Civic Intelligence

Local Management Board of Allegany County

EIN 04-3807159 • 501(c)3 • Cumberland, MD

Profile

Building the community's capacity to provide parents and caregivers the resources to create nurturing, stable environments for our county's children through interagency coordination and planning.

1 Frederick Street 314Cumberland, MD 21502

n/A

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.87x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

89th percentile

0.65x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

40th percentile

0.0%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

47th percentile

1.8%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

32nd percentile

-4.5%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$412,286

Up $7,317 (+1.8%) from 2020

Liabilities

Up

$359,582

Up $7,282 (+2.1%) from 2020

Net Assets

Up

$52,704

Up $35 (+0.1%) from 2020

Revenue

Down

$551,722

Down $26,210 (-4.5%) from 2020

Expenses

Down

$551,687

Down $26,215 (-4.5%) from 2020

Net Income

Up

$35

Up $5 (+17%) from 2020

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $846,891Liabilities 2011: $666,930Net Assets 2011: $179,9612011Assets 2012: $903,364Liabilities 2012: $722,879Net Assets 2012: $180,4852012Assets 2013: $556,530Liabilities 2013: $504,127Net Assets 2013: $52,4032013Assets 2014: $432,858Liabilities 2014: $380,045Net Assets 2014: $52,8132014Assets 2015: $532,694Liabilities 2015: $490,106Net Assets 2015: $42,5882015Assets 2016: $461,409Liabilities 2016: $418,210Net Assets 2016: $43,1992016Assets 2017: $567,201Liabilities 2017: $523,503Net Assets 2017: $43,6982017Assets 2018: $669,940Liabilities 2018: $622,999Net Assets 2018: $46,9412018Assets 2019: $555,620Liabilities 2019: $502,981Net Assets 2019: $52,6392019Assets 2020: $404,969Liabilities 2020: $352,300Net Assets 2020: $52,6692020Assets 2021: $412,286Liabilities 2021: $359,582Net Assets 2021: $52,7042021

Highlighted filing

2021

Assets$412,286
Liabilities$359,582
Net Assets$52,704

Operations Trend

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

$600K$400K$200K$0Revenue 2011: $471,845Expenses 2011: $471,326Net Income 2011: $5192011Revenue 2012: $400,512Expenses 2012: $399,988Net Income 2012: $5242012Revenue 2013: $374,456Expenses 2013: $366,372Net Income 2013: $8,0842013Revenue 2014: $317,343Expenses 2014: $316,933Net Income 2014: $4102014Revenue 2015: $407,331Expenses 2015: $406,987Net Income 2015: $3442015Revenue 2016: $486,984Expenses 2016: $486,373Net Income 2016: $6112016Revenue 2017: $474,099Expenses 2017: $473,600Net Income 2017: $4992017Revenue 2018: $477,135Expenses 2018: $473,892Net Income 2018: $3,2432018Revenue 2019: $578,727Expenses 2019: $573,029Net Income 2019: $5,6982019Revenue 2020: $577,932Expenses 2020: $577,902Net Income 2020: $302020Revenue 2021: $551,722Expenses 2021: $551,687Net Income 2021: $352021

Highlighted filing

2021

Revenue$551,722
Expenses$551,687
Net Income$35

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 15, 2021
Return Version
2020v4.0
Gross Receipts
$551,722
Mission and Program Overview

Mission

Building the community's capacity to provide parents and caregivers the resources to create nurturing, stable environments for our county's children through interagency coordination and planning.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$197,500$210,700▲ $13,200
Savings and Temporary Cash Investments$155,045$155,061▲ $16
Accounts Receivable$47,308$40,008▼ $7,300
Prepaid Expenses and Deferred Charges$4,074$5,804▲ $1,730
Land, Buildings, and Equipment, Net$1,042$713▼ $329
Total Assets$404,969$412,286▲ $7,317
Liabilities
Deferred Revenue$237,027$238,716▲ $1,689
Accounts Payable and Accrued Expenses$115,273$120,866▲ $5,593
Total Liabilities$352,300$359,582▲ $7,282
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$52,669$52,704▲ $35
Total Net Assets Fund Balance$52,669$52,704▲ $35
Total Liabilities and Net Assets / Fund Balance$404,969$412,286▲ $7,317

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$713$1,931$2,644
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$551,687
Program Service Revenue
$0
Investment Income
$35
Other Revenue
$0
Change in Net Assets
$35

Audited Revenue Reconciliation

Revenue per Audited Statements
$551,722
Total Revenue per Audited Statements
$551,722
Total Revenue per Form 990
$551,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$393,265
Salaries, Compensation, and Employee Benefits$130,739
Other Expenses$27,683
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$393,265--$393,265
Other Salaries and Wages$45,762$75,775-$121,537
Fees for Services Accounting-$18,540-$18,540
Other Employee Benefits$3,537$5,665-$9,202
Insurance-$4,887-$4,887
Conferences and Meetings-$2,426-$2,426
Office Expenses-$1,387-$1,387
Depreciation Depletion-$329-$329
Advertising-$114-$114
Total Functional Expenses$442,564$109,123$0$551,687

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$551,687
Total Expenses per Audited Statements$551,687
Total Expenses per Form 990$551,687
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pressley Ridge-clevelandCleveland, OH-Allegany Cty Youth$210,210
Allegany County MarylandCumberland, MD-Allegany Cty Youth$125,266
Cumberland YmcaCumberland, MD-Allegany Cty Youth$52,789
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 12C

Individuals are required to sign the conflict of interest policy annually.

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

Board officers decide compensation of executive director and other employees based on passed operations, comparable organizations and state salary scale.

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

Board officers decide compensation of executive director and other employees based on passed operations, comparable organizations and state salary scale.

Form 990, Page 6, Part VI, Line 19

All available upon request.

Filing and Contact Details

Filer

Filer Name
Local Management Board of Allegany
EIN
04-3807159
Phone
3017847060
Address
1 FREDERICK STREET 314, CUMBERLAND, MD 21502

Signing Officer

Name
Renee Kniseley
Title
Executive Director
Phone
3017847060
Signed
2021-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Courtney Thomas-winterberg
Formed
2005
Legal Domicile
Md
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
15

Preparer

Firm
Huber Michaels & Company
Address
110 S CENTRE ST, CUMBERLAND, MD 21502-3021
Preparer
Mindy Kirkwood
Phone
3017224455
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Model smoking program - designed to promote awareness and knowledge of harms of tobacco use among school aged children in grades 5-8. A specific emphasis will be placed on the prevention of vaping.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0577901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0578470
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0473892
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0472781
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0257
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0503
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0826
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0815
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0815
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportPY170Pct00.99910
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0577901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0578470
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0473892
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0472781
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02654731
IRS990ScheduleA/TotalSupportAmt02656372
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0713
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01931
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02644
IRS990ScheduleD/ExpensesSubtotalAmt0551687
IRS990ScheduleD/RevenueSubtotalAmt0551722
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0713
IRS990ScheduleD/TotalExpensesPerForm990Amt0551687
IRS990ScheduleD/TotalRevenuePerForm990Amt0551722
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0551687
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IRS990ScheduleI/RecipientTable/CashGrantAmt052789
IRS990ScheduleI/RecipientTable/CashGrantAmt1125266
IRS990ScheduleI/RecipientTable/CashGrantAmt2210210
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ALLEGANY CTY YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1ALLEGANY CTY YOUTH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2ALLEGANY CTY YOUTH
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ALLEGANY COUNTY MARYLAND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2PRESSLEY RIDGE-CLEVELAND
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0601 KELLY RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1701 KELLY ROAD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2PO BOX 72347
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CUMBERLAND
IRS990ScheduleI/RecipientTable/USAddress/CityNm1CUMBERLAND
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OH
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MODEL SMOKING PROGRAM - DESIGNED TO PROMOTE AWARENESS AND KNOWLEDGE OF HARMS OF TOBACCO USE AMONG SCHOOL AGED CHILDREN IN GRADES 5-8. A SPECIFIC EMPHASIS WILL BE PLACED ON THE PREVENTION OF VAPING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INDIVIDUALS ARE REQUIRED TO SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OFFICERS DECIDE COMPENSATION OF EXECUTIVE DIRECTOR AND OTHER EMPLOYEES BASED ON PASSED OPERATIONS, COMPARABLE ORGANIZATIONS AND STATE SALARY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OFFICERS DECIDE COMPENSATION OF EXECUTIVE DIRECTOR AND OTHER EMPLOYEES BASED ON PASSED OPERATIONS, COMPARABLE ORGANIZATIONS AND STATE SALARY SCALE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0442564
IRS990/TotalFunctionalExpensesGrp/TotalAmt0551687
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0352300
IRS990/TotalLiabilitiesEOYAmt0359582
IRS990/TotalLiabilitiesGrp/BOYAmt0352300
IRS990/TotalLiabilitiesGrp/EOYAmt0359582
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052669
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IRS990/TotalProgramServiceExpensesAmt0442564
IRS990/TotalRevenueGrp/ExclusionAmt035
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0551722
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0404969
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0412286
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01 FREDERICK ST
IRS990/USAddress/CityNm0CUMBERLAND
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021502
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RENEE KNISELEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03017847060
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-12-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCAL MANAGEMENT BOARD OF ALLEGANY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COUNTY
ReturnHeader/Filer/BusinessNameControlTxt0LOCA
ReturnHeader/Filer/EIN0043807159
ReturnHeader/Filer/PhoneNum03017847060
ReturnHeader/Filer/USAddress/AddressLine1Txt01 FREDERICK STREET 314
ReturnHeader/Filer/USAddress/CityNm0CUMBERLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD

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