Civic Intelligence

Be the Bridge

990 • Fiscal year 2022 • EIN 38-3992480

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 21, 2023

3535 Peachtree Rd NE Ste 320Atlanta, GA 30326

(678) 468-8435

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.14x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

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

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$110,556

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

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

Asset Growth

17th percentile

-12%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

30th percentile

-7.0%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$1,673,940

Down $226,539 (-12%) from 2021

Net Assets

Down

$1,442,832

Down $437,379 (-23%) from 2021

Liabilities

Up

$231,108

Up $210,840 (+1040%) from 2021

Revenue

Down

$1,188,536

Down $89,144 (-7.0%) from 2021

Expenses

Up

$1,453,100

Up $469,086 (+48%) from 2021

Net Income

Down

-$264,564

Down $558,230 (-190%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $61,460Liabilities 2017: $834Net Assets 2017: $60,6262017Assets 2018: $22,244Liabilities 2018: $4,216Net Assets 2018: $18,0282018Assets 2019: $155,585Liabilities 2019: $342Net Assets 2019: $155,2432019Assets 2020: $1,792,075Liabilities 2020: $3,032Net Assets 2020: $1,789,0432020Assets 2021: $1,900,479Liabilities 2021: $20,268Net Assets 2021: $1,880,2112021Assets 2022: $1,673,940Liabilities 2022: $231,108Net Assets 2022: $1,442,8322022Assets 2023: $683,943Liabilities 2023: $100,566Net Assets 2023: $583,3772023Assets 2024: $395,530Liabilities 2024: $11,562Net Assets 2024: $383,9682024

Highlighted filing

2022

Assets$1,673,940
Liabilities$231,108
Net Assets$1,442,832

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $129,573Expenses 2017: $102,465Net Income 2017: $27,1082017Revenue 2018: $83,762Expenses 2018: $126,360Net Income 2018: -$42,5982018Revenue 2019: $806,243Expenses 2019: $669,028Net Income 2019: $137,2152019Revenue 2020: $2,476,386Expenses 2020: $842,586Net Income 2020: $1,633,8002020Revenue 2021: $1,277,680Expenses 2021: $984,014Net Income 2021: $293,6662021Revenue 2022: $1,188,536Expenses 2022: $1,453,100Net Income 2022: -$264,5642022Revenue 2023: $898,281Expenses 2023: $1,857,737Net Income 2023: -$959,4562023Revenue 2024: $1,136,534Expenses 2024: $1,372,719Net Income 2024: -$236,1852024

Highlighted filing

2022

Revenue$1,188,536
Expenses$1,453,100
Net Income-$264,564
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 21, 2023
Return Version
2022v5.0
Gross Receipts
$1,194,191
Mission and Program Overview

Mission

To inspire the church to have a distinctive and transformative response to racial division and be present and intentional towards racial reconciliation. To equip bridge builders towards fostering and developing vision, skills and heart for racial unity. To build partnerships with existing organizations who have heart for diversity, racial justice, restoration and reconciliation.

Be the bridge focuses on empowering people and culture toward racial healing,equity, and reconciliation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,896,226$1,541,483▼ $354,743
Accounts Receivable$811$59,888▲ $59,077
Prepaid Expenses and Deferred Charges-$32,984-
Inventories for Sale or Use-$26,408-
Land, Buildings, and Equipment, Net$3,442$13,177▲ $9,735
Total Assets$1,900,479$1,673,940▼ $226,539
Liabilities
Deferred Revenue-$200,000-
Other Liabilities-$17,853-
Accounts Payable and Accrued Expenses$20,268$13,255▼ $7,013
Total Liabilities$20,268$231,108▲ $210,840
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,880,211$1,442,832▼ $437,379
Total Net Assets Fund Balance$1,880,211$1,442,832▼ $437,379
Total Liabilities and Net Assets / Fund Balance$1,900,479$1,673,940▼ $226,539

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,731$4,945$9,676
Other Land Buildings$8,446$452$8,898
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Latasha MorrisonFounderFT$110,556$110,556
Autumn Lee-cassDirector of DevelopmentFT$62,400$62,400
Micah SmithCOOFT$61,733$61,733

Board Members and Trustees

NameTitle
Ifeoma IbekweChair
Jessica KimDevelopment Chair
Ted MatthewsFinance Chair
Latasha MorrisonPresident
Lindsey NoblesVice Chair
Will GravelyBoard Member
Sean WatkinsDirector of Trainings
Jennifer BarnesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,087,982
Program Service Revenue
$67,915
Investment Income
$0
Other Revenue
$32,639
All Other Contributions
$1,086,226
Change in Net Assets
$-264,564

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,188,536
Total Revenue per Audited Statements
$1,188,536
Total Revenue per Form 990
$1,188,536
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$732,277
Salaries, Compensation, and Employee Benefits$720,823
Total Fundraising Expense$111,272
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$338,166$289,857$62,112$690,135
Fees for Services Other$195,046$17,733$5,000$217,779
Office Expenses$74,721$64,047$13,724$152,492
Travel$63,914$54,784$11,739$130,437
Fees for Services Management$32,378$27,753$5,947$66,078
Occupancy$16,504$17,178-$33,682
All Other Expenses$1,671$31,395-$33,066
Other Employee Benefits$15,037$12,889$2,762$30,688
Advertising$9,596-$9,988$19,584
Fees for Services Accounting$6,963$7,247-$14,210
Conferences and Meetings$11,706--$11,706
Other Expenses$6,575$7,419-$6,575
Insurance-$3,397-$3,397
Depreciation Depletion-$1,700-$1,700
Total Functional Expenses$787,195$554,633$111,272$1,453,100

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,453,100
Total Expenses per Audited Statements$1,453,100
Total Expenses per Form 990$1,453,100
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$13,457
Payroll Liabilities$4,312
Sales Tax Payable$84
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Form 990 is reviewed by staff and provided to the board of directors prior to filing

Conflict of interest policy compliance Part VI line 12C

A conflict of interest policy was implemented in 2020. Board members are expected to recuse themselves from voting on decisions which could benefit them personally.

Governing documents etc available to public Part VI line 19

All required documents are available for inspection at the organizations business office upon request.

Filing and Contact Details

Filer

Filer Name
Be the Bridge
EIN
38-3992480
Address
3535 PEACHTREE RD NE STE 320, Atlanta, GA 30326

Signing Officer

Name
LaTasha Morrison
Title
President
Phone
6784688435
Signed
2023-09-21
Discuss with paid preparer
No

Organization Details

Formed
2015
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
0
Employees
14

Preparer

Firm
The Nonprofit Bookkeeper LLC
Address
408 N 84th Ave, Yakima, WA 98908
Preparer
Michelle Higgins
Phone
8582472431
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Per auditor, a reconciliation including an expense adjustment 31,109 was made as well as a change in net assets, moving $200,000 to deferred revenue. Fraction of cents adjustment

List of other fees for services expenses Part IX line 11G

$6775 staff development & training$1561 program supplies$214 meals$100 gifts/gratitudes$53 events/conferences

List of other expenses Part IX line 24E

Other management expenses $114,470$38,873 fraud charges -disputed$29,866 dues & subscriptions$12,340 staff development & training$12,233 meals$6,581 reimbursements$6,157 donor & staff appreciation$4,286 miscellaneous$2,933 bank & merchant fees$890 depreciation expense$470 progam supplies$(159) reconciliaiton discrepancy other fundraising expenses $10,273$5147 dues & subscriptions$4750 bank charges$260 gifts & gratituds$116 meals

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IRS990/ProgSrvcAccomActy2Grp/Desc0TRAINING: BE THE BRIDGE PROVIDES STRUCTURED VIDEO COURSES AND MULTI-DAY, IN-PERSON AND VIRUTAL TRAINING FOR ORGANIZATIONS. THE TRAINING MATERIALS ARE CONSISTENTLY CREATED AND UPDATED TO STAY RELEVANT, AND THE TRAINING MATERIAL IS EXPANDING TO MEET THE NEEDS OF DIFFERENT AUDIENCES. A MAJOR INITIATIVE WITHIN BTB IS THE DEVELOPMENT OF THE ONLINE BTB ACADEMY WHERE ALL RACIAL LITERACY RESOURCES ARE HOUSED. NEW CONTENT (WRITTEN AND VIDEO) WILL BE PRODUCED ON AN ONGOING BASIS FOR CONTINUED VARIETY AND DEPTH OF LEARNING WITH THE GOAL OF PARTICIPATNS DEVELOPING THE RACIAL LITERACY AND TOOLS NEEDED TO ENGAGE PRODUCTIVELY IN THE WORK OF RACIAL JUSTICE IN A LOCAL COMMUNITY. THE ACADEMY IS ANTICIPATED TO BE AVAIALBE IN 2023.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt076574
IRS990/ProgSrvcAccomActy3Grp/Desc0PODCASTS: THE BTB PODCAST PRODUCED 29 PODCAST EPISODES IN 2022, PROVIDING HISTORICAL INSIGHT, PRACTICAL UNDERSTANDING, AND ENCOURAGMENT TO BRIDGE-BUILDERS ACROSS THE NATION AND WORLD.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY STAFF AND PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT OF INTEREST POLICY WAS IMPLEMENTED IN 2020. BOARD MEMBERS ARE EXPECTED TO RECUSE THEMSELVES FROM VOTING ON DECISIONS WHICH COULD BENEFIT THEM PERSONALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL REQUIRED DOCUMENTS ARE AVAILABLE FOR INSPECTION AT THE ORGANIZATIONS BUSINESS OFFICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PER AUDITOR, A RECONCILIATION INCLUDING AN EXPENSE ADJUSTMENT 31,109 WAS MADE AS WELL AS A CHANGE IN NET ASSETS, MOVING $200,000 TO DEFERRED REVENUE. FRACTION OF CENTS ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4$6775 STAFF DEVELOPMENT & TRAINING$1561 PROGRAM SUPPLIES$214 MEALS$100 GIFTS/GRATITUDES$53 EVENTS/CONFERENCES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER MANAGEMENT EXPENSES $114,470$38,873 FRAUD CHARGES -DISPUTED$29,866 DUES & SUBSCRIPTIONS$12,340 STAFF DEVELOPMENT & TRAINING$12,233 MEALS$6,581 REIMBURSEMENTS$6,157 DONOR & STAFF APPRECIATION$4,286 MISCELLANEOUS$2,933 BANK & MERCHANT FEES$890 DEPRECIATION EXPENSE$470 PROGAM SUPPLIES$(159) RECONCILIAITON DISCREPANCY OTHER FUNDRAISING EXPENSES $10,273$5147 DUES & SUBSCRIPTIONS$4750 BANK CHARGES$260 GIFTS & GRATITUDS$116 MEALS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5List of other expenses Part IX line 24e
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