Civic Intelligence

All Cultures Equal Inc.

990 • Fiscal year 2017 • EIN 42-1522554

Jul 01, 2016 to Jun 30, 2017 • Filed on Oct 23, 2017

1440 East Second StreetWebster City, IA 50595

(515) 832-4153

Siviq Scores

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

Liabilities / Assets

89th percentile

0.49x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

96th percentile

1.18x

Higher debt load relative to revenue than 96% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

13th percentile

-27%

Higher net margin than 13% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

Up

$246,653

Up $11,128 (+4.7%) from 2013

Net Assets

Up

$126,288

Up $22,044 (+21%) from 2013

Liabilities

Down

$120,365

Down $10,916 (-8.3%) from 2013

Revenue

$101,639

No earlier filing loaded for comparison.

Expenses

Up

$129,006

Up $75,693 (+142%) from 2013

Net Income

-$27,367

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.

$300K$200K$100K$0Assets 2011: $242,089Liabilities 2011: $135,015Net Assets 2011: $107,0742011Assets 2012: $240,991Liabilities 2012: $133,262Net Assets 2012: $107,7292012Assets 2013: $235,525Liabilities 2013: $131,281Net Assets 2013: $104,2442013Assets 2017: $246,653Liabilities 2017: $120,365Net Assets 2017: $126,2882017Assets 2018: $215,242Liabilities 2018: $117,972Net Assets 2018: $97,2702018Assets 2019: $229,321Liabilities 2019: $115,469Net Assets 2019: $113,8522019Assets 2020: $245,622Liabilities 2020: $113,860Net Assets 2020: $131,7622020Assets 2021: $233,043Liabilities 2021: $112,275Net Assets 2021: $120,7682021Assets 2022: $242,237Liabilities 2022: $110,123Net Assets 2022: $132,1142022Assets 2023: $158,621Liabilities 2023: $1,953Net Assets 2023: $156,6682023Assets 2024: $127,607Liabilities 2024: $2,174Net Assets 2024: $125,4332024

Highlighted filing

2017

Assets$246,653
Liabilities$120,365
Net Assets$126,288

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $47,8342011Revenue 2012: $52,871Expenses 2012: $52,216Net Income 2012: $6552012Expenses 2013: $53,3132013Revenue 2017: $101,639Expenses 2017: $129,006Net Income 2017: -$27,3672017Revenue 2018: $84,241Expenses 2018: $113,259Net Income 2018: -$29,0182018Revenue 2019: $105,213Expenses 2019: $88,631Net Income 2019: $16,5822019Revenue 2020: $123,866Expenses 2020: $97,940Net Income 2020: $25,9262020Revenue 2021: $90,649Expenses 2021: $101,643Net Income 2021: -$10,9942021Revenue 2022: $120,092Expenses 2022: $108,746Net Income 2022: $11,3462022Revenue 2023: $123,407Expenses 2023: $107,005Net Income 2023: $16,4022023Revenue 2024: $50,743Expenses 2024: $81,978Net Income 2024: -$31,2352024

Highlighted filing

2017

Revenue$101,639
Expenses$129,006
Net Income-$27,367
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Oct 23, 2017
Return Version
2016v3.0
Gross Receipts
$101,639
Mission and Program Overview

Mission

Our vision is a community that welcomes & accepts all cultures, connecting neighbors & creating a welcoming & open place to share the best of who we are. To bring that vision into reality, we build trust through cultural exchange, educational opportunities, & essential social services in hamilton & wright counties.

Assimilation of immigrants into the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$218,780$206,795▼ $11,985
Rtn Earn Endowment Incm Other Fnds$153,655$126,288▼ $27,367
Cash and Non-Interest-Bearing Accounts$57,392$39,858▼ $17,534
Total Assets$276,172$246,653▼ $29,519
Liabilities
Mortgage Notes Payable Secured by Investment Property$122,517$120,365▼ $2,152
Total Liabilities$122,517$120,365▼ $2,152
Net Assets / Fund Balance
Total Net Assets Fund Balance$153,655$126,288▼ $27,367
Total Liabilities and Net Assets / Fund Balance$276,172$246,653▼ $29,519

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$166,572$121,764$288,336
Equipment$32,223$20,337$52,560
Land$8,000-$8,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Zoami Calles SosaPresident
Brian MillerVice President
Abel GarciaDirector
Alexander Sierra RisoDirector
Kyle SwonDirector
Maricruz ArriolaDirector
Mary HarrisDirector
Lynne KannuanDirectors
Janet ToeringExecutive Director
Kathy VaughnSecretary
Nancy BuakhamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,197
Program Service Revenue
$4,709
Investment Income
$47
Other Revenue
$13,686
Change in Net Assets
$-27,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,006
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$49,195--$49,195
Other Expenses$25,622--$25,622
Depreciation Depletion$13,258--$13,258
Office Expenses$8,581--$8,581
All Other Expenses$3,554--$3,554
Insurance$3,133--$3,133
Fees for Services Accounting$500--$500
Payments to Affiliates$452--$452
Total Functional Expenses$129,006$0$0$129,006
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$12,491
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

The conflict of interest policy is reviewed annually by the executive director and the board of directors. All persons serving as director are required to review the conflict of interest policy statement as well as the executive directors. All directors and employees are required to disclose any potential conflicts of interest and these are reqularly reviewed by the board of directors. If there are direct or indirect conflicts of interest as determined by the board of directors, the person or persons may be prohbited from participating in the deliberations and decisions central to the conflict.

Form 990 governing body review Part VI line 11

The Prepared form 990 is delivered to the executive director of the entity prior to filing the tax return. The executive director reviews the prepared form 990 and makes it available to the board of directors for their review. If any questions arise that cannot be answered by the excutive director, those questions are then directed to the form 990 prepared and responded to promptly

Conflict of interest policy compliance Part VI line 12C

The conflict of interest policy is reviewed annually by the executive director and the Board of Diectors. All persons serving as directors are required to review the conflict of interest policy statement as well as the executive director. All directors and employees are required to disclose any potential conlict and these are regularly reviewed by the board of directors, the person or persons may be prohibited from pariticapting in the deliberations and decisions central to the conflict.

CEO executive director top management comp Part VI line 15A

Currently there is no paid postion in this entity for the executive director. The governing board of directors annually perform a review of the executive director and determine the level of future compensation based on comparable data of surrounding counties, performance evaluations of the executive director and the tasks to be performed. Contemporaneous documentation is kept concerning the determination of the compensation to be paid. This was last undertaken in June 2016, as of current no salaries are paid, only contracted.

Other officer or key employee compensation Part VI line 15B

Currently there are no paid employees of this entity. If there were other future paid officers or key employees, the compensation process would be conducted the same as expained for the executive director.

Governing documents etc available to public Part VI line 19

All by laws, governing documents, personnel policies, conflict of interest policies and finaincal statements are made available to the public for review at the office of the entity, which is 1440 East Second Street, Webster City, IA These doucments are available during reqular working hours which are 10:00 a.m. to 5:00 p.m. Monday through Thursday.

Filing and Contact Details

Filer

Filer Name
All Cultures Equal Inc
EIN
42-1522554
Address
1440 East Second Street, Webster City, IA 50595

Signing Officer

Name
Zoami Calles Sosa
Title
Pres
Phone
5158324153
Signed
2017-10-23
Discuss with paid preparer
No

Organization Details

Formed
2001
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Facts
Address
1724 Superior St, Webster City, IA 50595
Preparer
Darlene Johnson
Phone
5158321229
Supplemental Narrative

Additional Explanations

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

Education and outreach program and services The conflict of interest policy is reviewed annually by the executive director and the Board of Diectors. All persons serving as directors are required to review the conflict of interest policy statement as well as the executive director. All directors and employees are required to disclose any potential conlict and these are regularly reviewed by the board of directors, the person or persons may be prohibited from pariticapting in the deliberations and decisions central to the conflict.

List of other expenses Part IX line 24E

The conflict of interest policy is reviewed annually by the executive director and the Board of Diectors. All persons serving as directors are required to review the conflict of interest policy statement as well as the executive director. All directors and employees are required to disclose any potential conlict and these are regularly reviewed by the board of directors, the person or persons may be prohibited from pariticapting in the deliberations and decisions central to the conflict.

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IRS990/RentalIncomeOrLossGrp/RealAmt01195
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt047289
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt020998
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IRS990ScheduleA/PublicSupportPY170Pct00.50000
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt020998
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0309615
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0166572
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0121764
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0288336
IRS990ScheduleD/EquipmentGrp/BookValueAmt032223
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020337
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052560
IRS990ScheduleD/LandGrp/BookValueAmt08000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0206795
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The conflict of interest policy is reviewed annually by the executive director and the board of directors. All persons serving as director are required to review the conflict of interest policy statement as well as the executive directors. All directors and employees are required to disclose any potential conflicts of interest and these are reqularly reviewed by the board of directors. If there are direct or indirect conflicts of interest as determined by the board of directors, the person or persons may be prohbited from participating in the deliberations and decisions central to the conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Prepared form 990 is delivered to the executive director of the entity prior to filing the tax return. The executive director reviews the prepared form 990 and makes it available to the board of directors for their review. If any questions arise that cannot be answered by the excutive director, those questions are then directed to the form 990 prepared and responded to promptly
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The conflict of interest policy is reviewed annually by the executive director and the Board of Diectors. All persons serving as directors are required to review the conflict of interest policy statement as well as the executive director. All directors and employees are required to disclose any potential conlict and these are regularly reviewed by the board of directors, the person or persons may be prohibited from pariticapting in the deliberations and decisions central to the conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Currently there is no paid postion in this entity for the executive director. The governing board of directors annually perform a review of the executive director and determine the level of future compensation based on comparable data of surrounding counties, performance evaluations of the executive director and the tasks to be performed. Contemporaneous documentation is kept concerning the determination of the compensation to be paid. This was last undertaken in June 2016, as of current no salaries are paid, only contracted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Currently there are no paid employees of this entity. If there were other future paid officers or key employees, the compensation process would be conducted the same as expained for the executive director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All by laws, governing documents, personnel policies, conflict of interest policies and finaincal statements are made available to the public for review at the office of the entity, which is 1440 East Second Street, Webster City, IA These doucments are available during reqular working hours which are 10:00 a.m. to 5:00 p.m. Monday through Thursday.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Education and outreach program and services The conflict of interest policy is reviewed annually by the executive director and the Board of Diectors. All persons serving as directors are required to review the conflict of interest policy statement as well as the executive director. All directors and employees are required to disclose any potential conlict and these are regularly reviewed by the board of directors, the person or persons may be prohibited from pariticapting in the deliberations and decisions central to the conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The conflict of interest policy is reviewed annually by the executive director and the Board of Diectors. All persons serving as directors are required to review the conflict of interest policy statement as well as the executive director. All directors and employees are required to disclose any potential conlict and these are regularly reviewed by the board of directors, the person or persons may be prohibited from pariticapting in the deliberations and decisions central to the conflict.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0129006
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0122517
IRS990/TotalLiabilitiesEOYAmt0120365
IRS990/TotalLiabilitiesGrp/BOYAmt0122517
IRS990/TotalLiabilitiesGrp/EOYAmt0120365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0153655
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0126288
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0129006
IRS990/TotalProgramServiceRevenueAmt04709
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt018442
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0101639
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0276172
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0246653
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Zoami Calles Sosa
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Pres
ReturnHeader/BusinessOfficerGrp/PhoneNum05158324153
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0All Cultures Equal Inc
ReturnHeader/Filer/BusinessNameControlTxt0ALLC
ReturnHeader/Filer/EIN0421522554
ReturnHeader/Filer/USAddress/AddressLine1Txt01440 East Second Street
ReturnHeader/Filer/USAddress/CityNm0Webster City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050595
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId098B94599EAD9BFFD298E7101504DC5A5DAFC319E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId098B94599EAD9BFFD298E7101504DC5A5DAFC319E
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04214642018149f25ixdb
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-05-29
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.125.84.114
ReturnHeader/FilingSecurityInformation/IPDt02018-05-29
ReturnHeader/FilingSecurityInformation/IPTm015:06:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208480193
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FACTS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01724 Superior St

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