Civic Intelligence

Charles Mcclendon Scholarship Foundation Inc

990 • Fiscal year 2013 • EIN 72-1332019

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 30, 2014

Organization ProfileWWW.COACHMAC.ORG
15321 Honors Court Drive70810

(225) 927-9745

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

65th percentile

0.24x

Higher debt load relative to revenue than 65% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

3rd percentile

-87%

Higher net margin than 3% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

39th percentile

$7,000

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$2,214,470

Up $224,396 (+11%) from 2012

Net Assets

Up

$2,191,237

Up $238,326 (+12%) from 2012

Liabilities

Down

$23,233

Down $13,930 (-37%) from 2012

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin3rd percentile

Revenue

$96,199

No earlier filing loaded for comparison.

Expenses

Up

$179,431

Up $25,465 (+17%) from 2012

Net Income

-$83,232

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,944,544Liabilities 2010: $78,185Net Assets 2010: $1,866,3592010Assets 2011: $1,900,545Liabilities 2011: $58,130Net Assets 2011: $1,842,4152011Assets 2012: $1,990,074Liabilities 2012: $37,163Net Assets 2012: $1,952,9112012Assets 2013: $2,214,470Liabilities 2013: $23,233Net Assets 2013: $2,191,2372013Assets 2014: $2,197,712Liabilities 2014: $2,549Net Assets 2014: $2,195,1632014Assets 2015: $2,025,771Liabilities 2015: $6,715Net Assets 2015: $2,019,0562015Assets 2016: $1,942,426Liabilities 2016: $75,000Net Assets 2016: $1,867,4262016Assets 2017: $2,010,181Liabilities 2017: $51,250Net Assets 2017: $1,958,9312017Assets 2018: $1,778,306Liabilities 2018: $26,100Net Assets 2018: $1,752,2062018Assets 2019: $1,947,428Liabilities 2019: $3,200Net Assets 2019: $1,944,2282019Assets 2020: $2,063,338Liabilities 2020: $0Net Assets 2020: $2,063,3382020Assets 2021: $2,249,656Liabilities 2021: $0Net Assets 2021: $2,249,6562021Assets 2022: $1,819,617Liabilities 2022: $0Net Assets 2022: $1,819,6172022Assets 2023: $2,023,107Liabilities 2023: $0Net Assets 2023: $2,023,1072023Assets 2024: $1,984,603Liabilities 2024: $0Net Assets 2024: $1,984,6032024

Highlighted filing

2013

Assets$2,214,470
Liabilities$23,233
Net Assets$2,191,237
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$200K$0-$200KExpenses 2010: $209,2342010Expenses 2011: $151,4612011Expenses 2012: $153,9662012Revenue 2013: $96,199Expenses 2013: $179,431Net Income 2013: -$83,2322013Revenue 2014: $123,497Expenses 2014: $178,212Net Income 2014: -$54,7152014Revenue 2015: $9,965Expenses 2015: $174,622Net Income 2015: -$164,6572015Revenue 2016: $177,064Expenses 2016: $269,283Net Income 2016: -$92,2192016Revenue 2017: $96,710Expenses 2017: $172,644Net Income 2017: -$75,9342017Revenue 2018: $156,785Expenses 2018: $151,464Net Income 2018: $5,3212018Revenue 2019: $109,224Expenses 2019: $142,119Net Income 2019: -$32,8952019Revenue 2020: $169,592Expenses 2020: $127,248Net Income 2020: $42,3442020Revenue 2021: $218,358Expenses 2021: $104,394Net Income 2021: $113,9642021Revenue 2022: $125,973Expenses 2022: $75,655Net Income 2022: $50,3182022Revenue 2023: $142,709Expenses 2023: $73,866Net Income 2023: $68,8432023Revenue 2024: $249,935Expenses 2024: $277,740Net Income 2024: -$27,8052024

Highlighted filing

2013

Revenue$96,199
Expenses$179,431
Net Income-$83,232
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 30, 2014
Return Version
2013v3.0
Gross Receipts
$115,220
Mission and Program Overview

Mission

To provide scholarships to children of former lsu football lettermen.

The charles mcclendon scholarhip foundation, inc. Is a non-profit organization that was organized to support educactional programs at louisiana state university by awarding scholarships to children of former football players of louisiana state university.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,922,270$2,160,104▲ $237,834
Cash and Non-Interest-Bearing Accounts$67,804$54,366▼ $13,438
Total Assets$1,990,074$2,214,470▲ $224,396
Liabilities
Accounts Payable and Accrued Expenses$37,163$23,233▼ $13,930
Total Liabilities$37,163$23,233▼ $13,930
Net Assets / Fund Balance
Unrestricted Net Assets$1,952,911$2,191,237▲ $238,326
Total Net Assets Fund Balance$1,952,911$2,191,237▲ $238,326
Total Liabilities and Net Assets / Fund Balance$1,990,074$2,214,470▲ $224,396
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Steve TopeAdministratorPT$7,000$7,000

Board Members and Trustees

NameTitle
Mike DuhonPresident
Buddy BurasMember
Chris RichMember
Clif LaneMember
Darryl BrueMember
Dave MccartyMember
Eddie FullerMember
Gary BlacketterMember
Gerald KeigleyMember
Gordy RushMember
Jack JaubertMember
Jack LawtonMember
Jamie BiceMember
Jay WhitleyMember
Jerry YoungMember
Jimmy FieldMember
Jimmy OustaletMember
John MccannMember
Ken CormierMember
Larry FambroughMember
Mark LumpkinMember
Mike AndersonMember
Mike HillmanMember
Pepper RutlandMember
Philip JohnsonMember
Ray ScimecaMember
Richard PicouMember
Richard SturleseMember
Robert DugasMember
Robert RyderMember
Ruffin RodrigueMember
Steve FerrerMember
Terry EsthayMember
Thad MinaldiMember
Tommy ClappMember
Verge AusberryMember
White GravesMember
Revenue and Support

Revenue Composition

Contributions and Grants
$53,434
Program Service Revenue
$0
Investment Income
$42,765
Other Revenue
$0
All Other Contributions
$5,145
Change in Net Assets
$-83,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$87,173
Revenue Not Reported on Financial Statements
$9,026
Revenue Not Reported on Form 990
$321,558
Other Revenue Adjustments
$9,026
Total Revenue per Audited Statements
$408,731
Total Revenue per Form 990
$96,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$134,611
Other Expenses$37,820
Salaries, Compensation, and Employee Benefits$7,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$134,611--$134,611
Fees for Service Investment Mgmnt Fees-$20,047-$20,047
Fees for Services Accounting-$7,685-$7,685
Current Officers, Directors, Trustees, and Key Employees-$7,000-$7,000
Insurance-$2,536-$2,536
Other Expenses-$261-$261
Office Expenses-$94-$94
Total Functional Expenses$134,611$44,820$0$179,431

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$179,431
Expenses per Audited Statements$170,405
Total Expenses per Audited Statements$170,405
Expenses Not Reported on Financial Statements$9,026
Other Expense Adjustments$9,026
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 Direct Expenses$19,021
Fundraising Gross Income$19,021
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$19,310$11,021$11,021$0
Event 2$48,000$8,000$8,000$0
Total Events$67,310$19,021$19,021$0
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
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
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 8B

“The governing body does not have any committees.”

Form 990, Part VI, Section B, Line 11

“A copy of form 990 was reviewed by the administrator before it was filed.”

Form 990, Page 6, Part VI, Section B, Line 15B

“Steve tope's compensation is determined by the board members. A compensation study is not completed.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, confilct of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

EIN
72-1332019
Phone
2259279745

Signing Officer

Name
Steve Tope
Title
Administrator
Phone
2258190128
Signed
2014-10-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Tope
Formed
1994
Legal Domicile
La
Voting Board Members
37
Independent Board Members
37
Employees
0
Volunteers
37

Preparer

Preparer
Ralph Stephens
Phone
2259224600
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 5, EXPLANATION OF NUMBER OF EMPLOYEES:

“Steve tope is an employee of charlie mcclendon scholarship foundation, but he is compensated by alberty & associates. Alberty & associates is an outside company that performs the payroll activities for charlie mcclendon scholarship foundation. Therefore, he is a leased employee. Charlie mcclendon scholarship foundation reimburses alberty & associates for the wages and taxes paid for steve tope.”

Part XII 2C

“The organization has not changed the process or responsibilities of the oversight committee.”

Financial Statement Notes

PART X, LINE 2:

“The foundation applies the accounting guidance related to accounting for uncertainty in income taxes, which sets out a consistent framework to determine the appropriate level of tax reserves to maintain for uncertain tax positions. The foundation recognizes the effect of income tax positions only if the positions are more likely than not of being sustained. Recognized income tax positions are recorded at the largest amount that is greater than 50% likely of being realized. Changes in the recognition or measurement are reflected in the period in which the change in judgment occurs. The foundation has evaluated its position regarding the accounting for uncertain income tax positions and does not believe that it has any material uncertain tax positions. With few exceptions, the foundation is no longer subject to federal, state, or local tax examinations by tax authorities for years before 2010.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Reclassification adjustment 9,026.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Reclassification adjustment 9,026.”

Raw XML AppendixShowing 400 of 629 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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Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,214,470
Liabilities
$23,233
Net assets
$2,191,237
Revenue
$96,199
Expenses
$179,431
Net income
-$83,232
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.25$0.28$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$0.14$0.07$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.82$0.00$1.82$0.13$0.08$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$0.22$0.10$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.17$0.13$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.94$0.11$0.14$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.03$1.75$0.16$0.15$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.01$0.05$1.96$0.10$0.17$0.08
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.08$1.87$0.18$0.27$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.03$0.01$2.02$0.01$0.17$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.20$0.00$2.20$0.12$0.18$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.21$0.02$2.19$0.10$0.18$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.04$1.95$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.06$1.84$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.08$1.87$0.21