Civic Intelligence

Academy for Creating Enterprise

990 • Fiscal year 2018 • EIN 87-0641040

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 12, 2019

2520 N University Avenue Ste 100Provo, UT 84604-4875

(970) 856-6758

Siviq Scores

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

Liabilities / Assets

30th percentile

0.02x

Higher debt load relative to assets than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

27th percentile

0.02x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$105,500

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

39th percentile

-1.6%

Faster asset growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.3%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,930,102

Down $30,740 (-1.6%) from 2017

Net Assets

Down

$1,899,234

Down $29,012 (-1.5%) from 2017

Liabilities

Down

$30,868

Down $1,728 (-5.3%) from 2017

Revenue

Up

$1,411,866

Up $120,176 (+9.3%) from 2017

Expenses

Up

$1,098,076

Up $247,620 (+29%) from 2017

Net Income

Down

$313,790

Down $127,444 (-29%) from 2017

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

2018

Assets$1,930,102
Liabilities$30,868
Net Assets$1,899,234

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

2018

Revenue$1,411,866
Expenses$1,098,076
Net Income$313,790
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 12, 2019
Return Version
2018v3.1
Gross Receipts
$1,411,866
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,796,095$1,899,234▲ $103,139
Other Notes and Loans Receivable, Net$973,933$914,083▼ $59,850
Cash and Non-Interest-Bearing Accounts$336,299$650,930▲ $314,631
Savings and Temporary Cash Investments$374,911$239,475▼ $135,436
Land, Buildings, and Equipment, Net$140,198$122,264▼ $17,934
Total Assets$1,828,691$1,930,102▲ $101,411
Other Assets Total$3,350$3,350→ $0
Liabilities
Other Liabilities$32,596$30,868▼ $1,728
Total Liabilities$32,596$30,868▼ $1,728
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,796,095$1,899,234▲ $103,139
Total Liabilities and Net Assets / Fund Balance$1,828,691$1,930,102▲ $101,411

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$120,865$113,135$234,000
Other Land Buildings$273$57,192$57,465
Equipment$1,126$714$1,840
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly GibsonChief Impact OfficerFT$105,500$105,500
Robert HeynTrustee/board/CEOFT$94,500$94,500

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
$1,260,975
Program Service Revenue
$30,927
Investment Income
$79,215
Other Revenue
$40,749
All Other Contributions
$1,260,975
Change in Net Assets
$313,790
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$551,923
Other Expenses$546,153
Total Fundraising Expense$37,812
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$227,624$10,684-$238,308
Current Officers, Directors, Trustees, and Key Employees$113,525$102,172$11,352$227,050
Travel$73,757$18,191-$91,948
Payroll Taxes$48,244$8,828$981$58,152
Occupancy$31,552$21,948-$53,601
Other Expenses$50,094$4,191-$50,094
Office Expenses$30,270$12,546-$42,816
Information Technology$33,416$7,044-$40,460
Advertising$8,113-$25,479$33,592
Other Employee Benefits$28,413--$28,413
Conferences and Meetings$21,396--$21,396
Depreciation Depletion$13,271$4,663-$17,934
Fees for Services Accounting-$11,756-$11,756
Insurance$4,864--$4,864
Fees for Services Legal-$1,352-$1,352
Fees for Services Other-$1,107-$1,107
Total Functional Expenses$855,581$204,482$37,812$1,098,076
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$26,170
Federal income taxes$4,698
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
Filing and Contact Details

Filer

Filer Name
Called2serve Foundation
EIN
87-0641040
Phone
9708566758
Address
2520 N UNIVERSITY AVENUE STE 100, PROVO, UT 84604-4875

Signing Officer

Name
Robert Heyn
Title
CEO
Signed
2019-08-12
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 5,015, Grants and allocations 0, Revenue 0 Continuing to look for opportunites to build education service opportunities in other countries. Expenses are for Brazil in 2018

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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 750 students. Also, mentoring and advising the more than 4,200 alumni, including operating 144 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. Continue to grow and expand the opportunties and services during the year
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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 2017, training was provided to more than 925 students. Support mentoring and advising to more than 4,000 alumni in the country, including 69 chapters. Training and education for women victims of domestic violence. Approximately 310 women have been provided training and education. Continue to grow and expand the opportunities and services for the students in Mexico.
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IRS990/ProgSrvcAccomActy3Grp/Desc03. Academy for Creating Enterprise in Peru. Teaching/schooling provides training and leadership services for the underprivileged in Peru. Costs for 2018 include travel and costs to provide training and leadership services and continue to build the opportunity in Peru. In 201 the Academy in Peru has an infrastructure including 58 chapters and they are now providing training and services in several locations around the country.
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IRS990/PYContributionsGrantsAmt01179666
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023028
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0479489
IRS990/PYOtherRevenueAmt023069
IRS990/PYProgramServiceRevenueAmt065927
IRS990/PYRevenuesLessExpensesAmt0441234
IRS990/PYSalariesCompEmpBnftPaidAmt0370967
IRS990/PYTotalExpensesAmt0850456
IRS990/PYTotalRevenueAmt01291690
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0313790
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt010800
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt014829
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0374911
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0239475
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01321851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01245592
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0645808
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0627320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0743417
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04583988
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt090015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt042029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt096070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0160179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0104882
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0493175
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.90290
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.89430
IRS990ScheduleA/PublicSupportTotal170Amt04583988
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01321851
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01245592
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0645808
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0627320
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0743417
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04583988
IRS990ScheduleA/TotalSupportAmt05077163
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01126
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0714
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01840
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0120865
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0113135
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0234000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0273
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt057192
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057465
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04698
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt126170
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/TotalBookValueLandBuildingsAmt0122264
IRS990ScheduleD/TotalLiabilityAmt030868
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 5,015, Grants and allocations 0, Revenue 0 Continuing to look for opportunites to build education service opportunities in other countries. Expenses are for Brazil in 2018
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0UT
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01828691
IRS990/TotalAssetsEOYAmt01930102
IRS990/TotalAssetsGrp/BOYAmt01828691
IRS990/TotalAssetsGrp/EOYAmt01930102
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01260975
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt037812
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0204482
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0855581
IRS990/TotalFunctionalExpensesGrp/TotalAmt01098076
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032596
IRS990/TotalLiabilitiesEOYAmt030868
IRS990/TotalLiabilitiesGrp/BOYAmt032596
IRS990/TotalLiabilitiesGrp/EOYAmt030868
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01796095
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01899234
IRS990/TotalOtherProgSrvcExpenseAmt05015
IRS990/TotalProgramServiceExpensesAmt0855681
IRS990/TotalProgramServiceRevenueAmt030927
IRS990/TotalReportableCompFromOrgAmt0200000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04830
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01411866
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01828691
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01930102
IRS990/TravelGrp/ManagementAndGeneralAmt018191
IRS990/TravelGrp/ProgramServicesAmt073757
IRS990/TravelGrp/TotalAmt091948
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT HEYN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CALLED2SERVE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0CALL
ReturnHeader/Filer/EIN0870641040
ReturnHeader/Filer/PhoneNum09708566758
ReturnHeader/Filer/USAddress/AddressLine1Txt02520 N UNIVERSITY AVENUE STE 100
ReturnHeader/Filer/USAddress/CityNm0PROVO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0UT
ReturnHeader/Filer/USAddress/ZIPCd0846044875
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BBD5D0D5369F87E2A5CB64DB2B0867949470F243

Document Assets

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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
2018Detailed filing. Detailed filing data is available for this year.$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
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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