Civic Intelligence

School of Government Services

EIN 85-0992406 • 501(c)3

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.88x

Higher debt load relative to assets than 86% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.34x

Higher debt load relative to revenue than 61% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Net Margin

21st percentile

-7.1%

Higher net margin than 21% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$364,883

Higher top officer pay than 93% of similar nonprofits.

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

NTEE B • $5M-$10M nonprofits • Source year 2024

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.8%

Faster revenue growth than 52% of similar nonprofits.

NTEE B • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Down

$2,522,012

Down $504,525 (-17%) from 2023

Liabilities

Down

$2,210,473

Down $35,187 (-1.6%) from 2023

Net Assets

Down

$311,539

Down $469,338 (-60%) from 2023

Revenue

Up

$6,418,721

Up $461,784 (+7.8%) from 2023

Expenses

Up

$6,875,213

Up $936,416 (+16%) from 2023

Net Income

Down

-$456,492

Down $474,632 (-2616%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2021: $1,166,557Liabilities 2021: $851,796Net Assets 2021: $314,7612021Assets 2022: $1,829,040Liabilities 2022: $1,066,303Net Assets 2022: $762,7372022Assets 2023: $3,026,537Liabilities 2023: $2,245,660Net Assets 2023: $780,8772023Assets 2024: $2,522,012Liabilities 2024: $2,210,473Net Assets 2024: $311,5392024

Highlighted filing

2024

Assets$2,522,012
Liabilities$2,210,473
Net Assets$311,539

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $3,431,820Expenses 2021: $3,117,059Net Income 2021: $314,7612021Revenue 2022: $5,482,982Expenses 2022: $5,035,006Net Income 2022: $447,9762022Revenue 2023: $5,956,937Expenses 2023: $5,938,797Net Income 2023: $18,1402023Revenue 2024: $6,418,721Expenses 2024: $6,875,213Net Income 2024: -$456,4922024

Highlighted filing

2024

Revenue$6,418,721
Expenses$6,875,213
Net Income-$456,492

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$6,418,721
Mission and Program Overview

Mission

To facilitate the work of unc school of government to improve the lives of north carolinians by engaging in practical scholarship that helps public officials and citizens understand and improve state and local government.

To facilitate the work unc school of government by engaging in practical scholarship that helps public officials and citizens understand and improve state and local government.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,528,579$1,199,339▼ $329,240
Accounts Receivable$244,699$247,262▲ $2,563
Prepaid Expenses and Deferred Charges$129,911$125,316▼ $4,595
Land, Buildings, and Equipment, Net$5,008$3,467▼ $1,541
Total Assets$3,026,537$2,522,012▼ $504,525
Other Assets Total$1,118,340$946,628▼ $171,712
Liabilities
Other Liabilities$1,085,948$908,866▼ $177,082
Deferred Revenue$686,818$802,998▲ $116,180
Accounts Payable and Accrued Expenses$472,894$498,609▲ $25,715
Total Liabilities$2,245,660$2,210,473▼ $35,187
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$780,877$311,539▼ $469,338
Total Net Assets Fund Balance$780,877$311,539▼ $469,338
Total Liabilities and Net Assets / Fund Balance$3,026,537$2,522,012▼ $504,525

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,467$4,238$7,705
Other Assets Org$20,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marcia PerrittDirector--$142,382$142,382
Alycia InserraDirector--$134,508$134,508
Sarah OdioAssociate Director, DfiFT$110,765$13,113$123,878

Board Members and Trustees

NameTitle
Dewitt F Mac MccarleyDirector
Kara MillonziDirector
Lauren PartinExecutive Director
Aimee N WallDean School of Government
Greg AllisonSecretary
Alexandra HerndonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,376,917
Investment Income
$0
Other Revenue
$41,804
Change in Net Assets
$-456,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,418,721
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$96,675
Total Revenue per Audited Statements
$6,515,396
Total Revenue per Form 990
$6,418,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,149,298
Salaries, Compensation, and Employee Benefits$2,490,635
Grants and Similar Amounts Paid$235,280
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,482,035$8,600-$2,490,635
Conferences and Meetings$678,131$2,403-$680,534
Fees for Services Other$486,406$81,783-$568,189
Information Technology$305,721$84,789-$390,510
Occupancy$256,318--$256,318
Grants to Domestic Orgs$235,280--$235,280
Travel$164,893--$164,893
All Other Expenses$46,893$40,994-$87,887
Other Expenses$57,948$1,223-$57,948
Advertising$5,160$23,619-$28,779
Depreciation Depletion$1,541--$1,541
Total Functional Expenses$6,516,875$358,338$0$6,875,213

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,984,734
Expenses per Audited Statements$6,875,213
Total Expenses per Form 990$6,875,213
Expenses Not Reported on Form 990$109,521
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
University of North CarolinaChapel Hill, NC501(c)(3)Support of the School of Government at the University of North Carolina at Chapel Hill.$235,280
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
Due to Agency Agreement$802,317
Right of Use Operating Lease Liability$106,549
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
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 active committee meetings, therefore any recommendations by a committee are reflected in the board meeting minutes.

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

The treasurer of the board reviews the 990-in the absence of the treasurer the executive director.

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

As stated in the organization's bylaws, when there is a transaction that may be a direct or indirect conflict for any officer or director, that person is expected to disclose his/her interest.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
School of Government Services
EIN
85-0992406
Phone
9199622757
Address
KNAPP-SANDERS BUILDING UNC CH, CHAPEL HILL, NC 27599

Signing Officer

Name
Lauren Partin
Title
Executive Director
Phone
9199622757
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauren Partin
Formed
2020
Legal Domicile
Nc
Voting Board Members
4
Independent Board Members
1
Employees
45
Volunteers
6

Preparer

Firm
Blackman & Sloop Advisors Inc
Address
1414 RALEIGH ROAD SUITE 300, CHAPEL HILL, NC 27517
Preparer
Robert Lewis
Phone
9199428700
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Bad debt expense -12,846.

FORM 990, PART XII, LINE 2C:

The audit committee has oversight for the audit of the financial statements.

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

BAD DEBT EXPENSE 12,846.

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IRS990/ProgramServiceRevenueGrp/Desc1CONTRACT REVENUE
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11490551
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04886366
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11490551
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt03971170
IRS990/PYOtherRevenueAmt015632
IRS990/PYProgramServiceRevenueAmt05941305
IRS990/PYRevenuesLessExpensesAmt018140
IRS990/PYSalariesCompEmpBnftPaidAmt01967627
IRS990/PYTotalExpensesAmt05938797
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05956937
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-456492
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06418721
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01528579
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01199339
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2020 AMOUNT: $ 2,153. 2021 AMOUNT: $ 13,132. 2022 AMOUNT: $ 15,632. 2023 AMOUNT: $ 41,804.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0487523
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0100000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0587523
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt096675
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt098484
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt096416
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt089516
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0381091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06376918
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05941305
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt04982327
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt03329667
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt020630217
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt041804
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015632
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt013132
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02153
IRS990ScheduleA/OtherIncome509Grp/TotalAmt072721
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt021144643
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt037368
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0239447
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0135799
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt041574
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0454188
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt037368
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0239447
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0135799
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt041574
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0454188
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt06473593
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06039789
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt05566266
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03519183
IRS990ScheduleA/Total509Grp/TotalAmt021598831
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt06515397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt06055421
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt05579398
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt03521336
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt021671552
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt096675
IRS990ScheduleD/DonatedServicesUseFcltsAmt096675
IRS990ScheduleD/EquipmentGrp/BookValueAmt03467
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04238
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07705
IRS990ScheduleD/ExpensesNotReportedAmt0109521
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06875213
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0802317
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1124311
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt220000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH RESTRICTED FOR AGENCY AGREEMENT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RIGHT OF USE OPERATING LEASE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEPOSIT
IRS990ScheduleD/OtherExpensesIncludedAmt012846
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0802317
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1106549
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AGENCY AGREEMENT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RIGHT OF USE OPERATING LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt096675
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06418721
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BAD DEBT EXPENSE 12,846.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03467
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0946628
IRS990ScheduleD/TotalExpensesPerForm990Amt06875213
IRS990ScheduleD/TotalLiabilityAmt0908866
IRS990ScheduleD/TotalRevenuePerForm990Amt06418721
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06515396
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06984734
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0235280
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUPPORT OF THE SCHOOL OF GOVERNMENT AT THE UNIVERSITY OF NORTH CAROLINA AT CHAPEL HILL.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNIVERSITY OF NORTH CAROLINA
IRS990ScheduleI/RecipientTable/RecipientEIN0566001393
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0AT CHAPEL HILL
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHAPEL HILL
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0NC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd027599
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RARELY HAS GRANTS. ANY GRANT PROVIDED IN ANY ONE YEAR IS APPROVED BY MANAGEMENT.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt40
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0305029
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1231477
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2220938
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt3202113
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt4131257
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10

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