Civic Intelligence

Need Inc

990 • Fiscal year 2013 • EIN 95-3956183

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 29, 2014

PO Box 54541Sun City West, AZ 85078

(623) 879-9676

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

95th percentile

$63,200

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 40.0% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

47th percentile

0.1%

Faster asset growth than 47% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$477,694

Up $349 (+0.1%) from 2012

Net Assets

Up

$477,194

Up $2,849 (+0.6%) from 2012

Liabilities

Down

$500

Down $2,500 (-83%) from 2012

Revenue

$158,132

No earlier filing loaded for comparison.

Expenses

Up

$155,283

Up $2,287 (+1.5%) from 2012

Net Income

$2,849

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $475,570Liabilities 2011: $2,664Net Assets 2011: $472,9062011Assets 2012: $477,345Liabilities 2012: $3,000Net Assets 2012: $474,3452012Assets 2013: $477,694Liabilities 2013: $500Net Assets 2013: $477,1942013Assets 2014: $538,233Liabilities 2014: $1,000Net Assets 2014: $537,2332014Assets 2015: $573,639Liabilities 2015: $1,000Net Assets 2015: $572,6392015Assets 2016: $585,118Liabilities 2016: $3,067Net Assets 2016: $582,0512016Assets 2017: $605,364Liabilities 2017: $0Net Assets 2017: $605,3642017Assets 2018: $585,263Liabilities 2018: $0Net Assets 2018: $585,2632018Assets 2019: $113,377Liabilities 2019: $0Net Assets 2019: $113,3772019

Highlighted filing

2013

Assets$477,694
Liabilities$500
Net Assets$477,194

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $155,5042011Expenses 2012: $152,9962012Revenue 2013: $158,132Expenses 2013: $155,283Net Income 2013: $2,8492013Revenue 2014: $150,525Expenses 2014: $90,486Net Income 2014: $60,0392014Revenue 2015: $143,143Expenses 2015: $107,737Net Income 2015: $35,4062015Revenue 2016: $124,005Expenses 2016: $114,593Net Income 2016: $9,4122016Revenue 2017: $93,777Expenses 2017: $80,213Net Income 2017: $13,5642017Revenue 2018: $58,059Expenses 2018: $56,853Net Income 2018: $1,2062018Revenue 2019: $23,547Expenses 2019: $511,210Net Income 2019: -$487,6632019

Highlighted filing

2013

Revenue$158,132
Expenses$155,283
Net Income$2,849
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 29, 2014
Return Version
2013v3.0
Gross Receipts
$158,132
Mission and Program Overview

Mission

To provide aid and assistance to the displaced, disenfranchised, and needy people of our world; to provide spiritual nurturing to these people in the form of christian gospel and christian ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$346,821$338,089▼ $8,732
Investments Other Securities$84,001$85,517▲ $1,516
Cash and Non-Interest-Bearing Accounts$46,523$54,088▲ $7,565
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$477,345$477,694▲ $349
Liabilities
Accounts Payable and Accrued Expenses$3,000$500▼ $2,500
Total Liabilities$3,000$500▼ $2,500
Net Assets / Fund Balance
Unrestricted Net Assets$431,628$448,469▲ $16,841
Temporarily Rstr Net Assets$42,717$28,725▼ $13,992
Total Net Assets Fund Balance$474,345$477,194▲ $2,849
Total Liabilities and Net Assets / Fund Balance$477,345$477,694▲ $349

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$13,726$13,726
Other Securities$85,517--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bannya ChatterjeePresident & ChairmanFT$63,200$63,200

Board Members and Trustees

NameTitle
Rev Robert LehmanVice President
Sharon GordonDirector
Rev Vern DoerksenSecretary
Sylvia MyersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$156,348
Program Service Revenue
$0
Investment Income
$1,784
Other Revenue
$0
All Other Contributions
$156,348
Change in Net Assets
$2,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$68,000
Salaries, Compensation, and Employee Benefits$66,535
Other Expenses$20,748
Total Fundraising Expense$7,200
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$68,000--$68,000
Current Officers, Directors, Trustees, and Key Employees$35,220$20,610$5,870$61,700
Travel$7,330-$11$7,341
Office Expenses$1,426$4,944$858$7,228
Fees for Services Accounting-$5,755-$5,755
Payroll Taxes$2,763$1,611$461$4,835
Conferences and Meetings$69$85-$154
Information Technology-$40-$40
Other Expenses-$30-$30
Total Functional Expenses$114,808$33,275$7,200$155,283
International Activity

International Summary

Offices
0
Employees
0
Spending
$68,000

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
South AsiaGrants to School for Operating ActivitiesN/a00$68,000
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Section B, Line 11

990 is reviewed by ceo and treasurer prior to submission to the irs. Other board members receive a final copy for review.

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

Conflict of interest policy and compliance are reviewed annually by board

Form 990, Part VI, Section B, Line 15

Board reviews and sets ceo's salary and benefits at its annual board meeting. Ceo is not present for the discussion and decision. Decision is recorded in the board minutes. Salary is compared with other nonprofit ceo's at least every other year. There are no other employees at this time. Other employee compensation, if any, will be evaluated in the same manner.

Form 990, Part VI, Section C, Line 18

The organization will make their current financial statements and annual information returns available upon request without charge except for a nominal fee for reproduction and actual postage costs. Annual information returns will be available for three years after filing.

Form 990, Part VI, Section C, Line 19

If the governing documents and conflict of interest policy of the organization are subject to federal or state public disclosure rules, these documents will be made publicly available as applicable law may require. Otherwise, the governing documents and conflict of interest policy will be provided to the public at the discretion of management.

Filing and Contact Details

Filer

EIN
95-3956183
Phone
6238799676

Signing Officer

Name
Bannya Chatterjee
Title
CEO
Phone
6238799676
Signed
2014-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bannya Chatterjee
Formed
1985
Legal Domicile
Az
Voting Board Members
5
Independent Board Members
4
Employees
1
Volunteers
3

Preparer

Preparer
Monica J Stern CPA
Phone
6026748226
Supplemental Narrative

Additional Explanations

Form 990 Part XI Line 2C

The organization has not changed its oversight process or selection process during the tax year.

Financial Statement Notes

PART X, LINE 2:

The organization implemented accounting guidance related to uncertain tax positions. Using that guidance, tax provisions initially need to be recognized in the financial statements when it is more-likely-than-not that the position will not be sustained upon examination by the tax authorities. As of december 31, 2013, the organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organization will recognize future accrued interest and penalties related to unrecognized tax benefits in income tax expense if incurred. The organization believes it has had no unrelated business income and therefore, has not filed unrelated business income tax returns. Consequently, all tax years remain subject to examination for federal and state tax purposes.

Raw XML Appendix393 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IMPLEMENTED ACCOUNTING GUIDANCE RELATED TO UNCERTAIN TAX POSITIONS. USING THAT GUIDANCE, TAX PROVISIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2013, THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE ORGANIZATION BELIEVES IT HAS HAD NO UNRELATED BUSINESS INCOME AND THEREFORE, HAS NOT FILED UNRELATED BUSINESS INCOME TAX RETURNS. CONSEQUENTLY, ALL TAX YEARS REMAIN SUBJECT TO EXAMINATION FOR FEDERAL AND STATE TAX PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueSecuritiesAmt085517
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt00
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt068000
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SOUTH ASIA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0N/A
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0GRANTS TO SCHOOL FOR OPERATING ACTIVITIES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinutationTotalEmployeeCnt00
IRS990ScheduleF/ContinutationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd00
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt068000
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0OPERATIONAL GRANT FOR EDUCATING NEEDY CHILDREN.
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SOUTH ASIA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt00
IRS990ScheduleF/SubtotalOfficesCnt00
IRS990ScheduleF/SubtotalSpentAmt068000
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE CEO OF NEED, INC. IS ON THE BOARD OF THE SCHOOL LOCATED IN INDIA. SHE PROVIDES SUPERVISION AND SUPPORT BY TRAVELING TO THE SCHOOL 2 - 3 TIMES PER YEAR. THE FINANCIAL STATEMENTS OF THE SCHOOL ARE MONITORED BY THE CEO OF NEED, INC.
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt1SCHOOL SUBMITS FINANCIAL STATEMENTS TO THE CEO OF NEED, INC. AND CEO VISITS THE SCHOOL REGULARLY.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 3:
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalEmployeeCnt00
IRS990ScheduleF/TotalOfficeCnt00
IRS990ScheduleF/TotalSpentAmt068000
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0990 IS REVIEWED BY CEO AND TREASURER PRIOR TO SUBMISSION TO THE IRS. OTHER BOARD MEMBERS RECEIVE A FINAL COPY FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST POLICY AND COMPLIANCE ARE REVIEWED ANNUALLY BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD REVIEWS AND SETS CEO'S SALARY AND BENEFITS AT ITS ANNUAL BOARD MEETING. CEO IS NOT PRESENT FOR THE DISCUSSION AND DECISION. DECISION IS RECORDED IN THE BOARD MINUTES. SALARY IS COMPARED WITH OTHER NONPROFIT CEO'S AT LEAST EVERY OTHER YEAR. THERE ARE NO OTHER EMPLOYEES AT THIS TIME. OTHER EMPLOYEE COMPENSATION, IF ANY, WILL BE EVALUATED IN THE SAME MANNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION WILL MAKE THEIR CURRENT FINANCIAL STATEMENTS AND ANNUAL INFORMATION RETURNS AVAILABLE UPON REQUEST WITHOUT CHARGE EXCEPT FOR A NOMINAL FEE FOR REPRODUCTION AND ACTUAL POSTAGE COSTS. ANNUAL INFORMATION RETURNS WILL BE AVAILABLE FOR THREE YEARS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IF THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY OF THE ORGANIZATION ARE SUBJECT TO FEDERAL OR STATE PUBLIC DISCLOSURE RULES, THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XI LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0AZ
IRS990/StatesWhereCopyOfReturnIsFldCd1CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt042717
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt028725
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0477345
IRS990/TotalAssetsEOYAmt0477694
IRS990/TotalAssetsGrp/BOYAmt0477345
IRS990/TotalAssetsGrp/EOYAmt0477694
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0156348
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07200
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033275
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0114808
IRS990/TotalFunctionalExpensesGrp/TotalAmt0155283
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03000
IRS990/TotalLiabilitiesEOYAmt0500
IRS990/TotalLiabilitiesGrp/BOYAmt03000
IRS990/TotalLiabilitiesGrp/EOYAmt0500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0474345
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0477194
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0114808
IRS990/TotalReportableCompFromOrgAmt063200
IRS990/TotalRevenueGrp/ExclusionAmt01784
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0158132
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0477345
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0477694
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt011
IRS990/TravelGrp/ProgramServicesAmt07330
IRS990/TravelGrp/TotalAmt07341
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0431628
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0448469
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10PO BOX 54541
IRS990/USAddress/City0PHOENIX
IRS990/USAddress/State0AZ
IRS990/USAddress/ZIPCode085078
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.NEEDINCORPORATED.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BANNYA CHATTERJEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06238799676
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10NEED INC
ReturnHeader/Filer/BusinessNameControlTxt0NEED
ReturnHeader/Filer/EIN0953956183
ReturnHeader/Filer/PhoneNum06238799676
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 54541
ReturnHeader/Filer/USAddress/City0PHOENIX
ReturnHeader/Filer/USAddress/State0AZ
ReturnHeader/Filer/USAddress/ZIPCode085078
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0770602105
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10MONICA J STERN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1011225 NORTH 28TH DRIVE SUITE B-109
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0850295609
ReturnHeader/PreparerPersonGrp/PhoneNum06026748226
ReturnHeader/PreparerPersonGrp/PreparationDt02014-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONICA J STERN CPA
ReturnHeader/ReturnTs02014-10-08T18:06:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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