Civic Intelligence

Collabor Action Theatre Company Inc.

990 • Fiscal year 2014 • EIN 36-4282304

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 16, 2014

1579 N Milwaukee Ave 3rd Floor60622

(312) 226-9633

Siviq Scores

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

Liabilities / Assets

98th percentile

2.80x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

0.34x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

51st percentile

3.3%

Higher net margin than 51% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$43,278

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$40,562

Up $11,986 (+42%) from 2011

Net Assets

Up

-$73,102

Up $31,405 (+30%) from 2011

Liabilities

Down

$113,664

Down $19,419 (-15%) from 2011

Revenue

$330,967

No earlier filing loaded for comparison.

Expenses

Down

$319,945

Down $10,602 (-3.2%) from 2011

Net Income

$11,022

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.

$1.5M$1.0M$500K$0-$500KAssets 2011: $28,576Liabilities 2011: $133,083Net Assets 2011: -$104,5072011Assets 2014: $40,562Liabilities 2014: $113,664Net Assets 2014: -$73,1022014Assets 2016: $21,192Liabilities 2016: $99,595Net Assets 2016: -$78,4032016Assets 2017: $26,108Liabilities 2017: $100,765Net Assets 2017: -$74,6572017Assets 2018: $23,172Liabilities 2018: $69,774Net Assets 2018: -$46,6022018Assets 2019: $81,773Liabilities 2019: $94,824Net Assets 2019: -$13,0512019Assets 2020: $236,673Liabilities 2020: $213,876Net Assets 2020: $22,7972020Assets 2021: $276,695Liabilities 2021: $207,779Net Assets 2021: $68,9162021Assets 2022: $644,665Liabilities 2022: $649,414Net Assets 2022: -$4,7492022Assets 2023: $699,953Liabilities 2023: $634,399Net Assets 2023: $65,5542023Assets 2024: $1,235,579Liabilities 2024: $1,013,966Net Assets 2024: $221,6132024

Highlighted filing

2014

Assets$40,562
Liabilities$113,664
Net Assets-$73,102

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $330,5472011Revenue 2014: $330,967Expenses 2014: $319,945Net Income 2014: $11,0222014Revenue 2016: $369,773Expenses 2016: $411,184Net Income 2016: -$41,4112016Revenue 2017: $372,168Expenses 2017: $368,422Net Income 2017: $3,7462017Revenue 2018: $410,419Expenses 2018: $382,364Net Income 2018: $28,0552018Revenue 2019: $505,632Expenses 2019: $472,081Net Income 2019: $33,5512019Revenue 2020: $504,189Expenses 2020: $468,341Net Income 2020: $35,8482020Revenue 2021: $443,952Expenses 2021: $393,394Net Income 2021: $50,5582021Revenue 2022: $506,092Expenses 2022: $579,757Net Income 2022: -$73,6652022Revenue 2023: $528,082Expenses 2023: $457,779Net Income 2023: $70,3032023Revenue 2024: $537,894Expenses 2024: $381,835Net Income 2024: $156,0592024

Highlighted filing

2014

Revenue$330,967
Expenses$319,945
Net Income$11,022
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 16, 2014
Return Version
2013v3.1
Gross Receipts
$355,774
Mission and Program Overview

Mission

Creates original theathrical experience that push artistic boundaries in order to explore critical social issues with a diverse community of chicagoans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$21,001$22,795▲ $1,794
Loans From Officers Directors$20,404$14,570▼ $5,834
Cash and Non-Interest-Bearing Accounts$34,044$8,803▼ $25,241
Prepaid Expenses and Deferred Charges-$5,949-
Accounts Receivable$932$615▼ $317
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$58,378$40,562▼ $17,816
Other Assets Total$2,401$2,400▼ $1
Liabilities
Accounts Payable and Accrued Expenses$71,894$62,505▼ $9,389
Mortgage Notes Payable Secured by Investment Property$29,829$28,229▼ $1,600
Deferred Revenue$20,375$8,360▼ $12,015
Total Liabilities$142,502$113,664▼ $28,838
Net Assets / Fund Balance
Unrestricted Net Assets$-84,124$-73,102▲ $11,022
Total Net Assets Fund Balance$-84,124$-73,102▲ $11,022
Total Liabilities and Net Assets / Fund Balance$58,378$40,562▼ $17,816

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$15,036$15,098$30,134
Equipment$5,182$13,425$18,607
Other Land Buildings$2,577$654$3,231
Other Assets Org$2,400--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Anthony MoseleyDirectorFT$43,278$43,278

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$92,690
Program Service Revenue
$151,737
Investment Income
$18
Other Revenue
$86,522
All Other Contributions
$57,041
Change in Net Assets
$11,022

Audited Revenue Reconciliation

Revenue per Audited Statements
$330,967
Revenue Not Reported on Form 990
$43,421
Total Revenue per Audited Statements
$374,388
Total Revenue per Form 990
$330,967
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,654
Salaries, Compensation, and Employee Benefits$100,291
Total Fundraising Expense$31,212
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,374$23,150$15,433$96,957
Occupancy$60,125$8,267$5,511$73,903
Depreciation Depletion$6,494$3,896$2,598$12,988
All Other Expenses$5,460$3,275$2,184$10,919
Office Expenses$4,124$2,021$1,347$7,492
Fees for Services Accounting$2,875$1,725$1,150$5,750
Insurance$2,605$1,563$1,042$5,210
Travel$3,767$14$9$3,790
Current Officers, Directors, Trustees, and Key Employees$2,501$500$333$3,334
Other Expenses$1,272$763$509$2,544
Advertising$714$429$286$1,429
Interest$447$269$179$895
Fees for Services Other$35$21$14$70
Total Functional Expenses$241,914$46,819$31,212$319,945

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$363,366
Expenses per Audited Statements$319,945
Total Expenses per Form 990$319,945
Expenses Not Reported on Form 990$43,421
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$30,383
Fundraising Direct Expenses$18,624
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$30,383$30,383$18,624$11,759
Total Events$30,383$30,383$18,624$11,759
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
Loans from Officers, Directors, Trustees, and Key Employees$20,404$14,570▼ $5,834
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
Yes
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
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, Part VI, Line 11B: Form 990 Review Process

A draft copy of form 990 is provided to all board members in advance of a board meeting for discussion and approval at the meeting, along with the audited financial statements.

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

The organization asks board members annually whether they are in compliance with the written conflict of interest policy.

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

The organization makes its governing documents and financial statements available to the public upon written request.

Filing and Contact Details

Filer

EIN
36-4282304
Phone
3122269633

Signing Officer

Name
Anthony Moseley
Title
Director
Signed
2014-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nik Rokop
Formed
1997
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
10
Employees
0
Volunteers
10

Preparer

Preparer
Joseph Knutte CPA
Phone
6309603317
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2: Change of Oversight or Selection Process

The board of directors receives a draft copy of the audit report in advance of a board meeting for discussion and approval at the meeting.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization files its tax returns with the U.S. federal and various state and local tax jurisdications. With few exceptions, the Organization is no longer subject to examinations by major tax jurisdictions for tax years 2010 and prior.The Organization includes penalties and interest assessed by taxing authorities in its operating expenses. These total to $0 for the years ended June 30, 2014 and 2013, respectively.

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