Civic Intelligence

540Wmain Inc.

990EZ • Fiscal year 2021 • EIN 84-2870050

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

Organization Profile540westmain.org
104 East AveRochester, NY 14604

(585) 420-8439

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.34x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • NTEE A20 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

71st percentile

0.07x

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

2021 filings • NTEE A20 • <$500k nonprofits • Source year 2021

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

2021 filings • NTEE A20 • <$500k nonprofits • Source year 2021

Top Officer Pay

78th percentile

$4,000

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2021 filings • NTEE A20 • <$500k nonprofits • Source year 2021

Asset Growth

13th percentile

-36%

Faster asset growth than 13% of similar nonprofits.

2021 filings • NTEE A20 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

63rd percentile

35%

Faster revenue growth than 63% of similar nonprofits.

2021 filings • NTEE A20 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$28,416

Down $16,041 (-36%) from 2020

Net Assets

Down

$18,745

Down $15,954 (-46%) from 2020

Liabilities

Down

$9,671

Down $87 (-0.9%) from 2020

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin22nd percentile

Revenue

Up

$132,884

Up $34,176 (+35%) from 2020

Expenses

Up

$148,838

Up $87,558 (+143%) from 2020

Net Income

Down

-$15,954

Down $53,382 (-143%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$50K$0-$50KAssets 2020: $44,457Liabilities 2020: $9,758Net Assets 2020: $34,6992020Assets 2021: $28,416Liabilities 2021: $9,671Net Assets 2021: $18,7452021Assets 2022: $1,840Liabilities 2022: $49,666Net Assets 2022: -$47,8262022

Highlighted filing

2021

Assets$28,416
Liabilities$9,671
Net Assets$18,745
Open 2021 Filing

Operations Trend

Revenue Growth63rd percentile

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

$300K$200K$100K$0-$100KRevenue 2020: $98,708Expenses 2020: $61,280Net Income 2020: $37,4282020Revenue 2021: $132,884Expenses 2021: $148,838Net Income 2021: -$15,9542021Revenue 2022: $228,981Expenses 2022: $295,552Net Income 2022: -$66,5712022

Highlighted filing

2021

Revenue$132,884
Expenses$148,838
Net Income-$15,954
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.0
Gross Receipts
$132,884
Mission and Program Overview

Mission

To provide programming rooted in social justice, with a dedication to neighborhood revitalization. We operate under the motto "education with our borders," meaning that our education is accessible to all and relevant to communities' lived experiences. Whether it be blog posts, virtual classes, or consulting, all of our work centers around critical race theory and practices.

Program Services

DescriptionGrantsExpenses
We have taught over 2,000 individuals in antiracism classes; topics taught include implicit bias, environmental justice, gentrification, and antiracism practice. All of our programming runs on a gift economy structure, meaning that we offer flexible pay what you choose options for all learning. Additionally, all of our classes and events include ASL interpreting and captioning.$0$129,705
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Calvin EatonTreasurerFT$4,000-$4,000
Austin RetzlaffChair-$0--
CaTyra PollandSecretary-$0--
Meg BorrusoDirector-$0--
Filing and Contact Details

Filer

Filer Name
540wmain Inc
EIN
84-2870050
Phone
5854208439
Address
104 East Ave, Rochester, NY 14604

Signing Officer

Name
Calvin Eaton
Title
Treasurer
Phone
5854208439
Signed
2022-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Christopher Harris CPA PLLC
Address
1244 Heather Lane, Victor, NY 14564
Preparer
Christopher Harris
Phone
5853054603
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8

“Miscellaneous”

Form 990-EZ, Part I, Line 16

“Description;Amount^Office supplies and software;10376|Program supplies;8381|Payroll taxes;6748|Website development;2363|Sign language interpreting;11830|Payroll service fees;2078|Insurance;1172|Marketing and promotion;1043|Miscellaneous;2106^Total;46097^”

Form 990-EZ, Part II, Line 26

“Description;EOY Amount^SBA Loan;9671^Total;9671^”

Raw XML Appendix192 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
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0Calvin Eaton
IRS990EZ/BooksInCareOfDetail/PhoneNum05854208439
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0104 East Avenue
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Rochester
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd014604
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt044457
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt028416
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt093593
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/EngagedInExcessBenefitTransInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-15954
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt043755
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt044457
IRS990EZ/Form990TotalAssetsGrp/EOYAmt028416
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt0132884
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt019
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt034699
IRS990EZ/NetAssetsOrFundBalancesEOYAmt018745
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt034699
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt018745
IRS990EZ/OccupancyRentUtltsAndMaintAmt03000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt24000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Austin Retzlaff
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CaTyra Polland
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Calvin Eaton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Meg Borruso
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chair
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt046097
IRS990EZ/OtherRevenueTotalAmt01542
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0To provide programming rooted in social justice, with a dedication to neighborhood revitalization. We operate under the motto "education with our borders," meaning that our education is accessible to all and relevant to communities' lived experiences. Whether it be blog posts, virtual classes, or consulting, all of our work centers around critical race theory and practices.
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt037730
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0We have taught over 2,000 individuals in antiracism classes; topics taught include implicit bias, environmental justice, gentrification, and antiracism practice. All of our programming runs on a gift economy structure, meaning that we offer flexible pay what you choose options for all learning. Additionally, all of our classes and events include ASL interpreting and captioning.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd0X
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0129705
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt055986
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09758
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt09671
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0148838
IRS990EZ/TotalProgramServiceExpensesAmt0129705
IRS990EZ/TotalRevenueAmt0132884
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0540westmain.org
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt093593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt077514
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt04063
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0175170
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt019
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt029
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt0175170
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt093593
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt077514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt04063
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0175170
IRS990ScheduleA/TotalSupportAmt0175199
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt00
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Miscellaneous
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description;Amount^Office supplies and software;10376|Program supplies;8381|Payroll taxes;6748|Website development;2363|Sign language interpreting;11830|Payroll service fees;2078|Insurance;1172|Marketing and promotion;1043|Miscellaneous;2106^Total;46097^
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description;EOY Amount^SBA Loan;9671^Total;9671^
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part II, Line 26
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd011
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd01
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Calvin Eaton
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05854208439
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0540WMAIN INC
ReturnHeader/Filer/BusinessNameControlTxt0540W
ReturnHeader/Filer/EIN0842870050
ReturnHeader/Filer/PhoneNum05854208439
ReturnHeader/Filer/USAddress/AddressLine1Txt0104 East Ave
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014604
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0853301610
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Christopher Harris CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01244 Heather Lane
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Victor
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014564
ReturnHeader/PreparerPersonGrp/PhoneNum05853054603
ReturnHeader/PreparerPersonGrp/PreparationDt02022-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Christopher Harris
ReturnHeader/ReturnTs02022-11-14T18:32:49-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$28,416
Liabilities
$9,671
Net assets
$18,745
Revenue
$132,884
Expenses
$148,838
Net income
-$15,954
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.50$0.48$2.29$2.96$0.67
2021Detailed filing. Detailed filing data is available for this year.$0.28$0.10$0.19$1.33$1.49$0.16
2020Detailed filing. Detailed filing data is available for this year.$0.44$0.10$0.35$0.99$0.61$0.37