Civic Intelligence

Action for Enterprise Inc.

990 • Fiscal year 2014 • EIN 54-1600897

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 22, 2015

4600 N Fairfax DriveArlington, VA 22203

(703) 243-9172

Siviq Scores

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

Liabilities / Assets

56th percentile

0.08x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

62nd percentile

0.10x

Higher debt load relative to revenue than 62% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

8th percentile

-37%

Higher net margin than 8% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

96th percentile

$198,848

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 31.6% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

8th percentile

-22%

Faster asset growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-26%

Faster revenue growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$801,334

Down $221,235 (-22%) from 2013

Net Assets

Down

$739,247

Down $234,389 (-24%) from 2013

Liabilities

Up

$62,087

Up $13,154 (+27%) from 2013

Revenue

Down

$628,933

Down $226,334 (-26%) from 2013

Expenses

Down

$863,322

Down $336,384 (-28%) from 2013

Net Income

Up

-$234,389

Up $110,050 (+32%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $1,022,569Liabilities 2013: $48,933Net Assets 2013: $973,6362013Assets 2014: $801,334Liabilities 2014: $62,087Net Assets 2014: $739,2472014Assets 2015: $775,266Liabilities 2015: $134,003Net Assets 2015: $641,2632015Assets 2016: $872,713Liabilities 2016: $247,274Net Assets 2016: $625,4392016Assets 2017: $1,112,513Liabilities 2017: $362,501Net Assets 2017: $750,0122017Assets 2018: $839,621Liabilities 2018: $51,579Net Assets 2018: $788,0422018Assets 2019: $866,007Liabilities 2019: $68,870Net Assets 2019: $797,1372019Assets 2020: $789,175Liabilities 2020: $72,060Net Assets 2020: $717,1152020Assets 2021: $755,532Liabilities 2021: $36,038Net Assets 2021: $719,4942021Assets 2024: $136,432Liabilities 2024: $1,843Net Assets 2024: $134,5892024

Highlighted filing

2014

Assets$801,334
Liabilities$62,087
Net Assets$739,247

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2013: $855,267Expenses 2013: $1,199,706Net Income 2013: -$344,4392013Revenue 2014: $628,933Expenses 2014: $863,322Net Income 2014: -$234,3892014Revenue 2015: $863,389Expenses 2015: $961,373Net Income 2015: -$97,9842015Revenue 2016: $1,092,996Expenses 2016: $1,108,820Net Income 2016: -$15,8242016Revenue 2017: $1,372,892Expenses 2017: $1,248,319Net Income 2017: $124,5732017Revenue 2018: $1,044,750Expenses 2018: $1,006,720Net Income 2018: $38,0302018Revenue 2019: $1,044,367Expenses 2019: $1,035,272Net Income 2019: $9,0952019Revenue 2020: $559,893Expenses 2020: $639,915Net Income 2020: -$80,0222020Revenue 2021: $727,072Expenses 2021: $724,693Net Income 2021: $2,3792021Revenue 2024: $274,796Expenses 2024: $417,756Net Income 2024: -$142,9602024

Highlighted filing

2014

Revenue$628,933
Expenses$863,322
Net Income-$234,389
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 22, 2015
Return Version
2014v5.0
Gross Receipts
$628,933
Mission and Program Overview

Mission

Afe conducts economic development programs in developing countries worldwide.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$927,757$657,585▼ $270,172
Accounts Receivable$51,965$83,950▲ $31,985
Cash and Non-Interest-Bearing Accounts$29,290$35,569▲ $6,279
Prepaid Expenses and Deferred Charges$4,514$16,359▲ $11,845
Land, Buildings, and Equipment, Net$1,172$0▼ $1,172
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,022,569$801,334▼ $221,235
Other Assets Total$7,871$7,871→ $0
Liabilities
Accounts Payable and Accrued Expenses$45,933$57,887▲ $11,954
Other Liabilities$3,000$4,200▲ $1,200
Total Liabilities$48,933$62,087▲ $13,154
Net Assets / Fund Balance
Unrestricted Net Assets$973,636$739,247▼ $234,389
Total Net Assets Fund Balance$973,636$739,247▼ $234,389
Total Liabilities and Net Assets / Fund Balance$1,022,569$801,334▼ $221,235

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$11,431$11,431
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank LusbyExecutive DirecFT$184,492$14,356$198,848

Board Members and Trustees

NameTitle
Elsie WalkerDirector
Robert DelamarreDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$375,158
Program Service Revenue
$248,098
Investment Income
$5,677
Other Revenue
$0
Change in Net Assets
$-234,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$628,933
Total Revenue per Audited Statements
$628,933
Total Revenue per Form 990
$628,933
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$535,976
Other Expenses$327,346
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$238,482$41,690-$280,172
Current Officers, Directors, Trustees, and Key Employees$169,021$29,827-$198,848
Travel$106,974$347-$107,321
Occupancy-$60,744-$60,744
Fees for Services Other$35,737$11,119-$46,856
Insurance$4,456$29,148-$33,604
Pension Plan Contributions-$33,181-$33,181
Payroll Taxes$20,209$3,566-$23,775
All Other Expenses$4,060$1,603-$5,663
Other Expenses$332$3,659-$3,991
Depreciation Depletion-$1,172-$1,172
Total Functional Expenses$643,481$219,841$0$863,322

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$863,322
Total Expenses per Audited Statements$863,322
Total Expenses per Form 990$863,322
International Activity

International Summary

Offices
3
Employees
17
Spending
$57,271

International Compliance

Foreign grant records maintained
Yes
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
BangladeshWorking With Local Businesses to Improve Management Practices and Products.Training18$51,941
Africa - ZambiaWorking With Local Businesses to Improve Management Practices and Products.Training14$5,330
PhilippinesWorking With Local BusineTraining15$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$4,200
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
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

A draft copy of the 990 was presented to the organization's governing body for review before approving the final version.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization has a conflict of interest policy for employees and for the members of the board of directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The executive director makes recommendations to the board of directors regarding compensation. The board must approve all such requests.

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

Governing documents, policies and finanical statements are made available to interested parties upon request.

Filing and Contact Details

Filer

Filer Name
Action for Enterprise
EIN
54-1600897
Phone
7032439172
Address
4600 N FAIRFAX DRIVE, ARLINGTON, VA 22203

Signing Officer

Name
Frank Lusby
Title
Executive Direc
Signed
2015-07-22
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Va
Voting Board Members
3
Independent Board Members
3
Employees
7

Preparer

Firm
Dunham Aukamp & Rhodes Plc
Address
4437 Brookfield Corporate Dr Suite, CHANTILLY, VA 20151
Preparer
Michael D Aukamp CPA
Phone
7036318940
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Uncertain Tax Positions - As of December 31, 2014, AFE has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The tax years subject to examination by the taxing authorities are the years ended December 31, 2011 through 2013.

Raw XML AppendixShowing 400 of 446 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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IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY170Pct00.99380
IRS990ScheduleA/PublicSupportPY170Pct00.99320
IRS990ScheduleA/PublicSupportTotal170Amt07596699
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01966840
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02060643
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02098815
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07596699
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSIT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain Tax Positions - As of December 31, 2014, AFE has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The tax years subject to examination by the taxing authorities are the years ended December 31, 2011 through 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0BANGLADESH
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt1AFRICA - ZAMBIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt2PHILIPPINES
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0TRAINING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt1TRAINING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt2TRAINING
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0WORKING WITH LOCAL BUSINESSES TO IMPROVE MANAGEMENT PRACTICES AND PRODUCTS.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt1WORKING WITH LOCAL BUSINESSES TO IMPROVE MANAGEMENT PRACTICES AND PRODUCTS.
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt2WORKING WITH LOCAL BUSINE
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IRS990ScheduleF/SubtotalEmployeesCnt017
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IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0COPIES OF ALL BANK STATEMENTS AND EXPENSE DOCUMENTATION FOR ALL FOREIGN PROGRAMS ARE RECEIVED MONTHLY.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2 - Grantmakers Explanation For Monitoring Use of Funds Outside US
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Executive Direc
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE 990 WAS PRESENTED TO THE ORGANIZATION'S GOVERNING BODY FOR REVIEW BEFORE APPROVING THE FINAL VERSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICT OF INTEREST POLICY FOR EMPLOYEES AND FOR THE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR MAKES RECOMMENDATIONS TO THE BOARD OF DIRECTORS REGARDING COMPENSATION. THE BOARD MUST APPROVE ALL SUCH REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, POLICIES AND FINANICAL STATEMENTS ARE MADE AVAILABLE TO INTERESTED PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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