Civic Intelligence

Complete Tennessee

990 • Fiscal year 2019 • EIN 81-2035097

Jan 01, 2019 to Dec 18, 2019 • Filed on Aug 20, 2020

1207 18th Avenue South No 326Nashville, TN 37219-1733

(615) 727-1545

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

1st percentile

-1201%

Higher net margin than 1% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$53,346

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 122.1% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

2nd percentile

-95%

Faster revenue growth than 2% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$0

Down $1,050,041 (-100%) from 2018

Net Assets

Down

$0

Down $974,513 (-100%) from 2018

Liabilities

Down

$0

Down $75,528 (-100%) from 2018

Revenue

Down

$43,693

Down $759,152 (-95%) from 2018

Expenses

Down

$568,324

Down $204,391 (-26%) from 2018

Net Income

Down

-$524,631

Down $554,761 (-1841%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $722,922Liabilities 2016: $0Net Assets 2016: $722,9222016Assets 2017: $979,403Liabilities 2017: $35,020Net Assets 2017: $944,3832017Assets 2018: $1,050,041Liabilities 2018: $75,528Net Assets 2018: $974,5132018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2019

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2016: $854,763Expenses 2016: $418,288Net Income 2016: $436,4752016Revenue 2017: $965,879Expenses 2017: $744,418Net Income 2017: $221,4612017Revenue 2018: $802,845Expenses 2018: $772,715Net Income 2018: $30,1302018Revenue 2019: $43,693Expenses 2019: $568,324Net Income 2019: -$524,6312019

Highlighted filing

2019

Revenue$43,693
Expenses$568,324
Net Income-$524,631
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 18, 2019
Signed
Aug 20, 2020
Return Version
2019v5.1
Gross Receipts
$43,693
Mission and Program Overview

Mission

Complete tennessee is an education advocacy organization focused on increasing postsecondary access and completion in tennessee.

To increase postsecondary education access and completion in tennessee

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$648,006$0▼ $648,006
Pledges and Grants Receivable$384,150$0▼ $384,150
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,050,041$0▼ $1,050,041
Other Assets Total$17,885$0▼ $17,885
Liabilities
Deferred Revenue$39,735--
Accounts Payable and Accrued Expenses$35,793--
Total Liabilities$75,528$0▼ $75,528
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$974,513$0▼ $974,513
Total Net Assets Fund Balance$974,513$0▼ $974,513
Total Liabilities and Net Assets / Fund Balance$1,050,041$0▼ $1,050,041
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kenyatta K Lovett PhdExecutive Director (1/1-7/15)FT$53,346$53,346

Board Members and Trustees

NameTitle
Barbara HydeBoard Member
Bruce HartmannBoard Member
Carolyn HardyBoard Member
Cynthia GibsonBoard Member
Janet AyersBoard Member
Kevin LavenderBoard Member
Randy BoydBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$33,693
All Other Contributions
$10,000
Change in Net Assets
$-524,631

Audited Revenue Reconciliation

Revenue per Audited Statements
$43,693
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$43,693
Total Revenue per Form 990
$43,693
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$291,915
Other Expenses$276,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,742$107,696-$199,438
Conferences and Meetings$62,306$8,869-$71,175
Fees for Services Other$62,167$7,974-$70,141
Office Expenses$42,063$12,137-$54,200
Current Officers, Directors, Trustees, and Key Employees$24,539$28,807-$53,346
Occupancy$21,836$7,840-$29,676
Travel$21,358$2,912-$24,270
Other Employee Benefits$11,139$13,076-$24,215
Fees for Services Legal$20,070$2,575-$22,645
Payroll Taxes$6,582$7,727-$14,309
Information Technology$1,541$553-$2,094
Insurance$459$165-$624
Pension Plan Contributions$279$328-$607
Other Expenses$262$36-$298
Interest$260$35-$295
Total Functional Expenses$366,633$201,691$0$568,324

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$568,324
Total Expenses per Audited Statements$568,324
Total Expenses per Form 990$568,324
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
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

Complete tennessee merged with score in dec 2019, so the review and approval was done by tennessee score leadership team and shared with the audit chair and audit committee for review prior to the draft form 990 being approved by the board of directors.

Form 990, Part VI, Section C, Line 19

Documents are made available updon request.

Filing and Contact Details

Filer

Filer Name
Complete Tennessee
EIN
81-2035097
Phone
6157271545
Address
1207 18TH AVENUE SOUTH NO 326, NASHVILLE, TN 37219-1733

Signing Officer

Name
David Mansouri
Title
President & CEO
Phone
6157271545
Signed
2020-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Mansouri
Formed
2016
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
7

Preparer

Firm
Cherry Bekaert Llp
Address
222 SECOND AVE SOUTH STE 1240, NASHVILLE, TN 37201
Preparer
Stephen T Dolan
Phone
6153836592
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Effective december 19, 2019, complete tennessee completed a business combination with tennessee state collaborative on reforming education, a tennessee nonprofit corporation, in which tennessee state collaborative on reforming education was the surviving corporation.

Form 990, Part IX, Line 11G

Contract services: program service expenses 62,167. Management and general expenses 7,974. Fundraising expenses 0. Total expenses 70,141.

FORM 990, PART XI, LINE 9:

Transferred to tn score -449,882.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code; and, accordingly, no provision for income taxes is included in the accompanying financial statements. The organization accounts for the effect of any uncertain tax positions based on a more likely than not threshold to the recognition of the tax positions being sustained based on the technical merits of the position under examination by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a cumulative probability assessment that aggregates the estimated tax liability for all uncertain tax positions. Tax positions for the organization include, but are not limited to, the tax-exempt status and determination of whether certain income is subject to unrelated business income tax; however, the organization has determined that such tax positions do not result in an uncertainty requiring recognition.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0A SHORT PERIOD 2019 RETURN WAS FILED FOR JANUARY 1, 2019 - DECEMBER 18, 2019 FISCAL PERIOD AS A FINAL YEAR RETURN. THE REPORTING SECTION A DETAILS ARE AS FOLLOWS: COLUMN (B) REPRESENTS YEAR ENDING 12/31/16 COLUMN (C) REPRESENTS YEAR ENDING 12/31/17 COLUMN (D) REPRESENTS YEAR ENDING 12/31/18 COLUMN (E) REPRESENTS SHORT YEAR ENDING 12/18/19
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0854757
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02520219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033693
IRS990ScheduleA/OtherIncome170Grp/TotalAmt033693
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02520219
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt010000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0734700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0920762
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0854757
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02520219
IRS990ScheduleA/TotalSupportAmt02553918
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/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0568324
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt043693
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE; AND, ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A MORE LIKELY THAN NOT THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER EXAMINATION BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A CUMULATIVE PROBABILITY ASSESSMENT THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. TAX POSITIONS FOR THE ORGANIZATION INCLUDE, BUT ARE NOT LIMITED TO, THE TAX-EXEMPT STATUS AND DETERMINATION OF WHETHER CERTAIN INCOME IS SUBJECT TO UNRELATED BUSINESS INCOME TAX; HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0568324
IRS990ScheduleD/TotalRevenuePerForm990Amt043693
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt043693
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0568324
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0TENNESSEE STATE COLLABORATIVE ON REFORMING EDUCATION
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02019-12-31
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0263670335
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0449882
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01207 18TH AVENUE SOUTH STE 326
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0NASHVILLE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0TN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd037212
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: CAROLYN HARDY
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: CAROLYN HARDY WAS ON COMPLETE TENNESSEE BOARD AND JOINED SCORE BOARD EFFECTIVE JAN 2020.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EFFECTIVE DECEMBER 19, 2019, COMPLETE TENNESSEE COMPLETED A BUSINESS COMBINATION WITH TENNESSEE STATE COLLABORATIVE ON REFORMING EDUCATION, A TENNESSEE NONPROFIT CORPORATION, IN WHICH TENNESSEE STATE COLLABORATIVE ON REFORMING EDUCATION WAS THE SURVIVING CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLETE TENNESSEE MERGED WITH SCORE IN DEC 2019, SO THE REVIEW AND APPROVAL WAS DONE BY TENNESSEE SCORE LEADERSHIP TEAM AND SHARED WITH THE AUDIT CHAIR AND AUDIT COMMITTEE FOR REVIEW PRIOR TO THE DRAFT FORM 990 BEING APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE UPDON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 62,167. MANAGEMENT AND GENERAL EXPENSES 7,974. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,141.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFERRED TO TN SCORE -449,882.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt01050041
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt01050041
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt010000
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0201691
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0366633
IRS990/TotalFunctionalExpensesGrp/TotalAmt0568324
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt075528
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt075528
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0974513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0366633
IRS990/TotalReportableCompFromOrgAmt053346
IRS990/TotalRevenueGrp/ExclusionAmt033693
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt043693
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01050041
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02912
IRS990/TravelGrp/ProgramServicesAmt021358
IRS990/TravelGrp/TotalAmt024270
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01207 18TH AVENUE SOUTH NO 326
IRS990/USAddress/CityNm0NASHVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0372191733
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.TNSCORE.ORG

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