Civic Intelligence

Begin Again Foundation

990 • Fiscal year 2017 • EIN 47-5223416

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

2059 George Mason Dr - PO Box 6029Virginia Beach, VA 23456

(727) 742-5794

Siviq Scores

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

Liabilities / Assets

54th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

54th percentile

0.00x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

94th percentile

61%

Higher net margin than 94% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

93rd percentile

134%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

-1.9%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$343,186

Up $196,277 (+134%) from 2016

Net Assets

Up

$343,186

Up $196,277 (+134%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$319,504

Down $6,110 (-1.9%) from 2016

Expenses

Down

$123,227

Down $55,478 (-31%) from 2016

Net Income

Up

$196,277

Up $49,368 (+34%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $146,909Liabilities 2016: $0Net Assets 2016: $146,9092016Assets 2017: $343,186Liabilities 2017: $0Net Assets 2017: $343,1862017Assets 2018: $676,452Liabilities 2018: $0Net Assets 2018: $676,4522018Assets 2019: $952,809Liabilities 2019: $69,500Net Assets 2019: $883,3092019Assets 2020: $1,360,888Liabilities 2020: $0Net Assets 2020: $1,360,8882020Assets 2021: $1,631,566Liabilities 2021: $299Net Assets 2021: $1,631,2672021Assets 2022: $2,859,844Liabilities 2022: $56,828Net Assets 2022: $2,803,0162022Assets 2023: $3,496,886Liabilities 2023: $14,638Net Assets 2023: $3,482,2482023Assets 2024: $3,864,995Liabilities 2024: $4,304Net Assets 2024: $3,860,6912024

Highlighted filing

2017

Assets$343,186
Liabilities$0
Net Assets$343,186

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2016: $325,614Expenses 2016: $178,705Net Income 2016: $146,9092016Revenue 2017: $319,504Expenses 2017: $123,227Net Income 2017: $196,2772017Revenue 2018: $554,229Expenses 2018: $220,963Net Income 2018: $333,2662018Revenue 2019: $445,067Expenses 2019: $238,210Net Income 2019: $206,8572019Revenue 2020: $882,154Expenses 2020: $404,575Net Income 2020: $477,5792020Revenue 2021: $635,053Expenses 2021: $364,674Net Income 2021: $270,3792021Revenue 2022: $1,594,633Expenses 2022: $422,884Net Income 2022: $1,171,7492022Revenue 2023: $1,328,903Expenses 2023: $649,671Net Income 2023: $679,2322023Revenue 2024: $1,062,509Expenses 2024: $684,066Net Income 2024: $378,4432024

Highlighted filing

2017

Revenue$319,504
Expenses$123,227
Net Income$196,277
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$410,496
Mission and Program Overview

Mission

The Begin Again Foundation works to bring access to basic human needs to families suffering from medical and life crises through partnerships with respected local, regional and international organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$146,909$343,186▲ $196,277
Rtn Earn Endowment Incm Other Fnds$146,909$343,186▲ $196,277
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$146,909$343,186▲ $196,277
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$146,909$343,186▲ $196,277
Total Liabilities and Net Assets / Fund Balance$146,909$343,186▲ $196,277
Compensation and Service Providers

Board Members and Trustees

NameTitle
Audrey-Ann LeishmanPres/Director
Ronald KramerSecy/Director
William MartinTreas/Director
Marc LeishmanVP / Director
Revenue and Support

Revenue Composition

Contributions and Grants
$155,023
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$164,481
All Other Contributions
$155,023
Change in Net Assets
$196,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$71,500
Other Expenses$51,727
Total Fundraising Expense$6,570
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$61,500--$61,500
Fees for Services Management$31,279$5,520$6,570$43,369
Foreign Grants$10,000--$10,000
Fees for Services Accounting-$3,000-$3,000
Fees for Services Legal-$1,606-$1,606
Travel$861$152-$1,013
All Other Expenses$400$70-$470
Advertising-$359-$359
Other Expenses$170$30-$200
Total Functional Expenses$105,664$10,993$6,570$123,227
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Childrens Hosp of the KingsNorfolk, VA501(c)(3)-$25,000
Patient Advocate FoundationHampton, VA501(c)(3)-$20,000
Period IncPortland, OR501(c)(3)-$10,000

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$254,741
Fundraising Direct Expenses$90,992
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Charity Classic Golf Tournament$254,741$254,741$71,325$183,416
Total Events$254,741$254,741$90,992$163,749
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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Marc Leishman and Audrey-Anne Leishman are husband and wife.William Martin is Marc Leishman's sports agent for his golf business.

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

During 2017, many of the operational duties were delegated to and managed by Olympus Foundation Management (at the beginning of the year) and, subsequently by PTI Sports Marketing. Their combined responsibilities included:Internal Financial ManagementPublic Relations and Brand ManagementFundraisingWebsite Creation & MaintenanceExternal Financial Management and ComplianceExecute and manage a fundraising event

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

The draft Form 990 is reviewed and approved by the governing body and legal counsel before the return is filed with the IRS.

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

Members of the Board of Directors review and sign the conflict of interest policy on an annual basis. For any items that present a conflict of interest, and any member with the conflict, abstains from voting on such issue.

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

The governing body determines compensation based on comparisons with compensation data for comparable positions at similar organizations. The governing body reviews compensation on an annual basis and approves any changes with a formal vote.

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

The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Begin Again Foundation
EIN
47-5223416
Phone
7277425794
Address
2059 George Mason Dr - PO Box 6029, Virginia Beach, VA 23456

Signing Officer

Name
Audrey-Ann Leishman
Title
President
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Audrey-Ann Leishman
Formed
2015
Legal Domicile
Va
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Richison & Jones Pllc
Address
2401 TEE CIR STE 103, NORMAN, OK 73069-6207
Preparer
Jeff S Jones
Phone
4053602282
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Provide grants and financial suport to patients and their families who are dealing with extreme medical conditions and related expenses. OTHER PROGRAM SERVICES 5: Through specific grants to Be Healthy.Period, the Begin Again Foundation delivers safe, organic feminine hygiene products to homeless shelters across Virginia Beach in an effort to protect at-wish women from Toxic Shock Syndrome.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0535119
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0535710
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01070829
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0732
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt057
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0789
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt0995521
IRS990ScheduleA/SubstantialContributorsTotAmt075308
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0535119
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0535710
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01070829
IRS990ScheduleA/TotalSupportAmt01071618
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt010000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/DescriptionOfNonCashAsstTxt0N/A
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0Check
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0General Support
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Australia
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/ValuationMethodUsedDesc0N/A
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt090992
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Charity Classic Golf Tournament
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0254741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0254741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0254741
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0254741
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0163749
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt071325
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt071325
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt019667
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt019667
IRS990ScheduleG/LicensedStatesCd0VA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt025000
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/CashGrantAmt210000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(c)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Childrens Hosp of the Kings
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Patient Advocate Foundation
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Period Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0540506321
IRS990ScheduleI/RecipientTable/RecipientEIN1541806317
IRS990ScheduleI/RecipientTable/RecipientEIN2472438066
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0601 Childrens Lane
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1421 Butler Farm Road
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt211 NE Martin Luther King Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Norfolk
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Hampton
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Portland
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1VA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd023507
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd123666
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd297232
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Board of Directors oversees the disbursement of grants and other assistance, along with the involvement of legal counsel. The Board reviews and votes on grant requests, and based upon the availability of funds and completion of a due diligence process, grants are disbursed to organizations that are qualified as tax-exempt under Section 501(c)(3) and in good standing within their respective jurisdictions of operation.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
IRS990ScheduleI/Total501c3OrgCnt03
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Provide grants and financial suport to patients and their families who are dealing with extreme medical conditions and related expenses. OTHER PROGRAM SERVICES 5: Through specific grants to Be Healthy.Period, the Begin Again Foundation delivers safe, organic feminine hygiene products to homeless shelters across Virginia Beach in an effort to protect at-wish women from Toxic Shock Syndrome.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Marc Leishman and Audrey-Anne Leishman are husband and wife.William Martin is Marc Leishman's sports agent for his golf business.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2During 2017, many of the operational duties were delegated to and managed by Olympus Foundation Management (at the beginning of the year) and, subsequently by PTI Sports Marketing. Their combined responsibilities included:Internal Financial ManagementPublic Relations and Brand ManagementFundraisingWebsite Creation & MaintenanceExternal Financial Management and ComplianceExecute and manage a fundraising event
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The draft Form 990 is reviewed and approved by the governing body and legal counsel before the return is filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Members of the Board of Directors review and sign the conflict of interest policy on an annual basis. For any items that present a conflict of interest, and any member with the conflict, abstains from voting on such issue.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing body determines compensation based on comparisons with compensation data for comparable positions at similar organizations. The governing body reviews compensation on an annual basis and approves any changes with a formal vote.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0VA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0146909
IRS990/TotalAssetsEOYAmt0343186
IRS990/TotalAssetsGrp/BOYAmt0146909
IRS990/TotalAssetsGrp/EOYAmt0343186
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0155023
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06570
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010993
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0105664
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123227
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0146909
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0343186
IRS990/TotalOtherProgSrvcExpenseAmt020000
IRS990/TotalOtherProgSrvcGrantAmt020000
IRS990/TotalProgramServiceExpensesAmt0105664
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0163749
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0732

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