Civic Intelligence

The Monkey and the Elephant

990 • Fiscal year 2024 • EIN 46-3420110

Jul 01, 2023 to Jun 30, 2024 • Filed on May 06, 2025

2831 West Girard AvePhiladelphia, PA 19130

(267) 457-5334

Siviq Scores

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

Liabilities / Assets

90th percentile

0.62x

Higher debt load relative to assets than 90% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

0.23x

Higher debt load relative to revenue than 79% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

40th percentile

0.3%

Higher net margin than 40% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

81st percentile

$84,115

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

18th percentile

-10%

Faster asset growth than 18% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

94th percentile

150%

Faster revenue growth than 94% of similar nonprofits.

2024 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$214,321

Down $24,494 (-10%) from 2023

Net Assets

Up

$81,329

Up $1,570 (+2.0%) from 2023

Liabilities

Down

$132,992

Down $26,064 (-16%) from 2023

Revenue

Up

$580,842

Up $348,681 (+150%) from 2023

Expenses

Up

$579,272

Up $60,328 (+12%) from 2023

Net Income

Up

$1,570

Up $288,353 (+101%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2014: $20,357Net Assets 2014: $20,3572014Assets 2015: $33,494Liabilities 2015: $7,343Net Assets 2015: $26,1512015Assets 2016: $40,638Liabilities 2016: $9,571Net Assets 2016: $31,0672016Assets 2017: $48,013Liabilities 2017: $12,756Net Assets 2017: $35,2572017Assets 2018: $85,831Liabilities 2018: $7,981Net Assets 2018: $77,8502018Assets 2019: $168,319Liabilities 2019: $8,352Net Assets 2019: $159,9672019Assets 2020: $264,186Liabilities 2020: $52,594Net Assets 2020: $211,5922020Assets 2021: $326,804Liabilities 2021: $60,106Net Assets 2021: $266,6982021Assets 2022: $395,342Liabilities 2022: $28,800Net Assets 2022: $366,5422022Assets 2023: $238,815Liabilities 2023: $159,056Net Assets 2023: $79,7592023Assets 2024: $214,321Liabilities 2024: $132,992Net Assets 2024: $81,3292024

Highlighted filing

2024

Assets$214,321
Liabilities$132,992
Net Assets$81,329

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $31,849Expenses 2014: $11,492Net Income 2014: $20,3572014Revenue 2015: $95,652Expenses 2015: $89,858Net Income 2015: $5,7942015Revenue 2016: $242,433Expenses 2016: $237,517Net Income 2016: $4,9162016Revenue 2017: $257,446Expenses 2017: $264,752Net Income 2017: -$7,3062017Revenue 2018: $331,457Expenses 2018: $288,864Net Income 2018: $42,5932018Revenue 2019: $398,023Expenses 2019: $315,905Net Income 2019: $82,1182019Revenue 2020: $400,690Expenses 2020: $349,065Net Income 2020: $51,6252020Revenue 2021: $407,406Expenses 2021: $366,072Net Income 2021: $41,3342021Revenue 2022: $583,583Expenses 2022: $483,739Net Income 2022: $99,8442022Revenue 2023: $232,161Expenses 2023: $518,944Net Income 2023: -$286,7832023Revenue 2024: $580,842Expenses 2024: $579,272Net Income 2024: $1,5702024

Highlighted filing

2024

Revenue$580,842
Expenses$579,272
Net Income$1,570
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 6, 2025
Return Version
2023v6.0
Gross Receipts
$580,842
Mission and Program Overview

Mission

Offer hands-on vocational training

Offer hands-on vocational training and employment experience in cafe setting while providing mentoring and skill building workshops to former foster youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$52,971$75,855▲ $22,884
Cash and Non-Interest-Bearing Accounts$40,677$22,574▼ $18,103
Savings and Temporary Cash Investments$9,150$11,357▲ $2,207
Inventories for Sale or Use$9,310$8,219▼ $1,091
Land, Buildings, and Equipment, Net$11,483$7,839▼ $3,644
Prepaid Expenses and Deferred Charges$2,508--
Total Assets$238,815$214,321▼ $24,494
Other Assets Total$112,716$88,477▼ $24,239
Liabilities
Other Liabilities$151,600$122,699▼ $28,901
Accounts Payable and Accrued Expenses$7,456$10,293▲ $2,837
Total Liabilities$159,056$132,992▼ $26,064
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$79,759$75,674▼ $4,085
Net Assets With Donor Restrictions-$5,655-
Total Net Assets Fund Balance$79,759$81,329▲ $1,570
Total Liabilities and Net Assets / Fund Balance$238,815$214,321▼ $24,494

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,839$13,483$21,322
Land$0--
Other Assets Org$86,857--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kamal MarellExecutive DirectorFT$84,115$84,115

Board Members and Trustees

NameTitle
Eric TrumbowerBoard Chair
April Perry-mckellarDevelopment Chair
Nyron N CrawfordProgramming Chair
Chimdi TuffsVice Board Chair
Angela RiversBoard Member
Brittany TellezBoard Member
James BurksBoard Member
Jamie EaddyBoard Member
Marissa DecesarisBoard Member
Rougye FerrellBoard Member
Sarah WaschBoard Member
Christine JenkinsSecretary
Michael CaseyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$489,318
Program Service Revenue
$88,687
Investment Income
$112
Other Revenue
$2,725
All Other Contributions
$489,318
Change in Net Assets
$1,570

Audited Revenue Reconciliation

Revenue per Audited Statements
$580,842
Total Revenue per Audited Statements
$580,842
Total Revenue per Form 990
$580,842
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$383,299
Other Expenses$195,973
Total Fundraising Expense$61,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$167,703$55,183$27,547$250,433
Current Officers, Directors, Trustees, and Key Employees$56,357$18,505$9,253$84,115
Occupancy$52,337$1,069$0$53,406
Fees for Services Accounting$13,247$30,966$3,744$47,957
Payroll Taxes$27,198$8,930$4,465$40,593
Advertising$20,682$0$2,298$22,980
Insurance$10,548$3,516$0$14,064
Other Employee Benefits$5,465$1,795$898$8,158
Other Expenses$7,609$0$0$7,609
All Other Expenses$5,364$631$316$6,311
Office Expenses$1,496$2,993$499$4,988
Information Technology$3,341$371$0$3,712
Depreciation Depletion$3,571$73$0$3,644
Fees for Services Other$2,064$678$339$3,081
Travel$13$61$61$135
Total Functional Expenses$392,685$124,771$61,816$579,272

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$579,272
Total Expenses per Audited Statements$579,272
Total Expenses per Form 990$579,272
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Lease$90,838
Accrued Payroll$12,428
Credit Card Liability$8,442
Accrued Expenses$7,400
Gift Cards$2,557
Sales Tax Payable$1,034
Credit Card Tips$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
The Monkey and the Elephant
EIN
46-3420110
Phone
2674575334
Address
2831 WEST GIRARD AVE, PHILADELPHIA, PA 19130

Signing Officer

Name
Michael Casey
Title
Treasurer
Phone
2674575334
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kamal Marell
Formed
2013
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
18
Volunteers
98

Preparer

Firm
Kiely & Kiely Pc
Address
147 W Lancaster Ave, Paoli, PA 19301
Preparer
Joseph P Kiely
Phone
4843218580
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The form 990 is reviewed by the executive director prior to filing and is made available to the board of directors

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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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