Civic Intelligence

Management Assistance Group Inc

990 • Fiscal year 2023 • EIN 52-1305780

Oct 01, 2022 to Sep 30, 2023 • Filed on Jul 15, 2024

Organization Profilewww.changeelemental.org

View Organization Page

1717 Pennsylvania Avenue NW 1025Washington, DC 20006

(202) 659-1963

Siviq Scores

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

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

57th percentile

7.3%

Higher net margin than 57% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

89th percentile

$188,151

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

48th percentile

3.6%

Faster asset growth than 48% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

17th percentile

-20%

Faster revenue growth than 17% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$4,033,930

Up $139,016 (+3.6%) from 2022

Net Assets

Up

$3,835,002

Up $148,456 (+4.0%) from 2022

Liabilities

Down

$198,928

Down $9,440 (-4.5%) from 2022

Revenue And Expenses
Liabilities / Revenue47th percentileNet Margin57th percentile

Revenue

Down

$2,715,754

Down $662,065 (-20%) from 2022

Expenses

Down

$2,517,544

Down $368,824 (-13%) from 2022

Net Income

Down

$198,210

Down $293,241 (-60%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,188,768Liabilities 2010: $193,913Net Assets 2010: $994,8552010Assets 2011: $1,058,157Liabilities 2011: $124,420Net Assets 2011: $933,7372011Assets 2012: $1,033,543Liabilities 2012: $114,059Net Assets 2012: $919,4842012Assets 2013: $1,457,162Liabilities 2013: $393,487Net Assets 2013: $1,063,6752013Assets 2014: $1,329,702Liabilities 2014: $267,282Net Assets 2014: $1,062,4202014Assets 2015: $1,050,580Liabilities 2015: $136,125Net Assets 2015: $914,4552015Assets 2016: $1,247,990Liabilities 2016: $244,793Net Assets 2016: $1,003,1972016Assets 2017: $1,923,023Liabilities 2017: $421,911Net Assets 2017: $1,501,1122017Assets 2018: $2,249,731Liabilities 2018: $381,375Net Assets 2018: $1,868,3562018Assets 2019: $3,721,765Liabilities 2019: $340,162Net Assets 2019: $3,381,6032019Assets 2020: $2,905,378Liabilities 2020: $439,607Net Assets 2020: $2,465,7712020Assets 2021: $3,965,424Liabilities 2021: $804,491Net Assets 2021: $3,160,9332021Assets 2022: $3,894,914Liabilities 2022: $208,368Net Assets 2022: $3,686,5462022Assets 2023: $4,033,930Liabilities 2023: $198,928Net Assets 2023: $3,835,0022023Assets 2024: $3,884,366Liabilities 2024: $241,586Net Assets 2024: $3,642,7802024

Highlighted filing

2023

Assets$4,033,930
Liabilities$198,928
Net Assets$3,835,002
Open 2023 Filing

Operations Trend

Revenue Growth17th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,249,2622010Revenue 2011: $859,451Expenses 2011: $920,994Net Income 2011: -$61,5432011Expenses 2012: $802,8492012Expenses 2013: $1,074,8832013Revenue 2014: $1,358,225Expenses 2014: $1,355,912Net Income 2014: $2,3132014Revenue 2015: $1,171,852Expenses 2015: $1,311,372Net Income 2015: -$139,5202015Revenue 2016: $1,648,148Expenses 2016: $1,576,668Net Income 2016: $71,4802016Revenue 2017: $2,460,856Expenses 2017: $1,999,637Net Income 2017: $461,2192017Revenue 2018: $2,178,229Expenses 2018: $1,839,138Net Income 2018: $339,0912018Revenue 2019: $4,188,464Expenses 2019: $2,647,098Net Income 2019: $1,541,3662019Revenue 2020: $1,513,836Expenses 2020: $2,436,913Net Income 2020: -$923,0772020Revenue 2021: $2,608,133Expenses 2021: $1,961,936Net Income 2021: $646,1972021Revenue 2022: $3,377,819Expenses 2022: $2,886,368Net Income 2022: $491,4512022Revenue 2023: $2,715,754Expenses 2023: $2,517,544Net Income 2023: $198,2102023Revenue 2024: $2,204,947Expenses 2024: $2,647,396Net Income 2024: -$442,4492024

Highlighted filing

2023

Revenue$2,715,754
Expenses$2,517,544
Net Income$198,210
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jul 15, 2024
Return Version
2022v5.0
Gross Receipts
$4,143,085
Mission and Program Overview

Mission

The Management Assistance Group (MAG) strengthens visionary organizations that work to create a just world so they can persevere as powerful agents of social change.

To provide consulting services to exempt organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$718,712$1,767,665▲ $1,048,953
Cash and Non-Interest-Bearing Accounts$446,745$746,197▲ $299,452
Savings and Temporary Cash Investments$2,121,128$705,668▼ $1,415,460
Pledges and Grants Receivable$431,667$577,601▲ $145,934
Accounts Receivable$115,872$178,828▲ $62,956
Prepaid Expenses and Deferred Charges$44,487$43,359▼ $1,128
Land, Buildings, and Equipment, Net$16,303$14,612▼ $1,691
Total Assets$3,894,914$4,033,930▲ $139,016
Liabilities
Accounts Payable and Accrued Expenses$120,816$120,663▼ $153
Deferred Revenue$87,552$78,265▼ $9,287
Total Liabilities$208,368$198,928▼ $9,440
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,544,607$2,477,351▼ $67,256
Net Assets With Donor Restrictions$1,141,939$1,357,651▲ $215,712
Total Net Assets Fund Balance$3,686,546$3,835,002▲ $148,456
Total Liabilities and Net Assets / Fund Balance$3,894,914$4,033,930▲ $139,016

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$12,117$14,003$26,120
Other Land Buildings$2,495$22,460$24,955
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark LeachFormer Co-DirectorFT$141,713$46,438$188,151
Elissa Sloan PerryCo-DirectorFT$144,818$42,090$186,908
Aja DuncanSenior ConsultantFT$138,674$26,542$165,216
Tamitha Walker-MckinnisSenior ConsultantFT$119,327$14,791$134,118
Delia Allen O'BrienHub Member, Director of Finance & OpsFT$108,138$21,118$129,256

Board Members and Trustees

NameTitle
Tisch TchumeCo-Chair
Zulayka SantiagoCo-Chair
Ananda ValenzuelaMember
Damon Azali-RojasMember
Marissa TironaMember
Stephanie GutierrezMember
David GreeneTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Aurora Commons Susan MisraConsulting269 W 259th Street, Bronx, NY 10471$158,188
Revenue and Support

Revenue Composition

Contributions and Grants
$1,617,578
Program Service Revenue
$1,015,705
Investment Income
$65,804
Other Revenue
$16,667
All Other Contributions
$1,617,578
Change in Net Assets
$198,210

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,715,148
Revenue Not Reported on Financial Statements
$606
Revenue Not Reported on Form 990
$115,381
Total Revenue per Audited Statements
$2,830,529
Total Revenue per Form 990
$2,715,754
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,514,981
Other Expenses$1,001,813
Total Fundraising Expense$47,573
Grants and Similar Amounts Paid$750
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$746,791$183,198$20,973$950,962
Travel$644,263$1,634$8,737$654,634
Current Officers, Directors, Trustees, and Key Employees$231,696$55,931$6,506$294,133
Other Employee Benefits$109,292$23,738$3,070$136,100
Fees for Services Other$71,053$29,707$900$101,660
Payroll Taxes$71,546$15,540$2,009$89,095
Fees for Services Accounting-$69,851-$69,851
Pension Plan Contributions$35,888$7,795$1,008$44,691
Conferences and Meetings$24,817$13,658$1,739$40,214
Office Expenses$38,631-$1,212$39,843
Information Technology$17,152$10,445$1,322$28,919
Depreciation Depletion$7,148$4,359-$11,507
Advertising$5,562$765$97$6,424
Insurance$4,478--$4,478
Grants to Domestic Orgs$750--$750
Other Expenses$722--$722
Fees for Service Investment Mgmnt Fees-$606-$606
Total Functional Expenses$2,052,744$417,227$47,573$2,517,544

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,517,544
Expenses per Audited Statements$2,516,938
Total Expenses per Audited Statements$2,516,938
Expenses Not Reported on Financial Statements$606
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
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Susan MisraSee Part VSee Part VNo$158,188
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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, Part VI, Section B, line 11B

“The Federal form 990 is prepared by an independent CPA firm as part of annual audit process of Change Elemental. The 990 is then reviewed by executive management, and a copy is sent to the Board for review. The Treasurer has the responsibility to review it and will receive the board's comments before bringing it back to the Board by the date provided.”

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

“COI forms are distributed to board and staff at beginning of each year. The office manager ensures that all forms are completed. Completed forms are provided to the Finance Committee for review to ensure there are no conflicts that need to be resolved or managed. If there are conflicts, the Finance Committee reports these to the Executive Committee for further action and resolution.”

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

“The Executive Committee determines the compensation of the Executive Director. Compensation adjustments are approved as part of the budget process (Finance Committee reviews and makes recommendation to Executive Committee for approval of budget). The Executive Committee reviews comparable organization CEO compensation studies periodically.”

Form 990, Part VI, Section C, line 19

“Change Elemental makes governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Change Elemental
EIN
52-1305780
Phone
2026591963
Address
1717 Pennsylvania Avenue NW 1025, Washington, DC 20006

Signing Officer

Name
Delia Allen O'Brien
Title
Director of Finance and Operations
Phone
2026591963
Signed
2024-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Delia Allen O'Brien
Formed
1983
Legal Domicile
Dc
Voting Board Members
7
Independent Board Members
7
Employees
12
Volunteers
0

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Jie Chen CPA
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part III, line 3

“We've incorporated the Prefiguring Futures Lab into Program Development program.”

Form 990, Part XII, Line 2C:

“The Audit Committee of Change Elemental assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The process is consistent with previous year.”

Financial Statement Notes

Part X, Line 2:

“Management has evaluated Change Elemental's tax positions and has determined there are no significant uncertain tax positions that qualify for either recognition or disclosure in the financial statements.”

Raw XML AppendixShowing 400 of 621 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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IRS990/MissionDesc0The primary program of Change Elemental involves providing individualized, in depth support to nonprofit groups that are grappling with organizational problems, challenged by change or growth, or striving to become stronger. Change Elemental works exclusively with groups committed to a just, humane and sustainable society. The issues Change Elemental helps social purpose organizations to address include: purpose and priorities, organizational structure, managerial styles, financial management, fund-raising, working relationships, board development, and planning.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Program Development: A multi-year program, internally and externally, to further embed reflection and inner awareness, healing and grounding practices in our work, increase our and others' sustainability and continue building the liberatory practices that contribute to the effectiveness of leaders, organizations, and networks. This includes: The Prefiguring Futures Lab, outreach, deep equity work, learning and practice sessions, attendance and leadership at in-person and virtual conferences and developing free downloadable publications and webinars related to equitable systems change toward love, dignity and justice.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Change Elemental created the Karl Mathiasen Capacity Building Fund to provide subsidies to groups who need our assistance but cannot afford the full fees. Change Elemental raises money each year to support the KM Fund. The KM Fund helps social organizations at the national and community level to do what they do better by: (a) strengthening their clarity of purpose, (b) defining the most effective strategies to meet new challenges, and (c) structuring themselves more powerfully to make a difference.
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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,033,930
Liabilities
$198,928
Net assets
$3,835,002
Revenue
$2,715,754
Expenses
$2,517,544
Net income
$198,210
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$0.24$3.64$2.20$2.65$0.44
2023Detailed filing. Detailed filing data is available for this year.$4.03$0.20$3.84$2.72$2.52$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.21$3.69$3.38$2.89$0.49
2021Detailed filing. Detailed filing data is available for this year.$3.97$0.80$3.16$2.61$1.96$0.65
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.91$0.44$2.47$1.51$2.44$0.92
2019Detailed filing. Detailed filing data is available for this year.$3.72$0.34$3.38$4.19$2.65$1.54
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.38$1.87$2.18$1.84$0.34
2017Detailed filing. Detailed filing data is available for this year.$1.92$0.42$1.50$2.46$2.00$0.46
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.24$1.00$1.65$1.58$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.14$0.91$1.17$1.31$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.27$1.06$1.36$1.36$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.39$1.06$1.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.11$0.92$0.80
2011Summary only. Only limited summary data is available for this year.$1.06$0.12$0.93$0.86$0.92$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.19$0.99$1.25