Civic Intelligence

Academy for Creating Enterprise

990 • Fiscal year 2014 • EIN 87-0641040

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 13, 2015

1095 Mountain Ridge RoadProvo, UT 84604-4875

(970) 856-6758

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

64th percentile

$87,275

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

18th percentile

-5.9%

Faster asset growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

21st percentile

-10%

Faster revenue growth than 21% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,485,023

Down $93,505 (-5.9%) from 2013

Net Assets

Down

$1,463,865

Down $95,235 (-6.1%) from 2013

Liabilities

Up

$21,158

Up $1,730 (+8.9%) from 2013

Revenue

Down

$848,299

Down $95,303 (-10%) from 2013

Expenses

Up

$943,534

Up $80,493 (+9.3%) from 2013

Net Income

Down

-$95,235

Down $175,796 (-218%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $1,483,548Liabilities 2010: $25,896Net Assets 2010: $1,457,6522010Assets 2011: $1,499,705Liabilities 2011: $27,548Net Assets 2011: $1,472,1572011Assets 2012: $1,493,435Liabilities 2012: $14,896Net Assets 2012: $1,478,5392012Assets 2013: $1,578,528Liabilities 2013: $19,428Net Assets 2013: $1,559,1002013Assets 2014: $1,485,023Liabilities 2014: $21,158Net Assets 2014: $1,463,8652014Assets 2015: $1,379,335Liabilities 2015: $23,114Net Assets 2015: $1,356,2212015Assets 2017: $1,960,842Liabilities 2017: $32,596Net Assets 2017: $1,928,2462017Assets 2018: $1,930,102Liabilities 2018: $30,868Net Assets 2018: $1,899,2342018Assets 2019: $2,179,285Liabilities 2019: $0Net Assets 2019: $2,179,2852019Assets 2020: $2,882,986Liabilities 2020: $24,949Net Assets 2020: $2,858,0372020Assets 2021: $5,165,983Liabilities 2021: $34,017Net Assets 2021: $5,131,9662021Assets 2022: $4,780,795Liabilities 2022: $109,804Net Assets 2022: $4,670,9912022Assets 2023: $3,757,438Liabilities 2023: $64,167Net Assets 2023: $3,693,2712023Assets 2024: $3,473,829Liabilities 2024: $49,901Net Assets 2024: $3,423,9282024

Highlighted filing

2014

Assets$1,485,023
Liabilities$21,158
Net Assets$1,463,865

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2010: $298,529Expenses 2010: $468,219Net Income 2010: -$169,6902010Revenue 2011: $580,926Expenses 2011: $566,421Net Income 2011: $14,5052011Revenue 2012: $760,597Expenses 2012: $754,215Net Income 2012: $6,3822012Revenue 2013: $943,602Expenses 2013: $863,041Net Income 2013: $80,5612013Revenue 2014: $848,299Expenses 2014: $943,534Net Income 2014: -$95,2352014Revenue 2015: $796,999Expenses 2015: $904,643Net Income 2015: -$107,6442015Revenue 2017: $1,291,690Expenses 2017: $850,456Net Income 2017: $441,2342017Revenue 2018: $1,411,866Expenses 2018: $1,098,076Net Income 2018: $313,7902018Revenue 2019: $1,558,472Expenses 2019: $1,485,807Net Income 2019: $72,6652019Revenue 2020: $1,923,269Expenses 2020: $1,274,398Net Income 2020: $648,8712020Revenue 2021: $3,746,618Expenses 2021: $1,445,257Net Income 2021: $2,301,3612021Revenue 2022: $1,724,590Expenses 2022: $2,036,527Net Income 2022: -$311,9372022Revenue 2023: $1,345,456Expenses 2023: $2,323,176Net Income 2023: -$977,7202023Revenue 2024: $2,247,896Expenses 2024: $2,517,239Net Income 2024: -$269,3432024

Highlighted filing

2014

Revenue$848,299
Expenses$943,534
Net Income-$95,235
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$848,299
Mission and Program Overview

Mission

Operating schools and providing leadership, job training and mentoriing for the underprivileged.

Operating schools and providing leadership training for the underprivileged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,559,100$1,463,865▼ $95,235
Other Notes and Loans Receivable, Net$365,354$974,679▲ $609,325
Land, Buildings, and Equipment, Net$227,112$202,888▼ $24,224
Savings and Temporary Cash Investments$936,777$162,209▼ $774,568
Cash and Non-Interest-Bearing Accounts$24,118$139,860▲ $115,742
Accounts Receivable$22,280$2,500▼ $19,780
Total Assets$1,578,528$1,485,023▼ $93,505
Other Assets Total$2,887$2,887→ $0
Liabilities
Other Liabilities$19,428$21,158▲ $1,730
Total Liabilities$19,428$21,158▲ $1,730
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,559,100$1,463,865▼ $95,235
Total Liabilities and Net Assets / Fund Balance$1,578,528$1,485,023▼ $93,505

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$183,273$50,727$234,000
Equipment$19,615$37,850$57,465
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert HeynTrustee/board/CEOFT$87,275$87,275

Board Members and Trustees

NameTitle
Lewis SwainTrustee/board Chair
G Andrew BarfusTrustee/board
Stephen W GibsonTrustee/board
Bette M C GibsonDonor
Revenue and Support

Revenue Composition

Contributions and Grants
$570,238
Program Service Revenue
$173,179
Investment Income
$64,488
Other Revenue
$40,394
All Other Contributions
$570,238
Change in Net Assets
$-95,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$585,898
Salaries, Compensation, and Employee Benefits$357,636
Total Fundraising Expense$47,412
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,621$9,350-$214,971
Travel$148,119$16,867$5,010$169,996
Current Officers, Directors, Trustees, and Key Employees$30,000$30,000$27,725$87,275
All Other Expenses$51,915$414$7,988$60,317
Payroll Taxes$32,262$3,360$3,105$38,727
Other Expenses$31,754$2,592$1,000$34,346
Depreciation Depletion$26,208$200-$26,408
Office Expenses$12,221$3,255$2,584$18,060
Occupancy$4,376$13,428-$17,804
Other Employee Benefits$16,663--$16,663
Fees for Services Accounting$2,500$10,000-$12,500
Fees for Services Legal$8,093$2,759-$10,852
Fees for Services Management-$3,797-$3,797
Interest-$2,336-$2,336
Total Functional Expenses$794,336$102,236$47,412$943,534
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
Payroll Taxes$17,433
Federal income taxes$3,725
Various Payables-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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 VII, Section A, Line 1-2

Two of the trustees, Stephen W Gibson and Bette M Gibson are husband and wife

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

Before the 990 is filed, form 990 is reviewed and approved by two or more of the trustees

Form 990, Part VI, Section C, Line 18-19

Organization provides a copy of its form 990 upon request. The Organization website also provides contact and other information regarding the organization including promotional and fundraising literature.

Filing and Contact Details

Filer

Filer Name
Called2serve Foundation
EIN
87-0641040
Phone
9708566758
Address
1095 MOUNTAIN RIDGE ROAD, PROVO, UT 84604-4875

Signing Officer

Name
Robert H Heyn
Title
CEO
Signed
2015-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert H Heyn
Formed
1999
Legal Domicile
Ut
Voting Board Members
5
Independent Board Members
3
Employees
5

Preparer

Firm
Eric Gurr CPA LLC
Address
1156 South State Street Suite 202, Orem, UT 84097
Preparer
Eric Gurr
Phone
8012259411
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D

Program Service Expenses 11,493, Grants and allocations 0, Revenue 0 Continuing investigation work regarding establishment of schools and/or training services for the underprivileged in Africa and Brazil.

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IRS990/Desc01. School Academy for Creating Enterprise Phillipines. A school for the underprivileged located in Cebu City, Phillipines. Education was provided on-site, throughout the Philippines. Education was provided, in areas of large student concentration, to about 600 students. Also, mentoring and advising the more than 4,000 alumni, including operating 67 chapters of alumni that meet at least quarterly for peer support and goal setting. Alumni view a video produced at headquarters. Alumni mentor, teach one another, and teach local non-academy graduates.
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IRS990/ProgSrvcAccomActy2Grp/Desc02. School Academy for Creating Enterprise Mexico. A school for the underprivileged located in Mexico City, Mexico. Education was provided at a facility operated by the Academy. During 2014, training was provided to more than 800 students.
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IRS990/ProgSrvcAccomActy3Grp/Desc03. Established new Academy for Creating Enterprise in Peru. Teaching/schooling provides training and leadership services for the underprivileged in Peru. Costs for 2014 include travel to setup organization and to provide initial traning and leadership services
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IRS990/ReconcilationRevenueExpnssAmt0-95235
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt026070
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0936777
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162209
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/SchoolInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019615
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037850
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057465
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0183273
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt050727
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0234000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03725
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt117433
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2VARIOUS PAYABLES
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0202888
IRS990ScheduleD/TotalLiabilityAmt021158
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 11,493, Grants and allocations 0, Revenue 0 Continuing investigation work regarding establishment of schools and/or training services for the underprivileged in Africa and Brazil.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Two of the trustees, Stephen W Gibson and Bette M Gibson are husband and wife
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Before the 990 is filed, form 990 is reviewed and approved by two or more of the trustees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organization provides a copy of its form 990 upon request. The Organization website also provides contact and other information regarding the organization including promotional and fundraising literature.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VII, Section A, Line 1-2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18-19
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01578528
IRS990/TotalAssetsEOYAmt01485023
IRS990/TotalAssetsGrp/BOYAmt01578528
IRS990/TotalAssetsGrp/EOYAmt01485023
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0570238
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt047412
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0102236
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0794336
IRS990/TotalFunctionalExpensesGrp/TotalAmt0943534
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019428
IRS990/TotalLiabilitiesEOYAmt021158
IRS990/TotalLiabilitiesGrp/BOYAmt019428
IRS990/TotalLiabilitiesGrp/EOYAmt021158
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01559100
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01463865
IRS990/TotalOtherProgSrvcExpenseAmt011493
IRS990/TotalProgramServiceExpensesAmt0794336
IRS990/TotalProgramServiceRevenueAmt0173179
IRS990/TotalReportableCompFromOrgAmt087275
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0278061
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848299
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01578528
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01485023
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt05010
IRS990/TravelGrp/ManagementAndGeneralAmt016867
IRS990/TravelGrp/ProgramServicesAmt0148119
IRS990/TravelGrp/TotalAmt0169996
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01095 Mountain Ridge Road
IRS990/USAddress/CityNm0Provo
IRS990/USAddress/StateAbbreviationCd0UT
IRS990/USAddress/ZIPCd084604
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0www.creatingenterprise.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT H HEYN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALLED2SERVE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CALL
ReturnHeader/Filer/EIN0870641040
ReturnHeader/Filer/PhoneNum09708566758
ReturnHeader/Filer/USAddress/AddressLine1Txt01095 MOUNTAIN RIDGE ROAD
ReturnHeader/Filer/USAddress/CityNm0PROVO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd0846044875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eric Gurr CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01156 South State Street Suite 202
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Orem
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0UT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd084097
ReturnHeader/PreparerPersonGrp/PhoneNum08012259411

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.47$0.05$3.42$2.25$2.52$0.27
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$0.06$3.69$1.35$2.32$0.98
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.78$0.11$4.67$1.72$2.04$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.17$0.03$5.13$3.75$1.45$2.30
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.88$0.02$2.86$1.92$1.27$0.65
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.18$0.00$2.18$1.56$1.49$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.03$1.90$1.41$1.10$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.96$0.03$1.93$1.29$0.85$0.44
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.02$1.36$0.80$0.90$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.49$0.02$1.46$0.85$0.94$0.10
2013Summary only. Only limited summary data is available for this year.$1.58$0.02$1.56$0.94$0.86$0.08
2012Summary only. Only limited summary data is available for this year.$1.49$0.01$1.48$0.76$0.75$0.01
2011Summary only. Only limited summary data is available for this year.$1.50$0.03$1.47$0.58$0.57$0.01
2010Summary only. Only limited summary data is available for this year.$1.48$0.03$1.46$0.30$0.47$0.17