

Up $236,413 (+28%) from 2017

Net Income

Up

$92,906

Up $87,724 (+1693%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2015: $164,534Liabilities 2015: $68,300Net Assets 2015: $96,2342015Assets 2016: $232,442Liabilities 2016: $23,421Net Assets 2016: $209,0212016Assets 2017: $201,879Liabilities 2017: $34,120Net Assets 2017: $167,7592017Assets 2018: $277,190Liabilities 2018: $23,353Net Assets 2018: $253,8372018Assets 2019: $196,178Liabilities 2019: $57,241Net Assets 2019: $138,9372019Assets 2020: $339,853Liabilities 2020: $130,597Net Assets 2020: $209,2562020Assets 2021: $451,135Liabilities 2021: $35,779Net Assets 2021: $415,3562021Assets 2022: $227,548Liabilities 2022: $86,169Net Assets 2022: $141,3792022Assets 2023: $174,341Liabilities 2023: $177,496Net Assets 2023: -$3,1552023Assets 2024: $138,643Liabilities 2024: $196,968Net Assets 2024: -$58,3252024

Highlighted filing

2018

Assets$277,190
Liabilities$23,353
Net Assets$253,837

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $558,288Expenses 2015: $504,353Net Income 2015: $53,9352015Revenue 2016: $784,985Expenses 2016: $635,017Net Income 2016: $149,9682016Revenue 2017: $856,038Expenses 2017: $850,856Net Income 2017: $5,1822017Revenue 2018: $1,180,175Expenses 2018: $1,087,269Net Income 2018: $92,9062018Revenue 2019: $1,401,023Expenses 2019: $1,508,497Net Income 2019: -$107,4742019Revenue 2020: $1,443,632Expenses 2020: $1,373,313Net Income 2020: $70,3192020Revenue 2021: $1,669,331Expenses 2021: $1,463,242Net Income 2021: $206,0892021Revenue 2022: $1,208,695Expenses 2022: $1,489,104Net Income 2022: -$280,4092022Revenue 2023: $1,237,858Expenses 2023: $1,382,392Net Income 2023: -$144,5342023Revenue 2024: $1,065,223Expenses 2024: $1,120,393Net Income 2024: -$55,1702024

Highlighted filing

2018

Revenue$1,180,175
Expenses$1,087,269
Net Income$92,906
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 2, 2019
Return Version
2018v3.1
Gross Receipts
$1,180,175
Mission and Program Overview

Mission

The mission of mustard seed autism project, inc. Is to provide quality applied behavior analysis services in a fun, caring environment to families and caretakers of children with autism and other developmental challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$124,862$159,261▲ $34,399
Accounts Receivable$74,125$116,151▲ $42,026
Loans From Officers Directors$21,388$21,388→ $0
Land, Buildings, and Equipment, Net$2,892$1,778▼ $1,114
Total Assets$201,879$277,190▲ $75,311
Liabilities
Accounts Payable and Accrued Expenses$12,732$1,965▼ $10,767
Total Liabilities$34,120$23,353▼ $10,767
Net Assets / Fund Balance
Unrestricted Net Assets$167,759$253,837▲ $86,078
Total Net Assets Fund Balance$167,759$253,837▲ $86,078
Total Liabilities and Net Assets / Fund Balance$201,879$277,190▲ $75,311

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,397$1,634$3,031
Other Land Buildings$381$1,141$1,522
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nancy WagnerExecutive DiFT$79,441$79,441
Nancy AndersonVice Pres/di-$2,629$2,629

Board Members and Trustees

NameTitle
John WagnerPresident/di
Jo JordanDirector
Sander MartinDirector
Vicki VinsonDirector
Justin JordanSecretary/di
Tom HardmanTreasurer/di
Revenue and Support

Revenue Composition

Contributions and Grants
$12,961
Program Service Revenue
$1,162,684
Investment Income
$4,530
Other Revenue
$0
All Other Contributions
$12,961
Change in Net Assets
$92,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$888,995
Other Expenses$198,274
Total Fundraising Expense$75
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$679,669--$679,669
Occupancy$85,989$21,497-$107,486
Current Officers, Directors, Trustees, and Key Employees$42,989$40,360-$83,349
Payroll Taxes$53,934$7,067-$61,001
Comp Disqual Persons$412$52,014-$52,426
Office Expenses$21,176$13,124-$34,300
Other Employee Benefits$12,550--$12,550
Insurance$10,032--$10,032
Information Technology$8,331$736-$9,067
Conferences and Meetings$5,002--$5,002
Travel$4,063--$4,063
Fees for Services Accounting-$3,000-$3,000
Fees for Services Other$2,589--$2,589
Other Expenses$1,208--$1,208
Depreciation Depletion$891$222-$1,113
Advertising$299-$75$374
Total Functional Expenses$949,174$138,020$75$1,087,269
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nancy WagnerSee Part VEmploymentNo$80,720
Thomas J WagnerSee Part VEmploymentNo$52,014

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$21,388$21,388→ $0
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
Yes
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, Page 6, Part VI, Line 2

John wagner nancy wagner president exec dir family jo jordan nancy wagner director exec dir family tom hardman nancy wagner treasurer exec dir family justin jordan jo jordan secretary director family tom hardman jo jordan treasurer director family justin jordan nancy wagner secretary exec dir family

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by a third party cpa firm. Upon completion, the form 990 is provided to the executive director to review with the president of the board of directors or other designated board member. After approval is received, the cpa firm prepares the return for signature and efiling. The executive director signs and files the return.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy covers any director, principal officer, or member of a committee with governing board delegated powers who has a direct or indirect financial interest. Each interested person shall annually sign a statement affirming they have received a copy of the conflict of interest policy, read and understood the policy, and agree to comply with the policy. If a potential conflict of interest arises, interested persons must disclose the existance of a conflict and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement. After disclosure and discussion with the interested person, he/she will leave the governing board or committee meeting while determination of a conflict of interest is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. If appropriate, the chairperson of the governing board shall appoint a disinterested person to investigate alternatives to the proposed arrangement or transaction. After exercising due diligence, the governing board shall determine if the organization can obtain with reasonable efforts a more advantageous transactions from a personal that would not give rise to a conflict. If a more advantageous transaction is not possible, the board shall determine by a majority vote of the disinterested directors whether the transaction is in the best interest of the organization.

Form 990, Page 6, Part VI, Line 15A

When determining compensation of the executive director, the organization considers outside data such as compensation serveys. The compensation is voted on by board members and documented in writing.

Form 990, Page 6, Part VI, Line 15B

When determining compensation of the officers and key employees, the organization considers outside data such as compensation serveys. The compensation is voted on by board members and documented in writing.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Mustard Seed Autism Project Inc
EIN
30-0573261
Phone
8172778870
Address
PO BOX 14597, ARLINGTON, TX 76094
Doing Business As
Aba Academy

Signing Officer

Name
Nancy Wagner
Title
Executive Director
Phone
8173070803
Signed
2019-09-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy Wagner
Formed
2009
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
3
Employees
50
Volunteers
14

Preparer

Firm
Sommerville & Associates Pc
Address
3030 MATLOCK RD STE 201, ARLINGTON, TX 76015-2936
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Mustard seed autism project, inc. Provides quality applied behavior analysis services. In 2018, mustard seed autism project served 43 children and their families, including 10 who concluded their treatment. Much of our efforts in 2018 focused on staff development to help provide our patients with the best quality therapy available. We funded the training for nine staff members to earn their certification as registered behavior technicians. We also hired and trained an additional nine entry level behavior technicians. We have been partnering with educational institutions (schools and daycares) and public servants (fire, police, ems) to help our patients and the community members better understand each other and to build positive relationships. Numerous former patients have left our services and gone on to earn scholarships and other awards. Many are actively involved in their community including driving, attending college, and earning degrees from graduate programs. Volunteer opportunities were pursued and a total of 14 people provided over 560 volunteer hours.

Form 990, Part XI, Line 9

BAD DEBT EXPENSE -6,828

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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1THOMAS J WAGNER
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN NANCY WAGNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1JOHN NANCY WAGNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2JOHN NANCY WAGNER
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm7JOHN NANCY WAGNER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3DIRECTOR
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt5DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt6DIRECTOR
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PART VI LINE (1) - NANCY WAGNER, EXECUTIVE DIRECTOR, HAS A FAMILY RELATIONSHIP WITH JOHN WAGNER, PRESIDENT, JO JORDAN, DIRECTOR, JUSTIN JORDAN, SECRETARY, AND TOM HARDMAN, TREASURER. PART VI LINE (2) - THOMAS J WAGNER HAS A FAMILY RELATIONSHIP WITH JOHN WAGNER, PRESIDENT, JO JORDAN, DIRECTOR, JUSTIN JORDAN, SECRETARY, NANCY WAGNER, EXECUTIVE DIRECTOR, AND TOM HARDMAN, TREASURER.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt021388
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MUSTARD SEED AUTISM PROJECT, INC. PROVIDES QUALITY APPLIED BEHAVIOR ANALYSIS SERVICES. IN 2018, MUSTARD SEED AUTISM PROJECT SERVED 43 CHILDREN AND THEIR FAMILIES, INCLUDING 10 WHO CONCLUDED THEIR TREATMENT. MUCH OF OUR EFFORTS IN 2018 FOCUSED ON STAFF DEVELOPMENT TO HELP PROVIDE OUR PATIENTS WITH THE BEST QUALITY THERAPY AVAILABLE. WE FUNDED THE TRAINING FOR NINE STAFF MEMBERS TO EARN THEIR CERTIFICATION AS REGISTERED BEHAVIOR TECHNICIANS. WE ALSO HIRED AND TRAINED AN ADDITIONAL NINE ENTRY LEVEL BEHAVIOR TECHNICIANS. WE HAVE BEEN PARTNERING WITH EDUCATIONAL INSTITUTIONS (SCHOOLS AND DAYCARES) AND PUBLIC SERVANTS (FIRE, POLICE, EMS) TO HELP OUR PATIENTS AND THE COMMUNITY MEMBERS BETTER UNDERSTAND EACH OTHER AND TO BUILD POSITIVE RELATIONSHIPS. NUMEROUS FORMER PATIENTS HAVE LEFT OUR SERVICES AND GONE ON TO EARN SCHOLARSHIPS AND OTHER AWARDS. MANY ARE ACTIVELY INVOLVED IN THEIR COMMUNITY INCLUDING DRIVING, ATTENDING COLLEGE, AND EARNING DEGREES FROM GRADUATE PROGRAMS. VOLUNTEER OPPORTUNITIES WERE PURSUED AND A TOTAL OF 14 PEOPLE PROVIDED OVER 560 VOLUNTEER HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOHN WAGNER NANCY WAGNER PRESIDENT EXEC DIR FAMILY JO JORDAN NANCY WAGNER DIRECTOR EXEC DIR FAMILY TOM HARDMAN NANCY WAGNER TREASURER EXEC DIR FAMILY JUSTIN JORDAN JO JORDAN SECRETARY DIRECTOR FAMILY TOM HARDMAN JO JORDAN TREASURER DIRECTOR FAMILY JUSTIN JORDAN NANCY WAGNER SECRETARY EXEC DIR FAMILY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY A THIRD PARTY CPA FIRM. UPON COMPLETION, THE FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR TO REVIEW WITH THE PRESIDENT OF THE BOARD OF DIRECTORS OR OTHER DESIGNATED BOARD MEMBER. AFTER APPROVAL IS RECEIVED, THE CPA FIRM PREPARES THE RETURN FOR SIGNATURE AND EFILING. THE EXECUTIVE DIRECTOR SIGNS AND FILES THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONFLICT OF INTEREST POLICY COVERS ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST. EACH INTERESTED PERSON SHALL ANNUALLY SIGN A STATEMENT AFFIRMING THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, READ AND UNDERSTOOD THE POLICY, AND AGREE TO COMPLY WITH THE POLICY. IF A POTENTIAL CONFLICT OF INTEREST ARISES, INTERESTED PERSONS MUST DISCLOSE THE EXISTANCE OF A CONFLICT AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE AND DISCUSSION WITH THE INTERESTED PERSON, HE/SHE WILL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF APPROPRIATE, THE CHAIRPERSON OF THE GOVERNING BOARD SHALL APPOINT A DISINTERESTED PERSON TO INVESTIGATE ALTERNATIVES TO THE PROPOSED ARRANGEMENT OR TRANSACTION. AFTER EXERCISING DUE DILIGENCE, THE GOVERNING BOARD SHALL DETERMINE IF THE ORGANIZATION CAN OBTAIN WITH REASONABLE EFFORTS A MORE ADVANTAGEOUS TRANSACTIONS FROM A PERSONAL THAT WOULD NOT GIVE RISE TO A CONFLICT. IF A MORE ADVANTAGEOUS TRANSACTION IS NOT POSSIBLE, THE BOARD SHALL DETERMINE BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS IN THE BEST INTEREST OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WHEN DETERMINING COMPENSATION OF THE EXECUTIVE DIRECTOR, THE ORGANIZATION CONSIDERS OUTSIDE DATA SUCH AS COMPENSATION SERVEYS. THE COMPENSATION IS VOTED ON BY BOARD MEMBERS AND DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WHEN DETERMINING COMPENSATION OF THE OFFICERS AND KEY EMPLOYEES, THE ORGANIZATION CONSIDERS OUTSIDE DATA SUCH AS COMPENSATION SERVEYS. THE COMPENSATION IS VOTED ON BY BOARD MEMBERS AND DOCUMENTED IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BAD DEBT EXPENSE -6,828
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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