Civic Intelligence

Center for Creative Change

990 • Fiscal year 2014 • EIN 31-1801544

Jan 01, 2014 to Dec 31, 2014 • Filed on May 14, 2015

4115 Wisconsin Avenue NWWashington, DC 20016

(202) 363-1781

Siviq Scores

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

Liabilities / Assets

89th percentile

0.78x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.51x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

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

Top Officer Pay

80th percentile

$75,208

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

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

Asset Growth

25th percentile

-4.7%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

28th percentile

-6.3%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$622,810

Down $30,453 (-4.7%) from 2013

Net Assets

Up

$138,514

Up $488 (+0.4%) from 2013

Liabilities

Down

$484,296

Down $30,941 (-6.0%) from 2013

Revenue

Down

$948,036

Down $63,453 (-6.3%) from 2013

Expenses

Up

$947,548

Up $71,597 (+8.2%) from 2013

Net Income

Down

$488

Down $135,050 (-100%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $528,387Liabilities 2012: $525,899Net Assets 2012: $2,4882012Assets 2013: $653,263Liabilities 2013: $515,237Net Assets 2013: $138,0262013Assets 2014: $622,810Liabilities 2014: $484,296Net Assets 2014: $138,5142014Assets 2015: $547,363Liabilities 2015: $410,333Net Assets 2015: $137,0302015Assets 2016: $1,033,481Liabilities 2016: $467,572Net Assets 2016: $565,9092016Assets 2018: $940,541Liabilities 2018: $415,268Net Assets 2018: $525,2732018Assets 2020: $878,832Liabilities 2020: $514,369Net Assets 2020: $364,4632020Assets 2021: $952,420Liabilities 2021: $415,789Net Assets 2021: $536,6312021Assets 2024: $824,263Liabilities 2024: $214,514Net Assets 2024: $609,7492024

Highlighted filing

2014

Assets$622,810
Liabilities$484,296
Net Assets$138,514

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2012: $802,0972012Revenue 2013: $1,011,489Expenses 2013: $875,951Net Income 2013: $135,5382013Revenue 2014: $948,036Expenses 2014: $947,548Net Income 2014: $4882014Revenue 2015: $1,014,164Expenses 2015: $1,015,647Net Income 2015: -$1,4832015Revenue 2016: $955,917Expenses 2016: $815,628Net Income 2016: $140,2892016Revenue 2018: $1,066,746Expenses 2018: $1,136,125Net Income 2018: -$69,3792018Revenue 2020: $1,007,136Expenses 2020: $1,038,234Net Income 2020: -$31,0982020Revenue 2021: $1,287,787Expenses 2021: $1,115,619Net Income 2021: $172,1682021Revenue 2024: $1,699,379Expenses 2024: $1,498,691Net Income 2024: $200,6882024

Highlighted filing

2014

Revenue$948,036
Expenses$947,548
Net Income$488
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 14, 2015
Return Version
2014v5.0
Gross Receipts
$971,385
Mission and Program Overview

Mission

TO ENCOURAGE AND FUND

To encourage and fund innovative education, research, arts, and programming that will lead to positive cultural change. To encourage and promote jewish knowledge through the publication and distribution of printed materials.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$255,837$231,519▼ $24,318
Cash and Non-Interest-Bearing Accounts$120,351$163,430▲ $43,079
Rtn Earn Endowment Incm Other Fnds$138,026$138,514▲ $488
Savings and Temporary Cash Investments$127,027$132,287▲ $5,260
Accounts Receivable$71,565$36,246▼ $35,319
Land, Buildings, and Equipment, Net$1,923--
Total Assets$653,263$622,810▼ $30,453
Other Assets Total$332,397$290,847▼ $41,550
Liabilities
Deferred Revenue$213,735$192,477▼ $21,258
Accounts Payable and Accrued Expenses$45,665$60,300▲ $14,635
Total Liabilities$515,237$484,296▼ $30,941
Net Assets / Fund Balance
Total Net Assets Fund Balance$138,026$138,514▲ $488
Total Liabilities and Net Assets / Fund Balance$653,263$622,810▼ $30,453

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$29,332$29,332
Other Assets Org$290,847--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nadine EpsteinPresident and Executive DirectorFT$75,208$75,208

Board Members and Trustees

NameTitle
Linda FeldmanBoard Member
Eileen DzikSecretary
Donald EpsteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$580,997
Program Service Revenue
$182,148
Investment Income
$260
Other Revenue
$184,631
All Other Contributions
$420,884
Change in Net Assets
$488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$565,447
Salaries, Compensation, and Employee Benefits$382,101
Total Fundraising Expense$39,911
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,094$16,506$0$264,600
Current Officers, Directors, Trustees, and Key Employees$25,074$25,067$25,067$75,208
All Other Expenses$60,400$4,334$2,615$67,349
Fees for Services Other$56,235$8,095$0$64,330
Occupancy$45,330$6,895$4,162$56,387
Other Expenses$55,129$0$0$55,129
Depreciation Depletion$43,474$0$0$43,474
Office Expenses$25,733$3,930$2,374$32,037
Travel$24,891$3,786$2,285$30,962
Payroll Taxes$21,607$3,287$1,984$26,878
Other Employee Benefits$12,392$1,887$1,136$15,415
Insurance$0$5,066$0$5,066
Advertising$5,055$0$0$5,055
Interest$0$827$0$827
Conferences and Meetings$0$490$0$490
Fees for Services Accounting$0$300$0$300
Total Functional Expenses$826,691$80,946$39,911$947,548
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$23,349
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Benefits$160,113---
Total Events$160,113-$23,349$-23,349
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nadine EpsteinSister of Two OfficersAnnual CompensationNo$75,208

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$255,837$231,519▼ $24,318
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Center for Creative Change
EIN
31-1801544
Phone
2023631781
Address
4115 WISCONSIN AVENUE NW, WASHINGTON, DC 20016

Signing Officer

Name
Nadine Epstein
Title
President
Phone
2023631781
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nadine Epstein
Formed
2001
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
4
Employees
16
Volunteers
10

Preparer

Firm
Nan Miller CPA
Address
2450 VIRGINIA AVE NW E309, WASHINGTON, DC 20037
Preparer
Nan Miller CPA
Phone
2024637600
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Donald epstein, treasurer is the brother of nadine epstein, president and ceo.

Pt VI, Line 11B

The board reviews and approves the 990 prior to filing.

Form 990, Part IX, Line 24F

Direct mail expenses 20396. 20396. 0. 0. Special projects moment 11517. 11517. 0. 0. Postage and delivery 35436. 28487. 4334. 2615.

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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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IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.65870
IRS990ScheduleA/PublicSupportTotal170Amt02613611
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0769456
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0832906
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0416889
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0353793
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0240567
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02613611
IRS990ScheduleA/TotalSupportAmt03633558
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0201669
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0192732
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0214074
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0173005
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0238069
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01019549
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/EquipmentGrp/DepreciationAmt029332
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029332
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0290847
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GOODWILL
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0290847
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0160113
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0160113
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt023349
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BENEFITS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt023349
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt023349
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0160113
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0160113
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-23349
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0NADINE EPSTEIN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SISTER OF TWO OFFICERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt075208
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ANNUAL COMPENSATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0231519
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0250000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0EPSTEIN FAMILY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICERS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0231519
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DONALD EPSTEIN, TREASURER IS THE BROTHER OF NADINE EPSTEIN, PRESIDENT AND CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS AND APPROVES THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DIRECT MAIL EXPENSES 20396. 20396. 0. 0. SPECIAL PROJECTS MOMENT 11517. 11517. 0. 0. POSTAGE AND DELIVERY 35436. 28487. 4334. 2615.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0DC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0653263
IRS990/TotalAssetsEOYAmt0622810
IRS990/TotalAssetsGrp/BOYAmt0653263
IRS990/TotalAssetsGrp/EOYAmt0622810
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0580997
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt039911
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080946
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0826691
IRS990/TotalFunctionalExpensesGrp/TotalAmt0947548
IRS990/TotalGrossUBIAmt0201669
IRS990/TotalLiabilitiesBOYAmt0515237
IRS990/TotalLiabilitiesEOYAmt0484296
IRS990/TotalLiabilitiesGrp/BOYAmt0515237
IRS990/TotalLiabilitiesGrp/EOYAmt0484296
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0138026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0138514
IRS990/TotalProgramServiceExpensesAmt0826691
IRS990/TotalProgramServiceRevenueAmt0182148
IRS990/TotalReportableCompFromOrgAmt075208
IRS990/TotalRevenueGrp/ExclusionAmt0-23089
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0188459
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0948036
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0201669
IRS990/TotalVolunteersCnt010
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0622810
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt02285
IRS990/TravelGrp/ManagementAndGeneralAmt03786
IRS990/TravelGrp/ProgramServicesAmt024891
IRS990/TravelGrp/TotalAmt030962
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03748 JENIFER ST NW
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020015
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0http://www.momentmag.com/
IRS990/WhistleblowerPolicyInd0false

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