Civic Intelligence

John Eaton After School Program

990 • Fiscal year 2017 • EIN 52-2107842

Jul 01, 2016 to Jun 30, 2017 • Filed on May 11, 2018

3301 Lowell St NWWashington, DC 20008

(202) 282-0103

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.05x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

27th percentile

-4.8%

Higher net margin than 27% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M 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

32nd percentile

-2.0%

Faster asset growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$781,365

Down $15,944 (-2.0%) from 2016

Net Assets

Down

$750,700

Down $29,548 (-3.8%) from 2016

Liabilities

Up

$30,665

Up $13,604 (+80%) from 2016

Revenue

Up

$620,111

Up $62,774 (+11%) from 2016

Expenses

Up

$649,659

Up $144,095 (+29%) from 2016

Net Income

Down

-$29,548

Down $81,321 (-157%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $186,929Liabilities 2011: $0Net Assets 2011: $186,9292011Assets 2012: $220,836Liabilities 2012: $0Net Assets 2012: $220,8362012Assets 2013: $344,673Liabilities 2013: $0Net Assets 2013: $344,6732013Assets 2014: $538,644Liabilities 2014: $50Net Assets 2014: $538,6442014Assets 2015: $739,117Liabilities 2015: $10,642Net Assets 2015: $728,4752015Assets 2016: $797,309Liabilities 2016: $17,061Net Assets 2016: $780,2482016Assets 2017: $781,365Liabilities 2017: $30,665Net Assets 2017: $750,7002017Assets 2018: $706,973Liabilities 2018: $3,796Net Assets 2018: $703,1772018Assets 2023: $369,583Liabilities 2023: $18,987Net Assets 2023: $350,5962023Assets 2024: $450,465Liabilities 2024: $30,433Net Assets 2024: $420,0322024

Highlighted filing

2017

Assets$781,365
Liabilities$30,665
Net Assets$750,700

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $277,136Expenses 2011: $262,457Net Income 2011: $14,6792011Revenue 2012: $330,577Expenses 2012: $296,668Net Income 2012: $33,9092012Revenue 2013: $442,723Expenses 2013: $318,782Net Income 2013: $123,9412013Revenue 2014: $538,605Expenses 2014: $373,424Net Income 2014: $165,1812014Revenue 2015: $572,813Expenses 2015: $382,881Net Income 2015: $189,9322015Revenue 2016: $557,337Expenses 2016: $505,564Net Income 2016: $51,7732016Revenue 2017: $620,111Expenses 2017: $649,659Net Income 2017: -$29,5482017Revenue 2018: $600,507Expenses 2018: $648,030Net Income 2018: -$47,5232018Revenue 2023: $901,704Expenses 2023: $870,929Net Income 2023: $30,7752023Revenue 2024: $1,015,935Expenses 2024: $946,415Net Income 2024: $69,5202024

Highlighted filing

2017

Revenue$620,111
Expenses$649,659
Net Income-$29,548
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 11, 2018
Return Version
2016v3.0
Gross Receipts
$620,111
Mission and Program Overview

Mission

To provide before and after care to students enrolled in John Eaton Elementary School, a District of Columbia public school.

Play-based program that offers a variety of age appropriate, creative activities to help children grow in an atmostphere of support and trust before and after school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$780,248$750,700▼ $29,548
Cash and Non-Interest-Bearing Accounts$737,692$725,083▼ $12,609
Savings and Temporary Cash Investments$51,106$51,153▲ $47
Accounts Receivable$4,863$3,162▼ $1,701
Prepaid Expenses and Deferred Charges$3,648$1,967▼ $1,681
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-
Total Assets$797,309$781,365▼ $15,944
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$17,061$30,665▲ $13,604
Total Liabilities$17,061$30,665▲ $13,604
Net Assets / Fund Balance
Total Net Assets Fund Balance$780,248$750,700▼ $29,548
Total Liabilities and Net Assets / Fund Balance$797,309$781,365▼ $15,944
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dietra RogersExecutive DirectorFT$78,537$23,255$101,792

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$8,801
Program Service Revenue
$609,077
Investment Income
$0
Other Revenue
$2,233
Change in Net Assets
$-29,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$620,111
Total Revenue per Audited Statements
$620,111
Total Revenue per Form 990
$620,111
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$546,442
Other Expenses$103,217
Total Fundraising Expense$1,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$328,621$36,513-$365,134
Current Officers, Directors, Trustees, and Key Employees$92,120$10,235-$102,355
Payroll Taxes$28,954$3,217-$32,171
Fees for Services Accounting-$27,164-$27,164
Pension Plan Contributions$23,880$2,653-$26,533
Other Employee Benefits$18,224$2,025-$20,249
Fees for Services Other-$10,930$1,210$12,140
Other Expenses$8,606$918-$8,606
Insurance$7,736$860-$8,596
Office Expenses-$5,518-$5,518
All Other Expenses-$1,677-$1,677
Conferences and Meetings-$1,324-$1,324
Total Functional Expenses$543,432$105,017$1,210$649,659

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$649,659
Total Expenses per Audited Statements$649,659
Total Expenses per Form 990$649,659
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
Annual disclosure for covered persons
No
Audit committee
Yes
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
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
No

Governance Explanations

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

Form 990 is prepared by the organization's cpa firm and then is reviewed by the organization's board. Once approved, the organization's cpa firm files the return.

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

Other documents may be made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
John Eaton Afterschool Program Inc
EIN
52-2107842
Phone
2022820103
Address
3301 LOWELL ST NW, WASHINGTON, DC 20008

Signing Officer

Name
Dietra Rogers
Title
Executive Director
Signed
2018-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dietra Rogers
Formed
1998
Legal Domicile
Dc
Voting Board Members
10
Independent Board Members
10
Employees
39
Volunteers
8

Preparer

Firm
Lydon Fetterolf Corydon PA
Address
9401 Key West Avenue, Rockville, MD 20850
Preparer
Jeff Corydon IV CPA CFP
Phone
3019484400
Supplemental Narrative

Additional Explanations

Salary Compensation

The Organization's Board determines the Executive Director's salary and is commensurate with experience.

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal income tax under Section 501(c)(3) of the Internal Revenue Code. However, income from activities not directly related to the Organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the Organization qualifies for the charitable contribution deduction under IRC Section 170 and has been classified as an Organization that is not a private foundation under Section 509(a). The Organization adopted the authoritative guidance relating to accounting for uncertainty in income taxes included in ASC Topic Income Taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entitys financial statements and prescribe a threshold of more likely than not for recognition and de-recognition of tax positions taken or expected to be taken in a tax return. The Organization performed an evaluation of uncertain tax positions for the year ended June 30, 2017, and determined that there were no material matters that would require recognition in the financial statements or that may have an effect on its tax-exempt status. As of June 30, 2017, the statute of limitations for the Form 990 for years 2013-2015 remains open with the Internal Revenue Service. It is the Organizations policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense.

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IRS990/Desc0JEAP IS A PLAY-BASED PROGRAM THAT OFFERS A VARIETY OF AGE-APPROPRIATE, CREATIVE ACTIVITIES TO HELP CHILDREN GROW IN AN ATMOSPHERE OF SUPPORT AND TRUST. CHILDREN MAY PARTICIPATE IN ARTS AND CRAFTS, PLAY WITH BOARD GAMES AND MANIPULATIVES, ENGAGE IN DRAMATIC PLAY, READ AND SOCIALIZE. ENRICHMENT CLASSES SUCH AS PIANO, ART, SPANISH, AND CHESS ARE OFFERED FOR ADDITIONAL FEES. SESSIONS TYPICALLY LAST FOR 8 WEEKS AND ARE OFFERED THROUGHOUT THE SCHOOL YEAR.
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