Civic Intelligence

Nonprofit Management Solutions

990 • Fiscal year 2018 • EIN 33-0508897

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

8765 AERO DRIVE Room 312San Diego, CA 92123

(858) 292-5702

Siviq Scores

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

Liabilities / Assets

78th percentile

0.10x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

77th percentile

0.05x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

33rd percentile

-3.2%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$95,700

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 32.4% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

10th percentile

-45%

Faster asset growth than 10% of similar nonprofits.

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

Revenue Growth

40th percentile

-5.1%

Faster revenue growth than 40% of similar nonprofits.

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

Assets

Down

$138,992

Down $111,770 (-45%) from 2017

Net Assets

Down

$125,177

Down $115,617 (-48%) from 2017

Liabilities

Up

$13,815

Up $3,847 (+39%) from 2017

Revenue

Down

$295,005

Down $15,824 (-5.1%) from 2017

Expenses

Up

$304,341

Up $9,534 (+3.2%) from 2017

Net Income

Down

-$9,336

Down $25,358 (-158%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2017: $250,762Liabilities 2017: $9,968Net Assets 2017: $240,7942017Assets 2018: $138,992Liabilities 2018: $13,815Net Assets 2018: $125,1772018Assets 2019: $115,038Liabilities 2019: $13,735Net Assets 2019: $101,3032019Assets 2020: $82,537Liabilities 2020: $40,500Net Assets 2020: $42,0372020Assets 2021: $138,444Liabilities 2021: $65,556Net Assets 2021: $72,8882021Assets 2022: $174,706Liabilities 2022: $122,467Net Assets 2022: $52,2392022Assets 2023: $87,458Liabilities 2023: $113,621Net Assets 2023: -$26,1632023Assets 2024: $202,190Liabilities 2024: $71,779Net Assets 2024: $130,4112024

Highlighted filing

2018

Assets$138,992
Liabilities$13,815
Net Assets$125,177

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2017: $310,829Expenses 2017: $294,807Net Income 2017: $16,0222017Revenue 2018: $295,005Expenses 2018: $304,341Net Income 2018: -$9,3362018Revenue 2019: $285,194Expenses 2019: $319,072Net Income 2019: -$33,8782019Revenue 2020: $219,476Expenses 2020: $288,027Net Income 2020: -$68,5512020Revenue 2021: $440,464Expenses 2021: $352,488Net Income 2021: $87,9762021Revenue 2022: $374,133Expenses 2022: $409,726Net Income 2022: -$35,5932022Revenue 2023: $361,828Expenses 2023: $441,565Net Income 2023: -$79,7372023Revenue 2024: $610,393Expenses 2024: $454,257Net Income 2024: $156,1362024

Highlighted filing

2018

Revenue$295,005
Expenses$304,341
Net Income-$9,336
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 15, 2019
Return Version
2018v3.1
Gross Receipts
$295,005
Mission and Program Overview

Mission

The Organizations Mission is to help people in nonprofit organizations to achieve their missions. Our blended solutions combine training, consulting, and information and referrals proven to enhance organizational effectiveness and improve mission impact. Since 1984, we have provided services to more than 100,000 individuals and organizations.

To help nonprofit organizations to achieve their missions. Our blended solutions combine training, consulting, information and referral services to enhance their effectiveness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$104,087--
Cash and Non-Interest-Bearing Accounts$85,702$78,990▼ $6,712
Accounts Receivable$40,560$43,210▲ $2,650
Savings and Temporary Cash Investments$11,428$11,433▲ $5
Prepaid Expenses and Deferred Charges$8,985$5,359▼ $3,626
Total Assets$250,762$138,992▼ $111,770
Liabilities
Accounts Payable and Accrued Expenses$9,968$13,815▲ $3,847
Total Liabilities$9,968$13,815▲ $3,847
Net Assets / Fund Balance
Unrestricted Net Assets$136,707$125,177▼ $11,530
Permanently Rstr Net Assets$104,087--
Total Net Assets Fund Balance$240,794$125,177▼ $115,617
Total Liabilities and Net Assets / Fund Balance$250,762$138,992▼ $111,770

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$104,087---$104,087
2017$8,751$84,000▲ $11,336-$104,087
2016$8,153-▲ $598-$8,751
2015-$8,532--$8,153
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lenore LoweExecutive DirectorFT$84,000$11,700$95,700

Board Members and Trustees

NameTitle
Holly BaughmanChair
Kathryn HomerDirector
Lindsay LangfordDirector
Danielle O'ConnerSecretary
Justin WeberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,100
Program Service Revenue
$257,601
Investment Income
$4
Other Revenue
$300
All Other Contributions
$37,100
Change in Net Assets
$-9,336
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,846
Other Expenses$106,495
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,548$19,142-$87,690
Current Officers, Directors, Trustees, and Key Employees$63,003$21,001-$84,004
Occupancy$32,901$6,699-$39,600
Office Expenses$13,747$6,222-$19,969
Fees for Services Management$15,319--$15,319
Payroll Taxes$12,552$2,346-$14,898
Other Employee Benefits$8,347$2,907-$11,254
Insurance$4,755$1,712-$6,467
Fees for Services Accounting$1,149$2,892-$4,041
Other Expenses$2,965$644-$3,609
Conferences and Meetings$3,500$65-$3,565
Information Technology$823$1,050-$1,873
Travel$769$204-$973
Advertising$491--$491
Total Functional Expenses$237,293$67,048$0$304,341
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
No
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

A draft copy of 990 is circulated to Mangement and Board of Directors for review and approval prior to filing.

Form 990, Part VI, Section B, Line 12C

NMS maintains a written conflict of interest policy which is circulated amongst Management and Board of Directors annually and signed by any new Directors.

Form 990, Part VI, Section B, Line 15A

The Executive Committee evaluated and recommends Executive compensation based on non-profit industry norms.

Form 990, Part VI, Section C, Line 19

NMS provides governance informaiton and resources both on-line and in printed form at the resource libary in the office.

Filing and Contact Details

Filer

Filer Name
Nonprofit Management Solutions
EIN
33-0508897
Phone
8582925702
Address
8765 AERO DRIVE Room 312, SAN DIEGO, CA 92123
Doing Business As
Nonprofit Solutions

Signing Officer

Name
Lenore Low
Title
Exec Director
Phone
8582925702
Signed
2019-07-15
Discuss with paid preparer
No

Organization Details

Principal Officer
Lenore Lowe
Formed
1991
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
10

Preparer

Firm
Sonnenberg & Co CPAs
Address
5190 Governor Dr 201, San Diego, CA 92122
Preparer
Leonard C Sonnenberg
Phone
8584575252
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Certain outside contractors are compensated for presenting training seminars.

Form 990, Part XI, Line 7

It was determined during the year that previously reported donated investment funds held by the San Diego Foundation did not constitute a beneficial interest for Nonprofit Solutions. Accordingly, the assets were removed from the financial statements effective January 1, 2018.

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IRS990/RevenueAmt081060
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011428
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011433
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt037100
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt040784
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt067355
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0138256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0290122
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt011336
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt011346
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0257605
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0291088
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0271727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0247517
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0313498
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01381435
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0300
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01778
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt03812
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03124
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt05480
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt014494
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt011336
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011346
IRS990ScheduleA/InvestmentIncomeCYPct00.00670
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0300
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01778
IRS990ScheduleA/OtherIncome509Grp/TotalAmt02078
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.99210
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IRS990ScheduleA/PublicSupportTotal170Amt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0299493
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0316323
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0317996
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0457234
IRS990ScheduleA/Total509Grp/TotalAmt01686051
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0295309
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0312607
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0316323
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0318002
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0457234
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01699475
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0104087
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0104087
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt08751
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt084000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0104087
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011336
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt08153
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt08751
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0598
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0379
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt08532
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt08153
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft copy of 990 is circulated to Mangement and Board of Directors for review and approval prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NMS maintains a written conflict of interest policy which is circulated amongst Management and Board of Directors annually and signed by any new Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Committee evaluated and recommends Executive compensation based on non-profit industry norms.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NMS provides governance informaiton and resources both on-line and in printed form at the resource libary in the office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Certain outside contractors are compensated for presenting training seminars.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5It was determined during the year that previously reported donated investment funds held by the San Diego Foundation did not constitute a beneficial interest for Nonprofit Solutions. Accordingly, the assets were removed from the financial statements effective January 1, 2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 7
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0250762
IRS990/TotalAssetsEOYAmt0138992
IRS990/TotalAssetsGrp/BOYAmt0250762
IRS990/TotalAssetsGrp/EOYAmt0138992
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037100
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0237293
IRS990/TotalFunctionalExpensesGrp/TotalAmt0304341
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09968
IRS990/TotalLiabilitiesEOYAmt013815
IRS990/TotalLiabilitiesGrp/BOYAmt09968
IRS990/TotalLiabilitiesGrp/EOYAmt013815

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