Civic Intelligence

Social Enterprise and Training Center Inc

990 • Fiscal year 2022 • EIN 47-3946521

Jan 01, 2022 to Dec 31, 2022 • Filed on Feb 28, 2024

131 State StreetSchenectady, NY 12305

(518) 372-4100

Siviq Scores

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

Liabilities / Assets

88th percentile

0.74x

Higher debt load relative to assets than 88% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

1.03x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

74th percentile

$126,545

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2022 filings • NTEE B • $1M-$5M nonprofits • Source year 2022

Asset Growth

96th percentile

282%

Faster asset growth than 96% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

80th percentile

50%

Faster revenue growth than 80% of similar nonprofits.

2022 filings • NTEE B • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$4,524,309

Up $3,340,677 (+282%) from 2021

Net Assets

Up

$1,181,490

Up $528,864 (+81%) from 2021

Liabilities

Up

$3,342,819

Up $2,811,813 (+530%) from 2021

Revenue

Up

$3,255,479

Up $1,092,316 (+50%) from 2021

Expenses

Up

$2,726,615

Up $387,079 (+17%) from 2021

Net Income

Up

$528,864

Up $705,237 (+400%) from 2021

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$0Assets 2016: $603,661Liabilities 2016: $253,290Net Assets 2016: $350,3712016Assets 2017: $604,746Liabilities 2017: $305,203Net Assets 2017: $299,5432017Assets 2018: $674,346Liabilities 2018: $284,766Net Assets 2018: $389,5802018Assets 2019: $981,681Liabilities 2019: $582,111Net Assets 2019: $399,5702019Assets 2020: $1,321,749Liabilities 2020: $492,750Net Assets 2020: $828,9992020Assets 2021: $1,183,632Liabilities 2021: $531,006Net Assets 2021: $652,6262021Assets 2022: $4,524,309Liabilities 2022: $3,342,819Net Assets 2022: $1,181,4902022Assets 2023: $3,471,947Liabilities 2023: $2,814,704Net Assets 2023: $657,2432023Assets 2024: $3,995,215Liabilities 2024: $2,977,321Net Assets 2024: $1,017,8942024

Highlighted filing

2022

Assets$4,524,309
Liabilities$3,342,819
Net Assets$1,181,490

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $1,381,516Expenses 2016: $1,087,955Net Income 2016: $293,5612016Revenue 2017: $1,204,546Expenses 2017: $1,253,131Net Income 2017: -$48,5852017Revenue 2018: $1,481,833Expenses 2018: $1,391,796Net Income 2018: $90,0372018Revenue 2019: $2,065,982Expenses 2019: $2,055,993Net Income 2019: $9,9892019Revenue 2020: $2,524,090Expenses 2020: $2,094,661Net Income 2020: $429,4292020Revenue 2021: $2,163,163Expenses 2021: $2,339,536Net Income 2021: -$176,3732021Revenue 2022: $3,255,479Expenses 2022: $2,726,615Net Income 2022: $528,8642022Revenue 2023: $2,592,331Expenses 2023: $3,116,578Net Income 2023: -$524,2472023Revenue 2024: $4,076,523Expenses 2024: $3,715,872Net Income 2024: $360,6512024

Highlighted filing

2022

Revenue$3,255,479
Expenses$2,726,615
Net Income$528,864
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 28, 2024
Return Version
2022v5.0
Gross Receipts
$3,255,479
Mission and Program Overview

Mission

To provide transformative educational and workforce experiences that create a sense of purpose and hope in our communities and connect business to real time solutions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$777,987$1,799,172▲ $1,021,185
Land, Buildings, and Equipment, Net$225,253$180,063▼ $45,190
Loans From Officers Directors-$118,500-
Prepaid Expenses and Deferred Charges$44,042$30,500▼ $13,542
Inventories for Sale or Use$17,326$17,326→ $0
Cash and Non-Interest-Bearing Accounts$101,136$3,065▼ $98,071
Total Assets$1,183,632$4,524,309▲ $3,340,677
Other Assets Total$17,888$2,494,183▲ $2,476,295
Liabilities
Other Liabilities-$2,476,295-
Mortgage Notes Payable Secured by Investment Property$328,229$471,577▲ $143,348
Accounts Payable and Accrued Expenses$115,319$223,989▲ $108,670
Deferred Revenue$87,458$52,458▼ $35,000
Total Liabilities$531,006$3,342,819▲ $2,811,813
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$652,626$1,181,490▲ $528,864
Total Net Assets Fund Balance$652,626$1,181,490▲ $528,864
Total Liabilities and Net Assets / Fund Balance$1,183,632$4,524,309▲ $3,340,677

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,781$174,562$268,343
Other Land Buildings$21,885$69,749$91,634
Leasehold Improvements$64,397$7,880$72,277
Other Assets Org$2,055--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer LawrenceExecutive DiFT$117,699$8,846$126,545

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,189,689
Program Service Revenue
$65,790
Investment Income
$0
Other Revenue
$0
All Other Contributions
$972,354
Change in Net Assets
$528,864

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,255,479
Total Revenue per Audited Statements
$3,255,479
Total Revenue per Form 990
$3,255,479
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,710,442
Other Expenses$1,016,173
Total Fundraising Expense$46,500
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,179,023$148,264-$1,327,287
Occupancy$202,731$34,810-$237,541
Fees for Services Other$3,804$184,105$46,500$234,409
Other Employee Benefits$136,204$4,285-$140,489
Current Officers, Directors, Trustees, and Key Employees$113,128$13,416-$126,544
Payroll Taxes$113,462$2,660-$116,122
Insurance$52,907$25,939-$78,846
Information Technology$56,863$11,560-$68,423
Depreciation Depletion-$49,774-$49,774
Travel$23,532$15,433-$38,965
Fees for Services Accounting-$30,366-$30,366
Interest-$20,659-$20,659
Office Expenses$7,222$12,627-$19,849
Other Expenses$3,415$13,521-$16,936
Advertising$14,112$1,253-$15,365
All Other Expenses$2,711$4,891-$7,602
Conferences and Meetings$857$1,293-$2,150
Total Functional Expenses$2,053,446$626,669$46,500$2,726,615

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,726,615
Total Expenses per Audited Statements$2,726,615
Total Expenses per Form 990$2,726,615
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$118,500-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$2,476,295
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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

A copy of the 990 is provided to all board members prior to filing. Board members review and discuss the return with the director of finance and provide feedback as necessary. The review, discussion and approval to file the 990 are documented in the meeting minutes.

Form 990, Page 6, Part VI, Line 12C

Section 2. Conflict of interest. (a) a conflict of interest does exist when a matter to be acted upon by the board of directors confers a direct, substantial benefit to any director of the board, or business or agency from which such a director derives an income or had authority in governance; (b) a member of the board of directors shall abstain from voting or attempting to influence the vote on any matter before the board that places him/her in a conflict of interest. Said board member shall disclose the conflict or potential conflict as soon as he/she recognizes the conflict. If self-disclosure is not revealed, the board president or any member of the board of directors can-prior to voting on a specific matter in which a potential conflict of interest exists-inquire whether any member of the board desires to abstain from voting because of a conflict of interest. If no conflict of interest is disclosed but the president or any other member of the board states the opinion that such a conflict exists and the challenged board member refuses to abstain from the deliberations or voting as requested, the president shall immediately call for a vote of the directors to determine whether the challenged director is in a conflict of interest. If a majority of the directors present vote to require the abstention of the challenged director, that director shall not be permitted to vote; (c) each member of the board of directors shall annually sign the code of ethics as developed by the board, which shall further explain the expected duties of all board members and the methods to exercise their obligations under these bylaws.

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

The board referred to a nonprofit salary study report to determine appropriate compensation for the executive director. A performance review is conducted by the board annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Social Enterprise and Training
EIN
47-3946521
Phone
5183724100
Address
131 STATE STREET, SCHENECTADY, NY 12305

Signing Officer

Name
Jennifer Lawrence
Title
Executive Director
Phone
5183724100
Signed
2024-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Lawrence
Formed
2015
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
66
Volunteers
25

Preparer

Firm
Cusack & Company Cpas LLC
Address
7 AIRPORT PARK BLVD, LATHAM, NY 12110
Preparer
John a Criscone CPA
Phone
5187863550
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4C

Culinary program - the brain up culinary program teaches young people basic front-and-back-of-house skills to introduce them to careers in the culinary and hospitality industries. Students earn their restaurant ready certification from the national restaurant association education foundation as well as their servsafe food handlers and allergens certificates. Participants gain skills in customer service, restaurant communication, cooking methods, and more through seat instructors in order to prepare them for the industry. Qualified participants then go on to internships with local restaurants who provide students first-hand experiences in a variety of duties in a restaurant. Graduates from this program can go on to employment in the industry, community college culinary programs, or culinary apprenticeships.

Form 990, Page 2, Part III, Line 4D

Train-up - provides training to young adults that will lead to livable wage jobs in a high demand career that has community impact and demonstrates a promise for growth. Home furnishings - provides workforce training through recycling gently used household items in our warehouse to distribute to individuals and families in need in our community.

Financial Statement Notes

Schedule D, Page 3, Part X

The center implemented the asc accounting for income taxes and its current accounting policy for evaluating uncertain tax positions is in accordance with generally accepted accounting principles. The center has not recognized any benefits from uncertain tax positions in 2022 and believes it has no uncertain tax positions for which are reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the balance sheet date of december 31, 2022. Generally, federal, state and local authorities may examine the center's tax returns for three years from the date of filing; consequently, income tax returns for years prior to 2019 are no longer subject to examination by tax authorities.

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IRS990/ProgSrvcAccomActy2Grp/Desc0FUTURES - REDUCES RECIDIVISM IN SCHENECTADY BY PROVIDING SUPPORT SERVICES, CAREER PLANNING, CREDENTIAL OPPORTUNITIES AND JOB COACHING TO JUSTICE- INVOLVED YOUNG ADULTS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CULINARY PROGRAM - THE BRAIN UP CULINARY PROGRAM TEACHES YOUNG PEOPLE BASIC FRONT-AND-BACK-OF-HOUSE SKILLS TO INTRODUCE THEM TO CAREERS IN THE CULINARY AND HOSPITALITY INDUSTRIES. STUDENTS EARN THEIR RESTAURANT READY CERTIFICATION FROM THE NATIONAL RESTAURANT ASSOCIATION EDUCATION FOUNDATION AS WELL AS THEIR SERVSAFE FOOD HANDLERS AND ALLERGENS CERTIFICATES. PARTICIPANTS GAIN SKILLS IN CUSTOMER SERVICE, RESTAURANT COMMUNICATION, COOKING METHODS, AND MORE THROUGH SEAT INSTRUCTORS IN ORDER TO PREPARE THEM FOR THE INDUSTRY. QUALIFIED PARTICIPANTS THEN GO ON TO INTERNSHIPS WITH LOCAL RESTAURANTS WHO PROVIDE STUDENTS FIRST-HAND EXPERIENCES IN A VARIETY OF DUTIES IN A RESTAURANT. GRADUATES FROM THIS PROGRAM CAN GO ON TO EMPLOYMENT IN THE INDUSTRY, COMMUNITY COLLEGE CULINARY PROGRAMS, OR CULINARY APPRENTICESHIPS.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TRAIN-UP - PROVIDES TRAINING TO YOUNG ADULTS THAT WILL LEAD TO LIVABLE WAGE JOBS IN A HIGH DEMAND CAREER THAT HAS COMMUNITY IMPACT AND DEMONSTRATES A PROMISE FOR GROWTH. HOME FURNISHINGS - PROVIDES WORKFORCE TRAINING THROUGH RECYCLING GENTLY USED HOUSEHOLD ITEMS IN OUR WAREHOUSE TO DISTRIBUTE TO INDIVIDUALS AND FAMILIES IN NEED IN OUR COMMUNITY.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 76,296
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT- BUILDINGS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SECURITY DEPOSIT- NATIONAL GRID
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER IMPLEMENTED THE ASC ACCOUNTING FOR INCOME TAXES AND ITS CURRENT ACCOUNTING POLICY FOR EVALUATING UNCERTAIN TAX POSITIONS IS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE CENTER HAS NOT RECOGNIZED ANY BENEFITS FROM UNCERTAIN TAX POSITIONS IN 2022 AND BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS FOR WHICH ARE REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN 12 MONTHS OF THE BALANCE SHEET DATE OF DECEMBER 31, 2022. GENERALLY, FEDERAL, STATE AND LOCAL AUTHORITIES MAY EXAMINE THE CENTER'S TAX RETURNS FOR THREE YEARS FROM THE DATE OF FILING; CONSEQUENTLY, INCOME TAX RETURNS FOR YEARS PRIOR TO 2019 ARE NO LONGER SUBJECT TO EXAMINATION BY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CULINARY PROGRAM - THE BRAIN UP CULINARY PROGRAM TEACHES YOUNG PEOPLE BASIC FRONT-AND-BACK-OF-HOUSE SKILLS TO INTRODUCE THEM TO CAREERS IN THE CULINARY AND HOSPITALITY INDUSTRIES. STUDENTS EARN THEIR RESTAURANT READY CERTIFICATION FROM THE NATIONAL RESTAURANT ASSOCIATION EDUCATION FOUNDATION AS WELL AS THEIR SERVSAFE FOOD HANDLERS AND ALLERGENS CERTIFICATES. PARTICIPANTS GAIN SKILLS IN CUSTOMER SERVICE, RESTAURANT COMMUNICATION, COOKING METHODS, AND MORE THROUGH SEAT INSTRUCTORS IN ORDER TO PREPARE THEM FOR THE INDUSTRY. QUALIFIED PARTICIPANTS THEN GO ON TO INTERNSHIPS WITH LOCAL RESTAURANTS WHO PROVIDE STUDENTS FIRST-HAND EXPERIENCES IN A VARIETY OF DUTIES IN A RESTAURANT. GRADUATES FROM THIS PROGRAM CAN GO ON TO EMPLOYMENT IN THE INDUSTRY, COMMUNITY COLLEGE CULINARY PROGRAMS, OR CULINARY APPRENTICESHIPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRAIN-UP - PROVIDES TRAINING TO YOUNG ADULTS THAT WILL LEAD TO LIVABLE WAGE JOBS IN A HIGH DEMAND CAREER THAT HAS COMMUNITY IMPACT AND DEMONSTRATES A PROMISE FOR GROWTH. HOME FURNISHINGS - PROVIDES WORKFORCE TRAINING THROUGH RECYCLING GENTLY USED HOUSEHOLD ITEMS IN OUR WAREHOUSE TO DISTRIBUTE TO INDIVIDUALS AND FAMILIES IN NEED IN OUR COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS PROVIDED TO ALL BOARD MEMBERS PRIOR TO FILING. BOARD MEMBERS REVIEW AND DISCUSS THE RETURN WITH THE DIRECTOR OF FINANCE AND PROVIDE FEEDBACK AS NECESSARY. THE REVIEW, DISCUSSION AND APPROVAL TO FILE THE 990 ARE DOCUMENTED IN THE MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SECTION 2. CONFLICT OF INTEREST. (A) A CONFLICT OF INTEREST DOES EXIST WHEN A MATTER TO BE ACTED UPON BY THE BOARD OF DIRECTORS CONFERS A DIRECT, SUBSTANTIAL BENEFIT TO ANY DIRECTOR OF THE BOARD, OR BUSINESS OR AGENCY FROM WHICH SUCH A DIRECTOR DERIVES AN INCOME OR HAD AUTHORITY IN GOVERNANCE; (B) A MEMBER OF THE BOARD OF DIRECTORS SHALL ABSTAIN FROM VOTING OR ATTEMPTING TO INFLUENCE THE VOTE ON ANY MATTER BEFORE THE BOARD THAT PLACES HIM/HER IN A CONFLICT OF INTEREST. SAID BOARD MEMBER SHALL DISCLOSE THE CONFLICT OR POTENTIAL CONFLICT AS SOON AS HE/SHE RECOGNIZES THE CONFLICT. IF SELF-DISCLOSURE IS NOT REVEALED, THE BOARD PRESIDENT OR ANY MEMBER OF THE BOARD OF DIRECTORS CAN-PRIOR TO VOTING ON A SPECIFIC MATTER IN WHICH A POTENTIAL CONFLICT OF INTEREST EXISTS-INQUIRE WHETHER ANY MEMBER OF THE BOARD DESIRES TO ABSTAIN FROM VOTING BECAUSE OF A CONFLICT OF INTEREST. IF NO CONFLICT OF INTEREST IS DISCLOSED BUT THE PRESIDENT OR ANY OTHER MEMBER OF THE BOARD STATES THE OPINION THAT SUCH A CONFLICT EXISTS AND THE CHALLENGED BOARD MEMBER REFUSES TO ABSTAIN FROM THE DELIBERATIONS OR VOTING AS REQUESTED, THE PRESIDENT SHALL IMMEDIATELY CALL FOR A VOTE OF THE DIRECTORS TO DETERMINE WHETHER THE CHALLENGED DIRECTOR IS IN A CONFLICT OF INTEREST. IF A MAJORITY OF THE DIRECTORS PRESENT VOTE TO REQUIRE THE ABSTENTION OF THE CHALLENGED DIRECTOR, THAT DIRECTOR SHALL NOT BE PERMITTED TO VOTE; (C) EACH MEMBER OF THE BOARD OF DIRECTORS SHALL ANNUALLY SIGN THE CODE OF ETHICS AS DEVELOPED BY THE BOARD, WHICH SHALL FURTHER EXPLAIN THE EXPECTED DUTIES OF ALL BOARD MEMBERS AND THE METHODS TO EXERCISE THEIR OBLIGATIONS UNDER THESE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REFERRED TO A NONPROFIT SALARY STUDY REPORT TO DETERMINE APPROPRIATE COMPENSATION FOR THE EXECUTIVE DIRECTOR. A PERFORMANCE REVIEW IS CONDUCTED BY THE BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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