Civic Intelligence

Following the 7 Th Direction

990 • Fiscal year 2019 • EIN 47-5204292

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

Organization ProfileN/A
1125 S Ebenezer AveSioux Falls, SD 57106

(605) 679-5094

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

55th percentile

5.7%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

85th percentile

$24,757

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

36th percentile

-4.5%

Faster asset growth than 36% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

6th percentile

-68%

Faster revenue growth than 6% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$435,666

Down $20,456 (-4.5%) from 2018

Net Assets

Down

$435,666

Down $20,456 (-4.5%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue57th percentileNet Margin55th percentile

Revenue

Down

$270,994

Down $568,394 (-68%) from 2018

Expenses

Down

$255,508

Down $127,758 (-33%) from 2018

Net Income

Down

$15,486

Down $440,636 (-97%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth36th percentile

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

$600K$400K$200K$0Assets 2016: $2,882Liabilities 2016: $0Net Assets 2016: $2,8822016Assets 2018: $456,122Liabilities 2018: $0Net Assets 2018: $456,1222018Assets 2019: $435,666Liabilities 2019: $0Net Assets 2019: $435,6662019

Highlighted filing

2019

Assets$435,666
Liabilities$0
Net Assets$435,666
Open 2019 Filing

Operations Trend

Revenue Growth6th percentile

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

$1.0M$500K$0Revenue 2016: $48,561Expenses 2016: $38,024Net Income 2016: $10,5372016Revenue 2018: $839,388Expenses 2018: $383,266Net Income 2018: $456,1222018Revenue 2019: $270,994Expenses 2019: $255,508Net Income 2019: $15,4862019

Highlighted filing

2019

Revenue$270,994
Expenses$255,508
Net Income$15,486
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$270,994
Mission and Program Overview

Mission

Following the 7th direction brings hope and inspiration to native american youth through positive, real-life experiences exemplifying the creative passion, talent, optimism, and success of inspiring performance artists and role models.

To bring healing,inspiration and pride to minority youth and unity to cities with multi-cultural communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$350,000$350,000→ $0
Land, Buildings, and Equipment, Net$34,171$27,910▼ $6,261
Cash and Non-Interest-Bearing Accounts$30,841$21,746▼ $9,095
Inventories for Sale or Use$10,410$5,310▼ $5,100
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$456,122$435,666▼ $20,456
Other Assets Total$30,700$30,700→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$456,122$435,666▼ $20,456
Total Net Assets Fund Balance$456,122$435,666▼ $20,456
Total Liabilities and Net Assets / Fund Balance$456,122$435,666▼ $20,456

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$16,500$4,500$21,000
Equipment$11,410$4,890$16,300
Other Assets Org$30,700--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy SummersVice PresidentFT$24,757$24,757
Paul SummersExecutive DirectorFT$24,757$24,757

Board Members and Trustees

NameTitle
Shane SummersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$60,500
Program Service Revenue
$180,894
Investment Income
$0
Other Revenue
$29,600
All Other Contributions
$60,500
Change in Net Assets
$15,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,994
Salaries, Compensation, and Employee Benefits$49,514
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$99,055--$99,055
Current Officers, Directors, Trustees, and Key Employees$34,660$14,854-$49,514
Travel$40,965--$40,965
Advertising$9,409--$9,409
Office Expenses$6,312--$6,312
Depreciation Depletion$6,261--$6,261
Insurance$4,118--$4,118
Other Expenses$2,859--$2,859
Total Functional Expenses$240,654$14,854$0$255,508
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Paul and Kathy Summers are married and Shane is their son.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“No review was or will be conducted.”

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

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Following the 7th Direction
EIN
47-5204292
Phone
6056795094
Address
1125 S Ebenezer Ave, Sioux Falls, SD 57106

Signing Officer

Name
Paul Summers
Title
Executive Director
Signed
2020-11-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Summers
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Nelson & Nelson CPAs LLP
Address
1701 S Minnesota Ave, Sioux Falls, SD 57105-1751
Preparer
Charles A Nelson
Phone
6053361988
Raw XML Appendix357 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0456122
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0435666
IRS990/TravelGrp/ProgramServicesAmt040965
IRS990/TravelGrp/TotalAmt040965
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01125 S Ebenezer Ave
IRS990/USAddress/CityNm0Sioux Falls
IRS990/USAddress/StateAbbreviationCd0SD
IRS990/USAddress/ZIPCd057106
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Paul Summers
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Dir.
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Following the 7th Direction
ReturnHeader/Filer/BusinessNameControlTxt0FOLL
ReturnHeader/Filer/EIN0475204292
ReturnHeader/Filer/PhoneNum06056795094
ReturnHeader/Filer/USAddress/AddressLine1Txt01125 S Ebenezer Ave
ReturnHeader/Filer/USAddress/CityNm0Sioux Falls
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SD
ReturnHeader/Filer/USAddress/ZIPCd057106
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0460376568
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Nelson & Nelson CPAs LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01701 S Minnesota Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Sioux Falls
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0571051751
ReturnHeader/PreparerPersonGrp/PhoneNum06053361988
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Charles A Nelson
ReturnHeader/ReturnTs02020-11-16T13:18:29-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$435,666
Liabilities
$0
Net assets
$435,666
Revenue
$270,994
Expenses
$255,508
Net income
$15,486
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$4.36$0.00$4.36$2.71$2.56$0.15
2018Detailed filing. Detailed filing data is available for this year.$4.56$0.00$4.56$8.39$3.83$4.56
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.49$0.38$0.11