Civic Intelligence

Giv Communities

990 • Fiscal year 2017 • EIN 61-1652183

Jan 01, 2017 to Dec 31, 2017 • Filed on Oct 26, 2018

Refreshing map…

50 N 600 W Unit DSalt Lake City, UT 84116

(801) 917-4484

Siviq Scores

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

Liabilities / Assets

69th percentile

0.28x

Higher debt load relative to assets than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

93rd percentile

3.18x

Higher debt load relative to revenue than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

9th percentile

-32%

Higher net margin than 9% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

24th percentile

-3.4%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

91st percentile

78%

Faster revenue growth than 91% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,691,518

Down $59,028 (-3.4%) from 2016

Net Assets

Down

$1,217,951

Down $46,854 (-3.7%) from 2016

Liabilities

Down

$473,567

Down $12,174 (-2.5%) from 2016

Revenue

Up

$148,731

Up $65,060 (+78%) from 2016

Expenses

Up

$195,585

Up $19,335 (+11%) from 2016

Net Income

Up

-$46,854

Up $45,725 (+49%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2014: $1,766,488Liabilities 2014: $452,647Net Assets 2014: $1,313,8412014Assets 2015: $1,664,793Liabilities 2015: $475,735Net Assets 2015: $1,189,0582015Assets 2016: $1,750,546Liabilities 2016: $485,741Net Assets 2016: $1,264,8052016Assets 2017: $1,691,518Liabilities 2017: $473,567Net Assets 2017: $1,217,9512017Assets 2018: $1,074,185Liabilities 2018: $17,699Net Assets 2018: $1,056,4862018Assets 2019: $784,755Liabilities 2019: $28,654Net Assets 2019: $756,1012019Assets 2020: $428,493Liabilities 2020: $90,907Net Assets 2020: $337,5862020Assets 2021: $248,840Liabilities 2021: $6,183Net Assets 2021: $242,6572021Assets 2022: $580,952Liabilities 2022: $7,561Net Assets 2022: $573,3912022Assets 2023: $1,490,022Liabilities 2023: $751,285Net Assets 2023: $738,7372023Assets 2024: $1,860,750Liabilities 2024: $24,436Net Assets 2024: $1,836,3142024

Highlighted filing

2017

Assets$1,691,518
Liabilities$473,567
Net Assets$1,217,951

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,361,004Expenses 2014: $47,163Net Income 2014: $1,313,8412014Revenue 2015: $49,656Expenses 2015: $174,329Net Income 2015: -$124,6732015Revenue 2016: $83,671Expenses 2016: $176,250Net Income 2016: -$92,5792016Revenue 2017: $148,731Expenses 2017: $195,585Net Income 2017: -$46,8542017Revenue 2018: $99,355Expenses 2018: $260,820Net Income 2018: -$161,4652018Revenue 2019: $113,169Expenses 2019: $431,874Net Income 2019: -$318,7052019Revenue 2020: $317,002Expenses 2020: $735,517Net Income 2020: -$418,5152020Revenue 2021: $534,926Expenses 2021: $629,855Net Income 2021: -$94,9292021Revenue 2022: $802,177Expenses 2022: $471,443Net Income 2022: $330,7342022Revenue 2023: $744,339Expenses 2023: $572,868Net Income 2023: $171,4712023Revenue 2024: $1,140,352Expenses 2024: $953,834Net Income 2024: $186,5182024

Highlighted filing

2017

Revenue$148,731
Expenses$195,585
Net Income-$46,854
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Oct 26, 2018
Return Version
2017v2.3
Gross Receipts
$148,731
Mission and Program Overview

Mission

Giv exists to help blighted and transitional areas regrow via place. Its emphasis on comprehensive area planning, creative branding initiatives, and hands-in-the-dirt program facilitation serve as a type of connective tissues between city and citizen. We look to catalyze sustainable, vibrant, and lasting communities in the places, and for the people, that need it most.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,166,407$1,122,861▼ $43,546
Other Notes and Loans Receivable, Net$350,441$347,792▼ $2,649
Cash and Non-Interest-Bearing Accounts$229,625$202,144▼ $27,481
Pledges and Grants Receivable$2,073$3,718▲ $1,645
Total Assets$1,750,546$1,691,518▼ $59,028
Other Assets Total$2,000$15,003▲ $13,003
Liabilities
Mortgage Notes Payable Secured by Investment Property$450,000$450,000→ $0
Other Liabilities$15,750$15,000▼ $750
Accounts Payable and Accrued Expenses$19,991$8,567▼ $11,424
Total Liabilities$485,741$473,567▼ $12,174
Net Assets / Fund Balance
Unrestricted Net Assets$1,264,805$1,217,951▼ $46,854
Total Net Assets Fund Balance$1,264,805$1,217,951▼ $46,854
Total Liabilities and Net Assets / Fund Balance$1,750,546$1,691,518▼ $59,028

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$882,861$133,058$1,015,919
Land$240,000-$240,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jed PlattBoard Member
Kerrie WilliamsBoard Member
Ted DivenBoard Member
Chris ParkerExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$514
Program Service Revenue
$119,433
Investment Income
$25,690
Other Revenue
$3,094
All Other Contributions
$514
Change in Net Assets
$-46,854

Audited Revenue Reconciliation

Revenue per Audited Statements
$148,731
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$48,400
Total Revenue per Audited Statements
$197,131
Total Revenue per Form 990
$148,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$124,341
Salaries, Compensation, and Employee Benefits$71,244
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$49,636$16,545-$66,181
Interest$46,625--$46,625
Depreciation Depletion$43,546--$43,546
Occupancy$14,322$838-$15,160
Insurance$8,089--$8,089
Payroll Taxes$5,063--$5,063
Other Expenses$1,390$257-$1,647
Fees for Services Other-$840-$840
Total Functional Expenses$168,671$26,914$0$195,585

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$243,985
Expenses per Audited Statements$195,585
Total Expenses per Form 990$195,585
Expenses Not Reported on Form 990$48,400
Expenses Not Reported on Financial Statements$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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits Payable$15,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
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

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the board of directors prior to filing the tax return.

Form 990, Part VI, Section B, Line 12C

Annually, a copy of the conflict of interest policy is provided to see if there are any conflicts. If a conflict arises, the organizations consults with council to resolve potential conflict of interest situations.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Giv Communities
EIN
61-1652183
Phone
8019174484
Address
50 N 600 W UNIT D, SALT LAKE CITY, UT 84116

Signing Officer

Name
Chris Parker
Title
Executive Director
Phone
8019174484
Signed
2018-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Parker
Formed
2011
Legal Domicile
Ut
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
4

Preparer

Firm
Eide Bailly Llp
Address
5 TRIAD CENTER STE 600, SALT LAKE CITY, UT 84180-1106
Preparer
Chett J Campbell CPA
Phone
8015322200
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is organized as a utah nonprofit corporation and has been recognized by the internal revenue service (irs) as exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The organization is annually required to file a return of organization exempt from income tax (form 990) with the irs. In addition, the entity is subject to income tax on net income that is derived from business activities that are unrelated to its exempt purposes. The entity has determined it is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. Management believes that it has appropriate support for any tax positions taken affecting its annual filing requirements, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization would recognize future accrued interest and penalties related to unrecognized tax benefits and liabilities in income tax expense if such interest and penalties are incurred.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental space grant 14,400.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental space grant 14,400.

Raw XML Appendix365 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.

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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0148731
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS ORGANIZED AS A UTAH NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, THE ENTITY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. THE ENTITY HAS DETERMINED IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AFFECTING ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND LIABILITIES IN INCOME TAX EXPENSE IF SUCH INTEREST AND PENALTIES ARE INCURRED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL SPACE GRANT 14,400.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL SPACE GRANT 14,400.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01122861
IRS990ScheduleD/TotalExpensesPerForm990Amt0195585
IRS990ScheduleD/TotalLiabilityAmt015000
IRS990ScheduleD/TotalRevenuePerForm990Amt0148731
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0197131
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0243985
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, A COPY OF THE CONFLICT OF INTEREST POLICY IS PROVIDED TO SEE IF THERE ARE ANY CONFLICTS. IF A CONFLICT ARISES, THE ORGANIZATIONS CONSULTS WITH COUNCIL TO RESOLVE POTENTIAL CONFLICT OF INTEREST SITUATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01750546
IRS990/TotalAssetsEOYAmt01691518
IRS990/TotalAssetsGrp/BOYAmt01750546
IRS990/TotalAssetsGrp/EOYAmt01691518
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0514
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026914
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0168671
IRS990/TotalFunctionalExpensesGrp/TotalAmt0195585
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0485741
IRS990/TotalLiabilitiesEOYAmt0473567
IRS990/TotalLiabilitiesGrp/BOYAmt0485741
IRS990/TotalLiabilitiesGrp/EOYAmt0473567
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01264805
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01217951
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0168671
IRS990/TotalProgramServiceRevenueAmt0119433
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0139
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0148078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148731
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01750546
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01691518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01264805
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01217951
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt050 N 600 W UNIT D
IRS990/USAddress/CityNm0SALT LAKE CITY
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084116
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.GIVCOMMUNITIES.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS PARKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08019174484
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GIV COMMUNITIES
ReturnHeader/Filer/BusinessNameControlTxt0SPRO
ReturnHeader/Filer/EIN0611652183
ReturnHeader/Filer/PhoneNum08019174484
ReturnHeader/Filer/USAddress/AddressLine1Txt050 N 600 W UNIT D
ReturnHeader/Filer/USAddress/CityNm0SALT LAKE CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd084116
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B67B40BB2030C5267D454013AF246309A2744854
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DDA4957984720C68BFAC59046CC896C0765E2398
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt08.39.233.211
ReturnHeader/FilingSecurityInformation/IPDt02018-10-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm012:34:45
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0450250958
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EIDE BAILLY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05 TRIAD CENTER STE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SALT LAKE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0841801106
ReturnHeader/PreparerPersonGrp/PhoneNum08015322200
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHETT J CAMPBELL CPA
ReturnHeader/ReturnTs02018-11-14T17:55:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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