Civic Intelligence

Light and Salt Association

990 • Fiscal year 2015 • EIN 76-0604950

Jan 01, 2015 to Dec 31, 2015 • Filed on Sep 16, 2016

9800 Town Park DrHouston, TX 77036

(713) 988-4724

Siviq Scores

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

Liabilities / Assets

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

25th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

71st percentile

$58,612

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 10.4% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

82nd percentile

25%

Faster asset growth than 82% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

88th percentile

55%

Faster revenue growth than 88% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$274,818

Up $55,455 (+25%) from 2014

Net Assets

Up

$274,818

Up $55,455 (+25%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Up

$565,487

Up $200,268 (+55%) from 2014

Expenses

Up

$508,382

Up $175,525 (+53%) from 2014

Net Income

Up

$57,105

Up $24,743 (+76%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $136,924Liabilities 2011: $02011Assets 2012: $148,762Liabilities 2012: $0Net Assets 2012: $148,7622012Assets 2013: $187,001Liabilities 2013: $0Net Assets 2013: $187,0012013Assets 2014: $219,363Liabilities 2014: $0Net Assets 2014: $219,3632014Assets 2015: $274,818Liabilities 2015: $0Net Assets 2015: $274,8182015Assets 2016: $342,888Liabilities 2016: $23,707Net Assets 2016: $319,1812016Assets 2017: $457,430Liabilities 2017: $23,566Net Assets 2017: $433,8642017Assets 2018: $833,292Liabilities 2018: $0Net Assets 2018: $833,2922018Assets 2019: $1,255,798Liabilities 2019: $0Net Assets 2019: $1,255,7982019Assets 2020: $1,513,988Liabilities 2020: $10,519Net Assets 2020: $1,503,4692020Assets 2021: $2,443,620Liabilities 2021: $687,126Net Assets 2021: $1,756,4942021Assets 2022: $2,698,728Liabilities 2022: $629,310Net Assets 2022: $2,069,4182022Assets 2023: $3,033,790Liabilities 2023: $764,314Net Assets 2023: $2,269,4762023Assets 2024: $2,602,117Liabilities 2024: $0Net Assets 2024: $2,602,1172024

Highlighted filing

2015

Assets$274,818
Liabilities$0
Net Assets$274,818

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $168,512Expenses 2011: $157,702Net Income 2011: $10,8102011Revenue 2012: $242,370Expenses 2012: $230,532Net Income 2012: $11,8382012Revenue 2013: $286,394Expenses 2013: $248,155Net Income 2013: $38,2392013Revenue 2014: $365,219Expenses 2014: $332,857Net Income 2014: $32,3622014Revenue 2015: $565,487Expenses 2015: $508,382Net Income 2015: $57,1052015Revenue 2016: $919,734Expenses 2016: $875,371Net Income 2016: $44,3632016Revenue 2017: $1,102,657Expenses 2017: $987,974Net Income 2017: $114,6832017Revenue 2018: $1,149,226Expenses 2018: $749,798Net Income 2018: $399,4282018Revenue 2019: $1,109,102Expenses 2019: $686,597Net Income 2019: $422,5052019Revenue 2020: $1,041,620Expenses 2020: $793,949Net Income 2020: $247,6712020Revenue 2021: $1,383,204Expenses 2021: $1,130,179Net Income 2021: $253,0252021Revenue 2022: $1,639,715Expenses 2022: $1,326,791Net Income 2022: $312,9242022Revenue 2023: $1,613,341Expenses 2023: $1,413,283Net Income 2023: $200,0582023Revenue 2024: $1,948,428Expenses 2024: $1,773,069Net Income 2024: $175,3592024

Highlighted filing

2015

Revenue$565,487
Expenses$508,382
Net Income$57,105
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Sep 16, 2016
Return Version
2015v2.0
Gross Receipts
$565,487
Mission and Program Overview

Mission

(1) offer cancer education, early detection, and support in greater houston area;(2) provide services for children, adults, and families with special needs.

(1) offer cancer education, early detection, and support in greater houston area; (2) provide services for children, adults, and families with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$219,363$274,818▲ $55,455
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$219,363$274,818▲ $55,455
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,650--
Total Liabilities$1,650$0▼ $1,650
Net Assets / Fund Balance
Unrestricted Net Assets$217,713$228,134▲ $10,421
Temporarily Rstr Net Assets-$46,684-
Total Net Assets Fund Balance$217,713$274,818▲ $57,105
Total Liabilities and Net Assets / Fund Balance$219,363$274,818▲ $55,455
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Helen SunExecutive DirectorFT$58,612$58,612

Board Members and Trustees

NameTitle
Grace HuChairman
Charles YuanBoard Member
Doris TaiBoard Member
Long HwangBoard Member
Lydia LiuBoard Member
Michael LengBoard Member
Nancy YehBoard Member
Rong LiuBoard Member
Susan ChangBoard Member
Wen TuBoard Member
Xiaomei LiBoard Member
Youfeng LiBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$564,244
Program Service Revenue
$300
Investment Income
$943
Other Revenue
$0
All Other Contributions
$564,244
Change in Net Assets
$57,105

Audited Revenue Reconciliation

Revenue per Audited Statements
$565,487
Total Revenue per Audited Statements
$565,487
Total Revenue per Form 990
$565,487
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$299,492
Salaries, Compensation, and Employee Benefits$208,890
Total Fundraising Expense$8,946
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,079$4,199-$150,278
Current Officers, Directors, Trustees, and Key Employees$58,612--$58,612
Advertising$28,911$1,286$7,768$37,965
Occupancy$13,288$3,072-$16,360
Office Expenses$12,245$325-$12,570
All Other Expenses$12,215--$12,215
Other Expenses$7,542$6,655-$7,542
Travel$5,582--$5,582
Conferences and Meetings$2,949$274$1,178$4,401
Information Technology-$2,734-$2,734
Fees for Services Other-$2,300-$2,300
Insurance-$1,628-$1,628
Total Functional Expenses$476,963$22,473$8,946$508,382

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$508,382
Total Expenses per Audited Statements$508,382
Total Expenses per Form 990$508,382
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

A meeting was called and all directors reviewed and approved the filling of the tax return.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The compensation for the key employees was recommended by the borad of directors during annual meeting.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Form 990 is available for public inspection upon request at the facility's office.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request during normal business hours at the facility's office.

Filing and Contact Details

Filer

Filer Name
Light and Salt Association
EIN
76-0604950
Phone
7139884724
Address
9800 TOWN PARK DR, HOUSTON, TX 77036

Signing Officer

Name
Helen Sun
Title
Executive Director
Signed
2016-09-16
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
13
Employees
8

Preparer

Firm
Cmcd LLC
Address
9999 BELLAIRE BLVD STE 900, HOUSTON, TX 77036-3499
Preparer
Mary Chiang
Phone
7137719646
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IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3PATIENT ASSISTANCE
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IRS990/OtherExpensesGrp/TotalAmt214295
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ReconcilationRevenueExpnssAmt057105
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03820
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IRS990ScheduleA/InvestmentIncomePYPct00.00290
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0241800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0167816
IRS990ScheduleA/Total509Grp/TotalAmt01624575
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0565487
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0365269
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0286394
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0242370
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0168512
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01628032
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.00$2.60$1.95$1.77$0.18
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.76$2.27$1.61$1.41$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.70$0.63$2.07$1.64$1.33$0.31
2021Detailed filing. Detailed filing data is available for this year.$2.44$0.69$1.76$1.38$1.13$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.50$1.04$0.79$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$1.11$0.69$0.42
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.00$0.83$1.15$0.75$0.40
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.02$0.43$1.10$0.99$0.11
2016Summary only. Only limited summary data is available for this year.$0.34$0.02$0.32$0.92$0.88$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$0.57$0.51$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.00$0.22$0.37$0.33$0.03
2013Summary only. Only limited summary data is available for this year.$0.19$0.00$0.19$0.29$0.25$0.04
2012Summary only. Only limited summary data is available for this year.$0.15$0.00$0.15$0.24$0.23$0.01
2011Summary only. Only limited summary data is available for this year.$0.14$0.00$0.17$0.16$0.01