Civic Intelligence

Tend

990 • Fiscal year 2022 • EIN 83-2977506

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 24, 2023

161 Fashion Lane Suite 109Tustin, CA 92780

(714) 932-2017

Siviq Scores

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

Liabilities / Assets

71st percentile

0.03x

Higher debt load relative to assets than 71% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.01x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

58th percentile

10%

Higher net margin than 58% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

98th percentile

$96,426

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 47.1% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

78th percentile

31%

Faster asset growth than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

42nd percentile

1.4%

Faster revenue growth than 42% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$95,471

Up $22,827 (+31%) from 2021

Net Assets

Up

$92,817

Up $20,523 (+28%) from 2021

Liabilities

Up

$2,654

Up $2,304 (+658%) from 2021

Revenue

Up

$204,677

Up $2,744 (+1.4%) from 2021

Expenses

Up

$184,154

Up $45,206 (+33%) from 2021

Net Income

Down

$20,523

Down $42,462 (-67%) from 2021

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2020: $11,948Liabilities 2020: $2,6392020Assets 2021: $72,644Liabilities 2021: $350Net Assets 2021: $72,2942021Assets 2022: $95,471Liabilities 2022: $2,654Net Assets 2022: $92,8172022Assets 2023: $123,712Liabilities 2023: $484Net Assets 2023: $123,2282023Assets 2024: $72,980Liabilities 2024: $387Net Assets 2024: $72,5932024

Highlighted filing

2022

Assets$95,471
Liabilities$2,654
Net Assets$92,817

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2020: $108,073Expenses 2020: $114,569Net Income 2020: -$6,4962020Revenue 2021: $201,933Expenses 2021: $138,948Net Income 2021: $62,9852021Revenue 2022: $204,677Expenses 2022: $184,154Net Income 2022: $20,5232022Revenue 2023: $221,560Expenses 2023: $191,149Net Income 2023: $30,4112023Revenue 2024: $154,156Expenses 2024: $204,791Net Income 2024: -$50,6352024

Highlighted filing

2022

Revenue$204,677
Expenses$184,154
Net Income$20,523
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 24, 2023
Return Version
2022v5.0
Gross Receipts
$204,677
Mission and Program Overview

Mission

Counseling, education consulting, executive coaching

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$71,577$93,752▲ $22,175
Prepaid Expenses and Deferred Charges$1,067$1,719▲ $652
Total Assets$72,644$95,471▲ $22,827
Liabilities
Accounts Payable and Accrued Expenses-$2,509-
Other Liabilities$350$145▼ $205
Total Liabilities$350$2,654▲ $2,304
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$72,294$92,817▲ $20,523
Total Net Assets Fund Balance$72,294$92,817▲ $20,523
Total Liabilities and Net Assets / Fund Balance$72,644$95,471▲ $22,827
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Duane GrobmanPresident &FT$90,000$6,426$96,426

Board Members and Trustees

NameTitle
Kevin JohnsonDirector
Susan MartinDirector
Jon LimCFO
Iain WhitfieldCFO/secretar
Rita McintoshSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$72,590
Program Service Revenue
$132,084
Investment Income
$3
Other Revenue
$0
All Other Contributions
$72,590
Change in Net Assets
$20,523
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,811
Other Expenses$35,343
Total Fundraising Expense$21,917
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$67,500$13,500$9,000$90,000
Other Salaries and Wages$31,251$6,250$4,167$41,668
Office Expenses$6,428$5,246$5,246$16,920
Payroll Taxes$8,037$1,608$1,072$10,717
Other Employee Benefits$4,819$964$643$6,426
Insurance$1,820$1,820-$3,640
Fees for Services Accounting-$3,345-$3,345
Information Technology$738$737$737$2,212
Other Expenses$1,449$11-$1,449
Advertising--$445$445
All Other Expenses$-249$26$607$384
Interest-$13-$13
Total Functional Expenses$128,717$33,520$21,917$184,154
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$145
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, Page 6, Part VI, Line 11B

A complete copy of the draft of the form 990 is presented by the treasurer to the entire board at a regular board meeting. Ample time is allowed for examination of the document and for any questions or comments by the board members. A vote is then taken to accept the 990 as presented. The treasurer then notifies the cpa's office that they may electronically file the document.

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

Annually officer's and key employees are provided the conflict of interest policy and required to disclose any conflicts.

Form 990, Page 6, Part VI, Line 15A

From time to time, but not less than every four years, the tend board (excluding the president) will engage in a process to conduct a "comparability review" of executive compensation. The president will not be a part of the review process. The tend board will look at "comparable" salary and benefits data, such as data available from salary and benefit surveys, to learn what nonprofit employers with similar missions, and of a similar budget size, that are located in the same, or a similar geographic region, pay their senior leader. The tend board will document who has been involved, the process used to conduct the review, as well as the disposition of the full board's decision to approve the president's compensation in the board minutes.

Form 990, Page 6, Part VI, Line 19

The forms 1023, 990, articles of incorporation, bylaws, policies, and financial statements and other originiating documents and financial information are available upon request during regular business hours at the address of records.

Filing and Contact Details

Filer

Filer Name
Tend
EIN
83-2977506
Phone
7149322017
Address
161 FASHION LANE SUITE 109, TUSTIN, CA 92780

Signing Officer

Name
Duane Grobman
Title
President & CEO
Phone
7149322017
Signed
2023-08-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duane Grobman
Formed
2020
Voting Board Members
6
Independent Board Members
5
Employees
2
Volunteers
14

Preparer

Firm
Miller Giangrande Llp
Address
915 W IMPERIAL HWY STE 110, BREA, CA 92821
Preparer
Garry a Poliakon
Phone
7144942200
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Publication cultivare: tend publishes a free online magazine monthly entitled cultivare. Each month the magazine explores a specific topic through which readers are provided resources to cultivate contemplation, engagement, and deeper understanding. The magazine's guiding questions are: what are you cultivating in your life? What fruit do you want your life to bear.

Raw XML Appendix397 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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IRS990/ProgSrvcAccomActyOtherGrp/Desc0PUBLICATION CULTIVARE: TEND PUBLISHES A FREE ONLINE MAGAZINE MONTHLY ENTITLED CULTIVARE. EACH MONTH THE MAGAZINE EXPLORES A SPECIFIC TOPIC THROUGH WHICH READERS ARE PROVIDED RESOURCES TO CULTIVATE CONTEMPLATION, ENGAGEMENT, AND DEEPER UNDERSTANDING. THE MAGAZINE'S GUIDING QUESTIONS ARE: WHAT ARE YOU CULTIVATING IN YOUR LIFE? WHAT FRUIT DO YOU WANT YOUR LIFE TO BEAR.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PUBLICATION CULTIVARE: TEND PUBLISHES A FREE ONLINE MAGAZINE MONTHLY ENTITLED CULTIVARE. EACH MONTH THE MAGAZINE EXPLORES A SPECIFIC TOPIC THROUGH WHICH READERS ARE PROVIDED RESOURCES TO CULTIVATE CONTEMPLATION, ENGAGEMENT, AND DEEPER UNDERSTANDING. THE MAGAZINE'S GUIDING QUESTIONS ARE: WHAT ARE YOU CULTIVATING IN YOUR LIFE? WHAT FRUIT DO YOU WANT YOUR LIFE TO BEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COMPLETE COPY OF THE DRAFT OF THE FORM 990 IS PRESENTED BY THE TREASURER TO THE ENTIRE BOARD AT A REGULAR BOARD MEETING. AMPLE TIME IS ALLOWED FOR EXAMINATION OF THE DOCUMENT AND FOR ANY QUESTIONS OR COMMENTS BY THE BOARD MEMBERS. A VOTE IS THEN TAKEN TO ACCEPT THE 990 AS PRESENTED. THE TREASURER THEN NOTIFIES THE CPA'S OFFICE THAT THEY MAY ELECTRONICALLY FILE THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY OFFICER'S AND KEY EMPLOYEES ARE PROVIDED THE CONFLICT OF INTEREST POLICY AND REQUIRED TO DISCLOSE ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FROM TIME TO TIME, BUT NOT LESS THAN EVERY FOUR YEARS, THE TEND BOARD (EXCLUDING THE PRESIDENT) WILL ENGAGE IN A PROCESS TO CONDUCT A "COMPARABILITY REVIEW" OF EXECUTIVE COMPENSATION. THE PRESIDENT WILL NOT BE A PART OF THE REVIEW PROCESS. THE TEND BOARD WILL LOOK AT "COMPARABLE" SALARY AND BENEFITS DATA, SUCH AS DATA AVAILABLE FROM SALARY AND BENEFIT SURVEYS, TO LEARN WHAT NONPROFIT EMPLOYERS WITH SIMILAR MISSIONS, AND OF A SIMILAR BUDGET SIZE, THAT ARE LOCATED IN THE SAME, OR A SIMILAR GEOGRAPHIC REGION, PAY THEIR SENIOR LEADER. THE TEND BOARD WILL DOCUMENT WHO HAS BEEN INVOLVED, THE PROCESS USED TO CONDUCT THE REVIEW, AS WELL AS THE DISPOSITION OF THE FULL BOARD'S DECISION TO APPROVE THE PRESIDENT'S COMPENSATION IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORMS 1023, 990, ARTICLES OF INCORPORATION, BYLAWS, POLICIES, AND FINANCIAL STATEMENTS AND OTHER ORIGINIATING DOCUMENTS AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST DURING REGULAR BUSINESS HOURS AT THE ADDRESS OF RECORDS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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ReturnHeader/BusinessOfficerGrp/PersonNm0DUANE GROBMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILLER GIANGRANDE LLP
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARRY A POLIAKON
ReturnHeader/ReturnTs02023-08-24T13:26:47-04:00
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ReturnHeader/TaxYr02022

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