Civic Intelligence

Generations United Inc.

990 • Fiscal year 2021 • EIN 31-1542973

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

80 F STREET NW Suite 8TH FLWashington, DC 20001

(202) 289-3979

Siviq Scores

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

Liabilities / Assets

74th percentile

0.29x

Higher debt load relative to assets than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

72nd percentile

0.30x

Higher debt load relative to revenue than 72% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

6th percentile

-42%

Higher net margin than 6% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$202,550

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

3rd percentile

-26%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

19th percentile

-11%

Faster revenue growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,709,943

Down $599,162 (-26%) from 2020

Net Assets

Down

$1,216,297

Down $658,213 (-35%) from 2020

Liabilities

Up

$493,646

Up $59,051 (+14%) from 2020

Revenue

Down

$1,670,457

Down $214,406 (-11%) from 2020

Expenses

Up

$2,364,337

Up $598,487 (+34%) from 2020

Net Income

Down

-$693,880

Down $812,893 (-683%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2019: $1,783,072Liabilities 2019: $119,374Net Assets 2019: $1,663,6982019Assets 2020: $2,309,105Liabilities 2020: $434,595Net Assets 2020: $1,874,5102020Assets 2021: $1,709,943Liabilities 2021: $493,646Net Assets 2021: $1,216,2972021Assets 2022: $3,671,351Liabilities 2022: $1,977,740Net Assets 2022: $1,693,6112022Assets 2023: $3,035,808Liabilities 2023: $1,578,261Net Assets 2023: $1,457,5472023Assets 2024: $2,917,772Liabilities 2024: $1,332,734Net Assets 2024: $1,585,0382024

Highlighted filing

2021

Assets$1,709,943
Liabilities$493,646
Net Assets$1,216,297

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2019: $2,624,898Expenses 2019: $1,647,879Net Income 2019: $977,0192019Revenue 2020: $1,884,863Expenses 2020: $1,765,850Net Income 2020: $119,0132020Revenue 2021: $1,670,457Expenses 2021: $2,364,337Net Income 2021: -$693,8802021Revenue 2022: $4,244,007Expenses 2022: $3,622,964Net Income 2022: $621,0432022Revenue 2023: $4,274,606Expenses 2023: $4,538,514Net Income 2023: -$263,9082023Revenue 2024: $4,316,451Expenses 2024: $4,240,823Net Income 2024: $75,6282024

Highlighted filing

2021

Revenue$1,670,457
Expenses$2,364,337
Net Income-$693,880
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.2
Gross Receipts
$1,670,457
Mission and Program Overview

Mission

To improve the lives of children, youth and older people through intergenerational collaboration, public policies, and programs for the enduring benefit for all.

To improve the lives of children, youth and older people through intergenerational collaboration, public policies and programs for the enduring benefit for all.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$664,988$705,314▲ $40,326
Pledges and Grants Receivable$742,992$473,079▼ $269,913
Savings and Temporary Cash Investments$851,813$422,930▼ $428,883
Cash and Non-Interest-Bearing Accounts$23,851$67,685▲ $43,834
Land, Buildings, and Equipment, Net$20,147$28,203▲ $8,056
Prepaid Expenses and Deferred Charges$5,314$12,732▲ $7,418
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$2,309,105$1,709,943▼ $599,162
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$121,886$219,785▲ $97,899
Mortgage Notes Payable Secured by Investment Property$275,463$150,000▼ $125,463
Deferred Revenue$24,575$85,372▲ $60,797
Other Liabilities$12,671$38,489▲ $25,818
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$434,595$493,646▲ $59,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$595,557$805,138▲ $209,581
Net Assets With Donor Restrictions$1,278,953$411,159▼ $867,794
Total Net Assets Fund Balance$1,874,510$1,216,297▼ $658,213
Total Liabilities and Net Assets / Fund Balance$2,309,105$1,709,943▼ $599,162

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$28,203$42,688$70,891
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Donna ButtsExecutive DirectorFT$183,016$19,534$202,550
Jaia Peterson LentDeputy Executive DirectorFT$132,439$16,993$149,432
Ana BeltranDirectorFT$132,639$8,883$141,522

Board Members and Trustees

NameTitle
Matthew E MelmedChair
Joseph P CuticelliVice Chair
Dr John W RoweBoard Member
Gerri Mason HallBoard Member
Hon Gerald HylandBoard Member
Janet MculskyBoard Member
Jatrice Martel GaiterBoard Member
Karyne JonesBoard Member
Lisa CoenBoard Member
Lynette Fraga PhdBoard Member
Nebeyou AdebeBoard Member
Pamela B SmithBoard Member
Sarah L Kastelic PhdBoard Member
Sheri BradyBoard Member
Barb QuaintanceSecretary
Mary Anne MasonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,154,814
Program Service Revenue
$505,803
Investment Income
$5,441
Other Revenue
$4,399
All Other Contributions
$721,718
Change in Net Assets
$-693,880

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,665,262
Revenue Not Reported on Financial Statements
$5,195
Revenue Not Reported on Form 990
$35,667
Total Revenue per Audited Statements
$1,700,929
Total Revenue per Form 990
$1,670,457
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,211,901
Other Expenses$888,840
Grants and Similar Amounts Paid$263,596
Total Fundraising Expense$4,514
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$717,060$106,697$2,730$826,487
Fees for Services Other$624,883--$624,883
Current Officers, Directors, Trustees, and Key Employees$175,732$26,149$669$202,550
Grants to Domestic Orgs$142,522--$142,522
Grants to Domestic Individuals$121,074--$121,074
Occupancy$58,445$28,378$262$87,085
Payroll Taxes$63,888$9,506$243$73,637
Information Technology$52,990$11,899$196$65,085
Other Employee Benefits$55,008$8,185$210$63,403
Fees for Services Accounting-$50,428-$50,428
Pension Plan Contributions$39,756$5,916$152$45,824
Office Expenses$18,047$-1,930$34$16,151
Depreciation Depletion-$11,188-$11,188
Insurance-$6,244-$6,244
Fees for Service Investment Mgmnt Fees-$5,195-$5,195
Interest-$4,599-$4,599
Conferences and Meetings$4,513--$4,513
Travel$3,417--$3,417
Other Expenses$2,542$1,940$18$2,542
Fees for Services Legal-$1,558-$1,558
Total Functional Expenses$2,083,871$275,952$4,514$2,364,337

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,364,337
Expenses per Audited Statements$2,359,142
Total Expenses per Audited Statements$2,359,142
Expenses Not Reported on Financial Statements$5,195
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Limelight LLCAnn Arbor, MIN/aRegen Storytelling Workshop$27,995
Aging & Adult Care of Central WashingtonWenatchee, WA501(c)(3)Balmer Group Subgrant$22,500
PORT GAMBLE S'KLALLAM FOUNDATIONKingston, WA501(c)(3)Informal Kinship Family Support$22,500
Infotect Design SolutionsTampa, FLN/aWebsite Update$20,866
National Indian Child Welfare AssociationPortland, OR501(c)(3)Research Family Relationship$15,169
Michigan State UniversityEast Lansing, MI501(c)(3)Michigan Health Endowment Fund$12,900
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Lease Liability$28,945
Capital Lease Liability$9,544
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 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
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 11A

Form 990 is reviewed by the executive director after preparation by an independent cpa. After the executive director's review is complete, the 990 is distributed to one or more officers before filing with the irs, and then to the board of directors.

Form 990, Part VI, Section B, Line 15A

The executive committee and chairperson of the board of directors review the executive director's performance annually and determine compensation based on financial and programmatic performance of the organization.

Form 990, Part VI, Section C, Line 19

The organization considers all requests from the public for documents, including those documents not required to be made public.

Form 990, Part VI, Section B, Line 12

CONFLICT OF INTEREST POLICY GENERATIONS UNITED expects every employee to act in accordance with the highest standards of ethical and professional conduct in work-related matters, to maintain the confidentiality of all proprietary information of GU, and to avoid activities that might conflict or might appear to conflict with the interests of GU. Outside Activities/Outside Employment: Employees must receive written advance approval from their supervisor if they wish to engage in outside activities that are the same or similar to their work at GU, whether for another organization or as self-employment, and whether paid or performed on a volunteer basis. Outside Involvement: Employees who have any financial or personal interest in an organization which may do business with or compete against GU must disclose, in writing, the nature of such financial or personal interest to their supervisor or the Executive Director. Gratuities: Employees of GU are not permitted to accept from or to give to any person or organization that does business or may seek to do business with GU any gifts, entertainment or favors that could influence or appear to influence a business decision. Any action contrary to this policy may result in immediate termination of an employee. Further, participation in certain outside activities may be viewed as being in conflict with the interests of GU and may lead to termination in appropriate circumstances. Officers, directors or trustees, and key employees are required to annually describe their conflict of interest and sign a form.

Form 990, Part VI, Section A, Line 2

A family relationship exists between board members matthew melmed and lynette fraga.

Filing and Contact Details

Filer

Filer Name
Generations United Inc
EIN
31-1542973
In Care Of
% BOOKKEEPER
Phone
2022893979
Address
80 F STREET NW Suite 8TH FL, WASHINGTON, DC 20001

Signing Officer

Name
Donna Butts
Title
Executive Director
Phone
2022893979
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Butts Exec Director
Formed
1986
Legal Domicile
Dc
Voting Board Members
16
Independent Board Members
16
Employees
17
Volunteers
18

Preparer

Firm
Sarfino and Rhoades Llp
Address
11921 ROCKVILLE PIKE SUITE 501, NORTH BETHESDA, MD 20852-2794
Preparer
Michael J Devlin CPA
Phone
3017705500
Supplemental Narrative

Additional Explanations

Form 990 Part IX Line 11G

Description:consultants & other pros. Total fees:624883

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