Civic Intelligence

Gradgears

990 • Fiscal year 2020 • EIN 45-4898226

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

1188 Arch StreetBerkeley, CA 94708

(415) 310-9172

Siviq Scores

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

Liabilities / Assets

98th percentile

4.49x

Higher debt load relative to assets than 98% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.07x

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

3rd percentile

-95%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

74th percentile

11%

Faster revenue growth than 74% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$5,962

Down $112,639 (-95%) from 2019

Net Assets

Up

-$20,796

Up $306,021 (+94%) from 2019

Liabilities

Down

$26,758

Down $418,660 (-94%) from 2019

Revenue

Up

$391,115

Up $38,449 (+11%) from 2019

Expenses

Down

$78,600

Down $428,708 (-85%) from 2019

Net Income

Up

$312,515

Up $467,157 (+302%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2013: $47,505Liabilities 2013: $11,257Net Assets 2013: $36,2482013Assets 2014: $14,295Liabilities 2014: $17,000Net Assets 2014: -$2,7052014Assets 2015: $59,486Liabilities 2015: $54,479Net Assets 2015: $5,0072015Assets 2016: $260,659Liabilities 2016: $152,152Net Assets 2016: $108,5072016Assets 2017: $122,438Liabilities 2017: $289,875Net Assets 2017: -$167,4372017Assets 2018: $344,108Liabilities 2018: $516,282Net Assets 2018: -$172,1742018Assets 2019: $118,601Liabilities 2019: $445,418Net Assets 2019: -$326,8172019Assets 2020: $5,962Liabilities 2020: $26,758Net Assets 2020: -$20,7962020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021

Highlighted filing

2020

Assets$5,962
Liabilities$26,758
Net Assets-$20,796

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $200,014Expenses 2013: $163,766Net Income 2013: $36,2482013Revenue 2014: $127,990Expenses 2014: $167,655Net Income 2014: -$39,6652014Revenue 2015: $209,953Expenses 2015: $176,222Net Income 2015: $33,7312015Revenue 2016: $638,494Expenses 2016: $534,994Net Income 2016: $103,5002016Revenue 2017: $536,042Expenses 2017: $811,986Net Income 2017: -$275,9442017Revenue 2018: $871,280Expenses 2018: $876,017Net Income 2018: -$4,7372018Revenue 2019: $352,666Expenses 2019: $507,308Net Income 2019: -$154,6422019Revenue 2020: $391,115Expenses 2020: $78,600Net Income 2020: $312,5152020Revenue 2021: $0Expenses 2021: $3,393Net Income 2021: -$3,3932021

Highlighted filing

2020

Revenue$391,115
Expenses$78,600
Net Income$312,515
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$391,115
Mission and Program Overview

Mission

To increase completion rates & success among community college students

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$100,000$0▼ $100,000
Loans From Officers Directors$15,890$25,958▲ $10,068
Cash and Non-Interest-Bearing Accounts$18,601$5,962▼ $12,639
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$118,601$5,962▼ $112,639
Other Assets Total-$0-
Liabilities
Deferred Revenue$189,324--
Unsecured Notes Loans Payable$77,245--
Accounts Payable and Accrued Expenses$162,959$800▼ $162,159
Total Liabilities$445,418$26,758▼ $418,660
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-326,817$-20,796▲ $306,021
Total Net Assets Fund Balance$-326,817$-20,796▲ $306,021
Total Liabilities and Net Assets / Fund Balance$118,601$5,962▼ $112,639

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$712$712
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessie RyanBoard Member
Jonathan KevlesBoard Member
Kathleen Ruiz-healyPres. & E.d.
John M RogersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,000
Program Service Revenue
$52,500
Investment Income
$0
Other Revenue
$337,615
All Other Contributions
$1,000
Change in Net Assets
$312,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,410
Salaries, Compensation, and Employee Benefits$29,190
Total Fundraising Expense$6,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,500$2,500$5,000$25,000
Interest-$4,650-$4,650
Fees for Services Accounting-$4,320-$4,320
Information Technology$3,487--$3,487
Office Expenses$737$2,262$210$3,209
Payroll Taxes$1,937$277$553$2,767
Insurance-$2,453-$2,453
Travel$2,302--$2,302
Fees for Services Other$1,888--$1,888
Other Employee Benefits$995$143$285$1,423
Conferences and Meetings$1,195--$1,195
Other Expenses$943$3,149-$943
Occupancy$666$47$62$775
Total Functional Expenses$44,119$28,371$6,110$78,600
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$15,890$25,958▲ $10,068
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Line 11B: Form 990 Review Process

Return is emailed to each board member for discussion and approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

ANNUAL MEETINGS

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Salaries are compared to other agencies providing similiar services and subject to board approval.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

CONTACT OUR OFFICES

Filing and Contact Details

Filer

Filer Name
Gradgears
EIN
45-4898226
Phone
4153109172
Address
1188 ARCH STREET, BERKELEY, CA 94708

Signing Officer

Name
Kathleen Ruiz-healy
Title
Pres./Exec.Director
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Ruiz-healy
Formed
2013
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
3
Employees
4

Preparer

Firm
Grant & Smith Llp
Address
333 HEGENBERGER ROAD SUITE 325, OAKLAND, CA 94621
Preparer
Charlene R Smith CPA
Phone
5108320257
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARIES ARE COMPARED TO OTHER AGENCIES PROVIDING SIMILIAR SERVICES AND SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTACT OUR OFFICES
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANT & SMITH LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0333 HEGENBERGER ROAD SUITE 325
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