Civic Intelligence

Above the Line-Group Home Society Inc

EIN 77-0431219 • 501(c)3 • Aptos, CA

Profile

To meet the growing need for foster homes for children and teens by providing a safe and loving home. To recruit, train and certify foster parents for treatment and intensive treatment foster care programs.

9081 Soquel DriveAptos, CA 95003

www.abovetheline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.28x

Higher debt load relative to assets than 79% of similar nonprofits.

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

Liabilities / Revenue

69th percentile

0.09x

Higher debt load relative to revenue than 69% of similar nonprofits.

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

Net Margin

32nd percentile

-4.1%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

71st percentile

$58,775

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.4% of source-year revenue.

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

Asset Growth

16th percentile

-16%

Faster asset growth than 16% of similar nonprofits.

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

Revenue Growth

63rd percentile

16%

Faster revenue growth than 63% of similar nonprofits.

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

Assets

Down

$238,772

Down $45,470 (-16%) from 2014

Liabilities

Down

$65,681

Down $9,767 (-13%) from 2014

Net Assets

Down

$173,091

Down $35,703 (-17%) from 2014

Revenue

Up

$703,572

Up $98,499 (+16%) from 2014

Expenses

Up

$732,305

Up $28,603 (+4.1%) from 2014

Net Income

Up

-$28,733

Up $69,896 (+71%) from 2014

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $395,115Liabilities 2011: $34,227Net Assets 2011: $360,8882011Assets 2012: $435,210Liabilities 2012: $47,490Net Assets 2012: $387,7202012Assets 2013: $377,823Liabilities 2013: $73,684Net Assets 2013: $304,1392013Assets 2014: $284,242Liabilities 2014: $75,448Net Assets 2014: $208,7942014Assets 2015: $238,772Liabilities 2015: $65,681Net Assets 2015: $173,0912015

Highlighted filing

2015

Assets$238,772
Liabilities$65,681
Net Assets$173,091

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $603,474Expenses 2011: $711,462Net Income 2011: -$107,9882011Revenue 2012: $852,168Expenses 2012: $829,176Net Income 2012: $22,9922012Revenue 2013: $793,004Expenses 2013: $828,675Net Income 2013: -$35,6712013Revenue 2014: $605,073Expenses 2014: $703,702Net Income 2014: -$98,6292014Revenue 2015: $703,572Expenses 2015: $732,305Net Income 2015: -$28,7332015

Highlighted filing

2015

Revenue$703,572
Expenses$732,305
Net Income-$28,733

Filings

Latest Detailed Filing

The latest 2015 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2014 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 30, 2015
Return Version
2014v5.0
Gross Receipts
$605,073
Mission and Program Overview

Mission

To meet the growing need for foster homes for children and teens by providing a safe and loving home. To recruit, train and certify foster parents for treatment and intensive treatment foster care programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$221,613$157,848▼ $63,765
Accounts Receivable$39,556$59,735▲ $20,179
Cash and Non-Interest-Bearing Accounts$18,120$37,205▲ $19,085
Savings and Temporary Cash Investments$88,291$21,629▼ $66,662
Inventories for Sale or Use$6,304$3,448▼ $2,856
Land, Buildings, and Equipment, Net$225$113▼ $112
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-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$377,823$284,242▼ $93,581
Other Assets Total$3,714$4,264▲ $550
Liabilities
Accounts Payable and Accrued Expenses$69,945$72,459▲ $2,514
Other Liabilities$3,739$2,989▼ $750
Total Liabilities$73,684$75,448▲ $1,764
Net Assets / Fund Balance
Unrestricted Net Assets$303,839$208,494▼ $95,345
Temporarily Rstr Net Assets$300$300→ $0
Total Net Assets Fund Balance$304,139$208,794▼ $95,345
Total Liabilities and Net Assets / Fund Balance$377,823$284,242▼ $93,581

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$113$13,149$13,262
Equipment-$4,638$4,638
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne StoneExecutive DirecFT$57,231$57,231

Board Members and Trustees

NameTitle
Ashley Jones-butlerPresident
Dulcie AmbroseDirector
Nga Trinh-halperinDirector
Bob NortonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,716
Program Service Revenue
$570,708
Investment Income
$8,888
Other Revenue
$4,761
All Other Contributions
$20,716
Change in Net Assets
$-98,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$410,465
Salaries, Compensation, and Employee Benefits$293,237
Total Fundraising Expense$12,804
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$138,312$42,845$6,786$187,943
Current Officers, Directors, Trustees, and Key Employees$42,116$13,047$2,068$57,231
Occupancy$31,329$5,001$392$36,722
Other Employee Benefits$22,136$6,860$1,093$30,089
Insurance$15,948$5,959$85$21,992
Payroll Taxes$13,227$4,098$649$17,974
All Other Expenses$9,454$2,300$1,163$12,917
Fees for Services Other$5,654$6,623$147$12,424
Office Expenses$2,968$859$78$3,905
Other Expenses$2,929$813$73$3,815
Fees for Service Investment Mgmnt Fees$1,625$470$43$2,138
Information Technology$1,118$324$29$1,471
Conferences and Meetings$140$40$4$184
Depreciation Depletion$85$25$2$112
Interest$13$4-$17
Total Functional Expenses$587,311$103,587$12,804$703,702
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Funds Held for Other Organization$2,989
Governance and Compliance

Governance Checklist

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

The governing body is given a copy of the form 990 for review. At the next meeting of the board the tax return is approved by the board before it is filed.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All employees, directors and officers are required to sign a conflict of interest statement on a yearly basis.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

All paid employees are given an annual review. The directors and officers discuss any compensation increases and such increases are approved by the board.

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

All paid employees are given an annual review. The directors and officers discuss any compensation increases and such increases are approved by the board.

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 at its offices as well as upon request.

Filing and Contact Details

Filer

Filer Name
Above the Line-group Home Society Inc
EIN
77-0431219
Phone
8316629081
Address
9081 SOQUEL DRIVE, APTOS, CA 95003

Signing Officer

Name
Suzanne Stone
Title
Executive Director
Signed
2015-04-30
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
2

Preparer

Firm
Walters & Kondrasheff CPAs
Address
1729 Seabright Ave Suite B, Santa Cruz, CA 95062
Preparer
Max A Walters
Phone
8314298617
Raw XML AppendixShowing 400 of 474 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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IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt04761
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04761
IRS990/OtherRevenueTotalAmt04761
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06786
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042845
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0138312
IRS990/OtherSalariesAndWagesGrp/TotalAmt0187943
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0649
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04098
IRS990/PayrollTaxesGrp/ProgramServicesAmt013227
IRS990/PayrollTaxesGrp/TotalAmt017974
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0570708
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IRS990/PYContributionsGrantsAmt010821
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022294
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0507413
IRS990/PYOtherRevenueAmt08544
IRS990/PYProgramServiceRevenueAmt0751345
IRS990/PYRevenuesLessExpensesAmt0-35671
IRS990/PYSalariesCompEmpBnftPaidAmt0321262
IRS990/PYTotalExpensesAmt0828675
IRS990/PYTotalRevenueAmt0793004
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-98629
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt088291
IRS990/SavingsAndTempCashInvstGrp/EOYAmt021629
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt020716
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt010821
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt015002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt016123
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt016808
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt079470
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt08887
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08740
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt08485
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt019394
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt043436
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt088942
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0570708
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0751345
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0819989
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0567906
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0558403
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03268351
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt08887
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08740
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt08485
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt019394
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt043436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt088942
IRS990ScheduleA/InvestmentIncomeCYPct00.02580
IRS990ScheduleA/InvestmentIncomePYPct00.04980
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt04761
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt08544
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt051
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0323
IRS990ScheduleA/OtherIncome509Grp/TotalAmt013679
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleA/PublicSupportCY509Pct00.97030
IRS990ScheduleA/PublicSupportPY509Pct00.94500
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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0591424
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0762166
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0834991
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0584029
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0575211
IRS990ScheduleA/Total509Grp/TotalAmt03347821
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0605072
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0779450
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0843476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0603474
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0618970
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03450442
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04638
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04638
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0113
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt013149
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013262
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02989
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FUNDS HELD FOR OTHER ORGANIZATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0113
IRS990ScheduleD/TotalLiabilityAmt02989
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY IS GIVEN A COPY OF THE FORM 990 FOR REVIEW. AT THE NEXT MEETING OF THE BOARD THE TAX RETURN IS APPROVED BY THE BOARD BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL EMPLOYEES, DIRECTORS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ON A YEARLY BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL PAID EMPLOYEES ARE GIVEN AN ANNUAL REVIEW. THE DIRECTORS AND OFFICERS DISCUSS ANY COMPENSATION INCREASES AND SUCH INCREASES ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL PAID EMPLOYEES ARE GIVEN AN ANNUAL REVIEW. THE DIRECTORS AND OFFICERS DISCUSS ANY COMPENSATION INCREASES AND SUCH INCREASES ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE AT ITS OFFICES AS WELL AS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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