Civic Intelligence

Helping and Lending Outreach Support

990 • Fiscal year 2016 • EIN 20-0858549

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 18, 2016

PO Box 70237North Charleston, SC 29415

(843) 953-3714

Siviq Scores

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

Liabilities / Assets

39th percentile

0.01x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$66,650

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

21st percentile

-6.7%

Faster asset growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

4th percentile

-60%

Faster revenue growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$944,774

Down $67,760 (-6.7%) from 2015

Net Assets

Down

$932,891

Down $77,818 (-7.7%) from 2015

Liabilities

Up

$11,883

Up $10,058 (+551%) from 2015

Revenue

Down

$538,620

Down $816,939 (-60%) from 2015

Expenses

Up

$616,438

Up $137,732 (+29%) from 2015

Net Income

Down

-$77,818

Down $954,671 (-109%) from 2015

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 2011: $79,556Liabilities 2011: $2,316Net Assets 2011: $77,2402011Assets 2012: $82,418Liabilities 2012: $0Net Assets 2012: $82,4182012Assets 2013: $104,140Liabilities 2013: $0Net Assets 2013: $104,1402013Assets 2014: $130,687Liabilities 2014: $214Net Assets 2014: $130,4732014Assets 2015: $1,012,534Liabilities 2015: $1,825Net Assets 2015: $1,010,7092015Assets 2016: $944,774Liabilities 2016: $11,883Net Assets 2016: $932,8912016Assets 2017: $810,331Liabilities 2017: $21,448Net Assets 2017: $788,8832017Assets 2018: $822,815Liabilities 2018: $15,689Net Assets 2018: $807,1262018Assets 2019: $909,333Liabilities 2019: $20,797Net Assets 2019: $888,5362019Assets 2020: $1,385,432Liabilities 2020: $135,523Net Assets 2020: $1,249,9092020Assets 2021: $1,777,720Liabilities 2021: $50,059Net Assets 2021: $1,727,6612021Assets 2022: $2,995,894Liabilities 2022: $347,353Net Assets 2022: $2,648,5412022Assets 2023: $2,402,987Liabilities 2023: $252,178Net Assets 2023: $2,150,8092023Assets 2024: $2,127,912Liabilities 2024: $195,132Net Assets 2024: $1,932,7802024

Highlighted filing

2016

Assets$944,774
Liabilities$11,883
Net Assets$932,891

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $468,2472011Expenses 2012: $499,7782012Expenses 2013: $422,5902013Revenue 2014: $465,448Expenses 2014: $439,115Net Income 2014: $26,3332014Revenue 2015: $1,355,559Expenses 2015: $478,706Net Income 2015: $876,8532015Revenue 2016: $538,620Expenses 2016: $616,438Net Income 2016: -$77,8182016Revenue 2017: $699,362Expenses 2017: $843,370Net Income 2017: -$144,0082017Revenue 2018: $1,137,162Expenses 2018: $1,118,919Net Income 2018: $18,2432018Revenue 2019: $1,231,884Expenses 2019: $1,148,031Net Income 2019: $83,8532019Revenue 2020: $1,775,239Expenses 2020: $1,413,841Net Income 2020: $361,3982020Revenue 2021: $1,778,160Expenses 2021: $1,299,410Net Income 2021: $478,7502021Revenue 2022: $2,813,866Expenses 2022: $1,887,686Net Income 2022: $926,1802022Revenue 2023: $1,374,674Expenses 2023: $1,872,391Net Income 2023: -$497,7172023Revenue 2024: $1,630,125Expenses 2024: $1,846,321Net Income 2024: -$216,1962024

Highlighted filing

2016

Revenue$538,620
Expenses$616,438
Net Income-$77,818
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 18, 2016
Return Version
2015v3.0
Gross Receipts
$545,282
Mission and Program Overview

Mission

The mission of halos is to equip kinship givers for success, provide resources that provide support for safe and thriving children, and advocate for a kin-first south carolina

To provide resources and advocacy to abused and neglected children and kinship caregivers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$853,658$497,278▼ $356,380
Savings and Temporary Cash Investments$140,175$424,183▲ $284,008
Cash and Non-Interest-Bearing Accounts$11,505$13,115▲ $1,610
Land, Buildings, and Equipment, Net-$5,821-
Prepaid Expenses and Deferred Charges$7,196$4,377▼ $2,819
Total Assets$1,012,534$944,774▼ $67,760
Liabilities
Accounts Payable and Accrued Expenses-$11,883-
Other Liabilities$1,825--
Total Liabilities$1,825$11,883▲ $10,058
Net Assets / Fund Balance
Unrestricted Net Assets$214,258$932,891▲ $718,633
Temporarily Rstr Net Assets$796,451--
Total Net Assets Fund Balance$1,010,709$932,891▼ $77,818
Total Liabilities and Net Assets / Fund Balance$1,012,534$944,774▼ $67,760

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,232$5,483$7,715
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly P CliftonExecutive DiFT$66,650$66,650

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$532,930
Program Service Revenue
$0
Investment Income
$83
Other Revenue
$5,607
All Other Contributions
$521,670
Change in Net Assets
$-77,818

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$170,918Fair Market Value
Total Noncash Contributions$170,918-

Audited Revenue Reconciliation

Revenue per Audited Statements
$538,620
Total Revenue per Audited Statements
$538,620
Total Revenue per Form 990
$538,620
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$384,805
Salaries, Compensation, and Employee Benefits$207,483
Total Fundraising Expense$48,051
Professional Fundraising Fees$24,000
Grants and Similar Amounts Paid$150

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,386$828$3,923$109,137
Current Officers, Directors, Trustees, and Key Employees$34,687$24,700$6,500$65,887
Occupancy$26,651$4,892$1,997$33,540
Fees for Services Professional Fundraising--$24,000$24,000
Office Expenses$4,458$9,703$6,489$20,650
Other Employee Benefits$13,808$2,539$952$17,299
Insurance$3,218$10,694-$13,912
Payroll Taxes$9,576$1,758$718$12,052
Fees for Services Accounting$1,965$9,165-$11,130
Information Technology$3,093$700$3,123$6,916
Other Expenses$3,900$1,016-$4,916
Travel$567$3,310$139$4,016
Pension Plan Contributions$2,470$453$185$3,108
Conferences and Meetings$1,260$1,297$25$2,582
All Other Expenses$1,168$837-$2,005
Fees for Services Legal-$2,000-$2,000
Fees for Services Other-$892-$892
Depreciation Depletion$703--$703
Grants to Domestic Orgs$150--$150
Total Functional Expenses$493,603$74,784$48,051$616,438

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$616,438
Total Expenses per Audited Statements$616,438
Total Expenses per Form 990$616,438
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$24,000
Fundraising Gross Income$12,269
Fundraising Direct Expenses$6,662

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Oyster Roast$23,529$12,269$2,654$9,615
Total Events$23,529$12,269$6,662$5,607
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
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
No
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 receives the 990 via email the week before the november board meeting. At the meeting, the 990 is presented by the accountant who prepared it and board members may ask questions or raise any concerns. Board members may request a separate meeting, or follow up with calls or emails to address any other questions or concerns prior to filing the 990.

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

Each year the members of the board of directors sign a conflict of interest policy that is co-signed by the chairperson of the board. These remain on file for the year. Each year these are renewed by all returning members and signed by new members.

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

Each year the executive committee of the board meets to discuss the annual review and compensation for the executive director. Once consensus is reached, the chairperson of the board meets with the executive director to discuss the overall review of work and to discuss a change in compensation, should there by any. In 2015, the halos board worked with a consultant who provided guidance on board development and fundraising, as well as helping to guide the board in assessing the salary of the executive director.

Form 990, Page 6, Part VI, Line 19

Governing documents are available upon request at our corporate offices.

Filing and Contact Details

Filer

Filer Name
Helping and Lending Outreach
EIN
20-0858549
Phone
8439533714
Address
PO BOX 70237, NORTH CHARLESTON, SC 29415

Signing Officer

Name
Kimberly P Clifton
Title
Executive Director
Phone
8439533714
Signed
2016-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kimberly P Clifton
Formed
2000
Legal Domicile
Sc
Voting Board Members
16
Independent Board Members
16
Employees
3
Volunteers
186

Preparer

Firm
Glaser and Company LLC
Address
1040 ANNA KNAPP BLVD, MT PLEASANT, SC 29464-3105
Preparer
Erik M Glaser CPA
Phone
8438490657
Supplemental Narrative

Additional Explanations

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

Addressing the unique needs of this population. Halos now offers support group meetings, referrals for services, advocacy, case management, family events, as well as access to our annual campaigns-holiday giving, back to school, summer camp, and critical goods. In 2015-2016, halos received an average of 10.3 new referrals each month and served over 200 families throughout the year.

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

Beginning in october of each year, children are given a "wish list" for two wishes for gifts. Each child is matched with a volunteer donor from the community and the donors purchase gifts and return them to halos for the children they sponsor. This program brings smiles to thousands of children during the holidays and also to their caregivers who struggle to meet their basic needs. In december 2015, halos distributed holiday gifts including bikes, dolls, games, clothing and sporting goods to over 2,100 children in the tri-county area. In addition to children, halos donors sponsor families who need help with basic needs. Typically a sponsored family may receive some household supplies, clothing for adults and children and toys for the children. In december 2015, 27 families were adopted across three counties. Camps halos raises funds to provide scholarships to camp or other activities during each summer. Children with open cases of abuse and/or neglect, and children who are in the care of a relative who participates in the halos kinship care program are eligible to receive provides children with up to 300 to assist with the cost of camp or other summer activities. The greater majority of requests are for all-day summer camps that will keep children safe and engaged while the caregiver is working. Halos works with the city of charleston and the city of north charleston day camp programs to provide a safe place for children to be during their out -of-school time, where they are also engaged in learning and socializing with other children. Other activities that may be eligible include programs ranging from one week special interest camps such as tennis, art or robotics, or a time-limited day camp. In 2015, halos sent 101 children in charleston, berkeley and dorchester counties to camp and other summer activities. Back-to-school in august 2015, halos provide school supplies, backpacks and/or uniforms to 863 children residing in berkeley, charleston and dorchester counties. Each of these children has an open case of abuse and/or neglect with their local department of social services and/or they are living in the full-time care of a grandparent or other relative because they cannot live with their parents safely. These uniforms and supplies make it possible for each child to go back to school ready to learn, the same as their peers. In addition, each year some children from dss or the halos kinship care program enter college. For each teen that enters college, halos sponsors provide things like dorm room supplies (bedding, lamps, toiletries, etc), computers and other needed items. In 2015 halos sponsored prepared 3 college-bound freshman.

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

Counties when there is a safety or health need for the child(ren) in the home. In addition, halos meets these needs for families involved in the direct service kinship care program for children who are being raised by grandparents and other kin. Providing beds,cribs, car seats and other necessities helps make it possible for children to be placed with a grandparent or other kin instead of stranger foster care when they have to be removed from their home for their safety, as well as ensuring that siblings can stay together in the same home rather than being split up into different homes.

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IRS990/ProgSrvcAccomActy2Grp/Desc0HOLIDAY GIVING, CAMPS AND BACK-TO-SCHOOL PROGAMS HOLIDAY GIVING IN 1997, HALOS VOLUNTEERS BEGAN MEETING THE HOLIDAY WISHES OF CHILDREN WHO HAD OPEN CASES OF ABUSE AND/OR NEGLECT WITH THE CHARLESTON COUNTY DEPARTMENT OF SOCIAL SERVICES. IN 2016 HALOS PROVIDED DONATED GIFTS TO MEET THE SPECIFIC WISHES OF OVER 2,200 CHILDREN IN BERKELEY, DORCHESTER AND CHARLESTON COUNTIES. EACH OF THESE CHILDREN ARE INVOLVED IN AN OPEN CASE OF ABUSE AND/OR NEGLECT WITH THE DEPARTMENT OF SOCIAL SERVICES AND/OR THEY ARE IN "KINSHIP CARE" - LIVING IN THE CARE OF A GRANDPARENT OR OTHER RELATIVE BECAUSE THEIR OWN PARENTS CANNOT CARE FOR THEM SAFELY. BEGINNING IN OCTOBER OF EACH YEAR, CHILDREN ARE GIVEN A "WISH LIST" FOR TWO WISHES FOR GIFTS. EACH CHILD IS MATCHED WITH A VOLUNTEER DONOR FROM THE COMMUNITY AND THE DONORS PURCHASE GIFTS AND RETURN THEM TO HALOS FOR THE CHILDREN THEY SPONSOR. THIS PROGRAM BRINGS SMILES TO THOUSANDS OF CHILDREN DURING THE HOLIDAYS AND ALSO TO THEIR CAREGIVERS WHO STRUGGLE TO MEET THEIR BASIC NEEDS. IN DECEMBER 2015, HALOS DISTRIBUTED HOLIDAY GIFTS INCLUDING BIKES, DOLLS, GAMES, CLOTHING AND SPORTING GOODS TO OVER 2,100 CHILDREN IN THE TRI-COUNTY AREA. IN ADDITION TO CHILDREN, HALOS DONORS SPONSOR FAMILIES WHO NEED HELP WITH BASIC NEEDS. TYPICALLY A SPONSORED FAMILY MAY RECEIVE SOME HOUSEHOLD SUPPLIES, CLOTHING FOR ADULTS AND CHILDREN AND TOYS FOR THE CHILDREN. IN DECEMBER 2015, 27 FAMILIES WERE ADOPTED ACROSS THREE COUNTIES. CAMPS HALOS RAISES FUNDS TO PROVIDE SCHOLARSHIPS TO CAMP OR OTHER ACTIVITIES DURING EACH SUMMER. CHILDREN WITH OPEN CASES OF ABUSE AND/OR NEGLECT, AND CHILDREN WHO ARE IN THE CARE OF A RELATIVE WHO PARTICIPATES IN THE HALOS KINSHIP CARE PROGRAM ARE ELIGIBLE TO RECEIVE PROVIDES CHILDREN WITH UP TO 300 TO ASSIST WITH THE COST OF CAMP OR OTHER SUMMER ACTIVITIES. THE GREATER MAJORITY OF REQUESTS ARE FOR ALL-DAY SUMMER CAMPS THAT WILL KEEP CHILDREN SAFE AND ENGAGED WHILE THE CAREGIVER IS WORKING. HALOS WORKS WITH THE CITY OF CHARLESTON AND THE CITY OF NORTH CHARLESTON DAY CAMP PROGRAMS TO PROVIDE A SAFE PLACE FOR CHILDREN TO BE DURING THEIR OUT -OF-SCHOOL TIME, WHERE THEY ARE ALSO ENGAGED IN LEARNING AND SOCIALIZING WITH OTHER CHILDREN. OTHER ACTIVITIES THAT MAY BE ELIGIBLE INCLUDE PROGRAMS RANGING FROM ONE WEEK SPECIAL INTEREST CAMPS SUCH AS TENNIS, ART OR ROBOTICS, OR A TIME-LIMITED DAY CAMP. IN 2015, HALOS SENT 101 CHILDREN IN CHARLESTON, BERKELEY AND DORCHESTER COUNTIES TO CAMP AND OTHER SUMMER ACTIVITIES. BACK-TO-SCHOOL IN AUGUST 2015, HALOS PROVIDE SCHOOL SUPPLIES, BACKPACKS AND/OR UNIFORMS TO 863 CHILDREN RESIDING IN BERKELEY, CHARLESTON AND DORCHESTER COUNTIES. EACH OF THESE CHILDREN HAS AN OPEN CASE OF ABUSE AND/OR NEGLECT WITH THEIR LOCAL DEPARTMENT OF SOCIAL SERVICES AND/OR THEY ARE LIVING IN THE FULL-TIME CARE OF A GRANDPARENT OR OTHER RELATIVE BECAUSE THEY CANNOT LIVE WITH THEIR PARENTS SAFELY. THESE UNIFORMS AND SUPPLIES MAKE IT POSSIBLE FOR EACH CHILD TO GO BACK TO SCHOOL READY TO LEARN, THE SAME AS THEIR PEERS. IN ADDITION, EACH YEAR SOME CHILDREN FROM DSS OR THE HALOS KINSHIP CARE PROGRAM ENTER COLLEGE. FOR EACH TEEN THAT ENTERS COLLEGE, HALOS SPONSORS PROVIDE THINGS LIKE DORM ROOM SUPPLIES (BEDDING, LAMPS, TOILETRIES, ETC), COMPUTERS AND OTHER NEEDED ITEMS. IN 2015 HALOS SPONSORED PREPARED 3 COLLEGE-BOUND FRESHMAN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0213395
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0150
IRS990/ProgSrvcAccomActy3Grp/Desc0GOODS CAMPAIGN PROVIDES ESSENTIAL ITEMS NEEDED FOR A CHILD'S HEALTH AND SAFETY. HALOS RAISES FUNDS TO PURCHASE NEW BEDS, CRIBS AND CAR SEATS. IN ADDITION, HALOS SOLICITS THESE ITEMS, NEW, FROM COMMUNITY DONORS . BEDS, CRIBS AND CAR SEATS ARE MINIMALLY REQUIRED TO ENSURE INFANTS, CHILDREN AND YOUTH CAN REMAIN SAFELY IN A HOME, YET MANY CAREGIVERS ARE UNABLE TO AFFORD THESE BASIC NECESSETIES. HALOS HELPS ENSURE CHILDREN CAN LIVE SAFELY WITH A GRANDPARENT OR OTHER RELATIVE BY PROVIDING THESE ITEMS TO FAMILIES IN BERKELEY, DORCHESTER AND CHARLESTON COUNTIES. HALOS RECEIVES REQUESTS FOR ITEMS FROM DEPARTMENT OF SOCIAL SERVICES CASE MANAGERS IN THESE THREE COUNTIES WHEN THERE IS A SAFETY OR HEALTH NEED FOR THE CHILD(REN) IN THE HOME. IN ADDITION, HALOS MEETS THESE NEEDS FOR FAMILIES INVOLVED IN THE DIRECT SERVICE KINSHIP CARE PROGRAM FOR CHILDREN WHO ARE BEING RAISED BY GRANDPARENTS AND OTHER KIN. PROVIDING BEDS,CRIBS, CAR SEATS AND OTHER NECESSITIES HELPS MAKE IT POSSIBLE FOR CHILDREN TO BE PLACED WITH A GRANDPARENT OR OTHER KIN INSTEAD OF STRANGER FOSTER CARE WHEN THEY HAVE TO BE REMOVED FROM THEIR HOME FOR THEIR SAFETY, AS WELL AS ENSURING THAT SIBLINGS CAN STAY TOGETHER IN THE SAME HOME RATHER THAN BEING SPLIT UP INTO DIFFERENT HOMES.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$2.13$0.20$1.93$1.63$1.85$0.22
2023Summary only. Only limited summary data is available for this year.$2.40$0.25$2.15$1.37$1.87$0.50
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.00$0.35$2.65$2.81$1.89$0.93
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.05$1.73$1.78$1.30$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.14$1.25$1.78$1.41$0.36
2019Summary only. Only limited summary data is available for this year.$0.91$0.02$0.89$1.23$1.15$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.02$0.81$1.14$1.12$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.81$0.02$0.79$0.70$0.84$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.94$0.01$0.93$0.54$0.62$0.08
2015Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$1.36$0.48$0.88
2014Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.47$0.44$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.10$0.00$0.10$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.08$0.00$0.08$0.47