Civic Intelligence

Chapter 510 Ink

990 • Fiscal year 2021 • EIN 47-2793034

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 15, 2021

546 9th StreetOakland, CA 94607

(510) 469-0108

Siviq Scores

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

Liabilities / Assets

77th percentile

0.25x

Higher debt load relative to assets than 77% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.25x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

32nd percentile

2.3%

Higher net margin than 32% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

88th percentile

$99,750

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

74th percentile

30%

Faster asset growth than 74% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

59th percentile

24%

Faster revenue growth than 59% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$729,151

Up $169,710 (+30%) from 2020

Net Assets

Up

$543,472

Up $10,148 (+1.9%) from 2020

Liabilities

Up

$185,679

Up $159,562 (+611%) from 2020

Revenue

Up

$739,780

Up $142,503 (+24%) from 2020

Expenses

Up

$722,868

Up $153,902 (+27%) from 2020

Net Income

Down

$16,912

Down $11,399 (-40%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2016: $74,677Liabilities 2016: $29,221Net Assets 2016: $45,4562016Assets 2017: $136,236Liabilities 2017: $57,394Net Assets 2017: $78,8422017Assets 2018: $604,528Liabilities 2018: $21,672Net Assets 2018: $582,8562018Assets 2019: $531,703Liabilities 2019: $26,690Net Assets 2019: $505,0132019Assets 2020: $559,441Liabilities 2020: $26,117Net Assets 2020: $533,3242020Assets 2021: $729,151Liabilities 2021: $185,679Net Assets 2021: $543,4722021Assets 2022: $764,936Liabilities 2022: $398,402Net Assets 2022: $366,5342022Assets 2023: $914,152Liabilities 2023: $712,656Net Assets 2023: $201,4962023Assets 2024: $479,330Liabilities 2024: $738,817Net Assets 2024: -$259,4872024Assets 2025: $1,327,412Liabilities 2025: $1,588,227Net Assets 2025: -$260,8152025

Highlighted filing

2021

Assets$729,151
Liabilities$185,679
Net Assets$543,472

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $229,265Expenses 2016: $216,608Net Income 2016: $12,6572016Revenue 2017: $339,869Expenses 2017: $268,706Net Income 2017: $71,1632017Revenue 2018: $818,217Expenses 2018: $314,109Net Income 2018: $504,1082018Revenue 2019: $493,762Expenses 2019: $537,648Net Income 2019: -$43,8862019Revenue 2020: $597,277Expenses 2020: $568,966Net Income 2020: $28,3112020Revenue 2021: $739,780Expenses 2021: $722,868Net Income 2021: $16,9122021Revenue 2022: $775,450Expenses 2022: $952,388Net Income 2022: -$176,9382022Revenue 2023: $1,164,381Expenses 2023: $1,330,979Net Income 2023: -$166,5982023Revenue 2024: $862,933Expenses 2024: $1,279,457Net Income 2024: -$416,5242024Revenue 2025: $932,066Expenses 2025: $924,981Net Income 2025: $7,0852025

Highlighted filing

2021

Revenue$739,780
Expenses$722,868
Net Income$16,912
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$747,856
Mission and Program Overview

Mission

Chapter 510 is a made-in-Oakland youth writing, bookmaking & publishing center. Our teaching artists and mentors work side by side with educators to provide a safe space and supportive community so Black, brown, & queer youth ages 8-19 can write.

Chapter 510 is a made-in-Oakland youth writing, bookmaking & publishing center.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$225,078$345,198▲ $120,120
Pledges and Grants Receivable$138,647$338,234▲ $199,587
Inventories for Sale or Use$7,796$18,584▲ $10,788
Cash and Non-Interest-Bearing Accounts$182,186$12,930▼ $169,256
Prepaid Expenses and Deferred Charges$960$8,810▲ $7,850
Land, Buildings, and Equipment, Net$4,774$5,395▲ $621
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$559,441$729,151▲ $169,710
Other Assets Total-$0-
Liabilities
Other Liabilities-$149,900-
Accounts Payable and Accrued Expenses$23,640$35,779▲ $12,139
Mortgage Notes Payable Secured by Investment Property$2,477--
Total Liabilities$26,117$185,679▲ $159,562
Net Assets / Fund Balance
Net Assets With Donor Restrictions$484,649$511,081▲ $26,432
Net Assets Without Donor Restrictions$48,675$32,391▼ $16,284
Total Net Assets Fund Balance$533,324$543,472▲ $10,148
Total Liabilities and Net Assets / Fund Balance$559,441$729,151▲ $169,710

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,395$4,889$10,284
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Janet HellerExecutive DirectorPT$99,750$99,750

Board Members and Trustees

NameTitle
Mike ArmstrongCo-Chair
Patti BirbigliaCo-Chair
Adrienne TimmonsBoard Member
Alexis MadrigalBoard Member
Toni DawkinsBoard Member
Lauren KerrSecretary
Joe WetzelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$734,928
Program Service Revenue
$0
Investment Income
$737
Other Revenue
$4,115
All Other Contributions
$540,917
Change in Net Assets
$16,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$511,375
Other Expenses$206,183
Total Fundraising Expense$119,284
Professional Fundraising Fees$5,310
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$212,338$41,200$63,385$316,923
Current Officers, Directors, Trustees, and Key Employees$69,825$9,975$19,950$99,750
Occupancy$56,484$6,963$10,713$74,160
Other Employee Benefits$26,954$29,360$2,289$58,603
Payroll Taxes$24,186$4,693$7,220$36,099
Fees for Services Other$28,913-$343$29,256
Office Expenses$5,971$3,771$5,952$15,694
Insurance-$10,084-$10,084
Fees for Services Accounting-$7,346-$7,346
Fees for Services Professional Fundraising--$5,310$5,310
Depreciation Depletion$3,276$636$978$4,890
Other Expenses$2,633$665$1,264$3,897
Advertising$1,839$102$400$2,341
Fees for Services Legal-$1,142-$1,142
Conferences and Meetings$451$88$135$674
Interest-$73-$73
Travel$47$9$14$70
Total Functional Expenses$487,477$116,107$119,284$722,868
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,525
Professional Fundraising Fees$5,310
Fundraising Direct Expenses$4,952

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Moxy House Party$44,250---
Song & Story$9,265$6,525-$6,525
Total Events$53,515$6,525$4,952$1,573
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$149,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
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, Part VI, Line 11B: Form 990 Review Process

The COO and bookkeeper work with the accountant to complete th 990 then it is sent to the board for review via email prior to filing. A final version is then provided to board for discussion at a board meeting after it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

We discuss any concerns at monthly board meetings if any.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The ED is reviewed annually, and the board sets their salary.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The ED and COO set salaries depending on similarly sized organizations in the Bay Area.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All upon request.

Filing and Contact Details

Filer

Filer Name
Chapter 510 Ink
EIN
47-2793034
Phone
5104690108
Address
546 9th Street, Oakland, CA 94607

Signing Officer

Name
Janet Heller
Title
Executive Director
Signed
2021-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janet Heller
Formed
2013
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
25

Preparer

Firm
Crosby & Kaneda CPAs LLP
Address
1970 Broadway STE 930, Oakland, CA 94612
Preparer
Felix Gorrindo
Phone
5108352727
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

Due to COVID, we had to move all our programs online, using Zoom as our main platform. Though we did continue our writing and publishing programs, we had to shut our Westlake Middle School Writers' Room down for the year.

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IRS990/Desc0ELEMENTARY SCHOOL PROGRAMSVirtual Bookmaking Summer CampIn the summer of 2020, teaching artist Perla Yasmeen Melndez led an online bookmaking summer camp. 20 students (ages 8-11, grades 3-6) participated for six weeks. Each week featured a different method of bookmaking. Supplies for activities were dropped off on the doorsteps of all students, so students were able to work with the same materials and feel connected to each other despite the distance. Song & Story Summer CampIn the summer of 2020, Chapter 510 & the Dept. of Make Believe paired nine elementary school students (ages 8 - 10, grades 3-5) with nine local, professional musicians. Led by teaching artist Tiffany Golden, the students in Song & Story Camp wrote original songs that were composed and recorded by their musicians. The songs were arranged for guitar and ukulele and published into a songbook titled Freedom Is, illustrated by local artist Dawline-Jane Oni-Eseleh, and the album is available on Spotify. The young songwriters bemoan the global pandemic, dream of a peaceful planet, and celebrate their strongest selves. Hope reigns supreme.Free Virtual Story Appointments for OUSD ClassroomsChapter 510 beamed our magical, fun, and fantastic storytelling fiend trips into OUSD Zoom classrooms all throughout the year. Our staff and volunteers (including volunteer illustrators) brought 10 original books to life written by over 350 OUSD 2nd-5th graders. Each student received their very own book bound in our bookmaking studio at the end of the year. Redefining Justice Poetry Postcard Book Project with Hoover ElementaryIn the fall of 2020, teaching artist Perla Yasmeen Melndez led an online in-school book project with Hoover Elementary fourth-graders. Titled Redefining Justice, this poetry workshop invited each student to define what the word justice means to them through poetry, using concrete imagery and drawing from personal experience. Each student was paired with a professional, local illustrator who illustrated the students poem, using a postcard template provided to them. The forthcoming book, to be published in fall of 2021, will be a bound book of postcards that can be torn out and sent to a friend. The front of the postcard will feature the illustration and the back will feature its corresponding poem.Sing My Name: Virtual Musical Writing Workshop With the vision and leadership of Teaching Artist Tiffany Golden and musician Eli Wise, twelve OUSD 3rd-5th graders (ages 8-10) wrote a full-length musical titled Iceville. Meet Bubby, a non-binary kid set on time traveling back in time to save the world (and their parents) from the evil, enviroment-destroying scientist Mala. Each student was paired with a local musician or playwright. The musical playbook will be released fall 2021.MIDDLE SCHOOL PROGRAMSVirtual Middle School Poetry Workshops and 7 novels published Published poet and Teaching artist Giovanna Lomanto and Perla Yasmeen Melndez both lead year-long poetry workshops for 20 Oakland middle schoolers, keeping them connected and writing throughout the pandemic. Melndez workshop, Bend Like Water will culminate in a published anthology to be released in fall 2021. To keep our connection with Westlake Middle School, we published and celebrated two novels a month written by Westlake students in our Writers Room in 19/20. Each month during the school year Westlake and Chapter 510 hosted virtual community celebrations where the students read excerpts from their novels alongside their writing mentors and illustrators. New Dawn Rising Sci Fi Screenplay Writing WorkshopChapter 510 teaching artist and childrens book author Tiffany Golden led a year long sci-fi screenplay writing program for 10 seventh and eight graders on zoom. Each student was paired with a professional writing mentor who supported them with the screenplay. The program culminated in a final online table read where the students played different parts in each others scenes alongside their writing mentors a
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Chapter 510 is a made-in-Oakland youth writing, bookmaking & publishing center. Our teaching artists and volunteers work side-by-side with educators to provide a safe space and supportive community with a focus on Black, brown, and queer youth ages 8-19 to bravely write.
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01573
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01842
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0700
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IRS990/OccupancyGrp/ManagementAndGeneralAmt06963
IRS990/OccupancyGrp/ProgramServicesAmt056484
IRS990/OccupancyGrp/TotalAmt074160
IRS990/OfficeExpensesGrp/FundraisingAmt05952
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IRS990/OfficeExpensesGrp/TotalAmt015694
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029360
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt058603
IRS990/OtherExpensesGrp/Desc0Artist fees
IRS990/OtherExpensesGrp/Desc1Book printing & reproduction
IRS990/OtherExpensesGrp/Desc2Other
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IRS990/OtherExpensesGrp/FundraisingAmt11264
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08810
IRS990/PrincipalOfficerNm0Janet Heller
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IRS990/QuidProQuoContributionsInd0false
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IRS990/RegularMonitoringEnfrcInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04889
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010284
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
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IRS990ScheduleD/TotalLiabilityAmt0149900
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt046990
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IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt02740
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IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0150
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0800
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0950
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Moxy House Party
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Song & Story
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01168
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt01573
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Due to COVID, we had to move all our programs online, using Zoom as our main platform. Though we did continue our writing and publishing programs, we had to shut our Westlake Middle School Writers' Room down for the year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The COO and bookkeeper work with the accountant to complete th 990 then it is sent to the board for review via email prior to filing. A final version is then provided to board for discussion at a board meeting after it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2We discuss any concerns at monthly board meetings if any.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The ED is reviewed annually, and the board sets their salary.

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