Civic Intelligence

Cloud & Fire

990 • Fiscal year 2014 • EIN 88-0564057

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 18, 2014

PO Box 263691393

(818) 782-2911

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.25x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.06x

Higher debt load relative to revenue than 55% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

28th percentile

-4.6%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

64th percentile

$47,272

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

26th percentile

-4.3%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

95th percentile

153%

Faster revenue growth than 95% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$157,548

Down $7,150 (-4.3%) from 2013

Net Assets

Down

$118,485

Down $27,836 (-19%) from 2013

Liabilities

Up

$39,063

Up $20,686 (+113%) from 2013

Revenue

Up

$607,470

Up $367,235 (+153%) from 2013

Expenses

Up

$635,306

Up $408,554 (+180%) from 2013

Net Income

Down

-$27,836

Down $41,319 (-306%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $614,492Liabilities 2010: $22,467Net Assets 2010: $592,0252010Assets 2011: $267,035Liabilities 2011: $12,939Net Assets 2011: $254,0962011Assets 2012: $146,442Liabilities 2012: $13,604Net Assets 2012: $132,8382012Assets 2013: $164,698Liabilities 2013: $18,377Net Assets 2013: $146,3212013Assets 2014: $157,548Liabilities 2014: $39,063Net Assets 2014: $118,4852014Assets 2015: $220,218Liabilities 2015: $57,812Net Assets 2015: $162,4062015Assets 2016: $235,143Liabilities 2016: $32,452Net Assets 2016: $202,6912016Assets 2017: $186,140Liabilities 2017: $35,063Net Assets 2017: $151,0772017Assets 2018: $127,505Liabilities 2018: $14,314Net Assets 2018: $113,1912018Assets 2019: $81,014Liabilities 2019: $3,390Net Assets 2019: $77,6242019Assets 2020: $0Net Assets 2020: $02020

Highlighted filing

2014

Assets$157,548
Liabilities$39,063
Net Assets$118,485

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $632,8052010Expenses 2011: $713,0972011Expenses 2012: $536,3562012Revenue 2013: $240,235Expenses 2013: $226,752Net Income 2013: $13,4832013Revenue 2014: $607,470Expenses 2014: $635,306Net Income 2014: -$27,8362014Revenue 2015: $860,931Expenses 2015: $839,732Net Income 2015: $21,1992015Revenue 2016: $824,372Expenses 2016: $784,087Net Income 2016: $40,2852016Revenue 2017: $740,937Expenses 2017: $792,058Net Income 2017: -$51,1212017Revenue 2018: $500,881Expenses 2018: $538,767Net Income 2018: -$37,8862018Revenue 2019: $59,669Expenses 2019: $95,236Net Income 2019: -$35,5672019Revenue 2020: $24,547Expenses 2020: $102,171Net Income 2020: -$77,6242020

Highlighted filing

2014

Revenue$607,470
Expenses$635,306
Net Income-$27,836
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 18, 2014
Return Version
2013v3.1
Gross Receipts
$635,168
Mission and Program Overview

Mission

Inner city youth assistance organization. We help at-risk urban youth become successful in life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,357$65,212▲ $25,855
Savings and Temporary Cash Investments$102,773$53,212▼ $49,561
Accounts Receivable$9,297$25,971▲ $16,674
Prepaid Expenses and Deferred Charges$7,261$1,590▼ $5,671
Land, Buildings, and Equipment, Net$1,010$0▼ $1,010
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$164,698$157,548▼ $7,150
Other Assets Total$5,000$11,563▲ $6,563
Liabilities
Grants Payable-$24,038-
Accounts Payable and Accrued Expenses$18,377$15,025▼ $3,352
Total Liabilities$18,377$39,063▲ $20,686
Net Assets / Fund Balance
Unrestricted Net Assets$142,062$116,161▼ $25,901
Temporarily Rstr Net Assets$4,259$2,324▼ $1,935
Total Net Assets Fund Balance$146,321$118,485▼ $27,836
Total Liabilities and Net Assets / Fund Balance$164,698$157,548▼ $7,150

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$15,127$15,127
Other Assets Org$11,563--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melody RossiExecutive DirecFT$46,200$1,072$47,272
Emily SwanBookkeeperPT$21,563$431$21,994

Board Members and Trustees

NameTitle
Tom TurpinChairman
Randy PowellVice Chair
Pride MetcalfDirector
Rene BarajasDirector
Timothy YoungDirector
Gerhard RunkenSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$337,021
Program Service Revenue
$280,474
Investment Income
$427
Other Revenue
$-10,452
All Other Contributions
$321,439
Change in Net Assets
$-27,836
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$329,088
Salaries, Compensation, and Employee Benefits$296,418
Total Fundraising Expense$106,158
Professional Fundraising Fees$9,800
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$135,347$14,436$33,779$183,562
Occupancy$136,690$2,089$3,281$142,060
Current Officers, Directors, Trustees, and Key Employees$46,464$19,198$3,658$69,320
All Other Expenses$45,036$939$5,401$51,376
Other Employee Benefits$13,975$5,836$6,707$26,518
Advertising$3,679$10$20,837$24,526
Fees for Services Other$15,522$889$3,130$19,541
Insurance$15,372$585$730$16,687
Payroll Taxes$11,445$2,400$2,700$16,545
Fees for Services Professional Fundraising--$9,800$9,800
Other Expenses$478$421$8,037$8,936
Conferences and Meetings$1,648$3,552$3,058$8,258
Travel$1,095$66$1,066$2,227
Fees for Services Accounting-$1,379-$1,379
Depreciation Depletion$1,010--$1,010
Pension Plan Contributions$473--$473
Total Functional Expenses$476,924$52,224$106,158$635,306
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$26,577
Fundraising Gross Income$11,565
Professional Fundraising Fees$9,800

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$27,147$11,565$10,805$760
Total Events$27,147$11,565$26,577$-15,012
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Melody rossi and pride metcalf are married.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Form 990 and State Filings must be prepared by a currently licensed CPA. The preparation of these forms may be completed by an in house CPA. However, if the returns are prepared in house, they must be reviewed by an independent CPA with a current license or Tax Attorney who is knowledgeable in non profit IRS and State regulations. The executive committee of the Board OF Directors will review the 990, and recommend that it be accepted by the board. Each board member will receive an electronic version of the 990 via email, and send approval via email response. The board secretary will note this 990 approval process in the meeting minutes.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Executive Director obtains written conflict of interest statement from each board member each year, and also gives each member a form. Any conflict issues are discussed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Compensation Committee shall consist of appointed members of the board who are free of conflicts of interest. This Committee is charged with reviewing and approving the compensation of the Executive Director to ensure that the compensation is "just and reasonable".The review and approval must occur at the time of initial hiring, when the term is renewed or extended, and when the compensation (including benefits) is modified.Prior to making its determination, the Committee will obtain and rely upon appropriate data of comparable organizations in the same or similar communities for similar services. The Committee will adequately document the basis for its determination as follows:A.The terms of the approved transaction and the date approved.B.The members of the committee who were present and how they voted.C.Description of the comparability data and how it was obtained.D.Any actions by a member of the Committee having a conflict of interest.E.Documentation of the approved compensation as reasonable, accurate and complete are to be presented at the next regularly held board meeting and the presentation must be documented in the minutes.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Executive Compensation Committee shall consist of appointed members of the board who are free of conflicts of interest. This Committee is charged with reviewing and approving the compensation of the officers and key employess to ensure that their compensation is "just and reasonable".The review and approval must occur at the time of initial hiring, when the term in renewed or extended, and when the compensation (including benefits) is modified.Prior to making its determination, the Committee will obtain and rely upon appropriate data of comparable organizations in the same or similar communities for similar services. The Committee will adequately document the basis for its determination as follows:A.The terms of the approved transaction and the date approved.B.The members of the committee who were present and how they voted.C.Description of the comparability data and how it was obtained.D.Any actions by a member of the Committee having a conflict of interest.E.Documentation of the approved compensation as reasonable, accurate and complete are to be presented at the next regularly held board meeting and the presentation must be documented in the minutes.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

made available upon request.

Filing and Contact Details

Filer

EIN
88-0564057
Phone
8187822911

Signing Officer

Name
Melody Rossi
Title
Executive Director
Signed
2014-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melody Rossi
Formed
2002
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
5
Employees
18
Volunteers
125

Preparer

Preparer
Daniel R Moore
Phone
8182473223
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