Civic Intelligence

The 180 Zone

990 • Fiscal year 2019 • EIN 32-0100540

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 14, 2020

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

76th percentile

0.38x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

77th percentile

0.42x

Higher debt load relative to revenue than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

51st percentile

3.1%

Faster asset growth than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

73rd percentile

19%

Faster revenue growth than 73% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,517,651

Up $45,581 (+3.1%) from 2018

Net Assets

Down

$939,041

Down $144,508 (-13%) from 2018

Liabilities

Up

$578,610

Up $190,089 (+49%) from 2018

Revenue

Up

$1,380,161

Up $219,886 (+19%) from 2018

Expenses

Up

$1,203,480

Up $16,426 (+1.4%) from 2018

Net Income

Up

$176,681

Up $203,460 (+760%) from 2018

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

2019

Assets$1,517,651
Liabilities$578,610
Net Assets$939,041

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

2019

Revenue$1,380,161
Expenses$1,203,480
Net Income$176,681
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 14, 2020
Return Version
2019v5.1
Gross Receipts
$1,451,198
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$1,213,140$1,213,140→ $0
Cash and Non-Interest-Bearing Accounts$257,655$303,086▲ $45,431
Total Assets$1,472,070$1,517,651▲ $45,581
Other Assets Total$1,275$1,425▲ $150
Liabilities
Mortgage Notes Payable Secured by Investment Property$388,521$578,205▲ $189,684
Other Liabilities-$405-
Total Liabilities$388,521$578,610▲ $190,089
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,083,549$939,041▼ $144,508
Total Net Assets Fund Balance$1,083,549$939,041▼ $144,508
Total Liabilities and Net Assets / Fund Balance$1,472,070$1,517,651▲ $45,581

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$150--
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$727,597
Program Service Revenue
$439,676
Investment Income
$250
Other Revenue
$212,638
All Other Contributions
$727,597
Change in Net Assets
$176,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,380,161
Total Revenue per Audited Statements
$1,380,161
Total Revenue per Form 990
$1,380,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$880,982
Salaries, Compensation, and Employee Benefits$322,498
Total Fundraising Expense$47,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,339$70,837$31,307$248,483
Occupancy$151,015$18,167-$169,182
All Other Expenses$85,620$43,060-$128,680
Depreciation Depletion$68,625$28-$68,653
Current Officers, Directors, Trustees, and Key Employees$12,659$25,317$12,659$50,635
Office Expenses$25,765$21,829-$47,594
Interest$32,977--$32,977
Other Expenses$391,614$25,000-$25,000
Payroll Taxes$12,601$7,325$3,454$23,380
Fees for Services Accounting-$12,478-$12,478
Conferences and Meetings$3,080$195-$3,275
Advertising-$1,529-$1,529
Total Functional Expenses$930,295$225,765$47,420$1,203,480

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,190,311
Total Expenses per Audited Statements$1,190,311
Total Expenses per Form 990$1,190,311
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$175,024
Fundraising Direct Expenses$71,037
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinne----
Golf Outing----
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$405
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
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
President & CEO
Phone
5634244584
Signed
2020-07-14
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
47 E Chicago Avenue Suite 314, 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

Explanation of other changes in net assets or fund balances Part XI line 9

Revaluation of assets based on market value

List of other expenses Part IX line 24E

_______________________________(a) (b) (c) (d) total program mgmt&gen fundraisingathletic program expenses 9495 9495community projects 4275 4275consulting fees 689 689devel, prevent, reach exp 2089 2089 dues & subs 5317 5317food pantry 11845 11845homeless program expenses 594 594opportunity for all expenses 6436 6436 postage and shipping 5345 5345 _______________________________(a) (b) (c) (d) total program mgmt&gen fundraisingquest for christ program 4998 4988resident graduation exp 902 902school support 10030 10030security 1588 1588travel vehicle exp 24216 10259 14457 volunteer appreciation 10549 1165 9384 ______________________________(a) (b) (c) (d) total program mgmt&gen fundraisingwest-end initiative exp 7676 7676bad debt expense 1609 1609miscellaneous exp 6259 6259training 639 18 621yard sale expenses 14250 14250 total 116142 85620 43060

Raw XML AppendixShowing 400 of 422 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/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0727597
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0603042
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01128143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0708729
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0320281
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03487792
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0108651
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0179014
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0173409
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt065469
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt028148
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0554691
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86280
IRS990ScheduleA/PublicSupportPY170Pct00.87550
IRS990ScheduleA/PublicSupportTotal170Amt03487792
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0727597
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0603042
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01128143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0708729
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0320281
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03487792
IRS990ScheduleA/TotalSupportAmt04042483
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/BookValueAmt0478171
IRS990ScheduleD/BuildingsGrp/DepreciationAmt055062
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0533233
IRS990ScheduleD/EquipmentGrp/BookValueAmt048919
IRS990ScheduleD/EquipmentGrp/DepreciationAmt079006
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0127925
IRS990ScheduleD/ExpensesSubtotalAmt01190311
IRS990ScheduleD/LandGrp/BookValueAmt067000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0599018
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt039931
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0638949
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01275
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1150
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PREPAID RENT & SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1EMPLOYEE ADVANCES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020032
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034188
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt054220
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0405
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01380161
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01213140
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01425
IRS990ScheduleD/TotalExpensesPerForm990Amt01190311
IRS990ScheduleD/TotalLiabilityAmt0405
IRS990ScheduleD/TotalRevenuePerForm990Amt01380161
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01380161
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01190311
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ANNUAL DINNE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990/ScheduleJRequiredInd0false
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/ExplanationTxt3Revaluation of assets based on market value
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4_______________________________(A) (B) (C) (D) TOTAL PROGRAM MGMT&GEN FUNDRAISINGATHLETIC PROGRAM EXPENSES 9495 9495COMMUNITY PROJECTS 4275 4275CONSULTING FEES 689 689DEVEL, PREVENT, REACH EXP 2089 2089 DUES & SUBS 5317 5317FOOD PANTRY 11845 11845HOMELESS PROGRAM EXPENSES 594 594OPPORTUNITY FOR ALL EXPENSES 6436 6436 POSTAGE AND SHIPPING 5345 5345 _______________________________(A) (B) (C) (D) TOTAL PROGRAM MGMT&GEN FUNDRAISINGQUEST FOR CHRIST PROGRAM 4998 4988RESIDENT GRADUATION EXP 902 902SCHOOL SUPPORT 10030 10030SECURITY 1588 1588TRAVEL VEHICLE EXP 24216 10259 14457 VOLUNTEER APPRECIATION 10549 1165 9384 ______________________________(A) (B) (C) (D) TOTAL PROGRAM MGMT&GEN FUNDRAISINGWEST-END INITIATIVE EXP 7676 7676BAD DEBT EXPENSE 1609 1609MISCELLANEOUS EXP 6259 6259TRAINING 639 18 621YARD SALE EXPENSES 14250 14250 TOTAL 116142 85620 43060
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/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01472070
IRS990/TotalAssetsEOYAmt01517651
IRS990/TotalAssetsGrp/BOYAmt01472070
IRS990/TotalAssetsGrp/EOYAmt01517651
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0727597
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047420
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0225765
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0930295
IRS990/TotalFunctionalExpensesGrp/TotalAmt01203480
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0388521
IRS990/TotalLiabilitiesEOYAmt0578610
IRS990/TotalLiabilitiesGrp/BOYAmt0388521
IRS990/TotalLiabilitiesGrp/EOYAmt0578610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01083549
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0939041
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0930295
IRS990/TotalProgramServiceRevenueAmt0439676
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0118717
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0533847
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01380161
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01472070
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01517651
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0THE180ZONE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RUSTY BORUFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05634244584
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE 180 ZONE
ReturnHeader/Filer/BusinessNameControlTxt0180Z
ReturnHeader/Filer/EIN0320100540
ReturnHeader/Filer/USAddress/AddressLine1Txt0601 MARQUETTE STREET
ReturnHeader/Filer/USAddress/CityNm0Davenport
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA

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