Civic Intelligence

Big Brains Education Enrichment

990 • Fiscal year 2014 • EIN 45-1171000

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2017

16220 NE 2nd StBellevue, WA 98008

(425) 653-1222

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

54th percentile

4.8%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

86th percentile

$30,000

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

94th percentile

177%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

82nd percentile

37%

Faster revenue growth than 82% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$85,275

Up $54,439 (+177%) from 2013

Net Assets

Up

$85,275

Up $54,439 (+177%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$173,394

Up $47,270 (+37%) from 2013

Expenses

Up

$165,048

Up $69,760 (+73%) from 2013

Net Income

Down

$8,346

Down $22,490 (-73%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $30,836Liabilities 2013: $0Net Assets 2013: $30,8362013Assets 2014: $85,275Liabilities 2014: $0Net Assets 2014: $85,2752014Assets 2015: $97,266Liabilities 2015: $0Net Assets 2015: $97,2662015Assets 2016: $111,400Liabilities 2016: $0Net Assets 2016: $111,4002016Assets 2017: $115,290Liabilities 2017: $0Net Assets 2017: $115,2902017Assets 2018: $320,367Liabilities 2018: $0Net Assets 2018: $320,3672018Assets 2019: $136,126Liabilities 2019: $0Net Assets 2019: $136,1262019Assets 2020: $18,354Liabilities 2020: $0Net Assets 2020: $18,3542020Assets 2021: $4,000Liabilities 2021: $1,846Net Assets 2021: $2,1542021Assets 2022: $547,353Liabilities 2022: $547,353Net Assets 2022: $02022Assets 2023: $547,353Liabilities 2023: $547,353Net Assets 2023: $02023Assets 2024: $500,000Liabilities 2024: $500,000Net Assets 2024: $02024

Highlighted filing

2014

Assets$85,275
Liabilities$0
Net Assets$85,275

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $126,124Expenses 2013: $95,288Net Income 2013: $30,8362013Revenue 2014: $173,394Expenses 2014: $165,048Net Income 2014: $8,3462014Revenue 2015: $239,004Expenses 2015: $237,879Net Income 2015: $1,1252015Revenue 2016: $351,891Expenses 2016: $337,757Net Income 2016: $14,1342016Revenue 2017: $328,148Expenses 2017: $319,115Net Income 2017: $9,0332017Revenue 2018: $1,131,698Expenses 2018: $429,585Net Income 2018: $702,1132018Revenue 2019: $342,143Expenses 2019: $358,711Net Income 2019: -$16,5682019Revenue 2020: $114,678Expenses 2020: $252,156Net Income 2020: -$137,4782020Revenue 2021: $70,041Expenses 2021: $235,667Net Income 2021: -$165,6262021Revenue 2022: $61,438Expenses 2022: $221,939Net Income 2022: -$160,5012022Revenue 2023: $70,101Expenses 2023: $205,770Net Income 2023: -$135,6692023Revenue 2024: $84,506Expenses 2024: $205,521Net Income 2024: -$121,0152024

Highlighted filing

2014

Revenue$173,394
Expenses$165,048
Net Income$8,346
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2017
Return Version
2014v6.0
Gross Receipts
$173,394
Mission and Program Overview

Mission

Creating and teaching engaging, challenging and rigorous academic enrichment programs with particular emphasis on STEM (Science, Technology, Engineering and Mathematics) for kids of all ages and making these programs available to all interested parties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$72,307▲ $72,307
Accounts Receivable$6,296$7,646▲ $1,350
Prepaid Expenses and Deferred Charges$5,610$5,610→ $0
Cash and Non-Interest-Bearing Accounts$305$1,330▲ $1,025
Other Notes and Loans Receivable, Net$1,131$1,131→ $0
Inventories for Sale or Use$675--
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Savings and Temporary Cash Investments$-3,858$-2,749▲ $1,109
Total Assets$10,159$85,275▲ $75,116
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$10,159$85,275▲ $75,116
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$10,159$85,275▲ $75,116
Total Liabilities and Net Assets / Fund Balance$10,159$85,275▲ $75,116

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,307$0$67,307
Other Land Buildings$5,000$5,000$10,000
Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David ZookDirectorFT$30,000$30,000
Sarah ClaytonTutor/ Camp counselorPT$15,062$15,062
Alexandra PflegerTutor/Camp CounselorPT$12,960$12,960
Akiyo ZookBookkeeperPT$6,000$6,000

Board Members and Trustees

NameTitle
Charles ZookBoard Member
Keith DreveckyBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$173,394
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$8,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,183
Salaries, Compensation, and Employee Benefits$77,865
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$31,174$32,813$0$63,987
Occupancy$27,209$11,191-$38,400
Office Expenses$13,236$2,977-$16,213
Payroll Taxes$5,818$7,548-$13,366
Travel$6,629$3,708-$10,337
Fees for Services Other$8,773--$8,773
Information Technology$5,192--$5,192
Other Expenses$2,637$0$0$2,637
Insurance$1,551--$1,551
Advertising$1,157$100-$1,257
All Other Expenses-$1,215-$1,215
Fees for Services Accounting$1,080--$1,080
Fees for Services Legal$528--$528
Other Salaries and Wages$512$0$0$512
Total Functional Expenses$105,496$59,552$0$165,048
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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

Form 990, Part VI, Section A, Line 2

David Zook is the founder of BBE. Charles Zook is his Father and Akiyo Zook is his wife.

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

Each member of the Board was emailed a copy of this review before it was filed.

Form 990, Part VI, Section B, Line 12C

Annual statements of non-conflict were reviewed (and updated) with participants twice yearly.

Form 990, Part VI, Section B, Line 15

Comparative data was gathered for the Director position at the founding of the organization. Our Director has not gotten a raise since then, so we have not repeated the process. Staff are always competitively hired. Frankly, our wages are well below market average, presenting a significant hurdle to our hiring.

Form 990, Part VI, Section C, Line 19

Upon request - we are prepared to copy any requested documents in physical or scanned format. We have never had any requests.

Filing and Contact Details

Filer

Filer Name
Big Brains Education Enrichment
EIN
45-1171000
Phone
4256531222
Address
16220 NE 2nd St, Bellevue, WA 98008
Doing Business As
Big Brains Preparatory

Signing Officer

Name
David Zook
Title
Director
Phone
4256531222
Signed
2017-05-08

Organization Details

Principal Officer
David Zook
Formed
2002
Legal Domicile
Wa
Voting Board Members
4
Independent Board Members
4
Employees
6
Volunteers
8
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

We switched to a new type of robotics building system during the year and had to repurchase full sets of equipment. Further we are preparing for a move into a larger facility and purchased a significant number of tables, chairs and other equipment.

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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/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt00
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05610
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05610
IRS990/PrincipalOfficerNm0David Zook
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611699
IRS990/ProgramServiceRevenueGrp/Desc0Tutoring
IRS990/ProgramServiceRevenueGrp/Desc1Summer and Winter Break Camps
IRS990/ProgramServiceRevenueGrp/Desc2Robotics Team
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0121145
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt134478
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt217771
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0121145
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134478
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt217771
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgSrvcAccomActy2Grp/Desc0Provided 15 weeks of STEM focused Summer camps Directed and supported 3 robotics teams in FLL, VEX adn VEX IQ robotics leagues
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt031575
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt052381
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt026783
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0126124
IRS990/PYRevenuesLessExpensesAmt030836
IRS990/PYSalariesCompEmpBnftPaidAmt068505
IRS990/PYTotalExpensesAmt095288
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0126124
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt08346
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0121145
IRS990/RoyaltiesGrp/FundraisingAmt00
IRS990/RoyaltiesGrp/ManagementAndGeneralAmt00
IRS990/RoyaltiesGrp/ProgramServicesAmt00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0-3858
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0-2749
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt067307
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt067307
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt05000
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072307
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Published in the local Newspaper's Notices section per our original application.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Zook is the founder of BBE. Charles Zook is his Father and Akiyo Zook is his wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member of the Board was emailed a copy of this review before it was filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Annual statements of non-conflict were reviewed (and updated) with participants twice yearly.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Comparative data was gathered for the Director position at the founding of the organization. Our Director has not gotten a raise since then, so we have not repeated the process. Staff are always competitively hired. Frankly, our wages are well below market average, presenting a significant hurdle to our hiring.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request - we are prepared to copy any requested documents in physical or scanned format. We have never had any requests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5We switched to a new type of robotics building system during the year and had to repurchase full sets of equipment. Further we are preparing for a move into a larger facility and purchased a significant number of tables, chairs and other equipment.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00

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.$0.50$0.50$0.00$0.08$0.21$0.12
2023Summary only. Only limited summary data is available for this year.$0.55$0.55$0.00$0.07$0.21$0.14
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.55$0.00$0.06$0.22$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.07$0.24$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.02$0.00$0.02$0.11$0.25$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$0.34$0.36$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.00$0.32$1.13$0.43$0.70
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.12$0.00$0.12$0.33$0.32$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$0.35$0.34$0.01
2015Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.24$0.24$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.17$0.17$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.13$0.10$0.03
Peer Organizations

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