Civic Intelligence

America'S Junior Miss Pageant Inc

990 • Fiscal year 2014 • EIN 63-0379210

Oct 01, 2013 to Sep 30, 2014 • Filed on Feb 11, 2015

751 Government StreetMobile, AL 36602

(251) 438-3621

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.43x

Higher debt load relative to assets than 82% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

51st percentile

0.05x

Higher debt load relative to revenue than 51% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Net Margin

52nd percentile

6.1%

Higher net margin than 52% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$24,315

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2014

Asset Growth

88th percentile

23%

Faster asset growth than 88% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

67th percentile

9.5%

Faster revenue growth than 67% of similar nonprofits.

2014 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$91,268

Up $16,864 (+23%) from 2013

Net Assets

Up

$51,713

Up $50,277 (+3501%) from 2013

Liabilities

Down

$39,555

Down $33,413 (-46%) from 2013

Revenue

Up

$818,686

Up $71,243 (+9.5%) from 2013

Expenses

Up

$768,409

Up $60,975 (+8.6%) from 2013

Net Income

Up

$50,277

Up $10,268 (+26%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $81,770Liabilities 2010: $51,304Net Assets 2010: $30,4662010Assets 2011: $222,410Liabilities 2011: $170,391Net Assets 2011: $52,0192011Assets 2012: $45,493Liabilities 2012: $84,066Net Assets 2012: -$38,5732012Assets 2013: $74,404Liabilities 2013: $72,968Net Assets 2013: $1,4362013Assets 2014: $91,268Liabilities 2014: $39,555Net Assets 2014: $51,7132014Assets 2015: $38,981Liabilities 2015: $18,629Net Assets 2015: $20,3522015Assets 2016: $902Liabilities 2016: $169Net Assets 2016: $7332016Assets 2017: $18Liabilities 2017: $0Net Assets 2017: $182017Assets 2018: $18Liabilities 2018: $0Net Assets 2018: $182018Assets 2019: $18Liabilities 2019: $0Net Assets 2019: $182019Assets 2020: $18Liabilities 2020: $0Net Assets 2020: $182020

Highlighted filing

2014

Assets$91,268
Liabilities$39,555
Net Assets$51,713

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $772,1202010Revenue 2011: $846,951Expenses 2011: $825,398Net Income 2011: $21,5532011Expenses 2012: $747,7972012Revenue 2013: $747,443Expenses 2013: $707,434Net Income 2013: $40,0092013Revenue 2014: $818,686Expenses 2014: $768,409Net Income 2014: $50,2772014Revenue 2015: $608,029Expenses 2015: $639,390Net Income 2015: -$31,3612015Revenue 2016: $21,918Expenses 2016: $27,009Net Income 2016: -$5,0912016Revenue 2017: $0Expenses 2017: $715Net Income 2017: -$7152017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020

Highlighted filing

2014

Revenue$818,686
Expenses$768,409
Net Income$50,277
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$839,667
Mission and Program Overview

Mission

To select america's distinguished young woman and other educational scholarship winners, and provide support for state and regional selection organizations

To conduct america's distinguished young woman program for the selection of america's distinguished young woman and winners of educational scholarships

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$41,124$64,731▲ $23,607
Inventories for Sale or Use$4,592$14,799▲ $10,207
Accounts Receivable$23,500$10,093▼ $13,407
Land, Buildings, and Equipment, Net$2,978$839▼ $2,139
Prepaid Expenses and Deferred Charges$2,210$806▼ $1,404
Total Assets$74,404$91,268▲ $16,864
Liabilities
Accounts Payable and Accrued Expenses$42,777--
Other Liabilities$30,191$39,555▲ $9,364
Total Liabilities$72,968$39,555▼ $33,413
Net Assets / Fund Balance
Unrestricted Net Assets$-11,542$45,172▲ $56,714
Temporarily Rstr Net Assets$12,978$6,541▼ $6,437
Total Net Assets Fund Balance$1,436$51,713▲ $50,277
Total Liabilities and Net Assets / Fund Balance$74,404$91,268▲ $16,864

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$839$20,291$21,130
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Nicole NevillExec. Director (interim)FT$24,315$24,315

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$758,344
Investment Income
$0
Other Revenue
$60,342
Change in Net Assets
$50,277
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$541,595
Salaries, Compensation, and Employee Benefits$226,814
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$89,259$43,000-$132,259
All Other Expenses$78,797$27,729-$106,526
Current Officers, Directors, Trustees, and Key Employees$32,018$32,019-$64,037
Other Expenses$37,498--$37,498
Fees for Services Accounting-$19,104-$19,104
Occupancy-$16,390-$16,390
Payroll Taxes-$15,605-$15,605
Other Employee Benefits-$14,913-$14,913
Insurance-$11,870-$11,870
Information Technology-$10,647-$10,647
Office Expenses-$4,870-$4,870
Depreciation Depletion-$2,139-$2,139
Fees for Services Legal-$1,000-$1,000
Total Functional Expenses$569,123$199,286$0$768,409
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,323
Fundraising Direct Expenses$20,981
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$57,801$57,801$2,388$55,413
Event 2$21,972$21,972$3,999$17,973
Total Events$81,323$81,323$20,981$60,342
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Buffy DonlonDirectorMS. DONLON IS AN OWNER OF WINTZELL'S OYSTER HOUSE, WHICH WAS A SPONSOR OF THE 2014 DISTINGUISHED YOUNG WOMEN PROGRAMNo$27,500
Paige PlashVp-governance/operationsMR. PLASH'S COMPANY WAS A SPONSOR OF THE 2014 DISTINGUISHED YOUNG WOMEN PROGRAMNo$23,100
Dee GambillVp-developmentMs. Gambill Is a Representative of Regions Bank, Which Was a Sponsor of the 2014 Distinguished Young Women ProgramNo$16,500
Dean ParkerDirectorMR. PARKER'S COMPANY WAS A SPONSOR OF THE 2014 DISTINGUISHED YOUNG WOMEN PROGRAMNo$15,979
Mike RiceDirectorMr. Rice Is a Representative of Master Boat Builders, Which Was a Sponsor of the 2014 Distinguished Young Women ProgramNo$15,000
Kesshia DavisDirectorMs. Davis Is a Representative of Mobile Gas, Which Was a Sponsor of the 2014 Distinguished Young Women ProgramNo$10,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$32,586
Due to Foundation$6,909
Accrued Payroll Taxes$60
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 B, Line 11

Preparing cpa will provide form 990 to and review form 990 with the executive director and designated members of the board prior to filing

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

The board annually discloses conflicts of interest by responding to a questionaire. This information is monitored by a designated board representative.

Form 990, Part VI, Section B, Line 15

The board researched executive director and other salaries for similar sized agencies in determining compensation and adjusts for cost of living increases when budget permits.

Form 990, Part VI, Section C, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
63-0379210
Phone
2514383621

Signing Officer

Name
Robert F Diehl Jr
Title
VP-finance
Phone
2514383621
Signed
2015-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert F Diehl Jr
Formed
1957
Legal Domicile
Al
Voting Board Members
36
Independent Board Members
36
Employees
9
Volunteers
175

Preparer

Preparer
E Lamar Reeves
Phone
2513431200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

State cultivation expenses: program service expenses 28,709. Management and general expenses 0. Fundraising expenses 0. Total expenses 28,709. Publicity and promotion: program service expenses 25,533. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,533. Machine rental & maintenance: program service expenses 0. Management and general expenses 12,093. Fundraising expenses 0. Total expenses 12,093. In kind services and equipment: program service expenses 0. Management and general expenses 10,979. Fundraising expenses 0. Total expenses 10,979. Development expense: program service expenses 8,897. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,897. Board expenses: program service expenses 8,826. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,826. National finals expense: program service expenses 6,832. Management and general expenses 0. Fundraising expenses 0. Total expenses 6,832. Bank charges: program service expenses 0. Management and general expenses 2,513. Fundraising expenses 0. Total expenses 2,513. Printing: program service expenses 0. Management and general expenses 1,260. Fundraising expenses 0. Total expenses 1,260. Telephone: program service expenses 0. Management and general expenses 884. Fundraising expenses 0. Total expenses 884.

Financial Statement Notes

PART X, LINE 2:

The program is a not-for-profit organization that is exempt from income tax under section 501(c)(4) of the internal revenue code. The program believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The not-for-profit tax returns for fiscal years ended september 30, 2012, 2013, and 2014 remain open for examination by the taxing authorities, generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt34DIRECTOR
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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)4 • $500k-$1M nonprofits