Civic Intelligence

Sprog Inc Co Robert T West

990 • Fiscal year 2022 • EIN 43-0969295

Sep 01, 2021 to Aug 31, 2022 • Filed on Sep 15, 2022

P O Box 220274Saint Louis, MO 63122

(314) 750-4692

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

25th percentile

-11%

Higher net margin than 25% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

79th percentile

$3,000

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

33rd percentile

-8.4%

Faster asset growth than 33% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

58th percentile

19%

Faster revenue growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$224,052

Down $20,593 (-8.4%) from 2021

Net Assets

Down

$224,052

Down $20,593 (-8.4%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Up

$187,111

Up $29,450 (+19%) from 2021

Expenses

Up

$207,704

Up $46,163 (+29%) from 2021

Net Income

Down

-$20,593

Down $16,713 (-431%) from 2021

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $545,278Liabilities 2010: $0Net Assets 2010: $545,2782010Assets 2011: $505,408Liabilities 2011: $0Net Assets 2011: $505,4082011Assets 2012: $487,293Liabilities 2012: $0Net Assets 2012: $487,2932012Assets 2013: $464,868Liabilities 2013: $0Net Assets 2013: $464,8682013Assets 2014: $413,484Liabilities 2014: $0Net Assets 2014: $413,4842014Assets 2015: $350,986Liabilities 2015: $0Net Assets 2015: $350,9862015Assets 2016: $272,700Liabilities 2016: $3Net Assets 2016: $272,6972016Assets 2017: $216,054Liabilities 2017: $0Net Assets 2017: $216,0542017Assets 2018: $210,620Liabilities 2018: $0Net Assets 2018: $210,6202018Assets 2019: $168,815Liabilities 2019: $0Net Assets 2019: $168,8152019Assets 2020: $219,607Liabilities 2020: $28,900Net Assets 2020: $190,7072020Assets 2021: $244,645Liabilities 2021: $0Net Assets 2021: $244,6452021Assets 2022: $224,052Liabilities 2022: $0Net Assets 2022: $224,0522022Assets 2023: $261,174Liabilities 2023: $0Net Assets 2023: $261,1742023Assets 2024: $556,638Liabilities 2024: $0Net Assets 2024: $556,6382024Assets 2025: $503,968Liabilities 2025: $0Net Assets 2025: $503,9682025

Highlighted filing

2022

Assets$224,052
Liabilities$0
Net Assets$224,052

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $98,4492010Expenses 2011: $73,5962011Expenses 2012: $78,5462012Revenue 2013: $78,793Expenses 2013: $101,218Net Income 2013: -$22,4252013Revenue 2014: $73,909Expenses 2014: $125,293Net Income 2014: -$51,3842014Revenue 2015: $80,832Expenses 2015: $143,330Net Income 2015: -$62,4982015Revenue 2016: $77,980Expenses 2016: $156,269Net Income 2016: -$78,2892016Revenue 2017: $89,052Expenses 2017: $145,695Net Income 2017: -$56,6432017Revenue 2018: $91,757Expenses 2018: $97,191Net Income 2018: -$5,4342018Revenue 2019: $156,071Expenses 2019: $197,129Net Income 2019: -$41,0582019Revenue 2020: $74,465Expenses 2020: $52,574Net Income 2020: $21,8912020Revenue 2021: $157,661Expenses 2021: $161,541Net Income 2021: -$3,8802021Revenue 2022: $187,111Expenses 2022: $207,704Net Income 2022: -$20,5932022Revenue 2023: $248,221Expenses 2023: $211,146Net Income 2023: $37,0752023Revenue 2024: $517,043Expenses 2024: $221,581Net Income 2024: $295,4622024Revenue 2025: $211,530Expenses 2025: $264,200Net Income 2025: -$52,6702025

Highlighted filing

2022

Revenue$187,111
Expenses$207,704
Net Income-$20,593
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Sep 15, 2022
Return Version
2021v4.1
Gross Receipts
$190,666
Mission and Program Overview

Mission

SPROG INC IS A NON-PROFIT 501(C)(3) CORPORATION THAT PROVIDES SUMMER RECREATIONAL AND EDUCATIONAL ACTIVITIES FOR CHILDREN ENTERING KINDERGARTEN THROUGH 5th GRADE IN KIRKWOOD AND SURROUNDING COMMUNITIES. SPROG IS A SEVEN WEEK SUMMER CAMP PROGRAM THAT IS OPEN TO ALL STUDENTS REGARDLESS OF RACE, ETHNICITY, RELIGION, NATIONALITY, DISABILITY, OR INCOME. SPROG STRIVES TO MAINTAIN AFFORDABLE OPTIONS FOR WORKING PARENTS, PARENTS OF MULTIPLE CHILDREN, AND PARENTS IN SERVICE PROFESSIONS THAT CANNOT AFFORD OTHER SUMMER PROGRAMS.

Summertime educational & recreational activities for children in k-6th grade

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$244,645$224,052▼ $20,593
Rtn Earn Endowment Incm Other Fnds$244,645$224,052▼ $20,593
Total Assets$244,645$224,052▼ $20,593
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$244,645$224,052▼ $20,593
Total Liabilities and Net Assets / Fund Balance$244,645$224,052▼ $20,593
Compensation and Service Providers

Employees

NameTitleBaseTotal
Hope JohnsonVice President$3,000$3,000

Board Members and Trustees

NameTitle
Robert WestPast President
Marie KellyPresident
Angie BernardiDirector
Art McdonnellDirector
Betty LovingDirector
Dave GarinoDirector
Diane MoffittDirector
Diane SherDirector
Kristen FrazierDirector
Romona MillerDirector
Michelle KnudsenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$136,514
Program Service Revenue
$3,663
Investment Income
$529
Other Revenue
$46,405
All Other Contributions
$136,514
Change in Net Assets
$-20,593
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$171,890
Other Expenses$35,814
Total Fundraising Expense$2,878
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,386$49,340$0$159,726
Payroll Taxes$8,405$3,759$0$12,164
Insurance$4,467$1,052$0$5,519
Office Expenses$2,508$0$2,878$5,386
Fees for Services Accounting$0$4,883$0$4,883
Fees for Services Management$0$3,000$0$3,000
Conferences and Meetings$2,805$0$0$2,805
Occupancy$2,152$0$0$2,152
Other Expenses$1,566$0$0$1,566
Fees for Services Other$0$343$0$343
Advertising$48$0$0$48
Total Functional Expenses$142,449$62,377$2,878$207,704
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$49,950
Fundraising Direct Expenses$3,555
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala/auction$49,950$49,950$3,555$46,395
Total Events$49,950$49,950$3,555$46,395
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Sprog Inc
EIN
43-0969295
Phone
3147504692
Address
P O BOX 220274, SAINT LOUIS, MO 63122

Signing Officer

Name
Ramona Miller
Title
President
Phone
3147504692
Signed
2022-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marie Kelly
Formed
1970
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
11
Employees
29
Volunteers
10

Preparer

Firm
Mullendore CPA LLC
Address
325 N Kirkwood Road G-3, Kirkwood, MO 63122
Preparer
Mary B Mullendore
Phone
3143942694
Supplemental Narrative

Additional Explanations

Pt VI, Line 8A

Minutes are taken at each meeting. Then reviewed and approved at following meeting.

Pt VI, Line 11B

The tax return is reviewed by the president of the board of directors and business manager before it is filed.

Pt VI, Line 15A

All compensation is approved by the board of directors as part of the annual budget each year, before the start of the programs.

Pt VI, Line 19

These documents are available on request.

Pt VI, Line 12C

Each director and officer must certify annually as to the absence of any conflict of interest

Pt VI, Line 8B

There are not committees authorized to act on behalf of the organization

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/PYTotalExpensesAmt0161541
IRS990/PYTotalRevenueAmt0157661
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-20593
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03663
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0244645
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0224052
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: OTHER INCOME 2017: 2628. 2018: 513. 2021: 10.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0186572
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0158266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0137292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt043540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt041589
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0567259
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0529
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0641
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09036
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04565
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09613
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt024384
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0513
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02628
IRS990ScheduleA/OtherIncome170Grp/TotalAmt03151
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95370
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.91010
IRS990ScheduleA/PublicSupportTotal170Amt0567259
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0186572
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0158266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0137292
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt043540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt041589
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0567259
IRS990ScheduleA/TotalSupportAmt0594794
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt03555
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA/AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt049950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt049950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt049950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt049950
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt046395
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt03555
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt03555
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MINUTES ARE TAKEN AT EACH MEETING. THEN REVIEWED AND APPROVED AT FOLLOWING MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS REVIEWED BY THE PRESIDENT OF THE BOARD OF DIRECTORS AND BUSINESS MANAGER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL COMPENSATION IS APPROVED BY THE BOARD OF DIRECTORS AS PART OF THE ANNUAL BUDGET EACH YEAR, BEFORE THE START OF THE PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH DIRECTOR AND OFFICER MUST CERTIFY ANNUALLY AS TO THE ABSENCE OF ANY CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE ARE NOT COMMITTEES AUTHORIZED TO ACT ON BEHALF OF THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 8b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0244645
IRS990/TotalAssetsEOYAmt0224052
IRS990/TotalAssetsGrp/BOYAmt0244645
IRS990/TotalAssetsGrp/EOYAmt0224052
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0136514
IRS990/TotalEmployeeCnt029
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02878
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062377
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0142449
IRS990/TotalFunctionalExpensesGrp/TotalAmt0207704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0244645
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0224052
IRS990/TotalProgramServiceExpensesAmt0142449
IRS990/TotalProgramServiceRevenueAmt03663
IRS990/TotalReportableCompFromOrgAmt03000
IRS990/TotalRevenueGrp/ExclusionAmt046924
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03673
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187111
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0244645
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0224052
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 220274
IRS990/USAddress/CityNm0SAINT LOUIS
IRS990/USAddress/StateAbbreviationCd0MO

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.00$5.04$2.12$2.64$0.53
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$0.00$5.57$5.17$2.22$2.95
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.61$0.00$2.61$2.48$2.11$0.37
2022Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$1.87$2.08$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.45$0.00$2.45$1.58$1.62$0.04
2020Summary only. Only limited summary data is available for this year.$2.20$0.29$1.91$0.74$0.53$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.00$1.69$1.56$1.97$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.00$2.11$0.92$0.97$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.16$0.00$2.16$0.89$1.46$0.57
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.73$0.00$2.73$0.78$1.56$0.78
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.51$0.00$3.51$0.81$1.43$0.62
2014Detailed filing. Detailed filing data is available for this year.$4.13$0.00$4.13$0.74$1.25$0.51
2013Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$0.79$1.01$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.87$0.00$4.87$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.05$0.00$5.05$0.74
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.45$0.00$5.45$0.98