Civic Intelligence

Apf Global Exchange Nfp

EIN 45-5469304 • 501(c)3 • Petaluma, CA

Profile

The organization is organized to promote and encourage the exchange of international cross cultural experiences, learning opportunities, and enriching life experiences for people of all ages, to facilitate global cultural awareness and peace.

205 Keller Street No 204Petaluma, CA 94952

www.aupairfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

99th percentile

18.18x

Higher debt load relative to assets than 99% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

1.49x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

19th percentile

-29%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

11th percentile

-86%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

10th percentile

-76%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$13,554

Down $86,721 (-86%) from 2017

Liabilities

Down

$246,349

Down $38,307 (-13%) from 2017

Net Assets

Down

-$232,795

Down $48,414 (-26%) from 2017

Revenue

Down

$165,832

Down $515,835 (-76%) from 2017

Expenses

Down

$214,246

Down $682,074 (-76%) from 2017

Net Income

Up

-$48,414

Up $166,239 (+77%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$200K$0-$200K-$400KAssets 2013: $196,388Liabilities 2013: $125,193Net Assets 2013: $71,1952013Assets 2014: $266,442Liabilities 2014: $217,102Net Assets 2014: $49,3402014Assets 2015: $167,426Liabilities 2015: $154,057Net Assets 2015: $13,3692015Assets 2016: $197,472Liabilities 2016: $167,200Net Assets 2016: $30,2722016Assets 2017: $100,275Liabilities 2017: $284,656Net Assets 2017: -$184,3812017Assets 2018: $13,554Liabilities 2018: $246,349Net Assets 2018: -$232,7952018

Highlighted filing

2018

Assets$13,554
Liabilities$246,349
Net Assets-$232,795

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2013: $545,819Expenses 2013: $474,624Net Income 2013: $71,1952013Revenue 2014: $442,345Expenses 2014: $464,200Net Income 2014: -$21,8552014Revenue 2015: $647,798Expenses 2015: $683,769Net Income 2015: -$35,9712015Revenue 2016: $715,459Expenses 2016: $698,556Net Income 2016: $16,9032016Revenue 2017: $681,667Expenses 2017: $896,320Net Income 2017: -$214,6532017Revenue 2018: $165,832Expenses 2018: $214,246Net Income 2018: -$48,4142018

Highlighted filing

2018

Revenue$165,832
Expenses$214,246
Net Income-$48,414

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 6, 2019
Return Version
2018v3.1
Gross Receipts
$165,832
Mission and Program Overview

Mission

The organization is organized to promote and encourage the exchange of international cross cultural experiences, learning opportunities, and enriching life experiences for people of all ages, to facilitate global cultural awareness and peace.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,825$7,684▲ $1,859
Prepaid Expenses and Deferred Charges$6,800$0▼ $6,800
Accounts Receivable$79,025$3,200▼ $75,825
Total Assets$100,275$13,554▼ $86,721
Other Assets Total$8,625$2,670▼ $5,955
Liabilities
Other Liabilities$0$170,000▲ $170,000
Accounts Payable and Accrued Expenses$214,541$76,349▼ $138,192
Deferred Revenue$70,115$0▼ $70,115
Total Liabilities$284,656$246,349▼ $38,307
Net Assets / Fund Balance
Unrestricted Net Assets$-184,381$-232,795▼ $48,414
Total Net Assets Fund Balance$-184,381$-232,795▼ $48,414
Total Liabilities and Net Assets / Fund Balance$100,275$13,554▼ $86,721

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$2,670--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ellen HoggardPresident/director
Theresa NelsonVice President
Marcy VukotichDirector
Scarlet Keys LindquistDirector
Susan CattaneoDirector
John CedergardhTreasurer/director
Carina BendzSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Fisher & Phillips LLPLegal Services1801 CALIFORNIA STREET SUITE 2700, Denver, CO 80202$140,851
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$165,797
Investment Income
$35
Other Revenue
$0
Change in Net Assets
$-48,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$198,120
Salaries, Compensation, and Employee Benefits$16,126
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$82,951--$82,951
Fees for Services Accounting-$42,969-$42,969
Other Salaries and Wages$12,290--$12,290
Insurance$4,170$5,058-$9,228
Advertising$4,155--$4,155
Information Technology$3,977--$3,977
Occupancy-$2,670-$2,670
Fees for Services Other$1,762$888-$2,650
All Other Expenses-$2,338-$2,338
Payroll Taxes$2,095--$2,095
Other Employee Benefits$1,741--$1,741
Office Expenses$140$1,121-$1,261
Travel$1,108--$1,108
Other Expenses$42,717$85-$85
Interest-$63-$63
Total Functional Expenses$157,106$57,140$0$214,246
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-THERESA NELSON, VICE-PRESIDENT, OWNS 100% OF NELSON FINANCIAL SERVICESFinance and Accounting ServicesNo$42,344
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Borrowed for Class Action Suit$170,000
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 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, Section B, Line 11B

One officer and one board member will review the form 990 before it is filed.

Form 990, Part VI, Section B, Line 12C

Each director, principal officer, and member of a committee with board delegated powers shall annually sign a conflict of interest policy. To ensure that the corporation operates in a manner consistent with its charitable purposes and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, periodic reviews shall be conducted by the corporation's executive committee.

Form 990, Part VI, Section B, Line 15

The compensation of the organization's officers and top management officials are approved by the board of directors.

Form 990, Part VI, Section C, Line 18

The organization makes its form 990 available to the public upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Apf Global Exchange Nfp
EIN
45-5469304
Phone
8664287247
Address
205 KELLER STREET NO 204, PETALUMA, CA 94952

Signing Officer

Name
Ellen B Hoggard
Title
President
Phone
8664287247
Signed
2019-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen B Hoggard
Formed
2012
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
3
Volunteers
58

Preparer

Firm
Cliftonlarsonallen Llp
Address
222 MAIN ST SUITE 200, RACINE, WI 53403
Preparer
Kimberly Anderson CPA
Phone
2626379351
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

As a result of pending litigation with class action suit, the board of directors have placed a hold on the issuance of new program matches.

Raw XML AppendixShowing 400 of 456 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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IRS990ScheduleA/PublicSupportPY509Pct00.67070
IRS990ScheduleA/PublicSupportTotal509Amt01967236
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0148183
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0153845
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0248522
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0135000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0685550
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0148183
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0153845
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0248522
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt0135000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0685550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0165797
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0681492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0715375
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0647798
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0442324
IRS990ScheduleA/Total509Grp/TotalAmt02652786
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0165832
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0681667
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0715459
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0647798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0442345
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02653101
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02670
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEGAL RETAINER
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0170000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS BORROWED FOR CLASS ACTION SUIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02670
IRS990ScheduleD/TotalLiabilityAmt0170000
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0NELSON FINANCIAL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0THERESA NELSON, VICE-PRESIDENT, OWNS 100% OF NELSON FINANCIAL SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt042344
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0FINANCE AND ACCOUNTING SERVICES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS A RESULT OF PENDING LITIGATION WITH CLASS ACTION SUIT, THE BOARD OF DIRECTORS HAVE PLACED A HOLD ON THE ISSUANCE OF NEW PROGRAM MATCHES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ONE OFFICER AND ONE BOARD MEMBER WILL REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A CONFLICT OF INTEREST POLICY. TO ENSURE THAT THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH ITS CHARITABLE PURPOSES AND THAT IT DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS STATUS AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX, PERIODIC REVIEWS SHALL BE CONDUCTED BY THE CORPORATION'S EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND TOP MANAGEMENT OFFICIALS ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0STS FDN A NOT-FOR-PROFIT CORP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0222677836
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDES OPPORTUNITIES FOR AMERICAN FAMILIES TO HOST INTERNATIONAL STUDENTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0100 MAIN STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CONCORD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd001742
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0100275
IRS990/TotalAssetsEOYAmt013554
IRS990/TotalAssetsGrp/BOYAmt0100275
IRS990/TotalAssetsGrp/EOYAmt013554
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt057140
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0157106
IRS990/TotalFunctionalExpensesGrp/TotalAmt0214246
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0284656
IRS990/TotalLiabilitiesEOYAmt0246349
IRS990/TotalLiabilitiesGrp/BOYAmt0284656
IRS990/TotalLiabilitiesGrp/EOYAmt0246349
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-184381
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-232795
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0157106
IRS990/TotalProgramServiceRevenueAmt0165797
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0165797
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0165832

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