The Monkey and the Elephant FY2021 filing

Tax-deductible

Philadelphia, PA501(c)(3)EmploymentEIN 46-3420110Revenue $407K in FY2021

On file with the IRSthemonkeyandtheelephnat.org2831 W Girard Ave Storefront, 19130-1249 · Philadelphia, PATax-exempt since Jun 2014Publicly supported — 509(a)(2)

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Offer hands-on vocational training and employment experience in cafe setting while providing mentoring and skill building workshops to former foster youth.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$38K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average deficit $18K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$38K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Looks good: 9.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
7
named funders · $365K
Looks good: 7 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$60K
18% of total assets
Looks good: liabilities are 18% of assets; 50% or less.
Pt X · Ln 26
Independent board members
16
of 16 voting members
Looks good: 16 of 16 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$407K
+2% vs prior year
Spent
$366K
To programs
74%
Net assets
$267K
By yearFY2020–FY2024
Revenue
$407K
FY2021▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$401K
FY2021$407K
FY2022$584K
FY2023$232K
FY2024$581K
Expenses
$366K
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$349K
FY2021$366K
FY2022$484K
FY2023$519K
FY2024$579K
Net assets
$267K
FY2021▲ +26%
Tap a bar for its year
Net assets by fiscal year
FY2020$212K
FY2021$267K
FY2022$367K
FY2023$80K
FY2024$81K

From the FY2021 Form 990 (year ending June 2021) · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Jun 2014.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $271K Management & general 18% · $65K Fundraising 8% · $30K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $38K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Executive Di
$38,154Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Treasuruer
$0Pt VII · Sec A
$0Pt VII · Sec A

Kamal Marell’s $84K as Executive Director is at the 73rd percentile of top reported officer pay among 1216 $100K–1M employment nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021
Kamal Marell$84,115$13,846——
Anne Harrison—$60,996$82,500$38,154

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Monkey and the Elephant executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains former foster youth in cafe skills and offers them job experience and mentorship.

Questions for The Monkey and the Elephant

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Provided by the organization

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1 program · $271K · in their own filed words · FY2020
01

Offer hands-on vocational training and employment experience in a cafe setting while providing mentoring and skill building workshops to former foster youth.

$271Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 7 funders →

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$407K
Ln 12
Gifts and grantsLn 1h$298K
Fees for servicesLn 2g$110K
Investment incomeLn 3$98
Money outPt IX
$366K
Ln 25
Programscol B$271K
Managementcol C$65K
Fundraisingcol D$30K
Owns and owesPt X
$267K
net assets · Ln 32
Cash and savingsLn 1–2$302K
Total assetsLn 16$327K
LiabilitiesLn 26$60K
PeoplePt VI, VII
15
listed · VII A
PaidVII A1
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$298K
Fees for servicesLn 2g$110K
Investment incomeLn 3$98
Total revenueLn 12$407K
Assets in detailPt X, end of year
CashLn 1$129K
SavingsLn 2$174K
Cash and savings togetherLn 1–2$302K
Land, buildings, equipmentLn 10c$14K
Other assetsLn 15$2K
Total assetsLn 16$327K
LiabilitiesLn 26$60K
Net assetsLn 32$267K
OperationsPt I, VI
EmployeesI 518
VolunteersI 698
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$257K$302K
Land, buildings, equipmentLn 10c$360$14K
Total assetsLn 16$264K$327K
LiabilitiesLn 26$53K$60K
Net assetsLn 32$212K$267K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of disqualified personsLn 6$164K$160K$2K$1K
Other salaries and wagesLn 7$68K$7K$41K$21K
Payroll taxesLn 10$23K$19K$3K$1K
Management feesLn 11a$8K$8K
Advertising and promotionLn 12$4K$4K
Office expensesLn 13$20K$14K$4K$2K
OccupancyLn 16$24K$19K$4K$1K
TravelLn 17$613$613
Depreciation, depletion and amortizationLn 22$14K$14K
InsuranceLn 23$9K$7K$2K
Other expenses (24a–d)Ln 24$29K$24K$1K$3K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$366K$271K$65K$30K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $581K$579K$2K$81K 990 PDF
FY2023 $232K$519K−$287K$80K 990 PDF
FY2022 $584K$484K$100K$367K 990 PDF
FY2021 Viewing $407K$366K$41K$267K 990 PDF
FY2020 $401K$349K$52K$212K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $407,406 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $278,384$297,606
I-9 Program service revenuePrior year $118,950$109,702
I-10 Investment incomePrior year $3,356$98
I-11 Other revenue$0
I-12 Total revenuePrior year $400,690$407,406
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $237,359$255,023
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $111,706$111,049
I-18 Total expensesPrior year $349,065$366,072
I-19 Revenue less expensesPrior year $51,625$41,334
Part VI · Governance 16 of 16 board members independent, 3 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $407,406 across 5 lines filed
VIII-1f All other contributions, gifts and grants$297,606
VIII-1h Total contributions, gifts and grants$297,606
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $109,702$109,702
VIII-3 Investment incomeExcluded from tax $98$98
VIII-12 Total revenueRelated to mission $109,702 · Excluded from tax $98$407,406
Part IX · Statement of functional expenses $366,072 across 12 lines filed
IX-6 Pay of disqualified personsPrograms $160,015 · Management $2,493 · Fundraising $1,246$163,754
IX-7 Other salaries and wagesPrograms $6,850 · Management $41,100 · Fundraising $20,549$68,499
IX-10 Payroll taxesPrograms $18,577 · Management $2,795 · Fundraising $1,398$22,770
IX-11a Management feesManagement $7,689$7,689
IX-12 Advertising and promotionPrograms $3,694$3,694
IX-13 Office expensesPrograms $13,860 · Management $3,959 · Fundraising $1,982$19,801
IX-16 OccupancyPrograms $19,212 · Management $3,602 · Fundraising $1,201$24,015
IX-17 TravelPrograms $613$613
IX-22 Depreciation, depletion and amortizationPrograms $14,117$14,117
IX-23 InsurancePrograms $7,361 · Management $1,839$9,200
IX-24 Other expenses (24a–d)Programs $24,235 · Management $1,464 · Fundraising $3,338$29,037
IX-24e All other expensesPrograms $2,883$2,883
IX-25 Total functional expensesPrograms $271,417 · Management $64,941 · Fundraising $29,714$366,072
Part X · Balance sheet $326,804 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $83,825$128,625
X-2 Savings and temporary cash investmentsStart of year $173,112$173,648
X-8 Inventories for sale or useStart of year $3,763$9,024
X-10c Land, buildings and equipment, netStart of year $360$13,887
X-15 Other assetsStart of year $3,116$1,620
X-16 Total assetsStart of year $264,186$326,804
X-17 Accounts payable and accrued expensesStart of year $5,219$5,206
X-24 Unsecured notes and loans payableStart of year $47,375$54,900
X-26 Total liabilitiesStart of year $52,594$60,106
X-27 Net assets without donor restrictionsStart of year $211,592$266,698
X-32 Total net assets or fund balancesStart of year $211,592$266,698
X-33 Total liabilities and net assetsStart of year $264,186$326,804
Part XI · Reconciliation of net assets $266,698 net assets at year end
XI-1 Total revenue$407,406
XI-2 Total expenses$366,072
XI-3 Revenue less expenses$41,334
XI-4 Net assets at start of year$211,592
XI-9 Other changes in net assets$13,772
XI-10 Net assets at end of year$266,698

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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