Civic Intelligence

Community Guilds Inc.

990 • Fiscal year 2017 • EIN 46-3220762

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 06, 2017

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

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

97th percentile

$75,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

22nd percentile

-17%

Faster asset growth than 22% of similar nonprofits.

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

Revenue Growth

9th percentile

-49%

Faster revenue growth than 9% of similar nonprofits.

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

Assets

Down

$499,992

Down $104,302 (-17%) from 2016

Net Assets

Down

$470,214

Down $114,008 (-20%) from 2016

Liabilities

Up

$29,778

Up $9,706 (+48%) from 2016

Revenue

Down

$344,196

Down $331,469 (-49%) from 2016

Expenses

Up

$458,204

Up $108,033 (+31%) from 2016

Net Income

Down

-$114,008

Down $439,502 (-135%) 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 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

2017

Assets$499,992
Liabilities$29,778
Net Assets$470,214

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

2017

Revenue$344,196
Expenses$458,204
Net Income-$114,008
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 6, 2017
Return Version
2016v3.0
Gross Receipts
$344,196
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
Cash and Non-Interest-Bearing Accounts$212,791$215,968▲ $3,177
Accounts Receivable$315,140$207,079▼ $108,061
Land, Buildings, and Equipment, Net$73,463$74,356▲ $893
Prepaid Expenses and Deferred Charges-$1,760-
Other Notes and Loans Receivable, Net-$829-
Total Assets$604,294$499,992▼ $104,302
Other Assets Total$2,900--
Liabilities
Accounts Payable and Accrued Expenses$20,072$29,778▲ $9,706
Total Liabilities$20,072$29,778▲ $9,706
Net Assets / Fund Balance
Temporarily Rstr Net Assets$495,210$351,455▼ $143,755
Unrestricted Net Assets$89,012$118,759▲ $29,747
Total Net Assets Fund Balance$584,222$470,214▼ $114,008
Total Liabilities and Net Assets / Fund Balance$604,294$499,992▼ $104,302

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$74,356$72,710$147,066
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jason MartinExecutive DirectorFT$75,000$75,000

Board Members and Trustees

NameTitle
Alan StukalskyPresident
Reed DyerPresident
Brian WilliamsDirector
Jonathan GrunbergDirector
Sam HofnerSecretary
Erin ForestnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$166,033
Program Service Revenue
$178,055
Investment Income
$108
Other Revenue
$0
All Other Contributions
$166,033
Change in Net Assets
$-114,008

Audited Revenue Reconciliation

Revenue per Audited Statements
$344,196
Total Revenue per Audited Statements
$344,196
Total Revenue per Form 990
$344,196
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$295,090
Other Expenses$163,114
Total Fundraising Expense$27,582
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$196,187--$196,187
Current Officers, Directors, Trustees, and Key Employees$25,000$25,000$25,000$75,000
Depreciation Depletion$28,925$540-$29,465
Fees for Services Other$17,409$7,800-$25,209
Payroll Taxes$19,505$2,199$2,199$23,903
Occupancy-$10,020-$10,020
Insurance-$6,289-$6,289
Fees for Services Legal$299$3,740-$4,039
Other Expenses$559$3,907-$3,907
Advertising$290$2,806-$3,096
Office Expenses-$2,676$206$2,882
All Other Expenses$1,256$177$177$1,610
Travel$881--$881
Interest-$601-$601
Total Functional Expenses$364,309$66,313$27,582$458,204

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$458,204
Expenses per Audited Statements$451,719
Total Expenses per Audited Statements$448,278
Expenses Not Reported on Financial Statements$6,485
Other Expense Adjustments$6,485
Expenses Not Reported on Form 990$-3,441
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
Audit committee
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
2017-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Martin
Formed
2013
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
14
Volunteers
40

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, $351,455 is temporarily restricted as of 6/30/17. $237,134 in new restricted donations & pledges were added during the year while $380,890 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 Development $ 6,500 Consulting Services $ 4,680 Subcontractors $ 3,603 Education & Training $ 2,041 Professional Development $ 585 Total $17,409

Financial Statement Notes

Other expenses included on Form 990 (Part XII, line 4B)

MACRS Depreciation to book Straight Line Depreciation Difference = $6,485.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0644252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0436895
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0130218
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01377398
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0108
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0133
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0262649
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0261258
IRS990ScheduleA/SubstantialContributorsTotAmt01116140
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0166033
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0644252
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0436895
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0130218
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01377398
IRS990ScheduleA/TotalSupportAmt01377531
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt074356
IRS990ScheduleD/EquipmentGrp/DepreciationAmt072710
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0147066
IRS990ScheduleD/ExpensesNotReportedAmt0-3441
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt06485
IRS990ScheduleD/ExpensesSubtotalAmt0451719
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherExpensesNotIncludedAmt06485
IRS990ScheduleD/PriorYearAdjustmentsAmt0-3441
IRS990ScheduleD/RevenueSubtotalAmt0344196
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MACRS Depreciation to book Straight Line Depreciation Difference = $6,485.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other expenses included on Form 990 (Part XII, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt074356
IRS990ScheduleD/TotalExpensesPerForm990Amt0458204
IRS990ScheduleD/TotalRevenuePerForm990Amt0344196
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0344196
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0448278
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, $351,455 is temporarily restricted as of 6/30/17. $237,134 in new restricted donations & pledges were added during the year while $380,890 was released from temporarily restricted assets by fulfilling the donor/grant requirements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other Fees for Services include: Curriculum Development $ 6,500 Consulting Services $ 4,680 Subcontractors $ 3,603 Education & Training $ 2,041 Professional Development $ 585 Total $17,409
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/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0495210
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0351455
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0499992
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IRS990/TotalAssetsGrp/EOYAmt0499992
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0166033
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027582
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066313
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0364309
IRS990/TotalFunctionalExpensesGrp/TotalAmt0458204
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020072
IRS990/TotalLiabilitiesEOYAmt029778
IRS990/TotalLiabilitiesGrp/BOYAmt020072
IRS990/TotalLiabilitiesGrp/EOYAmt029778
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0584222
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0470214
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0364309
IRS990/TotalProgramServiceRevenueAmt0178055
IRS990/TotalReportableCompFromOrgAmt075000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0178163
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0344196
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0604294
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0499992
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0881
IRS990/TravelGrp/TotalAmt0881
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt089012
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0118759
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0community-guilds.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jason Martin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum04047836087
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-06
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/FilingSecurityInformation/AtSubmissionCreationDeviceId06DE581AE53DA66E9AF90F9DFBB7CDFAC025B0A8A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06DE581AE53DA66E9AF90F9DFBB7CDFAC025B0A8A
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05828562018039155vir2
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-02-08
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0136.55.17.9
ReturnHeader/FilingSecurityInformation/IPDt02018-02-08
ReturnHeader/FilingSecurityInformation/IPTm015:23:06

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