Civic Intelligence

Birmingham Regional Empowerment and Development Center Inc.

990 • Fiscal year 2018 • EIN 32-0013151

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 14, 2020

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

1st percentile

-0.01x

Higher debt load relative to assets than 1% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

1st percentile

-0.00x

Higher debt load relative to revenue than 1% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

60th percentile

7.6%

Higher net margin than 60% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

79th percentile

$74,552

Higher top officer pay than 79% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

78th percentile

19%

Faster asset growth than 78% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-1.2%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$387,158

Up $62,995 (+19%) from 2017

Net Assets

Up

$389,133

Up $72,023 (+23%) from 2017

Liabilities

Down

-$1,975

Down $9,028 (-128%) from 2017

Revenue

Down

$943,106

Down $11,424 (-1.2%) from 2017

Expenses

Up

$871,083

Up $59,719 (+7.4%) from 2017

Net Income

Down

$72,023

Down $71,143 (-50%) from 2017

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

2018

Assets$387,158
Liabilities-$1,975
Net Assets$389,133

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

2018

Revenue$943,106
Expenses$871,083
Net Income$72,023
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 14, 2020
Return Version
2018v3.2
Gross Receipts
$943,106
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$72,278$141,773▲ $69,495
Pledges and Grants Receivable$40,568$135,014▲ $94,446
Savings and Temporary Cash Investments$175,081$72,736▼ $102,345
Land, Buildings, and Equipment, Net$36,236$37,635▲ $1,399
Total Assets$324,163$387,158▲ $62,995
Liabilities
Accounts Payable and Accrued Expenses$7,053$-1,975▼ $9,028
Total Liabilities$7,053$-1,975▼ $9,028
Net Assets / Fund Balance
Unrestricted Net Assets$309,062$376,093▲ $67,031
Temporarily Rstr Net Assets$8,048$13,040▲ $4,992
Total Net Assets Fund Balance$317,110$389,133▲ $72,023
Total Liabilities and Net Assets / Fund Balance$324,163$387,158▲ $62,995

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,635$4,700$42,335
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Geraldine MooreExecutive DirectorFT$70,564$3,988$74,552

Board Members and Trustees

NameTitle
Dr Tl LewisPresident
Judge Agnes ChappellDirector
Earl WilliamsSecretary
Henry TurnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$666,690
Program Service Revenue
$268,082
Investment Income
$120
Other Revenue
$8,214
All Other Contributions
$3,174
Change in Net Assets
$72,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$525,517
Other Expenses$345,566
Total Fundraising Expense$30,498
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,280$31,571$15,785$394,636
Current Officers, Directors, Trustees, and Key Employees$62,096$5,645$2,823$70,564
Occupancy$45,926$2,551$2,551$51,028
Other Expenses$45,715$2,493$2,493$45,715
Other Employee Benefits$35,892$3,263$1,632$40,787
All Other Expenses$28,021$1,564$890$30,475
Payroll Taxes$17,187$1,562$781$19,530
Travel$11,982$1,089$545$13,616
Fees for Services Other$4,768$433$217$5,418
Information Technology$2,053$114$114$2,281
Fees for Services Management$1,507--$1,507
Insurance$502$46$23$571
Office Expenses$421$23$23$467
Advertising$374$21$21$416
Total Functional Expenses$787,610$52,975$30,498$871,083
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,225
Fundraising Direct Expenses$0
Professional Fundraising Fees$0
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
Dr Tl LewisPastor of Church & President of BoardLeasing of Office Space to Bread by the ChurchNo$45,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 11B

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
EIN
32-0013151
Phone
2057960550
Address
PO BOX 310665, BIRMINGHAM, AL 35231

Signing Officer

Name
Geraldine Moore
Title
Executive Director
Phone
2057960550
Signed
2020-10-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Geraldine Moore
Formed
2003
Legal Domicile
Al
Voting Board Members
4
Independent Board Members
4
Employees
71
Volunteers
4

Preparer

Firm
Borland Benefield Pc
Address
800 SHADES CREEK PKWY STE 875, BIRMINGHAM, AL 35209
Preparer
Jeffrey D Chandler CPA
Phone
2058027212
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. As of december 31, 2018, 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 2015 and subsequent years remain subject to examination by tax authorities.

Raw XML AppendixShowing 400 of 445 raw XML fields

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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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0272245
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0175081
IRS990/SavingsAndTempCashInvstGrp/EOYAmt072736
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0666690
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0685186
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0523997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0459801
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0534078
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02869752
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0120
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt048
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt016
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0220
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01171842
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0989
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0305
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01571
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02865
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99890
IRS990ScheduleA/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt02869752
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0666690
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0685186
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0523997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0459801
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0534078
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02869752
IRS990ScheduleA/TotalSupportAmt02872837
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/EquipmentGrp/BookValueAmt037635
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04700
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042335
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. AS OF DECEMBER 31, 2018, 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 2015 AND SUBSEQUENT YEARS REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037635
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
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DR TL LEWIS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PASTOR OF CHURCH & PRESIDENT OF BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt045000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASING OF OFFICE SPACE TO BREAD BY THE CHURCH
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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt08048
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt013040
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0324163
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IRS990/TotalAssetsGrp/BOYAmt0324163
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0666690
IRS990/TotalEmployeeCnt071
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt030498
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052975
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0787610
IRS990/TotalFunctionalExpensesGrp/TotalAmt0871083
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07053
IRS990/TotalLiabilitiesEOYAmt0-1975
IRS990/TotalLiabilitiesGrp/BOYAmt07053
IRS990/TotalLiabilitiesGrp/EOYAmt0-1975
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0317110
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0389133
IRS990/TotalOtherCompensationAmt03988
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03982
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03982
IRS990/TotalProgramServiceExpensesAmt0787610
IRS990/TotalProgramServiceRevenueAmt0268082
IRS990/TotalReportableCompFromOrgAmt070564
IRS990/TotalRevenueGrp/ExclusionAmt07345
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0269071
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0943106
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0324163
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0387158
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0545
IRS990/TravelGrp/ManagementAndGeneralAmt01089
IRS990/TravelGrp/ProgramServicesAmt011982
IRS990/TravelGrp/TotalAmt013616
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0309062
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0376093

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