Civic Intelligence

Professional Development & Training Center Inc

990 • Fiscal year 2014 • EIN 52-1110381

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 23, 2014

520 W Fayette Street21201

(410) 706-5360

Siviq Scores

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

Liabilities / Assets

89th percentile

0.51x

Higher debt load relative to assets than 89% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

84th percentile

0.15x

Higher debt load relative to revenue than 84% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

99th percentile

$124,864

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 28.0% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

25th percentile

-13%

Faster asset growth than 25% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$132,494

Down $19,926 (-13%) from 2013

Net Assets

Down

$65,520

Down $17,892 (-21%) from 2013

Liabilities

Down

$66,974

Down $2,034 (-2.9%) from 2013

Revenue

$445,729

No earlier filing loaded for comparison.

Expenses

Up

$463,621

Up $7,028 (+1.5%) from 2013

Net Income

-$17,892

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $128,079Liabilities 2011: $43,323Net Assets 2011: $84,7562011Assets 2012: $129,348Liabilities 2012: $63,982Net Assets 2012: $65,3662012Assets 2013: $152,420Liabilities 2013: $69,008Net Assets 2013: $83,4122013Assets 2014: $132,494Liabilities 2014: $66,974Net Assets 2014: $65,5202014Assets 2015: $115,484Liabilities 2015: $71,972Net Assets 2015: $43,5122015Assets 2016: $162,971Liabilities 2016: $44,261Net Assets 2016: $118,7102016Assets 2017: $204,198Liabilities 2017: $28,762Net Assets 2017: $175,4362017Assets 2019: $285,854Liabilities 2019: $28,574Net Assets 2019: $257,2802019Assets 2020: $371,669Liabilities 2020: $36,493Net Assets 2020: $335,1762020Assets 2021: $381,436Liabilities 2021: $38,540Net Assets 2021: $342,8962021Assets 2022: $930,192Liabilities 2022: $38,002Net Assets 2022: $892,1902022Assets 2023: $695,166Liabilities 2023: $38,465Net Assets 2023: $656,7012023Assets 2024: $524,402Liabilities 2024: $32,393Net Assets 2024: $492,0092024

Highlighted filing

2014

Assets$132,494
Liabilities$66,974
Net Assets$65,520

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $458,8952011Expenses 2012: $473,6092012Expenses 2013: $456,5932013Revenue 2014: $445,729Expenses 2014: $463,621Net Income 2014: -$17,8922014Revenue 2015: $428,791Expenses 2015: $450,799Net Income 2015: -$22,0082015Revenue 2016: $499,777Expenses 2016: $424,579Net Income 2016: $75,1982016Revenue 2017: $569,285Expenses 2017: $512,559Net Income 2017: $56,7262017Revenue 2019: $576,853Expenses 2019: $546,940Net Income 2019: $29,9132019Revenue 2020: $469,808Expenses 2020: $467,657Net Income 2020: $2,1512020Revenue 2021: $377,071Expenses 2021: $369,351Net Income 2021: $7,7202021Revenue 2022: $978,909Expenses 2022: $429,615Net Income 2022: $549,2942022Revenue 2023: $223,965Expenses 2023: $442,964Net Income 2023: -$218,9992023Revenue 2024: $273,830Expenses 2024: $438,522Net Income 2024: -$164,6922024

Highlighted filing

2014

Revenue$445,729
Expenses$463,621
Net Income-$17,892
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 23, 2014
Return Version
2013v3.0
Gross Receipts
$445,729
Mission and Program Overview

Mission

The mission of maryland youth and the law, inc is to serve the young people of maryland by providing real-world educational opportunities and experiences that will facilitate their understanding and appreciation of our law and justice system.

To provide law related education and assistance in conducting program activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$54,032$61,794▲ $7,762
Cash and Non-Interest-Bearing Accounts$67,174$43,205▼ $23,969
Land, Buildings, and Equipment, Net$24,007$23,394▼ $613
Prepaid Expenses and Deferred Charges$2,829$2,107▼ $722
Savings and Temporary Cash Investments$4,378$1,994▼ $2,384
Total Assets$152,420$132,494▼ $19,926
Liabilities
Accounts Payable and Accrued Expenses$53,641$56,177▲ $2,536
Unsecured Notes Loans Payable$15,367$10,797▼ $4,570
Total Liabilities$69,008$66,974▼ $2,034
Net Assets / Fund Balance
Temporarily Rstr Net Assets$53,473$55,084▲ $1,611
Unrestricted Net Assets$29,939$10,436▼ $19,503
Total Net Assets Fund Balance$83,412$65,520▼ $17,892
Total Liabilities and Net Assets / Fund Balance$152,420$132,494▼ $19,926

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$23,394$31,647$55,041
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellery M Miller JrExecutive Director/VPFT$124,864$124,864

Board Members and Trustees

NameTitle
Charles WinnerDirector/President
AJ Bellido de LunaDirector
Adam CohenDirector
Alan CarmelDirector
Alice ChongDirector
Annabelle SherDirector
Barry GogelDirector
Deborah PotterDirector
Gary NormanDirector
Gilbert AustinDirector
Jane AndersDirector
Kathleen DumaisDirector
Kathleen TaborDirector
Michael GordonDirector
Rex ShepardDirector
Suzanne FaraceDirector
Thiruvendran VignarajahDirector
Victor SulinDirector/Treasurer
William A BealeDirector/VP
Revenue and Support

Revenue Composition

Contributions and Grants
$407,921
Program Service Revenue
$37,808
Investment Income
$0
Other Revenue
$0
All Other Contributions
$323,800
Change in Net Assets
$-17,892

Audited Revenue Reconciliation

Revenue per Audited Statements
$445,729
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$445,729
Total Revenue per Form 990
$445,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$328,748
Other Expenses$134,873
Total Fundraising Expense$35,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,252$35,637$24,726$265,615
Other Employee Benefits$27,898$4,510$3,334$35,742
Occupancy$16,747$1,614$1,816$20,177
Payroll Taxes$16,135$2,219$1,815$20,169
Fees for Services Accounting-$11,500-$11,500
Depreciation Depletion$6,001$825$675$7,501
Pension Plan Contributions$5,778$794$650$7,222
Travel$4,596$632$517$5,745
Office Expenses$4,030$950$453$5,433
Information Technology$3,641$501$410$4,552
Conferences and Meetings$3,324$457$374$4,155
All Other Expenses$1,175$1,116$130$2,421
Insurance$1,547$184$110$1,841
Other Expenses$780$107$88$975
Interest$426$59$48$533
Total Functional Expenses$366,599$61,722$35,300$463,621

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$463,621
Total Expenses per Audited Statements$463,621
Total Expenses per Form 990$463,621
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Audit committee
No
Backup withholding compliance
Yes
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
Yes
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, Part VI, Section A, line 6

By-Laws Article I - Members Section 8 - Identity of Members The members of the Corporation shall be composed of appointed members. Each member is appointed by a majority of the Board of Directors. The member will retain their status as long as they 1) pay any and all annual dues imposed by the Corporation and 2) meet any and all other conditions as shall be set by the Board of Directors.

Form 990, Part VI, Section A, line 7A

By-Laws Article II - Board of Directors Section 3 - Nomination and Election of Directors The Nominating Committee will meet at least thirty (30) days prior to the Annual Meeting to decide upon a slate of directors. The committee shall present such slate to the Board of Directors not less than twenty (20) days prior to the Annual Meeting. A member(s) may make a written request to the Nominating Committee not less than ten (10) days prior to the Annual Meeting, designating an additional slate or slates of directors. The Nominating Committee shall present such slate or slates to the Board of Directors. Afterward, the Secretary shall apprise the members of the corporation of said slate or slates. Then, the Nominating Committee shall present the said slate or slates of nominees to the members of the corporation for election at the Annual Meeting.

Form 990, Part VI, Section B, line 11

The Treasurer and Vice President apprise the Committee about the audit, overall P&L report with current and prior FY comparison. The committee approves the financials. In addition to the above referenced discussion, each board member is emailed the Form 990 tax return for individual review before discussion.

Form 990, Part VI, Section B, line 12C

The Conflict of Interest Policy is in the Employee Handbook. An employee or member is given this publication at the initial employment or membership. The Board of Directors monitors incidents of potential or actual conflicts of interests and determines the appropriate course of action.

Form 990, Part VI, Section B, line 15B

The organization has a Compensation Committee. This Committee researches industry related compensation levels and packages. The Committee also considers the job's responsibilities and duties and the years of service. This information is brought before the Board of Directors for approval.

Form 990, Part VI, Section C, line 19

The organization has these documents available on the Guidestar website.

Form 990, Part VII

A.J. Bellido de Luna - 500 W Baltimore St, Baltimore, MD 21201. Jane Anders - 90 East Street, Annapolis, MD 21401. Gilbert Austin - 11811 Ashley Drive, Rockville, MD 20852. William A. Beale - 604 Central Ave, Towson, MD 21204. Adam Cohen - 23 East Centre Street, Baltimore, MD 21202. Kathleen Dumais - 33 Wood Lane, Rockville, MD 20850. Suzanne Farace - 1407 York Road, Suite 300, Lutherville, MD 21093. Ellery M. Miller, Jr. - 520 W. Fayette Street, Baltimore, MD 21201. Annabelle Sher - 217 E. Redwood St., 10th Floor, Baltimore, MD 21202. Victor Sulin - 85 Burns Crossing Road, Severn, MD 21144. Kathleen Tabor - 7814 Grassy Garth, Elkridge, MD 21075. Charles Winner - 2002 Clipper Park Road, Baltimore, MD 21211. Michael Gordon - 100 N. Charles St., Ste 1600, Baltimore, MD 21201. Alan Carmel - PO Box 142, Stevenson, MD 21153-0142. Gary Norman - 4145 Falls Road, Baltimore, MD 21211. Rex Shepard - 6901 N. Charles Street, Towson, MD 21204. Alice Chong - 9800 Savage RD, Fort Meade, MD 20755. Barry Gogel - 7979 Old Georgetown RD #400, Bethesda , MD 20814. Deborah Potter - 14350 Old Marlboro Pike, Upper Marlboro, MD 20772. Thiruvendran Vignarajah - 120 E Baltimore St, Baltimore, MD 21202.

Filing and Contact Details

Filer

EIN
52-1110381
Phone
4107065360

Signing Officer

Name
Ellery M Miller Jr
Title
Executive Director
Phone
4107065360
Signed
2014-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellery M Miller Jr
Formed
1978
Legal Domicile
Md
Voting Board Members
20
Independent Board Members
19
Employees
16
Volunteers
1,032

Preparer

Preparer
Michele Tremblay CPA
Phone
4105614411
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

PDT/CLREP is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from certain activities not directly related to PDT/CLREP's tax-exempt purpose is subject to taxation as unrelated business income. PDT/CLREP had no unrelated business income for the years ended June 30, 2014 and 2013. In addition, PDT/CLREP qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2). The Foundation believes that it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The Foundation files its forms 990 in the U.S. federal jurisdiction and various states. The Foundation is generally no longer subject to examination by the Internal Revenue Service for years before 2010.

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IRS990/Form990PartVIISectionAGrp/PersonNm6Suzanne Farace
IRS990/Form990PartVIISectionAGrp/PersonNm7Ellery M Miller Jr
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IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The mission of Professional Development and Training Center, Inc. is to serve the citizens and especially, young people of Maryland, by providing educational opportunities and experiences that will facilitate their understanding of the responsibilities of citizenship under our Constitution and to increase their ability to function effectively in our society. To that end, PDT, Inc. is committed to the development, implementation and evaluation of programs that accomplish this purpose.
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IRS990/OperateHospitalInd00
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IRS990/OtherExpensesGrp/Desc0Program Expenses
IRS990/OtherExpensesGrp/Desc1Phone/Fax/Internet
IRS990/OtherExpensesGrp/Desc2Security
IRS990/OtherExpensesGrp/Desc3Printing
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.24$0.32$4.92$2.74$4.39$1.65
2023Detailed filing. Detailed filing data is available for this year.$6.95$0.38$6.57$2.24$4.43$2.19
2022Detailed filing. Detailed filing data is available for this year.$9.30$0.38$8.92$9.79$4.30$5.49
2021Detailed filing. Detailed filing data is available for this year.$3.81$0.39$3.43$3.77$3.69$0.08
2020Detailed filing. Detailed filing data is available for this year.$3.72$0.36$3.35$4.70$4.68$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.86$0.29$2.57$5.77$5.47$0.30
2017Detailed filing. Detailed filing data is available for this year.$2.04$0.29$1.75$5.69$5.13$0.57
2016Detailed filing. Detailed filing data is available for this year.$1.63$0.44$1.19$5.00$4.25$0.75
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.72$0.44$4.29$4.51$0.22
2014Detailed filing. Detailed filing data is available for this year.$1.32$0.67$0.66$4.46$4.64$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.69$0.83$4.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.64$0.65$4.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.43$0.85$4.59