Civic Intelligence

Change Summer Inc.

990 • Fiscal year 2021 • EIN 83-0670185

Oct 01, 2020 to Sep 30, 2021 • Filed on Aug 15, 2022

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

82nd percentile

0.40x

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

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

63rd percentile

0.17x

Higher debt load relative to revenue than 63% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Net Margin

33rd percentile

9.0%

Higher net margin than 33% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

99th percentile

$307,000

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2021 filings • NTEE O • $1M-$5M nonprofits • Source year 2021

Asset Growth

43rd percentile

15%

Faster asset growth than 43% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

88th percentile

112%

Faster revenue growth than 88% of similar nonprofits.

2021 filings • NTEE O • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$1,090,174

Up $143,760 (+15%) from 2020

Net Assets

Up

$654,433

Up $233,912 (+56%) from 2020

Liabilities

Down

$435,741

Down $90,152 (-17%) from 2020

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin33rd percentile

Revenue

Up

$2,592,483

Up $1,369,862 (+112%) from 2020

Expenses

Up

$2,358,671

Up $1,387,240 (+143%) from 2020

Net Income

Down

$233,812

Down $17,378 (-6.9%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth43rd 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

2021

Assets$1,090,174
Liabilities$435,741
Net Assets$654,433
Open 2021 Filing

Operations Trend

Revenue Growth88th 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

2021

Revenue$2,592,483
Expenses$2,358,671
Net Income$233,812
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2020 to Sep 30, 2021
Signed
Aug 15, 2022
Return Version
2020v4.2
Gross Receipts
$2,592,483
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$897,842$939,429▲ $41,587
Accounts Receivable-$117,000-
Prepaid Expenses and Deferred Charges$48,572$33,745▼ $14,827
Total Assets$946,414$1,090,174▲ $143,760
Liabilities
Unsecured Notes Loans Payable$334,945$413,445▲ $78,500
Deferred Revenue$162,875--
Accounts Payable and Accrued Expenses$27,973$22,296▼ $5,677
Total Liabilities$525,793$435,741▼ $90,052
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$420,621$654,433▲ $233,812
Total Net Assets Fund Balance$420,621$654,433▲ $233,812
Total Liabilities and Net Assets / Fund Balance$946,414$1,090,174▲ $143,760
Compensation and Service Providers
Top Officer Pay99th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua PhillipsCEOFT$265,000$42,000$307,000

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$2,589,183
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,300
All Other Contributions
$2,404,208
Change in Net Assets
$233,812

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,592,483
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,592,483
Total Revenue per Form 990
$2,592,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,303,869
Salaries, Compensation, and Employee Benefits$1,054,802
Total Fundraising Expense$121,249
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$534,754$54,853$44,603$634,210
Occupancy$593,975--$593,975
Current Officers, Directors, Trustees, and Key Employees$223,443$22,920$18,637$265,000
Advertising$76,675$7,325$36,000$120,000
Other Employee Benefits$62,730$12,767$10,397$85,894
Fees for Services Accounting$44,537$30,346-$74,883
Payroll Taxes$63,963$3,161$2,574$69,698
Fees for Services Other$59,788$5,821$2,163$67,772
Insurance$47,452$4,868$3,963$56,283
Office Expenses$19,143$2,245$1,303$22,691
Other Expenses$1,387$9,372$33$10,792
Travel$7,956$632$1,207$9,795
Information Technology$5,565$308$284$6,157
Total Functional Expenses$2,079,388$158,034$121,249$2,358,671

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,358,671
Total Expenses per Audited Statements$2,358,671
Total Expenses per Form 990$2,358,671
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
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
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, Section A, Line 8B

“There are no other committees the governing body makes all decisions”

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

“Line 11b explanation - submitted and reviewed by ceo and treasurer before filing.”

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

“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, Section B, Line 15

“The board reviewed and discussed an analysis of comparable compensation figures of full-time employees of similar non-profit organizations. 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, Section C, Line 19

“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
Phone
6175938002
Signed
2022-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joshua Phillips
Formed
2018
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
4
Employees
171
Volunteers
0

Preparer

Firm
Gettry Marcus CPA Pc
Address
201 OLD COUNTRY RD SUITE 202, MELVILLE, NY 11747
Preparer
John Antinore
Phone
6317771000
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Management has analyzed the tax positions taken by the organization, and has concluded that as of september 30, 2021 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/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02592483
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF SEPTEMBER 30, 2021 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, LINE 2:
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IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOSHUA PHILLIPS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0307000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO OTHER COMMITTEES THE GOVERNING BODY MAKES ALL DECISIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11B EXPLANATION - SUBMITTED AND REVIEWED BY CEO AND TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3THE BOARD REVIEWED AND DISCUSSED AN ANALYSIS OF COMPARABLE COMPENSATION FIGURES OF FULL-TIME EMPLOYEES OF SIMILAR NON-PROFIT ORGANIZATIONS. THE BOARD REVIEWED AND DISCUSSED AN ANALYSIS OF COMPARABLE COMPENSATION FIGURES OF EXECUTIVE DIRECTORS AND CEOS 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, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt0946414
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IRS990/TotalCompGreaterThan150KInd01
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IRS990/TotalEmployeeCnt0171
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0158034
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IRS990/TotalLiabilitiesGrp/EOYAmt0435741
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IRS990/TotalVolunteersCnt00
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IRS990/TravelGrp/ProgramServicesAmt07956
IRS990/TravelGrp/TotalAmt09795
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0334945
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0413445
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.CHANGESUMMER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSHUA PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06175938002
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-15
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
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GETTRY MARCUS CPA PC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MELVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011747
ReturnHeader/PreparerPersonGrp/PhoneNum06317771000
ReturnHeader/PreparerPersonGrp/PreparationDt02022-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN ANTINORE
ReturnHeader/ReturnTs02022-08-15T13:52:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSHUA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PHILLIPS

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,090,174
Liabilities
$435,741
Net assets
$654,433
Revenue
$2,592,483
Expenses
$2,358,671
Net income
$233,812
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