Civic Intelligence

Change Summer Inc.

990 • Fiscal year 2019 • EIN 83-0670185

Oct 01, 2018 to Sep 30, 2019 • Filed on May 12, 2020

Organization ProfileWWW.CHANGESUMMER.ORG
119 W 72nd Street Suite 187New York, NY 10023

(617) 593-8002

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.16x

Higher debt load relative to assets than 62% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

23rd percentile

0.02x

Higher debt load relative to revenue than 23% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

7.5%

Higher net margin than 55% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

37th percentile

$66,250

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 3.5% of source-year revenue.

2019 filings • NTEE O • $1M-$5M nonprofits • Source year 2019

Asset Growth

99th percentile

290%

Faster asset growth than 99% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

100th percentile

3651%

Faster revenue growth than 100% of similar nonprofits.

2019 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$202,695

Up $150,771 (+290%) from 2018

Net Assets

Up

$169,331

Up $140,006 (+477%) from 2018

Liabilities

Up

$33,364

Up $10,765 (+48%) from 2018

Revenue And Expenses
Liabilities / Revenue23rd percentileNet Margin55th percentile

Revenue

Up

$1,875,727

Up $1,825,727 (+3651%) from 2018

Expenses

Up

$1,735,721

Up $1,715,046 (+8295%) from 2018

Net Income

Up

$140,006

Up $110,681 (+377%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth99th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $51,924Liabilities 2018: $22,599Net Assets 2018: $29,3252018Assets 2019: $202,695Liabilities 2019: $33,364Net Assets 2019: $169,3312019Assets 2020: $946,414Liabilities 2020: $525,893Net Assets 2020: $420,5212020Assets 2021: $1,090,174Liabilities 2021: $435,741Net Assets 2021: $654,4332021Assets 2022: $3,418,945Liabilities 2022: $975,355Net Assets 2022: $2,443,5902022Assets 2023: $2,429,917Liabilities 2023: $575,435Net Assets 2023: $1,854,4822023Assets 2024: $1,968,598Liabilities 2024: $1,150,709Net Assets 2024: $817,8892024

Highlighted filing

2019

Assets$202,695
Liabilities$33,364
Net Assets$169,331
Open 2019 Filing

Operations Trend

Revenue Growth100th percentile

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

$10M$5.0M$0-$5.0MRevenue 2018: $50,000Expenses 2018: $20,675Net Income 2018: $29,3252018Revenue 2019: $1,875,727Expenses 2019: $1,735,721Net Income 2019: $140,0062019Revenue 2020: $1,222,621Expenses 2020: $971,431Net Income 2020: $251,1902020Revenue 2021: $2,592,483Expenses 2021: $2,358,671Net Income 2021: $233,8122021Revenue 2022: $6,932,760Expenses 2022: $5,143,603Net Income 2022: $1,789,1572022Revenue 2023: $5,596,465Expenses 2023: $6,185,573Net Income 2023: -$589,1082023Revenue 2024: $6,138,986Expenses 2024: $7,175,579Net Income 2024: -$1,036,5932024

Highlighted filing

2019

Revenue$1,875,727
Expenses$1,735,721
Net Income$140,006
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2018 to Sep 30, 2019
Signed
May 12, 2020
Return Version
2018v3.1
Gross Receipts
$1,875,727
Mission and Program Overview

Mission

To close the achievement gap and prepare low-income students to graduate from college. In order to accomplish that mission, they believe it is critical that their scholars have the necessary social, emotional, and non-cognitive skills to get to and through college.

Change Summer provides students from under-resourced communities with a summer experience that increases independence, curiosity, confidence, and responsibility - all critical skills for a successful future.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$50,000$198,316▲ $148,316
Prepaid Expenses and Deferred Charges$1,924$4,379▲ $2,455
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Total Assets$51,924$202,695▲ $150,771
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$22,599$33,364▲ $10,765
Total Liabilities$22,599$33,364▲ $10,765
Net Assets / Fund Balance
Unrestricted Net Assets$29,325$169,331▲ $140,006
Total Net Assets Fund Balance$29,325$169,331▲ $140,006
Total Liabilities and Net Assets / Fund Balance$51,924$202,695▲ $150,771
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joshua PhillipsCEOFT$66,250$66,250

Board Members and Trustees

NameTitle
Evan RudallOfficer
Samantha TweedyOfficer
Sam BorekTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,752,376
Program Service Revenue
$123,351
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,752,376
Change in Net Assets
$140,006

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded1$50,000
Total Noncash Contributions1$50,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,875,727
Total Revenue per Audited Statements
$1,875,727
Total Revenue per Form 990
$1,875,727
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,138,828
Salaries, Compensation, and Employee Benefits$596,893
Total Fundraising Expense$110,965
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$366,987$51,537$52,959$471,483
Occupancy$300,000--$300,000
Fees for Services Accounting$54,668$32,722-$87,390
Other Expenses$24,500$24,499$32,665$81,664
All Other Expenses$58,289$7,561$3,745$69,595
Current Officers, Directors, Trustees, and Key Employees$39,750$11,263$15,237$66,250
Payroll Taxes$52,358$3,260$3,542$59,160
Fees for Services Legal-$41,949-$41,949
Fees for Services Other$23,117$3,626-$26,743
Insurance$24,608$1,924-$26,532
Office Expenses$15,059$1,023$1,111$17,193
Travel$10,575$1,368$1,706$13,649
Total Functional Expenses$1,443,165$181,591$110,965$1,735,721

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,735,721
Total Expenses per Audited Statements$1,735,721
Total Expenses per Form 990$1,735,721
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
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“Submitted and reviewed by CEO and Treasurer before filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“The company requires all employees to disclose all current and possible conflicts of interest. Prior to entering any new contracts, the company evaluates all possible conflicts of interest, and investigates any issues that appear.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The board reviewed and discussed an analysis of comparable compensation figures of Executive Directors and CEOs of similar non-profit organizations.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“The board reviewed and discussed an analysis of comparable compensation figures of full-time employees of similar non-profit organizations.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Information about the organization can be obtained from the Organization's CEO located at 119 W. 72nd Street, Suite 187, New York, NY 10023.”

Filing and Contact Details

Filer

Filer Name
Change Summer Inc
EIN
83-0670185
Phone
6175938002
Address
119 W 72ND STREET SUITE 187, NEW YORK, NY 10023

Signing Officer

Name
Joshua Phillips
Title
CEO
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
3
Employees
3

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747-2731
Preparer
Andrew M Zwerman CPA
Phone
6317771000
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Management has analyzed the tax positions taken by the Organization, and has concluded that as of September 30, 2019 there are no known uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Organization is subject to routine audits by taxing jurisdictions. Management believes that the Organization's tax returns prior to 2018 are no longer subject to examination, based on the normal statutory periods subject to audit, notwithstanding any events or circumstances that may exist, which could expand the open period.”

Raw XML AppendixShowing 400 of 402 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt022599
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt033364
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Change Summer provides students from under-resourced communities with a summer experience that increases independence, curiosity, confidence, and responsibility - all critical skills for a successful future.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt01752376
IRS990/AllOtherExpensesGrp/FundraisingAmt03745
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt07561
IRS990/AllOtherExpensesGrp/ProgramServicesAmt058289
IRS990/AllOtherExpensesGrp/TotalAmt069595
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JOSHUA PHILLIPS
IRS990/BooksInCareOfDetail/PhoneNum06175938002
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0119 W 72ND STREET SUITE 187
IRS990/BooksInCareOfDetail/USAddress/CityNm0NEW YORK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd010023
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt050000
IRS990/CashNonInterestBearingGrp/EOYAmt0198316
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt015237
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011263
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt039750
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt066250
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01752376
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01138828
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0123351
IRS990/CYRevenuesLessExpensesAmt0140006
IRS990/CYSalariesCompEmpBnftPaidAmt0596893
IRS990/CYTotalExpensesAmt01735721
IRS990/CYTotalFundraisingExpenseAmt0110965
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01875727
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0true
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Change Summer provides students from under-resourced communities with a summer experience that increases independence, curiosity, confidence, and responsibility - all critical skills for a successful future.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt01443165
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt032722
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt054668
IRS990/FeesForServicesAccountingGrp/TotalAmt087390
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt041949
IRS990/FeesForServicesLegalGrp/TotalAmt041949
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt03626
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt023117
IRS990/FeesForServicesOtherGrp/TotalAmt026743
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSHUA PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm1SAMANTHA TWEEDY
IRS990/Form990PartVIISectionAGrp/PersonNm2SAM BOREK
IRS990/Form990PartVIISectionAGrp/PersonNm3EVAN RUDALL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt066250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3OFFICER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01875727
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt01924
IRS990/InsuranceGrp/ProgramServicesAmt024608
IRS990/InsuranceGrp/TotalAmt026532
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LegalDomicileStateCd0NY
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Change Summer provides students from under-resourced communities with a summer experience that increases independence, curiosity, confidence, and responsibility - all critical skills for a successful future.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt029325
IRS990/NetAssetsOrFundBalancesEOYAmt0169331
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt050000
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt0300000
IRS990/OccupancyGrp/TotalAmt0300000
IRS990/OfficeExpensesGrp/FundraisingAmt01111
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01023
IRS990/OfficeExpensesGrp/ProgramServicesAmt015059
IRS990/OfficeExpensesGrp/TotalAmt017193
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CAMP FACILITY FOOD SERVICE
IRS990/OtherExpensesGrp/Desc1CAMPER TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2SUMMER PROGRAM
IRS990/OtherExpensesGrp/Desc3MARKETING EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt032665
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0859
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt124499
IRS990/OtherExpensesGrp/ProgramServicesAmt0207528
IRS990/OtherExpensesGrp/ProgramServicesAmt1145663
IRS990/OtherExpensesGrp/ProgramServicesAmt2120063
IRS990/OtherExpensesGrp/ProgramServicesAmt324500
IRS990/OtherExpensesGrp/TotalAmt0207528
IRS990/OtherExpensesGrp/TotalAmt1145663
IRS990/OtherExpensesGrp/TotalAmt2120922
IRS990/OtherExpensesGrp/TotalAmt381664
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt052959
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt051537
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0366987
IRS990/OtherSalariesAndWagesGrp/TotalAmt0471483
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03542
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03260
IRS990/PayrollTaxesGrp/ProgramServicesAmt052358
IRS990/PayrollTaxesGrp/TotalAmt059160
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01924
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04379
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CAMP FEES
IRS990/ProgramServiceRevenueGrp/Desc1DONATED SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt081950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140314
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21087
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt081950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt140314
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21087
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt050000
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt020675
IRS990/PYRevenuesLessExpensesAmt029325
IRS990/PYTotalExpensesAmt020675
IRS990/PYTotalRevenueAmt050000
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0140006
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt050000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt050000
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt050000
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt050000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt050000
IRS990ScheduleA/TotalSupportAmt050000
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt01735721
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01875727
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has analyzed the tax positions taken by the Organization, and has concluded that as of September 30, 2019 there are no known uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Organization is subject to routine audits by taxing jurisdictions. Management believes that the Organization's tax returns prior to 2018 are no longer subject to examination, based on the normal statutory periods subject to audit, notwithstanding any events or circumstances that may exist, which could expand the open period.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt01735721
IRS990ScheduleD/TotalRevenuePerForm990Amt01875727
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01875727
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01735721
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/ContributionCnt01
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NonCashCheckboxInd0X
IRS990ScheduleM/SecuritiesPubliclyTradedGrp/NoncashContributionsRptF990Amt050000
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Submitted and reviewed by CEO and Treasurer before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The company requires all employees to disclose all current and possible conflicts of interest. Prior to entering any new contracts, the company evaluates all possible conflicts of interest, and investigates any issues that appear.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board reviewed and discussed an analysis of comparable compensation figures of Executive Directors and CEOs of similar non-profit organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board reviewed and discussed an analysis of comparable compensation figures of full-time employees of similar non-profit organizations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Information about the organization can be obtained from the Organization's CEO located at 119 W. 72nd Street, Suite 187, New York, NY 10023.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt051924
IRS990/TotalAssetsEOYAmt0202695
IRS990/TotalAssetsGrp/BOYAmt051924
IRS990/TotalAssetsGrp/EOYAmt0202695
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01752376
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0110965
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0181591
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01443165
IRS990/TotalFunctionalExpensesGrp/TotalAmt01735721
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022599
IRS990/TotalLiabilitiesEOYAmt033364
IRS990/TotalLiabilitiesGrp/BOYAmt022599
IRS990/TotalLiabilitiesGrp/EOYAmt033364
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt029325
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169331
IRS990/TotalProgramServiceExpensesAmt01443165
IRS990/TotalProgramServiceRevenueAmt0123351
IRS990/TotalReportableCompFromOrgAmt066250
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0123351
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01875727
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt051924
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0202695
IRS990/TravelGrp/FundraisingAmt01706
IRS990/TravelGrp/ManagementAndGeneralAmt01368
IRS990/TravelGrp/ProgramServicesAmt010575
IRS990/TravelGrp/TotalAmt013649
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt029325
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0169331
IRS990/USAddress/AddressLine1Txt0119 W 72ND STREET SUITE 187
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010023
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.CHANGESUMMER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHANGE SUMMER INC
ReturnHeader/Filer/BusinessNameControlTxt0CHAN
ReturnHeader/Filer/EIN0830670185
ReturnHeader/Filer/PhoneNum06175938002
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 W 72ND STREET SUITE 187
ReturnHeader/Filer/USAddress/CityNm0NEW YORK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd010023
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112836481
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wagner & Zwerman LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 Old Country Road Ste 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Melville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0117472731
ReturnHeader/PreparerPersonGrp/PhoneNum06317771000
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANDREW M ZWERMAN CPA
ReturnHeader/ReturnTs02020-05-12T08:30:23-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-10-01

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$202,695
Liabilities
$33,364
Net assets
$169,331
Revenue
$1,875,727
Expenses
$1,735,721
Net income
$140,006
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.97$1.15$0.82$6.14$7.18$1.04
2023Detailed filing. Detailed filing data is available for this year.$2.43$0.58$1.85$5.60$6.19$0.59
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.42$0.98$2.44$6.93$5.14$1.79
2021Detailed filing. Detailed filing data is available for this year.$1.09$0.44$0.65$2.59$2.36$0.23
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.53$0.42$1.22$0.97$0.25
2019Detailed filing. Detailed filing data is available for this year.$0.20$0.03$0.17$1.88$1.74$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.03$0.05$0.02$0.03