Civic Intelligence

Smc Charitable Foundation

990PF • Fiscal year 2014 • EIN 46-2603146

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 12, 2015

3521 N University AveRoom/Suite 200Provo, UT 84604

(801) 374-8925

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • <$500k nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

1.00x

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

2014 filings • <$500k nonprofits • Source year 2014

Net Margin

1st percentile

-11009900%

Higher net margin than 1% of similar nonprofits.

2014 filings • <$500k nonprofits • Source year 2014

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2014 filings • <$500k nonprofits • Source year 2014

Asset Growth

17th percentile

-22%

Faster asset growth than 17% of similar nonprofits.

2014 filings • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2014 filings • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$396,908

Down $110,100 (-22%) from 2013

Net Assets

Down

$396,908

Down $110,100 (-22%) from 2013

Liabilities

Flat

$1

Flat from 2013

Revenue

Down

$1

Down $1,513,145 (-100%) from 2013

Expenses

Down

$110,100

Down $896,038 (-89%) from 2013

Net Income

Down

-$110,099

Down $617,107 (-122%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $507,008Liabilities 2013: $1Net Assets 2013: $507,0082013Assets 2014: $396,908Liabilities 2014: $1Net Assets 2014: $396,9082014Assets 2015: $390,183Liabilities 2015: $1Net Assets 2015: $390,1832015Assets 2016: $154,695Liabilities 2016: $0Net Assets 2016: $154,6952016Assets 2017: $61,050Liabilities 2017: $0Net Assets 2017: $61,0502017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2014

Assets$396,908
Liabilities$1
Net Assets$396,908

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $1,513,146Expenses 2013: $1,006,138Net Income 2013: $507,0082013Revenue 2014: $1Expenses 2014: $110,100Net Income 2014: -$110,0992014Revenue 2015: $1Expenses 2015: $6,725Net Income 2015: -$6,7242015Revenue 2016: $0Expenses 2016: $235,488Net Income 2016: -$235,4882016Revenue 2017: $0Expenses 2017: $93,645Net Income 2017: -$93,6452017Revenue 2018: $0Expenses 2018: $61,050Net Income 2018: -$61,0502018

Highlighted filing

2014

Revenue$1
Expenses$110,100
Net Income-$110,099
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 12, 2015
Return Version
2014v5.0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SANDRA M COVEYTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Smc Charitable Foundation
EIN
46-2603146
Phone
8013748925
Address
3521 N UNIVERSITY AVE, ROOM/SUITE 200, PROVO, UT 84604

Signing Officer

Name
Sandra M Covey
Title
Trustee
Phone
8013748925
Signed
2015-03-12

Preparer

Firm
Dodge Evans & Co Cpas Lc
Address
3507 N UNIVERSITY AVE STE 100, PROVO, UT 84604
Preparer
Kenneth D Evans
Phone
8013566700
Raw XML Appendix187 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.

Path#Value
InvestmentsLandSchedule2/InvestmentLandGrp/AccumulatedDepreciationAmt010000
InvestmentsLandSchedule2/InvestmentLandGrp/CategoryOrItemTxt0ORGANIZATIONAL EXPENSE
InvestmentsLandSchedule2/InvestmentLandGrp/CostOrOtherBasisAmt010000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidDsbrsChrtblAmt099000
IRS990PF/AnalysisOfRevenueAndExpenses/ContriPaidRevAndExpnssAmt099000
IRS990PF/AnalysisOfRevenueAndExpenses/ExcessRevenueOverExpensesAmt0-110100
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesDsbrsChrtblAmt011100
IRS990PF/AnalysisOfRevenueAndExpenses/LegalFeesRevAndExpnssAmt011100
IRS990PF/AnalysisOfRevenueAndExpenses/NetInvestmentIncomeAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/ScheduleBNotRequiredInd0X
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesDsbrsChrtblAmt0110100
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalExpensesRevAndExpnssAmt0110100
IRS990PF/AnalysisOfRevenueAndExpenses/TotalNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotalRevAndExpnssAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesDsbrsChrtblAmt011100
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesNetInvstIncmAmt00
IRS990PF/AnalysisOfRevenueAndExpenses/TotOprExpensesRevAndExpnssAmt011100
IRS990PF/ChgInNetAssetsFundBalancesGrp/ExcessRevenueOverExpensesAmt0-110100
IRS990PF/ChgInNetAssetsFundBalancesGrp/SubtotalAmt0396908
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesBOYAmt0507008
IRS990PF/ChgInNetAssetsFundBalancesGrp/TotNetAstOrFundBalancesEOYAmt0396908
IRS990PF/DistributableAmountGrp/DistributableAsAdjustedAmt024304
IRS990PF/DistributableAmountGrp/DistributableBeforeAdjAmt024304
IRS990PF/DistributableAmountGrp/DistributableBeforeDedAmt024304
IRS990PF/DistributableAmountGrp/MinimumInvestmentReturnAmt024304
IRS990PF/ExciseTaxBasedOnInvstIncmGrp/InvestmentIncomeExciseTaxAmt00
IRS990PF/FMVAssetsEOYAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockBOYAmt0507008
IRS990PF/Form990PFBalanceSheetsGrp/CapitalStockEOYAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/CashBOYAmt0507008
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/CashEOYFMVAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/InvstLandAccumDepreciationAmt010000
IRS990PF/Form990PFBalanceSheetsGrp/InvstLandCostOrOtherBasisAmt010000
IRS990PF/Form990PFBalanceSheetsGrp/OrgDoesNotFollowSFAS117Ind0X
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsBOYAmt0507008
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/TotalAssetsEOYFMVAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesEOYAmt00
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstBOYAmt0507008
IRS990PF/Form990PFBalanceSheetsGrp/TotalLiabilitiesNetAstEOYAmt0396908
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesBOYAmt0507008
IRS990PF/Form990PFBalanceSheetsGrp/TotNetAstOrFundBalancesEOYAmt0396908
IRS990PF/MethodOfAccountingCashInd0X
IRS990PF/MinimumInvestmentReturnGrp/AdjustedTotalFMVOfUnusedAstAmt0493484
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyCashBalancesAmt0493484
IRS990PF/MinimumInvestmentReturnGrp/AverageMonthlyFMVOfSecAmt00
IRS990PF/MinimumInvestmentReturnGrp/CashDeemedCharitableAmt07402
IRS990PF/MinimumInvestmentReturnGrp/FMVAllOtherNoncharitableAstAmt00
IRS990PF/MinimumInvestmentReturnGrp/MinimumInvestmentReturnAmt024304
IRS990PF/MinimumInvestmentReturnGrp/NetVlNoncharitableAssetsAmt0486082
IRS990PF/MinimumInvestmentReturnGrp/TotalFMVOfUnusedAssetsAmt0493484
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdCntrctOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/CompOfHghstPdEmplOrNONETxt0NONE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/CompensationAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/EmployeeBenefitProgramAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/PersonNm0SANDRA M COVEY
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/AddressLine1Txt0PO BOX 970789
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/CityNm0OREM
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/StateAbbreviationCd0UT
IRS990PF/OfficerDirTrstKeyEmplInfoGrp/OfficerDirTrstKeyEmplGrp/USAddress/ZIPCd084097
IRS990PF/Organization501c3ExemptPFInd0X
IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjNetVlNoncharitableAssetsAmt0425257
IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjNonchrtblNetInvstIncmPctAmt0425257
IRS990PF/QlfyUndSect4940eReducedTaxGrp/AdjustedQlfyDistriYr1Amt01006138
IRS990PF/QlfyUndSect4940eReducedTaxGrp/AverageDistributionRt00.874867
IRS990PF/QlfyUndSect4940eReducedTaxGrp/DistributionYr1Rt00.874867
IRS990PF/QlfyUndSect4940eReducedTaxGrp/LiableSection4942TaxInd0false
IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsAmt0486082
IRS990PF/QlfyUndSect4940eReducedTaxGrp/NetVlNoncharitableAssetsYr1Amt01150047
IRS990PF/QlfyUndSect4940eReducedTaxGrp/QualifyingDistributionsAmt0110100
IRS990PF/QlfyUndSect4940eReducedTaxGrp/TotalDistributionRt00.874867
IRS990PF/QualifyingDistriPartXIIGrp/AdjustedQualifyingDistriAmt0110100
IRS990PF/QualifyingDistriPartXIIGrp/ExpensesAndContributionsAmt0110100
IRS990PF/QualifyingDistriPartXIIGrp/QualifyingDistributionsAmt0110100
IRS990PF/StatementsRegardingActy4720Grp/BrrwOrLendDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/BusinessHoldingsInd0false
IRS990PF/StatementsRegardingActy4720Grp/FurnGoodsDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToIndividualsInd0false
IRS990PF/StatementsRegardingActy4720Grp/GrantsToOrganizationsInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceElectionInd0false
IRS990PF/StatementsRegardingActy4720Grp/InfluenceLegislationInd0false
IRS990PF/StatementsRegardingActy4720Grp/JeopardyInvestmentsInd0false
IRS990PF/StatementsRegardingActy4720Grp/NoncharitablePurposeInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayCompDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/PaymentToGovernmentOfficialInd0false
IRS990PF/StatementsRegardingActy4720Grp/PayPremiumsPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/ProhibitedTaxShelterTransInd0false
IRS990PF/StatementsRegardingActy4720Grp/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990PF/StatementsRegardingActy4720Grp/SaleOrExchDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/TransferAstDisqualifiedPrsnInd0false
IRS990PF/StatementsRegardingActy4720Grp/UncorrectedPYJeopardyInvstInd0false
IRS990PF/StatementsRegardingActy4720Grp/UndistributedIncomePYInd0false
IRS990PF/StatementsRegardingActyGrp/ActivitiesNotPreviouslyRptInd0false
IRS990PF/StatementsRegardingActyGrp/AtLeast5000InAssetsInd0true
IRS990PF/StatementsRegardingActyGrp/ChangesToArticlesOrBylawsInd0false
IRS990PF/StatementsRegardingActyGrp/ComplyWithPublicInspRqrInd0true
IRS990PF/StatementsRegardingActyGrp/DonorAdvisedFundInd0false
IRS990PF/StatementsRegardingActyGrp/ForeignAccountsQuestionInd0false
IRS990PF/StatementsRegardingActyGrp/Form1120POLFiledInd0false
IRS990PF/StatementsRegardingActyGrp/Form990PFFiledWithAttyGenInd0true
IRS990PF/StatementsRegardingActyGrp/IndividualWithBooksNm0MARC AUSTIN
IRS990PF/StatementsRegardingActyGrp/LegislativePoliticalActyInd0false
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/AddressLine1Txt03521 N UNIVERSITY AVE 200
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/CityNm0PROVO
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/StateAbbreviationCd0UT
IRS990PF/StatementsRegardingActyGrp/LocationOfBooksUSAddress/ZIPCd084604
IRS990PF/StatementsRegardingActyGrp/MoreThan100SpentInd0false
IRS990PF/StatementsRegardingActyGrp/NewSubstantialContributorsInd0false
IRS990PF/StatementsRegardingActyGrp/OrganizationDissolvedEtcInd0false
IRS990PF/StatementsRegardingActyGrp/OrgReportOrRegisterStateCd0UT
IRS990PF/StatementsRegardingActyGrp/OwnControlledEntityInd0false
IRS990PF/StatementsRegardingActyGrp/PhoneNum08013748925
IRS990PF/StatementsRegardingActyGrp/PrivateOperatingFoundationInd0false
IRS990PF/StatementsRegardingActyGrp/Section508eRqrSatisfiedInd0true
IRS990PF/StatementsRegardingActyGrp/UnrelatedBusIncmOverLimitInd0false
IRS990PF/StatementsRegardingActyGrp/WebsiteAddressTxt0N/A
IRS990PF/SummaryOfDirectChrtblActyGrp/Description1Txt0DONATION TO THE CHURCH OF JESUS CHRIST OF LATTER-DAY SAINTS.
IRS990PF/SummaryOfDirectChrtblActyGrp/Expenses1Amt099000
IRS990PF/SumOfProgramRelatedInvstGrp/Description1Txt0N/A
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/Amt099000
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/GrantOrContributionPurposeTxt0DONATION
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientBusinessName/BusinessNameLine1Txt0CHCH JESUS CHRIST LATTER-DAY SAINTS
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientFoundationStatusTxt0501 (C) (3)
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/AddressLine1Txt050 E NORTH TEMPLE FL 15
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/CityNm0SALT LAKE CITY
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/StateAbbreviationCd0UT
IRS990PF/SupplementaryInformationGrp/GrantOrContributionPdDurYrGrp/RecipientUSAddress/ZIPCd084150
IRS990PF/SupplementaryInformationGrp/OnlyContriToPreselectedInd0X
IRS990PF/SupplementaryInformationGrp/TotalGrantOrContriPdDurYrAmt099000
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/LoansOrLoanGuaranteesInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PerformanceOfServicesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/PurchaseOfAssetsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/ReimbursementArrangementsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RelationshipsNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/RentalOfFacilitiesOthAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SalesOrExchangesOfAssetsInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/SharingOfFacilitiesEtcInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOfCashToNonchrtblEOInd0false
IRS990PF/TrnsfrTransRlnNonchrtblEOGrp/TrnsfrOtherAssetNonchrtblEOInd0false
IRS990PF/UndistributedIncomeGrp/AppliedToCurrentYearAmt024304
IRS990PF/UndistributedIncomeGrp/DistributableAsAdjustedAmt024304
IRS990PF/UndistributedIncomeGrp/ExcessDistributionCyovYr1Amt0948636
IRS990PF/UndistributedIncomeGrp/ExcessDistriCyovToNextYrAmt01034432
IRS990PF/UndistributedIncomeGrp/ExcessFromCurrentYearAmt085796
IRS990PF/UndistributedIncomeGrp/ExcessFromYear1Amt0948636
IRS990PF/UndistributedIncomeGrp/QualifyingDistributionsAmt0110100
IRS990PF/UndistributedIncomeGrp/RemainingDistriFromCorpusAmt085796
IRS990PF/UndistributedIncomeGrp/TotalCorpusAmt01034432
IRS990PF/UndistributedIncomeGrp/TotalExcessDistributionCyovAmt0948636
IRS990PF/UndistributedIncomeGrp/UndistributedIncomeCYAmt00
LegalFeesSchedule/LegalFeesGrp/CategoryTxt0LEGAL FEES
LegalFeesSchedule/LegalFeesGrp/DisbursementsCharitablePrpsAmt011100
LegalFeesSchedule/LegalFeesGrp/LegalFeesAmt011100
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SANDRA M COVEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08013748925
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMC CHARITABLE FOUNDATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0990
ReturnHeader/Filer/BusinessNameControlTxt0SMCC
ReturnHeader/Filer/EIN0462603146
ReturnHeader/Filer/PhoneNum08013748925
ReturnHeader/Filer/USAddress/AddressLine1Txt03521 N UNIVERSITY AVE
ReturnHeader/Filer/USAddress/AddressLine2Txt0ROOM/SUITE 200
ReturnHeader/Filer/USAddress/CityNm0PROVO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0870576604
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DODGE EVANS & CO CPAS LC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03507 N UNIVERSITY AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084604
ReturnHeader/PreparerPersonGrp/PhoneNum08013566700
ReturnHeader/PreparerPersonGrp/PreparationDt02015-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH D EVANS
ReturnHeader/ReturnTs02015-03-26T16:00:04-05:00
ReturnHeader/ReturnTypeCd0990PF
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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