Civic Intelligence

Degrees of Change

990 • Fiscal year 2014 • EIN 45-3035382

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 22, 2014

PO Box 157398401

(253) 642-6712

Siviq Scores

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

Liabilities / Assets

87th percentile

0.38x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.26x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

21st percentile

-12%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

96th percentile

$71,657

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 25.1% of source-year revenue.

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

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

98th percentile

325%

Faster revenue growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Down

$194,751

Down $28,762 (-13%) from 2013

Net Assets

Down

$121,127

Down $34,844 (-22%) from 2013

Liabilities

Up

$73,624

Up $6,082 (+9.0%) from 2013

Revenue

$285,659

No earlier filing loaded for comparison.

Expenses

Up

$320,503

Up $18,643 (+6.2%) from 2013

Net Income

-$34,844

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $86,786Liabilities 2012: $86,7772012Assets 2013: $223,513Liabilities 2013: $67,542Net Assets 2013: $155,9712013Assets 2014: $194,751Liabilities 2014: $73,624Net Assets 2014: $121,1272014Assets 2015: $99,555Liabilities 2015: $11,158Net Assets 2015: $88,3972015Assets 2016: $227,681Liabilities 2016: $53,388Net Assets 2016: $174,2932016Assets 2017: $331,126Liabilities 2017: $58,130Net Assets 2017: $272,9962017Assets 2018: $496,173Liabilities 2018: $115,309Net Assets 2018: $380,8642018Assets 2019: $498,464Liabilities 2019: $66,779Net Assets 2019: $431,6852019Assets 2020: $3,251,259Liabilities 2020: $364,716Net Assets 2020: $2,886,5432020Assets 2021: $3,784,586Liabilities 2021: $432,160Net Assets 2021: $3,352,4262021Assets 2022: $2,092,589Liabilities 2022: $99,522Net Assets 2022: $1,993,0672022Assets 2023: $1,419,493Liabilities 2023: $286,994Net Assets 2023: $1,132,4992023Assets 2024: $1,283,947Liabilities 2024: $254,909Net Assets 2024: $1,029,0382024Assets 2025: $515,711Liabilities 2025: $145,879Net Assets 2025: $369,8322025

Highlighted filing

2014

Assets$194,751
Liabilities$73,624
Net Assets$121,127

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $15,796Expenses 2012: $15,787Net Income 2012: $92012Expenses 2013: $301,8602013Revenue 2014: $285,659Expenses 2014: $320,503Net Income 2014: -$34,8442014Revenue 2015: $301,963Expenses 2015: $334,693Net Income 2015: -$32,7302015Revenue 2016: $607,096Expenses 2016: $521,200Net Income 2016: $85,8962016Revenue 2017: $1,100,764Expenses 2017: $1,002,061Net Income 2017: $98,7032017Revenue 2018: $1,456,327Expenses 2018: $1,348,459Net Income 2018: $107,8682018Revenue 2019: $2,307,816Expenses 2019: $2,256,995Net Income 2019: $50,8212019Revenue 2020: $4,647,054Expenses 2020: $2,192,196Net Income 2020: $2,454,8582020Revenue 2021: $3,102,788Expenses 2021: $2,636,905Net Income 2021: $465,8832021Revenue 2022: $1,696,414Expenses 2022: $3,055,773Net Income 2022: -$1,359,3592022Revenue 2023: $2,336,948Expenses 2023: $3,186,957Net Income 2023: -$850,0092023Revenue 2024: $2,241,925Expenses 2024: $2,345,386Net Income 2024: -$103,4612024Revenue 2025: $1,150,130Expenses 2025: $1,809,336Net Income 2025: -$659,2062025

Highlighted filing

2014

Revenue$285,659
Expenses$320,503
Net Income-$34,844
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 22, 2014
Return Version
2013v3.0
Gross Receipts
$285,659
Mission and Program Overview

Mission

To prepare diverse, homegrown leaders to succeed in college and career in order to build more vibrant and equitable communities.

To increase college success for under-served students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$146,150$71,655▼ $74,495
Cash and Non-Interest-Bearing Accounts$22,697$64,725▲ $42,028
Intangible Assets$54,083$50,150▼ $3,933
Land, Buildings, and Equipment, Net$583$5,679▲ $5,096
Prepaid Expenses and Deferred Charges-$2,542-
Total Assets$223,513$194,751▼ $28,762
Liabilities
Unsecured Notes Loans Payable$60,000$50,000▼ $10,000
Deferred Revenue-$20,950-
Accounts Payable and Accrued Expenses$7,542$2,674▼ $4,868
Total Liabilities$67,542$73,624▲ $6,082
Net Assets / Fund Balance
Unrestricted Net Assets$45,990$101,652▲ $55,662
Temporarily Rstr Net Assets$109,981$19,475▼ $90,506
Total Net Assets Fund Balance$155,971$121,127▼ $34,844
Total Liabilities and Net Assets / Fund Balance$223,513$194,751▼ $28,762

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,679$1,553$7,232
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy HerronPresident, DirectorFT$68,057$3,600$71,657

Board Members and Trustees

NameTitle
Lawrence HughesChair, Director
Herma WilliamsDirector
Michelle BessDirector
Philip LiDirector
Kevin FilloSecretary, Director
Bradd BusickTreasurer, Director
Revenue and Support

Revenue Composition

Contributions and Grants
$116,455
Program Service Revenue
$169,200
Investment Income
$4
Other Revenue
$0
All Other Contributions
$116,455
Change in Net Assets
$-34,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$187,396
Salaries, Compensation, and Employee Benefits$133,107
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$121,887--$121,887
Current Officers, Directors, Trustees, and Key Employees$68,267$10,719-$78,986
Other Salaries and Wages$22,254$3,494-$25,748
Other Employee Benefits$16,918$2,657-$19,575
Office Expenses$5,979$7,719-$13,698
Occupancy$11,889$1,338-$13,227
Travel$11,116$413-$11,529
Payroll Taxes$7,604$1,194-$8,798
Fees for Services Accounting-$8,342-$8,342
Information Technology$4,325$2,853-$7,178
Depreciation Depletion$5,069--$5,069
Other Expenses$727$2,957-$727
Total Functional Expenses$278,817$41,686$0$320,503
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 11

The board of directors reviews and approves the 990 before it is filed with the irs.

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

Directors and officers annually sign conflict of interest statements and are asked to disclose any conflicts at each annual board meeting. The potential for conflicts are discussed in any transaction involving a director or officer in accordance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

The board of directors discussed the compensation adjustment in an executive session. Documentation of compensation of executives at comparable organizations was reviewed and documented.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
45-3035382
Phone
2536426712

Signing Officer

Name
Tim Herron
Title
President and Director
Phone
2536426712
Signed
2014-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Herron
Formed
2012
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
6
Employees
6
Volunteers
5

Preparer

Preparer
Craig Mayers
Phone
2535667070
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services: program service expenses 121,887. Management and general expenses 0. Fundraising expenses 0. Total expenses 121,887.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML Appendix377 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/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT, DIRECTOR
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01553
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07232
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05679
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DIRECTORS AND OFFICERS ANNUALLY SIGN CONFLICT OF INTEREST STATEMENTS AND ARE ASKED TO DISCLOSE ANY CONFLICTS AT EACH ANNUAL BOARD MEETING. THE POTENTIAL FOR CONFLICTS ARE DISCUSSED IN ANY TRANSACTION INVOLVING A DIRECTOR OR OFFICER IN ACCORDANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DISCUSSED THE COMPENSATION ADJUSTMENT IN AN EXECUTIVE SESSION. DOCUMENTATION OF COMPENSATION OF EXECUTIVES AT COMPARABLE ORGANIZATIONS WAS REVIEWED AND DOCUMENTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 121,887. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 121,887.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0109981
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt019475
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0223513
IRS990/TotalAssetsEOYAmt0194751
IRS990/TotalAssetsGrp/BOYAmt0223513
IRS990/TotalAssetsGrp/EOYAmt0194751
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0116455
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041686
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0278817
IRS990/TotalFunctionalExpensesGrp/TotalAmt0320503
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067542
IRS990/TotalLiabilitiesEOYAmt073624
IRS990/TotalLiabilitiesGrp/BOYAmt067542
IRS990/TotalLiabilitiesGrp/EOYAmt073624
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0155971
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121127
IRS990/TotalOtherCompensationAmt03600
IRS990/TotalProgramServiceExpensesAmt0278817
IRS990/TotalProgramServiceRevenueAmt0169200
IRS990/TotalReportableCompFromOrgAmt068057
IRS990/TotalRevenueGrp/ExclusionAmt04
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0169200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0285659
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0223513
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0194751
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0413
IRS990/TravelGrp/ProgramServicesAmt011116
IRS990/TravelGrp/TotalAmt011529
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt045990
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0101652
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt060000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt050000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101109 A ST STE 101
IRS990/USAddress/City0TACOMA
IRS990/USAddress/State0WA
IRS990/USAddress/ZIPCode098401
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.DEGREESOFCHANGE.ORG WWW.ACTSIX.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM HERRON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT AND DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02536426712
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-22
ReturnHeader/Filer/BusinessName/BusinessNameLine10DEGREES OF CHANGE
ReturnHeader/Filer/BusinessNameControlTxt0DEGR
ReturnHeader/Filer/EIN0453035382
ReturnHeader/Filer/PhoneNum02536426712
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1573
ReturnHeader/Filer/USAddress/City0TACOMA
ReturnHeader/Filer/USAddress/State0WA
ReturnHeader/Filer/USAddress/ZIPCode098401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911623649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10JOHNSON STONE & PAGANO PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101501 REGENTS BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0FIRCREST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode098466
ReturnHeader/PreparerPersonGrp/PhoneNum02535667070
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CRAIG MAYERS
ReturnHeader/ReturnTs02014-10-02T18:24:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.52$0.15$0.37$1.15$1.81$0.66
2024Summary only. Only limited summary data is available for this year.$1.28$0.25$1.03$2.24$2.35$0.10
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.29$1.13$2.34$3.19$0.85
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.09$0.10$1.99$1.70$3.06$1.36
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.78$0.43$3.35$3.10$2.64$0.47
2020Summary only. Only limited summary data is available for this year.$3.25$0.36$2.89$4.65$2.19$2.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.50$0.07$0.43$2.31$2.26$0.05
2018Summary only. Only limited summary data is available for this year.$0.50$0.12$0.38$1.46$1.35$0.11
2017Summary only. Only limited summary data is available for this year.$0.33$0.06$0.27$1.10$1.00$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.05$0.17$0.61$0.52$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.10$0.01$0.09$0.30$0.33$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.19$0.07$0.12$0.29$0.32$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.07$0.16$0.30
2012Summary only. Only limited summary data is available for this year.$0.09$0.09$0.02$0.02$0.00