Civic Intelligence

The L Lowel Byrd Memorial Educational

990 • Fiscal year 2015 • EIN 75-3060867

Sep 01, 2014 to Aug 31, 2015 • Filed on Jul 15, 2016

Organization Profile
10860 Rockley RoadHouston, TX 77099

(281) 988-9231

Siviq Scores

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

Liabilities / Assets

61st percentile

0.30x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.78x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

18th percentile

-9.3%

Higher net margin than 18% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

89th percentile

$315,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.0% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

21st percentile

-4.7%

Faster asset growth than 21% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

9th percentile

-33%

Faster revenue growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets61st percentile

Assets

Down

$6,321,959

Down $312,618 (-4.7%) from 2014

Net Assets

Down

$4,431,163

Down $227,000 (-4.9%) from 2014

Liabilities

Down

$1,890,796

Down $85,618 (-4.3%) from 2014

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin18th percentile

Revenue

Down

$2,428,587

Down $1,191,628 (-33%) from 2014

Expenses

Up

$2,655,586

Up $47,722 (+1.8%) from 2014

Net Income

Down

-$226,999

Down $1,239,350 (-122%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,677,781Liabilities 2011: $1,972,186Net Assets 2011: $2,705,5952011Assets 2012: $5,143,813Liabilities 2012: $1,957,198Net Assets 2012: $3,186,6152012Assets 2013: $5,769,439Liabilities 2013: $2,123,532Net Assets 2013: $3,645,9072013Assets 2014: $6,634,577Liabilities 2014: $1,976,414Net Assets 2014: $4,658,1632014Assets 2015: $6,321,959Liabilities 2015: $1,890,796Net Assets 2015: $4,431,1632015Assets 2016: $5,301,585Liabilities 2016: $1,638,049Net Assets 2016: $3,663,5362016

Highlighted filing

2015

Assets$6,321,959
Liabilities$1,890,796
Net Assets$4,431,163
Open 2015 Filing

Operations Trend

Revenue Growth9th percentile

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $3,073,544Expenses 2011: $2,065,435Net Income 2011: $1,008,1092011Revenue 2012: $2,979,197Expenses 2012: $2,498,177Net Income 2012: $481,0202012Expenses 2013: $2,564,6932013Revenue 2014: $3,620,215Expenses 2014: $2,607,864Net Income 2014: $1,012,3512014Revenue 2015: $2,428,587Expenses 2015: $2,655,586Net Income 2015: -$226,9992015Revenue 2016: $2,199,925Expenses 2016: $2,967,552Net Income 2016: -$767,6272016

Highlighted filing

2015

Revenue$2,428,587
Expenses$2,655,586
Net Income-$226,999
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2014 to Aug 31, 2015
Signed
Jul 15, 2016
Return Version
2014v6.0
Gross Receipts
$2,428,587
Mission and Program Overview

Mission

Provide Education to Children whose needs dont meet standard academic levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,524,362$4,018,565▲ $494,203
Cash and Non-Interest-Bearing Accounts$1,696,805$1,661,138▼ $35,667
Prepaid Expenses and Deferred Charges$145,144$94,551▼ $50,593
Pledges and Grants Receivable$5,394$17,969▲ $12,575
Savings and Temporary Cash Investments$9,554--
Total Assets$6,634,577$6,321,959▼ $312,618
Other Assets Total$1,253,318$529,736▼ $723,582
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,895,708$1,750,298▼ $145,410
Accounts Payable and Accrued Expenses$45,936$82,225▲ $36,289
Other Liabilities$34,770$58,273▲ $23,503
Total Liabilities$1,976,414$1,890,796▼ $85,618
Net Assets / Fund Balance
Temporarily Rstr Net Assets$2,383,591$2,324,407▼ $59,184
Unrestricted Net Assets$2,274,572$2,106,756▼ $167,816
Total Net Assets Fund Balance$4,658,163$4,431,163▼ $227,000
Total Liabilities and Net Assets / Fund Balance$6,634,577$6,321,959▼ $312,618

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,876,239$510,909$2,387,148
Land$1,458,080-$1,458,080
Leasehold Improvements$652,462$194,244$846,706
Equipment$31,784$25,566$57,350
Other Assets Org$475,000--
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Fred NixonPresidentFT$315,000$315,000$315,000

Board Members and Trustees

NameTitle
Alexander JamisonDirector
Kraig T MurrayDirector
Timothy MarquezDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,279,063
Investment Income
$6,650
Other Revenue
$142,874
Change in Net Assets
$-226,999

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,428,587
Total Revenue per Audited Statements
$2,428,587
Total Revenue per Form 990
$2,428,587
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,607,864
Salaries, Compensation, and Employee Benefits$991,715
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$970,773--$970,773
All Other Expenses$398,871--$398,871
Fees for Services Legal$309,940--$309,940
Fees for Services Other$208,686--$208,686
Other Expenses$173,835--$173,835
Depreciation Depletion$137,551--$137,551
Fees for Services Management$128,625--$128,625
Interest$107,508--$107,508
Occupancy$105,879--$105,879
Benefits to Members$56,007--$56,007
Payroll Taxes$20,942--$20,942
Travel$10,398--$10,398
Total Functional Expenses$2,655,586$0$0$2,655,586

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,655,586
Total Expenses per Audited Statements$2,655,586
Total Expenses per Form 990$2,655,586
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 State$30,770
Interest Payable$18,055
Payroll Taxes Payable$8,834
Other Liabilities$614
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“Chief Executive Office and Independent Accountant review all items of Form 990 for accuracy.”

Conflict of interest policy compliance Part VI line 12C

“Directors must file a governence report with Texas Education Agency annually.”

CEO executive director top management comp Part VI line 15A

“Board reviews compensation and retention of CEO annualy. CEO is not a party to review meeting.”

Other officer or key employee compensation Part VI line 15B

“All key employess reviewed by board annually.”

Governing documents etc available to public Part VI line 19

“Upon request”

Filing and Contact Details

Filer

Filer Name
The L Lowel Byrd Memorial Educational
EIN
75-3060867
Address
10860 Rockley Road, Houston, TX 77099
Doing Business As
& Community Dev Corp

Signing Officer

Name
Kraig Murray
Title
President
Phone
6786988441
Signed
2016-07-15
Discuss with paid preparer
No

Organization Details

Formed
2002
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
28
Volunteers
30

Preparer

Firm
Robert Wager Ea Inc
Address
6065 HILLCROFT SUITE 309, Houston, TX 77081
Preparer
David Wager
Phone
7137713917
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

“balancing figure”

List of other fees for services expenses Part IX line 11G

“Professional Fees 208,206”

List of other expenses Part IX line 24E

“Contract Labor 43,018Meals and Entertinament 1,204 Supplies and Materials 5,837Repairs and Maint 158,432Utilities 48,299Furniture and Equipment 10,544Miscellaneous 2,325Scholarships 165,864Property Taxes 43,284 --------Total 478,807”

Financial Statement Notes

Other expenses not included on Form 990 (Part XII, line 2D)

“Rental Expenses”

Raw XML Appendix394 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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IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The school does not offer any scholarsip program and the school receives its monies directly from the goverment.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1Financial aid of government assistance explanation shcool receives majority of monies from state and federal programs.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The organization publicizes its policy as a school open to all students entering grades kindergarten to 5 regardless of race, creed, or color.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Record maintenances (Questions 4a, 4b, 4c or 4d)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Governmental Agency Financial Aid (Questions 6a and 6b)
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of nondiscriminatory policy (Question 3)
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt0315000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Fred Nixon
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0315000
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Chief Executive Office and Independent Accountant review all items of Form 990 for accuracy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Directors must file a governence report with Texas Education Agency annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board reviews compensation and retention of CEO annualy. CEO is not a party to review meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All key employess reviewed by board annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5balancing figure
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Professional Fees 208,206
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Contract Labor 43,018Meals and Entertinament 1,204 Supplies and Materials 5,837Repairs and Maint 158,432Utilities 48,299Furniture and Equipment 10,544Miscellaneous 2,325Scholarships 165,864Property Taxes 43,284 --------Total 478,807
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02383591
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02324407
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06634577
IRS990/TotalAssetsEOYAmt06321959
IRS990/TotalAssetsGrp/BOYAmt06634577
IRS990/TotalAssetsGrp/EOYAmt06321959
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02655586
IRS990/TotalFunctionalExpensesGrp/TotalAmt02655586
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01976414
IRS990/TotalLiabilitiesEOYAmt01890796
IRS990/TotalLiabilitiesGrp/BOYAmt01976414
IRS990/TotalLiabilitiesGrp/EOYAmt01890796
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04658163
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04431163
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02655586
IRS990/TotalProgramServiceRevenueAmt02279063
IRS990/TotalReportableCompFromOrgAmt0315000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02428587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02428587
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06634577
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06321959
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt010398
IRS990/TravelGrp/TotalAmt010398
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02274572
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02106756
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0KRAIG MURRAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06786988441
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0The L Lowel Byrd Memorial Educational
ReturnHeader/Filer/BusinessNameControlTxt0LLOW
ReturnHeader/Filer/EIN0753060867
ReturnHeader/Filer/USAddress/AddressLine1Txt010860 Rockley Road
ReturnHeader/Filer/USAddress/CityNm0Houston
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077099
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0455297409
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROBERT WAGER EA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06065 HILLCROFT SUITE 309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Houston
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077081
ReturnHeader/PreparerPersonGrp/PhoneNum07137713917
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID WAGER
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-07-14T19:19:23-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-09-01
ReturnHeader/TaxPeriodEndDt02015-08-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,321,959
Liabilities
$1,890,796
Net assets
$4,431,163
Revenue
$2,428,587
Expenses
$2,655,586
Net income
-$226,999
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.30$1.64$3.66$2.20$2.97$0.77
2015Detailed filing. Detailed filing data is available for this year.$6.32$1.89$4.43$2.43$2.66$0.23
2014Detailed filing. Detailed filing data is available for this year.$6.63$1.98$4.66$3.62$2.61$1.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.77$2.12$3.65$2.56
2012Summary only. Only limited summary data is available for this year.$5.14$1.96$3.19$2.98$2.50$0.48
2011Summary only. Only limited summary data is available for this year.$4.68$1.97$2.71$3.07$2.07$1.01
Peer Organizations

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