Civic Intelligence

Higher Calling Foundation Inc.

990 • Fiscal year 2019 • EIN 58-2103318

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 10, 2020

2901 Wesley Chapel RoadDecatur, GA 30034

(404) 288-2494

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

49th percentile

3.3%

Higher net margin than 49% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2018 to 2019

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$46,209

Up $46,209 from 2018

Net Assets

Up

$46,209

Up $46,209 from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$608,640

Up $81,145 (+15%) from 2018

Expenses

Up

$588,491

Up $81,668 (+16%) from 2018

Net Income

Down

$20,149

Down $523 (-2.5%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2010: $54,560Liabilities 2010: $22,1222010Assets 2011: $7,741Liabilities 2011: $21,6002011Assets 2012: $1,653Liabilities 2012: $02012Assets 2013: $6,652Liabilities 2013: $0Net Assets 2013: $6,6522013Assets 2014: $4,921Liabilities 2014: $4,283Net Assets 2014: $6382014Assets 2015: $11,804Liabilities 2015: $201Net Assets 2015: $11,6032015Assets 2016: $1Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $46,209Liabilities 2019: $0Net Assets 2019: $46,2092019Assets 2020: $212,144Liabilities 2020: $221,500Net Assets 2020: -$9,3562020Assets 2021: $394,462Liabilities 2021: $374,900Net Assets 2021: $19,5622021Assets 2022: $514,913Liabilities 2022: $390,226Net Assets 2022: $124,6872022Assets 2023: $685,568Liabilities 2023: $365,274Net Assets 2023: $320,2942023Assets 2024: $520,280Liabilities 2024: $344,174Net Assets 2024: $176,1062024

Highlighted filing

2019

Assets$46,209
Liabilities$0
Net Assets$46,209

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $182,456Expenses 2010: $173,420Net Income 2010: $9,0362010Revenue 2011: $152,473Expenses 2011: $160,291Net Income 2011: -$7,8182011Revenue 2012: $184,432Expenses 2012: $127,736Net Income 2012: $56,6962012Revenue 2013: $309,001Expenses 2013: $304,002Net Income 2013: $4,9992013Revenue 2014: $267,827Expenses 2014: $278,986Net Income 2014: -$11,1592014Revenue 2015: $274,424Expenses 2015: $263,459Net Income 2015: $10,9652015Revenue 2016: $426,603Expenses 2016: $391,655Net Income 2016: $34,9482016Revenue 2017: $455,945Expenses 2017: $465,472Net Income 2017: -$9,5272017Revenue 2018: $527,495Expenses 2018: $506,823Net Income 2018: $20,6722018Revenue 2019: $608,640Expenses 2019: $588,491Net Income 2019: $20,1492019Revenue 2020: $452,394Expenses 2020: $507,959Net Income 2020: -$55,5652020Revenue 2021: $535,944Expenses 2021: $507,026Net Income 2021: $28,9182021Revenue 2022: $701,710Expenses 2022: $596,583Net Income 2022: $105,1272022Revenue 2023: $908,862Expenses 2023: $713,260Net Income 2023: $195,6022023Revenue 2024: $650,658Expenses 2024: $792,905Net Income 2024: -$142,2472024

Highlighted filing

2019

Revenue$608,640
Expenses$588,491
Net Income$20,149
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 10, 2020
Return Version
2019v5.1
Gross Receipts
$608,640
Mission and Program Overview

Mission

The mission is to establish a network of resources that provides practical tools that will empower others to live victoriously

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$32,085-
Prepaid Expenses and Deferred Charges-$14,124-
Total Assets$0$46,209▲ $46,209
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$42,678-
Net Assets With Donor Restrictions-$3,531-
Total Net Assets Fund Balance$0$46,209▲ $46,209
Total Liabilities and Net Assets / Fund Balance$0$46,209▲ $46,209
Compensation and Service Providers

Board Members and Trustees

NameTitle
Elizabeth IzardChairman of the Board
Dr Kristopher SmithChief Financial Officer
David KennebrewMember
Dr Cal EllisonMember
Dr Glen SpencerMember
Emmett KellyMember
H V CastillaMember
Ms Angela HollowayMember
Mrs Wanda TurnipseedSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,302
Program Service Revenue
$607,338
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$20,149
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$343,906
Other Expenses$244,585
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$299,059$18,850$0$317,909
All Other Expenses$181,181$1,572$0$182,753
Travel$42,258$0$0$42,258
Payroll Taxes$24,555$1,442$0$25,997
Occupancy$19,383$0$0$19,383
Advertising$191$0$0$191
Total Functional Expenses$566,627$21,864$0$588,491
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
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
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
Filing and Contact Details

Filer

Filer Name
Higher Calling Foundation Inc
EIN
58-2103318
Phone
4042882494
Address
2901 WESLEY CHAPEL ROAD, DECATUR, GA 30034

Signing Officer

Name
Tahari Castilla
Title
CEO
Phone
4042882494
Signed
2020-09-10

Organization Details

Principal Officer
Tahari Castella
Formed
1995
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
18
Volunteers
35

Preparer

Firm
Virginia Green Pc
Address
P O Box 361448, DECATUR, GA 30036
Preparer
Virginia Green
Phone
7708562470
Supplemental Narrative

Additional Explanations

Pt VI, Line 12C

Currently , the mointoring is done at the meetings

Pt VI, Line 11B

director reviews return prior to mailing. A copy of the return is available for review to all board members at their leisure.

Form 990, Part IX, Line 24E

Contract services 17863. 17863. 0. 0.

Form 990, Part IX, Line 24E

Repairs & maintenance 10957. 10957. 0. 0.

Form 990, Part IX, Line 24E

License fees--bright from the start 203. 203. 0. 0.

Form 990, Part IX, Line 24E

Staff enrichment exp 638. 0. 638. 0.

Form 990, Part IX, Line 24E

Utilities 18142. 18142. 0. 0.

Form 990, Part IX, Line 24E

Plumbing 8295. 8295. 0. 0.

Form 990, Part IX, Line 24E

Other expenses 500. 500. 0. 0.

Form 990, Part IX, Line 24E

Daycare operating expenses 14027. 14027. 0. 0.

Form 990, Part IX, Line 24E

Supplies and materials 8451. 8451. 0. 0.

Form 990, Part IX, Line 24E

CLEANING 556. 556. 0. 0.

Form 990, Part IX, Line 24E

Alarm monitoring 384. 384. 0. 0.

Form 990, Part IX, Line 24E

Telephone expense 3719. 3719. 0. 0.

Form 990, Part IX, Line 24E

Fundation operating exp 275. 0. 275. 0.

Form 990, Part IX, Line 24E

Bank service charges 1557. 1557. 0. 0.

Form 990, Part IX, Line 24E

Atl food bank 3600. 3600. 0. 0.

Form 990, Part IX, Line 24E

Food operation expenses 85210. 85210. 0. 0.

Form 990, Part IX, Line 24E

Cost of labor 75. 75. 0. 0.

Form 990, Part IX, Line 24E

Pest control 784. 784. 0. 0.

Form 990, Part IX, Line 24E

Tax preparation, etc 659. 0. 659. 0.

Form 990, Part IX, Line 24E

Inspection fees 380. 380. 0. 0.

Form 990, Part IX, Line 24E

Special event-winter wonderland 296. 296. 0. 0.

Form 990, Part IX, Line 24E

Insurance 5970. 5970. 0. 0.

Form 990, Part IX, Line 24E

Other Plumbing Expense 212. 212. 0. 0.

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IRS990ScheduleA/ChurchInd0X
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0false
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0false
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0false
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0No solicitation program. The policy is made known through the application process. No solicitation program. The policy is made known through the application process.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Organization does not solicit contributions for the school (b)--Organzation does not offer scholarships or other financial assistance to the students Organization does not solicit contributions for the school (b)--Organzation does not offer scholarships or other financial assistance to the students
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The organization receives grant assistance from the gov't
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Line 4d
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Currently , the mointoring is done at the meetings
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1director reviews return prior to mailing. A copy of the return is available for review to all board members at their leisure.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACT SERVICES 17863. 17863. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS & MAINTENANCE 10957. 10957. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LICENSE FEES--BRIGHT FROM THE START 203. 203. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5STAFF ENRICHMENT EXP 638. 0. 638. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UTILITIES 18142. 18142. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PLUMBING 8295. 8295. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER EXPENSES 500. 500. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DAYCARE OPERATING EXPENSES 14027. 14027. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SUPPLIES AND MATERIALS 8451. 8451. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11CLEANING 556. 556. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12ALARM MONITORING 384. 384. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TELEPHONE EXPENSE 3719. 3719. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14FUNDATION OPERATING EXP 275. 0. 275. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15BANK SERVICE CHARGES 1557. 1557. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16ATL FOOD BANK 3600. 3600. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17FOOD OPERATION EXPENSES 85210. 85210. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18COST OF LABOR 75. 75. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19PEST CONTROL 784. 784. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20TAX PREPARATION, ETC 659. 0. 659. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt21INSPECTION FEES 380. 380. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22SPECIAL EVENT-WINTER WONDERLAND 296. 296. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23INSURANCE 5970. 5970. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24Other Plumbing Expense 212. 212. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsEOYAmt046209
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt046209
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01302
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021864
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0566627
IRS990/TotalFunctionalExpensesGrp/TotalAmt0588491
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt046209
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0566627
IRS990/TotalProgramServiceRevenueAmt0607338
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0607338
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0608640
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt046209
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt042258
IRS990/TravelGrp/TotalAmt042258
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.20$3.44$1.76$6.51$7.93$1.42
2023Detailed filing. Detailed filing data is available for this year.$6.86$3.65$3.20$9.09$7.13$1.96
2022Detailed filing. Detailed filing data is available for this year.$5.15$3.90$1.25$7.02$5.97$1.05
2021Detailed filing. Detailed filing data is available for this year.$3.94$3.75$0.20$5.36$5.07$0.29
2020Detailed filing. Detailed filing data is available for this year.$2.12$2.22$0.09$4.52$5.08$0.56
2019Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$6.09$5.88$0.20
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$5.27$5.07$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$4.56$4.65$0.10
2016Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$4.27$3.92$0.35
2015Summary only. Only limited summary data is available for this year.$0.12$0.00$0.12$2.74$2.63$0.11
2014Summary only. Only limited summary data is available for this year.$0.05$0.04$0.01$2.68$2.79$0.11
2013Summary only. Only limited summary data is available for this year.$0.07$0.00$0.07$3.09$3.04$0.05
2012Summary only. Only limited summary data is available for this year.$0.02$0.00$1.84$1.28$0.57
2011Summary only. Only limited summary data is available for this year.$0.08$0.22$1.52$1.60$0.08
2010Summary only. Only limited summary data is available for this year.$0.55$0.22$1.82$1.73$0.09