Civic Intelligence

Ceramic Tile Education Foundation Inc

990 • Fiscal year 2023 • EIN 57-1038135

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 24, 2024

5326 Highway 76Pendleton, SC 29670

(864) 222-2131

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.36x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

75th percentile

0.17x

Higher debt load relative to revenue than 75% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

81st percentile

$80,610

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.5% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

82nd percentile

31%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

72nd percentile

31%

Faster revenue growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$340,985

Up $81,534 (+31%) from 2022

Net Assets

Up

$218,469

Up $101,878 (+87%) from 2022

Liabilities

Down

$122,516

Down $20,344 (-14%) from 2022

Revenue

Up

$703,528

Up $164,671 (+31%) from 2022

Expenses

Up

$601,650

Up $98,494 (+20%) from 2022

Net Income

Up

$101,878

Up $66,177 (+185%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $67,227Liabilities 2010: $25,679Net Assets 2010: $41,5482010Assets 2011: $65,195Liabilities 2011: $8,563Net Assets 2011: $56,6322011Assets 2012: $57,614Liabilities 2012: $18,039Net Assets 2012: $39,5752012Assets 2013: $48,591Liabilities 2013: $7,276Net Assets 2013: $41,3152013Assets 2014: $46,720Liabilities 2014: $4,183Net Assets 2014: $42,5372014Assets 2015: $73,997Liabilities 2015: $23,686Net Assets 2015: $50,3112015Assets 2016: $71,839Liabilities 2016: $11,522Net Assets 2016: $60,3172016Assets 2017: $137,410Liabilities 2017: $30,578Net Assets 2017: $106,8322017Assets 2018: $90,496Liabilities 2018: $5,991Net Assets 2018: $84,5052018Assets 2019: $72,866Liabilities 2019: $44,258Net Assets 2019: $28,6082019Assets 2020: $263,912Liabilities 2020: $233,518Net Assets 2020: $30,3942020Assets 2021: $249,429Liabilities 2021: $168,539Net Assets 2021: $80,8902021Assets 2022: $259,451Liabilities 2022: $142,860Net Assets 2022: $116,5912022Assets 2023: $340,985Liabilities 2023: $122,516Net Assets 2023: $218,4692023Assets 2024: $440,775Liabilities 2024: $145,778Net Assets 2024: $294,9972024

Highlighted filing

2023

Assets$340,985
Liabilities$122,516
Net Assets$218,469

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $310,5522010Expenses 2011: $346,2542011Expenses 2012: $324,6472012Revenue 2013: $317,708Expenses 2013: $315,968Net Income 2013: $1,7402013Revenue 2014: $331,026Expenses 2014: $329,804Net Income 2014: $1,2222014Revenue 2015: $336,515Expenses 2015: $328,741Net Income 2015: $7,7742015Revenue 2016: $419,466Expenses 2016: $409,460Net Income 2016: $10,0062016Revenue 2017: $495,061Expenses 2017: $448,546Net Income 2017: $46,5152017Revenue 2018: $499,824Expenses 2018: $522,151Net Income 2018: -$22,3272018Revenue 2019: $494,369Expenses 2019: $550,266Net Income 2019: -$55,8972019Revenue 2020: $404,134Expenses 2020: $402,348Net Income 2020: $1,7862020Revenue 2021: $430,980Expenses 2021: $380,484Net Income 2021: $50,4962021Revenue 2022: $538,857Expenses 2022: $503,156Net Income 2022: $35,7012022Revenue 2023: $703,528Expenses 2023: $601,650Net Income 2023: $101,8782023Revenue 2024: $661,708Expenses 2024: $585,180Net Income 2024: $76,5282024

Highlighted filing

2023

Revenue$703,528
Expenses$601,650
Net Income$101,878
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 24, 2024
Return Version
2023v5.0
Gross Receipts
$703,528
Mission and Program Overview

Mission

To educate and train all interested individuals in the proper methods of installing ceramic tile

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net-$235,039-
Accounts Receivable$76,630$75,991▼ $639
Savings and Temporary Cash Investments$171,945$15,021▼ $156,924
Intangible Assets$6,489$5,191▼ $1,298
Total Assets$259,451$340,985▲ $81,534
Other Assets Total$4,387$9,743▲ $5,356
Liabilities
Unsecured Notes Loans Payable$97,000$96,572▼ $428
Deferred Revenue$37,250$23,250▼ $14,000
Accounts Payable and Accrued Expenses$8,610$2,694▼ $5,916
Total Liabilities$142,860$122,516▼ $20,344
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$116,591$199,269▲ $82,678
Net Assets With Donor Restrictions-$19,200-
Total Net Assets Fund Balance$116,591$218,469▲ $101,878
Total Liabilities and Net Assets / Fund Balance$259,451$340,985▲ $81,534

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$169,139$23,252$192,391
Land$65,900-$65,900
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott CarothersCTI DirectorFT$70,000$10,610$80,610
Cathey McalisterCFOFT$56,523$19,456$75,979

Board Members and Trustees

NameTitle
Mark ShannonPresident
Andy AckerBoard Member
Darin ComptonBoard Member
Donato GrosserBoard Member
Elena GrantBoard Member
Elena RomaniBoard Member
Erin AlbrechtBoard Member
Harold YarboroughBoard Member
Heather RuhlBoard Member
Joseph MatticeBoard Member
Sam BruceBoard Member
Simone RicciBoard Member
Stephen FisherBoard Member
Woody SandersBoard Member
Eric AstrachanSecretary
Bart BettigaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$561,447
Program Service Revenue
$142,070
Investment Income
$11
Other Revenue
$0
All Other Contributions
$561,447
Change in Net Assets
$101,878

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial1$239,300
Total Noncash Contributions1$239,300
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$435,299
Salaries, Compensation, and Employee Benefits$166,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$185,857--$185,857
Current Officers, Directors, Trustees, and Key Employees$42,000$84,523-$126,523
Travel$80,185--$80,185
Occupancy$73,841$2,283-$76,124
Information Technology$39,689$1,183-$40,872
Office Expenses$14,985$18,287-$33,272
Other Employee Benefits$6,366$23,700-$30,066
Payroll Taxes$4,066$5,696-$9,762
Depreciation Depletion-$5,559-$5,559
Fees for Services Accounting-$5,350-$5,350
Interest-$2,996-$2,996
Other Expenses$50--$50
Total Functional Expenses$452,073$149,577$0$601,650
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
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
No
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

Form 990 is reviewed by director of organization before filing. The governing board reviews and discusses the filed form at annual board meeting.

Form 990, Page 6, Part VI, Line 15A

Comparative data for similar positions and budget considerations are used when determining compensation for the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Ceramic Tile Education
EIN
57-1038135
Phone
8642222131
Address
5326 HIGHWAY 76, PENDLETON, SC 29670

Signing Officer

Name
Scott Carothers
Title
CTI Director
Phone
8646468453
Signed
2024-10-24

Organization Details

Principal Officer
Scott Carothers
Formed
1996
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
2

Preparer

Firm
Argo and Associates Llp
Address
303 E CALHOUN ST, ANDERSON, SC 29621-5540
Preparer
Varada a Ogale
Phone
8642267202
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IRS990/OtherExpensesGrp/TotalAmt11923
IRS990/OtherExpensesGrp/TotalAmt2532
IRS990/OtherExpensesGrp/TotalAmt350
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05696
IRS990/PayrollTaxesGrp/ProgramServicesAmt04066
IRS990/PayrollTaxesGrp/TotalAmt09762
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SCOTT CAROTHERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/Desc0CONSULTING/TRAINING INCOME
IRS990/ProgramServiceRevenueGrp/Desc1LITERATURE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0141432
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1638
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0141432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1638
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0377163
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02758
IRS990/PYOtherExpensesAmt0337766
IRS990/PYProgramServiceRevenueAmt0158936
IRS990/PYRevenuesLessExpensesAmt035701
IRS990/PYSalariesCompEmpBnftPaidAmt0165390
IRS990/PYTotalExpensesAmt0503156
IRS990/PYTotalRevenueAmt0538857
IRS990/ReconcilationRevenueExpnssAmt0101878
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0142070
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0171945
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015021
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0561447
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0377163
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0309745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0340808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0330700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01919863
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0142081
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0161694
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0139554
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt062832
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0163669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0669830
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02589693
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0703528
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0538857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0449299
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0403640
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0494369
IRS990ScheduleA/Total509Grp/TotalAmt02589693
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0703528
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0538857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0449299
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0403640
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0494369
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02589693
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/LandGrp/BookValueAmt065900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt065900
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0169139
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023252
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0192391
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0235039
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt0239300
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY DIRECTOR OF ORGANIZATION BEFORE FILING. THE GOVERNING BOARD REVIEWS AND DISCUSSES THE FILED FORM AT ANNUAL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPARATIVE DATA FOR SIMILAR POSITIONS AND BUDGET CONSIDERATIONS ARE USED WHEN DETERMINING COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE 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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0259451
IRS990/TotalAssetsEOYAmt0340985
IRS990/TotalAssetsGrp/BOYAmt0259451
IRS990/TotalAssetsGrp/EOYAmt0340985
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0561447
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0149577
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0452073
IRS990/TotalFunctionalExpensesGrp/TotalAmt0601650
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0142860
IRS990/TotalLiabilitiesEOYAmt0122516
IRS990/TotalLiabilitiesGrp/BOYAmt0142860
IRS990/TotalLiabilitiesGrp/EOYAmt0122516
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0116591
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0218469
IRS990/TotalOtherCompensationAmt030066
IRS990/TotalProgramServiceExpensesAmt0452073
IRS990/TotalProgramServiceRevenueAmt0142070
IRS990/TotalReportableCompFromOrgAmt0126523
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0142081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0703528
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259451
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0340985
IRS990/TravelGrp/ProgramServicesAmt080185
IRS990/TravelGrp/TotalAmt080185
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt097000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt096572

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.41$1.46$2.95$6.62$5.85$0.77
2023Detailed filing. Detailed filing data is available for this year.$3.41$1.23$2.18$7.04$6.02$1.02
2022Detailed filing. Detailed filing data is available for this year.$2.59$1.43$1.17$5.39$5.03$0.36
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.49$1.69$0.81$4.31$3.80$0.50
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.64$2.34$0.30$4.04$4.02$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.73$0.44$0.29$4.94$5.50$0.56
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.06$0.85$5.00$5.22$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.37$0.31$1.07$4.95$4.49$0.47
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.12$0.60$4.19$4.09$0.10
2015Detailed filing. Detailed filing data is available for this year.$0.74$0.24$0.50$3.37$3.29$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.04$0.43$3.31$3.30$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.41$3.18$3.16$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.18$0.40$3.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.09$0.57$3.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.26$0.42$3.11