Civic Intelligence

The 180 Zone

990 • Fiscal year 2018 • EIN 32-0100540

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

601 Marquette StreetDavenport, IA 52802

(563) 424-4589

Siviq Scores

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

Liabilities / Assets

69th percentile

0.26x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

73rd percentile

0.33x

Higher debt load relative to revenue than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

33rd percentile

-2.3%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

43rd percentile

$44,000

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

51st percentile

1.2%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

13th percentile

-22%

Faster revenue growth than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$1,472,070

Up $17,402 (+1.2%) from 2017

Net Assets

Down

$1,083,549

Down $26,779 (-2.4%) from 2017

Liabilities

Up

$388,521

Up $44,181 (+13%) from 2017

Revenue

Down

$1,160,275

Down $329,508 (-22%) from 2017

Expenses

Up

$1,187,054

Up $205,219 (+21%) from 2017

Net Income

Down

-$26,779

Down $534,727 (-105%) from 2017

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 2013: $56,671Liabilities 2013: $0Net Assets 2013: $56,6712013Assets 2014: $321,731Liabilities 2014: $43,078Net Assets 2014: $278,6532014Assets 2015: $348,885Liabilities 2015: $38,972Net Assets 2015: $309,9132015Assets 2016: $961,587Liabilities 2016: $359,207Net Assets 2016: $602,3802016Assets 2017: $1,454,668Liabilities 2017: $344,340Net Assets 2017: $1,110,3282017Assets 2018: $1,472,070Liabilities 2018: $388,521Net Assets 2018: $1,083,5492018Assets 2019: $1,517,651Liabilities 2019: $578,610Net Assets 2019: $939,0412019Assets 2020: $2,589,038Liabilities 2020: $663,630Net Assets 2020: $1,925,4082020Assets 2021: $3,365,742Liabilities 2021: $783,232Net Assets 2021: $2,582,5102021Assets 2024: $3,810,767Liabilities 2024: $543,058Net Assets 2024: $3,267,7092024

Highlighted filing

2018

Assets$1,472,070
Liabilities$388,521
Net Assets$1,083,549

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $312,650Expenses 2013: $306,042Net Income 2013: $6,6082013Revenue 2014: $674,988Expenses 2014: $453,006Net Income 2014: $221,9822014Revenue 2015: $479,352Expenses 2015: $448,092Net Income 2015: $31,2602015Revenue 2016: $878,517Expenses 2016: $687,120Net Income 2016: $191,3972016Revenue 2017: $1,489,783Expenses 2017: $981,835Net Income 2017: $507,9482017Revenue 2018: $1,160,275Expenses 2018: $1,187,054Net Income 2018: -$26,7792018Revenue 2019: $1,380,161Expenses 2019: $1,203,480Net Income 2019: $176,6812019Revenue 2020: $1,921,823Expenses 2020: $1,533,716Net Income 2020: $388,1072020Revenue 2021: $2,243,678Expenses 2021: $1,586,576Net Income 2021: $657,1022021Revenue 2024: $2,328,101Expenses 2024: $2,087,907Net Income 2024: $240,1942024

Highlighted filing

2018

Revenue$1,160,275
Expenses$1,187,054
Net Income-$26,779
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$1,213,801
Mission and Program Overview

Mission

Loving people to life through healing, training and worship.

Loving people to life through healing, training, and worship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,145,504$1,213,140▲ $67,636
Cash and Non-Interest-Bearing Accounts$307,889$257,655▼ $50,234
Total Assets$1,454,668$1,472,070▲ $17,402
Other Assets Total$1,275$1,275→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$344,324$388,521▲ $44,197
Accounts Payable and Accrued Expenses$16--
Total Liabilities$344,340$388,521▲ $44,181
Net Assets / Fund Balance
Unrestricted Net Assets$1,069,005$1,083,549▲ $14,544
Temporarily Rstr Net Assets$41,323--
Total Net Assets Fund Balance$1,110,328$1,083,549▼ $26,779
Total Liabilities and Net Assets / Fund Balance$1,454,668$1,472,070▲ $17,402

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$599,018$39,931$638,949
Buildings$478,171$55,062$533,233
Equipment$48,919$79,006$127,925
Land$67,000-$67,000
Other Land Buildings$20,032$34,188$54,220
Other Assets Org$1,275--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Rusty BoruffPresident & CEOFT$44,000$44,000

Board Members and Trustees

NameTitle
Beth CossinDirector
Drew LawrenceDirector
Jeff BertDirector
Matt ShawDirector
Mike RussellSecretary
Tom McgheeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$603,042
Program Service Revenue
$258,587
Investment Income
$346
Other Revenue
$298,300
All Other Contributions
$603,042
Change in Net Assets
$-26,779

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,160,275
Total Revenue per Audited Statements
$1,160,275
Total Revenue per Form 990
$1,160,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$880,387
Salaries, Compensation, and Employee Benefits$306,667
Total Fundraising Expense$61,675
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$175,579$35,082$37,374$248,035
Other Salaries and Wages$162,478$55,536$8,475$226,489
Depreciation Depletion$74,550--$74,550
Other Expenses$54,450$10,372-$64,822
Current Officers, Directors, Trustees, and Key Employees$11,107$22,213$11,107$44,427
Fees for Services Accounting-$34,249-$34,249
Insurance$24,090$6,486$309$30,885
Payroll Taxes$19,526$8,746$2,203$30,475
Interest$22,408--$22,408
Occupancy$15,233$2,902-$18,135
Office Expenses$6,620$5,884$2,207$14,711
Advertising-$8,273-$8,273
Pension Plan Contributions$3,800$1,476-$5,276
Conferences and Meetings$757$757-$1,514
Total Functional Expenses$882,719$242,660$61,675$1,187,054

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,187,054
Total Expenses per Audited Statements$1,187,054
Total Expenses per Form 990$1,187,054
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$172,812
Fundraising Direct Expenses$53,526
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinne$157,440$157,440-$157,440
Golf Outing$15,372$15,372$11,873$3,499
Total Events$172,812$172,812$53,526$119,286
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 available for review by all board members on sharefile, reviewed by board

Governing documents etc available to public Part VI line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
The 180 Zone
EIN
32-0100540
Address
601 MARQUETTE STREET, Davenport, IA 52802
Doing Business As
One Eighty

Signing Officer

Name
Rusty Boruff
Title
Executive Direc
Phone
5634244584
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
6
Employees
20
Volunteers
50

Preparer

Firm
Quality Back Office
Address
600 S Washington St Ste 105, Naperville, IL 60540
Preparer
Katy Swerdlick CPA
Phone
6304280640
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

MODIFIED CASH

List of other expenses Part IX line 24E

_______________________________(a) (b) (c) (d) total program mgmt&gen fundraisingathletic program expenses 9416 9416community projects 6838 6838consulting fees 29 29devel, prevent, reach exp 3057 2960 97 dues & subs 1374 1374facilities maintenance 15489 15489fire damage exp 46771 46771water damage exp 7111 7111food pantry 8116 8116homeless program expenses 358 358other admin exp 255 255postage and shipping 4765 2144 1907 715 _______________________________(a) (b) (c) (d) total program mgmt&gen fundraisingquest for christ program 8587 8587resident fees 16166 16166resident graduation exp 950 950school support 10913 10913security 1527 1527supplies 9817 9817telephone 22474 10113 8990 3371travel 6218 1555 3108 1555 vehicle exp 33890 10469 23421 volunteer appreciation 8312 8312 ______________________________(a) (b) (c) (d) total program mgmt&gen fundraisingwest-end initiative exp 10227 10227misc grant programs 15374 15374 total 301561 175579 35082 90900

Raw XML AppendixShowing 400 of 443 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/ProgSrvcAccomActy3Grp/Desc0COMMUNITY OUTREACH PROGRAMS FOR DISADVANTAGED YOUTH AND FAMILIES, INCLUDING TUTORING, FOOD PANTRY, SPIRITUAL GROWTH AND SOCIAL ACTIVITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt042757
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IRS990/PYContributionsGrantsAmt01128143
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0138
IRS990/PYOtherExpensesAmt0666047
IRS990/PYOtherRevenueAmt0128527
IRS990/PYProgramServiceRevenueAmt0232975
IRS990/PYRevenuesLessExpensesAmt0507948
IRS990/PYSalariesCompEmpBnftPaidAmt0315788
IRS990/PYTotalExpensesAmt0981835
IRS990/PYTotalRevenueAmt01489783
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-26779
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0603042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01128143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0708729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0320281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0450502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03210697
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0179014
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0173409
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt065469
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt028148
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010413
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0456453
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87550
IRS990ScheduleA/PublicSupportPY170Pct00.94200
IRS990ScheduleA/PublicSupportTotal170Amt03210697
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0603042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01128143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0708729
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0320281
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0450502
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03210697
IRS990ScheduleA/TotalSupportAmt03667150
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0478171
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055062
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0533233
IRS990ScheduleD/EquipmentGrp/BookValueAmt048919
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079006
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0127925
IRS990ScheduleD/ExpensesSubtotalAmt01187054
IRS990ScheduleD/LandGrp/BookValueAmt067000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0599018
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039931
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0638949
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01275
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID RENT & SECURITY DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020032
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034188
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054220
IRS990ScheduleD/RevenueSubtotalAmt01160275
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01213140
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01275
IRS990ScheduleD/TotalExpensesPerForm990Amt01187054
IRS990ScheduleD/TotalRevenuePerForm990Amt01160275
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01160275
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01187054
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt053526
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL DINNE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt041653
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt041653
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0157440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015372
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0172812
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0157440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015372
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0172812
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0119286
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011873
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 AVAILABLE FOR REVIEW BY ALL BOARD MEMBERS ON SHAREFILE, REVIEWED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MODIFIED CASH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3_______________________________(A) (B) (C) (D) TOTAL PROGRAM MGMT&GEN FUNDRAISINGATHLETIC PROGRAM EXPENSES 9416 9416COMMUNITY PROJECTS 6838 6838CONSULTING FEES 29 29DEVEL, PREVENT, REACH EXP 3057 2960 97 DUES & SUBS 1374 1374FACILITIES MAINTENANCE 15489 15489FIRE DAMAGE EXP 46771 46771WATER DAMAGE EXP 7111 7111FOOD PANTRY 8116 8116HOMELESS PROGRAM EXPENSES 358 358OTHER ADMIN EXP 255 255POSTAGE AND SHIPPING 4765 2144 1907 715 _______________________________(A) (B) (C) (D) TOTAL PROGRAM MGMT&GEN FUNDRAISINGQUEST FOR CHRIST PROGRAM 8587 8587RESIDENT FEES 16166 16166RESIDENT GRADUATION EXP 950 950SCHOOL SUPPORT 10913 10913SECURITY 1527 1527SUPPLIES 9817 9817TELEPHONE 22474 10113 8990 3371TRAVEL 6218 1555 3108 1555 VEHICLE EXP 33890 10469 23421 VOLUNTEER APPRECIATION 8312 8312 ______________________________(A) (B) (C) (D) TOTAL PROGRAM MGMT&GEN FUNDRAISINGWEST-END INITIATIVE EXP 10227 10227MISC GRANT PROGRAMS 15374 15374 TOTAL 301561 175579 35082 90900
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other or change in accounting method Part XII line 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt041323
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01454668
IRS990/TotalAssetsEOYAmt01472070
IRS990/TotalAssetsGrp/BOYAmt01454668
IRS990/TotalAssetsGrp/EOYAmt01472070
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0603042
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt061675
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0242660
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0882719
IRS990/TotalFunctionalExpensesGrp/TotalAmt01187054
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0344340
IRS990/TotalLiabilitiesEOYAmt0388521
IRS990/TotalLiabilitiesGrp/BOYAmt0344340
IRS990/TotalLiabilitiesGrp/EOYAmt0388521
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01110328
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01083549
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0882719
IRS990/TotalProgramServiceRevenueAmt0258587
IRS990/TotalReportableCompFromOrgAmt044000
IRS990/TotalRevenueGrp/ExclusionAmt0394214
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0163019
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01160275
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01454668
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01472070
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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