Civic Intelligence

People Program Inc.

990 • Fiscal year 2018 • EIN 72-1122258

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 08, 2019

2240 Lakeshore DriveNew Orleans, LA 70122

(504) 284-7678

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$541,967

Down $65,075 (-11%) from 2017

Net Assets

Down

$482,357

Down $80,125 (-14%) from 2017

Liabilities

Up

$59,610

Up $15,050 (+34%) from 2017

Revenue And Expenses

Revenue

Up

$302,799

Up $50,186 (+20%) from 2017

Expenses

Up

$372,280

Up $17,943 (+5.1%) from 2017

Net Income

Up

-$69,481

Up $32,243 (+32%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $356,214Liabilities 2011: $0Net Assets 2011: $356,2142011Assets 2012: $319,123Liabilities 2012: $0Net Assets 2012: $319,1232012Assets 2013: $765,344Liabilities 2013: $1,249Net Assets 2013: $764,0952013Assets 2014: $837,388Liabilities 2014: $1,444Net Assets 2014: $835,9442014Assets 2015: $802,562Liabilities 2015: $1,870Net Assets 2015: $800,6922015Assets 2016: $652,947Liabilities 2016: $37,255Net Assets 2016: $615,6922016Assets 2017: $607,042Liabilities 2017: $44,560Net Assets 2017: $562,4822017Assets 2018: $541,967Liabilities 2018: $59,610Net Assets 2018: $482,3572018Assets 2019: $473,282Liabilities 2019: $55,398Net Assets 2019: $417,8842019Assets 2020: $501,104Liabilities 2020: $45,700Net Assets 2020: $455,4042020Assets 2021: $626,192Liabilities 2021: $18,845Net Assets 2021: $607,3472021Assets 2022: $554,143Liabilities 2022: $37,915Net Assets 2022: $516,2282022Assets 2023: $719,722Liabilities 2023: $229,565Net Assets 2023: $490,1572023Assets 2024: $741,286Liabilities 2024: $202,683Net Assets 2024: $538,6032024

Highlighted filing

2018

Assets$541,967
Liabilities$59,610
Net Assets$482,357

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $330,700Expenses 2011: $313,482Net Income 2011: $17,2182011Revenue 2012: $256,354Expenses 2012: $293,445Net Income 2012: -$37,0912012Revenue 2013: $747,741Expenses 2013: $302,769Net Income 2013: $444,9722013Revenue 2014: $302,542Expenses 2014: $314,641Net Income 2014: -$12,0992014Revenue 2015: $303,799Expenses 2015: $321,476Net Income 2015: -$17,6772015Revenue 2016: $236,568Expenses 2016: $344,169Net Income 2016: -$107,6012016Revenue 2017: $252,613Expenses 2017: $354,337Net Income 2017: -$101,7242017Revenue 2018: $302,799Expenses 2018: $372,280Net Income 2018: -$69,4812018Revenue 2019: $417,628Expenses 2019: $357,900Net Income 2019: $59,7282019Revenue 2020: $272,181Expenses 2020: $335,998Net Income 2020: -$63,8172020Revenue 2021: $183,513Expenses 2021: $208,775Net Income 2021: -$25,2622021Revenue 2022: $111,019Expenses 2022: $246,144Net Income 2022: -$135,1252022Revenue 2023: $240,224Expenses 2023: $295,416Net Income 2023: -$55,1922023Revenue 2024: $294,092Expenses 2024: $288,930Net Income 2024: $5,1622024

Highlighted filing

2018

Revenue$302,799
Expenses$372,280
Net Income-$69,481
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 8, 2019
Return Version
2017v2.3
Gross Receipts
$343,442
Mission and Program Overview

Mission

To provide opportunities for individuals 50 years old and older to share knowledge and experience, express creativity, and develop new interests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$399,467$404,533▲ $5,066
Cash and Non-Interest-Bearing Accounts$181,106$116,959▼ $64,147
Land, Buildings, and Equipment, Net$26,469$20,475▼ $5,994
Total Assets$607,042$541,967▼ $65,075
Liabilities
Deferred Revenue$44,560$59,610▲ $15,050
Total Liabilities$44,560$59,610▲ $15,050
Net Assets / Fund Balance
Unrestricted Net Assets$423,761$447,902▲ $24,141
Temporarily Rstr Net Assets$138,721$34,455▼ $104,266
Total Net Assets Fund Balance$562,482$482,357▼ $80,125
Total Liabilities and Net Assets / Fund Balance$607,042$541,967▼ $65,075

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$20,475$83,466$103,941
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn CreanExecutive DirectorFT$61,731$600$62,331

Board Members and Trustees

NameTitle
Nina W EnglishPresident
Gelone D LombardVice-president
Brett J PerrierBoard Member
Janice FosterBoard Member
Max WinkelerBoard Member
Myra Marion LewisBoard Member
Steve LenahanExecutive Director
Gary HymelCorporate Secretary
Beth JohnsonCSJ Liason
Milton DureauTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$202,216
Program Service Revenue
$17,129
Investment Income
$58,461
Other Revenue
$24,993
All Other Contributions
$63,545
Change in Net Assets
$-69,481

Audited Revenue Reconciliation

Revenue per Audited Statements
$302,799
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-10,575
Total Revenue per Audited Statements
$292,224
Total Revenue per Form 990
$302,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,027
Other Expenses$147,253
Total Fundraising Expense$22,834
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,673$14,768$9,046$147,487
Occupancy$76,765$9,167$5,615$91,547
Current Officers, Directors, Trustees, and Key Employees$51,497$6,150$3,767$61,414
Fees for Services Accounting$14,731$1,759$1,078$17,568
Payroll Taxes$11,647$1,391$852$13,890
Office Expenses$11,371$1,358$831$13,560
Depreciation Depletion$10,062$1,202$736$12,000
Other Expenses$9,153$1,093$670$10,916
Pension Plan Contributions$1,875$224$137$2,236
Insurance$1,394$166$102$1,662
Total Functional Expenses$312,168$37,278$22,834$372,280

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$372,280
Total Expenses per Audited Statements$372,280
Total Expenses per Form 990$372,280
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,673
Fundraising Direct Expenses$11,680
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$36,673$36,673$11,680$24,993
Total Events$36,673$36,673$11,680$24,993
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
Audit committee
No
Backup withholding compliance
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 B, Line 11B

Form 990 will be presented to and approved by the board of directors prior to filing.

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

Each member of the board is required to sign a non-conflict statement annually.

Form 990, Part VI, Section C, Line 19

Other documents made available upon request.

Filing and Contact Details

Filer

Filer Name
People Program Inc
EIN
72-1122258
Phone
5042847678
Address
2240 LAKESHORE DRIVE, NEW ORLEANS, LA 70122

Signing Officer

Name
Milton Dureau
Title
Treasurer
Phone
5042847678
Signed
2019-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Milton Dureau
Formed
1974
Legal Domicile
La
Voting Board Members
10
Independent Board Members
9
Employees
9
Volunteers
131

Preparer

Firm
Carr Riggs & Ingram LLC
Address
111 VETERANS BLVD SUITE 350, METAIRIE, LA 70005
Preparer
Ryan Kruse CPA
Phone
5048379116
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Cummulative accrual to cash adjustment -69.

Financial Statement Notes

PART X, LINE 2:

The program is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. The accounting standard on accounting for uncertainity in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the program may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the program and various positions related to the potential sources of unrelated business taxable income (ubit). There were no unrecognized tax benefits identified or recorded for fiscal year 2018 and 2017.

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IRS990/PYOtherRevenueAmt018211
IRS990/PYProgramServiceRevenueAmt010654
IRS990/PYRevenuesLessExpensesAmt0-101724
IRS990/PYSalariesCompEmpBnftPaidAmt0208230
IRS990/PYTotalExpensesAmt0354337
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0252613
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-69481
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt017129
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0202216
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0190211
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0173836
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0252636
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0690315
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01509214
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt058461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt033537
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt029770
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt018108
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt023745
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0163621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt012092
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt010654
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt014515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt015130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt033672
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt086063
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt036673
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt030161
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt031785
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt026258
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0124877
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt058461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt033537
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt029770
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt018108
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt023745
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0163621
IRS990ScheduleA/InvestmentIncomeCYPct00.08690
IRS990ScheduleA/InvestmentIncomePYPct00.02990
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91310
IRS990ScheduleA/PublicSupportPY509Pct00.90730
IRS990ScheduleA/PublicSupportTotal509Amt01720154
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0250981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0231026
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0220136
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0294024
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0723987
IRS990ScheduleA/Total509Grp/TotalAmt01720154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0309442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0264563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0249906
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0312132
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0747732
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01883775
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt020475
IRS990ScheduleD/EquipmentGrp/DepreciationAmt083466
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0103941
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0372280
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-10575
IRS990ScheduleD/RevenueNotReportedAmt0-10575
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0302799
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROGRAM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINITY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE PROGRAM MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE PROGRAM AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED FOR FISCAL YEAR 2018 AND 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt020475
IRS990ScheduleD/TotalExpensesPerForm990Amt0372280
IRS990ScheduleD/TotalRevenuePerForm990Amt0302799
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0292224
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0372280
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt011680
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt036673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036673
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036673
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024993
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt011680
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011680
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 WILL BE PRESENTED TO AND APPROVED BY THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH MEMBER OF THE BOARD IS REQUIRED TO SIGN A NON-CONFLICT STATEMENT ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER DOCUMENTS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CUMMULATIVE ACCRUAL TO CASH ADJUSTMENT -69.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0138721
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt034455
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0607042
IRS990/TotalAssetsEOYAmt0541967
IRS990/TotalAssetsGrp/BOYAmt0607042
IRS990/TotalAssetsGrp/EOYAmt0541967
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0202216
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt022834
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037278
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0312168
IRS990/TotalFunctionalExpensesGrp/TotalAmt0372280

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.41$2.03$5.39$2.94$2.89$0.05
2023Detailed filing. Detailed filing data is available for this year.$7.20$2.30$4.90$2.40$2.95$0.55
2022Detailed filing. Detailed filing data is available for this year.$5.54$0.38$5.16$1.11$2.46$1.35
2021Detailed filing. Detailed filing data is available for this year.$6.26$0.19$6.07$1.84$2.09$0.25
2020Detailed filing. Detailed filing data is available for this year.$5.01$0.46$4.55$2.72$3.36$0.64
2019Detailed filing. Detailed filing data is available for this year.$4.73$0.55$4.18$4.18$3.58$0.60
2018Detailed filing. Detailed filing data is available for this year.$5.42$0.60$4.82$3.03$3.72$0.69
2017Detailed filing. Detailed filing data is available for this year.$6.07$0.45$5.62$2.53$3.54$1.02
2016Detailed filing. Detailed filing data is available for this year.$6.53$0.37$6.16$2.37$3.44$1.08
2015Summary only. Only limited summary data is available for this year.$8.03$0.02$8.01$3.04$3.21$0.18
2014Detailed filing. Detailed filing data is available for this year.$8.37$0.01$8.36$3.03$3.15$0.12
2013Detailed filing. Detailed filing data is available for this year.$7.65$0.01$7.64$7.48$3.03$4.45
2012Summary only. Only limited summary data is available for this year.$3.19$0.00$3.19$2.56$2.93$0.37
2011Summary only. Only limited summary data is available for this year.$3.56$0.00$3.56$3.31$3.13$0.17