Civic Intelligence

Carolina Union

990 • Fiscal year 2014 • EIN 56-6062596

Jul 01, 2013 to Jun 30, 2014 • Filed on May 08, 2015

Organization ProfileN/A
PO Box 958Chapel Hill, NC 27514

(919) 962-1159

Siviq Scores

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

Liabilities / Assets

95th percentile

0.92x

Higher debt load relative to assets than 95% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.09x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Net Margin

19th percentile

-13%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$0

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)4 • <$500k nonprofits • Source year 2014

Asset Growth

6th percentile

-49%

Faster asset growth than 6% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

18th percentile

-19%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)4 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$38,062

Down $36,901 (-49%) from 2013

Net Assets

Down

$3,181

Down $67,062 (-95%) from 2013

Liabilities

Up

$34,881

Up $30,161 (+639%) from 2013

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin19th percentile

Revenue

Down

$409,472

Down $94,061 (-19%) from 2013

Expenses

Down

$464,539

Down $118,816 (-20%) from 2013

Net Income

Up

-$55,067

Up $24,755 (+31%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$300K$200K$100K$0Assets 2011: $267,411Liabilities 2011: $3,232Net Assets 2011: $264,1792011Assets 2012: $154,003Liabilities 2012: $3,520Net Assets 2012: $150,4832012Assets 2013: $74,963Liabilities 2013: $4,720Net Assets 2013: $70,2432013Assets 2014: $38,062Liabilities 2014: $34,881Net Assets 2014: $3,1812014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$38,062
Liabilities$34,881
Net Assets$3,181
Open 2014 Filing

Operations Trend

Revenue Growth18th percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $484,847Expenses 2011: $584,208Net Income 2011: -$99,3612011Revenue 2012: $421,703Expenses 2012: $535,400Net Income 2012: -$113,6972012Revenue 2013: $503,533Expenses 2013: $583,355Net Income 2013: -$79,8222013Revenue 2014: $409,472Expenses 2014: $464,539Net Income 2014: -$55,0672014Revenue 2015: $393,901Expenses 2015: $347,218Net Income 2015: $46,6832015

Highlighted filing

2014

Revenue$409,472
Expenses$464,539
Net Income-$55,067
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 8, 2015
Return Version
2013v4.0
Gross Receipts
$409,472
Mission and Program Overview

Mission

Operate student union at unc-ch

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,419--
Accounts Receivable$8,561$38,062▲ $29,501
Total Assets$66,980$38,062▼ $28,918
Liabilities
Accounts Payable and Accrued Expenses$8,732$17,963▲ $9,231
Other Liabilities$0$16,918▲ $16,918
Total Liabilities$8,732$34,881▲ $26,149
Net Assets / Fund Balance
Unrestricted Net Assets$58,248$3,181▼ $55,067
Total Net Assets Fund Balance$58,248$3,181▼ $55,067
Total Liabilities and Net Assets / Fund Balance$66,980$38,062▼ $28,918
Compensation and Service Providers
Top Officer Pay85th percentile

Board Members and Trustees

NameTitle
Elana HainArt Chair
Merrick OsbourneComedy Chair
Jake BernsteinExternal Affair Chair
Ashley BlackFad Chair
Ever CastroFilm Chair
Jeanetta ClementMarketing Chair
Gabe ChessMusic Chair
Khalani JamesSpecial Events Chair
Carly MathewsPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$407,725
Investment Income
$47
Other Revenue
$1,700
Change in Net Assets
$-55,067

Audited Revenue Reconciliation

Revenue per Audited Statements
$409,472
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$409,472
Total Revenue per Form 990
$409,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$464,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$243,755$7,592-$251,347
Occupancy$38,481--$38,481
Conferences and Meetings-$22,054-$22,054
Advertising-$14,458-$14,458
Office Expenses-$2,567-$2,567
Other Expenses$135,006$289-$289
Total Functional Expenses$417,242$47,297$0$464,539

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$464,539
Total Expenses per Audited Statements$464,539
Total Expenses per Form 990$464,539
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cash Overdraft$16,918
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 senior associate director of student life & leadership will review the 990 prior to filing.”

Form 990, Part VI, Section C, Line 19

“All documents are maintained in the student activities fund office and are available upon request.”

Filing and Contact Details

Filer

EIN
56-6062596
Phone
9199621159

Signing Officer

Name
Bobby Kunstman
Title
Sr Assoc Director of Student Life
Phone
9199621159
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bobby Kunstman
Formed
1968
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Preparer
Janice a Ratica
Phone
7043771678
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees/contract labor: program service expenses 243,755. Management and general expenses 0. Fundraising expenses 0. Total expenses 243,755. Auditing and bookkeeping fees: program service expenses 0. Management and general expenses 7,592. Fundraising expenses 0. Total expenses 7,592.”

Financial Statement Notes

PART X, LINE 2:

“No provision has been made for federal and state income taxes since the carolina union activities board is associated with the university of north carolina at chapel hill and is exempt under internal revenue code section 501(c)(4), effective august 6, 1968. Management has evaluated the effect of the guidance provided by u.s. Generally accepted accounting principles on accounting for uncertainty in income taxes. Management believes that the organization continues to satisfy the requirements of a tax exempt organization at june 30, 2014. Management has evaluated all other tax positions that could have a significant affect on the financial statements and determined that the organization had no significant uncertain income tax positions at june 30, 2014. The organizations federal exempt organization business income tax returns (form 990) for the years ended june 30, 2011 through 2014 are subject to examination by the irs, generally for three years after they were filed.”

Raw XML Appendix341 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08732
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt017963
IRS990/AccountsReceivableGrp/BOYAmt08561
IRS990/AccountsReceivableGrp/EOYAmt038062
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATE STUDENT UNION AT UNC-CH
IRS990/AdvertisingGrp/ManagementAndGeneralAmt014458
IRS990/AdvertisingGrp/TotalAmt014458
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10STUDENT ACTIVITIES FUND OFFICE
IRS990/BooksInCareOfDetail/PhoneNum09198435092
IRS990/BooksInCareOfDetail/USAddress/AddressLine10PO BOX 958
IRS990/BooksInCareOfDetail/USAddress/City0CHAPEL HILL
IRS990/BooksInCareOfDetail/USAddress/State0NC
IRS990/BooksInCareOfDetail/USAddress/ZIPCode027514
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt058419
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt022054
IRS990/ConferencesMeetingsGrp/TotalAmt022054
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt047
IRS990/CYOtherExpensesAmt0464539
IRS990/CYOtherRevenueAmt01700
IRS990/CYProgramServiceRevenueAmt0407725
IRS990/CYRevenuesLessExpensesAmt0-55067
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0464539
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0409472
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE CAROLINA UNION IS THE STUDENT UNION OF THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL. THE PURPOSE OF THE CAROLINA UNION IS TO PROVIDE A WIDE VARIETY OF CULTURAL ACTIVITIES AT THE BENEFIT OF THE ENTIRE DIVERSE STUDENT BODY ENROLLED AT THE UNIVERSITY. STUDENT REPRESENTATIVES OF THE CAROLINA UNION ACTIVITIES BOARD ALLOW FOR DIRECT STUDENT INPUT INTO THE USE OF MONIES RECEIVED FROM STUDENT FEES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0417242
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07592
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0243755
IRS990/FeesForServicesOtherGrp/TotalAmt0251347
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0GABE CHESS
IRS990/Form990PartVIISectionAGrp/PersonNm1MERRICK OSBOURNE
IRS990/Form990PartVIISectionAGrp/PersonNm2JAKE BERNSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm3KHALANI JAMES
IRS990/Form990PartVIISectionAGrp/PersonNm4EVER CASTRO
IRS990/Form990PartVIISectionAGrp/PersonNm5ELANA HAIN
IRS990/Form990PartVIISectionAGrp/PersonNm6ASHLEY BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm7JEANETTA CLEMENT
IRS990/Form990PartVIISectionAGrp/PersonNm8CARLY MATHEWS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0MUSIC CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1COMEDY CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2EXTERNAL AFFAIR CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SPECIAL EVENTS CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4FILM CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5ART CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6FAD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7MARKETING CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0409472
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt047
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt047
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NC
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATE STUDENT UNION AT UNC-CH
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt058248
IRS990/NetAssetsOrFundBalancesEOYAmt03181
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt038481
IRS990/OccupancyGrp/TotalAmt038481
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02567
IRS990/OfficeExpensesGrp/TotalAmt02567
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROGRAMMING
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2DUES, PERIODICALS AND S
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0337
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1289
IRS990/OtherExpensesGrp/ProgramServicesAmt0135006
IRS990/OtherExpensesGrp/TotalAmt0135006
IRS990/OtherExpensesGrp/TotalAmt1337
IRS990/OtherExpensesGrp/TotalAmt2289
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt016918
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01700
IRS990/OtherRevenueTotalAmt01700
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BOBBY KUNSTMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT ACTIVITY FEES
IRS990/ProgramServiceRevenueGrp/Desc1HOMECOMING
IRS990/ProgramServiceRevenueGrp/Desc2THEATER AND CONCERTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0369276
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123660
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214789
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0369276
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123660
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214789
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt084
IRS990/PYOtherExpensesAmt0583355
IRS990/PYOtherRevenueAmt0130829
IRS990/PYProgramServiceRevenueAmt0372620
IRS990/PYRevenuesLessExpensesAmt0-79822
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0583355
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0503533
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-55067
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0409425
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0464539
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt016918
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CASH OVERDRAFT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0409472
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION HAS BEEN MADE FOR FEDERAL AND STATE INCOME TAXES SINCE THE CAROLINA UNION ACTIVITIES BOARD IS ASSOCIATED WITH THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL AND IS EXEMPT UNDER INTERNAL REVENUE CODE SECTION 501(C)(4), EFFECTIVE AUGUST 6, 1968. MANAGEMENT HAS EVALUATED THE EFFECT OF THE GUIDANCE PROVIDED BY U.S. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT BELIEVES THAT THE ORGANIZATION CONTINUES TO SATISFY THE REQUIREMENTS OF A TAX EXEMPT ORGANIZATION AT JUNE 30, 2014. MANAGEMENT HAS EVALUATED ALL OTHER TAX POSITIONS THAT COULD HAVE A SIGNIFICANT AFFECT ON THE FINANCIAL STATEMENTS AND DETERMINED THAT THE ORGANIZATION HAD NO SIGNIFICANT UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2014. THE ORGANIZATIONS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS (FORM 990) FOR THE YEARS ENDED JUNE 30, 2011 THROUGH 2014 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0464539
IRS990ScheduleD/TotalLiabilityAmt016918
IRS990ScheduleD/TotalRevenuePerForm990Amt0409472
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0409472
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0464539
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SENIOR ASSOCIATE DIRECTOR OF STUDENT LIFE & LEADERSHIP WILL REVIEW THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE MAINTAINED IN THE STUDENT ACTIVITIES FUND OFFICE AND ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROFESSIONAL FEES/CONTRACT LABOR: PROGRAM SERVICE EXPENSES 243,755. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 243,755. AUDITING AND BOOKKEEPING FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,592. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,592.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt066980
IRS990/TotalAssetsEOYAmt038062
IRS990/TotalAssetsGrp/BOYAmt066980
IRS990/TotalAssetsGrp/EOYAmt038062
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt047297
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0417242
IRS990/TotalFunctionalExpensesGrp/TotalAmt0464539
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08732
IRS990/TotalLiabilitiesEOYAmt034881
IRS990/TotalLiabilitiesGrp/BOYAmt08732
IRS990/TotalLiabilitiesGrp/EOYAmt034881
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt058248
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03181
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0417242
IRS990/TotalProgramServiceRevenueAmt0407725
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt047
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0409425
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0409472
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt066980
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt038062
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt058248
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03181
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 958
IRS990/USAddress/City0CHAPEL HILL
IRS990/USAddress/State0NC
IRS990/USAddress/ZIPCode027514
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BOBBY KUNSTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SR ASSOC DIRECTOR OF STUDENT LIFE
ReturnHeader/BusinessOfficerGrp/PhoneNum09199621159
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10CAROLINA UNION
ReturnHeader/Filer/BusinessNameControlTxt0CARO
ReturnHeader/Filer/EIN0566062596
ReturnHeader/Filer/PhoneNum09199621159
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 958
ReturnHeader/Filer/USAddress/City0CHAPEL HILL
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode027514
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0560574444
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CHERRY BEKAERT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101111 METROPOLITAN AVENUE SUITE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CHARLOTTE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode028204
ReturnHeader/PreparerPersonGrp/PhoneNum07043771678
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANICE A RATICA
ReturnHeader/ReturnTs02015-05-13T08:34:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$38,062
Liabilities
$34,881
Net assets
$3,181
Revenue
$409,472
Expenses
$464,539
Net income
-$55,067
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$3.94$3.47$0.47
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.35$0.03$4.09$4.65$0.55
2013Summary only. Only limited summary data is available for this year.$0.75$0.05$0.70$5.04$5.83$0.80
2012Summary only. Only limited summary data is available for this year.$1.54$0.04$1.50$4.22$5.35$1.14
2011Summary only. Only limited summary data is available for this year.$2.67$0.03$2.64$4.85$5.84$0.99