Civic Intelligence

Cs Amory Inc

990 • Fiscal year 2015 • EIN 46-4114751

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 01, 2016

18 Marbury TerraceJamaica Plain, MA 02130

(617) 522-7777

Siviq Scores

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

Liabilities / Assets

84th percentile

0.66x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

100th percentile

233.82x

Higher debt load relative to revenue than 100% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

1st percentile

-1138%

Higher net margin than 1% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

90th percentile

$209,133

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 2303.7% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

47th percentile

-0.0%

Faster asset growth than 47% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

2nd percentile

-80%

Faster revenue growth than 2% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,225,252

Down $87 (-0.0%) from 2014

Net Assets

Down

$1,102,651

Down $103,304 (-8.6%) from 2014

Liabilities

Up

$2,122,601

Up $103,217 (+5.1%) from 2014

Revenue

Down

$9,078

Down $35,844 (-80%) from 2014

Expenses

Up

$112,382

Up $54,477 (+94%) from 2014

Net Income

Down

-$103,304

Down $90,321 (-696%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $3,225,339Liabilities 2014: $2,019,384Net Assets 2014: $1,205,9552014Assets 2015: $3,225,252Liabilities 2015: $2,122,601Net Assets 2015: $1,102,6512015Assets 2016: $4,636Liabilities 2016: $1,000Net Assets 2016: $3,6362016Assets 2017: $3,603Liabilities 2017: $500Net Assets 2017: $3,1032017Assets 2018: $3,052Liabilities 2018: $250Net Assets 2018: $2,8022018Assets 2019: $2,768Liabilities 2019: $250Net Assets 2019: $2,5182019

Highlighted filing

2015

Assets$3,225,252
Liabilities$2,122,601
Net Assets$1,102,651

Operations Trend

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

$200K$100K$0-$100K-$200KRevenue 2014: $44,922Expenses 2014: $57,905Net Income 2014: -$12,9832014Revenue 2015: $9,078Expenses 2015: $112,382Net Income 2015: -$103,3042015Revenue 2016: $2,821Expenses 2016: $4,374Net Income 2016: -$1,5532016Revenue 2017: $2Expenses 2017: $535Net Income 2017: -$5332017Revenue 2018: $2Expenses 2018: $303Net Income 2018: -$3012018Revenue 2019: $1Expenses 2019: $285Net Income 2019: -$2842019

Highlighted filing

2015

Revenue$9,078
Expenses$112,382
Net Income-$103,304
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 1, 2016
Return Version
2014v6.0
Gross Receipts
$9,078
Mission and Program Overview

Mission

Real estate development for community servings, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,218,938$3,218,938→ $0
Cash and Non-Interest-Bearing Accounts$6,101$6,314▲ $213
Accounts Receivable$300--
Total Assets$3,225,339$3,225,252▼ $87
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,000,000$2,000,000→ $0
Other Liabilities$19,384$121,476▲ $102,092
Accounts Payable and Accrued Expenses-$1,125-
Total Liabilities$2,019,384$2,122,601▲ $103,217
Net Assets / Fund Balance
Unrestricted Net Assets$1,205,955$1,102,651▼ $103,304
Total Net Assets Fund Balance$1,205,955$1,102,651▼ $103,304
Total Liabilities and Net Assets / Fund Balance$3,225,339$3,225,252▼ $87

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,218,938-$3,218,938
Compensation and Service Providers

Board Members and Trustees

NameTitle
David WatersPresident & CEO
Fredi ShonkoffClerk
Karen BresslerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$9,075
Investment Income
$3
Other Revenue
$0
Change in Net Assets
$-103,304

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,078
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$9,078
Total Revenue per Form 990
$9,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,382
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$67,951--$67,951
Occupancy$22,799--$22,799
Fees for Services Accounting-$5,700-$5,700
Insurance$2,769--$2,769
Other Expenses$1,164--$1,164
Office Expenses$73--$73
Total Functional Expenses$106,682$5,700$0$112,382

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$112,382
Total Expenses per Audited Statements$112,382
Total Expenses per Form 990$112,382
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Due From Related Party$121,476
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The agency delegates control over management duties to community servings, inc.

Form 990, Part VI, Section B, Line 11

A copy of form 990 was provided and approved by the agency's governing body before it was filed.

Form 990, Part VI, Section B, Line 12C

The agency regularly and consistently monitors control and enforces compliance with the conflict of interest policy by requiring officers and directors to disclose annually any interests that could give rise to a conflict.

Form 990, Part VI, Section C, Line 19

The agency makes its governing documents, conflict of interest policy, and combining financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cs Amory Inc
EIN
46-4114751
Phone
6175227777
Address
18 MARBURY TERRACE, JAMAICA PLAIN, MA 02130

Signing Officer

Name
David Waters
Title
President
Phone
6175227777
Signed
2016-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Waters
Formed
2013
Legal Domicile
Ma
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Alexander Aronson Finning & Co Pc
Address
21 EAST MAIN STREET, WESTBORO, MA 01581
Preparer
Sorie Kaba CPA
Phone
5083669100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Audited combining financial statements are approved by the board.

Financial Statement Notes

PART X, LINE 2:

The agency accounts for uncertainty in income taxes in accordance with asc topic, income taxes. This standard clarifies the accounting for uncertainty in tax positions and prescribes a recognition threshold and measurement attribute for the combining financial statement regarding a tax position taken or expected to be taken in a tax return. The agency has determined that there are no uncertain tax positions which qualify for either recognition or disclosure in the combining financial statements at june 30, 2015. The agency's information returns are subject to examination by the federal and state jurisdictions and generally remain open for the most recent three years.

Raw XML AppendixShowing 400 of 403 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE COMBINING FINANCIAL STATEMENT REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE AGENCY HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE COMBINING FINANCIAL STATEMENTS AT JUNE 30, 2015. THE AGENCY'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY THE FEDERAL AND STATE JURISDICTIONS AND GENERALLY REMAIN OPEN FOR THE MOST RECENT THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE AGENCY USES METHODS FROM COMMUNITY SERVIINGS, A SUPPORTED ORGANIZATION. COMMUNITY SERVINGS UTILIZES A COMPENSATION COMMITTEE, THE FORM 990 OF OTHER ORGANIZATIONS AND GAINS APPROVAL FROM THE BOARD OF DIRECTORS WHEN DETERMINING THE CEO'S SALARY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AGENCY DELEGATES CONTROL OVER MANAGEMENT DUTIES TO COMMUNITY SERVINGS, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 WAS PROVIDED AND APPROVED BY THE AGENCY'S GOVERNING BODY BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AGENCY REGULARLY AND CONSISTENTLY MONITORS CONTROL AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING OFFICERS AND DIRECTORS TO DISCLOSE ANNUALLY ANY INTERESTS THAT COULD GIVE RISE TO A CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE AGENCY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND COMBINING FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AUDITED COMBINING FINANCIAL STATEMENTS ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1NO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0COMMUNITY SERVINGS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MARBURY TERRACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0223154028
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1510642496
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE MEALS AND NUTRITION TO CRITICALLY ILL PEOPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1PROVIDE MEALS AND NUTRITION TO CRITICALLY ILL PEOPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt111
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt018 MARBURY TERRACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt118 MARBURY TERRACE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JAMAICA PLAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1JAMAICA PLAIN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd002130
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd102130
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0121476
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FAIR MARKET VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0COMMUNITY SERVINGS INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03225339
IRS990/TotalAssetsEOYAmt03225252
IRS990/TotalAssetsGrp/BOYAmt03225339
IRS990/TotalAssetsGrp/EOYAmt03225252
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05700
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0106682
IRS990/TotalFunctionalExpensesGrp/TotalAmt0112382
IRS990/TotalGrossUBIAmt09075
IRS990/TotalLiabilitiesBOYAmt02019384
IRS990/TotalLiabilitiesEOYAmt02122601
IRS990/TotalLiabilitiesGrp/BOYAmt02019384
IRS990/TotalLiabilitiesGrp/EOYAmt02122601
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01205955
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01102651
IRS990/TotalOtherCompensationAmt023952
IRS990/TotalProgramServiceExpensesAmt0106682
IRS990/TotalProgramServiceRevenueAmt09075
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09078
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt09075
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03225339
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03225252
IRS990/TotReportableCompRltdOrgAmt0185181
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01205955
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01102651
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt018 MARBURY TERRACE
IRS990/USAddress/CityNm0JAMAICA PLAIN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002130
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID WATERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06175227777
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CS AMORY INC
ReturnHeader/Filer/BusinessNameControlTxt0CSAM
ReturnHeader/Filer/EIN0464114751
ReturnHeader/Filer/PhoneNum06175227777
ReturnHeader/Filer/USAddress/AddressLine1Txt018 MARBURY TERRACE
ReturnHeader/Filer/USAddress/CityNm0JAMAICA PLAIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002130
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042571780
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALEXANDER ARONSON FINNING & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021 EAST MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WESTBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001581
ReturnHeader/PreparerPersonGrp/PhoneNum05083669100
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SORIE KABA CPA
ReturnHeader/ReturnTs02016-02-02T11:18:36-06:00
ReturnHeader/ReturnTypeCd0990

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