Civic Intelligence

Zebrin Foundation Inc

990 • Fiscal year 2020 • EIN 45-1808601

Jul 01, 2019 to Jun 30, 2020 • Filed on May 12, 2021

777 Concord Avenue No 301Cambridge, MA 02138

(617) 945-9811

Siviq Scores

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

Liabilities / Assets

85th percentile

0.36x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

100th percentile

120.97x

Higher debt load relative to revenue than 100% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

1st percentile

-11997%

Higher net margin than 1% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

22nd percentile

-16%

Faster asset growth than 22% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$222,182

Down $43,726 (-16%) from 2019

Net Assets

Down

$143,065

Down $78,462 (-35%) from 2019

Liabilities

Up

$79,117

Up $34,736 (+78%) from 2019

Revenue

Down

$654

Down $248,723 (-100%) from 2019

Expenses

Down

$79,116

Down $206,692 (-72%) from 2019

Net Income

Down

-$78,462

Down $42,031 (-115%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $50,296Liabilities 2012: $1,744Net Assets 2012: $48,5522012Assets 2013: $155,375Liabilities 2013: $450Net Assets 2013: $154,9252013Assets 2014: $103,680Liabilities 2014: $0Net Assets 2014: $103,6802014Assets 2015: $38,407Liabilities 2015: $0Net Assets 2015: $38,4072015Assets 2016: $37,411Liabilities 2016: $0Net Assets 2016: $37,4112016Assets 2017: $28,551Liabilities 2017: $0Net Assets 2017: $28,5512017Assets 2018: $137,543Liabilities 2018: $0Net Assets 2018: $137,5432018Assets 2019: $265,908Liabilities 2019: $44,381Net Assets 2019: $221,5272019Assets 2020: $222,182Liabilities 2020: $79,117Net Assets 2020: $143,0652020Assets 2021: $198,477Liabilities 2021: $97,917Net Assets 2021: $100,5602021

Highlighted filing

2020

Assets$222,182
Liabilities$79,117
Net Assets$143,065

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $49,975Expenses 2012: $3,423Net Income 2012: $46,5522012Revenue 2013: $110,031Expenses 2013: $3,658Net Income 2013: $106,3732013Revenue 2014: $74Expenses 2014: $1,344Net Income 2014: -$1,2702014Revenue 2015: $10,049Expenses 2015: $75,322Net Income 2015: -$65,2732015Revenue 2016: $1,396Expenses 2016: $2,392Net Income 2016: -$9962016Revenue 2017: $14Expenses 2017: $8,874Net Income 2017: -$8,8602017Revenue 2018: $540,014Expenses 2018: $431,021Net Income 2018: $108,9932018Revenue 2019: $249,377Expenses 2019: $285,808Net Income 2019: -$36,4312019Revenue 2020: $654Expenses 2020: $79,116Net Income 2020: -$78,4622020Revenue 2021: $7Expenses 2021: $42,512Net Income 2021: -$42,5052021

Highlighted filing

2020

Revenue$654
Expenses$79,116
Net Income-$78,462
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 12, 2021
Return Version
2019v5.2
Gross Receipts
$654
Mission and Program Overview

Mission

To research, develop and teach effective new approaches to health care and education.

Zebrin foundation's mission is to champion vibrant health and wellness as the highest goal of healthcare. Our focus is to advance therapeutic practices that work with body and mind as a self-healing system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$137,158$109,480▼ $27,678
Cash and Non-Interest-Bearing Accounts$119,963$105,128▼ $14,835
Loans From Officers Directors-$12,500-
Intangible Assets$8,787$7,574▼ $1,213
Total Assets$265,908$222,182▼ $43,726
Liabilities
Accounts Payable and Accrued Expenses$44,381$66,617▲ $22,236
Total Liabilities$44,381$79,117▲ $34,736
Net Assets / Fund Balance
Net Assets With Donor Restrictions$104,826$90,026▼ $14,800
Net Assets Without Donor Restrictions$116,701$53,039▼ $63,662
Total Net Assets Fund Balance$221,527$143,065▼ $78,462
Total Liabilities and Net Assets / Fund Balance$265,908$222,182▼ $43,726

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$109,480$47,843$157,323
Compensation and Service Providers

Board Members and Trustees

NameTitle
Martha HerbertPresident/Director
Alice BredinDirector
Virginia ShapiroDirector
Fred LangeneggerTreasurer, Secretary, ED
Revenue and Support

Revenue Composition

Contributions and Grants
$645
Program Service Revenue
$0
Investment Income
$9
Other Revenue
$0
All Other Contributions
$645
Change in Net Assets
$-78,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$79,116
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
Depreciation Depletion$27,678$1,213-$28,891
Fees for Services Other$26,560--$26,560
Fees for Services Legal-$16,928-$16,928
Fees for Services Accounting-$4,200-$4,200
Insurance-$1,254-$1,254
Office Expenses-$636-$636
Occupancy-$540-$540
Other Expenses-$107-$107
Total Functional Expenses$54,238$24,878$0$79,116
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Lydian Chiropractic LLCBusiness TransactionLydian Chiropractic LLC ("LC") is an unrelated organization to Zebrin Foundation, but is a single-member LLCwhose single member is Lydia Knutson, formerly a Zebrin Board member. Fred Langenegger, an employee of LC, is a former Zebrin Board member, and is the current Secretary, Treasurer and Executive Director of Zebrin. Lydia and Fred are married to each other. While Lydia and Fred were on the Zebrin board, the dis-interested, independent Zebrin Board directors unanimously approved contracts with Lydian to provide chiropractic training and research programs. Zebrin conducted and satisfied the required tests in Zebrin's bylaws to conclude without prejudice that this was the most effective application of Zebrin's resources, acquired at fair market value.No$26,560

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$12,500-
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 35% controlled entity
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
No
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

Governance Explanations

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

The return was reviewed by a representative of the Organization and details were provided to the Board. At the time of filing, there were limits to the amount of time Board members could review all of the details.

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

The organization has a conflict of interest policy requiring disclosure of all potential conflicts of interst as soon as they arise or have the potential to arise. Whenever a potential confilct is identified, the matter is disclosed to the board and discussed in detail. If a conflict of interst does indeed exist, the entire board discusses the potential transaction after which the related party or parties leave the meeting so that the remaining board members may continue the discussion. A vote is then taken among only the independent board members as to wheter the foundation should go forward with the proposed transaction. A record of the decision process is preserved in the meeting mintues.

Form 990, Part VI, Section C, line 18

Email or telephone may be used for the purpose of obtaining information related to the Organiztaion's form 1023

Form 990, Part VI, Section C, line 19

Email or telephone may be used for requesting information related to the Organization's organizational documents and policies

Filing and Contact Details

Filer

Filer Name
Zebrin Foundation Inc
EIN
45-1808601
Phone
6179459811
Address
777 Concord Avenue No 301, Cambridge, MA 02138

Signing Officer

Name
Fred Langenegger
Title
Executive Director & Treasurer
Phone
6179459811
Signed
2021-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Langenegger
Formed
2011
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
M Hughes CPA & Company LLC
Address
654 Metacom Ave, Warren, RI 02885
Preparer
Michelle Hughes
Phone
4012893888
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

The Training Program Development program service described in Form 990 Part III Line 4a, and the ASM Chiropractic Research program service described in Form 990 Part III Line 4b, were continuations of the same two program services that were reported on the prior Form 990. But most of the activities for these two program services were successfully completed during the prior reporting year. Because of this, these two program services had a narrower scope during the 2019 reporting year. Two other program services that were reported on the prior Form 990 -- the Residency Training Program and the Development of a Modular Training Program were successfully completed during the prior reporting year. The organization did not sponsor these two program services during the reporting year, but is looking for new opportunities to sponsor these program services in the future.

Form 990, Part IX, line 11G

Outside Services: Program service expenses 26,560. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,560.

Form 990, Part XII, Line 2C

The Organization has not changed its oversight or selection process

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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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Lydian Chiropractic LLC ("LC") is an unrelated organization to Zebrin Foundation, but is a single-member LLCwhose single member is Lydia Knutson, formerly a Zebrin Board member. Fred Langenegger, an employee of LC, is a former Zebrin Board member, and is the current Secretary, Treasurer and Executive Director of Zebrin. Lydia and Fred are married to each other. While Lydia and Fred were on the Zebrin board, the dis-interested, independent Zebrin Board directors unanimously approved contracts with Lydian to provide chiropractic training and research programs. Zebrin conducted and satisfied the required tests in Zebrin's bylaws to conclude without prejudice that this was the most effective application of Zebrin's resources, acquired at fair market value.
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Unrestricted funds to pay operating expense
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt012500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Fred Langenegger
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Executive Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt012500
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Training Program Development program service described in Form 990 Part III Line 4a, and the ASM Chiropractic Research program service described in Form 990 Part III Line 4b, were continuations of the same two program services that were reported on the prior Form 990. But most of the activities for these two program services were successfully completed during the prior reporting year. Because of this, these two program services had a narrower scope during the 2019 reporting year. Two other program services that were reported on the prior Form 990 -- the Residency Training Program and the Development of a Modular Training Program were successfully completed during the prior reporting year. The organization did not sponsor these two program services during the reporting year, but is looking for new opportunities to sponsor these program services in the future.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The return was reviewed by a representative of the Organization and details were provided to the Board. At the time of filing, there were limits to the amount of time Board members could review all of the details.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization has a conflict of interest policy requiring disclosure of all potential conflicts of interst as soon as they arise or have the potential to arise. Whenever a potential confilct is identified, the matter is disclosed to the board and discussed in detail. If a conflict of interst does indeed exist, the entire board discusses the potential transaction after which the related party or parties leave the meeting so that the remaining board members may continue the discussion. A vote is then taken among only the independent board members as to wheter the foundation should go forward with the proposed transaction. A record of the decision process is preserved in the meeting mintues.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Email or telephone may be used for the purpose of obtaining information related to the Organiztaion's form 1023
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Email or telephone may be used for requesting information related to the Organization's organizational documents and policies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Outside Services: Program service expenses 26,560. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,560.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Organization has not changed its oversight or selection process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, line 3
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 C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0265908
IRS990/TotalAssetsEOYAmt0222182
IRS990/TotalAssetsGrp/BOYAmt0265908
IRS990/TotalAssetsGrp/EOYAmt0222182
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0645
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt024878
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt054238
IRS990/TotalFunctionalExpensesGrp/TotalAmt079116
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044381
IRS990/TotalLiabilitiesEOYAmt079117
IRS990/TotalLiabilitiesGrp/BOYAmt044381
IRS990/TotalLiabilitiesGrp/EOYAmt079117
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0221527
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0143065
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt054238
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0654
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0265908
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0222182
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0777 Concord Avenue No 301
IRS990/USAddress/CityNm0Cambridge
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002138
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.zebrin.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Fred Langenegger
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director & Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum06179459811
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Zebrin Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0ZEBR
ReturnHeader/Filer/EIN0451808601
ReturnHeader/Filer/PhoneNum06179459811
ReturnHeader/Filer/USAddress/AddressLine1Txt0777 Concord Avenue No 301
ReturnHeader/Filer/USAddress/CityNm0Cambridge
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002138
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0852803852
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0M Hughes CPA & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0654 Metacom Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Warren
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002885
ReturnHeader/PreparerPersonGrp/PhoneNum04012893888
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michelle Hughes
ReturnHeader/ReturnTs02021-05-12T14:09:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-07-01
ReturnHeader/TaxPeriodEndDt02020-06-30
ReturnHeader/TaxYr02019

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