Civic Intelligence

Comfort Cases Inc.

990 • Fiscal year 2021 • EIN 46-4044090

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 07, 2022

15825 Shady Grove Road Suite 60Rockville, MD 20850

(301) 605-7813

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

17th percentile

0.00x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

10th percentile

-23%

Higher net margin than 10% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

91st percentile

$206,643

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

4th percentile

-24%

Faster asset growth than 4% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

18th percentile

-13%

Faster revenue growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,618,705

Down $503,408 (-24%) from 2020

Net Assets

Down

$1,618,705

Down $474,718 (-23%) from 2020

Liabilities

Down

$0

Down $28,690 (-100%) from 2020

Revenue

Down

$2,448,830

Down $359,507 (-13%) from 2020

Expenses

Up

$3,000,907

Up $1,492,119 (+99%) from 2020

Net Income

Down

-$552,077

Down $1,851,626 (-142%) from 2020

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2015: $51,433Liabilities 2015: $02015Assets 2016: $204,435Liabilities 2016: $0Net Assets 2016: $204,4352016Assets 2017: $972,419Liabilities 2017: $0Net Assets 2017: $972,4192017Assets 2018: $1,396,969Liabilities 2018: $31,275Net Assets 2018: $1,365,6942018Assets 2019: $801,945Liabilities 2019: $42,951Net Assets 2019: $758,9942019Assets 2020: $2,122,113Liabilities 2020: $28,690Net Assets 2020: $2,093,4232020Assets 2021: $1,618,705Liabilities 2021: $0Net Assets 2021: $1,618,7052021Assets 2022: $3,325,883Liabilities 2022: $15,641Net Assets 2022: $3,310,2422022Assets 2023: $4,350,161Liabilities 2023: $42,481Net Assets 2023: $4,307,6802023Assets 2024: $5,805,317Liabilities 2024: $456,330Net Assets 2024: $5,348,9872024

Highlighted filing

2021

Assets$1,618,705
Liabilities$0
Net Assets$1,618,705

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $102,406Expenses 2015: $56,856Net Income 2015: $45,5502015Revenue 2016: $359,573Expenses 2016: $211,144Net Income 2016: $148,4292016Revenue 2017: $1,534,236Expenses 2017: $767,353Net Income 2017: $766,8832017Revenue 2018: $1,881,880Expenses 2018: $1,469,209Net Income 2018: $412,6712018Revenue 2019: $2,190,700Expenses 2019: $2,837,517Net Income 2019: -$646,8172019Revenue 2020: $2,808,337Expenses 2020: $1,508,788Net Income 2020: $1,299,5492020Revenue 2021: $2,448,830Expenses 2021: $3,000,907Net Income 2021: -$552,0772021Revenue 2022: $3,998,176Expenses 2022: $2,247,319Net Income 2022: $1,750,8572022Revenue 2023: $4,827,229Expenses 2023: $3,855,206Net Income 2023: $972,0232023Revenue 2024: $6,400,924Expenses 2024: $5,416,126Net Income 2024: $984,7982024

Highlighted filing

2021

Revenue$2,448,830
Expenses$3,000,907
Net Income-$552,077
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 7, 2022
Return Version
2021v4.0
Gross Receipts
$2,538,126
Mission and Program Overview

Mission

Comfort cases was founded on a mission to provide comfort and support to the youth entering the foster care system. Comfort cases provides cases filled with new essential and comfort items for youth.

The mission of the organization is to provide support to children entering foster care system. Comfort cases provides cases filled with new essential and comfort items for youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$474,094$701,874▲ $227,780
Investments in Publicly Traded Securities$334,224$455,998▲ $121,774
Inventories for Sale or Use$1,275,966$406,667▼ $869,299
Savings and Temporary Cash Investments$35,109$51,446▲ $16,337
Prepaid Expenses and Deferred Charges$520$520→ $0
Total Assets$2,122,113$1,618,705▼ $503,408
Other Assets Total$2,200$2,200→ $0
Liabilities
Unsecured Notes Loans Payable$23,000--
Accounts Payable and Accrued Expenses$5,690--
Total Liabilities$28,690$0▼ $28,690
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,093,423$1,618,705▼ $474,718
Total Net Assets Fund Balance$2,093,423$1,618,705▼ $474,718
Total Liabilities and Net Assets / Fund Balance$2,122,113$1,618,705▼ $503,408
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert ScheerCEOFT$173,436$33,207$206,643

Board Members and Trustees

NameTitle
Mike ColemanPresident
Bill LynchBoard Member
Carlos LamadridBoard Member
Elizabeth LukeBoard Member
Jill LatchanaBoard Member
Laura DegnonBoard Member
Aimee DebrandtSecretary
Meaken BennettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,396,117
Program Service Revenue
$0
Investment Income
$14,489
Other Revenue
$38,224
All Other Contributions
$2,316,861
Change in Net Assets
$-552,077

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Clothing and Household Goods$1,135,682
Total Noncash Contributions$1,135,682

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,448,830
Revenue Not Reported on Form 990
$77,359
Total Revenue per Audited Statements
$2,526,189
Total Revenue per Form 990
$2,448,830
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,630,851
Salaries, Compensation, and Employee Benefits$360,056
Grants and Similar Amounts Paid$10,000
Total Fundraising Expense$3,135
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$173,651$9,140-$182,791
Current Officers, Directors, Trustees, and Key Employees$173,436--$173,436
Other Salaries and Wages$155,590--$155,590
Office Expenses$77,499$10,712-$88,211
Travel$58,055--$58,055
Insurance-$38,084-$38,084
Occupancy$34,319--$34,319
Payroll Taxes$31,030--$31,030
Advertising$27,481--$27,481
Information Technology$17,931$944-$18,875
Fees for Services Accounting$17,290$910-$18,200
Fees for Services Legal$15,321$806-$16,127
All Other Expenses$6,160$957$3,135$10,252
Grants to Domestic Individuals$10,000--$10,000
Other Expenses$6,993$26,966-$6,993
Total Functional Expenses$2,890,433$107,339$3,135$3,000,907

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,000,907
Total Expenses per Audited Statements$3,000,907
Total Expenses per Form 990$3,000,907
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$126,520
Fundraising Direct Expenses$89,296
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$126,520$126,520$89,296$37,224
Total Events$126,520$126,520$89,296$37,224
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Ex-officioProfessional ServiceNo$16,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The board designates three members to review the form 990 and recommend its approval for filing to the board.

Form 990, Page 6, Part VI, Line 19

Governing documents and audited financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Comfort Cases Inc
EIN
46-4044090
Phone
3016057813
Address
15825 SHADY GROVE ROAD SUITE 60, ROCKVILLE, MD 20850

Signing Officer

Name
Robert Scheer
Title
CEO
Phone
2406647588
Signed
2022-09-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Scheer
Formed
2013
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
8
Volunteers
100

Preparer

Firm
Deleon & Stang Cpas and Advisors
Address
100 LAKEFOREST BLVD STE 650, GAITHERSBURG, MD 20877-2609
Preparer
Ryan Crabbs CPA
Phone
3019489825
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and applicable income tax regulations of the district of columbia. No provision for income taxes has been established, as the organization has no unrelated business activity. The organization has determined that there are no uncertain tax positions which require accrual or disclosure. The organization's tax filings are subject to audit by various taxing authorities, generally for three years after filing, hence the organization's tax returns for the years 2017 and onward are open to examination.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE INCOME TAX REGULATIONS OF THE DISTRICT OF COLUMBIA. NO PROVISION FOR INCOME TAXES HAS BEEN ESTABLISHED, AS THE ORGANIZATION HAS NO UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH REQUIRE ACCRUAL OR DISCLOSURE. THE ORGANIZATION'S TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER FILING, HENCE THE ORGANIZATION'S TAX RETURNS FOR THE YEARS 2017 AND ONWARD ARE OPEN TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SCHEER FOCUS LLC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD DESIGNATES THREE MEMBERS TO REVIEW THE FORM 990 AND RECOMMEND ITS APPROVAL FOR FILING TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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