Civic Intelligence

Sparkwheel Inc.

990 • Fiscal year 2020 • EIN 48-1175467

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 11, 2020

1919 Delaware StreetLawrence, KS 66049

(785) 856-5190

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.43x

Higher debt load relative to assets than 72% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

42nd percentile

0.17x

Higher debt load relative to revenue than 42% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

57th percentile

$136,063

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

88th percentile

49%

Faster asset growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

18%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Flat

$2,219,243

Flat from 2020

Net Assets

Flat

$1,253,904

Flat from 2020

Liabilities

Flat

$965,339

Flat from 2020

Revenue

Flat

$5,792,772

Flat from 2020

Expenses

Flat

$5,159,558

Flat from 2020

Net Income

Flat

$633,214

Flat from 2020

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 2010: $73,437Liabilities 2010: $55,045Net Assets 2010: $18,3922010Assets 2011: $143,344Liabilities 2011: $81,726Net Assets 2011: $61,6182011Assets 2012: $160,048Liabilities 2012: $53,311Net Assets 2012: $106,7372012Assets 2013: $652,388Liabilities 2013: $529,558Net Assets 2013: $122,8302013Assets 2014: $870,517Liabilities 2014: $459,024Net Assets 2014: $411,4932014Assets 2015: $976,438Liabilities 2015: $564,284Net Assets 2015: $412,1542015Assets 2016: $765,890Liabilities 2016: $446,694Net Assets 2016: $319,1962016Assets 2017: $940,592Liabilities 2017: $382,074Net Assets 2017: $558,5182017Assets 2018: $1,304,672Liabilities 2018: $797,783Net Assets 2018: $506,8892018Assets 2019: $1,493,206Liabilities 2019: $878,266Net Assets 2019: $614,9402019Assets 2020: $2,219,243Liabilities 2020: $965,339Net Assets 2020: $1,253,9042020Assets 2020: $2,219,243Liabilities 2020: $965,339Net Assets 2020: $1,253,9042020Assets 2021: $1,995,879Liabilities 2021: $673,613Net Assets 2021: $1,322,2662021Assets 2022: $5,926,043Liabilities 2022: $332,227Net Assets 2022: $5,593,8162022Assets 2023: $5,078,435Liabilities 2023: $397,721Net Assets 2023: $4,680,7142023Assets 2024: $3,722,544Liabilities 2024: $352,120Net Assets 2024: $3,370,4242024

Highlighted filing

2020

Assets$2,219,243
Liabilities$965,339
Net Assets$1,253,904

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $253,1182010Revenue 2011: $404,914Expenses 2011: $361,688Net Income 2011: $43,2262011Revenue 2012: $703,882Expenses 2012: $658,763Net Income 2012: $45,1192012Revenue 2013: $804,655Expenses 2013: $788,562Net Income 2013: $16,0932013Revenue 2014: $4,019,987Expenses 2014: $3,731,324Net Income 2014: $288,6632014Revenue 2015: $4,077,816Expenses 2015: $3,912,461Net Income 2015: $165,3552015Revenue 2016: $4,160,689Expenses 2016: $4,253,647Net Income 2016: -$92,9582016Revenue 2017: $3,996,692Expenses 2017: $3,760,652Net Income 2017: $236,0402017Revenue 2018: $4,379,381Expenses 2018: $4,412,488Net Income 2018: -$33,1072018Revenue 2019: $4,899,488Expenses 2019: $4,791,437Net Income 2019: $108,0512019Revenue 2020: $5,792,772Expenses 2020: $5,159,558Net Income 2020: $633,2142020Revenue 2020: $5,792,772Expenses 2020: $5,159,558Net Income 2020: $633,2142020Revenue 2021: $5,620,147Expenses 2021: $5,551,785Net Income 2021: $68,3622021Revenue 2022: $10,689,088Expenses 2022: $6,417,538Net Income 2022: $4,271,5502022Revenue 2023: $6,740,314Expenses 2023: $8,375,226Net Income 2023: -$1,634,9122023Revenue 2024: $6,308,498Expenses 2024: $7,633,378Net Income 2024: -$1,324,8802024

Highlighted filing

2020

Revenue$5,792,772
Expenses$5,159,558
Net Income$633,214
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 11, 2020
Return Version
2019v5.0
Gross Receipts
$5,795,905
Mission and Program Overview

Mission

To remove barriers and provide those we serve with tools and resources they need to thrive, now and into the future.

To surround students with a community of support, empowering them to stay in school and achieve in life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$494,448$1,289,824▲ $795,376
Land, Buildings, and Equipment, Net$581,891$557,747▼ $24,144
Pledges and Grants Receivable$377,456$349,254▼ $28,202
Prepaid Expenses and Deferred Charges$33,118$16,125▼ $16,993
Total Assets$1,493,206$2,219,243▲ $726,037
Other Assets Total$6,293$6,293→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$432,365$410,142▼ $22,223
Other Liabilities-$350,247-
Deferred Revenue$234,164--
Accounts Payable and Accrued Expenses$211,737$204,950▼ $6,787
Total Liabilities$878,266$965,339▲ $87,073
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$543,954$756,570▲ $212,616
Net Assets With Donor Restrictions$70,986$497,334▲ $426,348
Total Net Assets Fund Balance$614,940$1,253,904▲ $638,964
Total Liabilities and Net Assets / Fund Balance$1,493,206$2,219,243▲ $726,037

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$433,073$31,473$464,546
Other Land Buildings$19,190$118,697$137,887
Land$83,160-$83,160
Equipment$22,324$28,181$50,505
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Malissa MartinPresident/ceFT$129,375$6,688$136,063

Board Members and Trustees

NameTitle
Neta JeffusChair
Howard KeimVice Chair
Alex DelaneyDirector
Don TurnbaughDirector
Jesse BrinsonDirector
Joey BakerDirector
Laura KaiserDirector
Paul CarttarDirector
Sarah ShipmanDirector
Whitney CasementSecretary
Cindy WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,409,457
Program Service Revenue
$0
Investment Income
$4,062
Other Revenue
$379,253
All Other Contributions
$304,335
Change in Net Assets
$633,214

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,792,772
Revenue Not Reported on Form 990
$299,070
Total Revenue per Audited Statements
$6,091,842
Total Revenue per Form 990
$5,792,772
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,244,180
Other Expenses$915,378
Total Fundraising Expense$413,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,894,654$343,631$315,004$3,553,289
Payroll Taxes$232,956$27,693$25,370$286,019
Other Employee Benefits$210,548$25,030$22,929$258,507
Fees for Services Other$150,082$18,641$9,320$178,043
Current Officers, Directors, Trustees, and Key Employees$104,794$12,937$11,644$129,375
Information Technology$63,798$2,375$3,350$69,523
Travel$60,030$1,787-$61,817
Occupancy$45,142$5,311$2,655$53,108
Depreciation Depletion$30,865$13,467$6,734$51,066
Insurance$28,688$3,375$1,687$33,750
Interest$19,996$2,353$1,176$23,525
Fees for Services Accounting$19,556$2,429$1,214$23,199
Office Expenses$3,791$10,982$3,260$18,033
Pension Plan Contributions$13,838$1,645$1,507$16,990
Conferences and Meetings$12,255$1,797$2,297$16,349
Advertising$11,292--$11,292
Fees for Services Legal$4,582$569$285$5,436
All Other Expenses$258$5,171-$5,429
Other Expenses$3,313$650$4,573$3,963
Total Functional Expenses$4,234,943$511,610$413,005$5,159,558

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,452,878
Expenses per Audited Statements$5,159,558
Total Expenses per Form 990$5,159,558
Expenses Not Reported on Form 990$293,320
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,133
Fundraising Gross Income$3,133
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Ottawa Bbq$16,609$1,903$1,903$0
Total Events$16,609$1,903$1,903-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$350,247
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

Form 990 is presented to the governing board and approved at a board meeting prior to the president signing and filing the return.

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

As necessary the board will examine situations and all material facts to determine if an actual conflict of interest exists. If such a conflict exists the board will vote whether to enter into the transaction.

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

The initial compensation was based on directors compensation in similar positions and programs with similar budgets. Each year the board of directors conducts a review. The change in compensation is based on the review and funds available in the budget for the upcoming year.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Communities in Schools of
EIN
48-1175467
Phone
7858565190
Address
1919 DELAWARE STREET, LAWRENCE, KS 66049

Signing Officer

Name
Malissa Martin
Title
President/CEO
Phone
7858561835
Signed
2020-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Malissa Martin
Formed
1995
Legal Domicile
Ks
Voting Board Members
11
Independent Board Members
11
Employees
105
Volunteers
1,757

Preparer

Firm
Ss&c Solutions Inc
Address
3320 CLINTON PARKWAY COURT SUITE 1, LAWRENCE, KS 66047
Preparer
Michele C Hammann CPA
Phone
7858384484
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code and, therefore, has no provision for federal income taxes. The oganization files as a tax-exempt organization.

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IRS990/PrincipalOfficerNm0MALISSA MARTIN
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RelatedEntityInd0true
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 4,558
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS NO PROVISION FOR FEDERAL INCOME TAXES. THE OGANIZATION FILES AS A TAX-EXEMPT ORGANIZATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.72$0.35$3.37$6.31$7.63$1.32
2023Summary only. Only limited summary data is available for this year.$5.08$0.40$4.68$6.74$8.38$1.63
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.93$0.33$5.59$10.7$6.42$4.27
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.67$1.32$5.62$5.55$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.22$0.97$1.25$5.79$5.16$0.63
2020Summary only. Only limited summary data is available for this year.$2.22$0.97$1.25$5.79$5.16$0.63
2019Summary only. Only limited summary data is available for this year.$1.49$0.88$0.61$4.90$4.79$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.80$0.51$4.38$4.41$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.38$0.56$4.00$3.76$0.24
2016Detailed filing. Detailed filing data is available for this year.$0.77$0.45$0.32$4.16$4.25$0.09
2015Summary only. Only limited summary data is available for this year.$0.98$0.56$0.41$4.08$3.91$0.17
2014Summary only. Only limited summary data is available for this year.$0.87$0.46$0.41$4.02$3.73$0.29
2013Summary only. Only limited summary data is available for this year.$0.65$0.53$0.12$0.80$0.79$0.02
2012Summary only. Only limited summary data is available for this year.$0.16$0.05$0.11$0.70$0.66$0.05
2011Summary only. Only limited summary data is available for this year.$0.14$0.08$0.06$0.40$0.36$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.06$0.02$0.25