Civic Intelligence

High Jump

990 • Fiscal year 2014 • EIN 36-4470186

Jul 01, 2013 to Jun 30, 2014 • Filed on May 06, 2015

59 W North Blvd60610

(312) 582-6104

Siviq Scores

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

Liabilities / Assets

59th percentile

0.19x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.28x

Higher debt load relative to revenue than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

98th percentile

$526,520

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 46.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

68th percentile

8.9%

Faster asset growth than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 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

$1,754,926

Up $142,822 (+8.9%) from 2013

Net Assets

Down

$1,429,497

Down $108,475 (-7.1%) from 2013

Liabilities

Up

$325,429

Up $251,297 (+339%) from 2013

Revenue

$1,145,493

No earlier filing loaded for comparison.

Expenses

Up

$1,319,721

Up $233,823 (+22%) from 2013

Net Income

-$174,228

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.

$3.0M$2.0M$1.0M$0Assets 2012: $1,463,063Liabilities 2012: $40,436Net Assets 2012: $1,422,6272012Assets 2013: $1,612,104Liabilities 2013: $74,132Net Assets 2013: $1,537,9722013Assets 2014: $1,754,926Liabilities 2014: $325,429Net Assets 2014: $1,429,4972014Assets 2015: $1,532,361Liabilities 2015: $104,558Net Assets 2015: $1,427,8032015Assets 2016: $916,894Liabilities 2016: $61,619Net Assets 2016: $855,2752016Assets 2017: $479,971Liabilities 2017: $40,772Net Assets 2017: $439,1992017Assets 2018: $799,892Liabilities 2018: $254,821Net Assets 2018: $545,0712018Assets 2019: $1,136,198Liabilities 2019: $210,603Net Assets 2019: $925,5952019Assets 2020: $1,810,616Liabilities 2020: $330,891Net Assets 2020: $1,479,7252020Assets 2021: $1,713,068Liabilities 2021: $40,388Net Assets 2021: $1,672,6802021Assets 2022: $1,428,283Liabilities 2022: $24,699Net Assets 2022: $1,403,5842022Assets 2023: $2,452,057Liabilities 2023: $687,860Net Assets 2023: $1,764,1972023Assets 2024: $2,978,790Liabilities 2024: $731,282Net Assets 2024: $2,247,5082024

Highlighted filing

2014

Assets$1,754,926
Liabilities$325,429
Net Assets$1,429,497

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2012: $723,9352012Expenses 2013: $1,085,8982013Revenue 2014: $1,145,493Expenses 2014: $1,319,721Net Income 2014: -$174,2282014Revenue 2015: $1,575,174Expenses 2015: $1,599,212Net Income 2015: -$24,0382015Revenue 2016: $1,386,023Expenses 2016: $1,937,576Net Income 2016: -$551,5532016Revenue 2017: $1,678,144Expenses 2017: $2,106,582Net Income 2017: -$428,4382017Revenue 2018: $1,911,417Expenses 2018: $1,805,545Net Income 2018: $105,8722018Revenue 2019: $2,295,255Expenses 2019: $1,914,731Net Income 2019: $380,5242019Revenue 2020: $2,626,601Expenses 2020: $2,072,471Net Income 2020: $554,1302020Revenue 2021: $2,378,677Expenses 2021: $2,185,722Net Income 2021: $192,9552021Revenue 2022: $2,272,233Expenses 2022: $2,541,329Net Income 2022: -$269,0962022Revenue 2023: $3,490,034Expenses 2023: $3,166,747Net Income 2023: $323,2872023Revenue 2024: $3,651,496Expenses 2024: $3,280,325Net Income 2024: $371,1712024

Highlighted filing

2014

Revenue$1,145,493
Expenses$1,319,721
Net Income-$174,228
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 6, 2015
Return Version
2013v4.0
Gross Receipts
$1,247,979
Mission and Program Overview

Mission

High jump equalizes access to education for chicago middle school students who have exhibited academic ambition and potential and who are of limited economic means. We provided academic enrichment, counseling and support to students of diverse backgrounds with the goal of sending our students to rigorous college preparatory high schools, ensuring their success while they are there and enhancing their ability to gain admission to highly regarded four-year colleges and universities.

High jump is a tuition free, two year enrichment program for talented and motivated public and parochial middle school students with limited family income. The students attend classes two saturdays a month during the school year and week day classes during the summer.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$404,837$690,050▲ $285,213
Investments in Publicly Traded Securities$399,854$465,607▲ $65,753
Savings and Temporary Cash Investments$448,569$339,121▼ $109,448
Pledges and Grants Receivable$343,441$233,059▼ $110,382
Prepaid Expenses and Deferred Charges$15,403$27,089▲ $11,686
Total Assets$1,612,104$1,754,926▲ $142,822
Liabilities
Other Liabilities$46,670$282,478▲ $235,808
Accounts Payable and Accrued Expenses$27,462$42,951▲ $15,489
Total Liabilities$74,132$325,429▲ $251,297
Net Assets / Fund Balance
Unrestricted Net Assets$1,054,725$1,244,157▲ $189,432
Temporarily Rstr Net Assets$483,247$185,340▼ $297,907
Total Net Assets Fund Balance$1,537,972$1,429,497▼ $108,475
Total Liabilities and Net Assets / Fund Balance$1,612,104$1,754,926▲ $142,822
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lee HartExecutive DirectorFT$101,509$14,143$115,652
Revenue and Support

Revenue Composition

Contributions and Grants
$1,215,653
Program Service Revenue
$0
Investment Income
$526
Other Revenue
$-70,686
All Other Contributions
$563,178
Change in Net Assets
$-174,228

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
Securities Publicly Traded8$41,909Avg High/low at Sale Dat
Total Noncash Contributions8$41,909-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,145,493
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$484,655
Total Revenue per Audited Statements
$1,630,148
Total Revenue per Form 990
$1,145,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$977,195
Other Expenses$342,526
Total Fundraising Expense$222,775
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$523,703$63,245$131,443$718,391
Current Officers, Directors, Trustees, and Key Employees$81,554$11,651$23,301$116,506
Other Employee Benefits$29,337$12,915$23,421$65,673
Payroll Taxes$45,944$5,679$11,736$63,359
Advertising$22,009-$14,983$36,992
Fees for Services Accounting-$14,000-$14,000
Office Expenses$4,445$4,577$4,712$13,734
Pension Plan Contributions$7,026$3,120$3,120$13,266
Other Expenses$2,656$7,016$10,059$9,672
Total Functional Expenses$967,210$129,736$222,775$1,319,721

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,738,623
Expenses per Audited Statements$1,319,721
Total Expenses per Form 990$1,319,721
Expenses Not Reported on Form 990$418,902
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$102,486
Fundraising Gross Income$31,800
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$684,275$31,800$102,486$-70,686
Total Events$684,275$31,800$102,486$-70,686
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to the Latin School of Chicago$282,478
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The board retains the services of an independent cpa firm to prepare the organization's form 990. Management reviews the organization's completed form 990. A meeting is then scheduled for designated individuals from the finance committee, the tax advisor and management to review and discuss the form 990. A copy of the form 990 is provided to the entire board prior to filing.

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

Officers, directors, key employees, and trustees are required to fill out and file with the organization a conflict of interest statement on an annual basis. Senior management reviews these statements.

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

The executive director is the only highly compensated employee of the organization. A committee of trustees appointed by the board chair, including the board chair, meets annually to discuss and set compensation for the executive director. The decision takes into consideration the size of the organization, the complexity of the job duties and the directors' knowledge about comparable compensation for executive directors at other area non-profits. The committee documents its deliberations and decision by keeping minutes of such annual meeting.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are made available upon request.

Form 990 - Part VII - Section A

Compensation disclosures compensation reported for lee carson hart, executive director has been paid by a related organization and common paymaster, latin school of chicago ein# 36-2258525. Since all services performed by this individual were for high jump, the compensation has been reported in column d as if paid by the organization. Latin school of chicago has complied with payroll filing requirements.

Filing and Contact Details

Filer

EIN
36-4470186
Phone
3125826104

Signing Officer

Name
Lee Hart
Title
Executive Director
Phone
3125826104
Signed
2015-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Hart
Formed
2001
Legal Domicile
Il
Voting Board Members
33
Independent Board Members
33
Employees
0
Volunteers
45

Preparer

Preparer
Lu Ann Trapp
Phone
3122071040
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Tax status - the organization is exempt from income tax under provisions of internal revenue code section 501(c)(3). Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the irs or other applicable taxing authorities. Management has analyzed the tax positions taken by the organization and has concluded that as of june 30, 2014 and 2013, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2011.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
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