Civic Intelligence

Fortify Inc.

990 • Fiscal year 2023 • EIN 46-0932179

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

PO Box 110Belfast, ME 04915

(207) 518-7983

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

46th percentile

0.07x

Higher debt load relative to revenue than 46% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

26th percentile

-7.7%

Higher net margin than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

66th percentile

$97,836

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

26th percentile

-3.0%

Faster asset growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

81%

Faster revenue growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,035,191

Down $94,251 (-3.0%) from 2022

Net Assets

Down

$2,937,125

Down $114,377 (-3.7%) from 2022

Liabilities

Up

$98,066

Up $20,126 (+26%) from 2022

Revenue

Up

$1,476,495

Up $662,588 (+81%) from 2022

Expenses

Up

$1,590,872

Up $50,846 (+3.3%) from 2022

Net Income

Up

-$114,377

Up $611,742 (+84%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $1Liabilities 2012: $02012Assets 2013: $20,800Liabilities 2013: $4082013Assets 2014: $57,977Liabilities 2014: $4382014Assets 2015: $438,199Liabilities 2015: $211,944Net Assets 2015: $226,2552015Assets 2016: $834,385Liabilities 2016: $407,561Net Assets 2016: $426,8242016Assets 2017: $1,051,313Liabilities 2017: $388,453Net Assets 2017: $662,8602017Assets 2018: $1,540,380Liabilities 2018: $5,331Net Assets 2018: $1,535,0492018Assets 2019: $2,252,185Liabilities 2019: $52,706Net Assets 2019: $2,199,4792019Assets 2020: $1,571,236Liabilities 2020: $113,389Net Assets 2020: $1,457,8472020Assets 2021: $3,897,814Liabilities 2021: $120,193Net Assets 2021: $3,777,6212021Assets 2022: $3,129,442Liabilities 2022: $77,940Net Assets 2022: $3,051,5022022Assets 2023: $3,035,191Liabilities 2023: $98,066Net Assets 2023: $2,937,1252023Assets 2024: $3,615,521Liabilities 2024: $154,983Net Assets 2024: $3,460,5382024

Highlighted filing

2023

Assets$3,035,191
Liabilities$98,066
Net Assets$2,937,125

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $46,195Expenses 2013: $25,899Net Income 2013: $20,2962013Revenue 2014: $133,074Expenses 2014: $96,331Net Income 2014: $36,7432014Revenue 2015: $431,687Expenses 2015: $260,524Net Income 2015: $171,1632015Revenue 2016: $825,578Expenses 2016: $625,009Net Income 2016: $200,5692016Revenue 2017: $1,101,518Expenses 2017: $865,482Net Income 2017: $236,0362017Revenue 2018: $1,829,285Expenses 2018: $957,096Net Income 2018: $872,1892018Revenue 2019: $1,753,222Expenses 2019: $1,088,792Net Income 2019: $664,4302019Revenue 2020: $399,261Expenses 2020: $1,140,893Net Income 2020: -$741,6322020Revenue 2021: $3,601,523Expenses 2021: $1,281,749Net Income 2021: $2,319,7742021Revenue 2022: $813,907Expenses 2022: $1,540,026Net Income 2022: -$726,1192022Revenue 2023: $1,476,495Expenses 2023: $1,590,872Net Income 2023: -$114,3772023Revenue 2024: $2,351,033Expenses 2024: $1,827,620Net Income 2024: $523,4132024

Highlighted filing

2023

Revenue$1,476,495
Expenses$1,590,872
Net Income-$114,377
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.0
Gross Receipts
$1,476,495
Mission and Program Overview

Mission

To prevent and remedy human rights violations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,152,629$2,384,925▲ $232,296
Pledges and Grants Receivable$975,000$650,266▼ $324,734
Prepaid Expenses and Deferred Charges$1,813--
Total Assets$3,129,442$3,035,191▼ $94,251
Liabilities
Deferred Revenue$45,213$53,133▲ $7,920
Accounts Payable and Accrued Expenses$32,727$44,933▲ $12,206
Total Liabilities$77,940$98,066▲ $20,126
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,907,036$1,985,848▲ $78,812
Net Assets With Donor Restrictions$1,144,466$951,277▼ $193,189
Total Net Assets Fund Balance$3,051,502$2,937,125▼ $114,377
Total Liabilities and Net Assets / Fund Balance$3,129,442$3,035,191▼ $94,251
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy SmithExecutive DirectorFT$88,416$9,420$97,836
Matthew SmithCEOFT$88,416$9,420$97,836

Board Members and Trustees

NameTitle
Victor Biak LianPresident
Joe CashionVice President
Mona FetouhTrustee
Nickey DiamondTrustee
Sanjula WeerasingheTrustee
Steve GumaerTrustee
Oddney GumaerSecretary
Saman ZarifiTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,476,495
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,476,495
Change in Net Assets
$-114,377

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,476,495
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,476,495
Total Revenue per Form 990
$1,476,495
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,109,101
Other Expenses$282,679
Grants and Similar Amounts Paid$199,092
Total Fundraising Expense$80,590
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$636,383$121,013$59,346$816,742
Foreign Grants$199,092--$199,092
Current Officers, Directors, Trustees, and Key Employees$152,463$28,991$14,218$195,672
Travel$104,428--$104,428
Pension Plan Contributions$57,643$10,961$5,376$73,980
Fees for Services Other$31,465--$31,465
Other Employee Benefits$17,693$3,364$1,650$22,707
Occupancy$16,915--$16,915
Fees for Services Accounting-$15,711-$15,711
Office Expenses$11,428$3,810-$15,238
All Other Expenses$10,802--$10,802
Other Expenses$8,324$2,250-$10,574
Insurance$4,324--$4,324
Conferences and Meetings$2,549--$2,549
Advertising-$1,405-$1,405
Total Functional Expenses$1,322,777$187,505$80,590$1,590,872

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,590,872
Total Expenses per Audited Statements$1,590,872
Total Expenses per Form 990$1,590,872
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
24
Spending
$1,580,336

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Program ServicesHuman rights documentation, advocacy and technical support-24$1,580,336
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
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
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 A, line 2

Matthew Smith, CEO and Amy Smith, Executive Director have a family relationship.

Form 990, Part VI, Section A, line 2

Steve Gumaer and Oddny Gumaer have a family relationship.

Form 990, Part VI, Section A, line 8B

The Organization does not have any committees.

Form 990, Part VI, Section B, line 11B

The 990 is reviewed by the Executive Director prior to submission.

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

Board members and employees are required to disclose any conflicts of interest at their start date.

Form 990, Part VI, Section B, line 15

The CEO and Executive Director annually determines salaries of employees on a fixed rate based on position and length of service within the organization. The rate is determined based on available resources and salaries of comparable positions.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, financial statements and form 990 are available upon request.

Filing and Contact Details

Filer

Filer Name
Fortify Inc
EIN
46-0932179
Phone
2075187983
Address
PO Box 110, Belfast, ME 04915

Signing Officer

Name
Amy Smith
Title
Executive Director
Phone
2075187983
Signed
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Smith
Formed
2013
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
7
Employees
3
Volunteers
0

Preparer

Firm
Pgm LLC
Address
319 Main Street, Biddeford, ME 04005
Phone
2074155714
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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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IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-114377
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01476495
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0813907
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03524723
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0399261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01753222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07967608
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80240
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt06392853
IRS990ScheduleA/SubstantialContributorsTotAmt01574755
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01476495
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0813907
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03524723
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0399261
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01753222
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07967608
IRS990ScheduleA/TotalSupportAmt07967608
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01590872
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01476495
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01590872
IRS990ScheduleD/TotalRevenuePerForm990Amt01476495
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01476495
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01590872
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt024
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt01580336
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Human rights documentation, advocacy and technical support
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignIndividualsGrantsGrp/CashGrantAmt042495
IRS990ScheduleF/ForeignIndividualsGrantsGrp/MannerOfCashDisbursementTxt0See Schedule F Part V
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RecipientCnt04
IRS990ScheduleF/ForeignIndividualsGrantsGrp/RegionTxt0East Asia and the Pacific
IRS990ScheduleF/ForeignIndividualsGrantsGrp/TypeOfAssistanceTxt0Direct Cash Assistance
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0156597
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Bank Transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/NonCashAssistanceAmt00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0Office space, personnel costs, event arrangements and communications support.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0East Asia and Pacific
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt024
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt01580336
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0All grants and expenditures made outside the U.S. are monitored through a monthly tracking process. All grants made outside the U.S. are supported by a contract with specific terms for spending. Staff may use either the Fortify Rights credit card (linked to our U.S. account) to make purchases outside the U.S. or reimburse up-front payments made outside the U.S. All expenditures must be supported by an official receipt from the vendor or a payment voucher. Payment vouchers are only used when there is difficulty in obtaining a receipt from the vendor. Payment vouchers should include at minimum, the name of the vendor, date of purchase, description of the items purchased, the amount spent, the signature of the person who made payment, and the signature of the vendor. All expenditures and supporting documentation are duly reviewed and approved by the Executive Director and the Finance Specialist and logged into Quickbooks, where they are then reconciled with bank statements on a monthly basis.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt024
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt01580336
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Matthew Smith, CEO and Amy Smith, Executive Director have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Steve Gumaer and Oddny Gumaer have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Organization does not have any committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The 990 is reviewed by the Executive Director prior to submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board members and employees are required to disclose any conflicts of interest at their start date.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The CEO and Executive Director annually determines salaries of employees on a fixed rate based on position and length of service within the organization. The rate is determined based on available resources and salaries of comparable positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing documents, conflict of interest policy, financial statements and form 990 are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03129442
IRS990/TotalAssetsEOYAmt03035191
IRS990/TotalAssetsGrp/BOYAmt03129442
IRS990/TotalAssetsGrp/EOYAmt03035191
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01476495
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt080590
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0187505
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01322777
IRS990/TotalFunctionalExpensesGrp/TotalAmt01590872
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt077940
IRS990/TotalLiabilitiesEOYAmt098066
IRS990/TotalLiabilitiesGrp/BOYAmt077940
IRS990/TotalLiabilitiesGrp/EOYAmt098066
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03051502
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02937125
IRS990/TotalOtherCompensationAmt018840
IRS990/TotalProgramServiceExpensesAmt01322777
IRS990/TotalReportableCompFromOrgAmt0176832
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01476495
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03129442
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03035191
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0104428
IRS990/TravelGrp/TotalAmt0104428
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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