Civic Intelligence

Operation 300 Inc.

990 • Fiscal year 2014 • EIN 46-0933176

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 14, 2015

PO Box 3Port Salerno, FL 34992

(772) 267-8224

Siviq Scores

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

Liabilities / Assets

59th percentile

0.01x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

57th percentile

0.00x

Higher debt load relative to revenue than 57% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

73rd percentile

16%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

87th percentile

$34,200

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

87th percentile

66%

Faster asset growth than 87% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

84th percentile

45%

Faster revenue growth than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$96,191

Up $38,238 (+66%) from 2013

Net Assets

$95,634

No earlier filing loaded for comparison.

Liabilities

Down

$557

Down $903 (-62%) from 2013

Revenue

Up

$237,538

Up $73,941 (+45%) from 2013

Expenses

Up

$198,397

Up $84,514 (+74%) from 2013

Net Income

Down

$39,141

Down $10,573 (-21%) from 2013

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 2013: $57,953Liabilities 2013: $1,4602013Assets 2014: $96,191Liabilities 2014: $557Net Assets 2014: $95,6342014Assets 2015: $152,655Liabilities 2015: $1,327Net Assets 2015: $151,3282015Assets 2016: $304,148Liabilities 2016: $3,443Net Assets 2016: $300,7052016Assets 2017: $307,306Liabilities 2017: $38,307Net Assets 2017: $268,9992017Assets 2018: $320,502Liabilities 2018: $23,512Net Assets 2018: $296,9902018Assets 2019: $584,454Liabilities 2019: $70,546Net Assets 2019: $513,9082019Assets 2020: $706,607Liabilities 2020: $76,874Net Assets 2020: $629,7332020Assets 2021: $1,430,231Liabilities 2021: $130,390Net Assets 2021: $1,299,8412021Assets 2022: $2,825,381Liabilities 2022: $114,475Net Assets 2022: $2,710,9062022Assets 2023: $2,999,502Liabilities 2023: $177,508Net Assets 2023: $2,821,9942023Assets 2024: $3,300,720Liabilities 2024: $147,155Net Assets 2024: $3,153,5652024

Highlighted filing

2014

Assets$96,191
Liabilities$557
Net Assets$95,634

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2013: $163,597Expenses 2013: $113,883Net Income 2013: $49,7142013Revenue 2014: $237,538Expenses 2014: $198,397Net Income 2014: $39,1412014Revenue 2015: $363,704Expenses 2015: $308,010Net Income 2015: $55,6942015Revenue 2016: $441,422Expenses 2016: $292,048Net Income 2016: $149,3742016Revenue 2017: $436,223Expenses 2017: $467,929Net Income 2017: -$31,7062017Revenue 2018: $550,434Expenses 2018: $522,293Net Income 2018: $28,1412018Revenue 2019: $1,435,981Expenses 2019: $1,218,773Net Income 2019: $217,2082019Revenue 2020: $690,003Expenses 2020: $574,178Net Income 2020: $115,8252020Revenue 2021: $1,285,517Expenses 2021: $1,063,634Net Income 2021: $221,8832021Revenue 2022: $2,662,127Expenses 2022: $1,251,062Net Income 2022: $1,411,0652022Revenue 2023: $1,644,172Expenses 2023: $1,533,084Net Income 2023: $111,0882023Revenue 2024: $1,979,620Expenses 2024: $1,648,049Net Income 2024: $331,5712024

Highlighted filing

2014

Revenue$237,538
Expenses$198,397
Net Income$39,141
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 14, 2015
Return Version
2014v5.0
Gross Receipts
$285,239
Mission and Program Overview

Mission

To provide a camp / vacation which provides a fatherly figure for the children of fallen soldiers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$54,043$78,200▲ $24,157
Land, Buildings, and Equipment, Net$1,559$13,840▲ $12,281
Savings and Temporary Cash Investments$2,351$4,151▲ $1,800
Loans From Officers Directors$497--
Accounts Receivable-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$57,953$96,191▲ $38,238
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$963$557▼ $406
Total Liabilities$1,460$557▼ $903
Net Assets / Fund Balance
Unrestricted Net Assets$56,493$95,634▲ $39,141
Total Net Assets Fund Balance$56,493$95,634▲ $39,141
Total Liabilities and Net Assets / Fund Balance$57,953$96,191▲ $38,238

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,314$2,829$14,143
Equipment$2,526$1,133$3,659
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tara M BaldwinExecutive DirectorFT$34,200$34,200

Board Members and Trustees

NameTitle
Billy C Vaugh JrsAsst Exec Director
Kevin KryzdaSecretary
Linda WigginsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$229,288
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$8,250
All Other Contributions
$229,288
Change in Net Assets
$39,141
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$161,539
Total Fundraising Expense$40,044
Salaries, Compensation, and Employee Benefits$36,858
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$51,245$3,582$2,017$56,844
Current Officers, Directors, Trustees, and Key Employees-$34,200-$34,200
Office Expenses-$9,899-$9,899
Depreciation Depletion-$3,849-$3,849
Conferences and Meetings-$3,671-$3,671
Insurance$2,603-$942$3,545
Payroll Taxes-$2,658-$2,658
All Other Expenses-$2,159-$2,159
Other Expenses$41,243$2,100$11,849$2,100
Advertising-$1,144-$1,144
Total Functional Expenses$95,091$63,262$40,044$198,397
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$497--
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
No
Backup withholding compliance
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

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The Executive Director of the organization, Tara Baldwin, is the daughter of the Assistant Executive Director, Billy C Vaugh, Jr.

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Operation 300 Inc
EIN
46-0933176
Phone
7722678224
Address
PO Box 3, Port Salerno, FL 34992

Signing Officer

Name
Linda Wiggins
Title
Treasurer
Signed
2015-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara M Baldwin
Formed
2012
Legal Domicile
Fl
Voting Board Members
4
Independent Board Members
0
Employees
1
Volunteers
35

Preparer

Firm
Gillman Shapiro & Dillemuth Pa
Address
2608 SE WILLOUGHBY BLVD, STUART, FL 34994-4700
Preparer
Stephen A Dillemuth CPA
Phone
7722206655
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director of the organization, Tara Baldwin, is the daughter of the Assistant Executive Director, Billy C Vaugh, Jr.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt057953
IRS990/TotalAssetsEOYAmt096191
IRS990/TotalAssetsGrp/BOYAmt057953
IRS990/TotalAssetsGrp/EOYAmt096191
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0229288
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt040044
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt063262
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt095091
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198397
IRS990/TotalGrossUBIAmt08250
IRS990/TotalLiabilitiesBOYAmt01460
IRS990/TotalLiabilitiesEOYAmt0557
IRS990/TotalLiabilitiesGrp/BOYAmt01460
IRS990/TotalLiabilitiesGrp/EOYAmt0557
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt056493
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt095634
IRS990/TotalProgramServiceExpensesAmt095091
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt034200
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0237538
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt08250
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt057953
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt096191
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt02017
IRS990/TravelGrp/ManagementAndGeneralAmt03582
IRS990/TravelGrp/ProgramServicesAmt051245
IRS990/TravelGrp/TotalAmt056844
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt056493
IRS990/UnrestrictedNetAssetsGrp/EOYAmt095634
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02744 SW Montego Terrace
IRS990/USAddress/CityNm0Stuart
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd034997
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.Operation300.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Linda Wiggins
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Operation 300 Inc
ReturnHeader/Filer/BusinessNameControlTxt0OPER
ReturnHeader/Filer/EIN0460933176
ReturnHeader/Filer/PhoneNum07722678224
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 3
ReturnHeader/Filer/USAddress/CityNm0Port Salerno
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd034992
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GILLMAN SHAPIRO & DILLEMUTH PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02608 SE WILLOUGHBY BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STUART
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0349944700
ReturnHeader/PreparerPersonGrp/PhoneNum07722206655
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Stephen A Dillemuth CPA
ReturnHeader/ReturnTs02015-08-14T08:52:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.30$0.15$3.15$1.98$1.65$0.33
2023Summary only. Only limited summary data is available for this year.$3.00$0.18$2.82$1.64$1.53$0.11
2022Summary only. Only limited summary data is available for this year.$2.83$0.11$2.71$2.66$1.25$1.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.13$1.30$1.29$1.06$0.22
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.08$0.63$0.69$0.57$0.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.07$0.51$1.44$1.22$0.22
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.02$0.30$0.55$0.52$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.31$0.04$0.27$0.44$0.47$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.44$0.29$0.15
2015Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.36$0.31$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.24$0.20$0.04
2013Summary only. Only limited summary data is available for this year.$0.06$0.00$0.16$0.11$0.05