Civic Intelligence

Gaming Cxmmunity Co

990 • Fiscal year 2022 • EIN 84-3543975

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

1155 Perimeter Center West 1100Atlanta, GA 30338

(404) 436-8687

Siviq Scores

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

Liabilities / Assets

34th percentile

0.01x

Higher debt load relative to assets than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

29th percentile

0.02x

Higher debt load relative to revenue than 29% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

56th percentile

$72,000

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

6th percentile

-58%

Faster revenue growth than 6% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,348,238

Down $254,450 (-16%) from 2021

Net Assets

Down

$1,328,058

Down $233,648 (-15%) from 2021

Liabilities

Down

$20,180

Down $20,802 (-51%) from 2021

Revenue

Down

$1,255,718

Down $1,704,152 (-58%) from 2021

Expenses

Up

$1,489,366

Up $5,133 (+0.3%) from 2021

Net Income

Down

-$233,648

Down $1,709,285 (-116%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2020: $87,895Liabilities 2020: $1,826Net Assets 2020: $86,0692020Assets 2021: $1,602,688Liabilities 2021: $40,982Net Assets 2021: $1,561,7062021Assets 2022: $1,348,238Liabilities 2022: $20,180Net Assets 2022: $1,328,0582022Assets 2023: $199,947Liabilities 2023: $25,856Net Assets 2023: $174,0912023Assets 2024: $543,878Liabilities 2024: $32,453Net Assets 2024: $511,4252024

Highlighted filing

2022

Assets$1,348,238
Liabilities$20,180
Net Assets$1,328,058

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2020: $149,653Expenses 2020: $63,584Net Income 2020: $86,0692020Revenue 2021: $2,959,870Expenses 2021: $1,484,233Net Income 2021: $1,475,6372021Revenue 2022: $1,255,718Expenses 2022: $1,489,366Net Income 2022: -$233,6482022Revenue 2023: $434,687Expenses 2023: $1,588,654Net Income 2023: -$1,153,9672023Revenue 2024: $1,009,079Expenses 2024: $671,745Net Income 2024: $337,3342024

Highlighted filing

2022

Revenue$1,255,718
Expenses$1,489,366
Net Income-$233,648
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,255,718
Mission and Program Overview

Mission

Our mission is to increase the participation of minorities within the e-sports and video game industry so that there is an equal opportunity as new jobs and professions are being created.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,573,788$1,271,923▼ $301,865
Accounts Receivable-$44,300-
Investments Other Securities$25,000$25,000→ $0
Land, Buildings, and Equipment, Net$0$3,115▲ $3,115
Total Assets$1,602,688$1,348,238▼ $254,450
Other Assets Total$3,900$3,900→ $0
Liabilities
Accounts Payable and Accrued Expenses$40,117$20,180▼ $19,937
Unsecured Notes Loans Payable$865--
Total Liabilities$40,982$20,180▼ $20,802
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,000,000$1,000,000→ $0
Net Assets Without Donor Restrictions$561,706$328,058▼ $233,648
Total Net Assets Fund Balance$1,561,706$1,328,058▼ $233,648
Total Liabilities and Net Assets / Fund Balance$1,602,688$1,348,238▼ $254,450

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,115-$3,115
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Justice MirandaDirector of OperationsFT$72,000$72,000
Julian Fitzgerald RobinsonExecutive DirectorFT$67,600$67,600
John CashDirector of DevelopmentFT$62,000$62,000
Ryan JohnsonFounder and CEOFT$57,200$57,200
Chris PeaySecretaryFT$54,600$54,600

Board Members and Trustees

NameTitle
Denise MooreDirector of Education
Robert PastorTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$400,813
Program Service Revenue
$854,905
Investment Income
$0
Other Revenue
$0
All Other Contributions
$400,813
Change in Net Assets
$-233,648

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,255,718
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,255,718
Total Revenue per Form 990
$1,255,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,097,393
Salaries, Compensation, and Employee Benefits$391,973
Total Fundraising Expense$77,945
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$177,275$145,090$69,608$391,973
Other Expenses$124,035--$124,035
Travel$75,036-$8,337$83,373
Occupancy-$70,387-$70,387
All Other Expenses$9,013$55,803-$64,816
Advertising$31,142$12,578-$43,720
Fees for Services Legal-$33,251-$33,251
Office Expenses-$5,662-$5,662
Insurance-$1,754-$1,754
Fees for Services Accounting-$1,682-$1,682
Total Functional Expenses$1,085,214$326,207$77,945$1,489,366

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,489,366
Total Expenses per Audited Statements$1,489,366
Total Expenses per Form 990$1,489,366
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Organization's process to review form 990 - finance committee reviews 990 and then the draft 990 is sent to all board members for review. After any additional edits, the return is filed.

Form 990, Part VI, Section C, Line 18

990 is available for review in the irs database and is made available upon request.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and the financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Gaming Cxmmunity Co
EIN
84-3543975
Phone
4044368687
Address
1155 PERIMETER CENTER WEST 1100, ATLANTA, GA 30338

Signing Officer

Name
Warren Davis
Title
CFO
Phone
4044368687
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren Davis
Formed
2020
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
1
Volunteers
0

Preparer

Firm
Marshall Jones
Address
3097 E SHADOWLAWN AVE NE, ATLANTA, GA 30305
Preparer
Nathan Lummus
Phone
4042312001
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2 C

BOARD REVIEWS THE AUDIT.

Financial Statement Notes

PART X, LINE 2:

The organization only recognizes the tax benefit from an uncertain tax position taken or expected to be taken in a tax return if the tax position is more likely than not to be sustained upon an examination, based on the technical merits of the position. Management has analyzed tax positions taken for filings with the internal revenue service and all state jurisdictions where the organization operates. Management believes that income tax filing positions would be sustained upon examination and does not anticipate that any adjustments would result in a material adverse effect on the organizations financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at december 31, 2022.

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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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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03115
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03115
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01489366
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01255718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ONLY RECOGNIZES THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IF THE TAX POSITION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON AN EXAMINATION, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT HAS ANALYZED TAX POSITIONS TAKEN FOR FILINGS WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE THE ORGANIZATION OPERATES. MANAGEMENT BELIEVES THAT INCOME TAX FILING POSITIONS WOULD BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE THAT ANY ADJUSTMENTS WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATIONS FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03115
IRS990ScheduleD/TotalExpensesPerForm990Amt01489366
IRS990ScheduleD/TotalRevenuePerForm990Amt01255718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01255718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01489366
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION'S PROCESS TO REVIEW FORM 990 - FINANCE COMMITTEE REVIEWS 990 AND THEN THE DRAFT 990 IS SENT TO ALL BOARD MEMBERS FOR REVIEW. AFTER ANY ADDITIONAL EDITS, THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1990 IS AVAILABLE FOR REVIEW IN THE IRS DATABASE AND IS MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND THE FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD REVIEWS THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2 C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01602688
IRS990/TotalAssetsEOYAmt01348238
IRS990/TotalAssetsGrp/BOYAmt01602688
IRS990/TotalAssetsGrp/EOYAmt01348238
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0400813
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt077945
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0326207
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01085214
IRS990/TotalFunctionalExpensesGrp/TotalAmt01489366
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040982
IRS990/TotalLiabilitiesEOYAmt020180
IRS990/TotalLiabilitiesGrp/BOYAmt040982
IRS990/TotalLiabilitiesGrp/EOYAmt020180
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01561706
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01328058
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01085214
IRS990/TotalProgramServiceRevenueAmt0854905
IRS990/TotalReportableCompFromOrgAmt0313400
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0854905
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01255718
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01602688
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01348238
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt08337
IRS990/TravelGrp/ProgramServicesAmt075036
IRS990/TravelGrp/TotalAmt083373
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0865
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01155 PERIMETER CENTER WEST 1100
IRS990/USAddress/CityNm0ATLANTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030338
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0CXMMUNITY.CO
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WARREN DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum04044368687
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GAMING CXMMUNITY CO
ReturnHeader/Filer/BusinessNameControlTxt0GAMI
ReturnHeader/Filer/EIN0843543975
ReturnHeader/Filer/PhoneNum04044368687
ReturnHeader/Filer/USAddress/AddressLine1Txt01155 PERIMETER CENTER WEST 1100
ReturnHeader/Filer/USAddress/CityNm0ATLANTA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030338
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832175462
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARSHALL JONES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03097 E SHADOWLAWN AVE NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ATLANTA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030305
ReturnHeader/PreparerPersonGrp/PhoneNum04042312001
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NATHAN LUMMUS
ReturnHeader/ReturnTs02023-11-15T09:24:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WARREN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DAVIS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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