Civic Intelligence

Degrees of Change

990 • Fiscal year 2015 • EIN 45-3035382

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 26, 2015

PO Box 1573Tacoma, WA 98401

(253) 642-6712

Siviq Scores

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

Liabilities / Assets

78th percentile

0.11x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

73rd percentile

0.04x

Higher debt load relative to revenue than 73% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$89,997

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 29.8% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

9th percentile

-49%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

57th percentile

5.7%

Faster revenue growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$99,555

Down $95,196 (-49%) from 2014

Net Assets

Down

$88,397

Down $32,730 (-27%) from 2014

Liabilities

Down

$11,158

Down $62,466 (-85%) from 2014

Revenue

Up

$301,963

Up $16,304 (+5.7%) from 2014

Expenses

Up

$334,693

Up $14,190 (+4.4%) from 2014

Net Income

Up

-$32,730

Up $2,114 (+6.1%) from 2014

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

2015

Assets$99,555
Liabilities$11,158
Net Assets$88,397

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

2015

Revenue$301,963
Expenses$334,693
Net Income-$32,730
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 26, 2015
Return Version
2014v5.0
Gross Receipts
$301,963
Mission and Program Overview

Mission

The purpose of the organization is to develop and provide leadership training, college access and success strategies, and career development services for underrepresented students.

To increase college success for under-served students.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$50,150$68,186▲ $18,036
Cash and Non-Interest-Bearing Accounts$64,725$14,953▼ $49,772
Accounts Receivable$71,655$10,140▼ $61,515
Land, Buildings, and Equipment, Net$5,679$4,539▼ $1,140
Prepaid Expenses and Deferred Charges$2,542$1,737▼ $805
Total Assets$194,751$99,555▼ $95,196
Liabilities
Unsecured Notes Loans Payable$50,000$0▼ $50,000
Deferred Revenue$20,950$9,000▼ $11,950
Accounts Payable and Accrued Expenses$2,674$2,158▼ $516
Total Liabilities$73,624$11,158▼ $62,466
Net Assets / Fund Balance
Unrestricted Net Assets$101,652$88,397▼ $13,255
Temporarily Rstr Net Assets$19,475$0▼ $19,475
Total Net Assets Fund Balance$121,127$88,397▼ $32,730
Total Liabilities and Net Assets / Fund Balance$194,751$99,555▼ $95,196

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,539$2,693$7,232
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Timothy HerronPresident, DirectorFT$88,197$1,800$89,997

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$75,319
Program Service Revenue
$226,642
Investment Income
$2
Other Revenue
$0
All Other Contributions
$75,319
Change in Net Assets
$-32,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$168,308
Salaries, Compensation, and Employee Benefits$166,385
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$78,664$7,336-$86,000
Fees for Services Other$49,770$1,750-$51,520
Other Salaries and Wages$44,438$4,144-$48,582
Other Employee Benefits$18,729$1,747-$20,476
Office Expenses$8,769$5,608-$14,377
Travel$11,493$2,243-$13,736
Occupancy$12,325$1,372-$13,697
Payroll Taxes$10,361$966-$11,327
Depreciation Depletion$8,617--$8,617
Information Technology$6,330$2,223-$8,553
Fees for Services Accounting-$8,420-$8,420
Other Expenses$1,501$2,724-$4,225
Total Functional Expenses$296,160$38,533$0$334,693
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

Filer Name
Degrees of Change
EIN
45-3035382
Phone
2536426712
Address
PO BOX 1573, TACOMA, WA 98401

Signing Officer

Name
Tim Herron
Title
President and Director
Phone
2536426712
Signed
2015-10-26
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
9
Volunteers
20

Preparer

Firm
Johnson Stone & Pagano Ps
Address
1501 REGENTS BLVD SUITE 100, FIRCREST, WA 98466
Preparer
Mike Mccrabb
Phone
2535667070
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services: program service expenses 49,770. Management and general expenses 1,750. Fundraising expenses 0. Total expenses 51,520.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML Appendix381 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
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
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IRS990ScheduleA/SubstantialContributorsTotAmt0320616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt075319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0116455
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0211610
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012296
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0415680
IRS990ScheduleA/TotalSupportAmt0415689
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt04539
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02693
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07232
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04539
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 49,770. MANAGEMENT AND GENERAL EXPENSES 1,750. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,520.
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/BOYAmt019475
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0194751
IRS990/TotalAssetsEOYAmt099555
IRS990/TotalAssetsGrp/BOYAmt0194751
IRS990/TotalAssetsGrp/EOYAmt099555
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt075319
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038533
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0296160
IRS990/TotalFunctionalExpensesGrp/TotalAmt0334693
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt073624
IRS990/TotalLiabilitiesEOYAmt011158
IRS990/TotalLiabilitiesGrp/BOYAmt073624
IRS990/TotalLiabilitiesGrp/EOYAmt011158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0121127
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088397
IRS990/TotalOtherCompensationAmt01800
IRS990/TotalProgramServiceExpensesAmt0296160
IRS990/TotalProgramServiceRevenueAmt0226642
IRS990/TotalReportableCompFromOrgAmt088197
IRS990/TotalRevenueGrp/ExclusionAmt02
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0226642
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0301963
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0194751
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt099555
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02243
IRS990/TravelGrp/ProgramServicesAmt011493
IRS990/TravelGrp/TotalAmt013736
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0101652
IRS990/UnrestrictedNetAssetsGrp/EOYAmt088397
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt050000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01109 A ST STE 101
IRS990/USAddress/CityNm0TACOMA
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd098401
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.DEGREESOFCHANGE.ORG WWW.ACTSIX.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM HERRON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT AND DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02536426712
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEGREES OF CHANGE
ReturnHeader/Filer/BusinessNameControlTxt0DEGR
ReturnHeader/Filer/EIN0453035382
ReturnHeader/Filer/PhoneNum02536426712
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1573
ReturnHeader/Filer/USAddress/CityNm0TACOMA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd098401
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911623649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON STONE & PAGANO PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01501 REGENTS BLVD SUITE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FIRCREST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd098466
ReturnHeader/PreparerPersonGrp/PhoneNum02535667070
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MIKE MCCRABB
ReturnHeader/ReturnTs02015-10-27T14:52:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits