Civic Intelligence

Ely Chapman Education Foundation

990 • Fiscal year 2014 • EIN 31-1636383

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

403 Scammel Street45750

(740) 373-1870

Siviq Scores

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

Liabilities / Assets

88th percentile

0.47x

Higher debt load relative to assets than 88% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

0.36x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

46th percentile

1.7%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

32nd percentile

-7.2%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • <$500k 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

Down

$365,850

Down $28,530 (-7.2%) from 2013

Net Assets

Up

$192,719

Up $27,993 (+17%) from 2013

Liabilities

Down

$173,131

Down $56,523 (-25%) from 2013

Revenue

$487,570

No earlier filing loaded for comparison.

Expenses

Up

$479,242

Up $27,140 (+6.0%) from 2013

Net Income

$8,328

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.

$800K$600K$400K$200K$0Assets 2013: $394,380Liabilities 2013: $229,654Net Assets 2013: $164,7262013Assets 2014: $365,850Liabilities 2014: $173,131Net Assets 2014: $192,7192014Assets 2015: $354,940Liabilities 2015: $199,649Net Assets 2015: $155,2912015Assets 2017: $390,494Liabilities 2017: $179,449Net Assets 2017: $211,0452017Assets 2021: $377,074Liabilities 2021: $256,310Net Assets 2021: $120,7642021Assets 2022: $659,677Liabilities 2022: $436,691Net Assets 2022: $222,9862022Assets 2024: $664,366Liabilities 2024: $394,277Net Assets 2024: $270,0892024Assets 2025: $610,026Liabilities 2025: $353,701Net Assets 2025: $256,3252025

Highlighted filing

2014

Assets$365,850
Liabilities$173,131
Net Assets$192,719

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $452,1022013Revenue 2014: $487,570Expenses 2014: $479,242Net Income 2014: $8,3282014Revenue 2015: $424,081Expenses 2015: $461,509Net Income 2015: -$37,4282015Revenue 2017: $636,247Expenses 2017: $591,280Net Income 2017: $44,9672017Revenue 2021: $381,794Expenses 2021: $393,161Net Income 2021: -$11,3672021Revenue 2022: $641,146Expenses 2022: $538,924Net Income 2022: $102,2222022Revenue 2024: $613,656Expenses 2024: $636,948Net Income 2024: -$23,2922024Revenue 2025: $647,578Expenses 2025: $731,576Net Income 2025: -$83,9982025

Highlighted filing

2014

Revenue$487,570
Expenses$479,242
Net Income$8,328
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$487,570
Mission and Program Overview

Mission

The ely chapman education foundation provides educational enrichment programs for the community at large, including hands-on learning and job training for groups with diverse backgrounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$339,328$338,102▼ $1,226
Loans From Officers Directors$75,074$75,074→ $0
Accounts Receivable$13,831$14,558▲ $727
Cash and Non-Interest-Bearing Accounts$39,210$11,475▼ $27,735
Prepaid Expenses and Deferred Charges$1,273$1,161▼ $112
Intangible Assets$738$554▼ $184
Total Assets$394,380$365,850▼ $28,530
Liabilities
Mortgage Notes Payable Secured by Investment Property$86,246$50,577▼ $35,669
Accounts Payable and Accrued Expenses$68,334$47,480▼ $20,854
Total Liabilities$229,654$173,131▼ $56,523
Net Assets / Fund Balance
Unrestricted Net Assets$164,726$192,719▲ $27,993
Total Net Assets Fund Balance$164,726$192,719▲ $27,993
Total Liabilities and Net Assets / Fund Balance$394,380$365,850▼ $28,530

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$306,554$156,741-
Other Land Buildings-$1,932-
Land$8,600--
Equipment$22,948$125,097-
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$303,573
Program Service Revenue
$182,311
Investment Income
$26
Other Revenue
$1,660
All Other Contributions
$216,582
Change in Net Assets
$8,328

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$60,000Fair Value Services
Other Non Cash Contri Table1$44,406Cost - Current Purchases
Total Noncash Contributions2$104,406-

Audited Revenue Reconciliation

Revenue per Audited Statements
$487,570
Total Revenue per Audited Statements
$487,570
Total Revenue per Form 990
$487,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,254
Other Expenses$177,988
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$219,817--$219,817
Current Officers, Directors, Trustees, and Key Employees$57,600$2,400-$60,000
Occupancy$43,007$13,716-$56,723
Payroll Taxes$19,951--$19,951
Travel$7,385$2,031-$9,416
Fees for Services Accounting$599$4,021-$4,620
Interest-$4,125-$4,125
Advertising$1,598$388-$1,986
Other Employee Benefits$1,486--$1,486
Other Expenses$557$567-$1,124
Office Expenses$304$646-$950
Conferences and Meetings-$510-$510
Depreciation Depletion-$184-$184
Total Functional Expenses$426,419$52,823$0$479,242

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$479,242
Total Expenses per Audited Statements$479,242
Total Expenses per Form 990$479,242
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$16,088---
Total Events$16,088---
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$75,074$75,074→ $0
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
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, Page 6, Part VI, Line 11B

A copy of the 990 is typically provided to the board members at an official meeting of the board.

Form 990, Page 6, Part VI, Line 12C

Annual review of service and contributions by alice chapman, chair, disclosed in financial statement footnotes.

Form 990, Page 6, Part VI, Line 19

The conflict of interest policy, governing documents and financial statements are made available to the public upon request. The foundation's process for appointing a committee to assume responsibility for oversight of the audit of its financial statements and selection of an independent accountant has not changed from prior year.

Filing and Contact Details

Filer

EIN
31-1636383
Phone
7403731870

Signing Officer

Name
Alice Chapman
Title
Board Chair and Founder
Phone
7403731870
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alice Chapman
Formed
1999
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
43

Preparer

Preparer
Justin D Tidd
Phone
7403732900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Karate program - this program provides a curriculum designed to build a strong foundation in the values and skills of respect, enthusiasm, concentration, coordination, confidence, self discipline and nonviolent communication. Expenses 37,286. Revenue 18,329. Performing arts program - this program provides a curriculum to help children develop a better self image by giving them an outlet to express themselves safely in public. Participants learn self-discipline, stage presence, and ability to enunciate the words clearly, thus helping their public speaking. Expenses 20,558. Revenue 10,105. Summer camps program expenses 96,486. Revenue 47,430. Talented and gifted program, boy scouts, library, special events, other expenses 33,513. Revenue 11,615.

Form 990, Part XI, Line 9

Prior year net asset adjustment 19,665 per audited financial stmts 0

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IRS990/OtherExpensesGrp/ProgramServicesAmt3557
IRS990/OtherExpensesGrp/TotalAmt059821
IRS990/OtherExpensesGrp/TotalAmt122706
IRS990/OtherExpensesGrp/TotalAmt215823
IRS990/OtherExpensesGrp/TotalAmt31124
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0219817
IRS990/OtherSalariesAndWagesGrp/TotalAmt0219817
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt019951
IRS990/PayrollTaxesGrp/TotalAmt019951
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01273
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01161
IRS990/PrincipalOfficerNm0ALICE CHAPMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2722320
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION & FEES OTHER PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1TUITION & FEES SUNSHINE LEARN
IRS990/ProgramServiceRevenueGrp/Desc2LIVING RIVERS CAFE REVENUES
IRS990/ProgramServiceRevenueGrp/Desc3INSURANCE PROCEEDS ROOF
IRS990/ProgramServiceRevenueGrp/Desc4TUITION & FEES MID SCHL TUTOR
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065091
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt148724
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt235713
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt320568
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt410395
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065091
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt148724
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt235713
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt320568
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt410395
IRS990/ProgSrvcAccomActy2Grp/Desc0LIVING RIVERS CAFE CULINARY PROGRAM - CULINARY ARTS EDUCATION PROGRAM FOR AT-RISK STUDENTS TO TEACH ABOUT FOOD PREPARATION, GOOD NUTRITION AND THE IMPORTANCE OF HEALTHY EATING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0125098
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035713
IRS990/ProgSrvcAccomActy3Grp/Desc0MIDDLE SCHOOL TUTORING PROGRAM - THIS PROGRAM PROVIDES ACADEMIC ENRICHMENT AND TUTORING FOR AT-RISK MIDDLE SCHOOL STUDENTS FROM LOCAL SCHOOLS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt039762
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt010395
IRS990/ProgSrvcAccomActyOtherGrp/Desc0KARATE PROGRAM - THIS PROGRAM PROVIDES A CURRICULUM DESIGNED TO BUILD A STRONG FOUNDATION IN THE VALUES AND SKILLS OF RESPECT, ENTHUSIASM, CONCENTRATION, COORDINATION, CONFIDENCE, SELF DISCIPLINE AND NONVIOLENT COMMUNICATION. EXPENSES 37,286. REVENUE 18,329. PERFORMING ARTS PROGRAM - THIS PROGRAM PROVIDES A CURRICULUM TO HELP CHILDREN DEVELOP A BETTER SELF IMAGE BY GIVING THEM AN OUTLET TO EXPRESS THEMSELVES SAFELY IN PUBLIC. PARTICIPANTS LEARN SELF-DISCIPLINE, STAGE PRESENCE, AND ABILITY TO ENUNCIATE THE WORDS CLEARLY, THUS HELPING THEIR PUBLIC SPEAKING. EXPENSES 20,558. REVENUE 10,105. SUMMER CAMPS PROGRAM EXPENSES 96,486. REVENUE 47,430. TALENTED AND GIFTED PROGRAM, BOY SCOUTS, LIBRARY, SPECIAL EVENTS, OTHER EXPENSES 33,513. REVENUE 11,615.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0187843
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt087479
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0293504
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0160683
IRS990/PYOtherRevenueAmt02660
IRS990/PYProgramServiceRevenueAmt0163440
IRS990/PYRevenuesLessExpensesAmt07502
IRS990/PYSalariesCompEmpBnftPaidAmt0291419
IRS990/PYTotalExpensesAmt0452102
IRS990/PYTotalRevenueAmt0459604
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08328
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01660
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt048724
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0MISCELLANEOUS INCOME 560
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0243573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0233504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0205871
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0181893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0281792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01146633
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01686
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02660
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02837
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01305
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02115
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010603
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0182337
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0210
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0350
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0560
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.57240
IRS990ScheduleA/PublicSupportPY170Pct00.52040
IRS990ScheduleA/PublicSupportTotal170Amt0662725
IRS990ScheduleA/SubstantialContributorsTotAmt0483908
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0243573
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0233504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0205871
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0181893
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0281792
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01146633
IRS990ScheduleA/TotalSupportAmt01157796
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/BuildingsGrp/BookValueAmt0306554
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0156741
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0463295
IRS990ScheduleD/EquipmentGrp/BookValueAmt022948
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125097
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0148045
IRS990ScheduleD/ExpensesSubtotalAmt0479242
IRS990ScheduleD/LandGrp/BookValueAmt08600
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt08600
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01932
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01932
IRS990ScheduleD/RevenueSubtotalAmt0487570
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0338102
IRS990ScheduleD/TotalExpensesPerForm990Amt0479242
IRS990ScheduleD/TotalRevenuePerForm990Amt0487570
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0487570
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0479242
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016088
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016088
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016088
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016088
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0FUNDRAISING
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt075074
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING FUNDS

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