Civic Intelligence

Mend Foundation

990 • Fiscal year 2017 • EIN 90-0425460

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

72-11 Austin Street No 390Forest Hills, NY 11375

(866) 559-5114

Siviq Scores

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

Liabilities / Assets

87th percentile

0.37x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

41st percentile

-1.6%

Faster asset growth than 41% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

12th percentile

-41%

Faster revenue growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$182,839

Down $2,898 (-1.6%) from 2016

Net Assets

Up

$115,945

Up $103,391 (+824%) from 2016

Liabilities

Down

$66,894

Down $106,289 (-61%) from 2016

Revenue

Down

$270,942

Down $190,794 (-41%) from 2016

Expenses

Down

$167,555

Down $344,399 (-67%) from 2016

Net Income

Up

$103,387

Up $153,605 (+306%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2011: $479,541Liabilities 2011: $232,836Net Assets 2011: $246,7052011Assets 2012: $170,018Liabilities 2012: $50,482Net Assets 2012: $119,5362012Assets 2013: $300,286Liabilities 2013: $25,860Net Assets 2013: $274,4262013Assets 2014: $132,298Liabilities 2014: $64,399Net Assets 2014: $67,8992014Assets 2015: $132,413Liabilities 2015: $69,641Net Assets 2015: $62,7722015Assets 2016: $185,737Liabilities 2016: $173,183Net Assets 2016: $12,5542016Assets 2017: $182,839Liabilities 2017: $66,894Net Assets 2017: $115,9452017Assets 2018: $85,650Liabilities 2018: $82,553Net Assets 2018: $3,0972018Assets 2019: $1,959Liabilities 2019: $18,000Net Assets 2019: -$16,0412019Assets 2020: $10,747Liabilities 2020: $18,000Net Assets 2020: -$7,2532020

Highlighted filing

2017

Assets$182,839
Liabilities$66,894
Net Assets$115,945

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $929,296Expenses 2011: $774,189Net Income 2011: $155,1072011Revenue 2012: $801,158Expenses 2012: $928,327Net Income 2012: -$127,1692012Revenue 2013: $940,889Expenses 2013: $785,999Net Income 2013: $154,8902013Revenue 2014: $677,529Expenses 2014: $842,745Net Income 2014: -$165,2162014Revenue 2015: $571,059Expenses 2015: $576,185Net Income 2015: -$5,1262015Revenue 2016: $461,736Expenses 2016: $511,954Net Income 2016: -$50,2182016Revenue 2017: $270,942Expenses 2017: $167,555Net Income 2017: $103,3872017Revenue 2018: $154,535Expenses 2018: $267,383Net Income 2018: -$112,8482018Revenue 2019: $40,410Expenses 2019: $59,548Net Income 2019: -$19,1382019Revenue 2020: $15,000Expenses 2020: $6,212Net Income 2020: $8,7882020

Highlighted filing

2017

Revenue$270,942
Expenses$167,555
Net Income$103,387
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$270,942
Mission and Program Overview

Mission

The mend foundation is a nonprofit organization whose mission is to inspire children, families and adults to lead and sustain fitter, healthier and happier lives - with a focus on changing the behaviors that lead to overweight and obesity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,153$123,553▲ $34,400
Accounts Receivable$88,020$54,000▼ $34,020
Savings and Temporary Cash Investments$5,131$5,136▲ $5
Prepaid Expenses and Deferred Charges$3,433$150▼ $3,283
Total Assets$185,737$182,839▼ $2,898
Liabilities
Accounts Payable and Accrued Expenses$68,043$37,934▼ $30,109
Deferred Revenue$105,140$28,960▼ $76,180
Total Liabilities$173,183$66,894▼ $106,289
Net Assets / Fund Balance
Unrestricted Net Assets$-80,482$61,945▲ $142,427
Temporarily Rstr Net Assets$93,036$54,000▼ $39,036
Total Net Assets Fund Balance$12,554$115,945▲ $103,391
Total Liabilities and Net Assets / Fund Balance$185,737$182,839▼ $2,898
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Teresa EarleSecretaryPT$33,100$33,100

Board Members and Trustees

NameTitle
Harry MacmillanPresident & CEO
Charles ClevelandDirector
Edward DemetriouDirector
James KenadyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$216,937
Program Service Revenue
$54,000
Investment Income
$5
Other Revenue
$0
All Other Contributions
$216,937
Change in Net Assets
$103,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$134,455
Salaries, Compensation, and Employee Benefits$33,100
Total Fundraising Expense$9,620
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$45,144$15,048-$60,192
Fees for Services Other$35,578--$35,578
Comp Disqual Persons-$33,100-$33,100
Office Expenses-$6,314$8,000$14,314
Travel$6,839$1,444$143$8,426
Insurance-$6,515-$6,515
Fees for Services Accounting-$5,893-$5,893
Other Expenses$1,688--$1,688
Fees for Services Legal--$1,047$1,047
Conferences and Meetings-$372$430$802
Total Functional Expenses$89,249$68,686$9,620$167,555
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Denver Health & Hospital FoundationDenver, CO501(c)(3)Program Costs-
Ed & Ruth Lehman YmcaLongmont, CO501(c)(3)Program Costs-
Pikes Peak YmcaColorado Spring, CO501(c)(3)Program Costs-
University of Colorado Sheridan SbhcAurora, CO501(c)(3)Program Costs-
Ymca of BoulderLafayette, CO501(c)(3)Program Costs-
Ymca of DenverDenver, CO501(c)(3)Program Costs-
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
Annual disclosure for covered persons
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, Section A, Line 2

Line 2 explanation - teresa earle and harry macmillan have a business relationship.

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

Line 11a explanation - the organization's 990 is prepared by its outside cpa firm using information provided by management. After management reviews the return it is circulated to the directors before filing.

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

Annually, the board receives a conflict of interest policy and form which directors are required to complete.

Form 990, Part VI, Section B, Line 15

The organization has based the secretary's compensation on contracted hours. The board of directors has approved the compensation arrangement.

Form 990, Part VI, Section C, Line 19

The organization provides this information upon request to organizations with which it has affiliations.

Filing and Contact Details

Filer

Filer Name
Mend Foundation
EIN
90-0425460
Phone
8665595114
Address
72-11 AUSTIN STREET NO 390, FOREST HILLS, NY 11375

Signing Officer

Name
Teresa Earle
Title
Secretary
Phone
8665595114
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harry Macmillan
Formed
2008
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Armanino Llp
Address
11766 WILSHIRE BLVD 9TH FLOOR, LOS ANGELES, CA 90025
Preparer
Renee Ordeneaux
Phone
3104784148
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Program and contract services: program service expenses 35,578. Management and general expenses 0. Fundraising expenses 0. Total expenses 35,578.

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IRS990ScheduleI/RecipientTable/USAddress/CityNm2LAFAYETTE
IRS990ScheduleI/RecipientTable/USAddress/CityNm3DENVER
IRS990ScheduleI/RecipientTable/USAddress/CityNm4DENVER
IRS990ScheduleI/RecipientTable/USAddress/CityNm5AURORA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4CO
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5CO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd080504
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd180903
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd280026
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd380236
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd4802170093
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd580045
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0DURING 2016, MEND'S PRIMARY PARTNERS WERE LOCAL YMCA BRANCHES, HEALTHCARE ORGANIZATIONS SUCH AS FEDERALLY QUALIFIES HEALTHCARE CENTERS AND OTHER COMMUNITY PARTNERS SUCH AS SCHOOLS AND PARKS AND RECREATION ORGANIZATIONS, WHICH MEND PROVIDED GRANTS TO IN ORDER TO SUPPORT THEIR FACILITY AND PERSONNEL COSTS IN PROVIDING THE PROGRAMS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 EXPLANATION - TERESA EARLE AND HARRY MACMILLAN HAVE A BUSINESS RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11A EXPLANATION - THE ORGANIZATION'S 990 IS PREPARED BY ITS OUTSIDE CPA FIRM USING INFORMATION PROVIDED BY MANAGEMENT. AFTER MANAGEMENT REVIEWS THE RETURN IT IS CIRCULATED TO THE DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY, THE BOARD RECEIVES A CONFLICT OF INTEREST POLICY AND FORM WHICH DIRECTORS ARE REQUIRED TO COMPLETE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS BASED THE SECRETARY'S COMPENSATION ON CONTRACTED HOURS. THE BOARD OF DIRECTORS HAS APPROVED THE COMPENSATION ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION PROVIDES THIS INFORMATION UPON REQUEST TO ORGANIZATIONS WITH WHICH IT HAS AFFILIATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROGRAM AND CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 35,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 35,578.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0462624171
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0HEALTHY WEIGHT PARTNERSHIP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0FOUR 13TH STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BOSTON
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd002129
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt060192
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CONTRACT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HEALTHY WEIGHT PARTNERSHIP
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0P
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt093036
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt054000
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0185737
IRS990/TotalAssetsEOYAmt0182839
IRS990/TotalAssetsGrp/BOYAmt0185737
IRS990/TotalAssetsGrp/EOYAmt0182839
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0216937
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09620
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt068686
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt089249
IRS990/TotalFunctionalExpensesGrp/TotalAmt0167555
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0173183
IRS990/TotalLiabilitiesEOYAmt066894
IRS990/TotalLiabilitiesGrp/BOYAmt0173183
IRS990/TotalLiabilitiesGrp/EOYAmt066894
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012554
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0115945
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt089249
IRS990/TotalProgramServiceRevenueAmt054000
IRS990/TotalReportableCompFromOrgAmt033100
IRS990/TotalRevenueGrp/ExclusionAmt05
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt054000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0270942
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185737
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0182839
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0143
IRS990/TravelGrp/ManagementAndGeneralAmt01444
IRS990/TravelGrp/ProgramServicesAmt06839
IRS990/TravelGrp/TotalAmt08426
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-80482
IRS990/UnrestrictedNetAssetsGrp/EOYAmt061945
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.MENDFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TERESA EARLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum08665595114
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15

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