Civic Intelligence

Community Guilds Inc.

990 • Fiscal year 2016 • EIN 46-3220762

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 04, 2016

501 Dancing FoxDecatur, GA 30032-3977

(404) 783-6087

Siviq Scores

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

Liabilities / Assets

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

92nd percentile

48%

Higher net margin than 92% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

70th percentile

$57,577

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

93rd percentile

76%

Faster asset growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

44%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$604,294

Up $261,377 (+76%) from 2015

Net Assets

Up

$584,222

Up $325,494 (+126%) from 2015

Liabilities

Down

$20,072

Down $64,117 (-76%) from 2015

Revenue

Up

$675,665

Up $205,566 (+44%) from 2015

Expenses

Up

$350,171

Up $62,142 (+22%) from 2015

Net Income

Up

$325,494

Up $143,424 (+79%) from 2015

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 2014: $82,464Liabilities 2014: $5,8062014Assets 2015: $342,917Liabilities 2015: $84,189Net Assets 2015: $258,7282015Assets 2016: $604,294Liabilities 2016: $20,072Net Assets 2016: $584,2222016Assets 2017: $499,992Liabilities 2017: $29,778Net Assets 2017: $470,2142017Assets 2018: $371,318Liabilities 2018: $27,431Net Assets 2018: $343,8872018Assets 2019: $495,135Liabilities 2019: $26,298Net Assets 2019: $468,8372019Assets 2020: $1,107,132Liabilities 2020: $160,861Net Assets 2020: $946,2712020Assets 2021: $971,602Liabilities 2021: $119,949Net Assets 2021: $851,6532021Assets 2022: $1,303,701Liabilities 2022: $158,810Net Assets 2022: $1,144,8912022Assets 2023: $992,221Liabilities 2023: $43,982Net Assets 2023: $948,2392023Assets 2024: $538,431Liabilities 2024: $258,508Net Assets 2024: $279,9232024

Highlighted filing

2016

Assets$604,294
Liabilities$20,072
Net Assets$584,222

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $150,220Expenses 2014: $73,562Net Income 2014: $76,6582014Revenue 2015: $470,099Expenses 2015: $288,029Net Income 2015: $182,0702015Revenue 2016: $675,665Expenses 2016: $350,171Net Income 2016: $325,4942016Revenue 2017: $344,196Expenses 2017: $458,204Net Income 2017: -$114,0082017Revenue 2018: $455,212Expenses 2018: $609,529Net Income 2018: -$154,3172018Revenue 2019: $831,684Expenses 2019: $706,734Net Income 2019: $124,9502019Revenue 2020: $1,512,597Expenses 2020: $1,035,163Net Income 2020: $477,4342020Revenue 2021: $1,337,612Expenses 2021: $1,432,229Net Income 2021: -$94,6172021Revenue 2022: $1,778,793Expenses 2022: $1,485,555Net Income 2022: $293,2382022Revenue 2023: $2,001,035Expenses 2023: $2,197,687Net Income 2023: -$196,6522023Revenue 2024: $1,148,232Expenses 2024: $1,816,548Net Income 2024: -$668,3162024

Highlighted filing

2016

Revenue$675,665
Expenses$350,171
Net Income$325,494
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 4, 2016
Return Version
2015v2.1
Gross Receipts
$675,665
Mission and Program Overview

Mission

Community Guilds closes opportunity gaps and provides lifelong opportunities by transforming teaching and learning through an experiential maker approach that brings together youth and adult learners within collaborative communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$133,290$315,140▲ $181,850
Cash and Non-Interest-Bearing Accounts$161,341$212,791▲ $51,450
Land, Buildings, and Equipment, Net$48,286$73,463▲ $25,177
Total Assets$342,917$604,294▲ $261,377
Other Assets Total-$2,900-
Liabilities
Unsecured Notes Loans Payable$30,000--
Accounts Payable and Accrued Expenses$54,189$20,072▼ $34,117
Total Liabilities$84,189$20,072▼ $64,117
Net Assets / Fund Balance
Temporarily Rstr Net Assets$114,528$495,210▲ $380,682
Unrestricted Net Assets$144,200$89,012▼ $55,188
Total Net Assets Fund Balance$258,728$584,222▲ $325,494
Total Liabilities and Net Assets / Fund Balance$342,917$604,294▲ $261,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$73,463$43,245$116,708
Other Assets Org$2,900--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason MartinExecutive DirectorFT$57,577$57,577

Board Members and Trustees

NameTitle
William Reed DyerPresident
Brian WilliamsDirector
Jonathan GrunbergDirector
Sam HoffnerSecretary
Lou BorreroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$644,252
Program Service Revenue
$31,394
Investment Income
$19
Other Revenue
$0
All Other Contributions
$644,252
Change in Net Assets
$325,494
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$189,044
Other Expenses$161,127
Total Fundraising Expense$16,829
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$116,501--$116,501
Current Officers, Directors, Trustees, and Key Employees$28,789$14,394$14,394$57,577
Fees for Services Other$49,274-$300$49,574
Depreciation Depletion$21,795$88-$21,883
Payroll Taxes$12,490$1,238$1,238$14,966
Travel$6,811$2,270-$9,081
Occupancy-$6,680-$6,680
Fees for Services Accounting-$5,725-$5,725
Insurance$4,653$740-$5,393
Office Expenses$1,828$558$579$2,965
Other Expenses$2,936$318$318$2,936
Information Technology$2,681--$2,681
All Other Expenses$407$1,257-$1,664
Interest-$1,092-$1,092
Advertising$33--$33
Total Functional Expenses$298,982$34,360$16,829$350,171
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
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
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

Officer directors etc family relationship Part VI line 2

One board member is the brother-in-law of the Executive Director. That board member abstains from voting on ED compensation, etc.

Governing body meeting documentation Part VI line 8A

Board of Directors discuss & approve all committee recommendations and actions.

Form 990 governing body review Part VI line 11

The Finance Committee and Board of Directors will review and approve the form 990 before it is filed.

Conflict of interest policy compliance Part VI line 12C

Members of the Board of Directors and Key Employees are required to certify annually that they have no actual or potential conflicts of interest. Potential conflicts of interest are investigated by a disinterested person named by the BOD and their recommendations are reviewed and acted upon by the disinterested Board Members. While an actual or potential conflict of interest exists, the conflicted board member will recuse themselves from voting on matters relating to the conflict of interest.

CEO executive director top management comp Part VI line 15A

Executive Director compensation is discussed and approved by the Board of Directors after the Chair of the Finance Committee presents research on comparable compensation for other similarly sized not for profit organizations in the Atlanta metro area.

Other officer or key employee compensation Part VI line 15B

There are no key employees other than the Executive Director.

Form 990 availability to public Part VI line 18

Community Guilds Inc. form 990 is available on GuideStar.com or upon written request to the Executive Director.

Governing documents etc available to public Part VI line 19

Governing documents are available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Community Guilds Inc
EIN
46-3220762
Address
501 Dancing Fox, Decatur, GA 30032-3977

Signing Officer

Name
Jason Martin
Title
Executive Direc
Phone
4047836087
Signed
2016-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Martin
Formed
2013
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
12
Volunteers
25

Preparer

Firm
Debbie Griffiths CPA LLC
Address
987 Wildwood Rd NE, Atlanta, GA 30306
Preparer
Debbie Griffiths
Phone
4048748271
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Of total net assets, $495,210 is temporarily restricted as of 6/30/16. $666,829 in new restricted donations & pledges were added during the year while $286,212 was released from temporarily restricted assets by fulfilling the donor/grant requirements.

List of other fees for services expenses Part IX line 11G

Other Fees for Services include: Curriculum Creation $28,667 Program Staff $ 9,479 GOSA Program Evaluator $ 5,960 Videography & other $ 468 Total $44,574

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0One board member is the brother-in-law of the Executive Director. That board member abstains from voting on ED compensation, etc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board of Directors discuss & approve all committee recommendations and actions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Finance Committee and Board of Directors will review and approve the form 990 before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members of the Board of Directors and Key Employees are required to certify annually that they have no actual or potential conflicts of interest. Potential conflicts of interest are investigated by a disinterested person named by the BOD and their recommendations are reviewed and acted upon by the disinterested Board Members. While an actual or potential conflict of interest exists, the conflicted board member will recuse themselves from voting on matters relating to the conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Executive Director compensation is discussed and approved by the Board of Directors after the Chair of the Finance Committee presents research on comparable compensation for other similarly sized not for profit organizations in the Atlanta metro area.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5There are no key employees other than the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Community Guilds Inc. form 990 is available on GuideStar.com or upon written request to the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Governing documents are available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Of total net assets, $495,210 is temporarily restricted as of 6/30/16. $666,829 in new restricted donations & pledges were added during the year while $286,212 was released from temporarily restricted assets by fulfilling the donor/grant requirements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other Fees for Services include: Curriculum Creation $28,667 Program Staff $ 9,479 GOSA Program Evaluator $ 5,960 Videography & other $ 468 Total $44,574
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing body meeting documentation Part VI line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9List of other fees for services expenses Part IX line 11g
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ReturnHeader/BuildTS02017-02-10 21:41:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Jason Martin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum04047836087
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-04
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Debbie Griffiths CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0987 Wildwood Rd NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030306
ReturnHeader/PreparerPersonGrp/PhoneNum04048748271
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Debbie Griffiths
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-11-10T10:14:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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