Civic Intelligence

Southwest Organizing Project

990 • Fiscal year 2021 • EIN 36-4090773

Jul 01, 2020 to Jun 30, 2021 • Filed on May 12, 2022

2558 W 63rd St 2nd FloorChicago, IL 60629

(773) 471-8208

Siviq Scores

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

Liabilities / Assets

49th percentile

0.12x

Higher debt load relative to assets than 49% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

42nd percentile

0.11x

Higher debt load relative to revenue than 42% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

32nd percentile

3.9%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

52nd percentile

$124,000

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$8,393,250

No earlier filing loaded for comparison.

Net Assets

$7,416,119

No earlier filing loaded for comparison.

Liabilities

$977,131

No earlier filing loaded for comparison.

Revenue

$8,859,182

No earlier filing loaded for comparison.

Expenses

$8,514,648

No earlier filing loaded for comparison.

Net Income

$344,534

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2021: $8,393,250Liabilities 2021: $977,131Net Assets 2021: $7,416,1192021Assets 2022: $10,556,387Liabilities 2022: $1,758,486Net Assets 2022: $8,797,9012022Assets 2024: $18,010,854Liabilities 2024: $5,531,172Net Assets 2024: $12,479,6822024

Highlighted filing

2021

Assets$8,393,250
Liabilities$977,131
Net Assets$7,416,119

Operations Trend

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

$30M$20M$10M$0Revenue 2021: $8,859,182Expenses 2021: $8,514,648Net Income 2021: $344,5342021Revenue 2022: $15,995,268Expenses 2022: $14,613,486Net Income 2022: $1,381,7822022Revenue 2024: $25,831,160Expenses 2024: $21,832,104Net Income 2024: $3,999,0562024

Highlighted filing

2021

Revenue$8,859,182
Expenses$8,514,648
Net Income$344,534
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 12, 2022
Return Version
2020v4.0
Gross Receipts
$8,876,886
Mission and Program Overview

Mission

The southwest organizing project's (swop) mission is to build a broad-based organization of christian, muslim, and jewish faith institutions, local schools and other institutions in southwest chicago, which will enable families to exercise common values, determine their own future and connect with each other to improve life in their neighborhoods. To this end, leaders ofswop have dedicated themselves to building relationships across racial, ethnic, generational and faith differences and to bringing the common concerns of their institutionsinto the public life of the community as they develop the capacity to act collectively and "stand for the whole."

The Southwest Organizing Projects (SWOP) mission is to build a broad-based organization of Christian, Muslim and Jewish faith institutions, local schools and other institutions in Southwest Chicago, which will enable families to exercise common values, determine their own future and connect with each other to improve life in their neighborhoods. To this end, leaders of SWOP have dedicated themselves to building relationships across racial, ethnic, generational and faith differences and to bringing the common concerns of their institutions into the public life of the community as they develop the capacity to act collectively and stand for the whole.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,362,751$4,126,045▲ $1,763,294
Cash and Non-Interest-Bearing Accounts$3,963,220$2,691,158▼ $1,272,062
Pledges and Grants Receivable$458,353$1,203,299▲ $744,946
Savings and Temporary Cash Investments$549,137$0▼ $549,137
Land, Buildings, and Equipment, Net$382,786$366,184▼ $16,602
Prepaid Expenses and Deferred Charges$3,837$4,064▲ $227
Accounts Receivable$1,052$2,500▲ $1,448
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,721,136$8,393,250▲ $672,114
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$196,347$571,680▲ $375,333
Unsecured Notes Loans Payable$242,265--
Deferred Revenue$431,514$233,201▼ $198,313
Escrow Account Liability$20,000$170,750▲ $150,750
Other Liabilities$1,500$1,500→ $0
Total Liabilities$891,626$977,131▲ $85,505
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,047,876$6,651,890▲ $2,604,014
Net Assets With Donor Restrictions$2,781,634$764,229▼ $2,017,405
Total Net Assets Fund Balance$6,829,510$7,416,119▲ $586,609
Total Liabilities and Net Assets / Fund Balance$7,721,136$8,393,250▲ $672,114

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$228,495$53,700$282,195
Land$70,549-$70,549
Leasehold Improvements$53,975$11,670$65,645
Other Land Buildings$12,965$12,741$25,706
Equipment$200$15,540$15,740
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff BartowExecutive DirectorFT$124,000$124,000
Raymond C BrownDirector of OperationsFT$110,750$110,750

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,669,120
Program Service Revenue
$6,563,221
Investment Income
$11,711
Other Revenue
$-384,870
All Other Contributions
$2,666,620
Change in Net Assets
$344,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,859,182
Total Revenue per Audited Statements
$8,859,182
Total Revenue per Form 990
$8,859,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,272,389
Salaries, Compensation, and Employee Benefits$3,161,759
Grants and Similar Amounts Paid$80,500
Total Fundraising Expense$21,147
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,109,929$123,906$5,633$2,239,468
Other Employee Benefits$459,438$7,033$1,456$467,927
Payroll Taxes$185,593$2,212$632$188,437
Pension Plan Contributions$131,749$9,840$338$141,927
All Other Expenses$131,655$7,055-$138,710
Current Officers, Directors, Trustees, and Key Employees$109,947$14,053-$124,000
Other Expenses$105,731$5,376-$111,107
Grants to Domestic Individuals$80,500--$80,500
Occupancy$21,294$33,413$8,353$63,060
Office Expenses$53,255$2,447-$55,702
Insurance$2,588$18,821$4,705$26,114
Depreciation Depletion$9,077$260$30$9,367
Travel$6,962--$6,962
Total Functional Expenses$8,255,231$238,270$21,147$8,514,648

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,514,648
Total Expenses per Audited Statements$8,514,648
Total Expenses per Form 990$8,514,648
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant security deposits$1,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
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, Line 6: Explanation of Classes of Members or Shareholder

The organization's membership consists of churches, schools, and not-for-profit organizations located within the southwest side of Chicago.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is circulated to the Board for review prior to sumitting it to the IRS.

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

On an annual basis, Board Members are required to submit a written declaration that states whether or not an indivudual Board Member has a conflict of interest.

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

The Executive Director's compensation is reviewed by the Board on an annual basis.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Executive Director's compensation is reviewed by the Board on an annual basis.

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

Disclosure of governing documents, policies, and financial statements are made available to the general public upon written request.Also, the state and federal information returns and audit report is posted on the Illinois Attorney General web-site and is open to the general public.

Part VI, Part B, Question 14

The organization did not have a document retention and destruction policy in placeas of June 30, 2020, however, the organization expects to have such a policy inplace as of June 30, 2021.

Filing and Contact Details

Filer

Filer Name
Southwest Organizing Project
EIN
36-4090773
Phone
7734718208
Address
2558 W 63rd St 2nd Floor, Chicago, IL 60629

Signing Officer

Name
Jeff Bartow
Title
Executive Director
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alberto Mosqueda
Formed
1996
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
62
Volunteers
200

Preparer

Firm
BG Advisors CPA LTD
Address
1250 E Diehl Rd Ste 406, Naperville, IL 60563
Preparer
Sachin Gandhi
Phone
6305051081
Supplemental Narrative

Additional Explanations

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

OTHER PROGRAM SERVICES 4: Education-Related Organizing:SWOP works with local schools to improve the quality of education available to young people, to create opportunities for parents to be involved in schools, and for educators to build relationships with community stakeholders. SWOP runs the Parent Mentor Program, placing parents in classrooms as paraprofessionals who provide individual and small group assistance to students. SWOP runs the Teen REACH after-school program to offer enrichment and leadership development to students. SWOP organizers engage parents, students, teachers, and principals in community organizing activities to build power to improve schools. This works is funded by the Illinois State Board of Education (ISBE), Chicago Public Schools (CPS), individual schools, and private foundations. This work benefits the parents, students, and educators at the 22 schools where SWOP works. OTHER PROGRAM SERVICES 5: Housing Issues:The Southwest Chicago communities of Chicago Lawn, Gage Park, West Lawn, and West Elsdon were ground zero for the foreclosure crisis of the 2007-08. Thousands of foreclosures were initiated, and hundreds of buildings were left vacant in the community. SWOP is partnering with United Power for Action and Justice and Brinshore Development to carry out the Reclaiming Southwest Chicago Campaign. Through this effort, SWOP and its partners are buying, rehabbing and then renting or selling the buildings as affordable housing. In addition, SWOP connects people to housing counseling, rental and mortgage assistance, and foreclosure prevention services. This work is funded by the Illinois Housing Development Authority (IHDA), the City of Chicago, private foundations, corporate donations, individual giving, and earned income. The work benefits all the families living in the 94-block target area. OTHER PROGRAM SERVICES 6: Heathcare-related organizing:SWOP works to ensure that everyone in Southwest Chicago has access to high-quality, affordable healthcare. SWOP, partnering with many of its member institutions, is a leader in responding to the Covid-19 pandemic with vaccination and testing drives. SWOP leads the Healthy Chicago Equity Zone planning process. SWOP leads the Southwest System of Care (SWSOC), a collaborative effort to ensure access to needed services for students and families in local schools. SWOP partnered with Marquette School of Excellence and Esperanza Health Center to open a health center at the school. SWOP community navigators are working with families across the community to give them the information they need to access the healthcare services they need. This work is funded by the Chicago Department of Public Health (CDPH), the Chicago Cook Workforce Alliance, and private foundations. This work benefits all residents of the Chicago Lawn, Gage Park, West Elsdon, West Lawn, and Ashburn communities.

Other Changes In Net Assets Or Fund Balances - Other Increases

Forgiveness of PPP Loan = $242075

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

SWOP entered into a fiscal sponsorship agreement with Good Kids Mad City - Englewood (GKMC-E) that commenced January 16, 2020 and ended on December 31, 2020. Accordingly, revenues and expenses related to GKMC-E are not included in SWOP's statement of activities and net assets.

Part X : FIN48 Footnote

SWOP's management has determined that FASB ASC 740-10, which addresses accounting for uncertainty in income taxes, has no effect on its financial statements due to SWOP's tax-exempt status.

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IRS990/MissionDesc0The Southwest Organizing Projects (SWOP) mission is to build a broad-based organization of Christian, Muslim and Jewish faith institutions, local schools and other institutions in Southwest Chicago, which will enable families to exercise common values, determine their own future and connect with each other to improve life in their neighborhoods. To this end, leaders of SWOP have dedicated themselves to building relationships across racial, ethnic, generational and faith differences and to bringing the common concerns of their institutions into the public life of the community as they develop the capacity to act collectively and stand for the whole.
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IRS990/ProgramServiceRevenueGrp/Desc0Chicago Cook Wkfc Pshp
IRS990/ProgramServiceRevenueGrp/Desc1Chicago Public Schools
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IRS990/ProgSrvcAccomActy2Grp/Desc0Community organizing, educational, and training activities were performed for the purpose of achieving an economically stable, open, multiracial community within Chicago's southwest neighborhoods. At the heart of SWOPs work is community organizing: a strategy of building relationships between people who share common self-interests so they can work together to build power to achieve their goals. SWOPs organizers and leaders work through member institutions to connect with people that have an interest in public life. These organizers and leaders conduct one to one meetings to build an understanding of what motives each person and to invite them to participate in collective action on issues they care about. This work is funded by private foundations, corporate donations, individual giving, and earned income. This work benefits the 40,000 people who are part of SWOPs member institutions.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Heathcare-related organizing:SWOP works to ensure that everyone in Southwest Chicago has access to high-quality, affordable healthcare. SWOP, partnering with many of its member institutions, is a leader in responding to the Covid-19 pandemic with vaccination and testing drives. SWOP leads the Healthy Chicago Equity Zone planning process. SWOP leads the Southwest System of Care (SWSOC), a collaborative effort to ensure access to needed services for students and families in local schools. SWOP partnered with Marquette School of Excellence and Esperanza Health Center to open a health center at the school. SWOP community navigators are working with families across the community to give them the information they need to access the healthcare services they need. This work is funded by the Chicago Department of Public Health (CDPH), the Chicago Cook Workforce Alliance, and private foundations. This work benefits all residents of the Chicago Lawn, Gage Park, West Elsdon, West Lawn, and Ashburn communities.
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