Civic Intelligence

Kindling Group Nfp

990 • Fiscal year 2022 • EIN 36-4478085

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

5501 N Clark StChicago, IL 60640

(773) 728-8489

Siviq Scores

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

Liabilities / Assets

77th percentile

0.34x

Higher debt load relative to assets than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

67th percentile

0.21x

Higher debt load relative to revenue than 67% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

78th percentile

28%

Higher net margin than 78% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

62nd percentile

$86,000

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.6% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

29th percentile

-5.2%

Faster asset growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

70th percentile

25%

Faster revenue growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$970,342

Down $53,443 (-5.2%) from 2021

Net Assets

Up

$642,902

Up $251,412 (+64%) from 2021

Liabilities

Down

$327,440

Down $304,855 (-48%) from 2021

Revenue

Up

$1,531,037

Up $310,339 (+25%) from 2021

Expenses

Down

$1,102,449

Down $118,433 (-9.7%) from 2021

Net Income

Up

$428,588

Up $428,772 (+233028%) from 2021

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 2017: $1,330,103Liabilities 2017: $168,955Net Assets 2017: $1,161,1482017Assets 2018: $1,131,504Liabilities 2018: $380,808Net Assets 2018: $750,6962018Assets 2019: $1,473,582Liabilities 2019: $577,389Net Assets 2019: $896,1932019Assets 2020: $1,013,431Liabilities 2020: $597,897Net Assets 2020: $415,5342020Assets 2021: $1,023,785Liabilities 2021: $632,295Net Assets 2021: $391,4902021Assets 2022: $970,342Liabilities 2022: $327,440Net Assets 2022: $642,9022022Assets 2023: $297,292Liabilities 2023: $372,481Net Assets 2023: -$75,1892023Assets 2024: $310,924Liabilities 2024: $566,417Net Assets 2024: -$255,4932024

Highlighted filing

2022

Assets$970,342
Liabilities$327,440
Net Assets$642,902

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2017: $901,564Expenses 2017: $667,070Net Income 2017: $234,4942017Revenue 2018: $942,874Expenses 2018: $1,343,326Net Income 2018: -$400,4522018Revenue 2019: $1,719,754Expenses 2019: $1,486,757Net Income 2019: $232,9972019Revenue 2020: $979,869Expenses 2020: $1,426,028Net Income 2020: -$446,1592020Revenue 2021: $1,220,698Expenses 2021: $1,220,882Net Income 2021: -$1842021Revenue 2022: $1,531,037Expenses 2022: $1,102,449Net Income 2022: $428,5882022Revenue 2023: $386,818Expenses 2023: $1,102,384Net Income 2023: -$715,5662023Revenue 2024: $298,169Expenses 2024: $478,473Net Income 2024: -$180,3042024

Highlighted filing

2022

Revenue$1,531,037
Expenses$1,102,449
Net Income$428,588
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,531,037
Mission and Program Overview

Mission

The Kindling Group is a nonfiction media studio that crafts outstanding documentaries and impact campaigns to inspire, entertain, and ignite change. The Kindling Groups production investigate, document and present social, civic, political, historic and educational issues.

The kindling group is a nonfiction media studio that crafts outstanding documentaries and impact campaigns to inspire, entertain, and ignite change. The kindling group's productions investigate, document and present social, civic, political, historic and educational issues.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$492,281$784,133▲ $291,852
Investments Program Related$348,125$126,325▼ $221,800
Loans From Officers Directors-$100,000-
Accounts Receivable$176,021$52,270▼ $123,751
Prepaid Expenses and Deferred Charges$2,781$4,387▲ $1,606
Land, Buildings, and Equipment, Net$4,577$3,227▼ $1,350
Total Assets$1,023,785$970,342▼ $53,443
Liabilities
Mortgage Notes Payable Secured by Investment Property$184,108$160,000▼ $24,108
Other Liabilities$51,768$39,981▼ $11,787
Accounts Payable and Accrued Expenses$396,419$27,459▼ $368,960
Total Liabilities$632,295$327,440▼ $304,855
Net Assets / Fund Balance
Net Assets With Donor Restrictions$402,625$585,408▲ $182,783
Net Assets Without Donor Restrictions$-11,135$57,494▲ $68,629
Total Net Assets Fund Balance$391,490$642,902▲ $251,412
Total Liabilities and Net Assets / Fund Balance$1,023,785$970,342▼ $53,443

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$126,325--
Other Land Buildings$0$33,200-
Equipment$3,227$12,096-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel AlpertExecutive DirectorFT$86,000$86,000

Board Members and Trustees

NameTitle
Jenni HoltBoard Chair
Navjeet SandhuBoard Treasurer
Marcelo DuekDirector
Michael BloomDirector
Michael HoffmanDirector
Josie DavisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,388,096
Program Service Revenue
$131,264
Investment Income
$22
Other Revenue
$11,655
All Other Contributions
$1,388,096
Change in Net Assets
$428,588

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,531,037
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,531,037
Total Revenue per Form 990
$1,531,037
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$478,290
Grants and Similar Amounts Paid$384,655
Salaries, Compensation, and Employee Benefits$239,504
Total Fundraising Expense$13,163
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$384,655--$384,655
Other Salaries and Wages$119,473$5,882$5,882$131,237
Current Officers, Directors, Trustees, and Key Employees$86,000--$86,000
Occupancy$18,000$18,000-$36,000
Insurance$15,748$15,747-$31,495
Fees for Services Accounting-$30,902-$30,902
Payroll Taxes$21,153$557$557$22,267
Interest-$8,732-$8,732
Depreciation Depletion-$2,535-$2,535
Other Expenses$572$286$286$1,144
Fees for Services Legal-$364-$364
Total Functional Expenses$894,850$194,436$13,163$1,102,449

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,102,449
Total Expenses per Audited Statements$1,102,449
Total Expenses per Form 990$1,102,449
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Chicago Public Art GroupChicago, IL-To Create Energy Conservation Artistic Pieces$130,000
Southeast Environmental Task ForceChicago, IL-To Create Energy Conservation Artistic Pieces$50,000
Alt Space ChicagoChicago, IL-To Create Energy Conservation Artistic Pieces$48,750
In Care of Black Women LLCChicago, IL-To Create Energy Conservation Artistic Pieces$45,000
Leonard SuryajayaChicago, IL-To Create Energy Conservation Artistic Pieces$27,000
New Roots LLCKnoxville, TN-To Create Energy Conservation Artistic Pieces$22,375
Red Clay Dance CompanyChicago, IL-To Create Energy Conservation Artistic Pieces$22,250
Sommer Filmworks LLCChicago, IL-To Create Energy Conservation Artistic Pieces$17,500
Little Village Environmental Justice OrgChicago, IL-To Create Energy Conservation Artistic Pieces$15,000
Filament Theatre Ensemble NfpChicago, IL-To Create Energy Conservation Artistic Pieces$3,780
Latham ZearfossChicago, IL-To Create Energy Conservation Artistic Pieces$3,000
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-40.315% OWNED BY EXECUTIVE DIRECTORSublease Office RentNo$36,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$100,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$39,981
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
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 A, Line 8B

The organization did not have any committees with the authority to act on behalf of the governing body during the year.

Form 990, Part VI, Section B, Line 11B

The finance committee of the board of directors is provided with a copy of the form 990 for a detailed review. Form 990 is then provided to the full board of directors for their review and approval prior to filing.

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

The organization is not aware of any relationships that could potentially cause a conflict of interest scenario to occur and any new relationships are reviewed by amanagement as to whether or not they require additional diclosure.

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

The board of directors determine the salary for the executive director based on the complexity of the position.

Form 990, Part VI, Section C, Line 19

The organization makes it governing documents, conflict of interest policy, financial statements, and form 990 available to the public upon request.

FORM 990, PART VI, LINES 13 & 14:

The organization adopted a written whistleblower policy and a written document destruction policy in 2021.

Filing and Contact Details

Filer

Filer Name
The Kindling Group
EIN
36-4478085
Phone
7737288489
Address
5501 N CLARK ST, CHICAGO, IL 60640

Signing Officer

Name
Daniel Alpert
Title
Executive Director
Phone
7737288489
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Alpert
Formed
2002
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
4
Volunteers
7

Preparer

Firm
Wsdd Cpas Ltd
Address
303 W MADISON ST SUITE 2075, CHICAGO, IL 60606-3395
Preparer
WILLIAM J O'HARA
Phone
3123326622
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Distribution to noncontrolling interest member -8405. Contribution to dominion film llc 25000.

Financial Statement Notes

PART X, LINE 2:

The organization is a tax-exempt organization as described in section 501(c)(3) of the internal revenue code (the code) and is exempt from federal income taxes on related income pursuant to section 501(a) of the code. In addition, the internal revenue service has determined that the organization is not a private foundation within the meaning of section 509(a) of the code. The organization has adopted the requirements for accounting for uncertain tax positions and management has determined that the organization was not required to record a liability related to uncertain tax positions as of december 31, 2022 and 2021. The organization's federal exempt organization business tax return (form 990) is subject to examination by the internal revenue service, generally for three years after the date it was filed. As of december 31, 2022 and 2021, the organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The kindling group's wholly owned subsidiaries: pulling the thread, llc, vets coming home, llc, afc rooted, llc, the last strike, llc, future of normal llc and smart power llc and dominion film llc are disregarded entities under the provisions of the internal revenue code. Ece project, llc has elected to be taxed as a limited liability company under provisions of the internal revenue code. Accordingly, the accompanying consolidated financial statements do not reflect a provision for federal income taxes. The organization reports its share of the subsidiaries taxable income. Ece project, llc is liable for illinois business income taxes.

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IRS990/MissionDesc0THE KINDLING GROUP IS A NONFICTION MEDIA STUDIO THAT CRAFTS OUTSTANDING DOCUMENTARIES AND IMPACT CAMPAIGNS TO INSPIRE, ENTERTAIN, AND IGNITE CHANGE. THE KINDLING GROUP'S PRODUCTIONS INVESTIGATE, DOCUMENT AND PRESENT SOCIAL, CIVIC, POLITICAL, HISTORIC AND EDUCATIONAL ISSUES.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A TAX-EXEMPT ORGANIZATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE) AND IS EXEMPT FROM FEDERAL INCOME TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. IN ADDITION, THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE ORGANIZATION HAS ADOPTED THE REQUIREMENTS FOR ACCOUNTING FOR UNCERTAIN TAX POSITIONS AND MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION BUSINESS TAX RETURN (FORM 990) IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THE DATE IT WAS FILED. AS OF DECEMBER 31, 2022 AND 2021, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE KINDLING GROUP'S WHOLLY OWNED SUBSIDIARIES: PULLING THE THREAD, LLC, VETS COMING HOME, LLC, AFC ROOTED, LLC, THE LAST STRIKE, LLC, FUTURE OF NORMAL LLC AND SMART POWER LLC AND DOMINION FILM LLC ARE DISREGARDED ENTITIES UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE. ECE PROJECT, LLC HAS ELECTED TO BE TAXED AS A LIMITED LIABILITY COMPANY UNDER PROVISIONS OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS DO NOT REFLECT A PROVISION FOR FEDERAL INCOME TAXES. THE ORGANIZATION REPORTS ITS SHARE OF THE SUBSIDIARIES TAXABLE INCOME. ECE PROJECT, LLC IS LIABLE FOR ILLINOIS BUSINESS INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7TO CREATE ENERGY CONSERVATION ARTISTIC PIECES
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8TO CREATE ENERGY CONSERVATION ARTISTIC PIECES

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