Civic Intelligence

The Urban Scholastic Center Inc

990 • Fiscal year 2020 • EIN 56-2484548

Jul 01, 2019 to Jun 30, 2020 • Filed on May 05, 2021

2900 Minnesota AveKansas City, KS 66102

(913) 281-9828

Siviq Scores

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

Liabilities / Assets

66th percentile

0.16x

Higher debt load relative to assets than 66% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

63rd percentile

0.14x

Higher debt load relative to revenue than 63% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

75th percentile

25%

Higher net margin than 75% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

82nd percentile

$82,053

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

85th percentile

60%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

97th percentile

236%

Faster revenue growth than 97% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$672,591

Up $251,907 (+60%) from 2019

Net Assets

Up

$562,070

Up $147,736 (+36%) from 2019

Liabilities

Up

$110,521

Up $104,171 (+1640%) from 2019

Revenue

Up

$781,143

Up $548,438 (+236%) from 2019

Expenses

Up

$589,474

Up $295,726 (+101%) from 2019

Net Income

Up

$191,669

Up $252,712 (+414%) from 2019

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 2010: $103,032Liabilities 2010: $8,283Net Assets 2010: $94,7492010Assets 2011: $102,599Liabilities 2011: $2,020Net Assets 2011: $100,5792011Assets 2012: $148,261Liabilities 2012: $2,866Net Assets 2012: $145,3952012Assets 2013: $194,755Liabilities 2013: $2,701Net Assets 2013: $192,0542013Assets 2014: $129,456Liabilities 2014: $2,999Net Assets 2014: $126,4572014Assets 2015: $183,311Liabilities 2015: $4,745Net Assets 2015: $178,5662015Assets 2016: $257,058Liabilities 2016: $5,665Net Assets 2016: $251,3932016Assets 2017: $460,246Liabilities 2017: $7,096Net Assets 2017: $453,1502017Assets 2018: $482,083Liabilities 2018: $6,114Net Assets 2018: $475,9692018Assets 2019: $420,684Liabilities 2019: $6,350Net Assets 2019: $414,3342019Assets 2020: $672,591Liabilities 2020: $110,521Net Assets 2020: $562,0702020Assets 2021: $914,770Liabilities 2021: $16,969Net Assets 2021: $897,8012021Assets 2022: $1,093,694Liabilities 2022: $28,484Net Assets 2022: $1,065,2102022Assets 2023: $988,239Liabilities 2023: $108,505Net Assets 2023: $879,7342023Assets 2024: $567,537Liabilities 2024: $89,356Net Assets 2024: $478,1812024

Highlighted filing

2020

Assets$672,591
Liabilities$110,521
Net Assets$562,070

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $212,3542010Expenses 2011: $189,8522011Expenses 2012: $213,6382012Revenue 2013: $275,176Expenses 2013: $228,517Net Income 2013: $46,6592013Revenue 2014: $228,111Expenses 2014: $298,267Net Income 2014: -$70,1562014Revenue 2015: $339,320Expenses 2015: $287,211Net Income 2015: $52,1092015Revenue 2016: $474,958Expenses 2016: $402,129Net Income 2016: $72,8292016Revenue 2017: $522,125Expenses 2017: $369,261Net Income 2017: $152,8642017Revenue 2018: $411,276Expenses 2018: $386,995Net Income 2018: $24,2812018Revenue 2019: $232,705Expenses 2019: $293,748Net Income 2019: -$61,0432019Revenue 2020: $781,143Expenses 2020: $589,474Net Income 2020: $191,6692020Revenue 2021: $1,088,054Expenses 2021: $768,342Net Income 2021: $319,7122021Revenue 2022: $1,177,870Expenses 2022: $988,485Net Income 2022: $189,3852022Revenue 2023: $1,149,478Expenses 2023: $1,350,976Net Income 2023: -$201,4982023Revenue 2024: $1,043,587Expenses 2024: $1,454,038Net Income 2024: -$410,4512024

Highlighted filing

2020

Revenue$781,143
Expenses$589,474
Net Income$191,669
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 5, 2021
Return Version
2019v5.0
Gross Receipts
$781,143
Mission and Program Overview

Mission

Our mission is building leaders from here for here through Jesus and education.

Our mission is to build leaders from here for here through Jesus and education. Our vision is to create change in communities by bringing Jesus and education together to build leaders. The Urban Scholastic Center (USC) was founded to help close opportunity gaps for students in Wyandotte County, KS through extended education opportunities laced with a strong faith foundation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$218,199$456,829▲ $238,630
Investments in Publicly Traded Securities$100,388$95,284▼ $5,104
Land, Buildings, and Equipment, Net$43,721$42,732▼ $989
Accounts Receivable-$26,637-
Cash and Non-Interest-Bearing Accounts$18,489$18,072▼ $417
Pledges and Grants Receivable$34,106$16,562▼ $17,544
Prepaid Expenses and Deferred Charges$2,533$14,675▲ $12,142
Inventories for Sale or Use$1,800$1,800→ $0
Total Assets$420,684$672,591▲ $251,907
Other Assets Total$1,448--
Liabilities
Unsecured Notes Loans Payable-$88,625-
Accounts Payable and Accrued Expenses$6,350$21,896▲ $15,546
Other Liabilities-$0-
Total Liabilities$6,350$110,521▲ $104,171
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$365,598$544,494▲ $178,896
Net Assets With Donor Restrictions$48,736$17,576▼ $31,160
Total Net Assets Fund Balance$414,334$562,070▲ $147,736
Total Liabilities and Net Assets / Fund Balance$420,684$672,591▲ $251,907

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$8,264$22,185$30,449
Equipment$6,811$20,139$26,950
Buildings$16,434$3,635$20,069
Leasehold Improvements$10,533$7,986$18,519
Land$690-$690

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$100,388$0▼ $3,423$0$95,284
2018$39,418$60,400▲ $771$0$100,388
2017$39,626$550▲ $29$787$39,418
2016$27,000$10,000▲ $3,106$480$39,626
2015$0$0→ $0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Weston C ParhamExecutive DirectorFT$80,333$1,720$82,053

Board Members and Trustees

NameTitle
Lynn JohnsonBoard Chair
Rick ButterfieldVice Chair
Ebonie DavisBoard Member
Jude McDanielBoard Member
Kristel HaynesBoard Member
Milcah LewisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$772,491
Program Service Revenue
$4,588
Investment Income
$2,214
Other Revenue
$1,850
All Other Contributions
$506,158
Change in Net Assets
$191,669

Audited Revenue Reconciliation

Revenue per Audited Statements
$781,143
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$191,935
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$973,078
Total Revenue per Form 990
$781,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$383,830
Other Expenses$205,644
Total Fundraising Expense$76,796
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,919$70,097$36,633$272,649
Current Officers, Directors, Trustees, and Key Employees$61,456$12,291$8,194$81,941
Office Expenses$9,623$26,098$5,600$41,321
Conferences and Meetings$20,430$6,520$9,111$36,061
Fees for Services Other$3,877$15,587$9,627$29,091
Payroll Taxes$14,784$7,977$3,757$26,518
Occupancy$3,376$15,950$3,164$22,490
Other Expenses$21,111$0$0$21,111
Fees for Services Accounting-$14,277-$14,277
Depreciation Depletion$5,140$4,962-$10,102
Insurance-$7,431-$7,431
Travel$3,942$1,296$145$5,383
Information Technology$4,711$360-$5,071
Advertising$717$3,657$246$4,620
Pension Plan Contributions$1,333$1,070$319$2,722
Fees for Service Investment Mgmnt Fees-$1,682-$1,682
Total Functional Expenses$316,484$196,194$76,796$589,474

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$886,977
Expenses per Audited Statements$589,474
Total Expenses per Form 990$589,474
Expenses Not Reported on Form 990$297,503
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56
Fundraising Direct Expenses$0
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
No
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
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 11B

Before the 990 is signed and filed, it is submitted to all Board members with a 24-48 hour review period. If no response is given within that time frame, the return is signed and filed.

Form 990, Part VI, Section B, Line 15

The USC utilizes the Midwest Center for Nonprofit Leadership Salary Survey report and Benefit Survey to determine comparability and compensation for the ED/CEO.

Form 990, Part VI, Section C, Line 19

The organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year upon request.

Filing and Contact Details

Filer

Filer Name
Urban Scholastic Center
EIN
56-2484548
Phone
9132819828
Address
2900 Minnesota Ave, Kansas City, KS 66102

Signing Officer

Name
Weston C Parham
Title
Executive Director
Phone
9132305053
Signed
2021-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Weston C Parham
Formed
1998
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
6
Employees
17
Volunteers
70

Preparer

Firm
Support Kansas City Inc
Address
6750 Antioch Suite 305, Merriam, KS 66204
Preparer
Elizabeth Liddle
Phone
9138314752
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 2

USC implemented a new pre-K program in partnership with the local school district. This program allowed us to provide pre-K care for an additional 20 students in the Wyandotte County community with the potential to expand to several other schools in the coming years. We also created a weekly free food store (pantry) that serves the local community. We serve over 1200 individuals a month through the store.

Form 990, Part XI, Line 9

The organization had an eighteen month audit for the period 1/1/2019 - 6/30/2020. The adjustment was made after the Form 990 was prepared and filed for the short fiscal year 1/1/2019 - 6/30/2019.

Financial Statement Notes

Schedule D, Part V, Line 4

Endowment Funds are used for program activities.

Schedule D, Part X, Line 2

The Organization is generally exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision or liability for income taxes has been included in the accompanying financial statements. The Organization recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the relevant tax authority. The Organization is subject to income tax regulations in the U.S. federal jurisdiction and certain state jurisdictions. Tax regulations within each jurisdiction are subject to the interpretation of the related tax laws and regulations and require significant judgement to apply. With dew exceptions, the Organization is no longer subject to income tax examinations by the applicable tax authorities for the years before 2016. If any were to be incurred, the Organization's policy is to record penalties and interest assessed by income tax authorities as operating expenses.

Schedule D, Part XI, Line 2D

The audit was an eighteen month audit from 1/1/2019 - 6/30/2020, so it is assumed the difference would be the audited revenue associated with the first six months of the audited period.

Schedule D, Part XII, Line 2D

The audit was an eighteen month audit from 1/1/2019 - 6/30/2020, so it is assumed the difference would be the audited expenses associated with the first six months of the audited period.

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IRS990/ActivityOrMissionDesc0Our mission is to build leaders from here for here through Jesus and education. Our vision is to create change in communities by bringing Jesus and education together to build leaders. The Urban Scholastic Center (USC) was founded to help close opportunity gaps for students in Wyandotte County, KS through extended education opportunities laced with a strong faith foundation.
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IRS990/Desc0Literacy Program: One of the largest programs of the USC is our literacy program. This program is designed to address the book deficit and literacy gaps present in Wyandotte County. Research indicates that there are six (6) students for every one book title in KCK, Wyandotte County. As opposed to six (6) book titles per student in more affluent districts. The USC was able to address this gap by giving away over 13,000 books to elementary school students in Wyandotte County. We also offered several literacy challenges that resulted in students engaging in a combined 10,000 additional hours of literacy/reading/literacy education during the 2019-2020 school year.
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IRS990/MissionDesc0Our mission is building leaders from here for here through Jesus and education.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Life Enrichment- The USC Life Enrichment program is our most comprehensive program. Geared toward the physical, spiritual, occupational, intellectual, social and emotional growth of our students, this program provides a number of experiences, resources, and support for students. In 2019-2020 our students participated in over 400 hours of exercise activities, attended/engaged in over 200 Bible Studies, had over 400 hours of supplemental educational activities, attended 8 college tours, went to 30 cultural enrichment events, completed over 400 hours of community service, had over 20 job tours, and heard from 15+ different professionals.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt099520
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt04588
IRS990/ProgSrvcAccomActy3Grp/Desc0Free Food Store- During 2019-2020 the USC founded a weekly free food store for the community. The store is stocked with shelves of shelf stable foods ,fresh produce, refrigerators and freezers of dairy and meat products, and more. Unlike a traditional food pantry where individuals are told what to take, our clients come in and shop from the shelves and refrigerators choosing what they think their family needs. Our staff and volunteers then carry their bags/boxes and help load them for the customers, or transport them home if they are without a vehicle. The store served over 1200 individuals a month during 2019-2020.
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RegularMonitoringEnfrcInd00
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Refunds and rebates.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.57$0.09$0.48$1.04$1.45$0.41
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.11$0.88$1.15$1.35$0.20
2022Detailed filing. Detailed filing data is available for this year.$1.09$0.03$1.07$1.18$0.99$0.19
2021Detailed filing. Detailed filing data is available for this year.$0.91$0.02$0.90$1.09$0.77$0.32
2020Detailed filing. Detailed filing data is available for this year.$0.67$0.11$0.56$0.78$0.59$0.19
2019Summary only. Only limited summary data is available for this year.$0.42$0.01$0.41$0.23$0.29$0.06
2018Summary only. Only limited summary data is available for this year.$0.48$0.01$0.48$0.41$0.39$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.01$0.45$0.52$0.37$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.01$0.25$0.47$0.40$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.18$0.00$0.18$0.34$0.29$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.23$0.30$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.19$0.00$0.19$0.28$0.23$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.19
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.01$0.09$0.21
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2020 filings • 501(c)3 • $500k-$1M nonprofits