Civic Intelligence

Brn Associates Inc.

990 • Fiscal year 2014 • EIN 46-1284517

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

9051 Watson Rd Ste 279St Louis, MO 63126

(855) 289-9226

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

14th percentile

-17%

Higher net margin than 14% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

16th percentile

-9.9%

Faster asset growth than 16% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

29th percentile

-5.2%

Faster revenue growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$559,852

Down $61,695 (-9.9%) from 2013

Net Assets

Down

$543,928

Down $75,353 (-12%) from 2013

Liabilities

Up

$15,924

Up $13,658 (+603%) from 2013

Revenue

Down

$618,604

Down $33,925 (-5.2%) from 2013

Expenses

Up

$726,333

Up $658,884 (+977%) from 2013

Net Income

Down

-$107,729

Down $692,809 (-118%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2013: $621,547Liabilities 2013: $2,266Net Assets 2013: $619,2812013Assets 2014: $559,852Liabilities 2014: $15,924Net Assets 2014: $543,9282014Assets 2015: $95,485Liabilities 2015: $1,675Net Assets 2015: $93,8102015

Highlighted filing

2014

Assets$559,852
Liabilities$15,924
Net Assets$543,928

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $652,529Expenses 2013: $67,449Net Income 2013: $585,0802013Revenue 2014: $618,604Expenses 2014: $726,333Net Income 2014: -$107,7292014Revenue 2015: $129,997Expenses 2015: $579,299Net Income 2015: -$449,3022015

Highlighted filing

2014

Revenue$618,604
Expenses$726,333
Net Income-$107,729
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$618,914
Mission and Program Overview

Mission

The corporation is organized exclusively for charitable, religious, literary, and educational purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Its charitable, religious, literary, and educational purposes are furthered principally but not exclusively by activities such as the following: 1) editing and publishing an online newsletter prepared by a senior clergyman associated with the organization; 2) the production and sale of audio- and video-recorded lectures and conferences; 3) the production and sale of books; 4) the provision of intangible religious benefits (worship services, religious instruction, spiritual improvement); and 5) the provision of financial support in the form of grants or donations to organizations broadly furthering the charitable and exempt purpose of this organization.

The corporation is organized exclusively for charitable, religious, literary, and educational purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Its charitable, religious, literary, and educational purposes are furthered principally but not exclusively by activities such as the following: 1) editing and publishing an online newsletter prepared by a senior clergyman associated with the organization; 2) the production and sale of audio- and video-recorded lectures and conferences; 3) the provision of intangible religious benefits (worship services, religious instruction, spiritual improvement); and 4) the provision of financial support in the form of grants or donations to organizations broadly furthering the charitable and exempt purpose of this organization.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$616,639$551,664▼ $64,975
Rtn Earn Endowment Incm Other Fnds$619,281$543,928▼ $75,353
Inventories for Sale or Use$4,075$3,765▼ $310
Accounts Receivable$833$7▼ $826
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$621,547$559,852▼ $61,695
Other Assets Total$0$4,416▲ $4,416
Liabilities
Accounts Payable and Accrued Expenses$2,266$15,924▲ $13,658
Total Liabilities$2,266$15,924▲ $13,658
Net Assets / Fund Balance
Total Net Assets Fund Balance$619,281$543,928▼ $75,353
Total Liabilities and Net Assets / Fund Balance$621,547$559,852▼ $61,695
Compensation and Service Providers

Board Members and Trustees

NameTitle
John KokengeChairman
David WhiteVice Chairman
Patrick McCarthySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$614,354
Program Service Revenue
$468
Investment Income
$0
Other Revenue
$3,782
All Other Contributions
$614,354
Change in Net Assets
$-107,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$710,168
Salaries, Compensation, and Employee Benefits$16,165
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$578,988$0$0$578,988
Information Technology$50,727$0$0$50,727
All Other Expenses$50,594-$0$50,594
Travel$20,608$0$0$20,608
Current Officers, Directors, Trustees, and Key Employees$0$12,378$0$12,378
Payroll Taxes$0$3,787$0$3,787
Fees for Services Other$2,497$0$0$2,497
Office Expenses$2,427--$2,427
Fees for Services Legal$1,938$0$0$1,938
Other Expenses$880$0$0$880
Conferences and Meetings$23$0$0$23
Total Functional Expenses$710,168$16,165$0$726,333
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
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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 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
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 8B

No such committees exist.

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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
BRN Associates Inc
EIN
46-1284517
Phone
8552899226
Address
9051 Watson Rd Ste 279, St Louis, MO 63126
Doing Business As
The St Marcel Initiative

Signing Officer

Name
Patrick McCarthy
Title
Secretary
Phone
8552899226
Signed
2015-11-16

Organization Details

Principal Officer
Patrick McCarthy
Formed
2012
Legal Domicile
Va
Voting Board Members
0
Independent Board Members
0
Employees
1
Volunteers
7
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Reconciliation discrepancies based upon retroactive integration of overseas savings into the organization's books, as well as roughly $40000 of unaccounted-for expenditures from that new account awaiting distribution into proper expense and income accounts once correct information is obtained from organization officials.

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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/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03787
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt03787
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Patrick McCarthy
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0813110
IRS990/ProgramServiceRevenueGrp/BusinessCd1813110
IRS990/ProgramServiceRevenueGrp/Desc0Newsletter provision
IRS990/ProgramServiceRevenueGrp/Desc1Intangible benefit provision
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0457
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0457
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Provided several dozen Masses for the intentions of benefactors. Supported the clergy associated with the organization in their provision of intangible religious benefits (religious services, sacraments, sermons, retreats, conferences) on a weekly basis at their principal place of religious activity and in various places throughout the world by request. Secured a permanent residence for senior clergy associated with the organization for provision of intangible religious benefits to visitors and patrons local to the residence. Nearly all program expenses financed by charitable contributions.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0639168
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0500
IRS990/ProgSrvcAccomActy3Grp/Desc0No grants made during FY2014. All funding devoted to securing permanent residence for organization's senior and chief clergy.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0650650
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt09000
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt045045
IRS990/PYOtherRevenueAmt01695
IRS990/PYProgramServiceRevenueAmt0184
IRS990/PYRevenuesLessExpensesAmt0585080
IRS990/PYSalariesCompEmpBnftPaidAmt013404
IRS990/PYTotalExpensesAmt067449
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0652529
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-107729
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03517
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0150
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0150
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0619281
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0543928
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Unusual grants excluded 05/06/2014 19,224.84 St. Marcel Initiative-General 11/13/2014 15,000.00 St. Marcel Initiative-General 12/03/2014 40,000.00 Kyrie Eleison Retreat House Purchase 12/14/2014 10,000.00 Kyrie Eleison Retreat House Purchase 12/15/2014 10,000.00 Kyrie Eleison Retreat House Purchase 12/16/2014 10,000.00 Kyrie Eleison Retreat House Purchase 12/16/2014 10,000.00 Kyrie Eleison Retreat House Purchase 12/16/2014 100,000.00 Kyrie Eleison Retreat House Purchase 12/29/2014 320,000.00 Kyrie Eleison Retreat House Purchase
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Reimbursements for expenses such as shipping and handling charges.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part III, Line 1
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part III, Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt080130
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0101717
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt047665
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0229512
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt00

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