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Set A Good Example Foundation (formerly, Concerned Businessmen's Association of America): Form 990 filings

General information

Quickcard: Set A Good Example Foundation (formerly, Concerned Businessmen's Association of America)

Employer Identification Number (EIN):

95-3658314

Stated primary purpose ()

"The organization teaches and promotes morals and ethics in an effort to raise the quality of life and fight against drugs and crime. Its primary concentration of effort is the education and preparations of children in their roles as the future leaders and work force of the world."

Address (as of 2006):

3725 Meadowlark Drive
Reno, NV
89506
United States

Main web site:

www.sageclub.com

At a glance

Revenue, expenses, and changes in net assets or funds balances [From Part 1 of 990 filings]
Line	Description		2006	2005	2004	2003	2002	2001	2000	1999	1998	Comment
1a	Contributions to donor advised funds
1b	Direct public support		151,213	90,405	135,509	30,020	39,425	208,185	294,227	302,977	311,760
1c	Indirect public support					19,424
1d	Government contributions (grants)
1e cash	Contributions, gifts, grants, and similar amounts received		114,213	90,405	135,509	30,020	39,425	208,185	294,227	282,282	272,007
1e non-cash	Contributions, gifts, grants, and similar amounts received		37,000			19,424				20,695	39,753
2	Program services revenue including government fees and contracts
3	Membership dues and assessments					124,243	140,510
4	Interest on savings and temporary cash investments						132
5	Dividends and interest from securities
6a	Gross rents
6b	Less rental expenses
6c	Net rental income or (loss)
7	Other investment income
8Aa	Gross amount from sales of securities
8Ab	Less cost of goods sold
8Ba	Gross amount from sales of other assets
8Bb	Less cost of goods sold
8d	Net gain or (loss) from sales of assets other than inventory
9a	Gross revenue from special events and activities					2,025	10,900	13,306	32,327	17,375
9b	Less direct expenses other than fundraising expenses								8,499	6,882
9c	Net income or (loss) from special events					2,025	10,900	13,306	23,828	10,493
10a	Gross sales of inventory, less return and allowances
10b	Less cost of goods sold
10c	Gross profit or (loss) from sales of inventory
11	Other revenue
990T-3	Net income from unrelated business activities
12	Total revenue		151,213	90,405	135,509	175,713	190,967	221,491	318,055	313,470	311,760
13	Program services expenses		90,471	80,606	138,730	177,737	90,012	207,555	217,200	239,331	174,808
14	Management and general expenses		6,682		29,578	42,257	36,373	12,026	25,278	43,218	70,662
15	Fundraising expenses		35,548		33,518	31,602	33,258	34,788	59,970	46,093	75,346
16	Payments to affiliates
17	Total expenses		132,701	80,606	201,826	251,598	159,643	254,369	302,448	328,642	320,816
18	Excess or (deficit) for the year		18,512	9,799	-66,317	-75,885	31,324	-32,878	15,607	-15,172	-9,056
19	Net assets or fund balances at beginning of year		-153,352	-163,151	-96,831	-20,946	-52,270	-19,392	-34,999	-19,827	-10,771
20	Other changes in net assets or fund balances				-3
21	Net assets or fund balances at end of year		-134,840	-153,352	-163,151	-96,831	-20,946	-52,270	-19,392	-34,999	-19,827
Analysis of income-producing activities [From Part 7 of 990 filings]
N/A
Statement of functional expenses [From Part 2 of 990 filings]
Line	Description		2006	2005	2004	2003	2002	2001	2000	1999	1998	Comment
22 cash	Grants and allocations
22 non-cash	Grants and allocations
23A	Specific assistance to individuals
24A	Benefits paid to or for members
25Aa	Compensation of officers, directors, etc.		9,143		62,454	65,326	55,495	31,929	80,646	61,584
25Ab	Compensation of former officers, directors, etc.
26A	Other salaries and wages				1,208	5,940	7,524	39,237	15,615	12,940
27A	Pension plan contributions
28A	Other employee benefits
29A	Payroll taxes		4,062		1,230	5,028	5,842	7,505	12,128	4,169
	Sum of salary-related expenses		13,205		64,892	76,294	68,861	78,671	108,389	78,693
90b	Number of employees		2	n/a	3	n/a	n/a	3	3	5	6
30A	Professional fundraising fees						3,640	12,259	10,590	9,995
31A	Accounting fees		1,734		2,673	8,518	8,558	1,679	681	15,837
32A	Legal fees				181	25	40	30
33A	Supplies		396		69					15,833
34A	Telephone		513		3,858	5,772	7,862	17,714	21,475	21,748
35A	Postage and shipping				5,276	14,229	12,873	17,312	21,182	31,160
36A	Occupancy		11,026		4,971	4,669	2,540	1,797	1,982	1,833
37A	Equipment rental and maintenance				2,539	4,761	1,314	1,139	1,027	1,248
38A	Printing and publications		28,966		3,667	15,066	24,039	12,219	17,607
39A	Travel				5,460	10,201	105	1,943
40A	Conferences, conventions, and meetings
41A	Interest				3,121	361	1,767	878	1,596	1,206
42A	Depreciation, depletion, etc.		516		172	1,411	750	756	619	563
43A	Other expenses not covered above		76,345		104,947	110,292	27,294	107,972	117,300	150,526	134,100
44A	Total functional expenses		132,701	80,606	201,826	251,598	159,643	254,369	302,448	328,642	320,816
Other expenses [From Part II/Line 43 of 990 filings]
	Raw statement - corrected		2006	2005	2004	2003	2002	2001	2000	1999	1998	Comment
	Auto expense		2,678	2,105	1,216	1,732	358
	Award events				6,767	18,788	4,500	43,857	38,017	35,289	38,443
	Awards		7,156		1,548	5,243	8,876	20,000	11,143	25,250	20,052
	Bank/merchant charges		862		2,113	1,660	1,647	1,235	4,495	3,228	3,756
	Computer expense								562
	Contract labor		15,746	13,231
	Educational booklets				24,406	503	1,548	15,709	44,692	47,805	39,695
	Fundraising admin assistant				4,833			727	3,779	5,579	7,962
	Golf/fishing event					1,845		6,246
	Incurred pgm expenses					57,573
	Insurance					938	1,004	1,371	1,586	1,223	1,582
	Internet service				1,055	1,146	1,482	601
	Licenses and permits		430		108	135	755	293	595
	Mailing lists								787	22,238	1,263
	Meals										1,624
	Office expense		9,993	6,478	6,193	4,784	4,646	2,705	3,658	8,116	11,625
	Payroll tax pen and interest				3,233	5,659	3,119
	Penalties								247
	PO box rental				182	516
	Promotion		5,095
	Promotion/pmts to affiliates										6,279
	Repairs								573
	Royalties			7,124					406
	Sales tax						283	13
	Shipping and delivery								487
	Small tools					489		155
	Staff education		498		271
	Staff training								545
	Supplies								1,549
	Utilities		422	1,232	1,987	2,282	571			358	484
	Website		33,465		51,035	7,000
	Website/children education						-1,495	8,860
	Website/community education			9,321				6,200	4,179	1,440	1,335
Grants and allocations [From Part II/Line 22 of 990 filings]
N/A
Payments to affiliates [From Part I/Line 16 of 990 filings]
N/A
Balance sheets [From Part 4 of 990 filings]
Line	Description		2006	2005	2004	2003	2002	2001	2000	1999	1998	Comment
45B	Cash – non-interest-bearing		6,637	3,183	43,976	-862	4,910	6,032	1,609
46B	Savings and temporary cash investments
47Ba	Accounts receivable
47Bb	Less: allowance for doubtful accounts
47Bc	Accounts receivable net of doubful accounts
48Ba	Pledges receivable
48Bb	Less: allowance for doubtful accounts
48Bc	Pledges receivable net of doubful accounts
49B	Grants receivable
50B	Receivables from officers, directors, trustees, and key employees
51Ba	Other notes and loans receivable
51Bb	Less: allowance for doubtful accounts
51Bc	Other notes and loans receivable net of doubtful accounts
52B	Inventories for sale or use		15,888		8,456	32,437	14,803	14,803	15,956	22,184	29,707
53B	Prepaid expenses and deferred charges
54B	Investments – publicly-traded securities
54Bb	Investments – other securities
55Ba	Investments – land, buildings, and equipment: basis
55Bb	Less: accumulated depreciation
55Bc	Investments – land, buildings, and equipment net of accumulated depreciation
56B	Investments – other
57Ba	Land, buildings, and equipment: basis		22,394	1,893	22,394		19,812	19,813	19,813	17,983	16,273
57Bb	Less: accumulated depreciation		21,017		19,984		18,401	17,651	16,895	16,276	15,713
57Bc	Land, buildings, and equipment net of accumulated depreciation		1,377	1,893	2,410		1,411	2,162	2,918	1,707	560
58B	Other assets			7,884			1,880	1,880	1,908	2,022	2,472
59B	Total assets		23,902	12,960	54,842	31,575	23,005	24,877	22,391	25,913	32,739
60B	Accounts payable and accrued expenses		149,419	156,989	211,452	128,387	43,951	77,147	41,783	59,525	48,736
61B	Grants payable
62B	Deferred revenue
63B	Loans from officers, directors, trustees, and key employees			9,323	6,541	20
64Ba	Tax-exempt bond liabilities
64Bb	Mortgages and other notes payable
65B	Other liabilities		9,323							1,387	3,830
66B	Total liabilities		158,742	166,312	217,993	128,407	43,951	77,147	41,783	60,912	52,566
67B	Unrestricted		-134,840	-153,352	-163,151	-96,831	-20,946	-52,270	-19,392	-34,999	-19,827
68B	Temporarily restricted
69B	Permanently restricted
70B	Capital stock, trust principal, or current funds
71B	Paid-in or capital surplus, or land, building, and equipment fund
72B	Retained earnings, endowment, accumulated income, or other funds
73B	Total net assets or fund balances		-134,840	-153,352	-163,151	-96,831	-20,946	-52,270	-19,392	-34,999	-19,827
Statement of program service accomplishments [From Part III of 990 filings]
			2006	2005	2004	2003	2002	2001	2000	1999	1998	Comment
Teaches and promotes morals and ethics to children
Detailed statements
Grants
Expenses			90,471	51,541	138,730	177,737	90,012	208,185	217,200	239,331	174,808
Total expenses			90,471	51,541	138,730	177,737	90,012	208,185	217,200	239,331	174,808

People/corporations linked to the entity

[From various sources]

Name	Relation	Duty	2006	2005	2004	2003	2002	2001	2000	1999	1998
Barbara L. Ayash	Director	Chief executive officer	5,393	5,250	31,227	16,915	29,795	26,104	34,164	19,184	11,211
Robert Ayash	Director	Chairman	3,750	4,500	31,228	15,968	25,700	5,824	12,382	0	0
James Clark	Director	Director		0
Dennis Dubin	Director	Director	0	0	0	0	0	0	0	0	0
Murray Gould	Director	Vice chairman	0	0	0	0	0	0	0	0	0
Randy Hirsch Mountain Glen Tax and Accounting Services	Contractor	Tax return preparer				✔	✔
Peggy Howard (EA) Greenberg and Jackson CPAs	Contractor	Tax return preparer							✔	✔	✔
Mark Kevitt	Director	Director	0	0
Ginger Lawler-Sugarman	Director	Executive director									39,230
	Director	Executive secretary							34,099	42,400
Richard Lee	Director	Director	0	0	0	0	0	0	0	0	0
Larry Miller	Director	Director	0	0	0	0	0	0	0	0	0
Larry Norton	Director	Director	0	0	0	0	0	0	0	0	0
Richard Palmquist	Director	Secretary	0	0	0	0	0	0	0	0	0
John Wheatley	Director	Director	0		0	0	0	0	0	0	0
Greenberg and Jackson CPAs	Contractor	Tax return preparer	✔	✔	✔
Total Tax Solutions Inc	Contractor	Tax return preparer						✔

Notes