Civic Intelligence

Day52 Inc.

990 • Fiscal year 2023 • EIN 83-0983474

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

531 Pinewood AveToledo, OH 43604

(567) 298-8193

Siviq Scores

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

Liabilities / Assets

89th percentile

0.41x

Higher debt load relative to assets than 89% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

18th percentile

-24%

Higher net margin than 18% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

83rd percentile

$12,923

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

26th percentile

-16%

Faster asset growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$305,774

Down $58,835 (-16%) from 2022

Net Assets

Down

$180,066

Down $140,013 (-44%) from 2022

Liabilities

Up

$125,708

Up $81,178 (+182%) from 2022

Revenue

Down

$496,183

Down $69,845 (-12%) from 2022

Expenses

Down

$613,559

Down $11,750 (-1.9%) from 2022

Net Income

Down

-$117,376

Down $58,095 (-98%) from 2022

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2018: $35,894Liabilities 2018: $8462018Assets 2019: $35,894Liabilities 2019: $8462019Assets 2020: $26,894Liabilities 2020: $4,3002020Assets 2021: $200,087Liabilities 2021: $20,000Net Assets 2021: $180,0872021Assets 2022: $364,609Liabilities 2022: $44,530Net Assets 2022: $320,0792022Assets 2023: $305,774Liabilities 2023: $125,708Net Assets 2023: $180,0662023Assets 2024: $311,771Liabilities 2024: $103,548Net Assets 2024: $208,2232024

Highlighted filing

2023

Assets$305,774
Liabilities$125,708
Net Assets$180,066

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2018: $96,508Expenses 2018: $61,458Net Income 2018: $35,0502018Revenue 2019: $96,508Expenses 2019: $61,459Net Income 2019: $35,0492019Revenue 2020: $82,201Expenses 2020: $55,306Net Income 2020: $26,8952020Revenue 2021: $480,685Expenses 2021: $300,598Net Income 2021: $180,0872021Revenue 2022: $566,028Expenses 2022: $625,309Net Income 2022: -$59,2812022Revenue 2023: $496,183Expenses 2023: $613,559Net Income 2023: -$117,3762023Revenue 2024: $745,776Expenses 2024: $708,429Net Income 2024: $37,3472024

Highlighted filing

2023

Revenue$496,183
Expenses$613,559
Net Income-$117,376
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$496,183
Mission and Program Overview

Mission

Provides after school and community-based services and collaborations to uplift communities through economic development improving educational outcomes for children k-12 and creating resources that empower children by addressing mental physical and emotional wellbeing.

Provides after school and community based services and collaborations to uplift communities through economic development, improving educational outcomes for children k-12 and creating resources that empower children by addressing mental, physical and emotional wellbeing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$129,145-
Land, Buildings, and Equipment, Net$90,498$90,498→ $0
Savings and Temporary Cash Investments$151,108$14,835▼ $136,273
Cash and Non-Interest-Bearing Accounts$123,003$21▼ $122,982
Total Assets$364,609$305,774▼ $58,835
Other Assets Total$0$71,275▲ $71,275
Liabilities
Mortgage Notes Payable Secured by Investment Property$20,275$96,250▲ $75,975
Accounts Payable and Accrued Expenses$24,255$29,458▲ $5,203
Total Liabilities$44,530$125,708▲ $81,178
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$320,079$180,066▼ $140,013
Total Net Assets Fund Balance$320,079$180,066▼ $140,013
Total Liabilities and Net Assets / Fund Balance$364,609$305,774▼ $58,835

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$63,900-$63,900
Land$26,598--
Other Assets Org$71,275--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Calvin SweeneyPresidentPT$12,923$12,923

Board Members and Trustees

NameTitle
Warwick GoodwinVice President
Christine SweeneyMember
Dr Ward BarnettMember
Allen JacksonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$493,112
Program Service Revenue
$0
Investment Income
$3,071
Other Revenue
$0
All Other Contributions
$10,211
Change in Net Assets
$-117,376
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$314,610
Other Expenses$210,989
Grants and Similar Amounts Paid$87,960
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,673$77,558-$310,231
Grants to Domestic Orgs$87,960--$87,960
Fees for Services Other$18,301$11,136-$29,437
Travel$12,476$12,476-$24,952
Advertising-$20,315-$20,315
Occupancy$13,859$140-$13,999
Fees for Services Accounting-$13,866-$13,866
Office Expenses$5,080$4,109-$9,189
Interest-$7,622-$7,622
Payroll Taxes$3,284$1,095-$4,379
Information Technology-$4,179-$4,179
Conferences and Meetings-$3,519-$3,519
Fees for Service Investment Mgmnt Fees-$2,383-$2,383
Other Expenses$1,761$2,158-$1,761
Insurance-$1,607-$1,607
All Other Expenses-$1,326-$1,326
Fees for Services Legal-$700-$700
Total Functional Expenses$442,467$171,092$0$613,559
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pinewood Tabernacle ChurchToledo, OH501(c)(3)Debt Forgiveness$61,804
Junior Achievement of Northwestern Ohio IncMaumee, OH501(c)(3)FUNDING FOR SERVICES IN PURSUIT OF THE ORGANIZATION'S EXEMPT PURPOSE$24,656
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
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
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, Part VI, Section A, Line 2

Dr. Calvin sweeney and christine sweeney are husband and wife.

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

The signing officer reviews the form for completeness in addition to relying on the independent preparer for accuracy.

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

The agency director is responsible for presenting compliance reports and concerns to the board for review. A monthly meeting is held in which compliance concerns are addressed; any situations that may cause risk to the organization are immediately brought to the attention of board members.

Form 990, Part VI, Section B, Line 15A

All salary compensation decisions are made by the board and based upon comparing salaries and wages for similar services with similar sized organizations, once recommendations are prepared, the board reviews both the job descriptions and expectations and then reviews and approves the task, responsibilities and salary, compensation recommendations.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, policies and financial records are available upon request.

Filing and Contact Details

Filer

Filer Name
Day52 Inc
EIN
83-0983474
Phone
5672988193
Address
531 PINEWOOD AVE, TOLEDO, OH 43604
Doing Business As
The Art Tatum Zone

Signing Officer

Name
Calvin Sweeney
Title
President
Phone
5672988193
Signed
2024-05-15

Organization Details

Principal Officer
Calvin Sweeney
Formed
2018
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
4
Employees
26
Volunteers
475
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01640843
IRS990ScheduleA/TotalSupportAmt01661547
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/BuildingsGrp/BookValueAmt063900
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt063900
IRS990ScheduleD/LandGrp/BookValueAmt026598
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt026598
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt071275
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RELATED PARTY RECEIVABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt090498
IRS990ScheduleD/TotalBookValueOtherAssetsAmt071275
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt024656
IRS990ScheduleI/RecipientTable/CashGrantAmt161804
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FUNDING FOR SERVICES IN PURSUIT OF THE ORGANIZATION'S EXEMPT PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1DEBT FORGIVENESS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0JUNIOR ACHIEVEMENT OF NORTHWESTERN OHIO INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1PINEWOOD TABERNACLE CHURCH
IRS990ScheduleI/RecipientTable/RecipientEIN0821267604
IRS990ScheduleI/RecipientTable/RecipientEIN1522288427
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01645 INDIAN WOOD CIRCLE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1531 PINEWOOD AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MAUMEE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1TOLEDO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043537
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd143604
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ACCOUNTING SYSTEM HAS A TRACKING MECHANISM FOR GRANTS GIVEN. IN ADDITION, THE ORGANIZATION GIVES TO LOCAL PUBLIC CHARITIES, HELD ACCOUNTABLE FOR HOW THEY HANDLE FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART 1, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0EXPANSION OF OPERATIONS - SEE PART III
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION EXPERIENCED A SIGNIFICANT DISPOSITION OF NET ASSETS DURING THE YEAR DUE TO INCURRING MORE EXPENSES IN PURSUIT OF THE ORGANIZATION'S EXEMPT PURPOSE.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II, LINE 1
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DR. CALVIN SWEENEY AND CHRISTINE SWEENEY ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SIGNING OFFICER REVIEWS THE FORM FOR COMPLETENESS IN ADDITION TO RELYING ON THE INDEPENDENT PREPARER FOR ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE AGENCY DIRECTOR IS RESPONSIBLE FOR PRESENTING COMPLIANCE REPORTS AND CONCERNS TO THE BOARD FOR REVIEW. A MONTHLY MEETING IS HELD IN WHICH COMPLIANCE CONCERNS ARE ADDRESSED; ANY SITUATIONS THAT MAY CAUSE RISK TO THE ORGANIZATION ARE IMMEDIATELY BROUGHT TO THE ATTENTION OF BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL SALARY COMPENSATION DECISIONS ARE MADE BY THE BOARD AND BASED UPON COMPARING SALARIES AND WAGES FOR SIMILAR SERVICES WITH SIMILAR SIZED ORGANIZATIONS, ONCE RECOMMENDATIONS ARE PREPARED, THE BOARD REVIEWS BOTH THE JOB DESCRIPTIONS AND EXPECTATIONS AND THEN REVIEWS AND APPROVES THE TASK, RESPONSIBILITIES AND SALARY, COMPENSATION RECOMMENDATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES AND FINANCIAL RECORDS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PINEWOOD TABERNACLE CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0522288427
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS INSTRUCTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0531 PINEWOOD AVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0TOLEDO
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043604
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0364609
IRS990/TotalAssetsEOYAmt0305774
IRS990/TotalAssetsGrp/BOYAmt0364609
IRS990/TotalAssetsGrp/EOYAmt0305774
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0493112
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171092
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0442467
IRS990/TotalFunctionalExpensesGrp/TotalAmt0613559
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt044530
IRS990/TotalLiabilitiesEOYAmt0125708
IRS990/TotalLiabilitiesGrp/BOYAmt044530
IRS990/TotalLiabilitiesGrp/EOYAmt0125708
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0320079
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0180066
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0442467
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03071
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0496183
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0475
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0364609
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0305774
IRS990/TotReportableCompRltdOrgAmt012923
IRS990/TravelGrp/ManagementAndGeneralAmt012476
IRS990/TravelGrp/ProgramServicesAmt012476
IRS990/TravelGrp/TotalAmt024952
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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