Civic Intelligence

General Assembly Inc

990 • Fiscal year 2018 • EIN 31-0838143

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

2600 Civic Center DriveCincinnati, OH 45231

(513) 742-1576

Siviq Scores

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

Liabilities / Assets

65th percentile

0.11x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.14x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

8th percentile

-40%

Higher net margin than 8% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$3,934

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$523,330

No earlier filing loaded for comparison.

Net Assets

$464,978

No earlier filing loaded for comparison.

Liabilities

$58,352

No earlier filing loaded for comparison.

Revenue

$428,910

No earlier filing loaded for comparison.

Expenses

$602,129

No earlier filing loaded for comparison.

Net Income

-$173,219

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.

$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

2018

Assets$523,330
Liabilities$58,352
Net Assets$464,978

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$428,910
Expenses$602,129
Net Income-$173,219
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$495,868
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.

The organization provides vocational training and employment services to individuals with disabilities in hamilton county, oh through the operation of sheltered workshops.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$308,435$304,595▼ $3,840
Cash and Non-Interest-Bearing Accounts$185,804$113,644▼ $72,160
Savings and Temporary Cash Investments$99,372--
Land, Buildings, and Equipment, Net$69,277$61,098▼ $8,179
Accounts Receivable$10,267$43,993▲ $33,726
Prepaid Expenses and Deferred Charges$-2,675--
Total Assets$670,480$523,330▼ $147,150
Liabilities
Accounts Payable and Accrued Expenses$6,989$57,382▲ $50,393
Other Liabilities$6,567$970▼ $5,597
Total Liabilities$13,556$58,352▲ $44,796
Net Assets / Fund Balance
Unrestricted Net Assets$656,924$464,978▼ $191,946
Total Net Assets Fund Balance$656,924$464,978▼ $191,946
Total Liabilities and Net Assets / Fund Balance$670,480$523,330▼ $147,150

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$61,098$886,382$947,480
Compensation and Service Providers

Employees

NameTitleBaseTotal
Ms Julie DoyleTrustee/employee Representative$3,934$3,934

Board Members and Trustees

NameTitle
Mr Tom JostworthPresident
Mr Bob StiensVice President
Mr Joe SedlerTrustee
Mr Keith PollardTrustee
Mr Tom SmithTrustee
Ms Janine SchneiderTrustee
Ms Peggy KurzTrustee
Ms Christal MillerGeneral Manager
Ms Cynthia FoySecretary
Mr Bob SchillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$418,725
Investment Income
$6,576
Other Revenue
$3,609
Change in Net Assets
$-173,219
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,570
Other Expenses$300,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,698--$284,698
Fees for Services Management$10,052$147,500-$157,552
All Other Expenses$22,208--$22,208
Fees for Services Other$7,126$7,126-$14,252
Other Expenses$13,443$10,501-$13,443
Payroll Taxes$8,445$4,493-$12,938
Insurance$1,572$7,164-$8,736
Depreciation Depletion$8,179--$8,179
Office Expenses-$4,781-$4,781
Current Officers, Directors, Trustees, and Key Employees-$3,934-$3,934
Occupancy$3,355--$3,355
Fees for Service Investment Mgmnt Fees-$2,695-$2,695
Fees for Services Accounting-$464-$464
Total Functional Expenses$413,471$188,658$0$602,129
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$970
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 3

General assembly, inc. Uses active day, inc., an affiliated entity, to provide financial and accounting services and supervise day-to-day operations. Christal miller, general manager of the organization, is an employee of active day, inc. Her compensation for her work at general assembly during 2018 was $63,389.

Form 990, Part VI, Section B, 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.

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

Each director, principle, officer, and member of a committee 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. Understands 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 committee determines a member failed to disclose any actual or possible conflict of interest, it shall take appropriate disciplinary and corrective actions.

Form 990, Part VI, Section C, 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 organization's website or otherwise be available to the public. All solicitation material accurately represent the organization's policies and procedures and will reflect the dignity of the program's beneficiaries. All financial, organizational, and program reports will be completed and accurate in all material respects.

Filing and Contact Details

Filer

Filer Name
General Assembly Inc
EIN
31-0838143
Phone
5137421576
Address
2600 CIVIC CENTER DRIVE, CINCINNATI, OH 45231

Signing Officer

Name
Christal Miller
Title
General Manager
Phone
5137421576
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christal Miller
Formed
1973
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
9
Employees
383
Volunteers
10

Preparer

Firm
Cbiz Mhm LLC
Address
401 PLYMOUTH ROAD SUITE 200, PLYMOUTH MEETING, PA 19462
Preparer
Joseph G Sullivan
Phone
6108622249
Supplemental Narrative

Additional Explanations

Part XII, Line 1

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

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/ReconcilationRevenueExpnssAmt0-173219
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0418725
IRS990/SavingsAndTempCashInvstGrp/BOYAmt099372
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt04500
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt018000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt018000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt018000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt058500
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt09855
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0265
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0348
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011084
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0865
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt022417
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0418725
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0495724
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0612219
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0700390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0562886
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02789944
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt09855
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0265
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0348
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011084
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0865
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt022417
IRS990ScheduleA/InvestmentIncomeCYPct00.00780
IRS990ScheduleA/InvestmentIncomePYPct00.00450
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03609
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03609
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99090
IRS990ScheduleA/PublicSupportPY509Pct00.99550
IRS990ScheduleA/PublicSupportTotal509Amt02848444
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0418725
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0500224
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0630219
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0718390
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0580886
IRS990ScheduleA/Total509Grp/TotalAmt02848444
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0432189
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0500489
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0630567
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0729474
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0581751
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02874470
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt061098
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0886382
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0947480
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0970
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCOUNTS PAYABLE - RELATED PARTIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061098
IRS990ScheduleD/TotalLiabilityAmt0970
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL ASSEMBLY, INC. USES ACTIVE DAY, INC., AN AFFILIATED ENTITY, TO PROVIDE FINANCIAL AND ACCOUNTING SERVICES AND SUPERVISE DAY-TO-DAY OPERATIONS. CHRISTAL MILLER, GENERAL MANAGER OF THE ORGANIZATION, IS AN EMPLOYEE OF ACTIVE DAY, INC. HER COMPENSATION FOR HER WORK AT GENERAL ASSEMBLY DURING 2018 WAS $63,389.
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 COMMITTEE 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. UNDERSTANDS 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 COMMITTEE DETERMINES A MEMBER FAILED TO DISCLOSE ANY 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 ORGANIZATION'S WEBSITE OR OTHERWISE BE AVAILABLE TO THE PUBLIC. ALL SOLICITATION MATERIAL ACCURATELY REPRESENT THE ORGANIZATION'S POLICIES AND PROCEDURES AND WILL REFLECT THE DIGNITY OF THE PROGRAM'S BENEFICIARIES. ALL FINANCIAL, ORGANIZATIONAL, AND PROGRAM REPORTS WILL BE COMPLETED AND ACCURATE IN ALL MATERIAL RESPECTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION IS USING A MODIFIED CASH BASIS ACCOUNTING METHOD TO PREPARE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 1
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0670480
IRS990/TotalAssetsEOYAmt0523330
IRS990/TotalAssetsGrp/BOYAmt0670480
IRS990/TotalAssetsGrp/EOYAmt0523330
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0383
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0188658
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413471
IRS990/TotalFunctionalExpensesGrp/TotalAmt0602129
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013556
IRS990/TotalLiabilitiesEOYAmt058352
IRS990/TotalLiabilitiesGrp/BOYAmt013556
IRS990/TotalLiabilitiesGrp/EOYAmt058352
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0656924
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0464978
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0413471
IRS990/TotalProgramServiceRevenueAmt0418725
IRS990/TotalReportableCompFromOrgAmt03934
IRS990/TotalRevenueGrp/ExclusionAmt010185
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0418725
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0428910
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0670480
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0523330
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0656924

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