Civic Intelligence

Matthews Center for Visual Learning

990 • Fiscal year 2021 • EIN 54-1979858

Sep 01, 2020 to Aug 31, 2021 • Filed on Jul 12, 2022

10651 Lomond DriveManassas, VA 20109

(703) 369-2976

Siviq Scores

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

Liabilities / Assets

56th percentile

0.10x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

58th percentile

17%

Higher net margin than 58% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

62nd percentile

$83,957

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

79th percentile

32%

Faster asset growth than 79% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

34th percentile

1.2%

Faster revenue growth than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,173,935

Up $529,053 (+32%) from 2020

Net Assets

Up

$1,955,903

Up $473,604 (+32%) from 2020

Liabilities

Up

$218,032

Up $55,449 (+34%) from 2020

Revenue

Up

$2,708,737

Up $30,996 (+1.2%) from 2020

Expenses

Down

$2,235,133

Down $139,372 (-5.9%) from 2020

Net Income

Up

$473,604

Up $170,368 (+56%) from 2020

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$0-$1.0MAssets 2010: $758,869Liabilities 2010: $182,566Net Assets 2010: $576,3032010Assets 2011: $582,674Liabilities 2011: $218,577Net Assets 2011: $364,0972011Assets 2012: $599,031Liabilities 2012: $474,379Net Assets 2012: $124,6522012Assets 2013: $587,841Liabilities 2013: $414,757Net Assets 2013: $173,0842013Assets 2014: $402,062Liabilities 2014: $405,643Net Assets 2014: -$3,5812014Assets 2015: $587,965Liabilities 2015: $362,143Net Assets 2015: $225,8222015Assets 2016: $663,085Liabilities 2016: $289,530Net Assets 2016: $373,5552016Assets 2017: $853,974Liabilities 2017: $216,477Net Assets 2017: $637,4972017Assets 2018: $940,240Liabilities 2018: $173,349Net Assets 2018: $766,8912018Assets 2019: $1,318,667Liabilities 2019: $139,604Net Assets 2019: $1,179,0632019Assets 2020: $1,644,882Liabilities 2020: $162,583Net Assets 2020: $1,482,2992020Assets 2021: $2,173,935Liabilities 2021: $218,032Net Assets 2021: $1,955,9032021Assets 2022: $2,246,771Liabilities 2022: $236,716Net Assets 2022: $2,010,0552022Assets 2023: $3,146,633Liabilities 2023: $1,418,481Net Assets 2023: $1,728,1522023Assets 2024: $3,182,101Liabilities 2024: $1,403,640Net Assets 2024: $1,778,4612024

Highlighted filing

2021

Assets$2,173,935
Liabilities$218,032
Net Assets$1,955,903

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,953,7072010Expenses 2011: $3,085,2322011Expenses 2012: $3,331,6132012Expenses 2013: $3,357,9412013Revenue 2014: $2,510,224Expenses 2014: $2,686,889Net Income 2014: -$176,6652014Revenue 2015: $2,415,333Expenses 2015: $2,185,930Net Income 2015: $229,4032015Revenue 2016: $2,588,713Expenses 2016: $2,440,980Net Income 2016: $147,7332016Revenue 2017: $2,588,349Expenses 2017: $2,324,407Net Income 2017: $263,9422017Revenue 2018: $2,672,772Expenses 2018: $2,543,378Net Income 2018: $129,3942018Revenue 2019: $2,907,249Expenses 2019: $2,495,077Net Income 2019: $412,1722019Revenue 2020: $2,677,741Expenses 2020: $2,374,505Net Income 2020: $303,2362020Revenue 2021: $2,708,737Expenses 2021: $2,235,133Net Income 2021: $473,6042021Revenue 2022: $2,732,666Expenses 2022: $2,678,514Net Income 2022: $54,1522022Revenue 2023: $2,876,251Expenses 2023: $3,158,154Net Income 2023: -$281,9032023Revenue 2024: $3,425,912Expenses 2024: $3,375,603Net Income 2024: $50,3092024

Highlighted filing

2021

Revenue$2,708,737
Expenses$2,235,133
Net Income$473,604
Jump To
Filing Snapshot
Filing Period
Sep 1, 2020 to Aug 31, 2021
Signed
Jul 12, 2022
Return Version
2020v4.0
Gross Receipts
$2,719,003
Mission and Program Overview

Mission

To enhancing the lives of individuals and families affected by autism by specializing and assisting families in the education of their special needs children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$825,914$1,265,213▲ $439,299
Savings and Temporary Cash Investments$395,153$509,940▲ $114,787
Accounts Receivable$293,619$244,993▼ $48,626
Land, Buildings, and Equipment, Net$63,664$74,646▲ $10,982
Prepaid Expenses and Deferred Charges$49,107$68,518▲ $19,411
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$1,644,882$2,173,935▲ $529,053
Other Assets Total$17,425$10,625▼ $6,800
Liabilities
Accounts Payable and Accrued Expenses$148,821$194,556▲ $45,735
Other Liabilities$13,762$23,476▲ $9,714
Total Liabilities$162,583$218,032▲ $55,449
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,482,299$1,955,903▲ $473,604
Total Net Assets Fund Balance$1,482,299$1,955,903▲ $473,604
Total Liabilities and Net Assets / Fund Balance$1,644,882$2,173,935▲ $529,053

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$59,829$190,818$250,647
Equipment$-2,948$139,354$136,406
Other Land Buildings$17,765$2,873$20,638
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brandy MossExecutive DirectorFT$83,957$83,957

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Therapy Resources INCBehavior Analyst5215 MILITIA HILL RD SUITE A, Plymouth Meeting, PA 19462$48,382
Revenue and Support

Revenue Composition

Contributions and Grants
$316,423
Program Service Revenue
$2,400,950
Investment Income
$-9,765
Other Revenue
$1,129
All Other Contributions
$4,753
Change in Net Assets
$473,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,708,737
Revenue Not Reported on Form 990
$10,266
Total Revenue per Audited Statements
$2,719,003
Total Revenue per Form 990
$2,708,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,538,838
Other Expenses$695,545
Grants and Similar Amounts Paid$750
Total Fundraising Expense$102
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$931,679$305,566-$1,237,245
Occupancy$250,486$27,472-$277,958
Other Employee Benefits$111,066$7,979-$119,045
Payroll Taxes$74,761$23,830-$98,591
Current Officers, Directors, Trustees, and Key Employees$63,222$20,735-$83,957
All Other Expenses$54,338$5,987$102$60,427
Fees for Services Accounting$52,740$5,860-$58,600
Fees for Services Other$53,819$875-$54,694
Insurance$21,252$2,361-$23,613
Information Technology$19,993$2,221-$22,214
Other Expenses$17,879$892-$18,771
Depreciation Depletion-$15,044-$15,044
Grants to Domestic Orgs$750--$750
Advertising-$150-$150
Interest$43$42-$85
Total Functional Expenses$1,800,495$434,536$102$2,235,133

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,245,399
Expenses per Audited Statements$2,235,133
Total Expenses per Form 990$2,235,133
Expenses Not Reported on Form 990$10,266
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
Deferred Rent Liability$23,476
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
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 form 990 is provided to the board for review prior to filing with the irs.

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

The organization requires board members to positively affirm their understanding of the conflict of interest policy and to disclose any potential conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors annually reviews the compensation and benefits of the executive director in light of similar organizations, budgetary constraints, and annual performance.

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

For all other employees, salaries scales and benefits are developed by human resources and compared to public school salaries and other similar organizations and submitted to the executive director for review.

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

THE CENTER'S ORGANIZATIONAL DOCUMENTS, APPLICATION FOR EXEMPTION, AUDITED FINANCIAL STATEMENTS, AND FORM 990s ARE MADE AVAILABLE IMMEDIATELY UPON REQUEST. THE CENTER'S FORM 990 IS ALSO AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG AND OTHER WEBSITES.

Filing and Contact Details

Filer

Filer Name
Matthews Center for Visual Learning
EIN
54-1979858
Phone
7033692976
Address
10651 LOMOND DRIVE, MANASSAS, VA 20109

Signing Officer

Name
Brandy Moss
Title
Executive Director
Signed
2022-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacqueline Jackson Turner
Formed
2000
Legal Domicile
Va
Voting Board Members
6
Independent Board Members
6
Employees
65
Volunteers
30

Preparer

Firm
Frye & Company CPAs
Address
9161 Liberia Ave Ste 304, Manassas, VA 20110
Preparer
Mark R Frye CPA
Phone
7032570660
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Although the center has not received any notice of intent to examine its tax returns, the centers tax returns remain subject to examination or review by tax authorities pursuant to various statutes of limitation. Accounting principles generally accepted in the united states of america require the centers management to evaluate tax positions taken by the center and to recognize a tax liability (or asset) if the center has taken uncertain tax positions that would more likely than not be sustained upon examination. Management is unaware of any significant uncertain tax positions that are more likely than not to be sustained should the centers tax returns be subject to examination or review. Accordingly, the center did not incur or accrue any penalties or interest associated with uncertain tax positions.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Loss on disposal of assets $10266

Part XII, Line 2D: Other expenses and losses per audited F/S

Loss on disposal of assets $10266

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IRS990/PayrollTaxesGrp/TotalAmt098591
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0473604
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0480
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/TotalAmt013562554
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0-2948
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139354
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0190818
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0250647
IRS990ScheduleD/OtherExpensesIncludedAmt010266
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017765
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02873
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020638
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt023476
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED RENT LIABILITY

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.18$1.40$1.78$3.43$3.38$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.15$1.42$1.73$2.88$3.16$0.28
2022Detailed filing. Detailed filing data is available for this year.$2.25$0.24$2.01$2.73$2.68$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.22$1.96$2.71$2.24$0.47
2020Detailed filing. Detailed filing data is available for this year.$1.64$0.16$1.48$2.68$2.37$0.30
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.14$1.18$2.91$2.50$0.41
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.17$0.77$2.67$2.54$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.22$0.64$2.59$2.32$0.26
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.29$0.37$2.59$2.44$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.36$0.23$2.42$2.19$0.23
2014Detailed filing. Detailed filing data is available for this year.$0.40$0.41$0.00$2.51$2.69$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.41$0.17$3.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.60$0.47$0.12$3.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.22$0.36$3.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.18$0.58$2.95