Civic Intelligence

Franklin Community Development Center

990 • Fiscal year 2016 • EIN 30-0720577

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 07, 2017

1600 University Ave West No 19St Paul, MN 55104

(612) 280-2597

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

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

Liabilities / Revenue

57th percentile

0.15x

Higher debt load relative to revenue than 57% of similar nonprofits.

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

Net Margin

2nd percentile

-194%

Higher net margin than 2% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

73rd percentile

10%

Faster asset growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2016

Revenue Growth

4th percentile

-63%

Faster revenue growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2016

Assets

Up

$1,475,381

Up $3,745 (+0.3%) from 2014

Net Assets

Down

$1,469,168

Down $2,468 (-0.2%) from 2014

Liabilities

Up

$6,213

Up $6,213 from 2014

Revenue

Down

$41,663

Down $515,489 (-93%) from 2014

Expenses

Down

$122,593

Down $73,341 (-37%) from 2014

Net Income

Down

-$80,930

Down $442,148 (-122%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $331,908Liabilities 2012: $2,354Net Assets 2012: $329,5542012Assets 2013: $1,104,492Liabilities 2013: $8,644Net Assets 2013: $1,095,8482013Assets 2014: $1,471,636Liabilities 2014: $0Net Assets 2014: $1,471,6362014Assets 2016: $1,475,381Liabilities 2016: $6,213Net Assets 2016: $1,469,1682016Assets 2017: $1,361,474Liabilities 2017: $7,875Net Assets 2017: $1,353,5992017Assets 2018: $1,043,739Liabilities 2018: $21,402Net Assets 2018: $1,022,3372018Assets 2019: $717,939Liabilities 2019: $21,893Net Assets 2019: $696,0462019Assets 2020: $336,726Liabilities 2020: $800Net Assets 2020: $335,9262020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2016

Assets$1,475,381
Liabilities$6,213
Net Assets$1,469,168

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $11,7722012Revenue 2013: $799,870Expenses 2013: $66,701Net Income 2013: $733,1692013Revenue 2014: $557,152Expenses 2014: $195,934Net Income 2014: $361,2182014Revenue 2016: $41,663Expenses 2016: $122,593Net Income 2016: -$80,9302016Revenue 2017: $69,270Expenses 2017: $233,317Net Income 2017: -$164,0472017Revenue 2018: $121,434Expenses 2018: $408,153Net Income 2018: -$286,7192018Revenue 2019: $233,511Expenses 2019: $559,800Net Income 2019: -$326,2892019Revenue 2020: $172,739Expenses 2020: $532,859Net Income 2020: -$360,1202020Revenue 2021: $85,531Expenses 2021: $230,144Net Income 2021: -$144,6132021

Highlighted filing

2016

Revenue$41,663
Expenses$122,593
Net Income-$80,930
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 7, 2017
Return Version
2016v3.0
Gross Receipts
$41,663
Mission and Program Overview

Mission

Upworks seeks to faciliate christians walking alongside individuals as they develop their lives going forward.

Upworks seeks to develop each person's god-given talents to contribute to our world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,493,540$1,418,343▼ $75,197
Cash and Non-Interest-Bearing Accounts$55,194$43,906▼ $11,288
Land, Buildings, and Equipment, Net$0$4,560▲ $4,560
Prepaid Expenses and Deferred Charges$1,588$3,689▲ $2,101
Pledges and Grants Receivable-$2,083-
Total Assets$1,550,322$1,475,381▼ $74,941
Other Assets Total$0$2,800▲ $2,800
Liabilities
Accounts Payable and Accrued Expenses$224$6,213▲ $5,989
Total Liabilities$224$6,213▲ $5,989
Net Assets / Fund Balance
Unrestricted Net Assets$1,550,098$1,469,168▼ $80,930
Total Net Assets Fund Balance$1,550,098$1,469,168▼ $80,930
Total Liabilities and Net Assets / Fund Balance$1,550,322$1,475,381▼ $74,941

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,560$798-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Charles SquiresChairperson/board Member
Kurt FuhrVice-chair/board Member
Jared KemperBoard Member
SEAN O'NEILBoard Member
Susan Hewitt ExecutiveDirector/board Member
Lynn HenrySecretary/board Member
Karen Miller HartjeTreasurer/board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$26,800
Program Service Revenue
$0
Investment Income
$14,803
Other Revenue
$60
All Other Contributions
$1,800
Change in Net Assets
$-80,930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$73,781
Other Expenses$48,812
Total Fundraising Expense$200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,627--$67,627
Occupancy$12,000$5,351-$17,351
Fees for Services Accounting-$7,278-$7,278
Information Technology$4,172$2,000-$6,172
Payroll Taxes$5,095--$5,095
Travel$5,053--$5,053
Office Expenses$3,857$990-$4,847
Insurance$284$1,786-$2,070
Other Employee Benefits$1,059--$1,059
Depreciation Depletion-$798-$798
Other Expenses$4,397$646$200$200
Total Functional Expenses$103,544$18,849$200$122,593
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
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

The treasurer, executive director, chair of the board of directors, and vice-chair of the board of directors, treasurer, and secretary review and comment on the draft form 990. This group shares their feedback with each other and agrees to any necessary edits. The revised form 990 is then sent electronically to all board members for their comment prior to the filing of the form. Any proposed changes are provided to the executive director, who makes any changes considered appropriate, seeking input from the chair of the board, and vice-chair, and treasurer as appropriate.

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

Each year in connection with the january board meeting, the board chair or designate provides all directors with a copy of the organization's conflict of interest policy and a questionnaire requesting information relevant to the conflict of interest policy. The completed questionnaires are returned to the executive director, who reviews them and brings any concerns to the board chair for further consideration and action, if necessary.

Form 990, Part VI, Section B, Line 15

The organization does not have any paid officers, directors, or key employees; therefore, a process for determining such compensation has not been implemented.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Upworks
EIN
30-0720577
Phone
6122802597
Address
1600 UNIVERSITY AVE WEST NO 19, ST PAUL, MN 55104

Signing Officer

Name
Charles Squires
Title
Chairperson
Phone
6122802597
Signed
2017-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Squires
Formed
2011
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
45

Preparer

Firm
Akins Henke and Company
Address
600 INWOOD AVENUE NORTH SUITE 160, OAKDALE, MN 55128
Preparer
Chris Henke
Phone
6516363806
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

To further accomplish upworks' vision, there will be a new pilot program to recruit christian churches to adopt their local, public elementary schools. Schools need additional tutors to assist children especially in reading and math. The church will be blessed to build relationships with young families, as they care for the youth in their community.

Financial Statement Notes

PART X, LINE 2:

It is the policy of upworks, in accordance with u.s. Gaap, to assess any uncertain tax positions and, if necessary, record a tax asset or liability, and the related income tax expense, for any uncertain tax positions. Management has analyzed the tax positions taken by upworks and has concluded that as of december 31, 2016, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

Raw XML Appendix381 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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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt04560
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0798
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt05358
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IT IS THE POLICY OF UPWORKS, IN ACCORDANCE WITH U.S. GAAP, TO ASSESS ANY UNCERTAIN TAX POSITIONS AND, IF NECESSARY, RECORD A TAX ASSET OR LIABILITY, AND THE RELATED INCOME TAX EXPENSE, FOR ANY UNCERTAIN TAX POSITIONS. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY UPWORKS AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04560
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO FURTHER ACCOMPLISH UPWORKS' VISION, THERE WILL BE A NEW PILOT PROGRAM TO RECRUIT CHRISTIAN CHURCHES TO ADOPT THEIR LOCAL, PUBLIC ELEMENTARY SCHOOLS. SCHOOLS NEED ADDITIONAL TUTORS TO ASSIST CHILDREN ESPECIALLY IN READING AND MATH. THE CHURCH WILL BE BLESSED TO BUILD RELATIONSHIPS WITH YOUNG FAMILIES, AS THEY CARE FOR THE YOUTH IN THEIR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER, EXECUTIVE DIRECTOR, CHAIR OF THE BOARD OF DIRECTORS, AND VICE-CHAIR OF THE BOARD OF DIRECTORS, TREASURER, AND SECRETARY REVIEW AND COMMENT ON THE DRAFT FORM 990. THIS GROUP SHARES THEIR FEEDBACK WITH EACH OTHER AND AGREES TO ANY NECESSARY EDITS. THE REVISED FORM 990 IS THEN SENT ELECTRONICALLY TO ALL BOARD MEMBERS FOR THEIR COMMENT PRIOR TO THE FILING OF THE FORM. ANY PROPOSED CHANGES ARE PROVIDED TO THE EXECUTIVE DIRECTOR, WHO MAKES ANY CHANGES CONSIDERED APPROPRIATE, SEEKING INPUT FROM THE CHAIR OF THE BOARD, AND VICE-CHAIR, AND TREASURER AS APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH YEAR IN CONNECTION WITH THE JANUARY BOARD MEETING, THE BOARD CHAIR OR DESIGNATE PROVIDES ALL DIRECTORS WITH A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND A QUESTIONNAIRE REQUESTING INFORMATION RELEVANT TO THE CONFLICT OF INTEREST POLICY. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE EXECUTIVE DIRECTOR, WHO REVIEWS THEM AND BRINGS ANY CONCERNS TO THE BOARD CHAIR FOR FURTHER CONSIDERATION AND ACTION, IF NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE ANY PAID OFFICERS, DIRECTORS, OR KEY EMPLOYEES; THEREFORE, A PROCESS FOR DETERMINING SUCH COMPENSATION HAS NOT BEEN IMPLEMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
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 19
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IRS990/TotalLiabilitiesGrp/EOYAmt06213
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt041663
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01550322
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt05053
IRS990/TravelGrp/TotalAmt05053
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01550098
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01600 UNIVERSITY AVE WEST NO 19
IRS990/USAddress/CityNm0ST PAUL
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055104
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.UPWORKSMN.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES SQUIRES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum06122802597
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPWORKS
ReturnHeader/Filer/BusinessNameControlTxt0UPWO
ReturnHeader/Filer/EIN0300720577
ReturnHeader/Filer/PhoneNum06122802597
ReturnHeader/Filer/USAddress/AddressLine1Txt01600 UNIVERSITY AVE WEST NO 19
ReturnHeader/Filer/USAddress/CityNm0ST PAUL
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId002665096C75D189E59BF757DF1BCABD8110E3B82
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0BA6C4C6CBFECC412AA92142483874C354267FCEA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.244.196.169
ReturnHeader/FilingSecurityInformation/IPDt02017-03-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:13:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0463220328
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0AKINS HENKE AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0600 INWOOD AVENUE NORTH SUITE 160
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OAKDALE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055128
ReturnHeader/PreparerPersonGrp/PhoneNum06516363806
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS HENKE
ReturnHeader/ReturnTs02017-03-24T10:16:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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