Civic Intelligence

The Foundation for Delta Educational & Economic Development

990 • Fiscal year 2017 • EIN 43-1761424

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 09, 2018

900 E Linwood BoulevardKansas City, MO 64109

(816) 800-4363

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.41x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

90th percentile

1.05x

Higher debt load relative to revenue than 90% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

71st percentile

14%

Higher net margin than 71% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

56th percentile

5.7%

Faster asset growth than 56% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

23rd percentile

-9.9%

Faster revenue growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$741,703

Up $39,791 (+5.7%) from 2016

Net Assets

Up

$435,222

Up $48,310 (+12%) from 2016

Liabilities

Down

$306,481

Down $8,519 (-2.7%) from 2016

Revenue

Down

$291,536

Down $32,090 (-9.9%) from 2016

Expenses

Up

$249,966

Up $56,300 (+29%) from 2016

Net Income

Down

$41,570

Down $88,390 (-68%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $198,197Liabilities 2011: $0Net Assets 2011: $198,1972011Assets 2012: $207,343Liabilities 2012: $0Net Assets 2012: $207,3432012Assets 2013: $222,119Liabilities 2013: $0Net Assets 2013: $222,1192013Assets 2014: $240,050Liabilities 2014: $0Net Assets 2014: $240,0502014Assets 2015: $260,507Liabilities 2015: $0Net Assets 2015: $260,5072015Assets 2016: $701,912Liabilities 2016: $315,000Net Assets 2016: $386,9122016Assets 2017: $741,703Liabilities 2017: $306,481Net Assets 2017: $435,2222017Assets 2018: $1,004,012Liabilities 2018: $441,292Net Assets 2018: $562,7202018Assets 2019: $950,897Liabilities 2019: $477,797Net Assets 2019: $473,1002019Assets 2020: $979,687Liabilities 2020: $453,150Net Assets 2020: $526,5372020Assets 2021: $939,383Liabilities 2021: $357,918Net Assets 2021: $581,4652021Assets 2022: $891,917Liabilities 2022: $171,918Net Assets 2022: $719,9992022Assets 2023: $910,388Liabilities 2023: $158,153Net Assets 2023: $752,2352023Assets 2024: $1,344,056Liabilities 2024: $197,620Net Assets 2024: $1,146,4362024

Highlighted filing

2017

Assets$741,703
Liabilities$306,481
Net Assets$435,222

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $150,4782011Revenue 2012: $86,195Expenses 2012: $77,049Net Income 2012: $9,1462012Expenses 2013: $90,3792013Revenue 2014: $84,039Expenses 2014: $73,657Net Income 2014: $10,3822014Revenue 2015: $170,126Expenses 2015: $149,669Net Income 2015: $20,4572015Revenue 2016: $323,626Expenses 2016: $193,666Net Income 2016: $129,9602016Revenue 2017: $291,536Expenses 2017: $249,966Net Income 2017: $41,5702017Revenue 2018: $415,793Expenses 2018: $293,266Net Income 2018: $122,5272018Revenue 2019: $264,045Expenses 2019: $297,187Net Income 2019: -$33,1422019Revenue 2020: $262,462Expenses 2020: $211,438Net Income 2020: $51,0242020Revenue 2021: $272,817Expenses 2021: $200,243Net Income 2021: $72,5742021Revenue 2022: $324,824Expenses 2022: $178,263Net Income 2022: $146,5612022Revenue 2023: $331,866Expenses 2023: $304,866Net Income 2023: $27,0002023Revenue 2024: $616,362Expenses 2024: $235,745Net Income 2024: $380,6172024

Highlighted filing

2017

Revenue$291,536
Expenses$249,966
Net Income$41,570
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 9, 2018
Return Version
2016v3.0
Gross Receipts
$300,240
Mission and Program Overview

Mission

To empower youth, women and families through educational and economic development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$497,745$515,686▲ $17,941
Cash and Non-Interest-Bearing Accounts$145,676$162,597▲ $16,921
Investments in Publicly Traded Securities$58,491$63,420▲ $4,929
Total Assets$701,912$741,703▲ $39,791
Liabilities
Mortgage Notes Payable Secured by Investment Property$315,000$306,481▼ $8,519
Total Liabilities$315,000$306,481▼ $8,519
Net Assets / Fund Balance
Unrestricted Net Assets$336,912$435,222▲ $98,310
Temporarily Rstr Net Assets$50,000$0▼ $50,000
Total Net Assets Fund Balance$386,912$435,222▲ $48,310
Total Liabilities and Net Assets / Fund Balance$701,912$741,703▲ $39,791

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$308,736$13,352$322,088
Leasehold Improvements$143,617$2,932$146,549
Equipment$63,333$16,667$80,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$50,000--$50,000-
2015$0$50,000--$50,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$33,698
Program Service Revenue
$248,162
Investment Income
$886
Other Revenue
$8,790
All Other Contributions
$33,698
Change in Net Assets
$41,570
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$194,226
Grants and Similar Amounts Paid$55,740
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$55,740--$55,740
Occupancy$19,042$4,761-$23,803
Depreciation Depletion$12,354$10,107-$22,461
Interest$5,661$3,048-$8,709
Office Expenses-$5,835-$5,835
Insurance$2,394$599-$2,993
Other Expenses$5,393$587-$587
Total Functional Expenses$216,873$33,093$0$249,966
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,494
Fundraising Direct Expenses$8,704
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Step Show$17,494$17,494$8,704$8,790
Total Events$17,494$17,494$8,704$8,790
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
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Part VI, Section A, line 4

The Organization restated its bylaws, effective as of January 1, 2017.

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

The Organization's Form 990 is prepared by an independent accounting firm and is provided to the Board of Directors prior to filing. The Board Members will review and pay special attention to areas that could be highly scrutinized by outside entities, such as program service accomplishments, the Organization's significant activities, and finances; making sure the tax return best reflects the mission and position of the Organization.

Form 990, Part VI, Section C, line 19

The Organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
The Foundation for Delta Educational &
EIN
43-1761424
Phone
8168004363
Address
900 E Linwood Boulevard, Kansas City, MO 64109

Signing Officer

Name
Lisa Hardwick
Title
President
Phone
8168004363
Signed
2018-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Hardwick
Formed
1998
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
50

Preparer

Firm
House Park Dobratz & Wiebler PC
Address
605 W 47th Street Suite 301, Kansas City, MO 64112
Preparer
Stanley H House CPA
Phone
8169313393
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

The Organization uses Modified Accrual for its accounting method.

Raw XML AppendixShowing 400 of 461 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0The Organization partnered with the Kansas City Alumnae Chapters of Delta Sigma Theta to support the Cotillion youth development and scholarship program which awards several thousand dollars in scholarships to selected high school seniors each year for post-secondary education expenses. The program provided a variety of workshops and activities to help prepare the recipients for college and beyond. Cotillion activities take place over six months and provide workships in the areas of time management, interviewing, financial management and making healthy choices. Activities also included a tour of historically black colleges and universities.
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IRS990/Form990PartVIISectionAGrp/TitleTxt7Vice President
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
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IRS990/ProgSrvcAccomActy2Grp/Desc0The Delta Athenaeum, also known as the "Delta House" is a historic building (constructed in 1914) with event space and office facilities for non-profit organizations in mid-town Kansas City. It is available to individuals and groups for community forums, meetings, recitals, workships and other educational and economic development program needs.
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt04490
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt03560
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt08050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt051192
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0152727
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01926
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0205908
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0886
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012762
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt014759
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0248162
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0173630
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0168175
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt083952
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt075265
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0749184
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0886
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01062
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt024
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012762
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt014759
IRS990ScheduleA/InvestmentIncomeCYPct00.01520
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93010
IRS990ScheduleA/PublicSupportPY509Pct00.91500
IRS990ScheduleA/PublicSupportTotal509Amt0902042
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt04490
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt048560
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt053050
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt045000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt045000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0299354
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0326357
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0170101
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt084015
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt075265
IRS990ScheduleA/Total509Grp/TotalAmt0955092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0300240
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0327419
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0170126
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt084039
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt088027
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0969851
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0308736
IRS990ScheduleD/BuildingsGrp/DepreciationAmt013352
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0322088
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt050000
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt050000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt050000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt050000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt063333
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016667
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt080000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0143617
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02932
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0146549
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0515686
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08704
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Step Show
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017494
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017494
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017494
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017494
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08790
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt08704
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08704
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt055740
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt024
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Scholarships are awarded in the winter of the recipient's senior year of high school. Admission information for the recipient's first semester (quarter, etc.) is obtained and reviewed by the Organization. No additional monitoring is done, because the expenses incurred by the recipient in their first semester in college generally exceed the scholarship awarded.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Organization restated its bylaws, effective as of January 1, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization's Form 990 is prepared by an independent accounting firm and is provided to the Board of Directors prior to filing. The Board Members will review and pay special attention to areas that could be highly scrutinized by outside entities, such as program service accomplishments, the Organization's significant activities, and finances; making sure the tax return best reflects the mission and position of the Organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization makes these documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization uses Modified Accrual for its accounting method.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt050000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0701912
IRS990/TotalAssetsEOYAmt0741703
IRS990/TotalAssetsGrp/BOYAmt0701912
IRS990/TotalAssetsGrp/EOYAmt0741703
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt033698
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033093
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0216873
IRS990/TotalFunctionalExpensesGrp/TotalAmt0249966
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0315000
IRS990/TotalLiabilitiesEOYAmt0306481
IRS990/TotalLiabilitiesGrp/BOYAmt0315000
IRS990/TotalLiabilitiesGrp/EOYAmt0306481
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0386912
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0435222

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.34$0.20$1.15$0.62$0.24$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.16$0.75$0.33$0.30$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.89$0.17$0.72$0.32$0.18$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.36$0.58$0.27$0.20$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.45$0.53$0.26$0.21$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.48$0.47$0.26$0.30$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.44$0.56$0.42$0.29$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.31$0.44$0.29$0.25$0.04
2016Summary only. Only limited summary data is available for this year.$0.70$0.32$0.39$0.32$0.19$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.17$0.15$0.02
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.24$0.00$0.24$0.08$0.07$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.09
2012Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.09$0.08$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.15