Civic Intelligence

Unknown Organization

990 • Fiscal year 2014 • EIN 75-1224841

Oct 01, 2013 to Sep 30, 2014 • Filed on Apr 27, 2015

208 Taylor Street75457

(903) 537-2256

Siviq Scores

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

Liabilities / Assets

99th percentile

2.85x

Higher debt load relative to assets than 99% of similar nonprofits.

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

Liabilities / Revenue

71st percentile

0.36x

Higher debt load relative to revenue than 71% of similar nonprofits.

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

Net Margin

38th percentile

-0.5%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

6th percentile

-21%

Faster asset growth than 6% 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

Down

$320,696

Down $86,017 (-21%) from 2013

Net Assets

Down

-$592,604

Down $17,159 (-3.0%) from 2013

Liabilities

Down

$913,300

Down $68,858 (-7.0%) from 2013

Revenue

$2,563,417

No earlier filing loaded for comparison.

Expenses

Down

$2,575,756

Down $2,107,290 (-45%) from 2013

Net Income

-$12,339

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.

$1.0M$500K$0-$500K-$1.0MAssets 2012: $489,365Liabilities 2012: $473,471Net Assets 2012: $15,8942012Assets 2013: $406,713Liabilities 2013: $982,158Net Assets 2013: -$575,4452013Assets 2014: $320,696Liabilities 2014: $913,300Net Assets 2014: -$592,6042014

Highlighted filing

2014

Assets$320,696
Liabilities$913,300
Net Assets-$592,604

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $4,749,9472012Expenses 2013: $4,683,0462013Revenue 2014: $2,563,417Expenses 2014: $2,575,756Net Income 2014: -$12,3392014

Highlighted filing

2014

Revenue$2,563,417
Expenses$2,575,756
Net Income-$12,339
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Apr 27, 2015
Return Version
2013v4.0
Gross Receipts
$2,563,417
Mission and Program Overview

Mission

Northeast texas opportunities, inc. Strives to serve the needs of the elderly, low income, and handicapped in an eight county region including delta, franklin, hopkins, lamar, morris, rains, red river, and titus.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$189,017$225,743▲ $36,726
Pledges and Grants Receivable$315,348$79,594▼ $235,754
Cash and Non-Interest-Bearing Accounts$-97,652$12,050▲ $109,702
Prepaid Expenses and Deferred Charges-$3,309-
Total Assets$406,713$320,696▼ $86,017
Liabilities
Other Liabilities$176,495$489,107▲ $312,612
Accounts Payable and Accrued Expenses$603,671$341,644▼ $262,027
Mortgage Notes Payable Secured by Investment Property$77,375$63,982▼ $13,393
Deferred Revenue$124,617$18,567▼ $106,050
Total Liabilities$982,158$913,300▼ $68,858
Net Assets / Fund Balance
Temporarily Rstr Net Assets-$30,963-
Unrestricted Net Assets$-575,445$-623,567▼ $48,122
Total Net Assets Fund Balance$-575,445$-592,604▼ $17,159
Total Liabilities and Net Assets / Fund Balance$406,713$320,696▼ $86,017

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$224,794$105,871$330,665
Equipment$55$42,420$42,475
Other Land Buildings$894$35,126$36,020
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cindy CampbellControllerFT$91,729$91,729
Beverly LoganExecutive DiFT$82,520$82,520
Christy ShelbyBookkeeperFT$69,468$69,468

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,527,337
Program Service Revenue
$35,976
Investment Income
$104
Other Revenue
$0
All Other Contributions
$231,071
Change in Net Assets
$-12,339

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,563,417
Revenue Not Reported on Form 990
$145,479
Total Revenue per Audited Statements
$2,708,896
Total Revenue per Form 990
$2,563,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,271,944
Other Expenses$1,033,123
Grants and Similar Amounts Paid$270,689
Total Fundraising Expense$10,856
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,028,227--$1,028,227
Grants to Domestic Individuals$270,689--$270,689
Current Officers, Directors, Trustees, and Key Employees$14,999$218,766$9,952$243,717
Fees for Services Other$165,790$194$9$165,993
Travel$112,780$5,199$237$118,216
All Other Expenses$68,684$13,531$615$82,830
Occupancy$55,337--$55,337
Other Expenses$42,039$121$5$42,039
Office Expenses$23,551$142$6$23,699
Insurance$16,907$696$32$17,635
Depreciation Depletion$15,345--$15,345
Interest$1,607--$1,607
Conferences and Meetings$-3,614--$-3,614
Total Functional Expenses$2,326,251$238,649$10,856$2,575,756

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,721,235
Expenses per Audited Statements$2,575,756
Total Expenses per Form 990$2,575,756
Expenses Not Reported on Form 990$145,479
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Grantor$466,365
Bank Overdraft$22,742
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

Governance Explanations

Form 990, Page 6, Part VI, Line 5

It was discovered during the year that a misappropriation of assets occurred in the prior fiscal year. Multiple neto employees are suspected of having committed fraud by writing and signing fraudulent checks to themselves and invalid vendors. These employees are also suspected of having used neto's credit card to purchase gift cards for themselves. These employees have been terminated by the organization. The estimated suspected fraud is approximately 774,924. The case has been turned over to the fbi and is currently being investigated; no arrests have been made yet.

Form 990, Page 6, Part VI, Line 11B

The 990 is provided to the board at the first meeting following the completion of the return.

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

Conflicts are monitored by having employees/board members regularly complete conflict statements.

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

A wage comparability study is conducted.

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

A wage comparability study is conducted.

Form 990, Page 6, Part VI, Line 19

Documents are available to the public upon request.

Filing and Contact Details

Filer

EIN
75-1224841
Phone
9035372256

Signing Officer

Name
Beverly Logan
Title
Executive Director
Phone
9035372256
Signed
2015-04-27

Organization Details

Principal Officer
Beverly Logan
Formed
1970
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
92

Preparer

Preparer
Philip a Jarred CPA
Phone
6204316342
Supplemental Narrative

Additional Explanations

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

Emergency services - provides utility assistance to low-income individuals to assist them with energy bills, which could be gas, electric, propane, etc. Approximately 883 people served. Community services - community services programs strive to reduce poverty and empower low-income families to become self-sufficient. Approximately 862 people served.

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IRS990/OtherExpensesGrp/TotalAmt1155248
IRS990/OtherExpensesGrp/TotalAmt261395
IRS990/OtherExpensesGrp/TotalAmt342039
IRS990/OtherLiabilitiesGrp/BOYAmt0176495
IRS990/OtherLiabilitiesGrp/EOYAmt0489107
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01028227
IRS990/OtherSalariesAndWagesGrp/TotalAmt01028227
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0315348
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt079594
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03309
IRS990/PrincipalOfficerNm0BEVERLY LOGAN
IRS990/PriorPeriodAdjustmentsAmt0-4820
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0485000
IRS990/ProgramServiceRevenueGrp/Desc0BUS FARES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035976
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035976
IRS990/ProgSrvcAccomActy2Grp/Desc0SENIOR ACTIVITIES - SENIOR CENTER OPERATIONS WHICH PROVIDES SOCIALIZATION, GAMES, AND HOT NOON MEALS 5 DAYS A WEEK TO THE ELDERLY AND DISABLED. APPROXIMATELY 124,647 UNITS SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0631248
IRS990/ProgSrvcAccomActy3Grp/Desc0TRANSPORTATION SERVICES - PROVIDES TRANSPORTATION IN NON-URBAN AREAS. APPROXIMATELY 18,525 UNITS SERVED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0596693
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt035976
IRS990/ProgSrvcAccomActyOtherGrp/Desc0EMERGENCY SERVICES - PROVIDES UTILITY ASSISTANCE TO LOW-INCOME INDIVIDUALS TO ASSIST THEM WITH ENERGY BILLS, WHICH COULD BE GAS, ELECTRIC, PROPANE, ETC. APPROXIMATELY 883 PEOPLE SERVED. COMMUNITY SERVICES - COMMUNITY SERVICES PROGRAMS STRIVE TO REDUCE POVERTY AND EMPOWER LOW-INCOME FAMILIES TO BECOME SELF-SUFFICIENT. APPROXIMATELY 862 PEOPLE SERVED.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0418869
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0270689
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt03229669
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt050
IRS990/PYOtherExpensesAmt02753117
IRS990/PYProgramServiceRevenueAmt0861988
IRS990/PYRevenuesLessExpensesAmt0-591339
IRS990/PYSalariesCompEmpBnftPaidAmt01929929
IRS990/PYTotalExpensesAmt04683046
IRS990/PYTotalRevenueAmt04091707
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-12339
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02527337
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt03229669
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03101720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03824405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03619415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt016302546
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0104
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt050
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0247
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0965
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01398
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02764
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt035976
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt016302546
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02527337
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt03229669
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03101720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03824405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03619415
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016302546
IRS990ScheduleA/TotalSupportAmt016305310
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0224794
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0105871
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0330665
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0145479
IRS990ScheduleD/DonatedServicesUseFcltsAmt0145479
IRS990ScheduleD/EquipmentGrp/BookValueAmt055
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042420
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042475
IRS990ScheduleD/ExpensesNotReportedAmt0145479
IRS990ScheduleD/ExpensesSubtotalAmt02575756
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0894
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035126
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt036020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0466365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt122742
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GRANTOR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BANK OVERDRAFT
IRS990ScheduleD/RevenueNotReportedAmt0145479
IRS990ScheduleD/RevenueSubtotalAmt02563417
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0225743
IRS990ScheduleD/TotalExpensesPerForm990Amt02575756
IRS990ScheduleD/TotalLiabilityAmt0489107
IRS990ScheduleD/TotalRevenuePerForm990Amt02563417
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02708896
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02721235
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0270689
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0UTILITY PAYMENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0883
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE APPLICATIONS ARE PROCESSED BY THE CASE WORKER. THEY MAKE SURE EACH CLIENT QUALIFIES UNDER THE GRANT GUIDELINES. THEN PAYMENT IS MADE DIRECTLY TO UTILITY COMPANIES AND A FILE IS KEPT ON EACH CLIENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMERGENCY SERVICES - PROVIDES UTILITY ASSISTANCE TO LOW-INCOME INDIVIDUALS TO ASSIST THEM WITH ENERGY BILLS, WHICH COULD BE GAS, ELECTRIC, PROPANE, ETC. APPROXIMATELY 883 PEOPLE SERVED. COMMUNITY SERVICES - COMMUNITY SERVICES PROGRAMS STRIVE TO REDUCE POVERTY AND EMPOWER LOW-INCOME FAMILIES TO BECOME SELF-SUFFICIENT. APPROXIMATELY 862 PEOPLE SERVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IT WAS DISCOVERED DURING THE YEAR THAT A MISAPPROPRIATION OF ASSETS OCCURRED IN THE PRIOR FISCAL YEAR. MULTIPLE NETO EMPLOYEES ARE SUSPECTED OF HAVING COMMITTED FRAUD BY WRITING AND SIGNING FRAUDULENT CHECKS TO THEMSELVES AND INVALID VENDORS. THESE EMPLOYEES ARE ALSO SUSPECTED OF HAVING USED NETO'S CREDIT CARD TO PURCHASE GIFT CARDS FOR THEMSELVES. THESE EMPLOYEES HAVE BEEN TERMINATED BY THE ORGANIZATION. THE ESTIMATED SUSPECTED FRAUD IS APPROXIMATELY 774,924. THE CASE HAS BEEN TURNED OVER TO THE FBI AND IS CURRENTLY BEING INVESTIGATED; NO ARRESTS HAVE BEEN MADE YET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS PROVIDED TO THE BOARD AT THE FIRST MEETING FOLLOWING THE COMPLETION OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONFLICTS ARE MONITORED BY HAVING EMPLOYEES/BOARD MEMBERS REGULARLY COMPLETE CONFLICT STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A WAGE COMPARABILITY STUDY IS CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A WAGE COMPARABILITY STUDY IS CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 5
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 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt030963
IRS990/TempOrPermanentEndowmentsInd0false

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