Civic Intelligence

K Star Inc.

990 • Fiscal year 2014 • EIN 74-2659161

Sep 01, 2013 to Aug 31, 2014 • Filed on Feb 04, 2015

Box 29096278029

(830) 896-5437

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

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

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

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

Net Margin

57th percentile

5.2%

Higher net margin than 57% of similar nonprofits.

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

Top Officer Pay

49th percentile

$60,455

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

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

Asset Growth

60th percentile

5.1%

Faster asset growth than 60% 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

Up

$1,067,167

Up $51,725 (+5.1%) from 2013

Net Assets

Up

$1,054,681

Up $62,586 (+6.3%) from 2013

Liabilities

Down

$12,486

Down $10,861 (-47%) from 2013

Revenue

$1,197,658

No earlier filing loaded for comparison.

Expenses

Up

$1,135,072

Up $31,462 (+2.9%) from 2013

Net Income

$62,586

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.

$1.5M$1.0M$500K$0Assets 2010: $1,215,208Liabilities 2010: $61,618Net Assets 2010: $1,153,5902010Assets 2011: $1,183,005Liabilities 2011: $26,149Net Assets 2011: $1,156,8562011Assets 2012: $1,150,194Liabilities 2012: $11,534Net Assets 2012: $1,138,6602012Assets 2013: $1,015,442Liabilities 2013: $23,347Net Assets 2013: $992,0952013Assets 2014: $1,067,167Liabilities 2014: $12,486Net Assets 2014: $1,054,6812014Assets 2016: $1,217,692Liabilities 2016: $18,343Net Assets 2016: $1,199,3492016Assets 2017: $1,345,487Liabilities 2017: $52,424Net Assets 2017: $1,293,0632017Assets 2018: $1,416,140Liabilities 2018: $42,927Net Assets 2018: $1,373,2132018Assets 2019: $1,422,095Liabilities 2019: $43,885Net Assets 2019: $1,378,2102019Assets 2020: $1,458,919Liabilities 2020: $51,066Net Assets 2020: $1,407,8532020Assets 2021: $1,299,373Liabilities 2021: $8,523Net Assets 2021: $1,290,8502021Assets 2022: $1,153,199Liabilities 2022: $46,798Net Assets 2022: $1,106,4012022Assets 2023: $1,029,582Liabilities 2023: $84,075Net Assets 2023: $945,5072023Assets 2024: $1,059,980Liabilities 2024: $129,229Net Assets 2024: $930,7512024

Highlighted filing

2014

Assets$1,067,167
Liabilities$12,486
Net Assets$1,054,681

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,195,0502010Expenses 2011: $1,285,4992011Expenses 2012: $1,127,5102012Expenses 2013: $1,103,6102013Revenue 2014: $1,197,658Expenses 2014: $1,135,072Net Income 2014: $62,5862014Revenue 2016: $1,384,491Expenses 2016: $1,318,227Net Income 2016: $66,2642016Revenue 2017: $1,653,552Expenses 2017: $1,559,838Net Income 2017: $93,7142017Revenue 2018: $1,583,828Expenses 2018: $1,503,728Net Income 2018: $80,1002018Revenue 2019: $1,600,898Expenses 2019: $1,595,901Net Income 2019: $4,9972019Revenue 2020: $1,726,615Expenses 2020: $1,696,972Net Income 2020: $29,6432020Revenue 2021: $1,208,711Expenses 2021: $1,660,246Net Income 2021: -$451,5352021Revenue 2022: $1,557,498Expenses 2022: $1,675,696Net Income 2022: -$118,1982022Revenue 2023: $1,615,531Expenses 2023: $1,779,561Net Income 2023: -$164,0302023Revenue 2024: $1,915,372Expenses 2024: $1,935,108Net Income 2024: -$19,7362024

Highlighted filing

2014

Revenue$1,197,658
Expenses$1,135,072
Net Income$62,586
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Feb 4, 2015
Return Version
2013v4.0
Gross Receipts
$1,197,883
Mission and Program Overview

Mission

K'star is a safe short-term youth

A safe short term youth program for today providing long term solutions for tomorrow providing a shelter for youth under age 18

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$888,494$869,280▼ $19,214
Accounts Receivable$83,560$113,788▲ $30,228
Savings and Temporary Cash Investments$40,000$56,546▲ $16,546
Cash and Non-Interest-Bearing Accounts$300$24,614▲ $24,314
Pledges and Grants Receivable$2,080$2,000▼ $80
Prepaid Expenses and Deferred Charges$1,008$939▼ $69
Total Assets$1,015,442$1,067,167▲ $51,725
Liabilities
Accounts Payable and Accrued Expenses$23,347$12,486▼ $10,861
Total Liabilities$23,347$12,486▼ $10,861
Net Assets / Fund Balance
Unrestricted Net Assets$952,095$1,014,681▲ $62,586
Permanently Rstr Net Assets$40,000$40,000→ $0
Total Net Assets Fund Balance$992,095$1,054,681▲ $62,586
Total Liabilities and Net Assets / Fund Balance$1,015,442$1,067,167▲ $51,725

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$770,800$183,535$954,335
Equipment$21,482$61,616$83,098
Land$76,998-$76,998
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vicki BarronExec-directorFT$60,455$60,455

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$731,118
Program Service Revenue
$449,329
Investment Income
$12
Other Revenue
$17,199
All Other Contributions
$31,815
Change in Net Assets
$62,586

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,197,883
Revenue Not Reported on Financial Statements
$-225
Other Revenue Adjustments
$-225
Total Revenue per Audited Statements
$1,197,883
Total Revenue per Form 990
$1,197,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$897,024
Other Expenses$238,048
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$714,154$0$0$714,154
Payroll Taxes$63,396$997$0$64,393
Current Officers, Directors, Trustees, and Key Employees$47,441$13,014$0$60,455
Other Employee Benefits$58,022$0$0$58,022
Occupancy$49,852$3,453$0$53,305
Travel$34,987$0$0$34,987
All Other Expenses$24,597$2,080$0$26,677
Depreciation Depletion$21,669$4,110$0$25,779
Insurance$11,109$2,200$0$13,309
Fees for Services Accounting$11,200$350$0$11,550
Office Expenses$7,066$336$0$7,402
Conferences and Meetings$5,371$0$0$5,371
Advertising$3,655$83$0$3,738
Fees for Services Other$1,502$23$0$1,525
Fees for Services Legal$943$0$0$943
Other Expenses$290$0$0$290
Interest$0$53$0$53
Total Functional Expenses$1,107,231$27,841$0$1,135,072

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,135,072
Total Expenses per Audited Statements$1,135,072
Total Expenses per Form 990$1,135,072
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,424
Fundraising Direct Expenses$225
Professional Fundraising Fees$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
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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
Filing and Contact Details

Filer

EIN
74-2659161
Phone
8308965437

Signing Officer

Name
Vicki Barron
Title
Executive Director
Phone
8308965437
Signed
2015-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicki Barron
Formed
1991
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
53
Volunteers
2

Preparer

Preparer
Michael Douville
Phone
8302573112
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Tax return is reviewed by each member at a board meeting prior to submition

Pt VI, Line 12C

Annually at board meetings and upon addition of new members

Pt VI, Line 15A

Board sets salary at time of employee review

Pt VI, Line 15B

NONE THIS YEAR

Form 990EZ, Part II, Line 24

Accounts receivable - net prepaids investments

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses deferred revenue

Form 990, Part IX, Line 24F

Printing 2381. 2381. 0. 0. Postage 1223. 1103. 120. 0. Vehicle exp 5253. 5253. 0. 0. Maintenance 17820. 15860. 1960. 0.

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IRS990/OtherExpensesGrp/TotalAmt3290
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0714154
IRS990/OtherSalariesAndWagesGrp/TotalAmt0714154
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0997
IRS990/PayrollTaxesGrp/ProgramServicesAmt063396
IRS990/PayrollTaxesGrp/TotalAmt064393
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt040000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt040000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt02080
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01008
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0939
IRS990/PrincipalOfficerNm0VICKI BARRON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0637803
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt047
IRS990/PYOtherExpensesAmt0254873
IRS990/PYOtherRevenueAmt0927
IRS990/PYProgramServiceRevenueAmt0318268
IRS990/PYRevenuesLessExpensesAmt0-146565
IRS990/PYSalariesCompEmpBnftPaidAmt0848737
IRS990/PYTotalExpensesAmt01103610
IRS990/PYTotalRevenueAmt0957045
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt062586
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01197658
IRS990/SavingsAndTempCashInvstGrp/BOYAmt040000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt056546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01197658
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0956998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01089616
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01287955
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01215651
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05747878
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt047
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0810
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0750
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01811
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99970
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt05747878
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01197658
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0956998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01089616
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01287955
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01215651
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05747878
IRS990ScheduleA/TotalSupportAmt05749689
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0770800
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0183535
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0954335
IRS990ScheduleD/EquipmentGrp/BookValueAmt021482
IRS990ScheduleD/EquipmentGrp/DepreciationAmt061616
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt083098
IRS990ScheduleD/ExpensesSubtotalAmt01135072
IRS990ScheduleD/LandGrp/BookValueAmt076998
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt076998
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-225
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-225
IRS990ScheduleD/RevenueSubtotalAmt01197883
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0869280
IRS990ScheduleD/TotalExpensesPerForm990Amt01135072
IRS990ScheduleD/TotalRevenuePerForm990Amt01197658
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01197883
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01135072
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED BY EACH MEMBER AT A BOARD MEETING PRIOR TO SUBMITION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY AT BOARD MEETINGS AND UPON ADDITION OF NEW MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD SETS SALARY AT TIME OF EMPLOYEE REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NONE THIS YEAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCOUNTS RECEIVABLE - NET PREPAIDS INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PRINTING 2381. 2381. 0. 0. POSTAGE 1223. 1103. 120. 0. VEHICLE EXP 5253. 5253. 0. 0. MAINTENANCE 17820. 15860. 1960. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01015442
IRS990/TotalAssetsEOYAmt01067167
IRS990/TotalAssetsGrp/BOYAmt01015442
IRS990/TotalAssetsGrp/EOYAmt01067167
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0731118
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027841
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01107231
IRS990/TotalFunctionalExpensesGrp/TotalAmt01135072
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt023347
IRS990/TotalLiabilitiesEOYAmt012486
IRS990/TotalLiabilitiesGrp/BOYAmt023347
IRS990/TotalLiabilitiesGrp/EOYAmt012486
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0992095
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01054681
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0449329
IRS990/TotalProgramServiceExpensesAmt01107231

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.06$0.13$0.93$1.92$1.94$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.08$0.95$1.62$1.78$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.15$0.05$1.11$1.56$1.68$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.30$0.01$1.29$1.21$1.66$0.45
2020Detailed filing. Detailed filing data is available for this year.$1.46$0.05$1.41$1.73$1.70$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.38$1.60$1.60$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.04$1.37$1.58$1.50$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.35$0.05$1.29$1.65$1.56$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.22$0.02$1.20$1.38$1.32$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.07$0.01$1.05$1.20$1.14$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.02$0.99$1.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.01$1.14$1.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.03$1.16$1.29
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.06$1.15$1.20