Civic Intelligence

Birmingham Regional Empowerment and Development Center Inc.

990 • Fiscal year 2014 • EIN 32-0013151

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 03, 2015

PO Box 310665Birmingham, AL 35231

(205) 796-0550

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.13x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

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

Net Margin

58th percentile

6.3%

Higher net margin than 58% of similar nonprofits.

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

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

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

Asset Growth

94th percentile

85%

Faster asset growth than 94% of similar nonprofits.

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

Revenue Growth

51st percentile

4.6%

Faster revenue growth than 51% of similar nonprofits.

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

Assets

Up

$128,763

Up $59,183 (+85%) from 2013

Net Assets

Up

$112,491

Up $50,096 (+80%) from 2013

Liabilities

Up

$16,272

Up $9,087 (+126%) from 2013

Revenue

Up

$634,168

Up $27,697 (+4.6%) from 2013

Expenses

Up

$594,071

Up $3,601 (+0.6%) from 2013

Net Income

Up

$40,097

Up $24,096 (+151%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2013: $69,580Liabilities 2013: $7,185Net Assets 2013: $62,3952013Assets 2014: $128,763Liabilities 2014: $16,272Net Assets 2014: $112,4912014Assets 2015: $115,690Liabilities 2015: $2,144Net Assets 2015: $113,5462015Assets 2016: $175,303Liabilities 2016: $1,359Net Assets 2016: $173,9442016Assets 2017: $324,163Liabilities 2017: $7,053Net Assets 2017: $317,1102017Assets 2018: $387,158Liabilities 2018: -$1,975Net Assets 2018: $389,1332018Assets 2019: $412,079Liabilities 2019: $2,059Net Assets 2019: $410,0202019Assets 2020: $370,939Liabilities 2020: $27,274Net Assets 2020: $343,6652020

Highlighted filing

2014

Assets$128,763
Liabilities$16,272
Net Assets$112,491

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $606,471Expenses 2013: $590,470Net Income 2013: $16,0012013Revenue 2014: $634,168Expenses 2014: $594,071Net Income 2014: $40,0972014Revenue 2015: $713,522Expenses 2015: $712,467Net Income 2015: $1,0552015Revenue 2016: $788,667Expenses 2016: $728,266Net Income 2016: $60,4012016Revenue 2017: $954,530Expenses 2017: $811,364Net Income 2017: $143,1662017Revenue 2018: $943,106Expenses 2018: $871,083Net Income 2018: $72,0232018Revenue 2019: $930,409Expenses 2019: $899,174Net Income 2019: $31,2352019Revenue 2020: $439,570Expenses 2020: $505,925Net Income 2020: -$66,3552020

Highlighted filing

2014

Revenue$634,168
Expenses$594,071
Net Income$40,097
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 3, 2015
Return Version
2014v5.0
Gross Receipts
$634,168
Mission and Program Overview

Mission

The organization creates educational opportunities and programs that will provide additional support for preservation and development. The organization will achieve its mission through enhancement, effective asset management, entrepreneurial efforts and development activities.

The organization, through collaborative relationships with individuals, corporations, and other organizations, equips and empowers students and their families for success while instilling all participants with courage, confidence, and character.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,207$57,697▼ $7,510
Pledges and Grants Receivable$0$57,274▲ $57,274
Land, Buildings, and Equipment, Net$4,372$13,792▲ $9,420
Total Assets$69,579$128,763▲ $59,184
Liabilities
Accounts Payable and Accrued Expenses$7,185$16,272▲ $9,087
Total Liabilities$7,185$16,272▲ $9,087
Net Assets / Fund Balance
Unrestricted Net Assets$52,802$98,428▲ $45,626
Temporarily Rstr Net Assets$9,592$14,063▲ $4,471
Total Net Assets Fund Balance$62,394$112,491▲ $50,097
Total Liabilities and Net Assets / Fund Balance$69,579$128,763▲ $59,184

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,577$1,706$15,283
Other Land Buildings$215$2,365$2,580
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Tl LewisPresident
Helen Shores LeeDirector
Judge Agnes ChappellDirector
Raymond ChamblissDirector
Earl WilliamsSecretary
Henry TurnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$525,103
Program Service Revenue
$109,049
Investment Income
$16
Other Revenue
$0
All Other Contributions
$85,271
Change in Net Assets
$40,097

Audited Revenue Reconciliation

Revenue per Audited Statements
$634,168
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$10,000
Total Revenue per Audited Statements
$644,168
Total Revenue per Form 990
$634,168
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$304,576
Other Expenses$289,495
Total Fundraising Expense$19,308
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$258,890$33,503$12,183$304,576
Travel$89,407--$89,407
Occupancy$59,733$3,319$3,319$66,371
Office Expenses$21,180$1,149$1,149$23,478
Conferences and Meetings$15,347$1,986$722$18,055
Insurance$6,341$821$298$7,460
Other Expenses$5,528$307$307$6,142
All Other Expenses$2,331$227$118$2,676
Depreciation Depletion$2,097$117$117$2,331
Advertising$225$13$13$251
Fees for Services Management$178$23$8$209
Total Functional Expenses$531,342$43,421$19,308$594,071

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$594,071
Total Expenses per Audited Statements$594,071
Total Expenses per Form 990$594,071
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
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 11

Form 990, part vi, line 11b - organization's process to review form 990 - copy of form 990 is delivered by tax preparer and reviewed by governing body before it is filed.

Form 990, Part VI, Section B, Line 15

The organization's board of directors reviews and approves the executive director's compensation annually.

Form 990, Part VI, Section C, Line 18

Form 990, part vi, line 19 - governing documents disclosure explanation available upon written request

Form 990, Part VI, Section C, Line 19

Form 990, part vi, line 19 - governing documents disclosure explanation available upon written request

Filing and Contact Details

Filer

Filer Name
Birmingham Regional Empowerment and Development
EIN
32-0013151
Phone
2057960550
Address
PO BOX 310665, BIRMINGHAM, AL 35231

Signing Officer

Name
Geraldine Moore
Title
Executive Director
Phone
2057960550
Signed
2015-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Geraldine Moore
Formed
2003
Legal Domicile
Al
Voting Board Members
6
Independent Board Members
6
Employees
14
Volunteers
0

Preparer

Firm
Borland Benefield
Address
2101 HIGHLAND AVE SUITE 500, BIRMINGHAM, AL 35205
Preparer
Jeffrey D Chandler CPA
Phone
2058027212
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Part xii, line 2c explanation - the organization's board of directors assumes responsibility for oversight of the audit of its financial statements and for the selection of the independent accountant. The organization has not changed its oversight or selection process during the current tax year.

Financial Statement Notes

PART X, LINE 2:

As of december 31, 2014, the organization had no uncertain tax positions that qualify for disclosure in the financial statements. The organization files an annual form 990 with the internal revenue service and its tax returns for the year 2011 and subsequent year remain subject to examination by tax authorities.

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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/Desc0THE PROGRAMS AT BIRMINGHAM REGIONAL EMPOWERMENT AND DEVELOPMENT CENTER, INC. FOCUS ON DEVELOPING WELL ROUNDED INDIVIDUALS THROUGH INSTRUCTION, INFORMATION, AND INSPIRATION. THE PROGRAM SERVES AS A BRIDGE TO STRENGTHEN AND RENEW CHILDREN AND THEIR PARENTS; AND STRIVES TO PRODUCE SELF-ESTEEM, SELF-RELIANCE, AND SELF-RESPECT. THE PROGRAM FURTHER CULTIVATES CREATIVE VISION FOR EVERY PARTICIPANT, CHILD AND ADULT LIKE, IN AN EFFORT TO MOTIVATE AND EMPOWER THEM TO ACHIEVE AND EXCEED EVERY GOAL. THE ORGANIZATION'S CHILDREN'S PROGRAM STEPS - STRIVING TO EQUIP AND PREPARE STUDENTS - CURRENTLY PARTNERS WITH SEVEN SCHOOLS IN THE SURROUNDING COMMUNITY AND PROVIDES AFTER SCHOOL AND SUMMER ENRICHMENT PROGRAMS TO MORE THAN 125 PRE-KINDERGARTEN THROUGH EIGHTH GRADE STUDENTS. IN ADDITION TO PROVIDING SERVICES TO CHILDREN THE ORGANIZATION HAS DEVELOPED AN ADULT EDUCATION PROGRAM, STAGES - STRENGTHENING AND TRAINING ADULTS FOR GROWTH, EMPOWERMENT AND SUCCESS - WHICH FOCUSES ON GED PREPARATION COURSEWORK, JOB READINESS TRAINING AND LIFE SKILL CLASSES.
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0218790
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01571
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0949
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0830
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03001
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0461
IRS990ScheduleA/OtherIncome170Grp/TotalAmt06812
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99690
IRS990ScheduleA/PublicSupportTotal170Amt02266368
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0534078
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0495228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0487024
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0368610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0381428
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02266368
IRS990ScheduleA/TotalSupportAmt02273363
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/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt010000
IRS990ScheduleD/EquipmentGrp/BookValueAmt013577
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01706
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt015283
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0594071
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0215
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02365
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02580
IRS990ScheduleD/RevenueNotReportedAmt010000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0634168
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AS OF DECEMBER 31, 2014, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FILES AN ANNUAL FORM 990 WITH THE INTERNAL REVENUE SERVICE AND ITS TAX RETURNS FOR THE YEAR 2011 AND SUBSEQUENT YEAR REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013792
IRS990ScheduleD/TotalExpensesPerForm990Amt0594071
IRS990ScheduleD/TotalRevenuePerForm990Amt0634168
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0644168
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0594071
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS APPROVES THE EMPLOYMENT CONTRACT OF THE EXECUTIVE DIRECTOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART VI, LINE 11B - ORGANIZATION'S PROCESS TO REVIEW FORM 990 - COPY OF FORM 990 IS DELIVERED BY TAX PREPARER AND REVIEWED BY GOVERNING BODY BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, LINE 19 - GOVERNING DOCUMENTS DISCLOSURE EXPLANATION AVAILABLE UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PART XII, LINE 2C EXPLANATION - THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE CURRENT TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt09592
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014063
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt069579
IRS990/TotalAssetsEOYAmt0128763
IRS990/TotalAssetsGrp/BOYAmt069579
IRS990/TotalAssetsGrp/EOYAmt0128763
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0525103
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019308
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043421
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0531342
IRS990/TotalFunctionalExpensesGrp/TotalAmt0594071
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07185
IRS990/TotalLiabilitiesEOYAmt016272
IRS990/TotalLiabilitiesGrp/BOYAmt07185
IRS990/TotalLiabilitiesGrp/EOYAmt016272
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt062394
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0112491
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0546
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0546
IRS990/TotalProgramServiceExpensesAmt0531342
IRS990/TotalProgramServiceRevenueAmt0109049
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0109049
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0634168
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt069579
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0128763
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt089407
IRS990/TravelGrp/TotalAmt089407
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt052802
IRS990/UnrestrictedNetAssetsGrp/EOYAmt098428
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 310665
IRS990/USAddress/CityNm0BIRMINGHAM
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd035231
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.BREADCENTER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GERALDINE MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02057960550
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-03

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