Civic Intelligence

General Assembly Inc

EIN 31-0838143 • 501(c)3 • Cincinnati, OH

Profile

To support people with disabilities and their families to achieve what is important to them. We aim to enhance the employability of persons eligible for adult services. We provide vocational and life skills training to empower individuals to work in their least restrictive environment.

2600 Civic Center DrCincinnati, OH 45231

www.generalassemblycincy.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.07x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.04x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

14th percentile

-49%

Higher net margin than 14% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

82nd percentile

$1,016

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

20th percentile

-49%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-23%

Faster revenue growth than 31% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$115,292

Down $109,566 (-49%) from 2021

Liabilities

Down

$8,165

Down $3,981 (-33%) from 2021

Net Assets

Down

$107,127

Down $105,585 (-50%) from 2021

Revenue

Down

$214,718

Down $65,269 (-23%) from 2021

Expenses

Down

$320,303

Down $92,864 (-22%) from 2021

Net Income

Up

-$105,585

Up $27,595 (+21%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2018: $523,330Liabilities 2018: $58,352Net Assets 2018: $464,9782018Assets 2019: $431,202Liabilities 2019: $10,666Net Assets 2019: $420,5362019Assets 2020: $375,563Liabilities 2020: $29,671Net Assets 2020: $345,8922020Assets 2021: $224,858Liabilities 2021: $12,146Net Assets 2021: $212,7122021Assets 2022: $115,292Liabilities 2022: $8,165Net Assets 2022: $107,1272022

Highlighted filing

2022

Assets$115,292
Liabilities$8,165
Net Assets$107,127

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2018: $428,910Expenses 2018: $602,129Net Income 2018: -$173,2192018Revenue 2019: $518,910Expenses 2019: $609,276Net Income 2019: -$90,3662019Revenue 2020: $273,745Expenses 2020: $348,389Net Income 2020: -$74,6442020Revenue 2021: $279,987Expenses 2021: $413,167Net Income 2021: -$133,1802021Revenue 2022: $214,718Expenses 2022: $320,303Net Income 2022: -$105,5852022

Highlighted filing

2022

Revenue$214,718
Expenses$320,303
Net Income-$105,585

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 14, 2023
Return Version
2022v5.0
Gross Receipts
$265,737
Mission and Program Overview

Mission

To support people with disabilities and their families to achieve what is important to them. We aim to enhance the employability of persons eligible for adult services. We provide vocational and life skills training to empower individuals to work in their least restrictive environment.

To support people with diabilities and their families to achieve what is important to them. We aim to enhance the employability of persons eligible for adult services. We provide vocational and life skills trainging to empower individuals to work in their least restrictive enviroment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$116,639$0▼ $116,639
Cash and Non-Interest-Bearing Accounts$40,798$70,324▲ $29,526
Land, Buildings, and Equipment, Net$36,561$28,382▼ $8,179
Accounts Receivable$30,860$16,586▼ $14,274
Total Assets$224,858$115,292▼ $109,566
Liabilities
Accounts Payable and Accrued Expenses$12,146$8,165▼ $3,981
Other Liabilities$0$0→ $0
Total Liabilities$12,146$8,165▼ $3,981
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$212,712$107,127▼ $105,585
Total Net Assets Fund Balance$212,712$107,127▼ $105,585
Total Liabilities and Net Assets / Fund Balance$224,858$115,292▼ $109,566

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,382$919,098$947,480
Land$0--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Julia B DoyleTrustee/employee Representative$1,016$1,016

Board Members and Trustees

NameTitle
Peggy KurzPresident
Eric BraunVice President
Christal MillerGeneral Manager
MARLENE LA'EACETreasaur
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$218,794
Investment Income
$-4,155
Other Revenue
$79
Change in Net Assets
$-105,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,446
Salaries, Compensation, and Employee Benefits$133,857
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$0$130,469$0$130,469
Other Salaries and Wages$123,320$0$0$123,320
All Other Expenses$20,443$6,240$0$26,683
Other Expenses$10,052$0$0$10,052
Payroll Taxes$9,425$0$0$9,425
Insurance$887$4,041$0$4,928
Office Expenses$0$1,690$0$1,690
Other Employee Benefits$0$1,112$0$1,112
Fees for Services Accounting$0$525$0$525
Fees for Services Other$0$180$0$180
Total Functional Expenses$176,046$144,257$0$320,303
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accounts Payable-related Parties$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 35% controlled entity
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
Yes
Filing and Contact Details

Filer

Filer Name
General Assembly Inc
EIN
31-0838143
Phone
5137421576
Address
2600 CIVIC CENTER DR, CINCINNATI, OH 45231
Doing Business As
General Assembly

Signing Officer

Name
Christal Miller
Title
General Manager
Phone
5137421576
Signed
2023-11-14
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
3
Employees
85
Volunteers
0

Preparer

Firm
Rlsg Services LLC
Address
9627 Timbermill Ct, Cincinnati, OH 45231
Preparer
Tim E Gruenwald Ea
Phone
5132052165
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

General assembly, inc uses active day, inc, as affiliated entity, to provide financial and accounting services and supervise day-to-day oeprations. Christal miller, general manager of the organization is an employee of active day, inc. Her compensation for her work at general assembly during 2021 was $105197.

Pt VI, Line 11B

The tax return is completed and then reviewed by the audit/finance committee, comprised of members of the board of directors. Once reviewed, the committee presents to the board for approval prior to filing the tax return.

Pt VI, Line 12C

Each director, principle, officer, and member of a committe with governing board delegated powers shall annually sign a statement which affirms such person: a: has received a copy of the conflict of interest policy, b: has read and understands the policy, c: has agreed to comply with the policy, and d: understand that general assembly, inc. Is a charitable organization and in order to maintain its federal tax exemption, it must engage primarily in activities which accomplish one or more of its tax-exempted purposes. Periodic reviews are conducted. If, at any time, the governing board or committe determines a member has failed to disclose actual or possible conflict of interest, it shall take appropriate disciplinary and corrective actions.

Pt VI, Line 19

The organization provides comprehensive and timely information to the public, the media, and all stakeholders, and is responsive in a timely manner to reasonable requests for information. All information about the organization will fully and honestly reflect the policies and practices of the organization. Basic informational data about the organization, such as the form 990, reviews and compilations and audited financial statements will be posted on the organizations website or otherwise available to the public. All solicitation material accurately represent the organization's policies and procedures and will reflect the dignity of the program's beneficaries. All financial, organizational, and program reports will be completed and accurate in all material repects.

Pt XII, Line 1

The organization is using a modified cash basis accounting method to prepare the 990.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09855
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt019347
IRS990ScheduleA/InvestmentIncomeCYPct00.02040
IRS990ScheduleA/InvestmentIncomePYPct00.01360
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.97960
IRS990ScheduleA/PublicSupportPY509Pct00.98640
IRS990ScheduleA/PublicSupportTotal509Amt0927148
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0508423
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0418725
IRS990ScheduleA/Total509Grp/TotalAmt0927148
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0946495
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt028382
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0919098
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0947480
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE-RELATED PARTIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028382
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL ASSEMBLY, INC USES ACTIVE DAY, INC, AS AFFILIATED ENTITY, TO PROVIDE FINANCIAL AND ACCOUNTING SERVICES AND SUPERVISE DAY-TO-DAY OEPRATIONS. CHRISTAL MILLER, GENERAL MANAGER OF THE ORGANIZATION IS AN EMPLOYEE OF ACTIVE DAY, INC. HER COMPENSATION FOR HER WORK AT GENERAL ASSEMBLY DURING 2021 WAS $105197.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS COMPLETED AND THEN REVIEWED BY THE AUDIT/FINANCE COMMITTEE, COMPRISED OF MEMBERS OF THE BOARD OF DIRECTORS. ONCE REVIEWED, THE COMMITTEE PRESENTS TO THE BOARD FOR APPROVAL PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPLE, OFFICER, AND MEMBER OF A COMMITTE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A: HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, B: HAS READ AND UNDERSTANDS THE POLICY, C: HAS AGREED TO COMPLY WITH THE POLICY, AND D: UNDERSTAND THAT GENERAL ASSEMBLY, INC. IS A CHARITABLE ORGANIZATION AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPTED PURPOSES. PERIODIC REVIEWS ARE CONDUCTED. IF, AT ANY TIME, THE GOVERNING BOARD OR COMMITTE DETERMINES A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICT OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION PROVIDES COMPREHENSIVE AND TIMELY INFORMATION TO THE PUBLIC, THE MEDIA, AND ALL STAKEHOLDERS, AND IS RESPONSIVE IN A TIMELY MANNER TO REASONABLE REQUESTS FOR INFORMATION. ALL INFORMATION ABOUT THE ORGANIZATION WILL FULLY AND HONESTLY REFLECT THE POLICIES AND PRACTICES OF THE ORGANIZATION. BASIC INFORMATIONAL DATA ABOUT THE ORGANIZATION, SUCH AS THE FORM 990, REVIEWS AND COMPILATIONS AND AUDITED FINANCIAL STATEMENTS WILL BE POSTED ON THE ORGANIZATIONS WEBSITE OR OTHERWISE AVAILABLE TO THE PUBLIC. ALL SOLICITATION MATERIAL ACCURATELY REPRESENT THE ORGANIZATION'S POLICIES AND PROCEDURES AND WILL REFLECT THE DIGNITY OF THE PROGRAM'S BENEFICARIES. ALL FINANCIAL, ORGANIZATIONAL, AND PROGRAM REPORTS WILL BE COMPLETED AND ACCURATE IN ALL MATERIAL REPECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS USING A MODIFIED CASH BASIS ACCOUNTING METHOD TO PREPARE THE 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 1
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0224858
IRS990/TotalAssetsEOYAmt0115292
IRS990/TotalAssetsGrp/BOYAmt0224858
IRS990/TotalAssetsGrp/EOYAmt0115292
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt085
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0144257
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0176046
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320303
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt012146
IRS990/TotalLiabilitiesEOYAmt08165
IRS990/TotalLiabilitiesGrp/BOYAmt012146
IRS990/TotalLiabilitiesGrp/EOYAmt08165
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0212712
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0107127
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0176046
IRS990/TotalProgramServiceRevenueAmt0218794
IRS990/TotalReportableCompFromOrgAmt01016
IRS990/TotalRevenueGrp/ExclusionAmt0-4155
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0218873
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214718
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0224858
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0115292
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02600 CIVIC CENTER DR
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045231
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTAL MILLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05137421576
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GENERAL ASSEMBLY INC
ReturnHeader/Filer/BusinessNameControlTxt0GENE
ReturnHeader/Filer/EIN0310838143
ReturnHeader/Filer/PhoneNum05137421576
ReturnHeader/Filer/USAddress/AddressLine1Txt02600 CIVIC CENTER DR
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045231
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453623121
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RLSG SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09627 Timbermill Ct
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cincinnati
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045231
ReturnHeader/PreparerPersonGrp/PhoneNum05132052165
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIM E GRUENWALD EA
ReturnHeader/ReturnTs02023-11-14T12:22:24-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CHRISTAL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MILLER

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