Civic Intelligence

Standing Tall Inc

990 • Fiscal year 2014 • EIN 36-4188614

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 04, 2015

C/O Accounting 1201 Main StreetPort Jefferson, NY 11777

(631) 473-7474

Siviq Scores

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

Liabilities / Assets

64th percentile

0.15x

Higher debt load relative to assets than 64% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.04x

Higher debt load relative to revenue than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

8th percentile

-34%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

2nd percentile

-62%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

5th percentile

-46%

Faster revenue growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$249,950

Down $405,153 (-62%) from 2013

Net Assets

Down

$213,394

Down $280,217 (-57%) from 2013

Liabilities

Down

$36,556

Down $124,936 (-77%) from 2013

Revenue

Down

$819,776

Down $708,521 (-46%) from 2013

Expenses

Down

$1,099,993

Down $482,186 (-30%) from 2013

Net Income

Down

-$280,217

Down $226,335 (-420%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $427,691Liabilities 2011: $41,780Net Assets 2011: $385,9112011Assets 2012: $958,595Liabilities 2012: $411,102Net Assets 2012: $547,4932012Assets 2013: $655,103Liabilities 2013: $161,492Net Assets 2013: $493,6112013Assets 2014: $249,950Liabilities 2014: $36,556Net Assets 2014: $213,3942014Assets 2018: $0Net Assets 2018: $02018

Highlighted filing

2014

Assets$249,950
Liabilities$36,556
Net Assets$213,394

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $675,2772011Expenses 2012: $982,7442012Revenue 2013: $1,528,297Expenses 2013: $1,582,179Net Income 2013: -$53,8822013Revenue 2014: $819,776Expenses 2014: $1,099,993Net Income 2014: -$280,2172014Revenue 2018: $100,000Expenses 2018: $136,604Net Income 2018: -$36,6042018

Highlighted filing

2014

Revenue$819,776
Expenses$1,099,993
Net Income-$280,217
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 4, 2015
Return Version
2014v5.0
Gross Receipts
$835,303
Mission and Program Overview

Mission

Provided program for children with motor impairment

Provides programs for children with motor impairment

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$128,950$90,755▼ $38,195
Accounts Receivable$414,239$62,400▼ $351,839
Land, Buildings, and Equipment, Net$13,297$9,810▼ $3,487
Prepaid Expenses and Deferred Charges$15,283$3,651▼ $11,632
Total Assets$655,103$249,950▼ $405,153
Other Assets Total$83,334$83,334→ $0
Liabilities
Deferred Revenue$66,125--
Accounts Payable and Accrued Expenses$70,344$36,556▼ $33,788
Other Liabilities$25,023--
Total Liabilities$161,492$36,556▼ $124,936
Net Assets / Fund Balance
Unrestricted Net Assets$489,586$209,369▼ $280,217
Temporarily Rstr Net Assets$4,025$4,025→ $0
Total Net Assets Fund Balance$493,611$213,394▼ $280,217
Total Liabilities and Net Assets / Fund Balance$655,103$249,950▼ $405,153

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,810$12,203$22,013
Other Assets Org$83,334--
Compensation and Service Providers

Board Members and Trustees

NameTitle
John CareyPresident
Ali DemosDirector
Pam ChristensenSecretary
Frank SellmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$7,473
Program Service Revenue
$748,720
Investment Income
$38
Other Revenue
$63,545
All Other Contributions
$7,473
Change in Net Assets
$-280,217

Audited Revenue Reconciliation

Revenue per Audited Statements
$819,776
Total Revenue per Audited Statements
$819,776
Total Revenue per Form 990
$819,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$848,617
Salaries, Compensation, and Employee Benefits$251,376
Total Fundraising Expense$5,023
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,785$19,614-$207,399
Fees for Services Other$133,013$50$1,350$134,413
Occupancy$108,230--$108,230
Fees for Services Accounting-$65,623-$65,623
Other Employee Benefits$20,805$4,305-$25,110
Payroll Taxes$17,313$1,554-$18,867
Insurance$11,466$2,866-$14,332
Office Expenses-$7,441$604$8,045
All Other Expenses$1,434-$3,051$4,485
Depreciation Depletion$2,790$697-$3,487
Other Expenses$2,210$553$18$2,763
Fees for Services Legal-$294-$294
Travel$154--$154
Interest-$51-$51
Total Functional Expenses$630,784$464,186$5,023$1,099,993

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,099,993
Total Expenses per Audited Statements$1,099,993
Total Expenses per Form 990$1,099,993
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$79,072
Fundraising Direct Expenses$15,527
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Full Nyc Marath$46,073$46,073$9,185$36,888
Half Nyc Marath$32,999$32,999$4,250$28,749
Total Events$79,072$79,072$15,527$63,545
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Demos AliBoard MemberTuition PaymentNo$65,920
John CareyBoard MemberTuition PaymentNo$61,920
Frank SellmanBoard MemberTuition PaymentNo$58,860
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent-
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 family members
No
Business relationship with organization members
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by the independant accountants together with standing tall's management. The draft form 990 is provided to standing tall's board of directors for review prior to filing with the irs.

Form 990, Page 6, Part VI, Line 12C

All members of standing tall's board of directors are required to complete and sign the conflict of interest statement on an annual basis, and all parties are required to disclose any changes in conflict of interest throughout the year.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Standing Tall Inc
EIN
36-4188614
Phone
6314737474
Address
C/O ACCOUNTING 1201 MAIN STREET, PORT JEFFERSON, NY 11777

Signing Officer

Name
John Carey
Title
Chairman
Phone
6314737474
Signed
2015-11-04

Organization Details

Principal Officer
John Carey
Formed
1998
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
1
Employees
11
Volunteers
20

Preparer

Firm
Paritz & Company Pa
Address
15 WARREN STREET STE 25, HACKENSACK, NJ 07601-7126
Preparer
Keith Haber CPA
Phone
2013427753
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

During 2014, standing tall had approximately 20 volunteers (mostly parents of the children who attend the school). These volunteers primarily assist with the fundraising activities of standing tall, including the full and half marathon events.

Form 990, Part IX, Line 11G

Augumentative communication 6,400 0 0 it services 443 50 1,350 consulting 5,950 0 0 paraprofessional 120,220 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has evaluated the provisions of asc topic 740, accounting for uncertainty in income taxes. The evaluation was performed for the tax years 2012 through 2014, the years which remain subject to examination by major tax jurisdictions as of december 31, 2014. The organization concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization does not expect the total amount of unrecognized tax benefits ("utb") (e.g. Tax deductions, exclusions, or credits claimed or expected to be claimed) to significantly change in the next twelve months. The organization does not have any amounts accrued for interest and penalties related to utbs at december 31, 2014 and it is not aware of any claims for such amounts by federal or state income tax authorities.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS EVALUATED THE PROVISIONS OF ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE EVALUATION WAS PERFORMED FOR THE TAX YEARS 2012 THROUGH 2014, THE YEARS WHICH REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2014. THE ORGANIZATION CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT EXPECT THE TOTAL AMOUNT OF UNRECOGNIZED TAX BENEFITS ("UTB") (E.G. TAX DEDUCTIONS, EXCLUSIONS, OR CREDITS CLAIMED OR EXPECTED TO BE CLAIMED) TO SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. THE ORGANIZATION DOES NOT HAVE ANY AMOUNTS ACCRUED FOR INTEREST AND PENALTIES RELATED TO UTBS AT DECEMBER 31, 2014 AND IT IS NOT AWARE OF ANY CLAIMS FOR SUCH AMOUNTS BY FEDERAL OR STATE INCOME TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09810
IRS990ScheduleD/TotalBookValueOtherAssetsAmt083334
IRS990ScheduleD/TotalExpensesPerForm990Amt01099993
IRS990ScheduleD/TotalRevenuePerForm990Amt0819776
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0819776
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01099993
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015527
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FULL NYC MARATH
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0HALF NYC MARATH
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt02092
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt02092
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt046073
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt032999
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt079072
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046073
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt032999
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt079072
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt063545
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013435
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09185
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04250
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0FRANK SELLMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JOHN CAREY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2DEMOS ALI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd2false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt058860
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt161920
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt265920
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TUITION PAYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TUITION PAYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2TUITION PAYMENT
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2014, STANDING TALL HAD APPROXIMATELY 20 VOLUNTEERS (MOSTLY PARENTS OF THE CHILDREN WHO ATTEND THE SCHOOL). THESE VOLUNTEERS PRIMARILY ASSIST WITH THE FUNDRAISING ACTIVITIES OF STANDING TALL, INCLUDING THE FULL AND HALF MARATHON EVENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY THE INDEPENDANT ACCOUNTANTS TOGETHER WITH STANDING TALL'S MANAGEMENT. THE DRAFT FORM 990 IS PROVIDED TO STANDING TALL'S BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS OF STANDING TALL'S BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AND SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS, AND ALL PARTIES ARE REQUIRED TO DISCLOSE ANY CHANGES IN CONFLICT OF INTEREST THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUGUMENTATIVE COMMUNICATION 6,400 0 0 IT SERVICES 443 50 1,350 CONSULTING 5,950 0 0 PARAPROFESSIONAL 120,220 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04025
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04025
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0655103
IRS990/TotalAssetsEOYAmt0249950
IRS990/TotalAssetsGrp/BOYAmt0655103
IRS990/TotalAssetsGrp/EOYAmt0249950
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07473
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05023
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0464186
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0630784
IRS990/TotalFunctionalExpensesGrp/TotalAmt01099993
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0161492
IRS990/TotalLiabilitiesEOYAmt036556
IRS990/TotalLiabilitiesGrp/BOYAmt0161492
IRS990/TotalLiabilitiesGrp/EOYAmt036556
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493611
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0213394
IRS990/TotalProgramServiceExpensesAmt0630784
IRS990/TotalProgramServiceRevenueAmt0748720
IRS990/TotalRevenueGrp/ExclusionAmt038
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0748720
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0819776
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0655103
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0249950
IRS990/TravelGrp/ProgramServicesAmt0154
IRS990/TravelGrp/TotalAmt0154
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0489586
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0209369
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0CHAIRPERSON OF THE BOARD
IRS990/USAddress/CityNm0PORT JEFFERSON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011777
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.STANDINGTALL.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN CAREY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06314737474
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STANDING TALL INC
ReturnHeader/Filer/BusinessNameControlTxt0STAN
ReturnHeader/Filer/EIN0364188614
ReturnHeader/Filer/PhoneNum06314737474
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O ACCOUNTING 1201 MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0PORT JEFFERSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011777
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0222407815
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PARITZ & COMPANY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015 WARREN STREET STE 25
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HACKENSACK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0076017126
ReturnHeader/PreparerPersonGrp/PhoneNum02013427753
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEITH HABER CPA
ReturnHeader/ReturnTs02015-11-12T09:08:52-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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