Civic Intelligence

Changing Lives S&P LLC

990 • Fiscal year 2022 • EIN 81-1624165

Jan 01, 2022 to Dec 31, 2022 • Filed on Sep 15, 2023

Organization ProfileN/A
3575 Macon RoadColumbus, GA 31906

(678) 984-6151

Siviq Scores

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

Liabilities / Assets

99th percentile

4.29x

Higher debt load relative to assets than 99% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.49x

Higher debt load relative to revenue than 86% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

68th percentile

$52,000

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

3rd percentile

-48%

Faster asset growth than 3% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

18th percentile

-22%

Faster revenue growth than 18% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$77,454

Down $72,790 (-48%) from 2021

Net Assets

Down

-$254,552

Down $143,098 (-128%) from 2021

Liabilities

Up

$332,006

Up $70,308 (+27%) from 2021

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin15th percentile

Revenue

Down

$679,973

Down $190,695 (-22%) from 2021

Expenses

Down

$823,069

Down $152,813 (-16%) from 2021

Net Income

Down

-$143,096

Down $37,882 (-36%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$400K$200K$0-$200K-$400KAssets 2016: $1Liabilities 2016: $13,2382016Assets 2017: $26,608Liabilities 2017: $0Net Assets 2017: $26,6082017Assets 2018: $103,101Liabilities 2018: $59,396Net Assets 2018: $43,7052018Assets 2019: $107,535Liabilities 2019: $89,109Net Assets 2019: $18,4262019Assets 2020: $251,455Liabilities 2020: $257,695Net Assets 2020: -$6,2402020Assets 2021: $150,244Liabilities 2021: $261,698Net Assets 2021: -$111,4542021Assets 2022: $77,454Liabilities 2022: $332,006Net Assets 2022: -$254,5522022Assets 2023: $82,114Liabilities 2023: $312,463Net Assets 2023: -$230,3492023Assets 2024: $81,910Liabilities 2024: $322,725Net Assets 2024: -$240,8152024

Highlighted filing

2022

Assets$77,454
Liabilities$332,006
Net Assets-$254,552
Open 2022 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.0M$500K$0-$500KRevenue 2016: $124,961Expenses 2016: $138,199Net Income 2016: -$13,2382016Revenue 2017: $457,594Expenses 2017: $430,986Net Income 2017: $26,6082017Revenue 2018: $828,361Expenses 2018: $784,154Net Income 2018: $44,2072018Revenue 2019: $891,748Expenses 2019: $920,855Net Income 2019: -$29,1072019Revenue 2020: $961,763Expenses 2020: $986,429Net Income 2020: -$24,6662020Revenue 2021: $870,668Expenses 2021: $975,882Net Income 2021: -$105,2142021Revenue 2022: $679,973Expenses 2022: $823,069Net Income 2022: -$143,0962022Revenue 2023: $917,051Expenses 2023: $892,848Net Income 2023: $24,2032023Revenue 2024: $946,000Expenses 2024: $956,466Net Income 2024: -$10,4662024

Highlighted filing

2022

Revenue$679,973
Expenses$823,069
Net Income-$143,096
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Sep 15, 2023
Return Version
2022v5.0
Gross Receipts
$679,973
Mission and Program Overview

Mission

To improve the lives of at risk youth by teaching structure and providing therapy, enabling them to lead successful lives, saving lives, changing lives and producing future leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$25,160$24,326▼ $834
Cash and Non-Interest-Bearing Accounts$102,430$20,611▼ $81,819
Land, Buildings, and Equipment, Net$22,654$18,499▼ $4,155
Prepaid Expenses and Deferred Charges-$150-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-111,454$-254,552▼ $143,098
Total Assets$150,244$77,454▼ $72,790
Other Assets Total$0$13,868▲ $13,868
Liabilities
Other Liabilities$260,539$307,996▲ $47,457
Accounts Payable and Accrued Expenses$1,159$24,010▲ $22,851
Total Liabilities$261,698$332,006▲ $70,308
Net Assets / Fund Balance
Total Net Assets Fund Balance$-111,454$-254,552▼ $143,098
Total Liabilities and Net Assets / Fund Balance$150,244$77,454▼ $72,790

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$11,134$21,306$32,440
Leasehold Improvements$7,365$6,950$14,315
Other Assets Org$1,533--
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Curtis StephensCEOFT$52,000$52,000
Victor PernellCEOPT$52,000$52,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$679,973
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-143,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$546,956
Other Expenses$276,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$393,923--$393,923
Current Officers, Directors, Trustees, and Key Employees$104,000--$104,000
Occupancy$80,022--$80,022
Insurance$71,215--$71,215
Payroll Taxes$46,931--$46,931
Fees for Services Accounting-$21,850-$21,850
All Other Expenses$5,016$7,721-$12,737
Office Expenses$4,698$4,697-$9,395
Depreciation Depletion$4,155--$4,155
Other Expenses$1,658$1,658-$3,316
Other Employee Benefits$2,102--$2,102
Interest-$1,262-$1,262
Fees for Services Legal-$500-$500
Advertising$200--$200
Total Functional Expenses$774,111$48,958$0$823,069
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
N/p - Sba Loan$262,835
N/p - C. Stephens$45,161
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

“The governing body steers the organization towards a sustainable future by adopting sound, ethical, and legal governance and financial management policies, as well as making sure that the organization has adequate resources to advance its mission. 1. Take care of the organization by ensuring use of all assets, including facility, people, and good will. 2. Ensure that the organization's activities and transactions are, first and foremost, advancing its mission; recognize and disclose conflicts of interest; make decisions that are in the best interest 3. Ensure that the organization comply with the applicable laws and regulations; follows its own bylaws, and adheres to its stated purpose/mission.”

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

“Conflict of interest statement: as a member of the board, owe a fiduciary duty of loyalty of changing lives s&p, inc. This duty requires avoidance of conflicts of interest and to act at all times in the best interest of changing lives s&p, inc. The purpose of the conflicts of interest policy is to help inform the board about what constitutes a conflict of interest, assist the board in identifying and disclosing actual and potential conflicts, and help ensure the avoidance of conflicts of interest where necessary.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available upon written request.”

Filing and Contact Details

Filer

Filer Name
Changing Lives S&p Inc
EIN
81-1624165
Phone
6789846151
Address
3575 MACON ROAD, COLUMBUS, GA 31906

Signing Officer

Name
Curtis Stephens
Title
CEO
Phone
6789846151
Signed
2023-09-15

Organization Details

Principal Officer
Curtis Stephens
Formed
2016
Legal Domicile
Ga
Voting Board Members
2
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Taylor CPA & Associates Pc
Address
1230 BROOKSTONE CENTRE PARKWAY, COLUMBUS, GA 31904
Phone
7064943802
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY STEERS THE ORGANIZATION TOWARDS A SUSTAINABLE FUTURE BY ADOPTING SOUND, ETHICAL, AND LEGAL GOVERNANCE AND FINANCIAL MANAGEMENT POLICIES, AS WELL AS MAKING SURE THAT THE ORGANIZATION HAS ADEQUATE RESOURCES TO ADVANCE ITS MISSION. 1. TAKE CARE OF THE ORGANIZATION BY ENSURING USE OF ALL ASSETS, INCLUDING FACILITY, PEOPLE, AND GOOD WILL. 2. ENSURE THAT THE ORGANIZATION'S ACTIVITIES AND TRANSACTIONS ARE, FIRST AND FOREMOST, ADVANCING ITS MISSION; RECOGNIZE AND DISCLOSE CONFLICTS OF INTEREST; MAKE DECISIONS THAT ARE IN THE BEST INTEREST 3. ENSURE THAT THE ORGANIZATION COMPLY WITH THE APPLICABLE LAWS AND REGULATIONS; FOLLOWS ITS OWN BYLAWS, AND ADHERES TO ITS STATED PURPOSE/MISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST STATEMENT: AS A MEMBER OF THE BOARD, OWE A FIDUCIARY DUTY OF LOYALTY OF CHANGING LIVES S&P, INC. THIS DUTY REQUIRES AVOIDANCE OF CONFLICTS OF INTEREST AND TO ACT AT ALL TIMES IN THE BEST INTEREST OF CHANGING LIVES S&P, INC. THE PURPOSE OF THE CONFLICTS OF INTEREST POLICY IS TO HELP INFORM THE BOARD ABOUT WHAT CONSTITUTES A CONFLICT OF INTEREST, ASSIST THE BOARD IN IDENTIFYING AND DISCLOSING ACTUAL AND POTENTIAL CONFLICTS, AND HELP ENSURE THE AVOIDANCE OF CONFLICTS OF INTEREST WHERE NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE AVAILABLE UPON WRITTEN REQUEST.
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 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0150244
IRS990/TotalAssetsEOYAmt077454
IRS990/TotalAssetsGrp/BOYAmt0150244
IRS990/TotalAssetsGrp/EOYAmt077454
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048958
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0774111
IRS990/TotalFunctionalExpensesGrp/TotalAmt0823069
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0261698
IRS990/TotalLiabilitiesEOYAmt0332006
IRS990/TotalLiabilitiesGrp/BOYAmt0261698
IRS990/TotalLiabilitiesGrp/EOYAmt0332006
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-111454
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-254552
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0774111
IRS990/TotalProgramServiceRevenueAmt0679973
IRS990/TotalReportableCompFromOrgAmt0104000
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0679973
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0679973
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0150244
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt077454
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03575 MACON ROAD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031906
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CURTIS STEPHENS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06789846151
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHANGING LIVES S&P INC
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0811624165
ReturnHeader/Filer/PhoneNum06789846151
ReturnHeader/Filer/USAddress/AddressLine1Txt03575 MACON ROAD
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031906
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582505292
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TAYLOR CPA & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01230 BROOKSTONE CENTRE PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031904
ReturnHeader/PreparerPersonGrp/PhoneNum07064943802
ReturnHeader/PreparerPersonGrp/PreparationDt02023-09-15
ReturnHeader/ReturnTs02023-09-15T14:15:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0CURTIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STEPHENS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$77,454
Liabilities
$332,006
Net assets
-$254,552
Revenue
$679,973
Expenses
$823,069
Net income
-$143,096
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$3.23$2.41$9.46$9.56$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.82$3.12$2.30$9.17$8.93$0.24
2022Detailed filing. Detailed filing data is available for this year.$0.77$3.32$2.55$6.80$8.23$1.43
2021Detailed filing. Detailed filing data is available for this year.$1.50$2.62$1.11$8.71$9.76$1.05
2020Detailed filing. Detailed filing data is available for this year.$2.51$2.58$0.06$9.62$9.86$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.89$0.18$8.92$9.21$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.03$0.59$0.44$8.28$7.84$0.44
2017Detailed filing. Detailed filing data is available for this year.$0.27$0.00$0.27$4.58$4.31$0.27
2016Summary only. Only limited summary data is available for this year.$0.00$0.13$1.25$1.38$0.13