Civic Intelligence

Social and Promotional Gaming Assoc

EIN 99-3230655 • 501(c)6 • Washington, DC

Profile

Advocate and seek to expand business opportunities for online interactive entertainment and gaming companies

1717 Pennsylvania Ave NW Ste 650Washington, DC 20006
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

49th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

91st percentile

36%

Higher net margin than 91% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / Assets49th percentile

Assets

$118,433

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$118,433

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue51st percentileNet Margin91st percentile

Revenue

$325,000

No earlier filing loaded for comparison.

Expenses

$206,567

No earlier filing loaded for comparison.

Net Income

$118,433

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2024: $118,433Liabilities 2024: $0Net Assets 2024: $118,4332024

Highlighted filing

2024

Assets$118,433
Liabilities$0
Net Assets$118,433
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2024: $325,000Expenses 2024: $206,567Net Income 2024: $118,4332024

Highlighted filing

2024

Revenue$325,000
Expenses$206,567
Net Income$118,433
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$118,433
Liabilities
$0
Net assets
$118,433
Revenue
$325,000
Expenses
$206,567
Net income
$118,433
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.00$1.18$3.25$2.07$1.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.2
Gross Receipts
$325,000
Mission and Program Overview

Mission

Advocate and seek to expand business opportunities for online interactive entertainment and gaming companies

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts-$118,433-
Rtn Earn Endowment Incm Other Fnds-$118,433-
Total Assets$0$118,433▲ $118,433
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$118,433▲ $118,433
Total Liabilities and Net Assets / Fund Balance$0$118,433▲ $118,433
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
George R CalhounDirector
Jefrey IfrahDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$325,000
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$118,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$206,567
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$89,245--$89,245
Fees for Services Legal$81,937--$81,937
Other Expenses$33,600--$33,600
Fees for Services Accounting$1,785--$1,785
Total Functional Expenses$206,567$0$0$206,567
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
In-house lobbying only
No
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ifrah PllcRelated OwnerProfessionalNo$77,558
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

“Jeff ifrah and george calhoun are both engaged in the practice of law and are members of the same law firm”

Members or stockholder classes and rights Part VI line 6

“The board of directors constitutes the members of the corporation”

Member election for additional members Part VI line 7A

“The board of directors constitutes the members of the corporation”

Governing body decisions Part VI line 7B

“The governing body is the board of directors who are also the members of the entitiy”

Form 990 governing body review Part VI line 11

“A draft of the proposed form 990 filing is reviewed and approved by the board of directors”

Conflict of interest policy compliance Part VI line 12C

“All members of the governing body sign an annual statement of agreement to comply with conflict of interest”

Governing documents etc available to public Part VI line 19

“Governing documents, conflict of interest policy, and internal financial statements are available upon request”

Filing and Contact Details

Filer

Filer Name
Social and Promotional Gaming Assoc
EIN
99-3230655
In Care Of
% JEFF IFRAH
Phone
7035996645
Address
1717 PENNSYLVANIA AVE NW STE 650, WASHINGTON, DC 20006

Signing Officer

Name
Jeff Ifrah
Title
President
Phone
7035996645
Signed
2025-04-30
Discuss with paid preparer
No

Organization Details

Formed
2024
Legal Domicile
Dc
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Louis J Septimus and Co
Address
180 SUMMIT AVE SUITE 202, MONTVALE, NJ 07645
Preparer
Eli Mendlowitz
Phone
2125645900
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

“Consulting 8,842 professional services 45,589 pr 24,000 project fee 10,814”

Raw XML Appendix242 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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IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02024
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0325000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InitialReturnInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0DC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembersOrStockholdersInd0true
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesEOYAmt0118433
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/ProgramServicesAmt033600
IRS990/OtherExpensesGrp/TotalAmt033600
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0325000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0325000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/ReconcilationRevenueExpnssAmt0118433
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleC/DuesAssessmentsAmt0325000
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IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0IFRAH PLLC
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt077558
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IRS990/ScheduleORequiredInd0true
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-06T17:23:51-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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