Civic Intelligence

Accredited Gemologists Association Inc.

990EZ • Fiscal year 2019 • EIN 74-2518609

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 22, 2020

3315 Juanita StreetSan Diego, CA 92105

(952) 210-6078

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

30th percentile

-5.3%

Higher net margin than 30% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

40th percentile

-2.3%

Faster asset growth than 40% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

54th percentile

3.6%

Faster revenue growth than 54% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$217,920

Down $5,162 (-2.3%) from 2018

Net Assets

$217,587

No earlier filing loaded for comparison.

Liabilities

Up

$333

Up $333 from 2018

Revenue

Up

$90,817

Up $3,177 (+3.6%) from 2018

Expenses

Up

$95,627

Up $4,020 (+4.4%) from 2018

Net Income

Down

-$4,810

Down $843 (-21%) from 2018

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $78,573Liabilities 2012: $02012Assets 2014: $155,907Liabilities 2014: $02014Assets 2015: $182,071Liabilities 2015: $02015Assets 2016: $192,300Liabilities 2016: $02016Assets 2017: $227,039Liabilities 2017: $02017Assets 2018: $223,082Liabilities 2018: $02018Assets 2019: $217,920Liabilities 2019: $333Net Assets 2019: $217,5872019Assets 2020: $165,091Liabilities 2020: $1,197Net Assets 2020: $163,8942020Assets 2021: $176,372Liabilities 2021: $14Net Assets 2021: $176,3582021Assets 2022: $153,807Net Assets 2022: $153,8072022Assets 2023: $166,277Liabilities 2023: $1,675Net Assets 2023: $164,6022023Assets 2024: $132,953Liabilities 2024: $5,183Net Assets 2024: $127,7702024

Highlighted filing

2019

Assets$217,920
Liabilities$333
Net Assets$217,587

Operations Trend

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

$150K$100K$50K$0-$50K-$100KRevenue 2012: $61,461Expenses 2012: $31,086Net Income 2012: $30,3752012Revenue 2014: $108,273Expenses 2014: $50,423Net Income 2014: $57,8502014Revenue 2015: $81,649Expenses 2015: $55,485Net Income 2015: $26,1642015Revenue 2016: $65,163Expenses 2016: $54,935Net Income 2016: $10,2282016Revenue 2017: $98,950Expenses 2017: $64,211Net Income 2017: $34,7392017Revenue 2018: $87,640Expenses 2018: $91,607Net Income 2018: -$3,9672018Revenue 2019: $90,817Expenses 2019: $95,627Net Income 2019: -$4,8102019Revenue 2020: $46,532Expenses 2020: $100,225Net Income 2020: -$53,6932020Revenue 2021: $69,927Expenses 2021: $57,463Net Income 2021: $12,4642021Revenue 2022: $37,060Expenses 2022: $59,611Net Income 2022: -$22,5512022Revenue 2023: $130,870Expenses 2023: $120,075Net Income 2023: $10,7952023Revenue 2024: $95,780Expenses 2024: $132,612Net Income 2024: -$36,8322024

Highlighted filing

2019

Revenue$90,817
Expenses$95,627
Net Income-$4,810
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 22, 2020
Return Version
2019v5.0
Gross Receipts
$90,817
Mission and Program Overview

Mission

Educational and scientific advancement

Program Services

DescriptionGrantsExpenses
1)ORGANIZE EDUCATIONAL EDUCATION CONFERENCES, PROVIDE RENOWN SPEAKERS AND HANDS-ON EDUCATIONAL WORKSHOPS, 125 ATTENDEES AT CONFERENCES PLUS THOSE MEMBERS WHO READ & DISCUSSED RESULTS VIA WEBSITE AND OTHER NETWORKING VENUES. 2)PROVIDE GUIDANCE TO MEMBERS AND THE PUBLIC ON GEMOLOGICAL SCIENCE AND EDUCATIONAL ISSUES. PERSONS BENEFITED: UNDETERMINED SINCE INTERESTED PARTIES MAY CALL AGA OR MEMBERS FOR GUIDANCE OR ACCESS RELATED ITEMS ON THE WEBSITE. 3)SUPPORT GEMOLOGICAL TRAINING & RESEARCH AT OTHER ORGANIZATIONS THROUGH SPONSORSHIPS, SCHOLARSHIPS, RESEARCH AND OTHER GRANTS OR BY PROVIDING SPEAKERS AND COPIES OF SPEECHES. PERSONS BENEFITED: UNDETERMINED AS WE DO NOT HAVE RECORDS OF OTHER ORGANIZATIONS.-$75,784
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
STUART ROBERTSONPresidentPT$0--
TERI BROSSMERVice PresidePT$0--
RAYMOND MASONSecretary-$0--
ADAM N OSTROWTreasurerPT$0--
HEIDI HARDERSGovernor-$0--
ART SAMUELSGovernor-$0--
PATRICIA SCHRAGGovernor-$0--
GARY SMITHGovernor-$0--
TED IRWINGovernor-$0--
BREANNE AVENDERGovernor-$0--
DONNA HAWRELKOImmediate Pa-$0--
Filing and Contact Details

Filer

Filer Name
Accredited Gemologists
EIN
74-2518609
Phone
9522106078
Address
3315 JUANITA STREET, SAN DIEGO, CA 92105

Signing Officer

Name
Adam N Ostrow
Title
Treasurer
Phone
9522106078
Signed
2020-10-22
Discuss with paid preparer
Yes

Preparer

Firm
Johnson Goff Pllc
Address
20830 N TATUM BLVD STE 240, PHOENIX, AZ 85050
Preparer
Travis R Johnson CPA
Phone
4809480060
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Membership dues 23,903 tucson conference 9,791 las vegas conference 4,489 certified gem lab annual fees 2,567 membership application fees 1,500 late fee-member dues 70 certified gem lab application 50 total 42,370

Form 990-ez, Part I, Line 16

Expenses marketing 514 website 437 website fees 158 accounting support 430 banking fees 110 business registration fees 30 merchant services 1,985 independent contractor svcs. 19,273 telephone & communications 1,546 tucson conference expenses 29,070 las vegas conference expenses 12,832 other operations expenses 466 total 66,851

Form 990-ez, Part I, Line 20

Other decreases -673 correcting prior year entry

Form 990-ez, Part II, Line 24

Undeposited funds 1,110 3,700 total 1,110 3,700

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 518 333

Form 990-ez, Part III, Line 28

1)organize educational education conferences, provide renown speakers and hands-on educational workshops, 125 attendees at conferences plus those members who read & discussed results via website and other networking venues. 2)provide guidance to members and the public on gemological science and educational issues. Persons benefited: undetermined since interested parties may call aga or members for guidance or access related items on the website. 3)support gemological training & research at other organizations through sponsorships, scholarships, research and other grants or by providing speakers and copies of speeches. Persons benefited: undetermined as we do not have records of other organizations.

Raw XML Appendix202 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP DUES 23,903 TUCSON CONFERENCE 9,791 LAS VEGAS CONFERENCE 4,489 CERTIFIED GEM LAB ANNUAL FEES 2,567 MEMBERSHIP APPLICATION FEES 1,500 LATE FEE-MEMBER DUES 70 CERTIFIED GEM LAB APPLICATION 50 TOTAL 42,370
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES MARKETING 514 WEBSITE 437 WEBSITE FEES 158 ACCOUNTING SUPPORT 430 BANKING FEES 110 BUSINESS REGISTRATION FEES 30 MERCHANT SERVICES 1,985 INDEPENDENT CONTRACTOR SVCS. 19,273 TELEPHONE & COMMUNICATIONS 1,546 TUCSON CONFERENCE EXPENSES 29,070 LAS VEGAS CONFERENCE EXPENSES 12,832 OTHER OPERATIONS EXPENSES 466 TOTAL 66,851
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER DECREASES -673 CORRECTING PRIOR YEAR ENTRY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNDEPOSITED FUNDS 1,110 3,700 TOTAL 1,110 3,700
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS PAYABLE AND ACCRUED EXPENSES 518 333
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt51)ORGANIZE EDUCATIONAL EDUCATION CONFERENCES, PROVIDE RENOWN SPEAKERS AND HANDS-ON EDUCATIONAL WORKSHOPS, 125 ATTENDEES AT CONFERENCES PLUS THOSE MEMBERS WHO READ & DISCUSSED RESULTS VIA WEBSITE AND OTHER NETWORKING VENUES. 2)PROVIDE GUIDANCE TO MEMBERS AND THE PUBLIC ON GEMOLOGICAL SCIENCE AND EDUCATIONAL ISSUES. PERSONS BENEFITED: UNDETERMINED SINCE INTERESTED PARTIES MAY CALL AGA OR MEMBERS FOR GUIDANCE OR ACCESS RELATED ITEMS ON THE WEBSITE. 3)SUPPORT GEMOLOGICAL TRAINING & RESEARCH AT OTHER ORGANIZATIONS THROUGH SPONSORSHIPS, SCHOLARSHIPS, RESEARCH AND OTHER GRANTS OR BY PROVIDING SPEAKERS AND COPIES OF SPEECHES. PERSONS BENEFITED: UNDETERMINED AS WE DO NOT HAVE RECORDS OF OTHER ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART III, LINE 28
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