Civic Intelligence

Educational Foundation of Alpha Gamma Rho

990 • Fiscal year 2018 • EIN 36-6158409

Jul 01, 2017 to Jun 30, 2018 • Filed on May 15, 2019

10101 N Ambassador DriveKansas City, MO 64153

(816) 891-9200

Siviq Scores

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

Liabilities / Assets

18th percentile

0.02x

Higher debt load relative to assets than 18% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

23rd percentile

0.07x

Higher debt load relative to revenue than 23% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$181,622

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

82nd percentile

17%

Faster asset growth than 82% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

8.5%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Up

$10,240,261

Up $1,451,487 (+17%) from 2017

Net Assets

Up

$10,019,126

Up $1,323,137 (+15%) from 2017

Liabilities

Up

$221,135

Up $128,350 (+138%) from 2017

Revenue

Up

$3,015,432

Up $236,485 (+8.5%) from 2017

Expenses

Down

$1,878,257

Down $145,375 (-7.2%) from 2017

Net Income

Up

$1,137,175

Up $381,860 (+51%) from 2017

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 2011: $4,439,058Liabilities 2011: $42,310Net Assets 2011: $4,396,7482011Assets 2012: $4,547,307Liabilities 2012: $42,587Net Assets 2012: $4,504,7202012Assets 2013: $10,545,459Liabilities 2013: $0Net Assets 2013: $10,545,4592013Assets 2014: $11,809,369Liabilities 2014: $103,293Net Assets 2014: $11,706,0762014Assets 2015: $8,053,478Liabilities 2015: $31,141Net Assets 2015: $8,022,3372015Assets 2016: $8,301,968Liabilities 2016: $199,119Net Assets 2016: $8,102,8492016Assets 2017: $8,788,774Liabilities 2017: $92,785Net Assets 2017: $8,695,9892017Assets 2018: $10,240,261Liabilities 2018: $221,135Net Assets 2018: $10,019,1262018Assets 2019: $10,184,257Liabilities 2019: $98,819Net Assets 2019: $10,085,4382019Assets 2020: $10,182,504Liabilities 2020: $246,132Net Assets 2020: $9,936,3722020Assets 2021: $15,239,052Liabilities 2021: $241,460Net Assets 2021: $14,997,5922021Assets 2022: $16,072,489Liabilities 2022: $321,914Net Assets 2022: $15,750,5752022Assets 2023: $16,287,434Liabilities 2023: $251,101Net Assets 2023: $16,036,3332023Assets 2024: $17,624,586Liabilities 2024: $216,694Net Assets 2024: $17,407,8922024Assets 2025: $17,810,852Liabilities 2025: $290,917Net Assets 2025: $17,519,9352025

Highlighted filing

2018

Assets$10,240,261
Liabilities$221,135
Net Assets$10,019,126

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $1,932,3322011Expenses 2012: $1,318,4892012Expenses 2013: $1,334,0712013Revenue 2014: $3,013,759Expenses 2014: $2,270,935Net Income 2014: $742,8242014Revenue 2015: $3,350,047Expenses 2015: $7,003,134Net Income 2015: -$3,653,0872015Revenue 2016: $2,274,153Expenses 2016: $2,090,452Net Income 2016: $183,7012016Revenue 2017: $2,778,947Expenses 2017: $2,023,632Net Income 2017: $755,3152017Revenue 2018: $3,015,432Expenses 2018: $1,878,257Net Income 2018: $1,137,1752018Revenue 2019: $2,072,478Expenses 2019: $2,306,900Net Income 2019: -$234,4222019Revenue 2020: $1,983,577Expenses 2020: $2,110,092Net Income 2020: -$126,5152020Revenue 2021: $3,530,431Expenses 2021: $1,299,399Net Income 2021: $2,231,0322021Revenue 2022: $5,767,840Expenses 2022: $3,776,590Net Income 2022: $1,991,2502022Revenue 2023: $3,413,649Expenses 2023: $3,306,148Net Income 2023: $107,5012023Revenue 2024: $3,136,290Expenses 2024: $3,285,626Net Income 2024: -$149,3362024Revenue 2025: $3,578,615Expenses 2025: $3,597,524Net Income 2025: -$18,9092025

Highlighted filing

2018

Revenue$3,015,432
Expenses$1,878,257
Net Income$1,137,175
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 15, 2019
Return Version
2017v2.3
Gross Receipts
$5,523,414
Mission and Program Overview

Mission

To provide education, leadership and scholarship programs, seminars and activities for college agricultural students and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,133,620$8,764,032▲ $1,630,412
Savings and Temporary Cash Investments$1,224,902$964,787▼ $260,115
Land, Buildings, and Equipment, Net$374,653$363,534▼ $11,119
Cash and Non-Interest-Bearing Accounts$43,995$122,839▲ $78,844
Prepaid Expenses and Deferred Charges$2,794$12,789▲ $9,995
Accounts Receivable$8,810$12,280▲ $3,470
Total Assets$8,788,774$10,240,261▲ $1,451,487
Liabilities
Accounts Payable and Accrued Expenses$54,506$182,856▲ $128,350
Other Liabilities$38,279$38,279→ $0
Total Liabilities$92,785$221,135▲ $128,350
Net Assets / Fund Balance
Temporarily Rstr Net Assets$8,218,866$9,496,658▲ $1,277,792
Unrestricted Net Assets$477,123$522,468▲ $45,345
Total Net Assets Fund Balance$8,695,989$10,019,126▲ $1,323,137
Total Liabilities and Net Assets / Fund Balance$8,788,774$10,240,261▲ $1,451,487

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$197,835$549,994$747,829
Equipment$28,911$199,187$228,098
Land$136,788-$136,788

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,334,605$222,511▲ $292,307$557,228$4,144,905
2016$3,886,375$318,983▲ $384,039-$4,334,605
2015$3,918,342$359,939▼ $56,090-$3,886,375
2014$3,661,921$574,416▼ $41,862-$3,918,342
2013$3,160,944$277,222▲ $346,848-$3,661,921
Compensation and Service Providers

Employees

NameTitleOtherTotal
Phillip JosephsonFormer Exec$181,622$181,622
Rex MartinChief Execut$70,370$70,370

Board Members and Trustees

NameTitle
Glen StithChairman
James BorelVice Chairma
Allan JohnsonDirector
David HollinrakeDirector
Donald DejongDirector
Doyle JacklinDirector
Gerald SalzmanDirector
Jerry SteinerDirector
John CottinghamDirector
R Kirby BarrickDirector
William BoehmDirector
Phillip JosephsonFormer Exec Director
Don CalhounAssoc Treasu
James DriscollTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,434,734
Program Service Revenue
$172,635
Investment Income
$408,063
Other Revenue
$0
All Other Contributions
$2,434,734
Change in Net Assets
$1,137,175

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,015,432
Revenue Not Reported on Form 990
$185,962
Total Revenue per Audited Statements
$3,201,394
Total Revenue per Form 990
$3,015,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,332,089
Other Expenses$410,199
Professional Fundraising Fees$135,969
Total Fundraising Expense$135,969
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,332,089--$1,332,089
Fees for Services Professional Fundraising--$135,969$135,969
Conferences and Meetings$134,261--$134,261
Occupancy-$37,765-$37,765
Depreciation Depletion-$24,907-$24,907
Other Expenses$31,897$21,331-$21,331
Office Expenses-$21,307-$21,307
Fees for Services Accounting-$12,150-$12,150
Insurance-$5,535-$5,535
Total Functional Expenses$1,619,293$122,995$135,969$1,878,257

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,878,257
Total Expenses per Audited Statements$1,878,257
Total Expenses per Form 990$1,878,257
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$135,969
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Charitable Gift Annuity Obligation$38,279
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, Page 6, Part VI, Line 6

Persons who contribute at a specified level are members of the organization.

Form 990, Page 6, Part VI, Line 7A

Members can elect directors at the national convention.

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

A copy of the 990 is sent to each board member for their review before filing.

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

The organization monitors and enforces compliance with the conflict of interest policy by frequent requests for disclosure.

Form 990, Page 6, Part VI, Line 19

The organization's form 990, governing documents, conflict of interest policy, and financial statements are available to the public upon request. The financial information is also available online at a charity website.

Filing and Contact Details

Filer

Filer Name
Educational Foundation of Alpha
EIN
36-6158409
Phone
8168919200
Address
10101 N AMBASSADOR DRIVE, KANSAS CITY, MO 64153

Signing Officer

Name
Rex Martin
Title
Chief Executive Offi
Phone
8168919200
Signed
2019-05-15

Organization Details

Principal Officer
Rex Martin
Formed
1965
Legal Domicile
Il
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
75

Preparer

Firm
Brs Cpas & Advisors Pc
Address
3854 SOUTH AVE, SPRINGFIELD, MO 65807
Preparer
Darin C Ramlow CPA
Phone
4178770505
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 2C

The process of selecting an independent accountant has not changed from the prior year.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The income from the endowment is temporarily restricted to support educational and leadership endeavors.

Schedule D, Page 3, Part X

Part x line 2: the foundation is generally exempt from income taxes under section 501(c) (3) of the internal revenue code (irc). Accordingly, no provision or liability for income taxes has been included in the accompanying financial statements. The foundation recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The foundation is subject to income tax regulations in the u.s. Federal jurisdiction and certain state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgment to apply. With few exeptions the foundation is no longer subject to income tax examinations by the applicable tax authorities for the years before 2015. If any were to be incurred, the foundation's policy is to record penalties and interest assessed by income tax authorities as operating expenses.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/OtherIncome170Grp/TotalAmt08721
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IRS990ScheduleA/TotalSupportAmt012874848
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IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0747829
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0222511
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt04144905
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0147290
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0292307
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0557228
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03886375
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0384039
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt060399
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IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0199187
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0136788
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0185962
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CHARITABLE GIFT ANNUITY OBLIGATION
IRS990ScheduleD/RevenueNotReportedAmt0185962
IRS990ScheduleD/RevenueSubtotalAmt03015432
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INCOME FROM THE ENDOWMENT IS TEMPORARILY RESTRICTED TO SUPPORT EDUCATIONAL AND LEADERSHIP ENDEAVORS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART X LINE 2: THE FOUNDATION IS GENERALLY EXEMPT FROM INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE FOUNDATION RECOGNIZES THE FINANCIAL STATEMENT BENEFIT OF A TAX POSITION ONLY AFTER DETERMINING THAT THE RELEVANT TAX AUTHORITY WOULD MORE LIKELY THAN NOT SUSTAIN THE POSITION FOLLOWING AN AUDIT. FOR TAX POSITIONS MEETING THE MORE-LIKELY-THAN NOT THRESHOLD, THE AMOUNT RECOGNIZED IN THE FINANCIAL STATEMENTS IS THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT WITH THE RELEVANT TAX AUTHORITY. THE FOUNDATION IS SUBJECT TO INCOME TAX REGULATIONS IN THE U.S. FEDERAL JURISDICTION AND CERTAIN STATE JURISDICTIONS. TAX REGULATIONS WITHIN EACH JURISDICTION ARE SUBJECT TO THE INTERPRETATION OF THE RELATED TAX LAWS AND REGULATIONS AND REQUIRE SIGNIFICANT JUDGMENT TO APPLY. WITH FEW EXEPTIONS THE FOUNDATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE APPLICABLE TAX AUTHORITIES FOR THE YEARS BEFORE 2015. IF ANY WERE TO BE INCURRED, THE FOUNDATION'S POLICY IS TO RECORD PENALTIES AND INTEREST ASSESSED BY INCOME TAX AUTHORITIES AS OPERATING EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/AllStatesCd0All States
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IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt0MAIL SOLIC
IRS990ScheduleG/FundraiserActivityInfoGrp/ActivityTxt1PHONE SOLI
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IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt0GABRIEL GROUP
IRS990ScheduleG/FundraiserActivityInfoGrp/OrganizationBusinessName/BusinessNameLine1Txt1ARIA COMMUNICATIONS
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/AddressLine1Txt03190 RIDER TRAIL SOUTH
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IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm0EARTH CITY
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/CityNm1ST CLOUD
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd0MO
IRS990ScheduleG/FundraiserActivityInfoGrp/USAddress/StateAbbreviationCd1MN
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IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/PhoneSolicitationsInd0X
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IRS990ScheduleG/TotalNetToOrganizationAmt0179881
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IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt01300145
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt15500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt216000

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$17.8$0.29$17.5$3.58$3.60$0.02
2024Detailed filing. Detailed filing data is available for this year.$17.6$0.22$17.4$3.14$3.29$0.15
2023Detailed filing. Detailed filing data is available for this year.$16.3$0.25$16.0$3.41$3.31$0.11
2022Detailed filing. Detailed filing data is available for this year.$16.1$0.32$15.8$5.77$3.78$1.99
2021Detailed filing. Detailed filing data is available for this year.$15.2$0.24$15.0$3.53$1.30$2.23
2020Detailed filing. Detailed filing data is available for this year.$10.2$0.25$9.94$1.98$2.11$0.13
2019Detailed filing. Detailed filing data is available for this year.$10.2$0.10$10.1$2.07$2.31$0.23
2018Detailed filing. Detailed filing data is available for this year.$10.2$0.22$10.0$3.02$1.88$1.14
2017Detailed filing. Detailed filing data is available for this year.$8.79$0.09$8.70$2.78$2.02$0.76
2016Detailed filing. Detailed filing data is available for this year.$8.30$0.20$8.10$2.27$2.09$0.18
2015Detailed filing. Detailed filing data is available for this year.$8.05$0.03$8.02$3.35$7.00$3.65
2014Detailed filing. Detailed filing data is available for this year.$11.8$0.10$11.7$3.01$2.27$0.74
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$0.00$10.5$1.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.55$0.04$4.50$1.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.44$0.04$4.40$1.93