Civic Intelligence

Higher Education User Group Inc.

990 • Fiscal year 2014 • EIN 52-2300278

Jul 01, 2013 to Jun 30, 2014 • Filed on May 06, 2015

2500 S Power Rd No 11885209

(602) 734-5353

Siviq Scores

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

Liabilities / Assets

59th percentile

0.19x

Higher debt load relative to assets than 59% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.13x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

46th percentile

1.4%

Higher net margin than 46% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

63rd percentile

6.3%

Faster asset growth than 63% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M 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

Up

$3,391,712

Up $200,951 (+6.3%) from 2013

Net Assets

Up

$2,743,987

Up $35,039 (+1.3%) from 2013

Liabilities

Up

$647,725

Up $165,912 (+34%) from 2013

Revenue

$4,985,237

No earlier filing loaded for comparison.

Expenses

Up

$4,915,220

Up $902,370 (+22%) from 2013

Net Income

$70,017

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.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,290,104Liabilities 2011: $227,388Net Assets 2011: $2,062,7162011Assets 2012: $2,815,827Liabilities 2012: $408,820Net Assets 2012: $2,407,0072012Assets 2013: $3,190,761Liabilities 2013: $481,813Net Assets 2013: $2,708,9482013Assets 2014: $3,391,712Liabilities 2014: $647,725Net Assets 2014: $2,743,9872014Assets 2015: $3,102,720Liabilities 2015: $416,574Net Assets 2015: $2,686,1462015Assets 2016: $3,931,156Liabilities 2016: $736,687Net Assets 2016: $3,194,4692016Assets 2017: $3,333,323Liabilities 2017: $675,680Net Assets 2017: $2,657,6432017Assets 2018: $3,390,573Liabilities 2018: $493,734Net Assets 2018: $2,896,8392018Assets 2019: $3,220,612Liabilities 2019: $417,314Net Assets 2019: $2,803,2982019Assets 2020: $3,394,004Liabilities 2020: $909,412Net Assets 2020: $2,484,5922020Assets 2021: $3,464,973Liabilities 2021: $371,350Net Assets 2021: $3,093,6232021Assets 2022: $3,394,691Liabilities 2022: $761,946Net Assets 2022: $2,632,7452022Assets 2023: $3,737,644Liabilities 2023: $570,479Net Assets 2023: $3,167,1652023Assets 2024: $3,645,554Liabilities 2024: $373,988Net Assets 2024: $3,271,5662024

Highlighted filing

2014

Assets$3,391,712
Liabilities$647,725
Net Assets$2,743,987

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,176,6602011Expenses 2012: $3,771,1612012Expenses 2013: $4,012,8502013Revenue 2014: $4,985,237Expenses 2014: $4,915,220Net Income 2014: $70,0172014Revenue 2015: $4,933,577Expenses 2015: $4,978,731Net Income 2015: -$45,1542015Revenue 2016: $5,168,895Expenses 2016: $4,659,713Net Income 2016: $509,1822016Revenue 2017: $5,112,484Expenses 2017: $5,654,376Net Income 2017: -$541,8922017Revenue 2018: $4,633,424Expenses 2018: $4,387,319Net Income 2018: $246,1052018Revenue 2019: $5,349,023Expenses 2019: $5,438,757Net Income 2019: -$89,7342019Revenue 2020: $2,030,084Expenses 2020: $2,371,221Net Income 2020: -$341,1372020Revenue 2021: $2,017,025Expenses 2021: $1,524,293Net Income 2021: $492,7322021Revenue 2022: $3,064,206Expenses 2022: $3,368,830Net Income 2022: -$304,6242022Revenue 2023: $3,790,803Expenses 2023: $3,270,219Net Income 2023: $520,5842023Revenue 2024: $4,117,732Expenses 2024: $4,070,328Net Income 2024: $47,4042024

Highlighted filing

2014

Revenue$4,985,237
Expenses$4,915,220
Net Income$70,017
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 6, 2015
Return Version
2013v4.0
Gross Receipts
$4,985,237
Mission and Program Overview

Mission

Heug's mission is to educate and advocate by facilitating the sharing of ideas, information and experiences among its members; and to provide a unified and effective voice to oracle on all issues involving the use of oracle application software in the higher education community. The heug achieves their purposes while remaining independent of oracle.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,535,953$1,862,363▲ $326,410
Cash and Non-Interest-Bearing Accounts$1,508,887$1,368,404▼ $140,483
Prepaid Expenses and Deferred Charges$107,754$111,595▲ $3,841
Accounts Receivable$38,167$49,350▲ $11,183
Total Assets$3,190,761$3,391,712▲ $200,951
Liabilities
Deferred Revenue$437,340$586,625▲ $149,285
Accounts Payable and Accrued Expenses$44,473$61,100▲ $16,627
Total Liabilities$481,813$647,725▲ $165,912
Net Assets / Fund Balance
Unrestricted Net Assets$2,708,948$2,743,987▲ $35,039
Total Net Assets Fund Balance$2,708,948$2,743,987▲ $35,039
Total Liabilities and Net Assets / Fund Balance$3,190,761$3,391,712▲ $200,951
Compensation and Service Providers

Board Members and Trustees

NameTitle
Stan JakubikPast President
Steven HahnPresident
Mario BerryExecutive Vice President of Administration
Maureen Knight-burrellVice President of Communications & Membership
Teri ThorsenVice President of Community Development
Dan YoungbloodVice President of Finance/treasurer
Jane BroadVice President of Product/emea Rep
Tina ThorstensonVice President of Technology
Buddy CombsDirector
Criss LaidlawDirector
David BaughDirector
Debby HillDirector
Deborah MeroDirector
Don BarkerDirector
Ellen RaueDirector
Gail WhiteDirector
Jerry WaldronDirector
Kathy BaderDirector
Michele ThibodeauDirector
Terence HouserDirector
Tommy HorDirector
Theo DoumaDirector (since 5/9/2014)
Chris PondishDirector (through 3/12/2014)
Roberto MontoyaDirector (through 7/9/2014)
Cindy BixlerDirector (through 8/20/2014)
Mark WalkerDirector (through 8/4/2014)
Lew ConnerExecutive Director
Todd LangilleSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Socious INCAdministration And Convention Planning S-$913,550
PsavEvent Technology Services-$468,791
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$4,965,348
Investment Income
$19,889
Other Revenue
$0
Change in Net Assets
$70,017

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,985,237
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,985,237
Total Revenue per Form 990
$4,985,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,915,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$2,083,167--$2,083,167
Travel$248,493$29,181-$277,674
Fees for Services Management-$190,000-$190,000
Fees for Services Other-$104,442-$104,442
Advertising$73,112--$73,112
Fees for Services Accounting-$63,881-$63,881
Other Expenses$33,550$1,737-$33,550
Insurance$9,653$5,312-$14,965
All Other Expenses$8,295--$8,295
Fees for Services Legal-$6,841-$6,841
Office Expenses$2,558$3,558-$6,116
Total Functional Expenses$4,510,268$404,952$0$4,915,220

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,950,198
Expenses per Audited Statements$4,915,220
Total Expenses per Form 990$4,915,220
Expenses Not Reported on Form 990$34,978
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$387,749

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

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesUser Conference00$260,856
Europe, Middle East and Africa (emea)Program ServicesUser Conference00$93,135
Latin AmericaProgram ServicesUser Conference00$33,758
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
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
No
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, Section A, Line 3

Heug has entered into agreements with socious, inc., a third party management company, to provide various services, including executive director services, technical support, financial services and various conference management and support services.

Form 990, Part VI, Section A, Line 6

The organization has three classes of membership based upon the type of institution or entity. All are licensed users of oracle corporation, inc. Software.

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

Each year, a slate of candidates for the open elected positions shall be presented by the nominating committee to the board of directors for approval. An approved slate of candidates shall be presented to the heug membership for election under the rules and procedures specified in the standing orders.

Form 990, Part VI, Section B, Line 11

The treasurer and executive director of the organization will review and approve the form 990 prior to filing. A copy of the 990 will be made available to all members of the board.

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

The organization utilizes a vendor disclosure report for interested persons to disclose, within 30 days, the existence of financial interests and any and all material facts to those considering proposed transactions or arrangements. Those with potential conflicts are required to recuse themselves from further discussions.

Form 990, Part VI, Section C, Line 19

The organization makes its annual report (including financial statements) and governing documents available on the website.

Filing and Contact Details

Filer

EIN
52-2300278
Phone
6027345353

Signing Officer

Name
Daniel Youngblood
Title
Treasurer
Phone
6027345353
Signed
2015-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Youngblood
Formed
2001
Legal Domicile
Dc
Voting Board Members
26
Independent Board Members
26
Employees
0
Volunteers
1,200

Preparer

Preparer
Colette Kamps CPA
Phone
4808394900
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The treasurer is responsible for the financial information presented in the audited financial statements.

Form 990, Part XI, Line 9

Other changes in net assets in the amount of $34,978 is for a foreign currency translation adjustment.

Financial Statement Notes

PART X, LINE 2:

Heug recognizes uncertain tax positions in the financial statements when it is more-likely-than-not the positions will not be sustained upon examination by the tax authorities. At june 30, 2014, heug had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Foreign currency translation 34,978.

Raw XML AppendixShowing 400 of 605 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/Form990PartVIISectionAGrp/PersonNm12ELLEN RAUE
IRS990/Form990PartVIISectionAGrp/PersonNm13THEO DOUMA
IRS990/Form990PartVIISectionAGrp/PersonNm14CHRIS PONDISH
IRS990/Form990PartVIISectionAGrp/PersonNm15MARK WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm16CINDY BIXLER
IRS990/Form990PartVIISectionAGrp/PersonNm17ROBERTO MONTOYA
IRS990/Form990PartVIISectionAGrp/PersonNm18STEVEN HAHN
IRS990/Form990PartVIISectionAGrp/PersonNm19MARIO BERRY
IRS990/Form990PartVIISectionAGrp/PersonNm20STAN JAKUBIK
IRS990/Form990PartVIISectionAGrp/PersonNm21JANE BROAD
IRS990/Form990PartVIISectionAGrp/PersonNm22MAUREEN KNIGHT-BURRELL
IRS990/Form990PartVIISectionAGrp/PersonNm23TERI THORSEN
IRS990/Form990PartVIISectionAGrp/PersonNm24TINA THORSTENSON
IRS990/Form990PartVIISectionAGrp/PersonNm25DAN YOUNGBLOOD
IRS990/Form990PartVIISectionAGrp/PersonNm26TODD LANGILLE
IRS990/Form990PartVIISectionAGrp/PersonNm27LEW CONNER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR (SINCE 5/9/2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR (THROUGH 3/12/2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR (THROUGH 8/4/2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR (THROUGH 8/20/2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR (THROUGH 7/9/2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt18PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXECUTIVE VICE PRESIDENT OF ADMINISTRATION
IRS990/Form990PartVIISectionAGrp/TitleTxt20PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21VICE PRESIDENT OF PRODUCT/EMEA REP
IRS990/Form990PartVIISectionAGrp/TitleTxt22VICE PRESIDENT OF COMMUNICATIONS & MEMBERSHIP
IRS990/Form990PartVIISectionAGrp/TitleTxt23VICE PRESIDENT OF COMMUNITY DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt24VICE PRESIDENT OF TECHNOLOGY
IRS990/Form990PartVIISectionAGrp/TitleTxt25VICE PRESIDENT OF FINANCE/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt26SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/OtherExpensesGrp/TotalAmt1190759
IRS990/OtherExpensesGrp/TotalAmt278531
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.65$0.37$3.27$4.12$4.07$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.74$0.57$3.17$3.79$3.27$0.52
2022Detailed filing. Detailed filing data is available for this year.$3.39$0.76$2.63$3.06$3.37$0.30
2021Detailed filing. Detailed filing data is available for this year.$3.46$0.37$3.09$2.02$1.52$0.49
2020Detailed filing. Detailed filing data is available for this year.$3.39$0.91$2.48$2.03$2.37$0.34
2019Detailed filing. Detailed filing data is available for this year.$3.22$0.42$2.80$5.35$5.44$0.09
2018Detailed filing. Detailed filing data is available for this year.$3.39$0.49$2.90$4.63$4.39$0.25
2017Detailed filing. Detailed filing data is available for this year.$3.33$0.68$2.66$5.11$5.65$0.54
2016Summary only. Only limited summary data is available for this year.$3.93$0.74$3.19$5.17$4.66$0.51
2015Detailed filing. Detailed filing data is available for this year.$3.10$0.42$2.69$4.93$4.98$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.39$0.65$2.74$4.99$4.92$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.19$0.48$2.71$4.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$0.41$2.41$3.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.29$0.23$2.06$3.18
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $1M-$5M nonprofits