Civic Intelligence

Evans Center Inc

990 • Fiscal year 2019 • EIN 45-3843087

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

1151 Masterson StreetMelbourne, FL 32935

(321) 802-5142

Siviq Scores

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

Liabilities / Assets

77th percentile

0.40x

Higher debt load relative to assets than 77% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

1.84x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

21st percentile

-9.1%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

14th percentile

-7.9%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

3rd percentile

-61%

Faster revenue growth than 3% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,748,304

Down $149,003 (-7.9%) from 2018

Net Assets

Down

$1,044,211

Down $34,815 (-3.2%) from 2018

Liabilities

Down

$704,093

Down $114,188 (-14%) from 2018

Revenue

Down

$382,450

Down $596,240 (-61%) from 2018

Expenses

Up

$417,265

Up $379,684 (+1010%) from 2018

Net Income

Down

-$34,815

Down $975,924 (-104%) from 2018

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2017: $200,767Liabilities 2017: $62,850Net Assets 2017: $137,9172017Assets 2018: $1,897,307Liabilities 2018: $818,281Net Assets 2018: $1,079,0262018Assets 2019: $1,748,304Liabilities 2019: $704,093Net Assets 2019: $1,044,2112019Assets 2020: $1,716,654Liabilities 2020: $709,552Net Assets 2020: $1,007,1022020Assets 2021: $1,674,982Liabilities 2021: $715,084Net Assets 2021: $959,8982021Assets 2022: $1,396,258Liabilities 2022: $693,113Net Assets 2022: $703,1452022Assets 2023: $1,300,337Liabilities 2023: $753,315Net Assets 2023: $547,0222023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2019

Assets$1,748,304
Liabilities$704,093
Net Assets$1,044,211

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2017: $111,969Expenses 2017: $18,563Net Income 2017: $93,4062017Revenue 2018: $978,690Expenses 2018: $37,581Net Income 2018: $941,1092018Revenue 2019: $382,450Expenses 2019: $417,265Net Income 2019: -$34,8152019Revenue 2020: $488,697Expenses 2020: $525,806Net Income 2020: -$37,1092020Revenue 2021: $438,697Expenses 2021: $485,901Net Income 2021: -$47,2042021Revenue 2022: $273,990Expenses 2022: $529,521Net Income 2022: -$255,5312022Revenue 2023: $250,925Expenses 2023: $399,725Net Income 2023: -$148,8002023Revenue 2024: -$436,443Expenses 2024: $110,579Net Income 2024: -$547,0222024

Highlighted filing

2019

Revenue$382,450
Expenses$417,265
Net Income-$34,815
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$506,108
Mission and Program Overview

Mission

Revitalizing our neighborhood through job training, health services and a community market

Revitalizing our neighborhood through job training, health services and a community market.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,430$1,373,798▲ $1,363,368
Cash and Non-Interest-Bearing Accounts$433,090$345,602▼ $87,488
Inventories for Sale or Use-$21,535-
Prepaid Expenses and Deferred Charges$6,086$3,965▼ $2,121
Other Notes and Loans Receivable, Net-$1,251-
Accounts Receivable$527--
Pledges and Grants Receivable-$200-
Total Assets$1,897,307$1,748,304▼ $149,003
Other Assets Total$1,447,174$1,953▼ $1,445,221
Liabilities
Mortgage Notes Payable Secured by Investment Property$675,394$684,631▲ $9,237
Accounts Payable and Accrued Expenses$142,887$18,306▼ $124,581
Deferred Revenue-$1,156-
Total Liabilities$818,281$704,093▼ $114,188
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$311,052$1,034,068▲ $723,016
Net Assets With Donor Restrictions$767,974$10,143▼ $757,831
Total Net Assets Fund Balance$1,079,026$1,044,211▼ $34,815
Total Liabilities and Net Assets / Fund Balance$1,897,307$1,748,304▼ $149,003

Asset Categories

AssetBook ValueDepreciationBasis
Land$10,430-$10,430
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$338,330
Program Service Revenue
$12,996
Investment Income
$15
Other Revenue
$31,109
All Other Contributions
$338,330
Change in Net Assets
$-34,815

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$35,270Purchase Price
Other Non Cash Contri Table10$1,000Estimation
Total Noncash Contributions11$36,270-

Audited Revenue Reconciliation

Revenue per Audited Statements
$382,450
Revenue Not Reported on Form 990
$1,978
Total Revenue per Audited Statements
$384,428
Total Revenue per Form 990
$382,450
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$239,525
Other Expenses$177,740
Total Fundraising Expense$8,472
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,119$15,500$6,500$212,119
Depreciation Depletion$45,702--$45,702
Occupancy$39,025-$1,075$40,100
Office Expenses$27,059-$178$27,237
Interest$22,658--$22,658
Payroll Taxes$17,273$1,186-$18,459
Insurance$9,788$279-$10,067
Other Employee Benefits$6,956$1,991-$8,947
Travel$3,859--$3,859
Advertising$2,881-$550$3,431
Other Expenses$1,314-$19$1,314
Fees for Services Other$1,098--$1,098
Information Technology$500-$150$650
Fees for Services Accounting$500--$500
Total Functional Expenses$389,837$18,956$8,472$417,265

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$419,243
Expenses per Audited Statements$417,265
Total Expenses per Form 990$417,265
Expenses Not Reported on Form 990$1,978
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
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization's finance committee and treasurer review and approve the form 990 before it is filed.

Form 990, Page 6, Part VI, Line 12C

Management is diligent in reviewing annual disclosure forms and is committed to following out procedures set forth in the conflict of interest policy if any actual conclicts are determined.

Form 990, Page 6, Part VI, Line 19

Governing documents including the tax return are available on the organization's website.

Filing and Contact Details

Filer

Filer Name
Evans Center Inc
EIN
45-3843087
Phone
3218025142
Address
1151 MASTERSON STREET, MELBOURNE, FL 32935

Signing Officer

Name
Lynn Brockwell-carey
Title
Executive Director
Phone
3218025142
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Bartell
Formed
2011
Legal Domicile
Fl
Voting Board Members
16
Independent Board Members
16
Employees
25
Volunteers
50

Preparer

Firm
Whittaker Cooper Financial Group
Address
1692 WEST HIBISCUS BOULEVARD, MELBOURNE, FL 32901
Preparer
Richard D Sutter CPA
Phone
3217233352
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code. No provision has been made for income taxes for the year ended december 31, 2019. Fasb asc 740, accounting for income taxes, prescribes a recognition threshold and measurement attribute of the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Management evaluates the organization's tax positions on an annual basis, both past and current. If management determines that a past or current tax position is uncertain then a tax liability is calculated to represent the increase in taxes anticipated upon examination. As of december 31, 2019, management has determined that all past and current tax positions were likely to be realizable and sustainable upon examination and that the calculation of a tax liability was not necessary. Tax years ended december 31, 2016 through december 31, 2019 remain subject to possible examination by the internal revenue service

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. NO PROVISION HAS BEEN MADE FOR INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2019. FASB ASC 740, ACCOUNTING FOR INCOME TAXES, PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE OF THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT EVALUATES THE ORGANIZATION'S TAX POSITIONS ON AN ANNUAL BASIS, BOTH PAST AND CURRENT. IF MANAGEMENT DETERMINES THAT A PAST OR CURRENT TAX POSITION IS UNCERTAIN THEN A TAX LIABILITY IS CALCULATED TO REPRESENT THE INCREASE IN TAXES ANTICIPATED UPON EXAMINATION. AS OF DECEMBER 31, 2019, MANAGEMENT HAS DETERMINED THAT ALL PAST AND CURRENT TAX POSITIONS WERE LIKELY TO BE REALIZABLE AND SUSTAINABLE UPON EXAMINATION AND THAT THE CALCULATION OF A TAX LIABILITY WAS NOT NECESSARY. TAX YEARS ENDED DECEMBER 31, 2016 THROUGH DECEMBER 31, 2019 REMAIN SUBJECT TO POSSIBLE EXAMINATION BY THE INTERNAL REVENUE SERVICE
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S FINANCE COMMITTEE AND TREASURER REVIEW AND APPROVE THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT IS DILIGENT IN REVIEWING ANNUAL DISCLOSURE FORMS AND IS COMMITTED TO FOLLOWING OUT PROCEDURES SET FORTH IN THE CONFLICT OF INTEREST POLICY IF ANY ACTUAL CONCLICTS ARE DETERMINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS INCLUDING THE TAX RETURN ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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