Civic Intelligence

Unknown Organization

990 • Fiscal year 2014 • EIN 71-0952227

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 11, 2014

2527 US Highway 522 South17051

(814) 542-2501

Siviq Scores

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

Liabilities / Assets

41st percentile

0.06x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

19th percentile

0.01x

Higher debt load relative to revenue than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

1st percentile

-78%

Faster asset growth than 1% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$329,100

Down $1,178,256 (-78%) from 2013

Net Assets

Down

$310,237

Down $359,765 (-54%) from 2013

Liabilities

Down

$18,863

Down $818,491 (-98%) from 2013

Revenue

$2,180,256

No earlier filing loaded for comparison.

Expenses

Down

$2,540,021

Down $226,165 (-8.2%) from 2013

Net Income

-$359,765

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,034,049Liabilities 2010: $876,629Net Assets 2010: $157,4202010Assets 2011: $1,592,069Liabilities 2011: $938,749Net Assets 2011: $653,3202011Assets 2012: $1,888,164Liabilities 2012: $1,091,558Net Assets 2012: $796,6062012Assets 2013: $1,507,356Liabilities 2013: $837,354Net Assets 2013: $670,0022013Assets 2014: $329,100Liabilities 2014: $18,863Net Assets 2014: $310,2372014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$329,100
Liabilities$18,863
Net Assets$310,237

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,358,2452010Expenses 2011: $2,513,1652011Expenses 2012: $2,654,9242012Expenses 2013: $2,766,1862013Revenue 2014: $2,180,256Expenses 2014: $2,540,021Net Income 2014: -$359,7652014Revenue 2015: $90,397Expenses 2015: $9,364Net Income 2015: $81,0332015

Highlighted filing

2014

Revenue$2,180,256
Expenses$2,540,021
Net Income-$359,765
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 11, 2014
Return Version
2013v3.0
Gross Receipts
$2,180,256
Mission and Program Overview

Mission

To provide blended learning activities to educational institutions

Provide blended learning activities to educational institutions

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$179,825$272,326▲ $92,501
Accounts Receivable$122,593$56,774▼ $65,819
Land, Buildings, and Equipment, Net$1,363$0▼ $1,363
Other Assets Total$1,203,575$0▼ $1,203,575
Total Assets$1,507,356$329,100▼ $1,178,256
Liabilities
Deferred Revenue$651,464--
Mortgage Notes Payable Secured by Investment Property$100,000--
Accounts Payable and Accrued Expenses$49,585$10,863▼ $38,722
Other Liabilities$36,305$8,000▼ $28,305
Total Liabilities$837,354$18,863▼ $818,491
Net Assets / Fund Balance
Unrestricted Net Assets$670,002$310,237▼ $359,765
Total Net Assets Fund Balance$670,002$310,237▼ $359,765
Total Liabilities and Net Assets / Fund Balance$1,507,356$329,100▼ $1,178,256
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jed O FriedrichsenChief Executive OfficerFT$157,106$157,106

Board Members and Trustees

NameTitle
Anthony SkenderDirector
Dr Don BellDirector
Greg HooverDirector
Patrick CrawfordDirector
Richard DaubertDirector
Robert W GrantierDirector
James EstepTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,050,457
Investment Income
$129,799
Other Revenue
$0
Change in Net Assets
$-359,765

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,180,256
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,180,256
Total Revenue per Form 990
$2,180,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,011,494
Salaries, Compensation, and Employee Benefits$528,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$320,889--$320,889
Current Officers, Directors, Trustees, and Key Employees-$157,106-$157,106
Travel$76,650$22,431-$99,081
Payroll Taxes$40,095$10,437-$50,532
Other Expenses$29,473$2,043-$31,516
Fees for Services Legal-$24,231-$24,231
Fees for Services Accounting-$10,488-$10,488
Insurance$6,126--$6,126
Interest-$4,246-$4,246
Depreciation Depletion$1,362--$1,362
Total Functional Expenses$2,226,653$313,368$0$2,540,021

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,540,021
Total Expenses per Audited Statements$2,540,021
Total Expenses per Form 990$2,540,021
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Payroll Taxes and Withholdings$8,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

The organization only has the board of directors.

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

No committees are given the authority to act on behalf the governing body

Form 990, Part VI, Section B, Line 11

A copy of the form 990 gets distributed to all the board members for their review before being forwarded to the internal revenue service.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available upon request.

Form 990, Part VII

Dr. Don bell - 345 school drive, fredericksburg, pa 17026. James estep - 28 w market st, mount union, pa 17066. Robert w grantier - 103 school street, pine grove, pa 17963. Anthony skender - 2030 swallow hill road, pittsburgh, pa 15220. Greg hoover - 500 east leitersburg street, greencastle, pa 17225. Richard daubert - 2527 us highway 522 south, mcveytown, pa 17051. Jed o friedrichsen - 1551 n. Lake of the woods, columbia, mo 65202. Patrick crawford - po box 273, everett, pa 15537.

Filing and Contact Details

Filer

EIN
71-0952227
Phone
8145422501

Signing Officer

Name
Greg Hoover
Title
Board President
Phone
7178608419
Signed
2014-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Hoover
Formed
2003
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
0

Preparer

Preparer
Daniel Bradley CPA
Phone
8149446191
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization entered into an asset purchase agreement on november 25, 2013. The purchaser assumed responsibility of the organization's curriculum and most liabilities as of may 30, 2014. The purchaser will use the curriculum to facilitate the program starting june 1, 2014.

FORM 990, PART XII, LINE 2C:

The process is the same as in prior years.

Raw XML AppendixShowing 400 of 469 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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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98750
IRS990ScheduleA/PublicSupportPY509Pct00.99680
IRS990ScheduleA/PublicSupportTotal509Amt012970065
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02050457
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02638494
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02795095
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02996348
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02489671
IRS990ScheduleA/Total509Grp/TotalAmt012970065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02180256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02639582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02798210
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03009065
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02507175
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013134288
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02540021
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES AND WITHHOLDINGS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02180256
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt02540021
IRS990ScheduleD/TotalLiabilityAmt08000
IRS990ScheduleD/TotalRevenuePerForm990Amt02180256
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02180256
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02540021
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0157106
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JED O FRIEDRICHSEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF EXECUTIVE OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0157106
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BOARD APPROVES EMPLOYEE SALARIES IN THE APPROVAL OF THE BUDGET EACH YEAR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0PURCHASER ASSUMED RESPONSIBILITY FOR MOST LIABILITIES AND AGREED TO PAY BLENDEDSCHOLS A ONE TIME LUMP SUM.
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine10SIBLING GROUP HOLDINGS INC
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02014-05-30
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0464189985
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0551000
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0LIMITED LIABILITY COMPANY
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0PURCHASE PRICE
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine101355 PEACHTREE STREET SUITE 11
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/City0ATLANTA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/State0GA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCode030309
IRS990ScheduleN/EmployeeOfSuccessor2Ind01
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: JED FRIEDRICHSEN, TRACY COLBERT, MARK RADCLIFFE, PATRICIA MULROY, AND DANIEL LUCAS
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: JED FRIEDRICHSEN-SPEARHEADS COMPANY DIVISION, DEVELOPMENT AND DELIVERY OF PRODUCTS AND SERVICES, MARKET AND SALES, AND MANAGES THE FINANCESTRACY COLBERT-LEAD SYSTEMS ADMINISTRATOR FOR ALL ONLINE TECHNOLOGIES, PROVIDE END USER SUPPORT FOR SCHOOL ADMINISTRATORS, TEACHERS, STUDENTS, AND PARENTS.MARK RADCLIFFE-MANAGES THE DESIGN, DEVELOPMENT, SCHEDULING AND DELIVERY OF PROFESSIONAL DEVELOPMENT SERVICES, AND PROVIDES END USER PROFESSIONAL DEVELOPMENT FOR TEACHERS.PATRICIA MULROY-ADMINISTERS THE ENROLLMENT AND INSTRUCTION OF LEARNING INSTITUTE CLASSES.DANIEL LUCAS-PROVIDES BLENDED LEARNING IMPLEMENTATION SUPPORT TO SCHOOL DISTRICT ADMINISTRATORS AND END USER PROFESSIONAL DEVELOPMENT FOR TEACHERS
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART II, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ENTERED INTO AN ASSET PURCHASE AGREEMENT ON NOVEMBER 25, 2013. THE PURCHASER ASSUMED RESPONSIBILITY OF THE ORGANIZATION'S CURRICULUM AND MOST LIABILITIES AS OF MAY 30, 2014. THE PURCHASER WILL USE THE CURRICULUM TO FACILITATE THE PROGRAM STARTING JUNE 1, 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION ONLY HAS THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO COMMITTEES ARE GIVEN THE AUTHORITY TO ACT ON BEHALF THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE FORM 990 GETS DISTRIBUTED TO ALL THE BOARD MEMBERS FOR THEIR REVIEW BEFORE BEING FORWARDED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DR. DON BELL - 345 SCHOOL DRIVE, FREDERICKSBURG, PA 17026. JAMES ESTEP - 28 W MARKET ST, MOUNT UNION, PA 17066. ROBERT W GRANTIER - 103 SCHOOL STREET, PINE GROVE, PA 17963. ANTHONY SKENDER - 2030 SWALLOW HILL ROAD, PITTSBURGH, PA 15220. GREG HOOVER - 500 EAST LEITERSBURG STREET, GREENCASTLE, PA 17225. RICHARD DAUBERT - 2527 US HIGHWAY 522 SOUTH, MCVEYTOWN, PA 17051. JED O FRIEDRICHSEN - 1551 N. LAKE OF THE WOODS, COLUMBIA, MO 65202. PATRICK CRAWFORD - PO BOX 273, EVERETT, PA 15537.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS IS THE SAME AS IN PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01507356
IRS990/TotalAssetsEOYAmt0329100
IRS990/TotalAssetsGrp/BOYAmt01507356
IRS990/TotalAssetsGrp/EOYAmt0329100

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