Civic Intelligence

Turning Point Community Services

990 • Fiscal year 2018 • EIN 01-0579367

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 28, 2019

PO Box 510Maplewood, NJ 07040

(973) 374-7838

Siviq Scores

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

Liabilities / Assets

45th percentile

0.43x

Higher debt load relative to assets than 45% of similar nonprofits.

2018 filings • NTEE L • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

39th percentile

0.74x

Higher debt load relative to revenue than 39% of similar nonprofits.

2018 filings • NTEE L • $1M-$5M nonprofits • Source year 2018

Net Margin

68th percentile

4.0%

Higher net margin than 68% of similar nonprofits.

2018 filings • NTEE L • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

70th percentile

$136,034

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 19.6% of source-year revenue.

2018 filings • NTEE L • $1M-$5M nonprofits • Source year 2018

Asset Growth

61st percentile

-1.2%

Faster asset growth than 61% of similar nonprofits.

2018 filings • NTEE L • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

74th percentile

9.1%

Faster revenue growth than 74% of similar nonprofits.

2018 filings • NTEE L • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,202,092

Down $14,615 (-1.2%) from 2017

Net Assets

Up

$687,745

Up $27,492 (+4.2%) from 2017

Liabilities

Down

$514,347

Down $42,107 (-7.6%) from 2017

Revenue

Up

$693,237

Up $58,063 (+9.1%) from 2017

Expenses

Down

$665,745

Down $25,298 (-3.7%) from 2017

Net Income

Up

$27,492

Up $83,361 (+149%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $122,389Liabilities 2010: $85,040Net Assets 2010: $37,3492010Assets 2011: $110,554Liabilities 2011: $94,421Net Assets 2011: $16,1332011Assets 2012: $120,510Liabilities 2012: $85,933Net Assets 2012: $34,5772012Assets 2013: $97,353Liabilities 2013: $73,728Net Assets 2013: $23,6252013Assets 2014: $777,316Liabilities 2014: $629,700Net Assets 2014: $147,6162014Assets 2015: $849,675Liabilities 2015: $680,105Net Assets 2015: $169,5702015Assets 2016: $1,362,076Liabilities 2016: $645,954Net Assets 2016: $716,1222016Assets 2017: $1,216,707Liabilities 2017: $556,454Net Assets 2017: $660,2532017Assets 2018: $1,202,092Liabilities 2018: $514,347Net Assets 2018: $687,7452018Assets 2019: $1,155,598Liabilities 2019: $423,382Net Assets 2019: $732,2162019Assets 2020: $1,403,510Liabilities 2020: $473,902Net Assets 2020: $929,6082020Assets 2021: $1,503,886Liabilities 2021: $325,829Net Assets 2021: $1,178,0572021Assets 2022: $2,380,563Liabilities 2022: $941,020Net Assets 2022: $1,439,5432022Assets 2023: $2,486,766Liabilities 2023: $907,504Net Assets 2023: $1,579,2622023Assets 2024: $2,528,888Liabilities 2024: $901,701Net Assets 2024: $1,627,1872024

Highlighted filing

2018

Assets$1,202,092
Liabilities$514,347
Net Assets$687,745

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $933,350Expenses 2010: $882,843Net Income 2010: $50,5072010Expenses 2011: $669,6962011Expenses 2012: $740,6392012Revenue 2013: $536,766Expenses 2013: $547,718Net Income 2013: -$10,9522013Revenue 2014: $702,108Expenses 2014: $578,117Net Income 2014: $123,9912014Revenue 2015: $564,087Expenses 2015: $542,133Net Income 2015: $21,9542015Revenue 2016: $1,158,700Expenses 2016: $612,148Net Income 2016: $546,5522016Revenue 2017: $635,174Expenses 2017: $691,043Net Income 2017: -$55,8692017Revenue 2018: $693,237Expenses 2018: $665,745Net Income 2018: $27,4922018Revenue 2019: $720,043Expenses 2019: $675,572Net Income 2019: $44,4712019Revenue 2020: $939,103Expenses 2020: $741,711Net Income 2020: $197,3922020Revenue 2021: $978,883Expenses 2021: $730,434Net Income 2021: $248,4492021Revenue 2022: $1,162,180Expenses 2022: $900,694Net Income 2022: $261,4862022Revenue 2023: $1,323,152Expenses 2023: $1,183,433Net Income 2023: $139,7192023Revenue 2024: $1,352,423Expenses 2024: $1,304,498Net Income 2024: $47,9252024

Highlighted filing

2018

Revenue$693,237
Expenses$665,745
Net Income$27,492
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 28, 2019
Return Version
2018v3.1
Gross Receipts
$706,758
Mission and Program Overview

Mission

HOMELESS SHELTER

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,102,168$1,059,264▼ $42,904
Accounts Receivable$46,770$107,689▲ $60,919
Loans From Officers Directors$50,000$45,000▼ $5,000
Cash and Non-Interest-Bearing Accounts$31,141$19,138▼ $12,003
Savings and Temporary Cash Investments$29,533$11,660▼ $17,873
Prepaid Expenses and Deferred Charges$5,295$2,541▼ $2,754
Total Assets$1,216,707$1,202,092▼ $14,615
Other Assets Total$1,800$1,800→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$362,628$311,277▼ $51,351
Other Liabilities$136,754$151,550▲ $14,796
Accounts Payable and Accrued Expenses$7,072$6,520▼ $552
Total Liabilities$556,454$514,347▼ $42,107
Net Assets / Fund Balance
Unrestricted Net Assets$660,253$687,745▲ $27,492
Total Net Assets Fund Balance$660,253$687,745▲ $27,492
Total Liabilities and Net Assets / Fund Balance$1,216,707$1,202,092▼ $14,615

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$935,397$151,695$1,087,092
Land$67,500-$67,500
Other Land Buildings$34,167$32,554$66,721
Equipment$22,200$11,626$33,826
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Christine L MccloudExec DirectoFT$114,583$21,451$136,034

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$12,260
Program Service Revenue
$666,026
Investment Income
$11
Other Revenue
$14,940
All Other Contributions
$12,260
Change in Net Assets
$27,492

Audited Revenue Reconciliation

Revenue per Audited Statements
$693,237
Revenue Not Reported on Form 990
$13,521
Total Revenue per Audited Statements
$706,758
Total Revenue per Form 990
$693,237
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$414,440
Other Expenses$251,305
Total Fundraising Expense$12,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$215,520$30,427$7,606$253,553
Current Officers, Directors, Trustees, and Key Employees$97,396$13,749$3,438$114,583
Depreciation Depletion$51,447$4,842-$56,289
Occupancy$33,773$3,179-$36,952
Insurance$30,001$2,823-$32,824
Pension Plan Contributions$21,125$2,982$746$24,853
Interest$20,902$1,968-$22,870
Payroll Taxes$18,233$2,574$644$21,451
Office Expenses$13,784$2,154$278$16,216
Fees for Services Legal-$9,554-$9,554
Advertising$5,201--$5,201
All Other Expenses$3,124$1,777-$4,901
Other Expenses$3,238$457$114$3,809
Fees for Services Accounting-$2,850-$2,850
Travel$383--$383
Total Functional Expenses$572,399$80,520$12,826$665,745

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$679,266
Expenses per Audited Statements$665,745
Total Expenses per Form 990$665,745
Expenses Not Reported on Form 990$13,521
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$50,000$45,000▼ $5,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lines of Credit$151,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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, Page 6, Part VI, Line 11B

The board of trustees reviews the 990 prior to filing.

Form 990, Page 6, Part VI, Line 15A

The board of trustees reviews and approves compensation for the executive director.

Form 990, Page 6, Part VI, Line 15B

The board of trustees reviews and approves compensation for key employees.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Turning Point Community Services
EIN
01-0579367
Phone
9733747838
Address
PO BOX 510, MAPLEWOOD, NJ 07040

Signing Officer

Name
Christine L Mccloud
Title
Exec Director
Phone
9733747838
Signed
2019-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christine L Mccloud
Formed
2002
Legal Domicile
Nj
Voting Board Members
5
Independent Board Members
5
Employees
14

Preparer

Firm
German Vreeland & Associates Llp
Address
2 RIDGEDALE AVE SUITE 300, CEDAR KNOLLS, NJ 07927-1119
Preparer
Victor Maisano CPA
Phone
9736052777
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Rental expenses 13,521 rental expenses -13,521

Financial Statement Notes

Schedule D, Page 3, Part X

The organization follows fasb asc 740 "income taxes" which clarifies the accounting and recognition for tax positions taken or expected to be taken. The organization recognizes the tax benefits from uncertain tax positions only if it is more likely than not, based on the technical merits, that a tax position will be sustained upon examination by the taxing authority. For the year ended december 31, 2018, the organization has determined that there are no material uncertainties in income taxes. In addition, the organization has not incurred any income tax related penalties or interest for the year ended december 31, 2018, and is no longer subject to income tax examinations by the internal revenue service for the years prior to 2015.

Schedule D, Page 4, Part XI, Line 2D

RENTAL EXPENSES 13,521

Schedule D, Page 4, Part XII, Line 2D

RENTAL EXPENSES 13,521

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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/PYTotalRevenueAmt0635174
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IRS990/RevenueAmt0671453
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029533
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011660
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt046319
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt097833
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023045
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt022298
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01292792
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IRS990ScheduleA/PublicSupportPY170Pct00.85210
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IRS990ScheduleA/SubstantialContributorsTotAmt037732
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt097833
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0767824
IRS990ScheduleA/TotalSupportAmt0876701
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0935397
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0151695
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01087092
IRS990ScheduleD/EquipmentGrp/BookValueAmt022200
IRS990ScheduleD/EquipmentGrp/DepreciationAmt011626
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033826
IRS990ScheduleD/ExpensesNotReportedAmt013521
IRS990ScheduleD/ExpensesSubtotalAmt0665745
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt067500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt067500
IRS990ScheduleD/OtherExpensesIncludedAmt013521
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt034167
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt032554
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt066721
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0151550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINES OF CREDIT
IRS990ScheduleD/OtherRevenueAmt013521
IRS990ScheduleD/RevenueNotReportedAmt013521
IRS990ScheduleD/RevenueSubtotalAmt0693237
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS FASB ASC 740 "INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING AND RECOGNITION FOR TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN. THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITY. FOR THE YEAR ENDED DECEMBER 31, 2018, THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAINTIES IN INCOME TAXES. IN ADDITION, THE ORGANIZATION HAS NOT INCURRED ANY INCOME TAX RELATED PENALTIES OR INTEREST FOR THE YEAR ENDED DECEMBER 31, 2018, AND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS PRIOR TO 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 13,521
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 13,521
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalExpensesPerForm990Amt0665745
IRS990ScheduleD/TotalLiabilityAmt0151550
IRS990ScheduleD/TotalRevenuePerForm990Amt0693237
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0706758
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0679266
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ANNE AND PAUL BOLLES-BEAVEN
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IRS990ScheduleL/TotalBalanceDueAmt045000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES REVIEWS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES REVIEWS AND APPROVES COMPENSATION FOR THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES REVIEWS AND APPROVES COMPENSATION FOR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RENTAL EXPENSES 13,521 RENTAL EXPENSES -13,521
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01202092
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IRS990/TotalContributionsAmt012260
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012826
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt080520
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0572399
IRS990/TotalFunctionalExpensesGrp/TotalAmt0665745
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0556454
IRS990/TotalLiabilitiesEOYAmt0514347
IRS990/TotalLiabilitiesGrp/BOYAmt0556454
IRS990/TotalLiabilitiesGrp/EOYAmt0514347
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0660253
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IRS990/TotalOtherCompensationAmt021451
IRS990/TotalProgramServiceExpensesAmt0572399
IRS990/TotalProgramServiceRevenueAmt0666026
IRS990/TotalReportableCompFromOrgAmt0114583
IRS990/TotalRevenueGrp/ExclusionAmt09524
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0671453
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0693237
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01216707
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01202092
IRS990/TravelGrp/ProgramServicesAmt0383
IRS990/TravelGrp/TotalAmt0383
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0660253
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 510
IRS990/USAddress/CityNm0MAPLEWOOD
IRS990/USAddress/StateAbbreviationCd0NJ
IRS990/USAddress/ZIPCd007040
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.TPCSINC.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTINE L MCCLOUD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.90$1.63$1.35$1.30$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.49$0.91$1.58$1.32$1.18$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.38$0.94$1.44$1.16$0.90$0.26
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.33$1.18$0.98$0.73$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.40$0.47$0.93$0.94$0.74$0.20
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.42$0.73$0.72$0.68$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.20$0.51$0.69$0.69$0.67$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.22$0.56$0.66$0.64$0.69$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.65$0.72$1.16$0.61$0.55
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.68$0.17$0.56$0.54$0.02
2014Summary only. Only limited summary data is available for this year.$0.78$0.63$0.15$0.70$0.58$0.12
2013Detailed filing. Detailed filing data is available for this year.$0.10$0.07$0.02$0.54$0.55$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.09$0.03$0.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.09$0.02$0.67
2010Summary only. Only limited summary data is available for this year.$0.12$0.09$0.04$0.93$0.88$0.05