Civic Intelligence

Gem Community Citizens Projects Group Inc.

990 • Fiscal year 2020 • EIN 82-0522106

Jan 01, 2020 to Dec 31, 2020 • Filed on May 02, 2021

9428 N Government WayHayden, ID 83835-8212

(208) 762-7052

Siviq Scores

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

Liabilities / Assets

85th percentile

0.33x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

89th percentile

0.41x

Higher debt load relative to revenue than 89% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

58th percentile

10%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

85th percentile

74%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

0.7%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$239,685

Up $101,846 (+74%) from 2019

Net Assets

Up

$159,539

Up $22,064 (+16%) from 2019

Liabilities

Up

$80,146

Up $79,782 (+21918%) from 2019

Revenue

Up

$196,774

Up $1,359 (+0.7%) from 2019

Expenses

Down

$176,269

Down $8,902 (-4.8%) from 2019

Net Income

Up

$20,505

Up $10,261 (+100%) from 2019

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $71,858Liabilities 2011: $1,169Net Assets 2011: $70,6892011Assets 2012: $70,273Liabilities 2012: $0Net Assets 2012: $70,2732012Assets 2013: $86,181Liabilities 2013: $221Net Assets 2013: $85,9602013Assets 2014: $90,667Liabilities 2014: $163Net Assets 2014: $90,5042014Assets 2015: $111,037Liabilities 2015: $230Net Assets 2015: $110,8072015Assets 2016: $129,083Liabilities 2016: $153Net Assets 2016: $128,9302016Assets 2017: $133,756Liabilities 2017: $422Net Assets 2017: $133,3342017Assets 2018: $127,249Liabilities 2018: $18Net Assets 2018: $127,2312018Assets 2019: $137,839Liabilities 2019: $364Net Assets 2019: $137,4752019Assets 2020: $239,685Liabilities 2020: $80,146Net Assets 2020: $159,5392020Assets 2021: $205,067Liabilities 2021: $1,062Net Assets 2021: $204,0052021Assets 2022: $168,334Liabilities 2022: $395Net Assets 2022: $167,9392022Assets 2023: $193,168Liabilities 2023: $268Net Assets 2023: $192,9002023Assets 2024: $219,056Liabilities 2024: $1,797Net Assets 2024: $217,2592024

Highlighted filing

2020

Assets$239,685
Liabilities$80,146
Net Assets$159,539

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $97,1742011Expenses 2012: $87,3812012Revenue 2013: $93,976Expenses 2013: $94,319Net Income 2013: -$3432013Revenue 2014: $119,616Expenses 2014: $116,003Net Income 2014: $3,6132014Revenue 2015: $119,137Expenses 2015: $98,834Net Income 2015: $20,3032015Revenue 2016: $120,344Expenses 2016: $102,221Net Income 2016: $18,1232016Revenue 2017: $103,824Expenses 2017: $99,420Net Income 2017: $4,4042017Revenue 2018: $123,132Expenses 2018: $103,275Net Income 2018: $19,8572018Revenue 2019: $195,415Expenses 2019: $185,171Net Income 2019: $10,2442019Revenue 2020: $196,774Expenses 2020: $176,269Net Income 2020: $20,5052020Revenue 2021: $225,366Expenses 2021: $168,310Net Income 2021: $57,0562021Revenue 2022: $147,991Expenses 2022: $160,627Net Income 2022: -$12,6362022Revenue 2023: $220,890Expenses 2023: $148,586Net Income 2023: $72,3042023Revenue 2024: $187,214Expenses 2024: $162,855Net Income 2024: $24,3592024

Highlighted filing

2020

Revenue$196,774
Expenses$176,269
Net Income$20,505
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 2, 2021
Return Version
2020v4.1
Gross Receipts
$201,720
Mission and Program Overview

Mission

To provide meals, recreation and services to seniors.

The Gem Community Citizens Project Group addresses various community needs such as nutrition and wellness for seniors, access to food for homebound individuals, and programs to help people in our community live healthy and active lifestyles.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$73,941$172,958▲ $99,017
Land, Buildings, and Equipment, Net$63,014$64,281▲ $1,267
Accounts Receivable$1,624$1,533▼ $91
Prepaid Expenses and Deferred Charges$819$913▲ $94
Total Assets$139,398$239,685▲ $100,287
Liabilities
Unsecured Notes Loans Payable-$80,127-
Accounts Payable and Accrued Expenses$364$19▼ $345
Total Liabilities$364$80,146▲ $79,782
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$139,034$159,539▲ $20,505
Total Net Assets Fund Balance$139,034$159,539▲ $20,505
Total Liabilities and Net Assets / Fund Balance$139,398$239,685▲ $100,287

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$47,851$5,317$53,168
Equipment$16,430$6,179$22,609
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jason BallCo-Chair
Joy RogersCo-Chair
Cynthia ReyburnVice Chair
Katherine HannaBoard Member
Shelley HollowayBoard Member
Stephanie SaterfielBoard Member
Lisa MartinExecutive Director
Keri ReynoldsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$185,626
Program Service Revenue
$2,722
Investment Income
$18
Other Revenue
$8,408
All Other Contributions
$104,042
Change in Net Assets
$20,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$112,090
Salaries, Compensation, and Employee Benefits$56,675
Total Fundraising Expense$27,516
Grants and Similar Amounts Paid$7,504
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$49,649--$49,649
Current Officers, Directors, Trustees, and Key Employees-$26,788-$26,788
Other Salaries and Wages-$24,740-$24,740
Other Expenses$10,645-$1,992$10,645
All Other Expenses-$9,330-$9,330
Office Expenses$8,048--$8,048
Grants to Domestic Orgs$7,504--$7,504
Depreciation Depletion-$5,655-$5,655
Payroll Taxes-$5,147-$5,147
Fees for Services Accounting-$969-$969
Advertising$140--$140
Fees for Services Other-$105-$105
Conferences and Meetings$33--$33
Total Functional Expenses$76,019$72,734$27,516$176,269
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$8,405
Gaming Direct Expenses$4,946
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Hlm$34,655$34,655$27,403$7,252
Bbb$3,810$3,810$1,992$1,818
Total Events$38,715$38,715$35,159$3,556
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
No
Annual disclosure for covered persons
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
Yes
Management duties delegated
No

Governance Explanations

Governing body decisions Part VI line 7B

The Board of Directors shall be appointed by the existing Board at the first meeting of each calendar year and ratified by a majority vote from the general membership at the annual meeting. Each Director shall serve a one-year term. There is no limit on the number of terms that may be served.

Form 990 governing body review Part VI line 11

The Board Treasurer shall be responsible for conducting the financial affairs of the organization as directed and authorized by the Board of Directors and Executive Committees. Including the review of the annual tax filing and answer questions about it before presented to the Board Chair for signature.

Conflict of interest policy compliance Part VI line 12C

Whenever there is reason to believe that an actual or potential conflict of interest exists between GCCPG and an interested party, the Board ofDirectors shall determine the appropriate organizational response. Where the actual or potential conflict involves an employee of the organization the Executive Director shall report to the President the results of any review and the action taken.A.An interested party who has an actual or potential conflict of interest with respect to a proposed action or transaction of the corporation shall not participate in anyway in, or be present during, the deliberations and decision making of the organization with respect to such action or transaction. The minutes of the meeting shall reflect that the conflict disclosure was made and the vote taken.

Governing documents etc available to public Part VI line 19

GCCPG governing documents, conflict of interest policy, and financial statements are genrally made available upon request. Tax filings are made available to the State of Idaho and the Idaho Non-Profit

Filing and Contact Details

Filer

Filer Name
Gem Community Citizens Project Group Inc
EIN
82-0522106
Address
9428 N Government Way, Hayden, ID 83835-8212
Doing Business As
Hayden Senior Center

Signing Officer

Name
Jason Ball
Title
Co-Chair
Phone
2087627052
Signed
2021-05-02
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
152

Preparer

Firm
Garth V Rogers CPA PLLC
Address
5000 E Inverness Dr, Post Falls, ID 83854
Preparer
Garth Rogers
Phone
2082629502
Supplemental Narrative

Additional Explanations

General explanation attachment

The Gem Community Citizens Project Group (GCCPG) was formed in 1999 to address needs in our community with the first project being the Hayden Senior Center (HSC). In 2012, Jumpin Beans Mobile Food Bank was formed under the GCCPG umbrella to deliver sustenance to those who are homebound. In 2013, the Hayden Lake Marathon was formed under the GCCPG umbrella to provide an avenue for fitness and fundraising for seniors and youth alike, and to promote economic development in our community. The Hayden Senior Center has only a handful of paid staff members. The center is supported by countless volunteer hours from good people with willing hearts and helping hands. As a non-profit organization under the GCCPG umbrella, the Hayden Senior Center serves aging adults age 62 and older in our community. The Senior Center has an Executive Director, a Financial Officer, a Chef, and a Cook. With these four part-time employees, coupled with the efforts of many volunteers, seniors enjoy all that the Hayden Senior Center has to offer! The CGGPG Board of Directors oversees the operations of the three entities mentioned above. The Hayden Senior Center is the one that requires the greatest number of volunteer hours and the greatest resources. Board meetings are held at the Hayden Senior Center at 10am each third Wednesday of the month. We invite anyone who wishes to attend as a guest.Find us on our website: haydenseniorcenter.org Email us at: [email protected] or call us at: 208-762-7052

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors shall be appointed by the existing Board at the first meeting of each calendar year and ratified by a majority vote from the general membership at the annual meeting. Each Director shall serve a one-year term. There is no limit on the number of terms that may be served.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board Treasurer shall be responsible for conducting the financial affairs of the organization as directed and authorized by the Board of Directors and Executive Committees. Including the review of the annual tax filing and answer questions about it before presented to the Board Chair for signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Whenever there is reason to believe that an actual or potential conflict of interest exists between GCCPG and an interested party, the Board ofDirectors shall determine the appropriate organizational response. Where the actual or potential conflict involves an employee of the organization the Executive Director shall report to the President the results of any review and the action taken.A.An interested party who has an actual or potential conflict of interest with respect to a proposed action or transaction of the corporation shall not participate in anyway in, or be present during, the deliberations and decision making of the organization with respect to such action or transaction. The minutes of the meeting shall reflect that the conflict disclosure was made and the vote taken.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GCCPG governing documents, conflict of interest policy, and financial statements are genrally made available upon request. Tax filings are made available to the State of Idaho and the Idaho Non-Profit
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Gem Community Citizens Project Group (GCCPG) was formed in 1999 to address needs in our community with the first project being the Hayden Senior Center (HSC). In 2012, Jumpin Beans Mobile Food Bank was formed under the GCCPG umbrella to deliver sustenance to those who are homebound. In 2013, the Hayden Lake Marathon was formed under the GCCPG umbrella to provide an avenue for fitness and fundraising for seniors and youth alike, and to promote economic development in our community. The Hayden Senior Center has only a handful of paid staff members. The center is supported by countless volunteer hours from good people with willing hearts and helping hands. As a non-profit organization under the GCCPG umbrella, the Hayden Senior Center serves aging adults age 62 and older in our community. The Senior Center has an Executive Director, a Financial Officer, a Chef, and a Cook. With these four part-time employees, coupled with the efforts of many volunteers, seniors enjoy all that the Hayden Senior Center has to offer! The CGGPG Board of Directors oversees the operations of the three entities mentioned above. The Hayden Senior Center is the one that requires the greatest number of volunteer hours and the greatest resources. Board meetings are held at the Hayden Senior Center at 10am each third Wednesday of the month. We invite anyone who wishes to attend as a guest.Find us on our website: haydenseniorcenter.org Email us at: [email protected] or call us at: 208-762-7052
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.02$2.17$1.87$1.63$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$2.21$1.49$0.72
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$1.48$1.61$0.13
2021Detailed filing. Detailed filing data is available for this year.$2.05$0.01$2.04$2.25$1.68$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.40$0.80$1.60$1.97$1.76$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.37$1.95$1.85$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$1.23$1.03$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.33$1.04$0.99$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$1.20$1.02$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$1.19$0.99$0.20
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$1.20$1.16$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.94$0.94$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.01$0.71$0.97