Civic Intelligence

Southern Artisan Training Institute Inc

990 • Fiscal year 2021 • EIN 82-0631249

Jan 01, 2021 to Dec 31, 2021 • Filed on Feb 15, 2023

136 S Adams StreetJackson, MS 39203

(601) 982-4443

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.78x

Higher debt load relative to assets than 92% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

0.75x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

25th percentile

-1.9%

Higher net margin than 25% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$11,402

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

31st percentile

0.7%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-9.9%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$752,665

Up $5,145 (+0.7%) from 2020

Net Assets

Up

$165,315

Up $5,234 (+3.3%) from 2020

Liabilities

Down

$587,350

Down $89 (-0.0%) from 2020

Revenue

Down

$782,064

Down $86,125 (-9.9%) from 2020

Expenses

Up

$796,625

Up $4,714 (+0.6%) from 2020

Net Income

Down

-$14,561

Down $90,839 (-119%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2017: $246,735Liabilities 2017: $237,3922017Assets 2018: $226,727Liabilities 2018: $259,448Net Assets 2018: -$32,7212018Assets 2019: $719,294Liabilities 2019: $645,595Net Assets 2019: $73,6992019Assets 2020: $747,520Liabilities 2020: $587,439Net Assets 2020: $160,0812020Assets 2021: $752,665Liabilities 2021: $587,350Net Assets 2021: $165,3152021Assets 2022: $605,313Liabilities 2022: $538,749Net Assets 2022: $66,5642022Assets 2023: $595,330Liabilities 2023: $593,844Net Assets 2023: $1,4862023Assets 2024: $576,086Liabilities 2024: $585,189Net Assets 2024: -$9,1032024

Highlighted filing

2021

Assets$752,665
Liabilities$587,350
Net Assets$165,315

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $64,328Expenses 2017: $54,985Net Income 2017: $9,3432017Revenue 2018: $139,689Expenses 2018: $174,552Net Income 2018: -$34,8632018Revenue 2019: $675,042Expenses 2019: $569,807Net Income 2019: $105,2352019Revenue 2020: $868,189Expenses 2020: $791,911Net Income 2020: $76,2782020Revenue 2021: $782,064Expenses 2021: $796,625Net Income 2021: -$14,5612021Revenue 2022: $707,186Expenses 2022: $805,937Net Income 2022: -$98,7512022Revenue 2023: $732,165Expenses 2023: $797,243Net Income 2023: -$65,0782023Revenue 2024: $740,341Expenses 2024: $750,930Net Income 2024: -$10,5892024

Highlighted filing

2021

Revenue$782,064
Expenses$796,625
Net Income-$14,561
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Feb 15, 2023
Return Version
2021v4.2
Gross Receipts
$782,064
Mission and Program Overview

Mission

To empower youth by providing an innovative and holistic job training and life skills program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$535,186$521,156▼ $14,030
Cash and Non-Interest-Bearing Accounts$133,843$141,430▲ $7,587
Accounts Receivable$75,554$87,792▲ $12,238
Prepaid Expenses and Deferred Charges$2,937$2,287▼ $650
Total Assets$747,520$752,665▲ $5,145
Liabilities
Other Liabilities$501,580$478,593▼ $22,987
Accounts Payable and Accrued Expenses$54,307$74,623▲ $20,316
Deferred Revenue$31,552$34,134▲ $2,582
Total Liabilities$587,439$587,350▼ $89
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$160,081$134,511▼ $25,570
Net Assets With Donor Restrictions-$30,804-
Total Net Assets Fund Balance$160,081$165,315▲ $5,234
Total Liabilities and Net Assets / Fund Balance$747,520$752,665▲ $5,145

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$451,373$41,464$492,837
Other Land Buildings$18,971$7,525$26,496
Land$23,067-$23,067
Leasehold Improvements$17,168$4,832$22,000
Equipment$10,577$9,770$20,347
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Caitlin BrookingSecretary/CEOFT$10,352$1,050$11,402

Board Members and Trustees

NameTitle
Carol BurgerChair
David JohnsonVice Chair
James CarterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$777,422
Program Service Revenue
$4,193
Investment Income
$4
Other Revenue
$445
All Other Contributions
$84,831
Change in Net Assets
$-14,561

Audited Revenue Reconciliation

Revenue per Audited Statements
$782,064
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$19,795
Total Revenue per Audited Statements
$801,859
Total Revenue per Form 990
$782,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$461,626
Other Expenses$334,999
Total Fundraising Expense$34,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$331,677$18,445$23,544$373,666
Fees for Services Other$75,034$4,356$4,275$83,665
Fees for Services Accounting-$61,299-$61,299
Other Employee Benefits$37,193$8,004$1,883$47,080
Payroll Taxes$24,117$5,190$1,221$30,528
Interest$26,522$2,358$589$29,469
Depreciation Depletion$12,525$13,505-$26,030
Occupancy$20,795$2,413$333$23,541
Office Expenses$14,881$7,091$306$22,278
Current Officers, Directors, Trustees, and Key Employees$9,189$511$652$10,352
Insurance$7,978$709$177$8,864
Advertising$893$5,047$676$6,616
Travel$1,181$863-$2,044
Other Expenses$130$732$98$960
Total Functional Expenses$630,440$132,064$34,121$796,625

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$796,625
Total Expenses per Audited Statements$796,625
Total Expenses per Form 990$796,625
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Hope Loan$478,593
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A draft of the form 990 is sent to the board members. Form 990 is reviewed and any questions that arise from the board members are answered/cleared prior to the filing of the return.

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

The conflict of interest policy is provided to all board members and any necessary disclosures are made annually. Any conflict of interest that arises is resolved by the board of directors and is recorded in the official board minutes.

Form 990, Part VI, Section B, Line 15

No officers are paid by the organization.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Refill Jackson Initiative
EIN
82-0631249
Phone
6019824443
Address
136 S ADAMS STREET, JACKSON, MS 39203

Signing Officer

Name
Caitlin Brooking
Title
Secretary/CEO
Phone
6019824443
Signed
2023-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caitlin Brooking
Formed
2015
Legal Domicile
Ms
Voting Board Members
4
Independent Board Members
3
Employees
21
Volunteers
3

Preparer

Firm
Matthews Cutrer & Lindsay Pa
Address
1020 HIGHLAND COLONY PKWY 500, RIDGELAND, MS 39157
Preparer
J Raleigh Cutrer CPA
Phone
6018988875
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract/professional services: program service expenses 75,034. Management and general expenses 4,356. Fundraising expenses 4,275. Total expenses 83,665.

Part XII Line 2C-committee Oversight of the Audited Financial Statements

The auditor meets with the board of directors making a full presentation at the completion of the audit for the year answering any of the board's questions. The auditor works closely with the board of directors during the year should any concerns arise.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Ristricted income 19,795.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0134725
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt064089
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02500723
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0766
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04964
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0239
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06010
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04193
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0445
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0445
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt02486688
IRS990ScheduleA/SubstantialContributorsTotAmt014035
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0777422
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0861437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0663050
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0134725
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt064089
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02500723
IRS990ScheduleA/TotalSupportAmt02507178
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/BuildingsGrp/BookValueAmt0451373
IRS990ScheduleD/BuildingsGrp/DepreciationAmt041464
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0492837
IRS990ScheduleD/EquipmentGrp/BookValueAmt010577
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09770
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020347
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0796625
IRS990ScheduleD/LandGrp/BookValueAmt023067
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023067
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017168
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04832
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt022000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018971
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07525
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt026496
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0478593
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0HOPE LOAN
IRS990ScheduleD/OtherRevenueAmt019795
IRS990ScheduleD/RevenueNotReportedAmt019795
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0782064
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RISTRICTED INCOME 19,795.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0521156
IRS990ScheduleD/TotalExpensesPerForm990Amt0796625
IRS990ScheduleD/TotalLiabilityAmt0478593
IRS990ScheduleD/TotalRevenuePerForm990Amt0782064
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0801859
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0796625
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 IS SENT TO THE BOARD MEMBERS. FORM 990 IS REVIEWED AND ANY QUESTIONS THAT ARISE FROM THE BOARD MEMBERS ARE ANSWERED/CLEARED PRIOR TO THE FILING OF THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL BOARD MEMBERS AND ANY NECESSARY DISCLOSURES ARE MADE ANNUALLY. ANY CONFLICT OF INTEREST THAT ARISES IS RESOLVED BY THE BOARD OF DIRECTORS AND IS RECORDED IN THE OFFICIAL BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OFFICERS ARE PAID BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT/PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 75,034. MANAGEMENT AND GENERAL EXPENSES 4,356. FUNDRAISING EXPENSES 4,275. TOTAL EXPENSES 83,665.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE AUDITOR MEETS WITH THE BOARD OF DIRECTORS MAKING A FULL PRESENTATION AT THE COMPLETION OF THE AUDIT FOR THE YEAR ANSWERING ANY OF THE BOARD'S QUESTIONS. THE AUDITOR WORKS CLOSELY WITH THE BOARD OF DIRECTORS DURING THE YEAR SHOULD ANY CONCERNS ARISE.
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 B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII LINE 2C-COMMITTEE OVERSIGHT OF THE AUDITED FINANCIAL STATEMENTS
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0REFILL CAFE LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0832814994
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0MS
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt03317 NORTH STATE STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0JACKSON
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0MS
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd039216
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MS
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0747520
IRS990/TotalAssetsEOYAmt0752665
IRS990/TotalAssetsGrp/BOYAmt0747520
IRS990/TotalAssetsGrp/EOYAmt0752665
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0777422
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034121
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132064
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0630440
IRS990/TotalFunctionalExpensesGrp/TotalAmt0796625
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0587439
IRS990/TotalLiabilitiesEOYAmt0587350
IRS990/TotalLiabilitiesGrp/BOYAmt0587439
IRS990/TotalLiabilitiesGrp/EOYAmt0587350
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0160081
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0165315
IRS990/TotalOtherCompensationAmt01050
IRS990/TotalProgramServiceExpensesAmt0630440
IRS990/TotalProgramServiceRevenueAmt04193
IRS990/TotalReportableCompFromOrgAmt010352
IRS990/TotalRevenueGrp/ExclusionAmt0449
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04193
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0782064
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0747520
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0752665
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0863
IRS990/TravelGrp/ProgramServicesAmt01181
IRS990/TravelGrp/TotalAmt02044
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0136 S ADAMS STREET

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