Civic Intelligence

Earth Day Coalition

990 • Fiscal year 2015 • EIN 34-1667267

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 29, 2016

3606 Bridge AvenueCleveland, OH 44113

(216) 281-6468

Siviq Scores

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

Liabilities / Assets

85th percentile

0.30x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

93rd percentile

$53,082

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 20.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

17th percentile

-26%

Faster asset growth than 17% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

24th percentile

-20%

Faster revenue growth than 24% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$79,019

Down $28,136 (-26%) from 2014

Net Assets

Down

$55,518

Down $26,633 (-32%) from 2014

Liabilities

Down

$23,501

Down $1,503 (-6.0%) from 2014

Revenue

Down

$255,089

Down $63,113 (-20%) from 2014

Expenses

Down

$281,722

Down $52,587 (-16%) from 2014

Net Income

Down

-$26,633

Down $10,526 (-65%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2012: $99,626Liabilities 2012: $23,278Net Assets 2012: $76,3482012Assets 2013: $123,503Liabilities 2013: $25,245Net Assets 2013: $98,2582013Assets 2014: $107,155Liabilities 2014: $25,004Net Assets 2014: $82,1512014Assets 2015: $79,019Liabilities 2015: $23,501Net Assets 2015: $55,5182015Assets 2016: $75,749Liabilities 2016: $28,946Net Assets 2016: $46,8032016Assets 2017: $20,679Liabilities 2017: $21,856Net Assets 2017: -$1,1772017Assets 2018: $0Liabilities 2018: $8,283Net Assets 2018: -$8,2832018

Highlighted filing

2015

Assets$79,019
Liabilities$23,501
Net Assets$55,518

Operations Trend

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

$400K$200K$0-$200KExpenses 2012: $332,8572012Revenue 2013: $388,760Expenses 2013: $366,850Net Income 2013: $21,9102013Revenue 2014: $318,202Expenses 2014: $334,309Net Income 2014: -$16,1072014Revenue 2015: $255,089Expenses 2015: $281,722Net Income 2015: -$26,6332015Revenue 2016: $335,699Expenses 2016: $344,414Net Income 2016: -$8,7152016Revenue 2017: $286,403Expenses 2017: $334,383Net Income 2017: -$47,9802017Revenue 2018: $9,140Expenses 2018: $16,246Net Income 2018: -$7,1062018

Highlighted filing

2015

Revenue$255,089
Expenses$281,722
Net Income-$26,633
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 29, 2016
Return Version
2015v2.0
Gross Receipts
$257,115
Mission and Program Overview

Mission

Earth day coalition (edc) is a nonprofit environmental education and advocacy organization serving northeast ohio and the nation. Edc was established in 1990 to commemorate the twentieth anniversary of earth day in ohio. The mission of earth day coalition is to provide education, inspire leadership and encourage action for a healthy environment.

To provide education, inspire leadership and encourage action for a healthy environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$70,429$35,000▼ $35,429
Cash and Non-Interest-Bearing Accounts$16,809$23,296▲ $6,487
Savings and Temporary Cash Investments$14,646$15,017▲ $371
Prepaid Expenses and Deferred Charges$3,046$2,881▼ $165
Accounts Receivable$2,225$2,825▲ $600
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$107,155$79,019▼ $28,136
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$22,000$22,000→ $0
Accounts Payable and Accrued Expenses$3,004$1,501▼ $1,503
Total Liabilities$25,004$23,501▼ $1,503
Net Assets / Fund Balance
Temporarily Rstr Net Assets$60,054$66,989▲ $6,935
Unrestricted Net Assets$22,097$-11,471▼ $33,568
Total Net Assets Fund Balance$82,151$55,518▼ $26,633
Total Liabilities and Net Assets / Fund Balance$107,155$79,019▼ $28,136
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott SandersExecutive DirectorFT$42,837$10,245$53,082

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$208,567
Program Service Revenue
$32,643
Investment Income
$47
Other Revenue
$13,832
All Other Contributions
$74,795
Change in Net Assets
$-26,633

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table120$37,166Fair Value
Total Noncash Contributions120$37,166-

Audited Revenue Reconciliation

Revenue per Audited Statements
$255,089
Revenue Not Reported on Form 990
$94,500
Total Revenue per Audited Statements
$349,589
Total Revenue per Form 990
$255,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$171,238
Other Expenses$110,484
Total Fundraising Expense$21,449
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$71,324$10,180$6,960$88,464
Current Officers, Directors, Trustees, and Key Employees$42,798$6,108$4,176$53,082
All Other Expenses$22,319$5,185$4,172$31,676
Other Employee Benefits$15,242$2,175$1,487$18,904
Payroll Taxes$8,698$1,241$849$10,788
Insurance$5,713$378$377$6,468
Fees for Services Accounting$2,791$2,012$302$5,105
Other Expenses$3,749$49$1,245$5,043
Occupancy$3,220$805$805$4,830
Fees for Services Other$1,507$1,086$163$2,756
Office Expenses$364$703$213$1,280
Advertising$736$231-$967
Interest-$660-$660
Total Functional Expenses$229,460$30,813$21,449$281,722

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$376,222
Expenses per Audited Statements$281,722
Total Expenses per Form 990$281,722
Expenses Not Reported on Form 990$94,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,034
Fundraising Direct Expenses$2,026
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Benefit$25,105$13,034$1,326$11,708
Total Events$25,105$13,034$2,026$11,008
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

An electronic copy of the form 990 is provided to the board of directors for review and approval prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All board members and employees must complete the conflict of interest policy form when elected or hired, noting any potential conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors sets and reviews all salary ranges for the year.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy, financial statements and form 990 available upon request to the organization's executive director. The organization's form 990 is also available on the guidestar website.

Filing and Contact Details

Filer

Filer Name
Earth Day Coalition
EIN
34-1667267
Phone
2162816468
Address
3606 BRIDGE AVENUE, CLEVELAND, OH 44113

Signing Officer

Name
Scott Sanders
Title
Executive Director
Signed
2016-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Sanders
Formed
1990
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
8
Employees
5
Volunteers
622

Preparer

Firm
Kpff LLC
Address
24500 CHAGRIN BLVD STE 315, BEACHWOOD, OH 44122
Preparer
Howard N Kopit
Phone
2162926120
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: student envrionmental leadership (formerly student environmental congress): this program focuses on classroom engagement and education of high school students in support of environmental education programs in area schools. Every year, 11- 19 schools (public, private and parochial; urban and suburban) develop and implement hands-on service learning projects to benefit their communities. The student leaders are convened as a whole throughout the year to share ideas, inspire each other andconnect to kids from different socioeconomic backgrounds. These meetings occur at area colleges and universities with a secondary goal of attracting students to higher learning opportunities in environmental science and/or environmental careers. If available, each class is assigned a college-student mentor who assists with the development and implementation of their community projects.

Form 990, Part IX, Line 24E: Other Expenses

APE PRIZES: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO & TRAVEL: Column (A) - Total = $3402; Column (B) - Program Services = $3059; Column (C) - Management & General = $286; Column (D) - Fundraising = $57

Form 990, Part IX, Line 24E: Other Expenses

BAD DEBTS: Column (A) - Total = $2350; Column (B) - Program Services = $0; Column (C) - Management & General = $2350; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT RENTAL & MAINTENANCE: Column (A) - Total = $4405; Column (B) - Program Services = $3454; Column (C) - Management & General = $225; Column (D) - Fundraising = $726

Form 990, Part IX, Line 24E: Other Expenses

FOOD & BEVERAGES: Column (A) - Total = $1501; Column (B) - Program Services = $681; Column (C) - Management & General = $36; Column (D) - Fundraising = $784

Form 990, Part IX, Line 24E: Other Expenses

INTERNSHIPS: Column (A) - Total = $4400; Column (B) - Program Services = $4400; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MERCHANDISE: Column (A) - Total = $1975; Column (B) - Program Services = $1975; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $1117; Column (B) - Program Services = $348; Column (C) - Management & General = $472; Column (D) - Fundraising = $297

Form 990, Part IX, Line 24E: Other Expenses

OTHER PROGRAM EXPENSES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $3703; Column (B) - Program Services = $985; Column (C) - Management & General = $958; Column (D) - Fundraising = $1760

Form 990, Part IX, Line 24E: Other Expenses

PRESENTATION SUPPLIES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $1812; Column (B) - Program Services = $1502; Column (C) - Management & General = $310; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PROGRAM SUPPLIES: Column (A) - Total = $721; Column (B) - Program Services = $721; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

STIPENDS/SCHOOL PRIZES: Column (A) - Total = $1000; Column (B) - Program Services = $1000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE & INTERNET: Column (A) - Total = $3290; Column (B) - Program Services = $2194; Column (C) - Management & General = $548; Column (D) - Fundraising = $548

Financial Statement Notes

Part X : FIN48 Footnote

The organization has adopted the accounting guidance for uncertainty in income taxes. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating its activities, the organization believes its position of tax-exempt status is current based on current facts & circumstances. The organization has assessed that there are no activities unrelated to its purpose and, therefore, no tax is to be recognized.it is the policy of the organization to include in operating expenses penalties & interest assessed by income taxing authorities. There are no penalties or interest from taxing authorities included in operating expenses for the year ended december 31, 2015.

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IRS990/ProgSrvcAccomActy2Grp/Desc0CLEAN TRANSPORTATION: THE PARTNERSHIP WITH THE U.S. DEPARTMENT OF ENERGYS CLEAN CITIES PROGRAM IS THE CORNERSTONE OF EDCS CLEAN TRANSPORTATION PROGRAM. THE GOAL OF THIS PROGRAM IS TO REDUCE PETROLEUM CONSUMPTION, THUS REDUCING REGULATED POLLUTANTS (PARTICULARLY NITORGEN OXIDE AND PARTICULATE EMISSIONS) BY REDUCING FOR MOBILE SOURCES, INCLUDING PASSENGER VEHICLES, TRUCK, TRANSIT AND OFF-ROAD VEHICLES. THIS IS ACCOMPLISHED THROUGH PROMOTING ALTERENATIVE FUEL VEHICLES, ADVANCED VEHICLE TECHNOLOGIES, VEHICLE EFFICIENCY, MASS TRANSIT, IDLE REDUCTION PRACTICES & TECHNOLOGIES, AND BIKE AND PEDESTRIAN-FRIENDLY WALKABLE COMMUNITIES. COMPLEMENTARY ACTIVITY TO CLEAN CITIES WORK IS PARTICIPATION IN A NUMBER OF COLLABORATIVE EFFORTS AROUND AIR QUALITY AND CLIMATE CHANGE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0STUDENT ENVRIONMENTAL LEADERSHIP (FORMERLY STUDENT ENVIRONMENTAL CONGRESS): THIS PROGRAM FOCUSES ON CLASSROOM ENGAGEMENT AND EDUCATION OF HIGH SCHOOL STUDENTS IN SUPPORT OF ENVIRONMENTAL EDUCATION PROGRAMS IN AREA SCHOOLS. EVERY YEAR, 11- 19 SCHOOLS (PUBLIC, PRIVATE AND PAROCHIAL; URBAN AND SUBURBAN) DEVELOP AND IMPLEMENT HANDS-ON SERVICE LEARNING PROJECTS TO BENEFIT THEIR COMMUNITIES. THE STUDENT LEADERS ARE CONVENED AS A WHOLE THROUGHOUT THE YEAR TO SHARE IDEAS, INSPIRE EACH OTHER ANDCONNECT TO KIDS FROM DIFFERENT SOCIOECONOMIC BACKGROUNDS. THESE MEETINGS OCCUR AT AREA COLLEGES AND UNIVERSITIES WITH A SECONDARY GOAL OF ATTRACTING STUDENTS TO HIGHER LEARNING OPPORTUNITIES IN ENVIRONMENTAL SCIENCE AND/OR ENVIRONMENTAL CAREERS. IF AVAILABLE, EACH CLASS IS ASSIGNED A COLLEGE-STUDENT MENTOR WHO ASSISTS WITH THE DEVELOPMENT AND IMPLEMENTATION OF THEIR COMMUNITY PROJECTS.
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