Civic Intelligence

Virginia Mentoring Partnership

990 • Fiscal year 2013 • EIN 54-1814823

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 11, 2014

2500 West Broad Street23220-2057

(804) 828-1536

Siviq Scores

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

Liabilities / Assets

84th percentile

0.27x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

11th percentile

-32%

Higher net margin than 11% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$44,649

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

13th percentile

-33%

Faster asset growth than 13% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$268,814

Down $134,874 (-33%) from 2012

Net Assets

Down

$197,529

Down $130,609 (-40%) from 2012

Liabilities

Down

$71,285

Down $4,265 (-5.6%) from 2012

Revenue

$404,189

No earlier filing loaded for comparison.

Expenses

Up

$534,798

Up $18,286 (+3.5%) from 2012

Net Income

-$130,609

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.

$800K$600K$400K$200K$0Assets 2010: $605,609Liabilities 2010: $61,836Net Assets 2010: $543,7732010Assets 2011: $653,265Liabilities 2011: $144,487Net Assets 2011: $508,7782011Assets 2012: $403,688Liabilities 2012: $75,550Net Assets 2012: $328,1382012Assets 2013: $268,814Liabilities 2013: $71,285Net Assets 2013: $197,5292013Assets 2014: $136,582Liabilities 2014: $48,831Net Assets 2014: $87,7512014Assets 2015: $104,821Liabilities 2015: $50,514Net Assets 2015: $54,3072015Assets 2017: $116,433Liabilities 2017: $33,389Net Assets 2017: $83,0442017Assets 2018: $141,168Liabilities 2018: $31,537Net Assets 2018: $109,6312018Assets 2019: $128,286Liabilities 2019: $82,062Net Assets 2019: $46,2242019Assets 2020: $231,311Liabilities 2020: $67,933Net Assets 2020: $163,3782020Assets 2021: $296,086Liabilities 2021: $49,511Net Assets 2021: $246,5752021Assets 2022: $410,836Liabilities 2022: $22,694Net Assets 2022: $388,1422022Assets 2023: $390,525Liabilities 2023: $17,040Net Assets 2023: $373,4852023Assets 2024: $565,696Liabilities 2024: $9,771Net Assets 2024: $555,9252024Assets 2025: $517,379Liabilities 2025: $7,324Net Assets 2025: $510,0552025

Highlighted filing

2013

Assets$268,814
Liabilities$71,285
Net Assets$197,529

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $424,3682010Expenses 2011: $465,7862011Expenses 2012: $516,5122012Revenue 2013: $404,189Expenses 2013: $534,798Net Income 2013: -$130,6092013Revenue 2014: $399,131Expenses 2014: $508,909Net Income 2014: -$109,7782014Revenue 2015: $461,111Expenses 2015: $494,555Net Income 2015: -$33,4442015Revenue 2017: $507,059Expenses 2017: $502,786Net Income 2017: $4,2732017Revenue 2018: $554,810Expenses 2018: $528,223Net Income 2018: $26,5872018Revenue 2019: $474,992Expenses 2019: $512,532Net Income 2019: -$37,5402019Revenue 2020: $560,851Expenses 2020: $443,697Net Income 2020: $117,1542020Revenue 2021: $282,774Expenses 2021: $211,445Net Income 2021: $71,3292021Revenue 2022: $528,577Expenses 2022: $387,011Net Income 2022: $141,5662022Revenue 2023: $407,779Expenses 2023: $422,436Net Income 2023: -$14,6572023Revenue 2024: $567,824Expenses 2024: $385,384Net Income 2024: $182,4402024Revenue 2025: $275,801Expenses 2025: $321,671Net Income 2025: -$45,8702025

Highlighted filing

2013

Revenue$404,189
Expenses$534,798
Net Income-$130,609
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 11, 2014
Return Version
2013v3.1
Gross Receipts
$404,189
Mission and Program Overview

Mission

Virginia mentoring partnership provides training and technical assistance to mentors and mentoring programs to increase the quality and quantity of mentoring for virginia's youth. The vision of vmp is that every child who needs a mentor should have a mentor. Vmp promotes effective mentoring in virginia by increasing the capacity of mentoring programs, developing new programs, and advocating for resources to support the mentoring field.

Virginia mentoring partnership provides training and program assistance to new and developing volunteer mentor/tutor programs in the state of virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$341,817$216,522▼ $125,295
Accounts Receivable$45,632$33,474▼ $12,158
Land, Buildings, and Equipment, Net$13,112$17,149▲ $4,037
Prepaid Expenses and Deferred Charges$3,127$1,669▼ $1,458
Total Assets$403,688$268,814▼ $134,874
Liabilities
Accounts Payable and Accrued Expenses$59,150$43,385▼ $15,765
Other Liabilities$16,400$27,900▲ $11,500
Total Liabilities$75,550$71,285▼ $4,265
Net Assets / Fund Balance
Unrestricted Net Assets$227,303$164,777▼ $62,526
Temporarily Rstr Net Assets$100,835$32,752▼ $68,083
Total Net Assets Fund Balance$328,138$197,529▼ $130,609
Total Liabilities and Net Assets / Fund Balance$403,688$268,814▼ $134,874

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,281$45,938$52,219
Other Land Buildings$10,868$7,553$18,421
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Elizabeth BassPresidentFT$44,649$44,649

Board Members and Trustees

NameTitle
James KresgeChairman
Kym GrinnagePast Chairma
Tammy CummingsVice Chair
Ben KelahanDirector
Catherine Howard PhdDirector
David B BotkinsDirector
Donald T CowlesDirector
Hannah HuberDirector
Jaclyn WoodDirector
Jeff WilsonDirector
Maureen MatsenDirector
Nannette BaileyDirector
Ron CareyDirector
Sean M BeardDirector
Windy M JenningsDirector
S Buford ScottCh. Emeritas
Ivan FeldmanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$239,363
Program Service Revenue
$164,690
Investment Income
$136
Other Revenue
$0
All Other Contributions
$239,363
Change in Net Assets
$-130,609

Audited Revenue Reconciliation

Revenue per Audited Statements
$404,189
Revenue Not Reported on Form 990
$82,692
Total Revenue per Audited Statements
$486,881
Total Revenue per Form 990
$404,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$346,639
Other Expenses$188,159
Total Fundraising Expense$76,329
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$114,248$19,588$43,652$177,488
Other Employee Benefits$58,535$9,270$17,322$85,127
Current Officers, Directors, Trustees, and Key Employees$67,219$8,403$8,402$84,024
Occupancy$19,406$1,826$1,598$22,830
All Other Expenses$14,669$1,692$2,474$18,835
Conferences and Meetings$15,863$65-$15,928
Other Expenses$14,200$1,207$2,087$14,200
Fees for Services Accounting$1,188$10,697-$11,885
Travel$9,678--$9,678
Office Expenses$5,862$552$483$6,897
Depreciation Depletion$3,776$355$311$4,442
Total Functional Expenses$402,429$56,040$76,329$534,798

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$617,490
Expenses per Audited Statements$534,798
Total Expenses per Form 990$534,798
Expenses Not Reported on Form 990$82,692
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income$27,900
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

An electronic copy of form 990 is provided to board members prior to filing.

Form 990, Page 6, Part VI, Line 12C

Compliance in accordance with the virginia state and local government conflict of interest act.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
54-1814823
Phone
8048281536

Signing Officer

Name
Elizabeth Bass
Title
President
Phone
8048281536
Signed
2014-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elizabeth Bass
Formed
1993
Legal Domicile
Va
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Preparer
Philip G Tibbs
Phone
8045600560
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the partnership may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the partnership and various positions related to the potential sources of unrelated business taxable income (ubit). The partnership has recognized no uncertain tax positions for the years ended december 31, 2013 and 2012. The partnership's income tax returns for 2010, 2011, and 2012 remain open for examination by tax authorities.

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IRS990/MissionDesc0VIRGINIA MENTORING PARTNERSHIP PROVIDES TRAINING AND PROGRAM ASSISTANCE TO NEW AND DEVELOPING VOLUNTEER MENTOR/TUTOR PROGRAMS IN THE STATE OF VIRGINIA.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE PARTNERSHIP MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE PARTNERSHIP AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE PARTNERSHIP HAS RECOGNIZED NO UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012. THE PARTNERSHIP'S INCOME TAX RETURNS FOR 2010, 2011, AND 2012 REMAIN OPEN FOR EXAMINATION BY TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AN ELECTRONIC COPY OF FORM 990 IS PROVIDED TO BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE IN ACCORDANCE WITH THE VIRGINIA STATE AND LOCAL GOVERNMENT CONFLICT OF INTEREST ACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.07$5.10$2.76$3.22$0.46
2024Detailed filing. Detailed filing data is available for this year.$5.66$0.10$5.56$5.68$3.85$1.82
2023Detailed filing. Detailed filing data is available for this year.$3.91$0.17$3.73$4.08$4.22$0.15
2022Detailed filing. Detailed filing data is available for this year.$4.11$0.23$3.88$5.29$3.87$1.42
2021Detailed filing. Detailed filing data is available for this year.$2.96$0.50$2.47$2.83$2.11$0.71
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.68$1.63$5.61$4.44$1.17
2019Detailed filing. Detailed filing data is available for this year.$1.28$0.82$0.46$4.75$5.13$0.38
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.32$1.10$5.55$5.28$0.27
2017Detailed filing. Detailed filing data is available for this year.$1.16$0.33$0.83$5.07$5.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.05$0.51$0.54$4.61$4.95$0.33
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.49$0.88$3.99$5.09$1.10
2013Detailed filing. Detailed filing data is available for this year.$2.69$0.71$1.98$4.04$5.35$1.31
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.04$0.76$3.28$5.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$1.44$5.09$4.66
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.06$0.62$5.44$4.24