Civic Intelligence

Issa Trust Foundation Inc

990 • Fiscal year 2014 • EIN 54-2173857

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 14, 2015

10392 State Road 84 No 10133324

(954) 416-1280

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

86th percentile

34%

Higher net margin than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

90th percentile

$40,996

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 22.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

88th percentile

75%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

4th percentile

-78%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Up

$143,392

Up $61,562 (+75%) from 2013

Net Assets

Up

$143,392

Up $61,562 (+75%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Down

$181,951

Down $656,719 (-78%) from 2013

Expenses

Down

$120,389

Down $687,768 (-85%) from 2013

Net Income

Up

$61,562

Up $31,049 (+102%) 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 2011: $74,697Liabilities 2011: $0Net Assets 2011: $74,6972011Assets 2012: $51,317Liabilities 2012: $0Net Assets 2012: $51,3172012Assets 2013: $81,830Liabilities 2013: $0Net Assets 2013: $81,8302013Assets 2014: $143,392Liabilities 2014: $0Net Assets 2014: $143,3922014Assets 2015: $209,078Liabilities 2015: $0Net Assets 2015: $209,0782015Assets 2016: $306,677Liabilities 2016: $25,153Net Assets 2016: $281,5242016Assets 2017: $610,592Liabilities 2017: $220,000Net Assets 2017: $390,5922017Assets 2019: $633,891Liabilities 2019: $373,845Net Assets 2019: $260,0462019Assets 2020: $209,005Liabilities 2020: $28,227Net Assets 2020: $180,7782020Assets 2021: $259,017Liabilities 2021: $40,410Net Assets 2021: $218,6072021Assets 2022: $417,459Liabilities 2022: $118,118Net Assets 2022: $299,3412022Assets 2023: $1,085,313Liabilities 2023: $123,834Net Assets 2023: $961,4792023Assets 2024: $577,794Liabilities 2024: $36,269Net Assets 2024: $541,5252024

Highlighted filing

2014

Assets$143,392
Liabilities$0
Net Assets$143,392

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $477,236Expenses 2011: $551,001Net Income 2011: -$73,7652011Revenue 2012: $632,380Expenses 2012: $655,760Net Income 2012: -$23,3802012Revenue 2013: $838,670Expenses 2013: $808,157Net Income 2013: $30,5132013Revenue 2014: $181,951Expenses 2014: $120,389Net Income 2014: $61,5622014Revenue 2015: $417,755Expenses 2015: $352,069Net Income 2015: $65,6862015Revenue 2016: $3,702,863Expenses 2016: $3,632,327Net Income 2016: $70,5362016Revenue 2017: $5,419,142Expenses 2017: $5,310,075Net Income 2017: $109,0672017Revenue 2019: $6,326,685Expenses 2019: $6,265,032Net Income 2019: $61,6532019Revenue 2020: $3,699,268Expenses 2020: $3,778,537Net Income 2020: -$79,2692020Revenue 2021: $4,628,914Expenses 2021: $4,591,085Net Income 2021: $37,8292021Revenue 2022: $870,500Expenses 2022: $789,766Net Income 2022: $80,7342022Revenue 2023: $827,349Expenses 2023: $165,211Net Income 2023: $662,1382023Revenue 2024: $3,839,950Expenses 2024: $4,259,904Net Income 2024: -$419,9542024

Highlighted filing

2014

Revenue$181,951
Expenses$120,389
Net Income$61,562
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 14, 2015
Return Version
2013v4.0
Gross Receipts
$181,951
Mission and Program Overview

Mission

The organization's mission is to provide a system of prevention, health promotion and education, community health improvement and other services to promote well-being and development for the people of jamaica.

Isaa trust foundation provides a system of prevention, health promotion and education, community health improvement and other services to promote well-being and development for the people of jamaica.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$81,830$143,392▲ $61,562
Total Assets$81,830$143,392▲ $61,562
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$81,830$143,392▲ $61,562
Total Net Assets Fund Balance$81,830$143,392▲ $61,562
Total Liabilities and Net Assets / Fund Balance$81,830$143,392▲ $61,562
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane PollardPresident & CEOFT$40,996$40,996

Board Members and Trustees

NameTitle
Paul IssaChairman
Dean SullivanExecutive Vice President
Petronia BrooksVice President
Dr Pat BrophyMedical Director
Alex GhisaysPublic Relations Officer
Ivonna SzelerskaTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$181,951
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$181,951
Change in Net Assets
$61,562

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$464,000Estimated Fair Value
Other Non Cash Contri Table$116,852Estimated Hourly Rat
Total Noncash Contributions$580,852-

Audited Revenue Reconciliation

Revenue per Audited Statements
$181,951
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$584,511
Total Revenue per Audited Statements
$766,462
Total Revenue per Form 990
$181,951
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,968
Salaries, Compensation, and Employee Benefits$46,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$46,421--$46,421
Fees for Services Accounting-$5,001-$5,001
Travel$3,843--$3,843
Office Expenses$2,380$716-$3,096
Insurance-$1,683-$1,683
Other Expenses$542$509-$509
Information Technology-$465-$465
All Other Expenses-$106-$106
Fees for Services Legal-$61-$61
Total Functional Expenses$111,848$8,541$0$120,389

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$701,958
Expenses Not Reported on Form 990$584,552
Total Expenses per Form 990$120,389
Expenses per Audited Statements$117,406
Expenses Not Reported on Financial Statements$2,983
Other Expense Adjustments$2,983
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The 990 is reviewed by the board of directors.

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

Under the current policy, all board members are required to sign a conflict of interest statement.

Form 990, Part VI, Section C, Line 19

The conflict of interest policy, governing documents, and financial statements are available to the general public upon request.

Filing and Contact Details

Filer

EIN
54-2173857
Phone
9544161280

Signing Officer

Name
Diane Pollard
Title
President & CEO
Phone
9544161280
Signed
2015-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Pollard
Formed
2005
Legal Domicile
Fl
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
32

Preparer

Preparer
Cynthia Ow CPA
Phone
3054448288
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No change from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is organized as a not-for-profit entity and is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes is required. However, the organization is subject to income taxes on unrelated business income. The amount of income tax for unrelated business income is not material to these financial statements; accordingly, no provision for income tax is reported in these financial statements. The organization's tax returns for the years 2010, 2011 and 2012 remain subject to examination by internal revenue service. In the unlikely event an uncertain tax position existed in which the organization could incur corporate income taxes, management would evaluate whether there is a probability that the uncertain tax position taken would be sustained upon examination by a taxing authority in accordance with f asb asc 7 40-10, accounting for uncertainty in income taxes. Based on the implementation of fasb asc 740-10, accounting for uncertainty in income taxes, the organization has determined that no amounts are required to be accrued for taxes or related penalties and interest for any tax positions taken through september 30, 2014.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Related party receivables 3659.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

ACCRUED EXPENSES 3700.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

PREPAID EXPENSES 2983.

Raw XML Appendix365 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/TitleTxt0PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED AS A NOT-FOR-PROFIT ENTITY AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REQUIRED. HOWEVER, THE ORGANIZATION IS SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE AMOUNT OF INCOME TAX FOR UNRELATED BUSINESS INCOME IS NOT MATERIAL TO THESE FINANCIAL STATEMENTS; ACCORDINGLY, NO PROVISION FOR INCOME TAX IS REPORTED IN THESE FINANCIAL STATEMENTS. THE ORGANIZATION'S TAX RETURNS FOR THE YEARS 2010, 2011 AND 2012 REMAIN SUBJECT TO EXAMINATION BY INTERNAL REVENUE SERVICE. IN THE UNLIKELY EVENT AN UNCERTAIN TAX POSITION EXISTED IN WHICH THE ORGANIZATION COULD INCUR CORPORATE INCOME TAXES, MANAGEMENT WOULD EVALUATE WHETHER THERE IS A PROBABILITY THAT THE UNCERTAIN TAX POSITION TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY IN ACCORDANCE WITH F ASB ASC 7 40-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. BASED ON THE IMPLEMENTATION OF FASB ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ORGANIZATION HAS DETERMINED THAT NO AMOUNTS ARE REQUIRED TO BE ACCRUED FOR TAXES OR RELATED PENALTIES AND INTEREST FOR ANY TAX POSITIONS TAKEN THROUGH SEPTEMBER 30, 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RELATED PARTY RECEIVABLES 3659.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCRUED EXPENSES 3700.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3PREPAID EXPENSES 2983.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0120389
IRS990ScheduleD/TotalRevenuePerForm990Amt0181951
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0766462
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0701958
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt10
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MEDICAL EQUIP
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1MEDICAL SERVI
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED FAIR VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1ESTIMATED HOURLY RAT
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0464000
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt1116852
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNDER THE CURRENT POLICY, ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CONFLICT OF INTEREST POLICY, GOVERNING DOCUMENTS, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO CHANGE FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt081830
IRS990/TotalAssetsEOYAmt0143392
IRS990/TotalAssetsGrp/BOYAmt081830
IRS990/TotalAssetsGrp/EOYAmt0143392
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0181951
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08541
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0111848
IRS990/TotalFunctionalExpensesGrp/TotalAmt0120389
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt081830
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0143392
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0111848
IRS990/TotalReportableCompFromOrgAmt040996
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0181951
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt032
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt081830
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0143392
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt03843
IRS990/TravelGrp/TotalAmt03843
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt081830
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0143392
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1010392 STATE ROAD 84
IRS990/USAddress/City0DAVIE
IRS990/USAddress/State0FL
IRS990/USAddress/ZIPCode033324
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ISSATRUSTFOUNDATION.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DIANE POLLARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09544161280
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10ISSA TRUST FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ISSA
ReturnHeader/Filer/EIN0542173857
ReturnHeader/Filer/PhoneNum09544161280
ReturnHeader/Filer/USAddress/AddressLine1010392 STATE ROAD 84 NO 101
ReturnHeader/Filer/USAddress/City0DAVIE
ReturnHeader/Filer/USAddress/State0FL
ReturnHeader/Filer/USAddress/ZIPCode033324
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0650715836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10VIZCAINO ZOMERFELD LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10999 PONCE DE LEON BLVD SUITE 1045
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CORAL GABLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0FL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode033134
ReturnHeader/PreparerPersonGrp/PhoneNum03054448288
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CYNTHIA OW CPA
ReturnHeader/ReturnTs02015-08-14T15:02:03-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

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