Civic Intelligence

Change Summer Inc.

990 • Fiscal year 2020 • EIN 83-0670185

Oct 01, 2019 to Sep 30, 2020 • Filed on Jul 26, 2021

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

85th percentile

0.56x

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

2020 filings • NTEE O • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

0.43x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • NTEE O • $1M-$5M nonprofits • Source year 2020

Net Margin

71st percentile

21%

Higher net margin than 71% of similar nonprofits.

2020 filings • NTEE O • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

96th percentile

$262,847

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.5% of source-year revenue.

2020 filings • NTEE O • $1M-$5M nonprofits • Source year 2020

Asset Growth

94th percentile

367%

Faster asset growth than 94% of similar nonprofits.

2020 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

14th percentile

-35%

Faster revenue growth than 14% of similar nonprofits.

2020 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$946,414

Up $743,719 (+367%) from 2019

Net Assets

Up

$420,521

Up $251,190 (+148%) from 2019

Liabilities

Up

$525,893

Up $492,529 (+1476%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin71st percentile

Revenue

Down

$1,222,621

Down $653,106 (-35%) from 2019

Expenses

Down

$971,431

Down $764,290 (-44%) from 2019

Net Income

Up

$251,190

Up $111,184 (+79%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2020

Assets$946,414
Liabilities$525,893
Net Assets$420,521
Open 2020 Filing

Operations Trend

Revenue Growth14th 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

2020

Revenue$1,222,621
Expenses$971,431
Net Income$251,190
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2019 to Sep 30, 2020
Signed
Jul 26, 2021
Return Version
2019v5.0
Gross Receipts
$1,222,621
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$198,316$897,842▲ $699,526
Prepaid Expenses and Deferred Charges$4,379$48,572▲ $44,193
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$202,695$946,414▲ $743,719
Other Assets Total-$0-
Liabilities
Unsecured Notes Loans Payable-$334,945-
Deferred Revenue-$162,875-
Accounts Payable and Accrued Expenses$33,364$28,073▼ $5,291
Total Liabilities$33,364$525,893▲ $492,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$169,331$420,521▲ $251,190
Total Net Assets Fund Balance$169,331$420,521▲ $251,190
Total Liabilities and Net Assets / Fund Balance$202,695$946,414▲ $743,719
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Joshua PhillipsCEOFT$262,847$262,847

Board Members and Trustees

NameTitle
Evan RudallChairman
Julie JacksonOfficer
Samantha TweedySecretary
Sam BorekTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,222,621
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,222,621
Change in Net Assets
$251,190

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,222,621
Total Revenue per Audited Statements
$1,222,621
Total Revenue per Form 990
$1,222,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$610,938
Other Expenses$360,493
Total Fundraising Expense$119,252
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,349$52,043$47,978$384,370
Current Officers, Directors, Trustees, and Key Employees$97,650$17,873$16,477$132,000
Payroll Taxes$69,684$12,978$11,906$94,568
Fees for Services Accounting$46,184$29,395-$75,579
Office Expenses$16,168$1,098$1,045$18,311
Insurance$10,453$1,907$1,758$14,118
Travel$5,447$865$1,498$7,810
All Other Expenses$3,233$4,220$284$7,737
Other Expenses$7,508$6,124$1,214$6,124
Fees for Services Other$5,142$11-$5,153
Fees for Services Legal-$75-$75
Total Functional Expenses$708,302$143,877$119,252$971,431

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$971,431
Total Expenses per Audited Statements$971,431
Total Expenses per Form 990$971,431
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 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
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
2021-07-26
Discuss with paid preparer
Yes

Organization Details

Formed
2018
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
3
Employees
3

Preparer

Firm
Wagner & Zwerman LLP
Address
201 Old Country Road Ste 202, Melville, NY 11747
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, 2020 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.”

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IRS990ScheduleD/ExpensesSubtotalAmt0971431
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueSubtotalAmt01222621
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Management has analyzed the tax positions taken by the Organization, and has concluded that as of September 30, 2020 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
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSHUA PHILLIPS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
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IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
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
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IRS990/TerminateOperationsInd0false
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0946414
IRS990/TravelGrp/FundraisingAmt01498
IRS990/TravelGrp/ManagementAndGeneralAmt0865
IRS990/TravelGrp/ProgramServicesAmt05447
IRS990/TravelGrp/TotalAmt07810
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0334945
IRS990/USAddress/AddressLine1Txt0119 W 72ND STREET SUITE 187
IRS990/USAddress/CityNm0NEW YORK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010023
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IRS990/WebsiteAddressTxt0WWW.CHANGESUMMER.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-26
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

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$946,414
Liabilities
$525,893
Net assets
$420,521
Revenue
$1,222,621
Expenses
$971,431
Net income
$251,190
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