Civic Intelligence

Make Way for Books

990 • Fiscal year 2014 • EIN 31-1583036

Jul 01, 2013 to Jun 30, 2014 • Filed on May 08, 2015

3955 E Fort Lowell Rd85712

(520) 721-2334

Siviq Scores

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

Liabilities / Assets

50th percentile

0.05x

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.02x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

57th percentile

6.0%

Higher net margin than 57% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$60,197

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

55th percentile

4.0%

Faster asset growth than 55% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$318,590

Up $12,239 (+4.0%) from 2013

Net Assets

Up

$304,010

Up $85,663 (+39%) from 2013

Liabilities

Down

$14,580

Down $73,424 (-83%) from 2013

Revenue

$619,148

No earlier filing loaded for comparison.

Expenses

Down

$582,215

Down $72,818 (-11%) from 2013

Net Income

$36,933

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.

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $234,796Liabilities 2012: $73,640Net Assets 2012: $161,1562012Assets 2013: $306,351Liabilities 2013: $88,004Net Assets 2013: $218,3472013Assets 2014: $318,590Liabilities 2014: $14,580Net Assets 2014: $304,0102014Assets 2015: $1,823,805Liabilities 2015: $593,795Net Assets 2015: $1,230,0102015Assets 2016: $1,709,145Liabilities 2016: $157,896Net Assets 2016: $1,551,2492016Assets 2017: $1,875,124Liabilities 2017: $148,431Net Assets 2017: $1,726,6932017Assets 2018: $1,900,363Liabilities 2018: $50,269Net Assets 2018: $1,850,0942018Assets 2019: $2,269,564Liabilities 2019: $343,519Net Assets 2019: $1,926,0452019Assets 2020: $2,305,029Liabilities 2020: $521,591Net Assets 2020: $1,783,4382020Assets 2022: $2,670,198Liabilities 2022: $363,514Net Assets 2022: $2,306,6842022Assets 2025: $3,306,368Liabilities 2025: $173,744Net Assets 2025: $3,132,6242025

Highlighted filing

2014

Assets$318,590
Liabilities$14,580
Net Assets$304,010

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $579,1862012Expenses 2013: $655,0332013Revenue 2014: $619,148Expenses 2014: $582,215Net Income 2014: $36,9332014Revenue 2015: $1,837,943Expenses 2015: $911,943Net Income 2015: $926,0002015Revenue 2016: $1,453,982Expenses 2016: $1,132,743Net Income 2016: $321,2392016Revenue 2017: $1,401,901Expenses 2017: $1,226,457Net Income 2017: $175,4442017Revenue 2018: $1,458,564Expenses 2018: $1,335,163Net Income 2018: $123,4012018Revenue 2019: $1,678,948Expenses 2019: $1,602,997Net Income 2019: $75,9512019Revenue 2020: $1,843,800Expenses 2020: $1,986,407Net Income 2020: -$142,6072020Revenue 2022: $2,705,326Expenses 2022: $2,290,923Net Income 2022: $414,4032022Revenue 2025: $3,708,485Expenses 2025: $3,501,014Net Income 2025: $207,4712025

Highlighted filing

2014

Revenue$619,148
Expenses$582,215
Net Income$36,933
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 8, 2015
Return Version
2013v4.0
Gross Receipts
$619,148
Mission and Program Overview

Mission

The mission of Make Way for Books is to give all children the chance to read and succeed.

The mission of Make Way for Books is to give all children a chance to read and succeed.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$185,270$160,512▼ $24,758
Pledges and Grants Receivable-$80,381-
Cash and Non-Interest-Bearing Accounts$52,971$44,867▼ $8,104
Accounts Receivable$33,382--
Land, Buildings, and Equipment, Net$7,668$31,385▲ $23,717
Prepaid Expenses and Deferred Charges$1,060$1,445▲ $385
Total Assets$306,351$318,590▲ $12,239
Other Assets Total$26,000--
Liabilities
Deferred Revenue$74,730--
Accounts Payable and Accrued Expenses$13,274$14,580▲ $1,306
Total Liabilities$88,004$14,580▼ $73,424
Net Assets / Fund Balance
Unrestricted Net Assets$218,347$233,010▲ $14,663
Temporarily Rstr Net Assets-$71,000-
Total Net Assets Fund Balance$218,347$304,010▲ $85,663
Total Liabilities and Net Assets / Fund Balance$306,351$318,590▲ $12,239

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,175$2,013$28,188
Equipment$5,210$15,020$20,230
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jenny VolpeExecutive DirectorFT$57,500$2,697$60,197

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$615,239
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,909
All Other Contributions
$390,508
Change in Net Assets
$36,933

Audited Revenue Reconciliation

Revenue per Audited Statements
$619,148
Revenue Not Reported on Form 990
$56,000
Total Revenue per Audited Statements
$675,148
Total Revenue per Form 990
$619,148
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$361,913
Other Expenses$220,302
Total Fundraising Expense$35,415
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,614$45,044$17,075$258,733
Current Officers, Directors, Trustees, and Key Employees$45,595$10,446$3,960$60,001
Other Expenses$32,355$266$115$32,736
Payroll Taxes$21,618$4,777$1,921$28,316
Office Expenses$11,003$4,925$6,111$22,039
Other Employee Benefits$11,090$2,590$1,183$14,863
Occupancy$7,181$607$183$7,971
Advertising$50$7,832-$7,882
Travel$5,981$242$187$6,410
All Other Expenses$2,754$445$2,352$5,551
Fees for Services Accounting$1,852$2,812$131$4,795
Depreciation Depletion$2,768$1,702-$4,470
Fees for Services Other$638$1,182$1,643$3,463
Insurance$2,608$475$185$3,268
Conferences and Meetings$290$813$369$1,472
Total Functional Expenses$462,642$84,158$35,415$582,215

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$638,215
Expenses per Audited Statements$582,215
Total Expenses per Form 990$582,215
Expenses Not Reported on Form 990$56,000
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

Officer directors etc family relationship Part VI line 2

Two board members (Mary Jan and Paul Bancroft) are married.

Form 990 governing body review Part VI line 11

The 990 is reviewed by the Executive Director, the Financial Manager, the Board President, and the Treasurer prior to its filing.

Conflict of interest policy compliance Part VI line 12C

The organization adopted a conflict of interest policy that requires board and staff to review, no less frequently than annually, any potential conflicts of interest. No potential conflicts have been identified. Should a potential conflict arise, the governing body will evaluate and determine the appropriate course of action.

CEO executive director top management comp Part VI line 15A

The Board uses Forms 990 from other similarly sized organizations when establishing the compensation of the Executive Director. The full board approves the Executive Director's compensation package on an annual basis.

Governing documents etc available to public Part VI line 19

Upon request, the organization's governing documents and financial statements may be viewed at the organization's office.

Filing and Contact Details

Filer

EIN
31-1583036

Signing Officer

Name
Jenny Volpe
Title
Executive Direc
Phone
5207212334
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Sonnleitner
Formed
1998
Legal Domicile
Az
Voting Board Members
10
Independent Board Members
10
Employees
15
Volunteers
120

Preparer

Preparer
Jennifer J Phillips
Phone
5202477087
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

Management of MWFB considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the organizations status as a not-for-profit entity. Management believes that MWFB met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore, no provision for income taxes has been provided in these financial statements.

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IRS990/Desc0Make Way for Books Family Literacy and Community Based Programs: Nearly 69% of young children in Arizona are not enrolled in preschool or childcare. Make Way for Books provides access to high-quality early literacy education through family literacy and community based programs that meet families with young children in high-need locations such as low-income apartments, community food banks, school resource centers, social services offices, and other community settings. These programs, including the national, evidence-based Raising A Reader program, feature a strong parent engagement component, empowering parents with skills and resources to support their childrens emergent literacy development. Programs provide engaging storytimes, family literacy activities, regular access to high-quality books, and parent education. Last year, these programs impacted the lives of 20,771 children and their parents last year.
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IRS990/Form990PartVIISectionAGrp/PersonNm9Greg Curtis-Wakefield
IRS990/Form990PartVIISectionAGrp/PersonNm10Jenny Volpe
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0266
IRS990/OtherExpensesGrp/ProgramServicesAmt017134
IRS990/OtherExpensesGrp/ProgramServicesAmt1103111
IRS990/OtherExpensesGrp/ProgramServicesAmt232355
IRS990/OtherExpensesGrp/TotalAmt017134
IRS990/OtherExpensesGrp/TotalAmt1103111
IRS990/OtherExpensesGrp/TotalAmt232736
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Other revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt03909
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03909
IRS990/OtherRevenueTotalAmt03909
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt017075
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045044
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0196614
IRS990/OtherSalariesAndWagesGrp/TotalAmt0258733
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01921
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04777
IRS990/PayrollTaxesGrp/ProgramServicesAmt021618
IRS990/PayrollTaxesGrp/TotalAmt028316
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt080381
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01060
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01445
IRS990/PrincipalOfficerNm0Brian Sonnleitner
IRS990/PriorPeriodAdjustmentsAmt048730
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0Make Way for Books Preschool Program: This comprehensive early literacy program provides disadvantaged children (ages 0-5) opportunities to discover the joy of books and develop early literacy skills through increased access to books and daily exposure to meaningful literacy activities. The program, offered at preschools and childcare centers in low resource areas, provides weekly storytimes and high-quality books in classrooms and homes. Participating educators and parent learn to share books to support their infants, toddlers, and preschoolers development. In 2013-14, the program served 5,843 children and their parents as well as 779 educators. More than 30,240 books were checked out by children and families, and more than 9,000 books were given to participating sites and families. The program has impacted thousands of children and families in Pima County for 17 years.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0265520
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0581906
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0129
IRS990/PYOtherExpensesAmt0294541
IRS990/PYOtherRevenueAmt012416
IRS990/PYProgramServiceRevenueAmt0117773
IRS990/PYRevenuesLessExpensesAmt057191
IRS990/PYSalariesCompEmpBnftPaidAmt0360492
IRS990/PYTotalExpensesAmt0655033
IRS990/PYTotalRevenueAmt0712224
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt036933
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0185270
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0160512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0615239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0652095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0583275
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0701561
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0274118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02826288
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0129
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt058
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt090
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0277
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03909
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03909
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98630
IRS990ScheduleA/PublicSupportPY170Pct00.44990
IRS990ScheduleA/PublicSupportTotal170Amt02791625
IRS990ScheduleA/SubstantialContributorsTotAmt034663
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0615239
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0652095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0583275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0701561
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0274118
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02826288
IRS990ScheduleA/TotalSupportAmt02830474
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt056000
IRS990ScheduleD/DonatedServicesUseFcltsAmt056000
IRS990ScheduleD/EquipmentGrp/BookValueAmt05210
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015020
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020230
IRS990ScheduleD/ExpensesNotReportedAmt056000
IRS990ScheduleD/ExpensesSubtotalAmt0582215
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026175
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02013
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt028188
IRS990ScheduleD/RevenueNotReportedAmt056000
IRS990ScheduleD/RevenueSubtotalAmt0619148
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management of MWFB considers the likelihood of changes by taxing authorities in its filed tax returns and recognizes a liability for or discloses potential significant changes if management believes it is more likely than not for a change to occur, including changes to the organizations status as a not-for-profit entity. Management believes that MWFB met the requirements to maintain its tax-exempt status and has no income subject to unrelated business income tax, therefore, no provision for income taxes has been provided in these financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031385
IRS990ScheduleD/TotalExpensesPerForm990Amt0582215
IRS990ScheduleD/TotalRevenuePerForm990Amt0619148
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0675148
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0638215
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Two board members (Mary Jan and Paul Bancroft) are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is reviewed by the Executive Director, the Financial Manager, the Board President, and the Treasurer prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization adopted a conflict of interest policy that requires board and staff to review, no less frequently than annually, any potential conflicts of interest. No potential conflicts have been identified. Should a potential conflict arise, the governing body will evaluate and determine the appropriate course of action.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board uses Forms 990 from other similarly sized organizations when establishing the compensation of the Executive Director. The full board approves the Executive Director's compensation package on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request, the organization's governing documents and financial statements may be viewed at the organization's office.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt071000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0306351
IRS990/TotalAssetsEOYAmt0318590
IRS990/TotalAssetsGrp/BOYAmt0306351
IRS990/TotalAssetsGrp/EOYAmt0318590
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0615239
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt035415
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt084158
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462642
IRS990/TotalFunctionalExpensesGrp/TotalAmt0582215
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt088004
IRS990/TotalLiabilitiesEOYAmt014580
IRS990/TotalLiabilitiesGrp/BOYAmt088004
IRS990/TotalLiabilitiesGrp/EOYAmt014580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0218347
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0304010

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