Civic Intelligence

Stacks and Joules Inc.

990 • Fiscal year 2023 • EIN 82-2358571

Sep 01, 2022 to Aug 31, 2023 • Filed on Jan 24, 2024

339 11th St SEWashington, DC 20003

(612) 203-9884

Siviq Scores

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

Liabilities / Assets

58th percentile

0.03x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

47th percentile

0.01x

Higher debt load relative to revenue than 47% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Net Margin

49th percentile

4.6%

Higher net margin than 49% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

90th percentile

$104,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 18.9% of source-year revenue.

2023 filings • NTEE B • $500k-$1M nonprofits • Source year 2023

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-4.4%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • NTEE B • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$157,646

Up $15,882 (+11%) from 2022

Net Assets

Up

$153,575

Up $25,414 (+20%) from 2022

Liabilities

Down

$4,071

Down $9,532 (-70%) from 2022

Revenue

Down

$549,069

Down $25,261 (-4.4%) from 2022

Expenses

Up

$523,655

Up $63,550 (+14%) from 2022

Net Income

Down

$25,414

Down $88,811 (-78%) from 2022

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2017: $1Liabilities 2017: $02017Assets 2018: $39,516Liabilities 2018: $50,0002018Assets 2019: $419Liabilities 2019: $50,4422019Assets 2020: $106,894Liabilities 2020: $109,961Net Assets 2020: -$3,0672020Assets 2021: $91,835Liabilities 2021: $76,899Net Assets 2021: $14,9362021Assets 2022: $141,764Liabilities 2022: $13,603Net Assets 2022: $128,1612022Assets 2023: $157,646Liabilities 2023: $4,071Net Assets 2023: $153,5752023Assets 2024: $127,427Liabilities 2024: $0Net Assets 2024: $127,4272024Assets 2025: $239,060Liabilities 2025: $15,994Net Assets 2025: $223,0662025

Highlighted filing

2023

Assets$157,646
Liabilities$4,071
Net Assets$153,575

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $96,841Expenses 2018: $107,325Net Income 2018: -$10,4842018Revenue 2019: $113,192Expenses 2019: $152,731Net Income 2019: -$39,5392019Revenue 2020: $364,070Expenses 2020: $314,322Net Income 2020: $49,7482020Revenue 2021: $366,280Expenses 2021: $347,277Net Income 2021: $19,0032021Revenue 2022: $574,330Expenses 2022: $460,105Net Income 2022: $114,2252022Revenue 2023: $549,069Expenses 2023: $523,655Net Income 2023: $25,4142023Revenue 2024: $705,163Expenses 2024: $731,311Net Income 2024: -$26,1482024Revenue 2025: $983,401Expenses 2025: $887,762Net Income 2025: $95,6392025

Highlighted filing

2023

Revenue$549,069
Expenses$523,655
Net Income$25,414
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jan 24, 2024
Return Version
2022v5.0
Gross Receipts
$549,069
Mission and Program Overview

Mission

Stacks+joules is a nonprofit project-based learning program in computer programming and wireless network management. Our specalized curriculum engages young peoples' creativity to supercharge their strengths as learners and get them on the fast-track to valuable technology skills - regardless of prior experience or training.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,158$140,903▲ $31,745
Land, Buildings, and Equipment, Net$13,072$14,089▲ $1,017
Prepaid Expenses and Deferred Charges$1,865$2,460▲ $595
Cash and Non-Interest-Bearing Accounts$17,669$194▼ $17,475
Total Assets$141,764$157,646▲ $15,882
Liabilities
Accounts Payable and Accrued Expenses$13,603$4,071▼ $9,532
Total Liabilities$13,603$4,071▼ $9,532
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$128,161$153,575▲ $25,414
Total Net Assets Fund Balance$128,161$153,575▲ $25,414
Total Liabilities and Net Assets / Fund Balance$141,764$157,646▲ $15,882

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,089$9,400$23,489
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
J Michael ConwayPresident and ClerkFT$104,000$104,000
Jonathan SpoonerTreasurerFT$104,000$104,000

Board Members and Trustees

NameTitle
Felix RamosDirector
Joseph BohmDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$349,055
Program Service Revenue
$200,000
Investment Income
$14
Other Revenue
$0
All Other Contributions
$206,191
Change in Net Assets
$25,414

Audited Revenue Reconciliation

Revenue per Audited Statements
$549,069
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$549,069
Total Revenue per Form 990
$549,069
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$341,390
Other Expenses$182,265
Total Fundraising Expense$13,571
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$191,880$10,920$5,200$208,000
Other Salaries and Wages$98,634$5,613$2,673$106,920
Travel$25,940$1,589$1,513$29,042
Payroll Taxes$24,419$1,390$661$26,470
Fees for Services Accounting-$14,485-$14,485
All Other Expenses$8,741$1,173$2,040$11,954
Other Expenses$12,000$6,616-$6,616
Conferences and Meetings$4,734$675$665$6,074
Depreciation Depletion$4,954--$4,954
Occupancy$559$1,676-$2,235
Fees for Services Legal-$1,318-$1,318
Advertising--$819$819
Total Functional Expenses$464,629$45,455$13,571$523,655

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$523,655
Total Expenses per Audited Statements$523,655
Total Expenses per Form 990$523,655
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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

Prior to filing, a draft of the 990 is distributed to the board of directors for review and approval.

Form 990, Part VI, Section B, Line 15

The board reviewed and approved compensation in conjunction with data from other organizations of comparable size and complexities.

Form 990, Part VI, Section C, Line 19

The organization makes available upon request.

Filing and Contact Details

Filer

Filer Name
Stacks Joules Inc
EIN
82-2358571
Phone
6122039884
Address
339 11TH ST SE, WASHINGTON, DC 20003

Signing Officer

Name
J Michael Conway
Title
President
Phone
6122039884
Signed
2024-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Michael Conway
Formed
2017
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
4
Volunteers
40

Preparer

Firm
Lee & Crowley LLC
Address
423 W BROADWAY STE 304, BOSTON, MA 02127
Preparer
James Keefe
Phone
6173568220
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Under asc 740, an organization must recognize the financial statement effects of a tax position taken for tax return purposes when it is more likely than not that the position will not be sustained upon examination by a taxing authority. The organization does not believe it has taken any material uncertain tax positions, and, accordingly, it has not recorded any liability for unrecognized tax benefits. The organization has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the organization has filed irs form 990 information returns, as required, and all other applicable returns in jurisdictions where so required. For the years ended august 31, 2023 and 2022, there were no interest or penalties recorded or included in the statements of activities.

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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt017
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0105
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0132
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0272
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.60090
IRS990ScheduleA/PublicSupportPY509Pct00.54820
IRS990ScheduleA/PublicSupportTotal509Amt01181877
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0144000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0198792
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0144000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0188000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0110000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0784792
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0549055
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0574326
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0366263
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0363965
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0113060
IRS990ScheduleA/Total509Grp/TotalAmt01966669
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0549069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0574330
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0366280
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0364070
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0113192
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01966941
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/BookValueAmt014089
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09400
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt023489
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0523655
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0549069
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER ASC 740, AN ORGANIZATION MUST RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY A TAXING AUTHORITY. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ORGANIZATION HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. FOR THE YEARS ENDED AUGUST 31, 2023 AND 2022, THERE WERE NO INTEREST OR PENALTIES RECORDED OR INCLUDED IN THE STATEMENTS OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014089
IRS990ScheduleD/TotalExpensesPerForm990Amt0523655
IRS990ScheduleD/TotalRevenuePerForm990Amt0549069
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0549069
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0523655
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING, A DRAFT OF THE 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWED AND APPROVED COMPENSATION IN CONJUNCTION WITH DATA FROM OTHER ORGANIZATIONS OF COMPARABLE SIZE AND COMPLEXITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/StatesWhereCopyOfReturnIsFldCd1NY
IRS990/StatesWhereCopyOfReturnIsFldCd2CA
IRS990/StatesWhereCopyOfReturnIsFldCd3DC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0141764
IRS990/TotalAssetsEOYAmt0157646
IRS990/TotalAssetsGrp/BOYAmt0141764
IRS990/TotalAssetsGrp/EOYAmt0157646
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0349055
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013571
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045455
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0464629
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523655
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013603
IRS990/TotalLiabilitiesEOYAmt04071
IRS990/TotalLiabilitiesGrp/BOYAmt013603
IRS990/TotalLiabilitiesGrp/EOYAmt04071
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0128161
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0153575
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0464629
IRS990/TotalProgramServiceRevenueAmt0200000
IRS990/TotalReportableCompFromOrgAmt0208000
IRS990/TotalRevenueGrp/ExclusionAmt014
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0200000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0549069
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0141764
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157646
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt01513
IRS990/TravelGrp/ManagementAndGeneralAmt01589
IRS990/TravelGrp/ProgramServicesAmt025940
IRS990/TravelGrp/TotalAmt029042
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0339 11TH ST SE
IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0DC
IRS990/USAddress/ZIPCd020003
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTPS://STACKSANDJOULES.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0J MICHAEL CONWAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06122039884
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STACKS JOULES INC
ReturnHeader/Filer/BusinessNameControlTxt0STAC
ReturnHeader/Filer/EIN0822358571
ReturnHeader/Filer/PhoneNum06122039884
ReturnHeader/Filer/USAddress/AddressLine1Txt0339 11TH ST SE
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DC
ReturnHeader/Filer/USAddress/ZIPCd020003
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843551139
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LEE & CROWLEY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0423 W BROADWAY STE 304
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOSTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002127
ReturnHeader/PreparerPersonGrp/PhoneNum06173568220
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES KEEFE
ReturnHeader/ReturnTs02024-01-24T11:40:29-06:00

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