Civic Intelligence

Upper Kirby District Foundation

990 • Fiscal year 2014 • EIN 80-0472449

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 13, 2015

3015 Richmond AveHouston, TX 77098

(713) 524-8000

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Higher debt load relative to assets than 13% of similar nonprofits.

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

Liabilities / Revenue

13th percentile

0.00x

Higher debt load relative to revenue than 13% of similar nonprofits.

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

Net Margin

96th percentile

74%

Higher net margin than 96% of similar nonprofits.

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

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

97th percentile

275%

Faster revenue growth than 97% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$2,140,593

Down $344,188 (-14%) from 2013

Net Assets

Up

$2,140,491

Up $1,609,975 (+303%) from 2013

Liabilities

Down

$102

Down $1,954,163 (-100%) from 2013

Revenue

Up

$2,174,374

Up $1,594,886 (+275%) from 2013

Expenses

Up

$564,399

Up $121,165 (+27%) from 2013

Net Income

Up

$1,609,975

Up $1,473,721 (+1082%) from 2013

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: $2,359,272Liabilities 2011: $2,026,804Net Assets 2011: $332,4682011Assets 2012: $2,383,208Liabilities 2012: $1,988,946Net Assets 2012: $394,2622012Assets 2013: $2,484,781Liabilities 2013: $1,954,265Net Assets 2013: $530,5162013Assets 2014: $2,140,593Liabilities 2014: $102Net Assets 2014: $2,140,4912014Assets 2015: $2,178,478Liabilities 2015: $62,891Net Assets 2015: $2,115,5872015Assets 2016: $2,718,278Liabilities 2016: $144,522Net Assets 2016: $2,573,7562016Assets 2017: $3,171,445Liabilities 2017: $659,295Net Assets 2017: $2,512,1502017Assets 2018: $2,798,602Liabilities 2018: $441,596Net Assets 2018: $2,357,0062018Assets 2019: $3,139,458Liabilities 2019: $444,122Net Assets 2019: $2,695,3362019Assets 2020: $2,715,902Liabilities 2020: $87,754Net Assets 2020: $2,628,1482020Assets 2021: $3,113,175Liabilities 2021: $95,460Net Assets 2021: $3,017,7152021Assets 2022: $3,060,912Liabilities 2022: $258,993Net Assets 2022: $2,801,9192022Assets 2023: $3,075,856Liabilities 2023: $320,054Net Assets 2023: $2,755,8022023Assets 2024: $3,132,607Liabilities 2024: $268,744Net Assets 2024: $2,863,8632024

Highlighted filing

2014

Assets$2,140,593
Liabilities$102
Net Assets$2,140,491

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $69,055Expenses 2011: $43,765Net Income 2011: $25,2902011Revenue 2012: $116,450Expenses 2012: $54,656Net Income 2012: $61,7942012Revenue 2013: $579,488Expenses 2013: $443,234Net Income 2013: $136,2542013Revenue 2014: $2,174,374Expenses 2014: $564,399Net Income 2014: $1,609,9752014Revenue 2015: $302,963Expenses 2015: $246,530Net Income 2015: $56,4332015Revenue 2016: $966,114Expenses 2016: $632,721Net Income 2016: $333,3932016Revenue 2017: $1,100,499Expenses 2017: $1,386,581Net Income 2017: -$286,0822017Revenue 2018: $1,340,081Expenses 2018: $1,357,804Net Income 2018: -$17,7232018Revenue 2019: $831,484Expenses 2019: $766,712Net Income 2019: $64,7722019Revenue 2020: $1,267,431Expenses 2020: $1,377,108Net Income 2020: -$109,6772020Revenue 2021: $1,280,635Expenses 2021: $1,366,078Net Income 2021: -$85,4432021Revenue 2022: $1,559,265Expenses 2022: $1,554,421Net Income 2022: $4,8442022Revenue 2023: $1,752,604Expenses 2023: $1,749,079Net Income 2023: $3,5252023Revenue 2024: $1,778,020Expenses 2024: $1,868,794Net Income 2024: -$90,7742024

Highlighted filing

2014

Revenue$2,174,374
Expenses$564,399
Net Income$1,609,975
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$4,581,511
Mission and Program Overview

Mission

Benefitting, supporting and enhancing the Upper Kirby District in Houston, TX for commerce and residential life through education and community programs, public improvements, utilization of services, and beautification and environmental efforts

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,048,559$0▼ $2,048,559
Cash and Non-Interest-Bearing Accounts$274,870$1,852,816▲ $1,577,946
Savings and Temporary Cash Investments$161,352$287,347▲ $125,995
Accounts Receivable-$430-
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$2,484,781$2,140,593▼ $344,188
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,938,690--
Accounts Payable and Accrued Expenses$15,575$102▼ $15,473
Total Liabilities$1,954,265$102▼ $1,954,163
Net Assets / Fund Balance
Unrestricted Net Assets$530,516$2,140,491▲ $1,609,975
Total Net Assets Fund Balance$530,516$2,140,491▲ $1,609,975
Total Liabilities and Net Assets / Fund Balance$2,484,781$2,140,593▼ $344,188
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sydney BaileyChairman
Robert AxelsonVice Chairman
Anne ClutterbuckDirector
Burt BallanfantDirector
Daniel HedgesDirector
Danny KlaesDirector
Maureen SandersDirector
Tom StephensDirector
Jamie BrewsterExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$345,208
Investment Income
$1,779,903
Other Revenue
$49,263
Change in Net Assets
$1,609,975
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$564,399
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other-$23,260-$23,260
Fees for Services Management-$18,000-$18,000
All Other Expenses-$2,002-$2,002
Other Expenses$1,830$2,025-$1,830
Insurance-$808-$808
Office Expenses-$546-$546
Total Functional Expenses$517,758$46,641$0$564,399
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
No
Annual disclosure for covered persons
Yes
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
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
Yes

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Harris County Improvement District No. 3, a governmental entity, manages the Foundation. The Executive Director of the Improvement District is also the Executive Director of the Foundation.

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

The Accountant and the Executive Director review the organization's Form 990 prior to its filing.

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

Board members annually affirm their understanding of any conflicts of interest. No transactions occured in 2014 that resulted in any conflict of interest.

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

The Upper Kirby District Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request via letter or email.

Filing and Contact Details

Filer

Filer Name
Upper Kirby District Foundation
EIN
80-0472449
Phone
7135248000
Address
3015 RICHMOND AVE, HOUSTON, TX 77098

Signing Officer

Name
Jamie Brewster
Title
Executive Director
Signed
2015-08-13
Discuss with paid preparer
Yes

Organization Details

Formed
2009
Legal Domicile
TX
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
20

Preparer

Firm
Kikis Majewski & Company Pc
Address
9720 CYPRESSWOOD DR STE 250, HOUSTON, TX 77070-3355
Preparer
Sharon G Majewski
Phone
2815806750
Supplemental Narrative

Additional Explanations

Form 990 Line J

The Foundation does not maintain its own website; however, some information about the Foundation is made available on the Upper Kirby District website at http://upperkirbydistrict.org.

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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Art Contributions
IRS990/ProgramServiceRevenueGrp/Desc1Garden Clb Fees & Contrib
IRS990/ProgramServiceRevenueGrp/Desc2Levy Park Capital Campaig
IRS990/ProgramServiceRevenueGrp/Desc3LIVE OAK TREE RELOCATION
IRS990/ProgramServiceRevenueGrp/Desc4Other
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191290
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11275
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt252500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3100000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191290
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt252500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3100000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4143
IRS990/ProgSrvcAccomActy2Grp/Desc0Capital improvements to Levy Park
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt018452
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt052500
IRS990/ProgSrvcAccomActy3Grp/Desc0Garden Club
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01830
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01275
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0334
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0443234
IRS990/PYOtherRevenueAmt051294
IRS990/PYProgramServiceRevenueAmt0527860
IRS990/PYRevenuesLessExpensesAmt0136254
IRS990/PYTotalExpensesAmt0443234
IRS990/PYTotalRevenueAmt0579488
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01609975
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt049263
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0191290
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0161352
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0287347
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01879903
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0334
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0294
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0568
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01881099
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0399857
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0896362
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0397075
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0419266
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02112560
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01879903
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0334
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0294
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0568
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01881099
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt02112560
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0399857
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0896362
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0397075
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0419266
IRS990ScheduleA/Total509Grp/TotalAmt02112560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02279760
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0896696
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0397369
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0419834
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03993659
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
IRS990/ScheduleBRequiredInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Harris County Improvement District No. 3, a governmental entity, manages the Foundation. The Executive Director of the Improvement District is also the Executive Director of the Foundation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Accountant and the Executive Director review the organization's Form 990 prior to its filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members annually affirm their understanding of any conflicts of interest. No transactions occured in 2014 that resulted in any conflict of interest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Upper Kirby District Foundation makes its governing documents, conflict of interest policy, and financial statements available to the public upon written request via letter or email.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Foundation does not maintain its own website; however, some information about the Foundation is made available on the Upper Kirby District website at http://upperkirbydistrict.org.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990 LINE J
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02484781
IRS990/TotalAssetsEOYAmt02140593
IRS990/TotalAssetsGrp/BOYAmt02484781
IRS990/TotalAssetsGrp/EOYAmt02140593
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt046641
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0517758
IRS990/TotalFunctionalExpensesGrp/TotalAmt0564399
IRS990/TotalGrossUBIAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.13$0.27$2.86$1.78$1.87$0.09
2023Summary only. Only limited summary data is available for this year.$3.08$0.32$2.76$1.75$1.75$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.06$0.26$2.80$1.56$1.55$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.10$3.02$1.28$1.37$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.09$2.63$1.27$1.38$0.11
2019Summary only. Only limited summary data is available for this year.$3.14$0.44$2.70$0.83$0.77$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.44$2.36$1.34$1.36$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.17$0.66$2.51$1.10$1.39$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.72$0.14$2.57$0.97$0.63$0.33
2015Detailed filing. Detailed filing data is available for this year.$2.18$0.06$2.12$0.30$0.25$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$2.17$0.56$1.61
2013Summary only. Only limited summary data is available for this year.$2.48$1.95$0.53$0.58$0.44$0.14
2012Summary only. Only limited summary data is available for this year.$2.38$1.99$0.39$0.12$0.05$0.06
2011Summary only. Only limited summary data is available for this year.$2.36$2.03$0.33$0.07$0.04$0.03