Civic Intelligence

C2 (Caption Coalition) Inc

990 • Fiscal year 2017 • EIN 45-0467279

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

PO Box 43323Cincinnati, OH 45243

(917) 733-3515

Siviq Scores

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

Liabilities / Assets

94th percentile

1.03x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.20x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

55th percentile

5.2%

Higher net margin than 55% of similar nonprofits.

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

Top Officer Pay

87th percentile

$97,500

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

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

Asset Growth

80th percentile

24%

Faster asset growth than 80% of similar nonprofits.

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

Revenue Growth

82nd percentile

38%

Faster revenue growth than 82% of similar nonprofits.

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

Assets

Up

$159,893

Up $30,518 (+24%) from 2016

Net Assets

Up

-$4,636

Up $45,754 (+91%) from 2016

Liabilities

Down

$164,529

Down $15,236 (-8.5%) from 2016

Revenue

Up

$829,500

Up $226,512 (+38%) from 2016

Expenses

Up

$786,321

Up $144,350 (+22%) from 2016

Net Income

Up

$43,179

Up $82,162 (+211%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $105,724Liabilities 2010: $96,878Net Assets 2010: $8,8462010Assets 2011: $85,129Liabilities 2011: $74,823Net Assets 2011: $10,3062011Assets 2012: $116,851Liabilities 2012: $102,048Net Assets 2012: $14,8032012Assets 2013: $212,928Liabilities 2013: $198,841Net Assets 2013: $14,0872013Assets 2014: $136,797Liabilities 2014: $190,767Net Assets 2014: -$53,9702014Assets 2015: $219,560Liabilities 2015: $230,967Net Assets 2015: -$11,4072015Assets 2016: $129,375Liabilities 2016: $179,765Net Assets 2016: -$50,3902016Assets 2017: $159,893Liabilities 2017: $164,529Net Assets 2017: -$4,6362017Assets 2018: $200,367Liabilities 2018: $171,646Net Assets 2018: $28,7212018Assets 2019: $192,338Liabilities 2019: $122,775Net Assets 2019: $69,5632019Assets 2020: $62,826Liabilities 2020: $103,253Net Assets 2020: -$40,4272020Assets 2021: $80,935Liabilities 2021: $130,944Net Assets 2021: -$50,0092021Assets 2022: $186,979Liabilities 2022: $141,790Net Assets 2022: $45,1892022Assets 2023: $326,142Liabilities 2023: $138,859Net Assets 2023: $187,2832023Assets 2024: $412,291Liabilities 2024: $122,142Net Assets 2024: $290,1492024

Highlighted filing

2017

Assets$159,893
Liabilities$164,529
Net Assets-$4,636

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $382,618Expenses 2010: $364,731Net Income 2010: $17,8872010Revenue 2011: $401,823Expenses 2011: $400,363Net Income 2011: $1,4602011Revenue 2012: $452,235Expenses 2012: $447,738Net Income 2012: $4,4972012Revenue 2013: $529,644Expenses 2013: $530,360Net Income 2013: -$7162013Revenue 2014: $578,013Expenses 2014: $646,070Net Income 2014: -$68,0572014Revenue 2015: $648,277Expenses 2015: $605,714Net Income 2015: $42,5632015Revenue 2016: $602,988Expenses 2016: $641,971Net Income 2016: -$38,9832016Revenue 2017: $829,500Expenses 2017: $786,321Net Income 2017: $43,1792017Revenue 2018: $827,369Expenses 2018: $794,012Net Income 2018: $33,3572018Revenue 2019: $848,875Expenses 2019: $808,033Net Income 2019: $40,8422019Revenue 2020: $224,025Expenses 2020: $334,015Net Income 2020: -$109,9902020Revenue 2021: $274,188Expenses 2021: $283,770Net Income 2021: -$9,5822021Revenue 2022: $807,793Expenses 2022: $712,595Net Income 2022: $95,1982022Revenue 2023: $934,925Expenses 2023: $824,639Net Income 2023: $110,2862023Revenue 2024: $946,839Expenses 2024: $875,084Net Income 2024: $71,7552024

Highlighted filing

2017

Revenue$829,500
Expenses$786,321
Net Income$43,179
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.2
Gross Receipts
$829,500
Mission and Program Overview

Mission

To provide full service captioning for the estimated 26 million deaf and hard of hearing (shows do not use american sign language) at live venues, including but not limited to the performing arts, public lectures, comedy showcases and other forums in which the hearing impaired may benefit from "live captioning services".

C2 (caption coalition) inc is the pioneer of live performance captioning for hard of hearing and deaf patrons at live theatrical and cultural events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$115,027$131,970▲ $16,943
Land, Buildings, and Equipment, Net$14,348$17,505▲ $3,157
Cash and Non-Interest-Bearing Accounts-$9,602-
Prepaid Expenses and Deferred Charges-$816-
Total Assets$129,375$159,893▲ $30,518
Liabilities
Accounts Payable and Accrued Expenses$167,058$162,063▼ $4,995
Other Liabilities$12,707$2,466▼ $10,241
Total Liabilities$179,765$164,529▼ $15,236
Net Assets / Fund Balance
Unrestricted Net Assets$-50,390$-4,636▲ $45,754
Total Net Assets Fund Balance$-50,390$-4,636▲ $45,754
Total Liabilities and Net Assets / Fund Balance$129,375$159,893▲ $30,518

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,505$37,630$55,135
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David ChuDirectorFT$97,500$97,500

Board Members and Trustees

NameTitle
Donald R DepewDirector
Roberta RentonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$829,500
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$43,179
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$627,269
Salaries, Compensation, and Employee Benefits$159,052
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$315,424--$315,424
Travel$239,172--$239,172
Current Officers, Directors, Trustees, and Key Employees$68,250$29,250-$97,500
Other Salaries and Wages$49,500--$49,500
Office Expenses$14,858$2,592-$17,450
Insurance$13,504$912-$14,416
Payroll Taxes$9,654$2,398-$12,052
Depreciation Depletion$10,650--$10,650
Fees for Services Accounting-$9,025-$9,025
Other Expenses$3,781$6,463-$3,781
Interest-$2,505-$2,505
Total Functional Expenses$733,176$53,145$0$786,321
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
Payroll Liabilities$2,466
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section A, line 8A

The two board members communicate on a regular basis regarding decisions effecting the organization via telephone, e-mail and in person. All written correspondence is kept electronically. Other forms of communication and decisions are not formally documented due to small size and nature of the board.

Form 990, Part VI, Section A, line 8B

Due to small size and nature of the board there are no sub committees with authority to act on behalf of the board.

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

A copy of the form 990 was provided to the board of directors for their review and comments before the final document was signed and filed.

Form 990, Part VI, Section C, line 19

The governing documents of the organization are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
C2 (caption Coalition) Inc
EIN
45-0467279
Phone
9177333515
Address
PO BOX 43323, CINCINNATI, OH 45243

Signing Officer

Name
David Chu
Title
Director
Phone
9177333515
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Chu
Formed
2002
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
1
Employees
2
Volunteers
1

Preparer

Firm
Owen J Flanagan & Co
Address
60 East 42nd Street, New York, NY 10165
Preparer
Kevin Sunkel
Phone
2126822783
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

CAPTION OPERATORS: Program service expenses 315,424. Management and general expenses 0. Fundraising expenses 0. Total expenses 315,424.

Raw XML Appendix335 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/ActivityOrMissionDesc0C2 (CAPTION COALITION) INC IS THE PIONEER OF LIVE PERFORMANCE CAPTIONING FOR HARD OF HEARING AND DEAF PATRONS AT LIVE THEATRICAL AND CULTURAL EVENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TWO BOARD MEMBERS COMMUNICATE ON A REGULAR BASIS REGARDING DECISIONS EFFECTING THE ORGANIZATION VIA TELEPHONE, E-MAIL AND IN PERSON. ALL WRITTEN CORRESPONDENCE IS KEPT ELECTRONICALLY. OTHER FORMS OF COMMUNICATION AND DECISIONS ARE NOT FORMALLY DOCUMENTED DUE TO SMALL SIZE AND NATURE OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DUE TO SMALL SIZE AND NATURE OF THE BOARD THERE ARE NO SUB COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS FOR THEIR REVIEW AND COMMENTS BEFORE THE FINAL DOCUMENT WAS SIGNED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CAPTION OPERATORS: Program service expenses 315,424. Management and general expenses 0. Fundraising expenses 0. Total expenses 315,424.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 8a
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 11g
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0179765
IRS990/TotalLiabilitiesEOYAmt0164529
IRS990/TotalLiabilitiesGrp/BOYAmt0179765
IRS990/TotalLiabilitiesGrp/EOYAmt0164529
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-50390
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-4636
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0733176
IRS990/TotalProgramServiceRevenueAmt0829500
IRS990/TotalReportableCompFromOrgAmt097500
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0829500
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0829500
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0129375
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0159893
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0239172
IRS990/TravelGrp/TotalAmt0239172
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-50390
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-4636
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 43323
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045243
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.C2NET.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CHU
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09177333515
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0C2 (CAPTION COALITION) INC
ReturnHeader/Filer/BusinessNameControlTxt0C2CA
ReturnHeader/Filer/EIN0450467279
ReturnHeader/Filer/PhoneNum09177333515
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 43323
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045243
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId012A507555B16C8360A93764D69778A95446EFF62
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E136641E2205A348FCE59625EE93E743A53ABCDB
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0160.79.169.50
ReturnHeader/FilingSecurityInformation/IPDt02018-11-08
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm012:42:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0132060851
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Owen J Flanagan & Co
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt060 East 42nd Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0New York
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010165
ReturnHeader/PreparerPersonGrp/PhoneNum02126822783
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kevin Sunkel
ReturnHeader/ReturnTs02018-11-12T14:16:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.12$1.22$2.90$9.47$8.75$0.72
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.26$1.39$1.87$9.35$8.25$1.10
2022Detailed filing. Detailed filing data is available for this year.$1.87$1.42$0.45$8.08$7.13$0.95
2021Detailed filing. Detailed filing data is available for this year.$0.81$1.31$0.50$2.74$2.84$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$1.03$0.40$2.24$3.34$1.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.92$1.23$0.70$8.49$8.08$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$1.72$0.29$8.27$7.94$0.33
2017Detailed filing. Detailed filing data is available for this year.$1.60$1.65$0.05$8.30$7.86$0.43
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$1.80$0.50$6.03$6.42$0.39
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.20$2.31$0.11$6.48$6.06$0.43
2014Detailed filing. Detailed filing data is available for this year.$1.37$1.91$0.54$5.78$6.46$0.68
2013Summary only. Only limited summary data is available for this year.$2.13$1.99$0.14$5.30$5.30$0.01
2012Summary only. Only limited summary data is available for this year.$1.17$1.02$0.15$4.52$4.48$0.04
2011Summary only. Only limited summary data is available for this year.$0.85$0.75$0.10$4.02$4.00$0.01
2010Summary only. Only limited summary data is available for this year.$1.06$0.97$0.09$3.83$3.65$0.18