Civic Intelligence

The Common Wheel

990 • Fiscal year 2023 • EIN 46-4763532

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 19, 2024

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

95th percentile

1.03x

Higher debt load relative to assets than 95% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

0.57x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

27th percentile

-10%

Higher net margin than 27% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

96th percentile

$74,404

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 15.1% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

32nd percentile

-9.8%

Faster asset growth than 32% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

1.1%

Faster revenue growth than 46% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$273,066

Down $29,594 (-9.8%) from 2022

Net Assets

Down

-$7,180

Down $50,504 (-117%) from 2022

Liabilities

Up

$280,246

Up $20,910 (+8.1%) from 2022

Revenue

Up

$492,887

Up $5,534 (+1.1%) from 2022

Expenses

Up

$543,391

Up $67,103 (+14%) from 2022

Net Income

Down

-$50,504

Down $61,569 (-556%) from 2022

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

2023

Assets$273,066
Liabilities$280,246
Net Assets-$7,180

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

2023

Revenue$492,887
Expenses$543,391
Net Income-$50,504
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 19, 2024
Return Version
2023v5.0
Gross Receipts
$498,909
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$209,998$99,979▼ $110,019
Savings and Temporary Cash Investments-$82,002-
Inventories for Sale or Use$70,831$51,579▼ $19,252
Land, Buildings, and Equipment, Net$10,605$9,959▼ $646
Prepaid Expenses and Deferred Charges$2,975$3,066▲ $91
Total Assets$302,660$273,066▼ $29,594
Other Assets Total$8,251$26,481▲ $18,230
Liabilities
Unsecured Notes Loans Payable$240,000$240,000→ $0
Other Liabilities$10,225$31,455▲ $21,230
Accounts Payable and Accrued Expenses$9,111$8,791▼ $320
Total Liabilities$259,336$280,246▲ $20,910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$43,324$-7,180▼ $50,504
Total Net Assets Fund Balance$43,324$-7,180▼ $50,504
Total Liabilities and Net Assets / Fund Balance$302,660$273,066▼ $29,594

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$8,187$1,367$9,554
Equipment$1,772$2,240$4,012
Other Assets Org$5,044--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Adriana AtencioExecutive DFT$74,404$74,404

Board Members and Trustees

NameTitle
Tony ColemanPresident
Arjun SanyalDirector
Catherine CoxDirector
Chantelle Melendez-torresDirector
Christina LeslieDirector
John HurshDirector
Jonathan BowmanDirector
Laura Pauls-thomasDirector
Ron PollockDirector
Zach LoveDirector
Mackenzie HandInterm Exec
Caleb BornmanScribe
Josh WeaverTreasurer
Juan MontesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$235,960
Program Service Revenue
$262,262
Investment Income
$687
Other Revenue
$-6,022
All Other Contributions
$219,960
Change in Net Assets
$-50,504
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,996
Other Expenses$229,395
Total Fundraising Expense$5,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,949$75,357-$215,306
Current Officers, Directors, Trustees, and Key Employees$48,362$26,042-$74,404
Occupancy-$40,743-$40,743
Payroll Taxes$15,786$8,500-$24,286
Fees for Services Accounting$10,631$10,631-$21,262
Insurance$10,326$5,560-$15,886
Fees for Services Other$5,000$5,000-$10,000
Interest$3,575$1,925-$5,500
Advertising$1,415$1,415-$2,830
Office Expenses-$2,034-$2,034
Other Expenses$10,063$1,765$5,704$1,765
Depreciation Depletion$420$226-$646
All Other Expenses-$629-$629
Total Functional Expenses$342,093$195,594$5,704$543,391
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,022
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Bike Fli$16,000-$6,022-
Total Events$16,000-$6,022$-6,022
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$23,509
Accrued Payroll$7,315
Sales Tax Payable$631
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
Mackenzie Hand
Title
Interm Exec Director
Phone
7174613386
Signed
2024-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mackenzie Hand
Formed
2014
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
14
Volunteers
171

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

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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IRS990/OtherExpensesGrp/Desc2COMPUTER & SOFTWARE
IRS990/OtherExpensesGrp/Desc3GENERAL AND ADMINISTRATIV
IRS990/OtherExpensesGrp/FundraisingAmt05704
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010063
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15704
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21765
IRS990/OtherExpensesGrp/ProgramServicesAmt096566
IRS990/OtherExpensesGrp/ProgramServicesAmt110063
IRS990/OtherExpensesGrp/TotalAmt096566
IRS990/OtherExpensesGrp/TotalAmt120126
IRS990/OtherExpensesGrp/TotalAmt211408
IRS990/OtherExpensesGrp/TotalAmt31765
IRS990/OtherLiabilitiesGrp/BOYAmt010225
IRS990/OtherLiabilitiesGrp/EOYAmt031455
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt075357
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0139949
IRS990/OtherSalariesAndWagesGrp/TotalAmt0215306
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08500
IRS990/PayrollTaxesGrp/ProgramServicesAmt015786
IRS990/PayrollTaxesGrp/TotalAmt024286
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02975
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03066
IRS990/PrincipalOfficerNm0MACKENZIE HAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0453000
IRS990/ProgramServiceRevenueGrp/BusinessCd1811000
IRS990/ProgramServiceRevenueGrp/Desc0SALES REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0254422
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt17840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0254422
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17840
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0204978
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0172
IRS990/PYOtherExpensesAmt0222975
IRS990/PYOtherRevenueAmt0-8110
IRS990/PYProgramServiceRevenueAmt0290313
IRS990/PYRevenuesLessExpensesAmt011065
IRS990/PYSalariesCompEmpBnftPaidAmt0253313
IRS990/PYTotalExpensesAmt0476288
IRS990/PYTotalRevenueAmt0487353
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-50504
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0262262
IRS990/SavingsAndTempCashInvstGrp/EOYAmt082002
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt044000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt044000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0235960
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0204978
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0241897
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt072944
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0174237
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0930016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0687
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0172
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0932
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0262262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0290313
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0290324
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0368286
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0584265
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01795450
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt017475
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt023415
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt040890
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0687
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0172
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt021
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0932
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98380
IRS990ScheduleA/PublicSupportPY509Pct00.98390
IRS990ScheduleA/PublicSupportTotal509Amt02722356
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt044000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt044000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0498222
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0495291
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0532221
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0458705
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0781917
IRS990ScheduleA/Total509Grp/TotalAmt02766356
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0498909
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0495463
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0532242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0458748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0781926
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02767288
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02240
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04012
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08187
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01367
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt09554
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt021437
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt15044
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE ROU ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt17315
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2631
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT 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
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09959
IRS990ScheduleD/TotalBookValueOtherAssetsAmt026481
IRS990ScheduleD/TotalLiabilityAmt031455
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt016000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt016000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06022
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPRING BIKE FLI

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