Civic Intelligence

The Paris Foundation

990 • Fiscal year 2023 • EIN 80-0794144

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 21, 2024

PO Box 812Elkton, MD 21922

(484) 459-1288

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

69th percentile

16%

Higher net margin than 69% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$59,400

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

81st percentile

36%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

53rd percentile

6.8%

Faster revenue growth than 53% of similar nonprofits.

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

Assets

Flat

$259,050

Flat from 2023

Net Assets

Flat

$258,299

Flat from 2023

Liabilities

Flat

$751

Flat from 2023

Revenue

Flat

$438,773

Flat from 2023

Expenses

Flat

$369,579

Flat from 2023

Net Income

Flat

$69,194

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $21,907Liabilities 2012: $02012Assets 2013: $43,200Liabilities 2013: $02013Assets 2014: $56,973Liabilities 2014: $0Net Assets 2014: $56,9732014Assets 2015: $81,320Liabilities 2015: $0Net Assets 2015: $81,3202015Assets 2016: $83,213Liabilities 2016: $0Net Assets 2016: $83,2132016Assets 2017: $80,845Liabilities 2017: $0Net Assets 2017: $80,8452017Assets 2018: $40,662Liabilities 2018: $1,215Net Assets 2018: $39,4472018Assets 2019: $23,637Liabilities 2019: $1,256Net Assets 2019: $22,3812019Assets 2020: $81,697Liabilities 2020: $1,452Net Assets 2020: $80,2452020Assets 2021: $152,253Liabilities 2021: $1,566Net Assets 2021: $150,6872021Assets 2022: $190,819Liabilities 2022: $1,714Net Assets 2022: $189,1052022Assets 2023: $259,050Liabilities 2023: $751Net Assets 2023: $258,2992023Assets 2023: $259,050Liabilities 2023: $751Net Assets 2023: $258,2992023Assets 2024: $234,743Liabilities 2024: $13,698Net Assets 2024: $221,0452024

Highlighted filing

2023

Assets$259,050
Liabilities$751
Net Assets$258,299

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2012: $33,188Expenses 2012: $11,281Net Income 2012: $21,9072012Revenue 2013: $100,363Expenses 2013: $79,070Net Income 2013: $21,2932013Revenue 2014: $342,869Expenses 2014: $329,096Net Income 2014: $13,7732014Revenue 2015: $412,128Expenses 2015: $387,781Net Income 2015: $24,3472015Revenue 2016: $386,356Expenses 2016: $384,463Net Income 2016: $1,8932016Revenue 2017: $418,064Expenses 2017: $420,432Net Income 2017: -$2,3682017Revenue 2018: $408,267Expenses 2018: $447,165Net Income 2018: -$38,8982018Revenue 2019: $427,045Expenses 2019: $444,111Net Income 2019: -$17,0662019Revenue 2020: $465,780Expenses 2020: $407,916Net Income 2020: $57,8642020Revenue 2021: $476,691Expenses 2021: $406,249Net Income 2021: $70,4422021Revenue 2022: $410,982Expenses 2022: $372,564Net Income 2022: $38,4182022Revenue 2023: $438,773Expenses 2023: $369,579Net Income 2023: $69,1942023Revenue 2023: $438,773Expenses 2023: $369,579Net Income 2023: $69,1942023Revenue 2024: $745,519Expenses 2024: $782,773Net Income 2024: -$37,2542024

Highlighted filing

2023

Revenue$438,773
Expenses$369,579
Net Income$69,194
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 21, 2024
Return Version
2023v5.1
Gross Receipts
$459,090
Mission and Program Overview

Mission

The paris foundation is a non-profit organization serving the poor and homeless in elkton, maryland, where we provide food and clothing on a daily basis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$147,120$152,905▲ $5,785
Cash and Non-Interest-Bearing Accounts$19,534$25,483▲ $5,949
Land, Buildings, and Equipment, Net$19,865$15,642▼ $4,223
Accounts Receivable-$1,985-
Total Assets$190,819$259,050▲ $68,231
Other Assets Total$4,300$63,035▲ $58,735
Liabilities
Accounts Payable and Accrued Expenses$1,714$751▼ $963
Total Liabilities$1,714$751▼ $963
Net Assets / Fund Balance
Net Assets With Donor Restrictions$147,120$194,610▲ $47,490
Net Assets Without Donor Restrictions$41,985$63,689▲ $21,704
Total Net Assets Fund Balance$189,105$258,299▲ $69,194
Total Liabilities and Net Assets / Fund Balance$190,819$259,050▲ $68,231

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,273$9,283-
Equipment$369$8,182-
Leasehold Improvements$0$7,414-
Other Assets Org$63,035--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike BrandonExecutive DirectorFT$59,400$59,400

Board Members and Trustees

NameTitle
Robert ImperatricePresident
April PriorBoard Member
Gary MerkelBoard Member
Kyle CharltonBoard Member
Marysol WestonBoard Member
Sue MerkelBoard Member
Kim HueySecretary
Kirsten FitzgeraldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$392,808
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$45,965
All Other Contributions
$392,808
Change in Net Assets
$69,194

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Food Inventory$95,917
Clothing and Household Goods$53,526
Total Noncash Contributions$149,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,165
Salaries, Compensation, and Employee Benefits$112,414
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$41,580$17,820-$59,400
Other Salaries and Wages$32,138$13,773-$45,911
Advertising$20,984--$20,984
Other Expenses$12,773$4,442-$12,773
Fees for Services Other$8,023$3,438-$11,461
Office Expenses$5,504$2,359-$7,863
Payroll Taxes$4,972$2,131-$7,103
Depreciation Depletion$2,956$1,267-$4,223
Travel$2,662$1,141-$3,803
Insurance-$2,078-$2,078
All Other Expenses$64--$64
Total Functional Expenses$321,130$48,449$0$369,579
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,282
Fundraising Direct Expenses$20,317
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$36,442$36,442$8,793$27,649
Golf$29,840$29,840$11,524$18,316
Total Events$66,282$66,282$20,317$45,965
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Part VI, Section B, Line 11B

Treasurer reviews with the board.

Form 990, Part VI, Section B, Line 12C

Policy requires board members to annually review and disclose any conflicts.

Form 990, Part VI, Section C, Line 18

The foundation makes form 990 available to the public upon request.

Form 990, Part VI, Section C, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Paris Foundation
EIN
80-0794144
Phone
4844591288
Address
PO BOX 812, ELKTON, MD 21922

Signing Officer

Name
Michael Brandon
Title
Executive Director
Phone
4844591288
Signed
2024-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Brandon
Formed
2012
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
966

Preparer

Firm
Weyrich Cronin & Sorra LLC
Address
20 WIGHT AVENUE SUITE 210, HUNT VALLEY, MD 21030
Preparer
Rayma Mc Roberts CPA
Phone
4103396464
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed its oversight or selection process from the prior year.

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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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0476691
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0469527
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0450572
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02287476
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02287476
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0459090
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0431596
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0476691
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0469527
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0450572
IRS990ScheduleA/Total509Grp/TotalAmt02287476
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0459090
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0431596
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0476691
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0469527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0450572
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02287476
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08182
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt08551
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt07414
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt07414
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt063035
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015273
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09283
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt024556
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015642
IRS990ScheduleD/TotalBookValueOtherAssetsAmt063035
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt020317
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt029840
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt066282
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036442
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt029840
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt066282
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045965
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt020317
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt08793
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011524
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt053526
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt095917
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER REVIEWS WITH THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POLICY REQUIRES BOARD MEMBERS TO ANNUALLY REVIEW AND DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOUNDATION MAKES FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0259050
IRS990/TotalAssetsGrp/BOYAmt0190819
IRS990/TotalAssetsGrp/EOYAmt0259050
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0392808
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048449
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0321130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369579
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01714
IRS990/TotalLiabilitiesEOYAmt0751
IRS990/TotalLiabilitiesGrp/BOYAmt01714
IRS990/TotalLiabilitiesGrp/EOYAmt0751
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0189105
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0258299
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0321130
IRS990/TotalReportableCompFromOrgAmt059400
IRS990/TotalRevenueGrp/ExclusionAmt045965
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0438773
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0966
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0190819
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0259050
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01141
IRS990/TravelGrp/ProgramServicesAmt02662
IRS990/TravelGrp/TotalAmt03803
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 812
IRS990/USAddress/CityNm0ELKTON
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021922
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.THEPARISFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BRANDON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04844591288

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.14$2.21$7.46$7.83$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.59$0.01$2.58$4.39$3.70$0.69
2023Summary only. Only limited summary data is available for this year.$2.59$0.01$2.58$4.39$3.70$0.69
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$0.02$1.89$4.11$3.73$0.38
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.02$1.51$4.77$4.06$0.70
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.01$0.80$4.66$4.08$0.58
2019Summary only. Only limited summary data is available for this year.$0.24$0.01$0.22$4.27$4.44$0.17
2018Summary only. Only limited summary data is available for this year.$0.41$0.01$0.39$4.08$4.47$0.39
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.00$0.81$4.18$4.20$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.83$0.00$0.83$3.86$3.84$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$4.12$3.88$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$3.43$3.29$0.14
2013Summary only. Only limited summary data is available for this year.$0.43$0.00$1.00$0.79$0.21
2012Summary only. Only limited summary data is available for this year.$0.22$0.00$0.33$0.11$0.22