Civic Intelligence

Making a Change Group

990 • Fiscal year 2023 • EIN 80-0779697

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 12, 2024

PO Box 1115Chester, PA 19013

(610) 800-1520

Siviq Scores

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

Liabilities / Assets

76th percentile

0.20x

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

66th percentile

0.08x

Higher debt load relative to revenue than 66% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

87th percentile

$99,200

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

92nd percentile

86%

Faster asset growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

79th percentile

44%

Faster revenue growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$347,133

Flat from 2023

Net Assets

Flat

$276,308

Flat from 2023

Liabilities

Flat

$70,825

Flat from 2023

Revenue

Flat

$849,905

Flat from 2023

Expenses

Flat

$728,899

Flat from 2023

Net Income

Flat

$121,006

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2017: $10,053Net Assets 2017: $10,0532017Assets 2018: $8,404Liabilities 2018: $3,684Net Assets 2018: $4,7202018Assets 2019: $20,892Liabilities 2019: $1,8802019Assets 2020: $71,193Liabilities 2020: $10,973Net Assets 2020: $60,2202020Assets 2021: $99,571Liabilities 2021: $9,194Net Assets 2021: $90,3772021Assets 2022: $186,227Liabilities 2022: $30,925Net Assets 2022: $155,3022022Assets 2023: $347,133Liabilities 2023: $70,825Net Assets 2023: $276,3082023Assets 2023: $347,133Liabilities 2023: $70,825Net Assets 2023: $276,3082023Assets 2024: $294,723Liabilities 2024: $10,097Net Assets 2024: $284,6262024

Highlighted filing

2023

Assets$347,133
Liabilities$70,825
Net Assets$276,308

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2017: $62,770Expenses 2017: $58,921Net Income 2017: $3,8492017Revenue 2018: $91,853Expenses 2018: $97,186Net Income 2018: -$5,3332018Revenue 2019: $123,078Expenses 2019: $108,786Net Income 2019: $14,2922019Revenue 2020: $227,318Expenses 2020: $186,110Net Income 2020: $41,2082020Revenue 2021: $393,245Expenses 2021: $363,088Net Income 2021: $30,1572021Revenue 2022: $589,231Expenses 2022: $524,306Net Income 2022: $64,9252022Revenue 2023: $849,905Expenses 2023: $728,899Net Income 2023: $121,0062023Revenue 2023: $849,905Expenses 2023: $728,899Net Income 2023: $121,0062023Revenue 2024: $1,045,278Expenses 2024: $1,036,960Net Income 2024: $8,3182024

Highlighted filing

2023

Revenue$849,905
Expenses$728,899
Net Income$121,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 12, 2024
Return Version
2023v5.0
Gross Receipts
$849,905
Mission and Program Overview

Mission

The making a change group is dedicated to empowering youth, strenthening families, and serving as a community connector in chester, pa and its surrounding townships.

The making a change group is dedicated to empowering youth, strengthening families, and serving as a community connector in chester, pa and its surrounding townships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$42,531$210,404▲ $167,873
Cash and Non-Interest-Bearing Accounts$143,696$55,146▼ $88,550
Land, Buildings, and Equipment, Net-$23,400-
Prepaid Expenses and Deferred Charges-$1,013-
Total Assets$255,648$347,133▲ $91,485
Other Assets Total$69,421$57,170▼ $12,251
Liabilities
Other Liabilities$69,421$57,170▼ $12,251
Unsecured Notes Loans Payable$30,000$10,000▼ $20,000
Accounts Payable and Accrued Expenses$925$3,655▲ $2,730
Total Liabilities$100,346$70,825▼ $29,521
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-4,024$271,858▲ $275,882
Net Assets With Donor Restrictions$159,326$4,450▼ $154,876
Total Net Assets Fund Balance$155,302$276,308▲ $121,006
Total Liabilities and Net Assets / Fund Balance$255,648$347,133▲ $91,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$23,400$3,600$27,000
Other Assets Org$57,170--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cory LongExecutive DiFT$84,800$14,400$99,200

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$849,179
Program Service Revenue
$0
Investment Income
$76
Other Revenue
$650
All Other Contributions
$842,058
Change in Net Assets
$121,006

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$409,918
Other Expenses$318,981
Total Fundraising Expense$4,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$273,061$16,611$941$290,613
Current Officers, Directors, Trustees, and Key Employees$79,678$4,847$275$84,800
Payroll Taxes$29,755$1,487$71$31,313
Fees for Services Accounting$1,700$28,897-$30,597
Occupancy$75$17,305-$17,380
All Other Expenses-$9,579$2,544$12,123
Advertising$500$7,128$250$7,878
Other Expenses$6$6,532$588$6,538
Insurance-$6,528-$6,528
Depreciation Depletion-$3,600-$3,600
Other Employee Benefits-$3,192-$3,192
Travel-$1,384-$1,384
Office Expenses-$1,232$63$1,295
Conferences and Meetings$281$691-$972
Total Functional Expenses$572,650$151,517$4,732$728,899
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$57,170
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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, Page 6, Part VI, Line 11B

The 990 is sent to the board prior to filing

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

Given the nature of the organization, employees and management are constatly made aware of conflict of interest policies.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Making a Change Group
EIN
80-0779697
Phone
6108001520
Address
PO BOX 1115, CHESTER, PA 19013

Signing Officer

Name
Cory Long
Title
Executive Director
Phone
6108001520
Signed
2024-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cory Long
Formed
2016
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
13
Volunteers
18

Preparer

Firm
Baratz & Associates Pa
Address
4B EVES DR STE 100, MARLTON, NJ 08053
Preparer
Edward a Suarez CPA
Phone
8569855688
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes pursuant to section 501(c)(3) of the internal revenue code and exempt from state income taxes under the statutes of the state of pennsylvania. Fasb requires financial statement recognition of the impact of a tax position, if that position is more than likely than not to be sustained on examination, based on the technical merits of the position. The benefit is calculated as the larger amount that is more than 50% likely to be realized upon resolution of the benefit. The organization has evaluated its tax positions and believes that all could be sustained upon examination. With few exceptions, the organization is no longer subject to income tax examinations by federal authorities before 2020.

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IRS990/ProgSrvcAccomActy2Grp/Desc0GVINE - GUN VIOLENCE INTERVENTION EMPOWERMENT NETWORKIS DESIGNED TO PROVIDE SUPPORT TO THE TARGET AGE GROUPS OF 14-24 BY DOING THE FOLLOWING: STREET OUTREACH AND VIOLENCE INTERVENTIONIST. IDENTIFICATION AND ENGAGEMETN WITH INDIVIDUALS IN OUR COMMUNITY WHO ARE MORE LIKELY TO BECOME VICTIMS AND/OR PERPETRATORS OF GUN VIOLENCE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0TEAM MAC - MAKING A CHANGE GROUP'S DEVELOPMENT PROGRAM. WE PROVIDE PROGRAM PARTICIPANTS WIHT RELATIONSHIPS AND REAL WORLD EXPERIENCES AS WELL AS EDUCATIONAL WORKSHOPS AND OTHER RESOURCES THAT THE YOUTH WOULD OTHERWISE NOT HAVE ACCESS TO.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND EXEMPT FROM STATE INCOME TAXES UNDER THE STATUTES OF THE STATE OF PENNSYLVANIA. FASB REQUIRES FINANCIAL STATEMENT RECOGNITION OF THE IMPACT OF A TAX POSITION, IF THAT POSITION IS MORE THAN LIKELY THAN NOT TO BE SUSTAINED ON EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE BENEFIT IS CALCULATED AS THE LARGER AMOUNT THAT IS MORE THAN 50% LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND BELIEVES THAT ALL COULD BE SUSTAINED UPON EXAMINATION. WITH FEW EXCEPTIONS, THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL AUTHORITIES BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS SENT TO THE BOARD PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GIVEN THE NATURE OF THE ORGANIZATION, EMPLOYEES AND MANAGEMENT ARE CONSTATLY MADE AWARE OF CONFLICT OF INTEREST POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
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