Civic Intelligence

American Prepaid Phonecall Assn Inc

990 • Fiscal year 2013 • EIN 45-4611000

Jan 01, 2013 to Dec 31, 2013 • Filed on May 09, 2014

1629 K Street NW20006

(202) 370-7600

Siviq Scores

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

Liabilities / Assets

79th percentile

0.17x

Higher debt load relative to assets than 79% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

77th percentile

0.10x

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

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Net Margin

28th percentile

-5.7%

Higher net margin than 28% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Top Officer Pay

95th percentile

$84,000

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 55.3% of source-year revenue.

2013 filings • 501(c)6 • <$500k nonprofits • Source year 2013

Asset Growth

32nd percentile

-5.6%

Faster asset growth than 32% of similar nonprofits.

2013 filings • 501(c)6 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$83,898

Down $4,948 (-5.6%) from 2012

Net Assets

Down

$69,353

Down $8,673 (-11%) from 2012

Liabilities

Up

$14,545

Up $3,725 (+34%) from 2012

Revenue

$152,000

No earlier filing loaded for comparison.

Expenses

Up

$160,673

Up $55,699 (+53%) from 2012

Net Income

-$8,673

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.

$100K$50K$0Assets 2012: $88,846Liabilities 2012: $10,820Net Assets 2012: $78,0262012Assets 2013: $83,898Liabilities 2013: $14,545Net Assets 2013: $69,3532013Assets 2014: $26,899Liabilities 2014: $0Net Assets 2014: $26,8992014Assets 2015: $22,321Liabilities 2015: $0Net Assets 2015: $22,3212015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2013

Assets$83,898
Liabilities$14,545
Net Assets$69,353

Operations Trend

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

$200K$100K$0-$100KExpenses 2012: $104,9742012Revenue 2013: $152,000Expenses 2013: $160,673Net Income 2013: -$8,6732013Revenue 2014: $0Expenses 2014: $42,454Net Income 2014: -$42,4542014Revenue 2015: $0Expenses 2015: $4,578Net Income 2015: -$4,5782015Revenue 2016: $0Expenses 2016: $22,321Net Income 2016: -$22,3212016

Highlighted filing

2013

Revenue$152,000
Expenses$160,673
Net Income-$8,673
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 9, 2014
Return Version
2013v3.1
Gross Receipts
$152,000
Mission and Program Overview

Mission

To promote high value prepaid telephone services to consumers; Protect the industry's interests, good name and public trust; Provide best practices, a unified industry voice and networking opportunities for members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$78,026$69,353▼ $8,673
Cash and Non-Interest-Bearing Accounts$62,546$68,598▲ $6,052
Accounts Receivable$26,000$15,000▼ $11,000
Prepaid Expenses and Deferred Charges$300$300→ $0
Total Assets$88,846$83,898▼ $4,948
Liabilities
Accounts Payable and Accrued Expenses$10,820$14,545▲ $3,725
Total Liabilities$10,820$14,545▲ $3,725
Net Assets / Fund Balance
Total Net Assets Fund Balance$78,026$69,353▼ $8,673
Total Liabilities and Net Assets / Fund Balance$88,846$83,898▼ $4,948
Compensation and Service Providers

Employees

NameTitleBaseTotal
Gene RetskeCEO$84,000$84,000

Board Members and Trustees

NameTitle
Joshua LoberfieldDirector
Peter PattulloDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$152,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-8,673
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$86,000
Other Expenses$74,573
Grants and Similar Amounts Paid$100
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$86,000--$86,000
Fees for Services Legal$45,112--$45,112
Travel$11,749--$11,749
Advertising$3,399--$3,399
Office Expenses$2,251--$2,251
Fees for Services Accounting$815--$815
Conferences and Meetings$475--$475
Other Expenses$310--$310
Grants to Domestic Orgs$100--$100
Total Functional Expenses$160,673$0$0$160,673
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Part VI, Line 6 - This organization is made up of members only.

Member election for additional members Part VI line 7A

Part VI, Line 7a- Members retain the authority to elect the governing body.

Committee meeting documentation Part VI line 8B

Part VI, Line 8b- There are no committees.

Form 990 governing body review Part VI line 11

Part VI, Line 11b- The Form 990 is e-mailed to each board member for review and approval prior to sending in return.

Governing documents etc available to public Part VI line 19

Part VI, Line 19- No documents available to the public.

Filing and Contact Details

Filer

EIN
45-4611000

Signing Officer

Name
Gene Retske
Title
CEO
Phone
2023707600
Signed
2014-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gene Retske
Formed
2012
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Preparer
Roger W Harrelson
Phone
8037818600
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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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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Roger W Harrelson CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10P O Box 360
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ReturnHeader/PreparerPersonGrp/PhoneNum08037818600
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Roger W Harrelson
ReturnHeader/ReturnTs02014-06-24T13:40:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)6 • <$500k nonprofits