Civic Intelligence

Good Shepherd Sustainable Learning Foundation

990 • Fiscal year 2017 • EIN 46-3063026

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 30, 2018

PO Box 447Milford, PA 18337

(570) 618-1043

Siviq Scores

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

Liabilities / Assets

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

2nd percentile

-113%

Higher net margin than 2% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

4th percentile

-40%

Faster asset growth than 4% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

86th percentile

50%

Faster revenue growth than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$621,176

Down $421,763 (-40%) from 2016

Net Assets

Down

$621,176

Down $421,763 (-40%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$374,781

Up $125,691 (+50%) from 2016

Expenses

Up

$796,544

Up $774,487 (+3511%) from 2016

Net Income

Down

-$421,763

Down $648,796 (-286%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $111,020Liabilities 2013: $0Net Assets 2013: $111,0202013Assets 2014: $715,598Liabilities 2014: $0Net Assets 2014: $715,5982014Assets 2015: $815,906Liabilities 2015: $0Net Assets 2015: $815,9062015Assets 2016: $1,042,939Liabilities 2016: $0Net Assets 2016: $1,042,9392016Assets 2017: $621,176Liabilities 2017: $0Net Assets 2017: $621,1762017Assets 2018: $843,451Liabilities 2018: $0Net Assets 2018: $843,4512018Assets 2019: $913,091Liabilities 2019: $0Net Assets 2019: $913,0912019Assets 2020: $909,676Liabilities 2020: $0Net Assets 2020: $909,6762020Assets 2021: $906,536Liabilities 2021: $0Net Assets 2021: $906,5362021Assets 2022: $965,427Liabilities 2022: $0Net Assets 2022: $965,4272022Assets 2023: $977,497Liabilities 2023: $0Net Assets 2023: $977,4972023Assets 2024: $937,175Liabilities 2024: $0Net Assets 2024: $937,1752024

Highlighted filing

2017

Assets$621,176
Liabilities$0
Net Assets$621,176

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $125,344Expenses 2013: $14,324Net Income 2013: $111,0202013Revenue 2014: $633,805Expenses 2014: $29,227Net Income 2014: $604,5782014Revenue 2015: $124,385Expenses 2015: $24,077Net Income 2015: $100,3082015Revenue 2016: $249,090Expenses 2016: $22,057Net Income 2016: $227,0332016Revenue 2017: $374,781Expenses 2017: $796,544Net Income 2017: -$421,7632017Revenue 2018: $236,156Expenses 2018: $13,881Net Income 2018: $222,2752018Revenue 2019: $82,384Expenses 2019: $12,744Net Income 2019: $69,6402019Revenue 2020: $43,719Expenses 2020: $47,134Net Income 2020: -$3,4152020Revenue 2021: $65,496Expenses 2021: $68,636Net Income 2021: -$3,1402021Revenue 2022: $110,595Expenses 2022: $51,704Net Income 2022: $58,8912022Revenue 2023: $77,438Expenses 2023: $65,368Net Income 2023: $12,0702023Revenue 2024: $60,640Expenses 2024: $100,962Net Income 2024: -$40,3222024

Highlighted filing

2017

Revenue$374,781
Expenses$796,544
Net Income-$421,763
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 30, 2018
Return Version
2017v2.3
Gross Receipts
$405,967
Mission and Program Overview

Mission

The foundation strives to support the intellectual, spiritual, and physical growth of coed secondary students in cameroon, west africa; to enable them to support themselves and their families; and to foster their engagement as active citizens. The foundation accomplishes this mission by (a) supporting construction and operation of new secondary/high schools; (b) integrating sustainable farming, animal husbandry, creative thinking, and leadership skills intosecondary/high school education; and (c) identifying pathways to employment and/or university after graduation.

The foundation strives to support the intellectual, spiritual, and physical growth of coed secondary students in cameroon, west africa; to enable them to support themselves and their families; and to foster their engagement as active citizens. The foundation accomplishes this mission by (a) supporting construction and operation of new secondary/high schools; (b) integrating sustainable farming, animal husbandry, creative thinking, and leadership skills intosecondary/high school education; and (c) identifying pathways to employment and/or university after graduation. During 2017, the foundation transferred new school buildings with a cost of 765,715 to the good shepherd academy assocation (gsaa), located in cameroon. The gsaa will run the education campus prospectively.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$115,919$116,035▲ $116
Cash and Non-Interest-Bearing Accounts$159,043$83,615▼ $75,428
Land, Buildings, and Equipment, Net$2,262$1,176▼ $1,086
Total Assets$1,042,939$621,176▼ $421,763
Other Assets Total$765,715$420,350▼ $345,365
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$1,042,939$621,176▼ $421,763
Total Net Assets Fund Balance$1,042,939$621,176▼ $421,763
Total Liabilities and Net Assets / Fund Balance$1,042,939$621,176▼ $421,763

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,176$4,252$5,428
Other Assets Org$420,350--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Elizabeth GeitzBoard Chairp
Nche ZamaVice Chairpe
Christina KalesDirector
Jim JonesDirector
Joseph Kb FonlonDirector
Molly FlewhartyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$308,210
Program Service Revenue
$0
Investment Income
$116
Other Revenue
$66,455
All Other Contributions
$308,210
Change in Net Assets
$-421,763

Audited Revenue Reconciliation

Revenue per Audited Statements
$374,781
Revenue Not Reported on Form 990
$31,186
Total Revenue per Audited Statements
$405,967
Total Revenue per Form 990
$374,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$765,715
Other Expenses$30,829
Total Fundraising Expense$407
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$765,715--$765,715
Fees for Services Accounting-$4,250-$4,250
Travel$2,574$1,103-$3,677
Office Expenses$2,410$689$344$3,443
Insurance$1,066$267-$1,333
Depreciation Depletion$869$217-$1,086
Information Technology$719$308-$1,027
Advertising$444$127$63$634
Other Expenses$266$66-$332
Total Functional Expenses$786,016$10,121$407$796,544

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$827,730
Expenses per Audited Statements$796,544
Total Expenses per Form 990$796,544
Expenses Not Reported on Form 990$31,186
International Activity

International Compliance

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
Yes
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$97,641
Fundraising Direct Expenses$31,186
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hudson Farm Gal$97,441$97,441$31,186$66,255
Total Events$97,441$97,441$31,186$66,255
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
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
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, Page 6, Part VI, Line 11B

The board members and management review the form 990 and the reviewed financial statements. Questions are asked, answers are received to the satisfaction of all parties, and the board approves the submission of the 990 to the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

All board members and employees are required to immediately disclose any relationship that may give rise to a potential conflict of interest. The disclosure may be communicated in writing or verbally to the board of directors.

Form 990, Page 6, Part VI, Line 15B

Compensation for these employees will be determined and reviewed by select board members using best practices on an annual basis.

Form 990, Page 6, Part VI, Line 19

All governing documents are available to the general public upon written request.

Filing and Contact Details

Filer

Filer Name
Good Shepherd Sustainable Learning
EIN
46-3063026
Phone
5706181043
Address
PO BOX 447, MILFORD, PA 18337

Signing Officer

Name
Elizabeth Geitz
Title
Board Chairperson
Phone
5704094599
Signed
2018-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Geitz
Formed
2013
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
5

Preparer

Firm
Ginader Jones & Co Llp
Address
1 HIGHLANDS BOULEVARD SUITE 201, ARCHBALD, PA 18403-1506
Preparer
Eric D Davis
Phone
5703473377
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundation strives to support the intellectual, spiritual, and physical growth of coed secondary students in cameroon, west africa; to enable them to support themselves and their families; and to foster their engagement as active citizens. The foundation accomplishes this mission by (a) supporting construction and operation of new secondary/high schools; (b) integrating sustainable farming, animal husbandry, creative thinking, and leadership skills intosecondary/high school education; and (c) identifying pathways to employment and/or university after graduation. During 2017, the foundation transferred new school buildings with a cost of 765,715 to the good shepherd academy assocation (gsaa), located in cameroon. The gsaa will run the education campus prospectively.

Form 990, Part XI, Line 9

Direct expenses, fundraising 31,186 direct expenses, fundraising -31,186

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct expenses, fundraising 31,186

Schedule D, Page 4, Part XII, Line 2D

Direct expenses, fundraising 31,186

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT EXPENSES, FUNDRAISING 31,186
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EXPENSES, FUNDRAISING 31,186
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION STRIVES TO SUPPORT THE INTELLECTUAL, SPIRITUAL, AND PHYSICAL GROWTH OF COED SECONDARY STUDENTS IN CAMEROON, WEST AFRICA; TO ENABLE THEM TO SUPPORT THEMSELVES AND THEIR FAMILIES; AND TO FOSTER THEIR ENGAGEMENT AS ACTIVE CITIZENS. THE FOUNDATION ACCOMPLISHES THIS MISSION BY (A) SUPPORTING CONSTRUCTION AND OPERATION OF NEW SECONDARY/HIGH SCHOOLS; (B) INTEGRATING SUSTAINABLE FARMING, ANIMAL HUSBANDRY, CREATIVE THINKING, AND LEADERSHIP SKILLS INTOSECONDARY/HIGH SCHOOL EDUCATION; AND (C) IDENTIFYING PATHWAYS TO EMPLOYMENT AND/OR UNIVERSITY AFTER GRADUATION. DURING 2017, THE FOUNDATION TRANSFERRED NEW SCHOOL BUILDINGS WITH A COST OF 765,715 TO THE GOOD SHEPHERD ACADEMY ASSOCATION (GSAA), LOCATED IN CAMEROON. THE GSAA WILL RUN THE EDUCATION CAMPUS PROSPECTIVELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS AND MANAGEMENT REVIEW THE FORM 990 AND THE REVIEWED FINANCIAL STATEMENTS. QUESTIONS ARE ASKED, ANSWERS ARE RECEIVED TO THE SATISFACTION OF ALL PARTIES, AND THE BOARD APPROVES THE SUBMISSION OF THE 990 TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS AND EMPLOYEES ARE REQUIRED TO IMMEDIATELY DISCLOSE ANY RELATIONSHIP THAT MAY GIVE RISE TO A POTENTIAL CONFLICT OF INTEREST. THE DISCLOSURE MAY BE COMMUNICATED IN WRITING OR VERBALLY TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION FOR THESE EMPLOYEES WILL BE DETERMINED AND REVIEWED BY SELECT BOARD MEMBERS USING BEST PRACTICES ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECT EXPENSES, FUNDRAISING 31,186 DIRECT EXPENSES, FUNDRAISING -31,186
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
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ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0ELIZABETH GEITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIRPERSON
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ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GOOD SHEPHERD SUSTAINABLE LEARNING
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