Civic Intelligence

Fairness Center Inc.

990 • Fiscal year 2014 • EIN 46-4482738

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 30, 2015

1200 NW 63rd StreetOklahoma City, OK 73116

(269) 544-0322

Siviq Scores

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

Liabilities / Assets

85th percentile

0.33x

Higher debt load relative to assets than 85% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

64th percentile

9.9%

Higher net margin than 64% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

$61,310

No earlier filing loaded for comparison.

Net Assets

$41,104

No earlier filing loaded for comparison.

Liabilities

$20,206

No earlier filing loaded for comparison.

Revenue

$416,661

No earlier filing loaded for comparison.

Expenses

$375,557

No earlier filing loaded for comparison.

Net Income

$41,104

No earlier filing loaded for comparison.

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$0-$2.0MAssets 2014: $61,310Liabilities 2014: $20,206Net Assets 2014: $41,1042014Assets 2015: $63,233Liabilities 2015: $79,157Net Assets 2015: -$15,9242015Assets 2016: $16,885Liabilities 2016: $40,925Net Assets 2016: -$24,0402016Assets 2017: $489,108Liabilities 2017: $40,174Net Assets 2017: $448,9342017Assets 2018: $945,259Liabilities 2018: $92,437Net Assets 2018: $852,8222018Assets 2019: $1,180,703Liabilities 2019: $124,752Net Assets 2019: $1,055,9512019Assets 2020: $1,273,827Liabilities 2020: $75,784Net Assets 2020: $1,198,0432020Assets 2021: $2,132,562Liabilities 2021: $95,498Net Assets 2021: $2,037,0642021Assets 2022: $2,733,745Liabilities 2022: $101,967Net Assets 2022: $2,631,7782022Assets 2023: $3,615,939Liabilities 2023: $350,429Net Assets 2023: $3,265,5102023Assets 2024: $5,172,377Liabilities 2024: $1,334,163Net Assets 2024: $3,838,2142024

Highlighted filing

2014

Assets$61,310
Liabilities$20,206
Net Assets$41,104

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $416,661Expenses 2014: $375,557Net Income 2014: $41,1042014Revenue 2015: $307,885Expenses 2015: $368,996Net Income 2015: -$61,1112015Revenue 2016: $517,325Expenses 2016: $525,441Net Income 2016: -$8,1162016Revenue 2017: $1,291,800Expenses 2017: $818,826Net Income 2017: $472,9742017Revenue 2018: $1,566,789Expenses 2018: $1,162,901Net Income 2018: $403,8882018Revenue 2019: $1,875,783Expenses 2019: $1,672,654Net Income 2019: $203,1292019Revenue 2020: $1,823,586Expenses 2020: $1,681,494Net Income 2020: $142,0922020Revenue 2021: $2,830,354Expenses 2021: $1,991,333Net Income 2021: $839,0212021Revenue 2022: $3,304,423Expenses 2022: $2,709,709Net Income 2022: $594,7142022Revenue 2023: $4,065,464Expenses 2023: $3,393,874Net Income 2023: $671,5902023Revenue 2024: $4,674,152Expenses 2024: $4,124,760Net Income 2024: $549,3922024

Highlighted filing

2014

Revenue$416,661
Expenses$375,557
Net Income$41,104
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 30, 2015
Return Version
2014v5.0
Gross Receipts
$416,661
Mission and Program Overview

Mission

The fairness center, inc. Is authorized to conduct litigation as a (a) legal aid organization;(b) human and civil rights defense organization; (c) public interest law firm; and (d) organization attempting to achieve charitable goals through institution of litigation as plaintiff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$60,089-
Land, Buildings, and Equipment, Net-$996-
Prepaid Expenses and Deferred Charges-$225-
Total Assets$0$61,310▲ $61,310
Liabilities
Accounts Payable and Accrued Expenses-$20,206-
Total Liabilities$0$20,206▲ $20,206
Net Assets / Fund Balance
Unrestricted Net Assets-$41,104-
Total Net Assets Fund Balance$0$41,104▲ $41,104
Total Liabilities and Net Assets / Fund Balance$0$61,310▲ $61,310

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$996$59-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matthew BrouilletteTrustee and Chairman
Charles F MitchellPresident
Joseph LehmanTrustee
Michael CarnuccioTrustee Secretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$416,661
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$416,661
Change in Net Assets
$41,104

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,661
Revenue Not Reported on Form 990
$9,167
Total Revenue per Audited Statements
$425,828
Total Revenue per Form 990
$416,661
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,403
Salaries, Compensation, and Employee Benefits$169,154
Total Fundraising Expense$38,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$129,940$19,665$14,835$164,440
Other Salaries and Wages$113,696$21,380$13,830$148,906
All Other Expenses$18,199$2,169$1,847$22,215
Payroll Taxes$10,238$2,247$1,382$13,867
Office Expenses$4,160$444$4,211$8,815
Travel$6,866$355$945$8,166
Other Employee Benefits$4,827$886$668$6,381
Occupancy$1,514$244$274$2,032
Insurance$517$90$69$676
Depreciation Depletion$41$13$5$59
Total Functional Expenses$289,998$47,493$38,066$375,557

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$384,724
Expenses per Audited Statements$375,557
Total Expenses per Form 990$375,557
Expenses Not Reported on Form 990$9,167
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charles F MitchellOfficerExplanationNo$41,934
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

The form 990 is reviewed by the fairness center's board of trustees prior to signature and filing.

Conflict of interest policy compliance Part VI line 12C

Conflict of interest policies are reviewed and monitored annually and all the fairness center, inc. Officers and members of the board of trustees must sign the conflict of interest disclosure on an annual basis.

Governing documents etc available to public Part VI line 19

In addition to the documents required by law, the organization will voluntarily make the following documents available, upon request: a.articles of incorporation, as filed;b.by-laws, as most recently amended and restated; andc.conflict of interest policy, as most recently amended, if applicable.because the organization's financial statements are prepared only for the purposes of reporting to board and preparing the organization's annual information return, such statements will not be made available to the public, except as reported on the organization's annual information return.

Filing and Contact Details

Filer

Filer Name
The Fairness Center Inc
EIN
46-4482738
Address
1200 NW 63RD STREET, OKLAHOMA CITY, OK 73116

Signing Officer

Name
Michael Carnuccio
Title
Trustee Secret
Phone
8442931001
Signed
2015-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Carnuccio
Formed
2013
Legal Domicile
Ok
Voting Board Members
3
Independent Board Members
3
Employees
2

Preparer

Firm
DeBee Gilchrist
Address
1200 NW 63rd Street Suite 5000, Oklahoma City, OK 73116
Preparer
H Edward DeBee
Phone
4052327777
Supplemental Narrative

Additional Explanations

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

Item column (b) column (c) column (d)ssa staffing 32,582 4,225 5,127consulting/professional fees 97,358 15,440 9,708total line 11g 129,940 19,665 14,835

General explanation attachment

Part iii, line 4alegal services description of cases litigated and the rationale for the determination that the litigation benefits the public generally:i. Case name: jane ladley and christopher meier v. Pennsylvania state education association (file stamped september 18, 2014, lancaster, pa) case no. 14-08552.the fairness center provides legal services to schoolteachers jane ladley and chris meier, who are the targets of an alleged illegal public union scheme designed to (i) prevent all nonunion employees, including ladley and meier, from sending money to certain public charities, and (ii) funnel money to the unions favorite charities. The fairness centers role in the case is representative of a broad public interest by seeking to clarify or expand upon nonunion employees' constitutional rights and to provide protection to any nonunion employee in pennsylvania from having their union dues used to fund a charity supporting candidates or policies to which they object on religious or other grounds. The litigation would have substantial impact beyond the interest of the litigants because all of the nonunion employees in pennsylvania where such conduct is occurring are impacted by the unions participating in such practices. The litigants receive no financial benefit, if any, from the litigation. The financial benefit is bestowed on charities who are not receiving contributions because of the unions practices. The litigation would not warrant representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake are relatively small for individual plaintiffs. The mission of the fairness center is made possible by the generous support of its members, grants from like-minded organizations, and the general public. Fairness center will not accept fees for services. Part iii, line 4a continuedii. Case name: trometter v. National education association (nea) & pennsylvania state education association (psea)the fairness center provides legal services to mary trometter, an assistant professor of culinary arts at the pennsylvania college of technology. The fairness center represents mary trometter in her challenge to the pseas and neas use of dues money to support a candidate for public office. The fairness centers role in this case is representative of a broad public interest because it supports enforcement of existing laws and protection of public-sector employees in pennsylvania from having their union dues used to support candidates for office in violation of state law. Therefore, the litigation would also have a substantial impact beyond the interest of the litigants in that it seeks to defend and uphold the political system established in pennsylvania. A favorable result would serve as an example for other states where similar state laws are being violated.the litigants receive no financial benefit, if any, from the litigation. The financial benefit is bestowed on the public-sector dues-payers in that their membership dues are not being used for illegal activities. The litigation is not one that would warrant representation from private sources because it would not be financially beneficial to a private law firm to take the case. While the impact is significant, the financial amounts at stake are relatively small for individual plaintiffs. The fairness center will not accept fees for services.

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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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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS:(A) NAME OF INDIVIDUAL: CHARLES F. MITCHELL(D) DESCRIPTION OF TRANSACTION: EXPLANATION: CHARLES F. MITCHELL IS THE PRESIDENT OF THE FAIRNESS CENTER, INC. AND THE VICE PRESIDENT AND CHIEF OPERATING OFFICER OF THE COMMONWEALTH FOUNDATION FOR PUBLIC POLICY ALTERNATIVES. THE COMMONWEALTH FOUNDATION FOR PUBLIC POLICY ALTERNATIVES HAS ENTERED INTO A SHARED SERVICES AGREEMENT WITH THE FAIRNESS CENTER, INC. FOR THE PURPOSE OF ALLOCATING AND ASSIGNING PAYMENT RESPONSIBILITY FOR COSTS AND EXPENSES BETWEEN THE TWO ORGANIZATIONS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE FAIRNESS CENTER'S BOARD OF TRUSTEES PRIOR TO SIGNATURE AND FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICIES ARE REVIEWED AND MONITORED ANNUALLY AND ALL THE FAIRNESS CENTER, INC. OFFICERS AND MEMBERS OF THE BOARD OF TRUSTEES MUST SIGN THE CONFLICT OF INTEREST DISCLOSURE ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN ADDITION TO THE DOCUMENTS REQUIRED BY LAW, THE ORGANIZATION WILL VOLUNTARILY MAKE THE FOLLOWING DOCUMENTS AVAILABLE, UPON REQUEST: A.ARTICLES OF INCORPORATION, AS FILED;B.BY-LAWS, AS MOST RECENTLY AMENDED AND RESTATED; ANDC.CONFLICT OF INTEREST POLICY, AS MOST RECENTLY AMENDED, IF APPLICABLE.BECAUSE THE ORGANIZATION'S FINANCIAL STATEMENTS ARE PREPARED ONLY FOR THE PURPOSES OF REPORTING TO BOARD AND PREPARING THE ORGANIZATION'S ANNUAL INFORMATION RETURN, SUCH STATEMENTS WILL NOT BE MADE AVAILABLE TO THE PUBLIC, EXCEPT AS REPORTED ON THE ORGANIZATION'S ANNUAL INFORMATION RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ITEM COLUMN (B) COLUMN (C) COLUMN (D)SSA STAFFING 32,582 4,225 5,127CONSULTING/PROFESSIONAL FEES 97,358 15,440 9,708TOTAL LINE 11G 129,940 19,665 14,835
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PART III, LINE 4ALEGAL SERVICES DESCRIPTION OF CASES LITIGATED AND THE RATIONALE FOR THE DETERMINATION THAT THE LITIGATION BENEFITS THE PUBLIC GENERALLY:I. CASE NAME: JANE LADLEY AND CHRISTOPHER MEIER V. PENNSYLVANIA STATE EDUCATION ASSOCIATION (FILE STAMPED SEPTEMBER 18, 2014, LANCASTER, PA) CASE NO. 14-08552.THE FAIRNESS CENTER PROVIDES LEGAL SERVICES TO SCHOOLTEACHERS JANE LADLEY AND CHRIS MEIER, WHO ARE THE TARGETS OF AN ALLEGED ILLEGAL PUBLIC UNION SCHEME DESIGNED TO (I) PREVENT ALL NONUNION EMPLOYEES, INCLUDING LADLEY AND MEIER, FROM SENDING MONEY TO CERTAIN PUBLIC CHARITIES, AND (II) FUNNEL MONEY TO THE UNIONS FAVORITE CHARITIES. THE FAIRNESS CENTERS ROLE IN THE CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST BY SEEKING TO CLARIFY OR EXPAND UPON NONUNION EMPLOYEES' CONSTITUTIONAL RIGHTS AND TO PROVIDE PROTECTION TO ANY NONUNION EMPLOYEE IN PENNSYLVANIA FROM HAVING THEIR UNION DUES USED TO FUND A CHARITY SUPPORTING CANDIDATES OR POLICIES TO WHICH THEY OBJECT ON RELIGIOUS OR OTHER GROUNDS. THE LITIGATION WOULD HAVE SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS BECAUSE ALL OF THE NONUNION EMPLOYEES IN PENNSYLVANIA WHERE SUCH CONDUCT IS OCCURRING ARE IMPACTED BY THE UNIONS PARTICIPATING IN SUCH PRACTICES. THE LITIGANTS RECEIVE NO FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION. THE FINANCIAL BENEFIT IS BESTOWED ON CHARITIES WHO ARE NOT RECEIVING CONTRIBUTIONS BECAUSE OF THE UNIONS PRACTICES. THE LITIGATION WOULD NOT WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE ARE RELATIVELY SMALL FOR INDIVIDUAL PLAINTIFFS. THE MISSION OF THE FAIRNESS CENTER IS MADE POSSIBLE BY THE GENEROUS SUPPORT OF ITS MEMBERS, GRANTS FROM LIKE-MINDED ORGANIZATIONS, AND THE GENERAL PUBLIC. FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES. PART III, LINE 4A CONTINUEDII. CASE NAME: TROMETTER V. NATIONAL EDUCATION ASSOCIATION (NEA) & PENNSYLVANIA STATE EDUCATION ASSOCIATION (PSEA)THE FAIRNESS CENTER PROVIDES LEGAL SERVICES TO MARY TROMETTER, AN ASSISTANT PROFESSOR OF CULINARY ARTS AT THE PENNSYLVANIA COLLEGE OF TECHNOLOGY. THE FAIRNESS CENTER REPRESENTS MARY TROMETTER IN HER CHALLENGE TO THE PSEAS AND NEAS USE OF DUES MONEY TO SUPPORT A CANDIDATE FOR PUBLIC OFFICE. THE FAIRNESS CENTERS ROLE IN THIS CASE IS REPRESENTATIVE OF A BROAD PUBLIC INTEREST BECAUSE IT SUPPORTS ENFORCEMENT OF EXISTING LAWS AND PROTECTION OF PUBLIC-SECTOR EMPLOYEES IN PENNSYLVANIA FROM HAVING THEIR UNION DUES USED TO SUPPORT CANDIDATES FOR OFFICE IN VIOLATION OF STATE LAW. THEREFORE, THE LITIGATION WOULD ALSO HAVE A SUBSTANTIAL IMPACT BEYOND THE INTEREST OF THE LITIGANTS IN THAT IT SEEKS TO DEFEND AND UPHOLD THE POLITICAL SYSTEM ESTABLISHED IN PENNSYLVANIA. A FAVORABLE RESULT WOULD SERVE AS AN EXAMPLE FOR OTHER STATES WHERE SIMILAR STATE LAWS ARE BEING VIOLATED.THE LITIGANTS RECEIVE NO FINANCIAL BENEFIT, IF ANY, FROM THE LITIGATION. THE FINANCIAL BENEFIT IS BESTOWED ON THE PUBLIC-SECTOR DUES-PAYERS IN THAT THEIR MEMBERSHIP DUES ARE NOT BEING USED FOR ILLEGAL ACTIVITIES. THE LITIGATION IS NOT ONE THAT WOULD WARRANT REPRESENTATION FROM PRIVATE SOURCES BECAUSE IT WOULD NOT BE FINANCIALLY BENEFICIAL TO A PRIVATE LAW FIRM TO TAKE THE CASE. WHILE THE IMPACT IS SIGNIFICANT, THE FINANCIAL AMOUNTS AT STAKE ARE RELATIVELY SMALL FOR INDIVIDUAL PLAINTIFFS. THE FAIRNESS CENTER WILL NOT ACCEPT FEES FOR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0H Edward DeBee
ReturnHeader/ReturnTs02015-11-10T14:49:41-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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