Civic Intelligence

The Key to Change

990 • Fiscal year 2022 • EIN 47-4809104

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 12, 2022

PO Box 16787Seattle, WA 98116-0787

(425) 243-3597

Siviq Scores

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

Liabilities / Assets

79th percentile

0.10x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

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

Net Margin

69th percentile

19%

Higher net margin than 69% of similar nonprofits.

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

Top Officer Pay

97th percentile

$84,994

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 17.2% of source-year revenue.

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

Asset Growth

87th percentile

63%

Faster asset growth than 87% of similar nonprofits.

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

Revenue Growth

69th percentile

38%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Up

$274,903

Up $106,046 (+63%) from 2021

Net Assets

Up

$248,205

Up $79,348 (+47%) from 2021

Liabilities

Up

$26,698

Up $26,698 from 2021

Revenue

Up

$494,803

Up $137,073 (+38%) from 2021

Expenses

Up

$400,321

Up $64,516 (+19%) from 2021

Net Income

Up

$94,482

Up $72,557 (+331%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2017: $50,327Net Assets 2017: $50,3272017Assets 2019: $70,360Net Assets 2019: $70,3602019Assets 2020: $146,951Liabilities 2020: $0Net Assets 2020: $146,9512020Assets 2021: $168,857Liabilities 2021: $0Net Assets 2021: $168,8572021Assets 2022: $274,903Liabilities 2022: $26,698Net Assets 2022: $248,2052022Assets 2023: $329,807Liabilities 2023: $70,251Net Assets 2023: $259,5562023Assets 2024: $564,691Liabilities 2024: $106,110Net Assets 2024: $458,5812024Assets 2025: $813,307Liabilities 2025: $160,045Net Assets 2025: $653,2622025

Highlighted filing

2022

Assets$274,903
Liabilities$26,698
Net Assets$248,205

Operations Trend

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

$1.5M$1.0M$500K$0Revenue 2017: $120,049Expenses 2017: $73,124Net Income 2017: $46,9252017Revenue 2019: $118,815Expenses 2019: $100,904Net Income 2019: $17,9112019Revenue 2020: $234,324Expenses 2020: $157,777Net Income 2020: $76,5472020Revenue 2021: $357,730Expenses 2021: $335,805Net Income 2021: $21,9252021Revenue 2022: $494,803Expenses 2022: $400,321Net Income 2022: $94,4822022Revenue 2023: $526,952Expenses 2023: $520,602Net Income 2023: $6,3502023Revenue 2024: $783,711Expenses 2024: $629,668Net Income 2024: $154,0432024Revenue 2025: $1,023,404Expenses 2025: $832,848Net Income 2025: $190,5562025

Highlighted filing

2022

Revenue$494,803
Expenses$400,321
Net Income$94,482
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 12, 2022
Return Version
2021v4.0
Gross Receipts
$494,803
Mission and Program Overview

Mission

To inspire underserved youth through world class music instruction and to support their development as self-aware leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$76,587$114,603▲ $38,016
Land, Buildings, and Equipment, Net$32,474$48,621▲ $16,147
Pledges and Grants Receivable-$45,000-
Investments in Publicly Traded Securities$43,232$38,562▼ $4,670
Savings and Temporary Cash Investments$16,564$23,982▲ $7,418
Accounts Receivable-$4,135-
Total Assets$168,857$274,903▲ $106,046
Liabilities
Accounts Payable and Accrued Expenses-$26,698-
Total Liabilities$0$26,698▲ $26,698
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$158,891$232,375▲ $73,484
Net Assets With Donor Restrictions$9,966$15,830▲ $5,864
Total Net Assets Fund Balance$168,857$248,205▲ $79,348
Total Liabilities and Net Assets / Fund Balance$168,857$274,903▲ $106,046

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,148$11,350$44,498
Other Land Buildings$15,473$6,667$22,140
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Quinton I MorrisExecutive DiPT$84,994$84,994

Board Members and Trustees

NameTitle
Susan LelandPresident
Ain PowellBoard Member
Brenda BarnesBoard Member
Leah BradfordBoard Member
Viesta MorrisTreasurer
Alex DiazVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$397,770
Program Service Revenue
$102,904
Investment Income
$-5,901
Other Revenue
$30
All Other Contributions
$397,770
Change in Net Assets
$94,482
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$204,021
Salaries, Compensation, and Employee Benefits$196,300
Total Fundraising Expense$35,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$90,950$34,285-$125,235
Fees for Services Other$48,875-$24,865$73,740
Other Salaries and Wages$26,377$26,377-$52,754
All Other Expenses$8,378$7,079$5,800$21,257
Payroll Taxes$12,296$6,015-$18,311
Advertising$10,010$429$3,861$14,300
Fees for Services Accounting-$8,575-$8,575
Occupancy$5,019$473-$5,492
Other Expenses$12,775$5,093-$5,093
Depreciation Depletion$4,869--$4,869
Insurance-$3,974-$3,974
Office Expenses$68$2,767-$2,835
Travel-$1,537$623$2,160
Conferences and Meetings-$1,566-$1,566
Fees for Service Investment Mgmnt Fees-$1,009-$1,009
Fees for Services Legal-$630-$630
Total Functional Expenses$260,021$105,151$35,149$400,321
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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 2

Quinton morris viesta morris exec dir secretary family relationship

Form 990, Page 6, Part VI, Line 11B

The organization's process is to provide a copy of form 990 to the board members prior to filing.

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

The organization, when considering board membership, checks for any conflicts of interest to ensure compliance with the policy. The governance committee monitors for compliance on an ongoing basis.

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

Key to change is a startup non-profit with limited resources. As a result, during the budget process, we examined other non-profits as comparisons and established a below market salary for the ceo position. When resources improve this will be revisited.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Key to Change
EIN
47-4809104
Phone
4252433597
Address
PO BOX 16787, SEATTLE, WA 98116-0787

Signing Officer

Name
Dr Quinton I Morris
Title
Executive Director
Phone
4252433597
Signed
2022-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Quinton I Morris
Formed
2016
Legal Domicile
Wa
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
BENSON & WILLIAMS CPA'S INC PS
Address
1843 E MAIN AVE, PUYALLUP, WA 98372-3147
Preparer
Tina Benson CPA
Phone
2538454281
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Conusulting 8,500 0 0 grantwriter 0 0 24,865 composer in residence 7,000 0 0 add'l violin instructor 20,797 0 0 adjudication 3,559 0 0 guest artists 5,146 0 0 studio accompanist 1,726 0 0 teaching intern 2,147 0 0 total 48,875 0 24,865

Form 990, Part XI, Line 9

Book / tax depreciation difference 356 change from cash to accrual basis of accounting -15,490 total -15,134

Form 990, Page 12, Part XII, Line 1

The organization is having financial statements prepared by a cpa (not independent) on the accrual basis of accounting. We have changed the method of accounting on form 990 from cash basis to accrual basis to match the basis of accounting for the financial statements.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0QUINTON MORRIS VIESTA MORRIS EXEC DIR SECRETARY FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S PROCESS IS TO PROVIDE A COPY OF FORM 990 TO THE BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION, WHEN CONSIDERING BOARD MEMBERSHIP, CHECKS FOR ANY CONFLICTS OF INTEREST TO ENSURE COMPLIANCE WITH THE POLICY. THE GOVERNANCE COMMITTEE MONITORS FOR COMPLIANCE ON AN ONGOING BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3KEY TO CHANGE IS A STARTUP NON-PROFIT WITH LIMITED RESOURCES. AS A RESULT, DURING THE BUDGET PROCESS, WE EXAMINED OTHER NON-PROFITS AS COMPARISONS AND ESTABLISHED A BELOW MARKET SALARY FOR THE CEO POSITION. WHEN RESOURCES IMPROVE THIS WILL BE REVISITED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONUSULTING 8,500 0 0 GRANTWRITER 0 0 24,865 COMPOSER IN RESIDENCE 7,000 0 0 ADD'L VIOLIN INSTRUCTOR 20,797 0 0 ADJUDICATION 3,559 0 0 GUEST ARTISTS 5,146 0 0 STUDIO ACCOMPANIST 1,726 0 0 TEACHING INTERN 2,147 0 0 TOTAL 48,875 0 24,865
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOOK / TAX DEPRECIATION DIFFERENCE 356 CHANGE FROM CASH TO ACCRUAL BASIS OF ACCOUNTING -15,490 TOTAL -15,134
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION IS HAVING FINANCIAL STATEMENTS PREPARED BY A CPA (NOT INDEPENDENT) ON THE ACCRUAL BASIS OF ACCOUNTING. WE HAVE CHANGED THE METHOD OF ACCOUNTING ON FORM 990 FROM CASH BASIS TO ACCRUAL BASIS TO MATCH THE BASIS OF ACCOUNTING FOR THE FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 12, PART XII, LINE 1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DR QUINTON I MORRIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04252433597
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE KEY TO CHANGE
ReturnHeader/Filer/BusinessNameControlTxt0KEYT
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0911306345
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENSON & WILLIAMS CPA'S INC PS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01843 E MAIN AVE

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