Civic Intelligence

Eca Support Corporation

EIN 83-0666071 • 501(c)3 • Washington, DC

Profile

The support corporations mission is to support and facilitate a complex series of loans to the early childhood academy through the new markets tax credit(nmtc) program to develop and construct a 300-student public charter school facility located at 885 barnaby street, se, washington d.c. 20032. In addition to serving as a leveraged lender under the nmtc program, the support corporation will provide the project's equity investor with a number of assurances regarding the project's eligibility for the new markets tax credits.

885 Barnaby Street SEWashington, DC 20032
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.88x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

17.48x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

25th percentile

-4.2%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

31st percentile

-0.2%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

0.0%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$11,214,469

Down $23,838 (-0.2%) from 2023

Liabilities

Flat

$9,814,889

Flat from 2023

Net Assets

Down

$1,399,580

Down $23,838 (-1.7%) from 2023

Operations
Liabilities / Revenue98th percentileNet Margin25th percentile

Revenue

Up

$561,428

Up $14 (+0.0%) from 2023

Expenses

Up

$585,266

Up $1,551 (+0.3%) from 2023

Net Income

Down

-$23,838

Down $1,537 (-6.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth31st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15M$10M$5.0M$0Assets 2019: $11,260,641Liabilities 2019: $9,750,411Net Assets 2019: $1,510,2302019Assets 2020: $11,304,286Liabilities 2020: $9,814,890Net Assets 2020: $1,489,3962020Assets 2021: $11,283,195Liabilities 2021: $9,814,890Net Assets 2021: $1,468,3052021Assets 2022: $11,260,609Liabilities 2022: $9,814,890Net Assets 2022: $1,445,7192022Assets 2023: $11,238,307Liabilities 2023: $9,814,889Net Assets 2023: $1,423,4182023Assets 2024: $11,214,469Liabilities 2024: $9,814,889Net Assets 2024: $1,399,5802024

Highlighted filing

2024

Assets$11,214,469
Liabilities$9,814,889
Net Assets$1,399,580
Open 2024 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2019: $1,990,642Expenses 2019: $480,232Net Income 2019: $1,510,4102019Revenue 2020: $561,423Expenses 2020: $582,257Net Income 2020: -$20,8342020Revenue 2021: $561,412Expenses 2021: $582,503Net Income 2021: -$21,0912021Revenue 2022: $561,401Expenses 2022: $583,987Net Income 2022: -$22,5862022Revenue 2023: $561,414Expenses 2023: $583,715Net Income 2023: -$22,3012023Revenue 2024: $561,428Expenses 2024: $585,266Net Income 2024: -$23,8382024

Highlighted filing

2024

Revenue$561,428
Expenses$585,266
Net Income-$23,838
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,214,469
Liabilities
$9,814,889
Net assets
$1,399,580
Revenue
$561,428
Expenses
$585,266
Net income
-$23,838
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$11.2$9.81$1.40$0.56$0.59$0.02
2023Detailed filing. Detailed filing data is available for this year.$11.2$9.81$1.42$0.56$0.58$0.02
2022Detailed filing. Detailed filing data is available for this year.$11.3$9.81$1.45$0.56$0.58$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$9.81$1.47$0.56$0.58$0.02
2020Detailed filing. Detailed filing data is available for this year.$11.3$9.81$1.49$0.56$0.58$0.02
2019Detailed filing. Detailed filing data is available for this year.$11.3$9.75$1.51$1.99$0.48$1.51
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 3, 2024
Return Version
2023v5.0
Gross Receipts
$561,428
Mission and Program Overview

Mission

The support corporations mission is to support and facilitate a complex series of loans to the early childhood academy through the new markets tax credit(nmtc) program to develop and construct a 300-student public charter school facility located at 885 barnaby street, se, washington d.c. 20032. In addition to serving as a leveraged lender under the nmtc program, the support corporation will provide the project's equity investor with a number of assurances regarding the project's eligibility for the new markets tax credits.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$11,140,800$11,140,800→ $0
Savings and Temporary Cash Investments$48,808$37,311▼ $11,497
Intangible Assets$24,489$13,400▼ $11,089
Total Assets$11,238,307$11,214,469▼ $23,838
Other Assets Total$24,210$22,958▼ $1,252
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,675,000$9,675,000→ $0
Accounts Payable and Accrued Expenses$139,889$139,889→ $0
Total Liabilities$9,814,889$9,814,889→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,423,418$1,399,580▼ $23,838
Total Net Assets Fund Balance$1,423,418$1,399,580▼ $23,838
Total Liabilities and Net Assets / Fund Balance$11,238,307$11,214,469▼ $23,838
Compensation and Service Providers
Top Officer Pay26th percentile

Board Members and Trustees

NameTitle
Deborah HallPresident
Eric BellameyDirector
Wendy EdwardsExecutive Di
Floyd HaynesTreasurer
James WilliamsVP & Secreta
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$561,428
Other Revenue
$0
Change in Net Assets
$-23,838

Audited Revenue Reconciliation

Revenue per Audited Statements
$561,428
Total Revenue per Audited Statements
$561,428
Total Revenue per Form 990
$561,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$585,266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest-$562,633-$562,633
Fees for Services Accounting-$11,544-$11,544
Depreciation Depletion-$11,089-$11,089
Total Functional Expenses$0$585,266$0$585,266

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$585,266
Total Expenses per Audited Statements$585,266
Total Expenses per Form 990$585,266
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Relevant information is given to a 3rd party for 990 preparation and review. The completed document is then presented to the executive director, chief financial officer and the board of directors for review prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“All new board members are required to complete and sign a disclosure document. Each person shall complete a disclosure form each year and the policy is reviewed annually by each member of the board. Prior to board action involving a conflict of interest, the board member having a conflict of interest shall disclose all facts related to the conflict of interest. Such disclosure is reflected in the minutes of the meeting and the board addresses the matter in a way to ensure the best interests of the organization are furthered. The board member who has a conflict of interest shall recuse themselves from participating in the decision except to respond to questions.”

Form 990, Page 6, Part VI, Line 19

“All governing documents, including the application for exemption, the articles of incorporation and the bylaws are available for public inspection upon request. In addition, the form 990 is made available upon request and it is available on guidestar.”

Filing and Contact Details

Filer

Filer Name
Eca Support Corporation
EIN
83-0666071
Phone
2023730035
Address
885 BARNABY STREET SE, WASHINGTON, DC 20032

Signing Officer

Name
Wendy Edwards
Title
Executive Director
Phone
2023730035
Signed
2024-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Edwards
Formed
2018
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Kendall Prebola and Jones LLC
Address
PO BOX 259, BEDFORD, PA 15522-0259
Preparer
Richard M Jones CPA
Phone
8146231880
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The support corporations mission is to support and facilitate a complex series of loans to the early childhood academy through the new markets tax credit(nmtc) program to develop and construct a 300-student public charter school facility located at 885 barnaby street, se, washington d.c. 20032. In addition to serving as a leveraged lender under the nmtc program, the support corporation will provide the project's equity investor with a number of assurances regarding the project's eligibility for the new markets tax credits.”

Form 990, Page 1, Part I, Line 6

“Volunteer services were provided by five members of the board”

Financial Statement Notes

Schedule D, Page 3, Part X

“Accounting principles generally accepted in the united states of america provide consistent guidance for the accounting for uncertainty in income taxes recognized in the charter school's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. The charter school performed an evaluation of uncertain tax positions for the year ended june 30, 2024, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. As of june 30, 2024, the statute of limitations for tax years 2020 through 2022 remains open with the u.s. Federal jurisdiction or the various states and local jurisdictions in which the charter school files tax returns. It is the charter school's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense. As of june 30, 2024, the charter school had no accruals for interest and/or penalties.”

Raw XML Appendix341 raw XML fields

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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CHARTER SCHOOL'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE CHARTER SCHOOL PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED JUNE 30, 2024, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAX-EXEMPT STATUS. AS OF JUNE 30, 2024, THE STATUTE OF LIMITATIONS FOR TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE CHARTER SCHOOL FILES TAX RETURNS. IT IS THE CHARTER SCHOOL'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSE. AS OF JUNE 30, 2024, THE CHARTER SCHOOL HAD NO ACCRUALS FOR INTEREST AND/OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt0585266
IRS990ScheduleD/TotalRevenuePerForm990Amt0561428
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0561428
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0585266
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SUPPORT CORPORATIONS MISSION IS TO SUPPORT AND FACILITATE A COMPLEX SERIES OF LOANS TO THE EARLY CHILDHOOD ACADEMY THROUGH THE NEW MARKETS TAX CREDIT(NMTC) PROGRAM TO DEVELOP AND CONSTRUCT A 300-STUDENT PUBLIC CHARTER SCHOOL FACILITY LOCATED AT 885 BARNABY STREET, SE, WASHINGTON D.C. 20032. IN ADDITION TO SERVING AS A LEVERAGED LENDER UNDER THE NMTC PROGRAM, THE SUPPORT CORPORATION WILL PROVIDE THE PROJECT'S EQUITY INVESTOR WITH A NUMBER OF ASSURANCES REGARDING THE PROJECT'S ELIGIBILITY FOR THE NEW MARKETS TAX CREDITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEER SERVICES WERE PROVIDED BY FIVE MEMBERS OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RELEVANT INFORMATION IS GIVEN TO A 3RD PARTY FOR 990 PREPARATION AND REVIEW. THE COMPLETED DOCUMENT IS THEN PRESENTED TO THE EXECUTIVE DIRECTOR, CHIEF FINANCIAL OFFICER AND THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL NEW BOARD MEMBERS ARE REQUIRED TO COMPLETE AND SIGN A DISCLOSURE DOCUMENT. EACH PERSON SHALL COMPLETE A DISCLOSURE FORM EACH YEAR AND THE POLICY IS REVIEWED ANNUALLY BY EACH MEMBER OF THE BOARD. PRIOR TO BOARD ACTION INVOLVING A CONFLICT OF INTEREST, THE BOARD MEMBER HAVING A CONFLICT OF INTEREST SHALL DISCLOSE ALL FACTS RELATED TO THE CONFLICT OF INTEREST. SUCH DISCLOSURE IS REFLECTED IN THE MINUTES OF THE MEETING AND THE BOARD ADDRESSES THE MATTER IN A WAY TO ENSURE THE BEST INTERESTS OF THE ORGANIZATION ARE FURTHERED. THE BOARD MEMBER WHO HAS A CONFLICT OF INTEREST SHALL RECUSE THEMSELVES FROM PARTICIPATING IN THE DECISION EXCEPT TO RESPOND TO QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL GOVERNING DOCUMENTS, INCLUDING THE APPLICATION FOR EXEMPTION, THE ARTICLES OF INCORPORATION AND THE BYLAWS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. IN ADDITION, THE FORM 990 IS MADE AVAILABLE UPON REQUEST AND IT IS AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0260088232
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0NMTC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0885 BARNABY STREET SE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WASHINGTON
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine2Txt0CHARTER SCHOOL
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0585266
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt09814889
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IRS990/TotalRevenueGrp/ExclusionAmt0561428
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0561428
IRS990/TotalVolunteersCnt05
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011214469
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02024-10-15 13:58:12Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY EDWARDS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02023730035
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ECA SUPPORT CORPORATION
ReturnHeader/Filer/BusinessNameControlTxt0ECAS
ReturnHeader/Filer/EIN0830666071
ReturnHeader/Filer/PhoneNum02023730035
ReturnHeader/Filer/USAddress/AddressLine1Txt0885 BARNABY STREET SE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462108854
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KENDALL PREBOLA AND JONES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 259
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEDFORD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0155220259
ReturnHeader/PreparerPersonGrp/PhoneNum08146231880
ReturnHeader/PreparerPersonGrp/PreparationDt02024-11-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD M JONES CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-11-04T12:33:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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