Civic Intelligence

Green Spa Network Inc

990 • Fiscal year 2017 • EIN 74-3182928

Jan 01, 2017 to Dec 31, 2017 • Filed on Jul 16, 2018

P O Box 15428Atlanta, GA 30333

(404) 874-9516

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.10x

Higher debt load relative to assets than 73% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

65th percentile

0.03x

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Net Margin

30th percentile

-5.3%

Higher net margin than 30% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2017 filings • 501(c)6 • <$500k nonprofits • Source year 2017

Asset Growth

24th percentile

-12%

Faster asset growth than 24% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

14th percentile

-24%

Faster revenue growth than 14% of similar nonprofits.

2017 filings • 501(c)6 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$101,657

Down $14,012 (-12%) from 2016

Net Assets

Down

$91,725

Down $19,200 (-17%) from 2016

Liabilities

Up

$9,932

Up $5,188 (+109%) from 2016

Revenue

Down

$362,748

Down $112,419 (-24%) from 2016

Expenses

Down

$381,948

Down $125,007 (-25%) from 2016

Net Income

Up

-$19,200

Up $12,588 (+40%) from 2016

Historical Trend

Balance Sheet Trend

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

$200K$100K$0-$100K-$200KAssets 2011: $56,540Liabilities 2011: $19,2242011Assets 2012: $64,417Liabilities 2012: $15,183Net Assets 2012: $49,2342012Assets 2013: $29,080Liabilities 2013: $12,234Net Assets 2013: $16,8462013Assets 2014: $125,856Liabilities 2014: $4,933Net Assets 2014: $120,9232014Assets 2015: $147,432Liabilities 2015: $4,719Net Assets 2015: $142,7132015Assets 2016: $115,669Liabilities 2016: $4,744Net Assets 2016: $110,9252016Assets 2017: $101,657Liabilities 2017: $9,932Net Assets 2017: $91,7252017Assets 2018: $63,019Liabilities 2018: $94,574Net Assets 2018: -$31,5552018Assets 2019: $14,817Liabilities 2019: $83,429Net Assets 2019: -$68,6122019Assets 2020: $104,420Liabilities 2020: $147,090Net Assets 2020: -$42,6702020Assets 2021: $106,320Liabilities 2021: $149,928Net Assets 2021: -$43,6082021Assets 2022: $34,223Liabilities 2022: $151,667Net Assets 2022: -$117,4442022

Highlighted filing

2017

Assets$101,657
Liabilities$9,932
Net Assets$91,725

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $133,662Expenses 2011: $106,639Net Income 2011: $27,0232011Revenue 2012: $309,347Expenses 2012: $297,429Net Income 2012: $11,9182012Revenue 2013: $313,906Expenses 2013: $346,294Net Income 2013: -$32,3882013Revenue 2014: $506,119Expenses 2014: $402,042Net Income 2014: $104,0772014Revenue 2015: $479,137Expenses 2015: $457,347Net Income 2015: $21,7902015Revenue 2016: $475,167Expenses 2016: $506,955Net Income 2016: -$31,7882016Revenue 2017: $362,748Expenses 2017: $381,948Net Income 2017: -$19,2002017Revenue 2018: $514,895Expenses 2018: $638,175Net Income 2018: -$123,2802018Revenue 2019: $511,062Expenses 2019: $548,119Net Income 2019: -$37,0572019Revenue 2020: $286,903Expenses 2020: $260,961Net Income 2020: $25,9422020Revenue 2021: $335,803Expenses 2021: $336,741Net Income 2021: -$9382021Revenue 2022: $346,243Expenses 2022: $420,079Net Income 2022: -$73,8362022

Highlighted filing

2017

Revenue$362,748
Expenses$381,948
Net Income-$19,200
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jul 16, 2018
Return Version
2017v2.3
Gross Receipts
$362,748
Mission and Program Overview

Mission

The purposes for which the corporation is formed and which are to be promoted or carried on by the corporation are to operate exclusively as a trade association for businesses within the spa inustry and: 1. To bring sustainable design and operating practices to the spa industry and to promote for the benefit of that industry the natural connections between personal well-being, economic sustainability and the health of the planet,2. To provide environmental education to businesses engaged in the provision of spa services, including day spas, resort spas, hotel spas andother related businesses, 3. To create and administer a program for the voluntary environmental self-assessment of members of the spa industry, 4. To create, rganize, administer and maintain a repository, available to members, containing information helpful to operating spas that seek to improve their level of envrnment stewardship related to energy conservation

The purposes for which the corporation is formed and which are to be promoted or carried on by the corporation are to operate exclusively as a trade association for businesses within the spa inustry and: 1. To bring sustainable design and operating practices to the spa industry and to promote for the benefit of that industry the natural connections between personal well-being, economic sustainability and the health of the planet, 2. To provide environmental education to businesses engaged in the provision of spa services, including day spas, resort spas, hotel spas and other related businesses, 3. To create and administer a program for the voluntary environmental self-assessment of members of the spa industry, 4. To create, organize, administer and maintain a repository, available to members, containing information helpful to operating spas that seek to improve their level of envrnment stewardship related to energy conservation

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$114,662$100,828▼ $13,834
Land, Buildings, and Equipment, Net$312$134▼ $178
Total Assets$115,669$101,657▼ $14,012
Other Assets Total$695$695→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,109$8,376▲ $6,267
Other Liabilities$2,635$1,556▼ $1,079
Total Liabilities$4,744$9,932▲ $5,188
Net Assets / Fund Balance
Unrestricted Net Assets$110,925$91,725▼ $19,200
Total Net Assets Fund Balance$110,925$91,725▼ $19,200
Total Liabilities and Net Assets / Fund Balance$115,669$101,657▼ $14,012

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$134$757$891
Other Land Buildings-$343$343
Compensation and Service Providers

Board Members and Trustees

NameTitle
Karen ShortChair
Bonnie BakerVice Chair
Brian KindredFinance Chai
Peter PlishkaGovernance C
Adar VenyigeMember
Rose FernandezMember
Tessa KienowMember
Thor HolmMember
Tracey WertzMember
Shelly LotzSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,980
Program Service Revenue
$355,768
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-19,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$240,410
Salaries, Compensation, and Employee Benefits$141,538
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$196,588
Other Salaries and Wages---$121,014
Payroll Taxes---$11,144
Advertising---$11,116
Other Employee Benefits---$9,380
Fees for Services Accounting---$3,878
All Other Expenses---$3,559
Insurance---$2,801
Other Expenses---$1,410
Fees for Services Other---$1,062
Office Expenses---$1,052
Depreciation Depletion---$178
Total Functional Expenses$0$0$0$381,948
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,556
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by the treasurer before it is submitted to the board for review and approval.

Form 990, Page 6, Part VI, Line 12C

The board of directors must avoid any interest or relationship that might conflict or appear to conflict with the best interest of the organization. In the case were an existing relationship may cause a potential conflict of interest, full disclosure must be made immediately to the board. The board is responsible for overseeing the implementation and enforcement of this policy and will review all violations of this policy.

Form 990, Page 6, Part VI, Line 15A

The board reviews and discusses the compensation for the executive director and key employees once a year and decides on an appropritate amount.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Green Spa Network Inc
EIN
74-3182928
Phone
4048749516
Address
P O BOX 15428, ATLANTA, GA 30333

Signing Officer

Name
Karen Short
Title
Chair
Phone
4048749516
Signed
2018-07-16

Organization Details

Principal Officer
Karen Short
Formed
2007
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
3

Preparer

Firm
Ron B Russell Accounting LLC
Address
PO BOX 1026, DECATUR, GA 30031-1026
Preparer
Ron Russell
Phone
4043789077
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The purposes for which the corporation is formed and which are to be promoted or carried on by the corporation are to operate exclusively as a trade association for businesses within the spa inustry and: 1. To bring sustainable design and operating practices to the spa industry and to promote for the benefit of that industry the natural connections between personal well-being, economic sustainability and the health of the planet, 2. To provide environmental education to businesses engaged in the provision of spa services, including day spas, resort spas, hotel spas and other related businesses, 3. To create and administer a program for the voluntary environmental self-assessment of members of the spa industry, 4. To create, organize, administer and maintain a repository, available to members, containing information helpful to operating spas that seek to improve their level of envrnment stewardship related to energy conservation

Form 990, Page 2, Part III, Line 4D

To bring sustainable design and operatin practices to the spa industry, to provide environmental education to businesses engaged in the provision of spa services, to create and administer a program for the voluntary environmental self-assessment of members of the spa industry, to create, organize, administer and maintain a repository available to members

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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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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO BRING SUSTAINABLE DESIGN AND OPERATIN PRACTICES TO THE SPA INDUSTRY, TO PROVIDE ENVIRONMENTAL EDUCATION TO BUSINESSES ENGAGED IN THE PROVISION OF SPA SERVICES, TO CREATE AND ADMINISTER A PROGRAM FOR THE VOLUNTARY ENVIRONMENTAL SELF-ASSESSMENT OF MEMBERS OF THE SPA INDUSTRY, TO CREATE, ORGANIZE, ADMINISTER AND MAINTAIN A REPOSITORY AVAILABLE TO MEMBERS
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0757
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0891
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0343
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0343
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PURPOSES FOR WHICH THE CORPORATION IS FORMED AND WHICH ARE TO BE PROMOTED OR CARRIED ON BY THE CORPORATION ARE TO OPERATE EXCLUSIVELY AS A TRADE ASSOCIATION FOR BUSINESSES WITHIN THE SPA INUSTRY AND: 1. TO BRING SUSTAINABLE DESIGN AND OPERATING PRACTICES TO THE SPA INDUSTRY AND TO PROMOTE FOR THE BENEFIT OF THAT INDUSTRY THE NATURAL CONNECTIONS BETWEEN PERSONAL WELL-BEING, ECONOMIC SUSTAINABILITY AND THE HEALTH OF THE PLANET, 2. TO PROVIDE ENVIRONMENTAL EDUCATION TO BUSINESSES ENGAGED IN THE PROVISION OF SPA SERVICES, INCLUDING DAY SPAS, RESORT SPAS, HOTEL SPAS AND OTHER RELATED BUSINESSES, 3. TO CREATE AND ADMINISTER A PROGRAM FOR THE VOLUNTARY ENVIRONMENTAL SELF-ASSESSMENT OF MEMBERS OF THE SPA INDUSTRY, 4. TO CREATE, ORGANIZE, ADMINISTER AND MAINTAIN A REPOSITORY, AVAILABLE TO MEMBERS, CONTAINING INFORMATION HELPFUL TO OPERATING SPAS THAT SEEK TO IMPROVE THEIR LEVEL OF ENVRNMENT STEWARDSHIP RELATED TO ENERGY CONSERVATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO BRING SUSTAINABLE DESIGN AND OPERATIN PRACTICES TO THE SPA INDUSTRY, TO PROVIDE ENVIRONMENTAL EDUCATION TO BUSINESSES ENGAGED IN THE PROVISION OF SPA SERVICES, TO CREATE AND ADMINISTER A PROGRAM FOR THE VOLUNTARY ENVIRONMENTAL SELF-ASSESSMENT OF MEMBERS OF THE SPA INDUSTRY, TO CREATE, ORGANIZE, ADMINISTER AND MAINTAIN A REPOSITORY AVAILABLE TO MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE TREASURER BEFORE IT IS SUBMITTED TO THE BOARD FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MUST AVOID ANY INTEREST OR RELATIONSHIP THAT MIGHT CONFLICT OR APPEAR TO CONFLICT WITH THE BEST INTEREST OF THE ORGANIZATION. IN THE CASE WERE AN EXISTING RELATIONSHIP MAY CAUSE A POTENTIAL CONFLICT OF INTEREST, FULL DISCLOSURE MUST BE MADE IMMEDIATELY TO THE BOARD. THE BOARD IS RESPONSIBLE FOR OVERSEEING THE IMPLEMENTATION AND ENFORCEMENT OF THIS POLICY AND WILL REVIEW ALL VIOLATIONS OF THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD REVIEWS AND DISCUSSES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES ONCE A YEAR AND DECIDES ON AN APPROPRITATE AMOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN SHORT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum04048749516
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-07-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREEN SPA NETWORK INC
ReturnHeader/Filer/BusinessNameControlTxt0GREE
ReturnHeader/Filer/EIN0743182928
ReturnHeader/Filer/PhoneNum04048749516
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CD7DD667DE2BED7CCA2741A0A7C7CAFB9064FF41
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CD7DD667DE2BED7CCA2741A0A7C7CAFB9064FF41
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.43.208.35
ReturnHeader/FilingSecurityInformation/IPDt02018-08-06
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:16:12
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822394188
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RON B RUSSELL ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1026
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DECATUR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0300311026
ReturnHeader/PreparerPersonGrp/PhoneNum04043789077
ReturnHeader/PreparerPersonGrp/PreparationDt02018-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RON RUSSELL
ReturnHeader/ReturnTs02018-08-06T17:16:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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