Civic Intelligence

Clean Air Institute

990 • Fiscal year 2014 • EIN 80-0429122

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 16, 2015

1100 H Street NWWashington, DC 20005

(202) 464-5450

Siviq Scores

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

Liabilities / Assets

91st percentile

0.95x

Higher debt load relative to assets than 91% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.27x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

23rd percentile

-8.2%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

84th percentile

$84,929

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

90th percentile

55%

Faster asset growth than 90% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

6th percentile

-43%

Faster revenue growth than 6% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$157,756

Up $55,804 (+55%) from 2013

Net Assets

Down

$8,014

Down $45,384 (-85%) from 2013

Liabilities

Up

$149,742

Up $101,188 (+208%) from 2013

Revenue

Down

$551,669

Down $414,615 (-43%) from 2013

Expenses

Down

$597,053

Down $381,389 (-39%) from 2013

Net Income

Down

-$45,384

Down $33,226 (-273%) from 2013

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $224,343Liabilities 2011: $280,428Net Assets 2011: -$56,0852011Assets 2012: $416,200Liabilities 2012: $350,644Net Assets 2012: $65,5562012Assets 2013: $101,952Liabilities 2013: $48,554Net Assets 2013: $53,3982013Assets 2014: $157,756Liabilities 2014: $149,742Net Assets 2014: $8,0142014Assets 2015: $127,000Liabilities 2015: $98,823Net Assets 2015: $28,1772015Assets 2016: $53,162Liabilities 2016: $29,604Net Assets 2016: $23,5582016Assets 2017: $687Liabilities 2017: $26,525Net Assets 2017: -$25,8382017Assets 2018: $4,977Liabilities 2018: $49,958Net Assets 2018: -$44,9812018Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $69,631Liabilities 2023: $202Net Assets 2023: $69,4292023

Highlighted filing

2014

Assets$157,756
Liabilities$149,742
Net Assets$8,014

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,146,177Expenses 2011: $1,179,655Net Income 2011: -$33,4782011Expenses 2012: $801,5702012Revenue 2013: $966,284Expenses 2013: $978,442Net Income 2013: -$12,1582013Revenue 2014: $551,669Expenses 2014: $597,053Net Income 2014: -$45,3842014Revenue 2015: $903,999Expenses 2015: $883,786Net Income 2015: $20,2132015Revenue 2016: $750,210Expenses 2016: $781,300Net Income 2016: -$31,0902016Revenue 2017: $338,764Expenses 2017: $388,160Net Income 2017: -$49,3962017Revenue 2018: $349,041Expenses 2018: $373,115Net Income 2018: -$24,0742018Revenue 2020: $161,838Expenses 2020: $155,846Net Income 2020: $5,9922020Revenue 2021: $225,752Expenses 2021: $181,676Net Income 2021: $44,0762021Revenue 2022: $230,920Expenses 2022: $160,546Net Income 2022: $70,3742022Revenue 2023: $322,593Expenses 2023: $297,597Net Income 2023: $24,9962023

Highlighted filing

2014

Revenue$551,669
Expenses$597,053
Net Income-$45,384
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 16, 2015
Return Version
2014v5.0
Gross Receipts
$551,669
Mission and Program Overview

Mission

To provide support to governments and stakeholders to develop clean air action plans and climate strategies in Latin America to effectively address air quality and climate change challenges.

To provide support to governments and stakeholders to develop clean air action plans and climate change strategies in latin america to effectively address air quality and climate change challenges.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$28,231$79,952▲ $51,721
Cash and Non-Interest-Bearing Accounts$54,283$51,530▼ $2,753
Savings and Temporary Cash Investments$5,280$0▼ $5,280
Land, Buildings, and Equipment, Net$1,550$816▼ $734
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$101,952$157,756▲ $55,804
Other Assets Total$12,608$25,458▲ $12,850
Liabilities
Accounts Payable and Accrued Expenses$11,373$94,704▲ $83,331
Other Liabilities$25,000$27,325▲ $2,325
Deferred Revenue$12,181$15,013▲ $2,832
Unsecured Notes Loans Payable-$12,700-
Total Liabilities$48,554$149,742▲ $101,188
Net Assets / Fund Balance
Unrestricted Net Assets$53,398$8,014▼ $45,384
Total Net Assets Fund Balance$53,398$8,014▼ $45,384
Total Liabilities and Net Assets / Fund Balance$101,952$157,756▲ $55,804

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$470$2,618$3,088
Other Land Buildings$346$771$1,117
Other Assets Org$25,458--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sergio SanchezExecutive DirectorFT$81,250$3,679$84,929

Board Members and Trustees

NameTitle
Dr Mario MolinaPresident
Dr Alan LloydDirector
Dr Richard AyresSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Breakthrough Technologies InstituteResearch, management1100 H Street, Washington, DC 20005-
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$551,669
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-45,384
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$450,340
Salaries, Compensation, and Employee Benefits$146,713
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$301,139$34,100-$335,239
Current Officers, Directors, Trustees, and Key Employees$63,697$21,232-$84,929
Other Salaries and Wages$33,105$11,035-$44,140
Travel$28,331$7,080-$35,411
Fees for Services Accounting-$24,268-$24,268
Occupancy$19,190$4,798-$23,988
Payroll Taxes$8,090$2,696-$10,786
Office Expenses$2,741$4,194-$6,935
Other Employee Benefits$5,144$1,714-$6,858
Information Technology$3,628$908-$4,536
Interest-$3,217-$3,217
Other Expenses$2,413$2,792-$2,413
All Other Expenses-$1,443-$1,443
Depreciation Depletion$587$147-$734
Total Functional Expenses$477,429$119,624$0$597,053
International Activity

International Summary

Employees
12

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Latin AmericaWork to improve air qual.Technical assistance012$0
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
Line of Credit$27,325
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
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, Part VI, Line 11B: Form 990 Review Process

Draft of return circulated to Board and reviewed by management and signing officer before filing.

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

Copies of governing docs, policies, and financial statements made available upon request.

Filing and Contact Details

Filer

Filer Name
Clean Air Institute
EIN
80-0429122
Phone
2024645450
Address
1100 H Street NW, Washington, DC 20005

Signing Officer

Name
Dr Richard Ayres
Title
Secretary
Signed
2015-11-16
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
2
Volunteers
3

Preparer

Firm
Sherman Financial Management LLC
Address
5407 PATTERSON AVE STE 203, RICHMOND, VA 23226
Preparer
Terry P Sherman CPA
Phone
8043057957
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IRS990/ProgSrvcAccomActy3Grp/Desc0DEVELOPMENT OF TRAINING COURSE MODULES FOR THE TRAINING LEADERS IN THE LATIN AMERICAN REGION ON ENVIRONMENTAL CHALLENGES OF SUSTAINABLE DEVELOPMENT, AND ASSESSMENT OF ACHIEVEMENT OF ENVIRONMENTAL OBJECTIVES OF LOAN INVESTMENTS FOR THE IMPLEMENTATION OF BUS RAPID TRANSIT SYSTEMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0109810
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0748466
IRS990/PYProgramServiceRevenueAmt0966280
IRS990/PYRevenuesLessExpensesAmt0-12158
IRS990/PYSalariesCompEmpBnftPaidAmt0229976
IRS990/PYTotalExpensesAmt0978442
IRS990/PYTotalRevenueAmt0966284
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-45384
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05280
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0551669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0966280
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0860118
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01146177
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0947973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04472217
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt04472217
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0551669
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0966280
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0860118
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01146177
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0947973
IRS990ScheduleA/Total509Grp/TotalAmt04472217
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0551669
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0966283
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0860118
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01146177
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0947973
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04472220
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0470
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02618
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03088
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt025458
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Advances
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0346
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0771
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01117
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027325
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of Credit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0816
IRS990ScheduleD/TotalBookValueOtherAssetsAmt025458
IRS990ScheduleD/TotalLiabilityAmt027325
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt012
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Latin America
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Technical assistance
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Work to improve air qual.
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt012
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0The Institute derives 87% of its funding from the International Bank for Reconstruction and Development. Research and technical assistance in designing policies and strategies was provided to prevent and abate greenhouse emission gases, to improve air quality, and to protect public health in Columbia, Honduras, and Managua.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 3f - Investments and Expenditures
IRS990ScheduleF/TotalEmployeeCnt012
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft of return circulated to Board and reviewed by management and signing officer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Copies of governing docs, policies, and financial statements made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0101952
IRS990/TotalAssetsEOYAmt0157756
IRS990/TotalAssetsGrp/BOYAmt0101952
IRS990/TotalAssetsGrp/EOYAmt0157756
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119624
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0477429
IRS990/TotalFunctionalExpensesGrp/TotalAmt0597053
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt048554
IRS990/TotalLiabilitiesEOYAmt0149742
IRS990/TotalLiabilitiesGrp/BOYAmt048554
IRS990/TotalLiabilitiesGrp/EOYAmt0149742
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt053398
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08014
IRS990/TotalOtherCompensationAmt03679
IRS990/TotalProgramServiceExpensesAmt0477429
IRS990/TotalProgramServiceRevenueAmt0551669
IRS990/TotalReportableCompFromOrgAmt081250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0551669
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0551669
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0101952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157756
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt07080
IRS990/TravelGrp/ProgramServicesAmt028331
IRS990/TravelGrp/TotalAmt035411
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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