Civic Intelligence

Community Guilds Inc.

990 • Fiscal year 2015 • EIN 46-3220762

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 10, 2015

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

84th percentile

0.25x

Higher debt load relative to assets than 84% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

88th percentile

39%

Higher net margin than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

90th percentile

$43,487

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

96th percentile

316%

Faster asset growth than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

96th percentile

213%

Faster revenue growth than 96% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$342,917

Up $260,453 (+316%) from 2014

Net Assets

$258,728

No earlier filing loaded for comparison.

Liabilities

Up

$84,189

Up $78,383 (+1350%) from 2014

Revenue

Up

$470,099

Up $319,879 (+213%) from 2014

Expenses

Up

$288,029

Up $214,467 (+292%) from 2014

Net Income

Up

$182,070

Up $105,412 (+138%) from 2014

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

2015

Assets$342,917
Liabilities$84,189
Net Assets$258,728

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

2015

Revenue$470,099
Expenses$288,029
Net Income$182,070
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 10, 2015
Return Version
2014v6.0
Gross Receipts
$470,099
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.

To close opportunity gaps and provide 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
Cash and Non-Interest-Bearing Accounts$35,977$161,341▲ $125,364
Accounts Receivable-$133,290-
Land, Buildings, and Equipment, Net$46,487$48,286▲ $1,799
Total Assets$82,464$342,917▲ $260,453
Liabilities
Accounts Payable and Accrued Expenses$5,806$54,189▲ $48,383
Unsecured Notes Loans Payable-$30,000-
Total Liabilities$5,806$84,189▲ $78,383
Net Assets / Fund Balance
Unrestricted Net Assets$60,458$144,200▲ $83,742
Temporarily Rstr Net Assets$16,200$114,528▲ $98,328
Total Net Assets Fund Balance$76,658$258,728▲ $182,070
Total Liabilities and Net Assets / Fund Balance$82,464$342,917▲ $260,453

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$48,286$21,362-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason MartinExecutive DirectorFT$43,487$43,487

Board Members and Trustees

NameTitle
William Reed DyerPresident
Brian WilliamsDirector
Sam HoffnerDirector
Jonathan GrunbergSecretary
Kevin ByersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$436,895
Program Service Revenue
$33,200
Investment Income
$4
Other Revenue
$0
All Other Contributions
$236,895
Change in Net Assets
$182,070
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,249
Salaries, Compensation, and Employee Benefits$70,280
Total Fundraising Expense$15,054
Professional Fundraising Fees$2,500
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$74,133$1,390-$75,523
Fees for Services Management-$57,333-$57,333
Current Officers, Directors, Trustees, and Key Employees$21,743$10,872$10,872$43,487
Other Salaries and Wages$22,754--$22,754
Depreciation Depletion$17,907$146-$18,053
Insurance$6,047--$6,047
Occupancy$2,000$2,460-$4,460
Payroll Taxes$2,019$1,010$1,010$4,039
Fees for Services Accounting-$4,000-$4,000
Fees for Services Professional Fundraising--$2,500$2,500
Travel-$2,462-$2,462
Office Expenses$133$1,483$672$2,288
Other Expenses$161$1,483-$1,483
Interest$1,200$229-$1,429
All Other Expenses-$1,287-$1,287
Information Technology$773--$773
Advertising$90--$90
Total Functional Expenses$187,135$85,840$15,054$288,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$2,500
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
2015-11-10
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
2
Volunteers
15

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, $114,528 is temporarily restricted as of 6/30/15. $16,200 was released from temporarily restricted assets during the year by fulfilling grant requirements.

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

Other Fees for Services include: Curriculum Creation $22,000 Student Services $15,000 Program Staff $33,653 GOSA Program Evaluator $ 3,480 Annual Report & Graphic Design $ 1,390 Total $75,523

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt021362
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt069648
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048286
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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, $114,528 is temporarily restricted as of 6/30/15. $16,200 was released from temporarily restricted assets during the year by fulfilling grant requirements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other Fees for Services include: Curriculum Creation $22,000 Student Services $15,000 Program Staff $33,653 GOSA Program Evaluator $ 3,480 Annual Report & Graphic Design $ 1,390 Total $75,523
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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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0114528
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt082464
IRS990/TotalAssetsEOYAmt0342917
IRS990/TotalAssetsGrp/BOYAmt082464
IRS990/TotalAssetsGrp/EOYAmt0342917
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0436895
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt015054
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt085840
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187135
IRS990/TotalFunctionalExpensesGrp/TotalAmt0288029
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05806
IRS990/TotalLiabilitiesEOYAmt084189
IRS990/TotalLiabilitiesGrp/BOYAmt05806
IRS990/TotalLiabilitiesGrp/EOYAmt084189
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt076658
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0258728
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0187135
IRS990/TotalProgramServiceRevenueAmt033200
IRS990/TotalReportableCompFromOrgAmt043487
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt033204
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0470099
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt082464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0342917
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02462
IRS990/TravelGrp/TotalAmt02462
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt060458
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0144200
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt030000
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0community-guilds.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jason Martin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum04047836087
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Community Guilds Inc
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0463220762
ReturnHeader/Filer/USAddress/AddressLine1Txt0501 Dancing Fox
ReturnHeader/Filer/USAddress/CityNm0Decatur
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd0300323977
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0830500826
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/PreparationDt02016-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Debbie Griffiths
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-01-29T11:26:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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