Civic Intelligence

Nest After 3

990 • Fiscal year 2019 • EIN 45-3646210

Jul 01, 2018 to Jun 30, 2019 • Filed on Jul 15, 2020

335 East 14th Street PO Box 85New York, NY 10003

(888) 462-6964

Siviq Scores

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

Liabilities / Assets

54th percentile

0.03x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • NTEE B • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

45th percentile

0.01x

Higher debt load relative to revenue than 45% of similar nonprofits.

2019 filings • NTEE B • $500k-$1M nonprofits • Source year 2019

Net Margin

45th percentile

1.7%

Higher net margin than 45% of similar nonprofits.

2019 filings • NTEE B • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$69,670

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2019 filings • NTEE B • $500k-$1M nonprofits • Source year 2019

Asset Growth

57th percentile

6.3%

Faster asset growth than 57% of similar nonprofits.

2019 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

38th percentile

-0.5%

Faster revenue growth than 38% of similar nonprofits.

2019 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$249,679

Up $14,891 (+6.3%) from 2018

Net Assets

Up

$243,141

Up $13,868 (+6.0%) from 2018

Liabilities

Up

$6,538

Up $1,023 (+19%) from 2018

Revenue

Down

$801,159

Down $3,705 (-0.5%) from 2018

Expenses

Down

$787,291

Down $1,295 (-0.2%) from 2018

Net Income

Down

$13,868

Down $2,410 (-15%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $34,274Liabilities 2012: $2,444Net Assets 2012: $31,8302012Assets 2013: $63,943Liabilities 2013: $2,444Net Assets 2013: $61,4992013Assets 2014: $108,949Liabilities 2014: $2,859Net Assets 2014: $106,0902014Assets 2015: $158,494Liabilities 2015: $3,673Net Assets 2015: $154,8212015Assets 2016: $154,244Liabilities 2016: $38,655Net Assets 2016: $115,5892016Assets 2017: $253,692Liabilities 2017: $40,697Net Assets 2017: $212,9952017Assets 2018: $234,788Liabilities 2018: $5,515Net Assets 2018: $229,2732018Assets 2019: $249,679Liabilities 2019: $6,538Net Assets 2019: $243,1412019Assets 2020: $329,409Liabilities 2020: $32,470Net Assets 2020: $296,9392020Assets 2021: $179,515Liabilities 2021: $8,410Net Assets 2021: $171,1052021Assets 2022: $70,991Liabilities 2022: $17,998Net Assets 2022: $52,9932022Assets 2023: $37,020Liabilities 2023: $11,273Net Assets 2023: $25,7472023Assets 2024: $18,686Liabilities 2024: $12,784Net Assets 2024: $5,9022024

Highlighted filing

2019

Assets$249,679
Liabilities$6,538
Net Assets$243,141

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $390,038Expenses 2012: $358,208Net Income 2012: $31,8302012Expenses 2013: $729,0692013Revenue 2014: $786,115Expenses 2014: $741,524Net Income 2014: $44,5912014Revenue 2015: $765,884Expenses 2015: $717,153Net Income 2015: $48,7312015Revenue 2016: $690,257Expenses 2016: $729,489Net Income 2016: -$39,2322016Revenue 2017: $856,850Expenses 2017: $759,444Net Income 2017: $97,4062017Revenue 2018: $804,864Expenses 2018: $788,586Net Income 2018: $16,2782018Revenue 2019: $801,159Expenses 2019: $787,291Net Income 2019: $13,8682019Revenue 2020: $851,984Expenses 2020: $798,187Net Income 2020: $53,7972020Revenue 2021: $155,105Expenses 2021: $280,939Net Income 2021: -$125,8342021Revenue 2022: $346,550Expenses 2022: $464,662Net Income 2022: -$118,1122022Revenue 2023: $610,880Expenses 2023: $638,126Net Income 2023: -$27,2462023Revenue 2024: $708,634Expenses 2024: $728,479Net Income 2024: -$19,8452024

Highlighted filing

2019

Revenue$801,159
Expenses$787,291
Net Income$13,868
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jul 15, 2020
Return Version
2018v3.2
Gross Receipts
$801,159
Mission and Program Overview

Mission

To provide cultural enrichment to children between 3-6pm weekdays during the school year by offering sports, music, chess, arts and crafts activites to the participants. The objective is to serve the community children with a safe place to be after school hours.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$228,114$243,679▲ $15,565
Accounts Receivable$674--
Total Assets$234,788$249,679▲ $14,891
Other Assets Total$6,000$6,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,515$6,538▲ $1,023
Total Liabilities$5,515$6,538▲ $1,023
Net Assets / Fund Balance
Unrestricted Net Assets$229,273$243,141▲ $13,868
Total Net Assets Fund Balance$229,273$243,141▲ $13,868
Total Liabilities and Net Assets / Fund Balance$234,788$249,679▲ $14,891
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samantha WilliamsExecutive DirectorFT$62,720$6,950$69,670

Board Members and Trustees

NameTitle
Robert GerstmanChair
Jennifer YipDirector
John PhilpDirector
Amy McfarlaneSecretary
Yvette OrtizTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$801,159
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$13,868
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$548,480
Salaries, Compensation, and Employee Benefits$238,811
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$456,016--$456,016
Other Salaries and Wages$135,351$15,039-$150,390
Current Officers, Directors, Trustees, and Key Employees$52,632$5,848-$58,480
Office Expenses$5,529$15,611-$21,140
Payroll Taxes$15,630$1,736-$17,366
Insurance-$14,248-$14,248
Other Employee Benefits$11,318$1,257-$12,575
Fees for Services Accounting-$4,500-$4,500
Other Expenses$1,727$43,014-$1,727
Fees for Services Legal-$404-$404
Information Technology$256--$256
Advertising$90--$90
Total Functional Expenses$685,634$101,657$0$787,291
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
No
Annual disclosure for covered persons
No
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 11B

The board reviewed the 990 prior to filing.

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

The executive director's compensation is reviewed & approved by the board of directors each year. Factors that influence such decisions are market data pertaining to salaries and the financial results of the organization.

Form 990, Part VI, Section C, Line 19

Tax documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Nest After 3
EIN
45-3646210
Phone
8884626964
Address
335 EAST 14TH STREET PO BOX 85, NEW YORK, NY 10003
Doing Business As
After 3

Signing Officer

Name
Samantha Williams
Title
Exec Director
Phone
8884626964
Signed
2020-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Williams
Formed
2011
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
60
Volunteers
5

Preparer

Firm
Skody Scot & Co Cpas Pc
Address
520 EIGHTH AVE SUITE 2200, NEW YORK, NY 10018
Preparer
William Skody
Phone
2129671100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Course consultants: program service expenses 455,717. Management and general expenses 0. Fundraising expenses 0. Total expenses 455,717. Other consultants: program service expenses 299. Management and general expenses 0. Fundraising expenses 0. Total expenses 299.

Raw XML Appendix396 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWED THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED & APPROVED BY THE BOARD OF DIRECTORS EACH YEAR. FACTORS THAT INFLUENCE SUCH DECISIONS ARE MARKET DATA PERTAINING TO SALARIES AND THE FINANCIAL RESULTS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COURSE CONSULTANTS: PROGRAM SERVICE EXPENSES 455,717. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 455,717. OTHER CONSULTANTS: PROGRAM SERVICE EXPENSES 299. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 299.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
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IRS990/TotalProgramServiceRevenueAmt0801159
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0801159
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0801159
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ReturnHeader/BusinessOfficerGrp/PersonNm0SAMANTHA WILLIAMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08884626964
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-15
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt038.122.225.90
ReturnHeader/FilingSecurityInformation/IPDt02020-07-15
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ReturnHeader/FilingSecurityInformation/IPTm023:42:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0133597814
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SKODY SCOT & CO CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0520 EIGHTH AVE SUITE 2200
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010018
ReturnHeader/PreparerPersonGrp/PhoneNum02129671100
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WILLIAM SKODY
ReturnHeader/ReturnTs02020-07-15T22:42:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

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