Civic Intelligence

Unknown Organization

990 • Fiscal year 2013 • EIN 58-6309470

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

171 17th Street Suite 120030363

(404) 888-3000

Siviq Scores

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

Liabilities / Assets

86th percentile

0.46x

Higher debt load relative to assets than 86% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

76th percentile

0.12x

Higher debt load relative to revenue than 76% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

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.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Source year 2013

Asset Growth

61st percentile

8.4%

Faster asset growth than 61% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

7th percentile

-30%

Faster revenue growth than 7% of similar nonprofits.

2013 filings • 501(c)9 • $1M-$5M nonprofits • Annualized from 2010 to 2013

Assets

Up

$309,000

Up $24,064 (+8.4%) from 2012

Net Assets

Down

$166,950

Down $6,012 (-3.5%) from 2012

Liabilities

Up

$142,050

Up $30,076 (+27%) from 2012

Revenue

$1,197,865

No earlier filing loaded for comparison.

Expenses

Down

$1,203,877

Down $1,667,665 (-58%) from 2012

Net Income

-$6,012

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $266,150Liabilities 2010: $38,239Net Assets 2010: $227,9112010Assets 2011: $194,487Liabilities 2011: $1,869Net Assets 2011: $192,6182011Assets 2012: $284,936Liabilities 2012: $111,974Net Assets 2012: $172,9622012Assets 2013: $309,000Liabilities 2013: $142,050Net Assets 2013: $166,9502013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2013

Assets$309,000
Liabilities$142,050
Net Assets$166,950

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $3,467,992Expenses 2010: $3,536,901Net Income 2010: -$68,9092010Expenses 2011: $2,913,7342011Expenses 2012: $2,871,5422012Revenue 2013: $1,197,865Expenses 2013: $1,203,877Net Income 2013: -$6,0122013Revenue 2014: $799,296Expenses 2014: $798,287Net Income 2014: $1,0092014

Highlighted filing

2013

Revenue$1,197,865
Expenses$1,203,877
Net Income-$6,012
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$1,197,865
Mission and Program Overview

Mission

Payment of welfare benefits to the carter & associates, cafeteria plan participants.

TO FUND BENEFIT EXPENSES

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$218,854$212,532▼ $6,322
Cap Stk Tr Prin Current Funds$172,962$166,950▼ $6,012
Savings and Temporary Cash Investments$59,224$84,172▲ $24,948
Cash and Non-Interest-Bearing Accounts$6,858$12,296▲ $5,438
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$284,936$309,000▲ $24,064
Liabilities
Accounts Payable and Accrued Expenses$111,974$142,050▲ $30,076
Total Liabilities$111,974$142,050▲ $30,076
Net Assets / Fund Balance
Total Net Assets Fund Balance$172,962$166,950▼ $6,012
Total Liabilities and Net Assets / Fund Balance$284,936$309,000▲ $24,064
Compensation and Service Providers

Board Members and Trustees

NameTitle
NaN/a
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,137,280
Investment Income
$0
Other Revenue
$60,585
Change in Net Assets
$-6,012
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,847
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
Benefits to Members---$1,138,030
Other Expenses---$3,473
Total Functional Expenses$0$0$0$1,203,877
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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 A, Line 8A

The carter employee benefit trust is a tax-exempt trust designed to provide welfare benefits for participants of the cafeteria plan under the funded welfare plans sponsored by carter & associates, llc and does not have a governing body. Carter & associates, llc personnel review the return for accuracy, after the return is prepared by carter & associates, llc tax preparers.

Form 990, Part VI, Section B, Line 11

The carter employee benefit trust is a tax-exempt trust designed to provide welfare benefits for participants of the cafeteria plan under the funded welfare plans sponsored by carter & associates, llc and does not have full-time employees. Carter & associates, llc personnel review the return for accuracy, after the return is prepared by carter & associates, llc tax preparers.

Form 990, Part VI, Section C, Line 19

The organization governing documents and financial statement are available upon written request to. Carter & associates, llc 171 17th street suite 1200 atlanta, ga 30363

Filing and Contact Details

Filer

EIN
58-6309470
Phone
4048883000

Signing Officer

Name
-
Title
-
Phone
4048883000
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
-
Formed
1994
Legal Domicile
Ga
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Preparer
Timothy Watt
Phone
7703962200
Raw XML Appendix242 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/BOYAmt0111974
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0142050
IRS990/AccountsReceivableGrp/BOYAmt0218854
IRS990/AccountsReceivableGrp/EOYAmt0212532
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO FUND BENEFIT EXPENSES
IRS990/BenefitsToMembersGrp/TotalAmt01138030
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10GIL PATTERSON
IRS990/BooksInCareOfDetail/PhoneNum04048883000
IRS990/BooksInCareOfDetail/USAddress/AddressLine10171 17TH STREET SUITE 1200
IRS990/BooksInCareOfDetail/USAddress/City0ATLANTA
IRS990/BooksInCareOfDetail/USAddress/State0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode030363
IRS990/BusinessRlnWithFamMemInd00
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IRS990/CashNonInterestBearingGrp/BOYAmt06858
IRS990/CashNonInterestBearingGrp/EOYAmt012296
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt01138030
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt065847
IRS990/CYOtherRevenueAmt060585
IRS990/CYProgramServiceRevenueAmt01137280
IRS990/CYRevenuesLessExpensesAmt0-6012
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01203877
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01197865
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0PAYMENT OF WELFARE BENEFITS TO THE PARTICIPANTS OF THE CARTER & ASSOCIATES, CAFETERIA PLAN AS PERMITTED UNDER 501 (C)(9).
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt01203877
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0NA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0N/A
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01197865
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd00
IRS990/MissionDesc0PAYMENT OF WELFARE BENEFITS TO THE CARTER & ASSOCIATES, CAFETERIA PLAN PARTICIPANTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0172962
IRS990/NetAssetsOrFundBalancesEOYAmt0166950
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PROFESSIONAL FEES
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS FEES
IRS990/OtherExpensesGrp/TotalAmt062374
IRS990/OtherExpensesGrp/TotalAmt13473
IRS990/OtherRevenueMiscGrp/BusinessCd0900001
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt060585
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt060585
IRS990/OtherRevenueTotalAmt060585
IRS990/PartialLiquidationInd00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0-
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IRS990/ProgramServiceRevenueGrp/Desc1PARTICIPANT CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0910615
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1226665
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0910615
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1226665
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt02759431
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt094849
IRS990/PYOtherRevenueAmt087903
IRS990/PYProgramServiceRevenueAmt02763983
IRS990/PYRevenuesLessExpensesAmt0-19656
IRS990/PYSalariesCompEmpBnftPaidAmt017262
IRS990/PYTotalExpensesAmt02871542
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02851886
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-6012
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt059224
IRS990/SavingsAndTempCashInvstGrp/EOYAmt084172
IRS990/ScheduleBRequiredInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CARTER EMPLOYEE BENEFIT TRUST IS A TAX-EXEMPT TRUST DESIGNED TO PROVIDE WELFARE BENEFITS FOR PARTICIPANTS OF THE CAFETERIA PLAN UNDER THE FUNDED WELFARE PLANS SPONSORED BY CARTER & ASSOCIATES, LLC AND DOES NOT HAVE A GOVERNING BODY. CARTER & ASSOCIATES, LLC PERSONNEL REVIEW THE RETURN FOR ACCURACY, AFTER THE RETURN IS PREPARED BY CARTER & ASSOCIATES, LLC TAX PREPARERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CARTER EMPLOYEE BENEFIT TRUST IS A TAX-EXEMPT TRUST DESIGNED TO PROVIDE WELFARE BENEFITS FOR PARTICIPANTS OF THE CAFETERIA PLAN UNDER THE FUNDED WELFARE PLANS SPONSORED BY CARTER & ASSOCIATES, LLC AND DOES NOT HAVE FULL-TIME EMPLOYEES. CARTER & ASSOCIATES, LLC PERSONNEL REVIEW THE RETURN FOR ACCURACY, AFTER THE RETURN IS PREPARED BY CARTER & ASSOCIATES, LLC TAX PREPARERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION GOVERNING DOCUMENTS AND FINANCIAL STATEMENT ARE AVAILABLE UPON WRITTEN REQUEST TO. CARTER & ASSOCIATES, LLC 171 17TH STREET SUITE 1200 ATLANTA, GA 30363
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
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IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0284936
IRS990/TotalAssetsEOYAmt0309000
IRS990/TotalAssetsGrp/BOYAmt0284936
IRS990/TotalAssetsGrp/EOYAmt0309000
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01203877
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0111974
IRS990/TotalLiabilitiesEOYAmt0142050
IRS990/TotalLiabilitiesGrp/BOYAmt0111974
IRS990/TotalLiabilitiesGrp/EOYAmt0142050
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01203877
IRS990/TotalProgramServiceRevenueAmt01137280
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01197865
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0284936
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0309000
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UponRequestInd0X
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IRS990/USAddress/City0ATLANTA
IRS990/USAddress/State0GA
IRS990/USAddress/ZIPCode030363
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0-
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0-
ReturnHeader/BusinessOfficerGrp/PhoneNum04048883000
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10CARTER EMPLOYEE BENEFIT TRUST
ReturnHeader/Filer/BusinessNameControlTxt0CART
ReturnHeader/Filer/EIN0586309470
ReturnHeader/Filer/PhoneNum04048883000
ReturnHeader/Filer/USAddress/AddressLine10171 17TH STREET SUITE 1200
ReturnHeader/Filer/USAddress/City0ATLANTA
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030363
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581673613
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BENNETT THRASHER LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine103625 CUMBERLAND BOULEVARD 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode030339
ReturnHeader/PreparerPersonGrp/PhoneNum07703962200
ReturnHeader/PreparerPersonGrp/PreparationDt02014-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY WATT
ReturnHeader/ReturnTs02014-11-14T12:23:59-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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Filings