Civic Intelligence

The Common Wheel

990 • Fiscal year 2022 • EIN 46-4763532

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

324 N Queen StreetLancaster, PA 17603

(717) 461-3386

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.86x

Higher debt load relative to assets than 93% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

92nd percentile

0.53x

Higher debt load relative to revenue than 92% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

46th percentile

2.3%

Higher net margin than 46% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$63,260

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

93rd percentile

135%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

33rd percentile

-8.4%

Faster revenue growth than 33% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$302,660

Up $173,955 (+135%) from 2021

Net Assets

Up

$43,324

Up $8,888 (+26%) from 2021

Liabilities

Up

$259,336

Up $165,067 (+175%) from 2021

Revenue

Down

$487,353

Down $44,889 (-8.4%) from 2021

Expenses

Up

$476,288

Up $52,094 (+12%) from 2021

Net Income

Down

$11,065

Down $96,983 (-90%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2015: $22,446Liabilities 2015: $6,607Net Assets 2015: $15,8392015Assets 2016: $35,011Liabilities 2016: $17,496Net Assets 2016: $17,5152016Assets 2017: $57,659Liabilities 2017: $3,777Net Assets 2017: $53,8822017Assets 2018: $142,372Liabilities 2018: $161,287Net Assets 2018: -$18,9152018Assets 2019: $142,466Liabilities 2019: $140,446Net Assets 2019: $2,0202019Assets 2020: $81,348Liabilities 2020: $154,960Net Assets 2020: -$73,6122020Assets 2021: $128,705Liabilities 2021: $94,269Net Assets 2021: $34,4362021Assets 2022: $302,660Liabilities 2022: $259,336Net Assets 2022: $43,3242022Assets 2023: $273,066Liabilities 2023: $280,246Net Assets 2023: -$7,1802023Assets 2024: $249,654Liabilities 2024: $251,413Net Assets 2024: -$1,7592024

Highlighted filing

2022

Assets$302,660
Liabilities$259,336
Net Assets$43,324

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $153,640Expenses 2015: $139,481Net Income 2015: $14,1592015Revenue 2016: $210,282Expenses 2016: $208,606Net Income 2016: $1,6762016Revenue 2017: $311,484Expenses 2017: $275,117Net Income 2017: $36,3672017Revenue 2018: $480,600Expenses 2018: $553,397Net Income 2018: -$72,7972018Revenue 2019: $771,564Expenses 2019: $750,629Net Income 2019: $20,9352019Revenue 2020: $457,486Expenses 2020: $533,118Net Income 2020: -$75,6322020Revenue 2021: $532,242Expenses 2021: $424,194Net Income 2021: $108,0482021Revenue 2022: $487,353Expenses 2022: $476,288Net Income 2022: $11,0652022Revenue 2023: $492,887Expenses 2023: $543,391Net Income 2023: -$50,5042023Revenue 2024: $619,189Expenses 2024: $613,768Net Income 2024: $5,4212024

Highlighted filing

2022

Revenue$487,353
Expenses$476,288
Net Income$11,065
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$495,463
Mission and Program Overview

Mission

The organization's goal is to encourage bicycling in lancaster and to create a fun, welcoming space that provides access to hands on education and tools to all members of the community.

Revolutionizing people and places using the energy and equity of bicycles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$35,867$209,998▲ $174,131
Inventories for Sale or Use$78,693$70,831▼ $7,862
Land, Buildings, and Equipment, Net$11,251$10,605▼ $646
Prepaid Expenses and Deferred Charges-$2,975-
Accounts Receivable$250--
Total Assets$167,338$302,660▲ $135,322
Other Assets Total$41,277$8,251▼ $33,026
Liabilities
Unsecured Notes Loans Payable$75,139$240,000▲ $164,861
Other Liabilities$45,142$10,225▼ $34,917
Accounts Payable and Accrued Expenses$14,798$9,111▼ $5,687
Total Liabilities$135,079$259,336▲ $124,257
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$32,259$43,324▲ $11,065
Total Net Assets Fund Balance$32,259$43,324▲ $11,065
Total Liabilities and Net Assets / Fund Balance$167,338$302,660▲ $135,322

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,431$1,123$9,554
Equipment$2,174$1,838$4,012
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adriana AtencioExecutive DFT$63,260$63,260

Board Members and Trustees

NameTitle
Zach LovePresident
Arjun SanyalDirector
Brittany SmithDirector
Caleb BornmanDirector
Christina LeslieDirector
John HurshDirector
Juan MontesDirector
Kearasten JordanDirector
Larry KeatingDirector
Laura Pauls-thomasDirector
Anthony ColemanSecretary
Josh WeaverTreasurer
Emily WilsonVice - Presi
Revenue and Support

Revenue Composition

Contributions and Grants
$204,978
Program Service Revenue
$290,313
Investment Income
$172
Other Revenue
$-8,110
All Other Contributions
$191,948
Change in Net Assets
$11,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,313
Other Expenses$222,975
Total Fundraising Expense$4,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,620$59,564-$170,184
Current Officers, Directors, Trustees, and Key Employees$41,119$22,141-$63,260
Occupancy-$33,686-$33,686
Insurance$14,641$7,883-$22,524
Payroll Taxes$12,915$6,954-$19,869
Fees for Services Accounting$5,275$5,275-$10,550
Advertising$3,685$3,685-$7,370
Interest$1,697$914-$2,611
Office Expenses-$1,929-$1,929
All Other Expenses$400$859-$1,259
Other Expenses$11,536$949$4,913$949
Depreciation Depletion$420$226-$646
Total Functional Expenses$310,860$160,515$4,913$476,288
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$8,110
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
Operating Lease Liability$5,943
Accrued Payroll$3,496
Sales Tax Payable$786
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
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

Form 990 was reviewed by the board of directors.

Form 990, Page 6, Part VI, Line 15A

The compensation of the organization's executive director was reviewed by the executive committee of the board and was approved by vote by the entire board.

Form 990, Page 6, Part VI, Line 19

Forms 990/990ez filed in prior years are available upon request and are available on guidestar.

Filing and Contact Details

Filer

Filer Name
The Common Wheel
EIN
46-4763532
Phone
7174613386
Address
324 N QUEEN STREET, LANCASTER, PA 17603

Signing Officer

Name
Adriana Atencio
Title
Executive Director
Phone
7174613386
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adriana Atencio
Formed
2014
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
15
Volunteers
141

Preparer

Firm
Bertz Hess & Co Llp
Address
36 EAST KING ST, LANCASTER, PA 17602
Preparer
Thomas a Wobber CPA
Phone
7173930767
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The organization files form 990 in the u.s. Federal jurisdiction and any applicable informational returns in pennsylvania. Management has evaluated the tax returns for uncertain tax positions. Federal tax returns are open for examination by authorities for three years from the due date of the returns, while the state returns are open for an unlimited time period.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt044000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0204978
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0241897
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt072944
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0174237
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0132146
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0826202
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt09
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0290313
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0584265
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0319842
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01853030
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt017475
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt028612
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt069502
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02748979
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01123
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05943
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13496
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2786
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND ANY APPLICABLE INFORMATIONAL RETURNS IN PENNSYLVANIA. MANAGEMENT HAS EVALUATED THE TAX RETURNS FOR UNCERTAIN TAX POSITIONS. FEDERAL TAX RETURNS ARE OPEN FOR EXAMINATION BY AUTHORITIES FOR THREE YEARS FROM THE DUE DATE OF THE RETURNS, WHILE THE STATE RETURNS ARE OPEN FOR AN UNLIMITED TIME PERIOD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WAS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR WAS REVIEWED BY THE EXECUTIVE COMMITTEE OF THE BOARD AND WAS APPROVED BY VOTE BY THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORMS 990/990EZ FILED IN PRIOR YEARS ARE AVAILABLE UPON REQUEST AND ARE AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SpecialConditionDesc0EXTENSION GRANTED TO 111523
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0302660
IRS990/TotalAssetsGrp/BOYAmt0167338
IRS990/TotalAssetsGrp/EOYAmt0302660

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