Civic Intelligence

Guiding Lights

990 • Fiscal year 2014 • EIN 80-0555761

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 27, 2015

3724 National Drive Suite 130Raleigh, NC 27612

(919) 371-2062

Siviq Scores

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

Liabilities / Assets

97th percentile

2.01x

Higher debt load relative to assets than 97% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

0.41x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

38th percentile

-1.0%

Higher net margin than 38% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$23,114

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

82nd percentile

42%

Faster asset growth than 82% of similar nonprofits.

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

Revenue Growth

43rd percentile

-2.3%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$32,646

Up $9,596 (+42%) from 2013

Net Assets

Down

-$33,008

Down $1,575 (-5.0%) from 2013

Liabilities

Up

$65,654

Up $11,171 (+21%) from 2013

Revenue

Down

$159,293

Down $3,682 (-2.3%) from 2013

Expenses

Up

$160,868

Up $672 (+0.4%) from 2013

Net Income

Down

-$1,575

Down $4,354 (-157%) from 2013

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $28,449Liabilities 2011: $70,4262011Assets 2012: $33,588Liabilities 2012: $67,800Net Assets 2012: -$34,2122012Assets 2013: $23,050Liabilities 2013: $54,483Net Assets 2013: -$31,4332013Assets 2014: $32,646Liabilities 2014: $65,654Net Assets 2014: -$33,0082014Assets 2017: $80,103Liabilities 2017: $165,405Net Assets 2017: -$85,3022017Assets 2018: $151,389Liabilities 2018: $170,544Net Assets 2018: -$19,1552018Assets 2019: $209,255Liabilities 2019: $148,359Net Assets 2019: $60,8962019Assets 2020: $197,159Liabilities 2020: $81,209Net Assets 2020: $115,9502020Assets 2021: $0Net Assets 2021: $02021

Highlighted filing

2014

Assets$32,646
Liabilities$65,654
Net Assets-$33,008

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $77,835Expenses 2011: $113,883Net Income 2011: -$36,0482011Revenue 2012: $151,677Expenses 2012: $143,912Net Income 2012: $7,7652012Revenue 2013: $162,975Expenses 2013: $160,196Net Income 2013: $2,7792013Revenue 2014: $159,293Expenses 2014: $160,868Net Income 2014: -$1,5752014Revenue 2017: $310,991Expenses 2017: $325,745Net Income 2017: -$14,7542017Revenue 2018: $390,808Expenses 2018: $324,661Net Income 2018: $66,1472018Revenue 2019: $420,244Expenses 2019: $340,193Net Income 2019: $80,0512019Revenue 2020: $399,057Expenses 2020: $360,128Net Income 2020: $38,9292020Revenue 2021: $12Expenses 2021: $33,453Net Income 2021: -$33,4412021

Highlighted filing

2014

Revenue$159,293
Expenses$160,868
Net Income-$1,575
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 27, 2015
Return Version
2013v4.0
Gross Receipts
$222,615
Mission and Program Overview

Mission

Guiding lights caregiver support center is designed solely with caregivers in mind. Their goal is to have the very best resources and means of support for all local family and professional caregivers. They look to diminish the fear,doubt, and overwhelming stress that accompany this very important aspect of family life.

To be the most comprehensive support center for the entire triangle area. Dedicated to supporting family and professional caregivers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$7,887$20,526▲ $12,639
Cash and Non-Interest-Bearing Accounts$13,384$10,341▼ $3,043
Total Assets$23,050$32,646▲ $9,596
Other Assets Total$1,779$1,779→ $0
Liabilities
Unsecured Notes Loans Payable$31,210$28,509▼ $2,701
Other Liabilities$19,012$20,363▲ $1,351
Accounts Payable and Accrued Expenses$4,261$16,782▲ $12,521
Total Liabilities$54,483$65,654▲ $11,171
Net Assets / Fund Balance
Unrestricted Net Assets$-31,433$-33,008▼ $1,575
Total Net Assets Fund Balance$-31,433$-33,008▼ $1,575
Total Liabilities and Net Assets / Fund Balance$23,050$32,646▲ $9,596

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$1,779--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
-Executive DiFT$23,114$23,114

Board Members and Trustees

NameTitle
Marcia JarrellPresident
Kim RaynorV-president
-Member-bod
Alison BrownMember-bod
Angela HamptonMember-bod
Cyndi FreedMember-bod
Franklin FarmerMember-bod
Heather Altman MphMember-bod
Jackie BedardMember-bod
Nicole BrunoMember-bod
Paul ImmanuelMember-bod
Sarah SuiteMember-bod
Lauren WatralSecretary
Ron HeathTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$109,137
Program Service Revenue
$15,086
Investment Income
$11
Other Revenue
$35,059
All Other Contributions
$109,137
Change in Net Assets
$-1,575

Audited Revenue Reconciliation

Revenue per Audited Statements
$159,293
Revenue Not Reported on Form 990
$63,322
Total Revenue per Audited Statements
$222,615
Total Revenue per Form 990
$159,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$92,110
Other Expenses$68,758
Total Fundraising Expense$26,930
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$47,813$8,283$4,396$60,492
Current Officers, Directors, Trustees, and Key Employees$18,491$3,236$1,387$23,114
Occupancy-$22,373-$22,373
Fees for Services Other--$16,629$16,629
Payroll Taxes$7,341$450$713$8,504
Fees for Services Accounting$5,152--$5,152
Office Expenses$1,574$1,022$1,286$3,882
Insurance-$2,532-$2,532
Interest-$2,149-$2,149
Other Expenses$469$605$972$2,046
Advertising$505$210$850$1,565
All Other Expenses$301$908$22$1,231
Travel$612$4-$616
Fees for Services Legal--$299$299
Conferences and Meetings$86-$101$187
Total Functional Expenses$89,879$44,059$26,930$160,868

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$224,190
Expenses per Audited Statements$160,868
Total Expenses per Form 990$160,868
Expenses Not Reported on Form 990$63,322
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$98,381
Fundraising Direct Expenses$63,322
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$54,239$54,239$15,959$38,280
Event 2$42,344$42,344$6,430$35,914
Total Events$96,583$96,583$63,181$33,402
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Payroll Salary & Taxes$20,363
Deferred Rent Payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

A copy of the form 990 is reviewed and signed by the board of directors prior to it being filed.

Form 990, Page 6, Part VI, Line 12C

Officer, directors, trustees & key employees sign compliance form annually.

Form 990, Page 6, Part VI, Line 15A

The organization compares salaries of other executive directors and key employees with others in similar organizations in the local markets which are then approved by board of directors.

Form 990, Page 6, Part VI, Line 15B

The organization compares salaries of other executive directors and key employees with others in similar organizations in the local markets which are then approved by board of directors.

Form 990, Page 6, Part VI, Line 19

The governing body makes available to the general public, upon request, its governing documents, and financial statements.

Filing and Contact Details

Filer

EIN
80-0555761
Phone
9193712062

Signing Officer

Name
Marcia Jarrell
Title
President
Phone
9193712062
Signed
2015-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marcia Jarrell
Formed
2010
Legal Domicile
Nc
Voting Board Members
14
Independent Board Members
14
Employees
10
Volunteers
120

Preparer

Preparer
Ronald G Pittman
Phone
9197817550
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

OTHER FEES 0 0 16,629

Form 990, Part XI, Line 9

Funraising expenses 63,322 fundraising expenses -63,322

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Funraising expenses 63,322

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 63,322

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNRAISING EXPENSES 63,322
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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