Civic Intelligence

Community Service Alliance

990 • Fiscal year 2015 • EIN 20-1418132

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 15, 2016

4001 Trent AveCleveland, OH 44109

(216) 939-0610

Siviq Scores

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

Liabilities / Assets

75th percentile

0.08x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.13x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

97th percentile

$81,367

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 30.9% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

28th percentile

-10%

Faster asset growth than 28% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.5%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$458,265

Down $53,392 (-10%) from 2014

Net Assets

Down

$423,346

Down $68,495 (-14%) from 2014

Liabilities

Up

$34,919

Up $15,103 (+76%) from 2014

Revenue

Up

$263,286

Up $18,297 (+7.5%) from 2014

Expenses

Up

$326,496

Up $17,909 (+5.8%) from 2014

Net Income

Up

-$63,210

Up $388 (+0.6%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $509,981Liabilities 2011: $19,336Net Assets 2011: $490,6452011Assets 2012: $539,584Liabilities 2012: $22,109Net Assets 2012: $517,4752012Assets 2013: $539,208Liabilities 2013: $8,825Net Assets 2013: $530,3832013Assets 2014: $511,657Liabilities 2014: $19,816Net Assets 2014: $491,8412014Assets 2015: $458,265Liabilities 2015: $34,919Net Assets 2015: $423,3462015Assets 2016: $406,219Liabilities 2016: $30,382Net Assets 2016: $375,8372016Assets 2017: $362,306Liabilities 2017: $33,100Net Assets 2017: $329,2062017Assets 2018: $365,283Liabilities 2018: $28,436Net Assets 2018: $336,8472018Assets 2019: $329,964Liabilities 2019: $24,297Net Assets 2019: $305,6672019Assets 2020: $385,950Liabilities 2020: $37,068Net Assets 2020: $348,8822020Assets 2021: $397,216Liabilities 2021: $4,603Net Assets 2021: $392,6132021Assets 2022: $335,290Liabilities 2022: $16,558Net Assets 2022: $318,7322022Assets 2023: $307,929Liabilities 2023: $14,346Net Assets 2023: $293,5832023

Highlighted filing

2015

Assets$458,265
Liabilities$34,919
Net Assets$423,346

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $235,4642011Expenses 2012: $255,1752012Expenses 2013: $285,5922013Revenue 2014: $244,989Expenses 2014: $308,587Net Income 2014: -$63,5982014Revenue 2015: $263,286Expenses 2015: $326,496Net Income 2015: -$63,2102015Revenue 2016: $293,736Expenses 2016: $337,668Net Income 2016: -$43,9322016Revenue 2017: $306,179Expenses 2017: $364,394Net Income 2017: -$58,2152017Revenue 2018: $315,238Expenses 2018: $335,091Net Income 2018: -$19,8532018Revenue 2019: $311,352Expenses 2019: $344,239Net Income 2019: -$32,8872019Revenue 2020: $379,913Expenses 2020: $335,318Net Income 2020: $44,5952020Revenue 2021: $412,127Expenses 2021: $413,282Net Income 2021: -$1,1552021Revenue 2022: $349,975Expenses 2022: $412,456Net Income 2022: -$62,4812022Revenue 2023: $387,851Expenses 2023: $429,027Net Income 2023: -$41,1762023

Highlighted filing

2015

Revenue$263,286
Expenses$326,496
Net Income-$63,210
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 15, 2016
Return Version
2014v6.0
Gross Receipts
$267,346
Mission and Program Overview

Mission

To be a catalyst of subsidized low-rent housing, training and transitional job opportunities for homeless men so that shelter population and accompanying public costs are reduced.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$288,253$265,942▼ $22,311
Investments in Publicly Traded Securities$169,258$151,974▼ $17,284
Prepaid Expenses and Deferred Charges$27,600$12,797▼ $14,803
Savings and Temporary Cash Investments$19,992$9,230▼ $10,762
Cash and Non-Interest-Bearing Accounts-$7,254-
Accounts Receivable$1,754$4,993▲ $3,239
Pledges and Grants Receivable$4,800$3,000▼ $1,800
Total Assets$511,657$458,265▼ $53,392
Other Assets Total-$3,075-
Liabilities
Accounts Payable and Accrued Expenses$12,596$28,453▲ $15,857
Mortgage Notes Payable Secured by Investment Property$6,820$6,466▼ $354
Other Liabilities$400--
Total Liabilities$19,816$34,919▲ $15,103
Net Assets / Fund Balance
Unrestricted Net Assets$340,796$289,101▼ $51,695
Permanently Rstr Net Assets$103,500$103,500→ $0
Temporarily Rstr Net Assets$47,545$30,745▼ $16,800
Total Net Assets Fund Balance$491,841$423,346▼ $68,495
Total Liabilities and Net Assets / Fund Balance$511,657$458,265▼ $53,392

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$147,144$45,676$192,820
Buildings$99,736$17,026$116,762
Other Land Buildings$10,208$20,417$30,625
Equipment$8,854$21,596$30,450

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$103,500---$103,500
2013$103,500---$103,500
2012$103,500---$103,500
2011$103,500---$103,500
2010$58,654$22,808▲ $22,038-$103,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tim GleasonExecutive DiFT$70,875$10,492$81,367

Board Members and Trustees

NameTitle
William DillinghamPresident
Adam StalderDirector
Allison MotzDirector
Barbara JacobusDirector
Bill GrulichDirector
Breeze BrezovarDirector
Donald StarkDirector
Eric PetersonDirector
John SingerDirector
Randell McshepardDirector
Sandra SullivanDirector
Thomas CullinanDirector
Steve RaganPast Preside
Tim RankinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$167,733
Program Service Revenue
$92,215
Investment Income
$3,313
Other Revenue
$25
All Other Contributions
$158,956
Change in Net Assets
$-63,210

Audited Revenue Reconciliation

Revenue per Audited Statements
$263,286
Revenue Not Reported on Form 990
$-285
Total Revenue per Audited Statements
$263,001
Total Revenue per Form 990
$263,286
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$178,554
Salaries, Compensation, and Employee Benefits$147,942
Total Fundraising Expense$8,471
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$94,875$1,844$460$97,179
Current Officers, Directors, Trustees, and Key Employees$65,559$3,543$1,773$70,875
Other Salaries and Wages$39,594$2,140$1,069$42,803
Other Employee Benefits$22,488$1,216$608$24,312
Depreciation Depletion$21,920$450$112$22,482
Insurance$8,640$2,286-$10,926
Payroll Taxes$8,272$447$224$8,943
Fees for Services Accounting-$6,324-$6,324
Office Expenses$4,323$491$99$4,913
Advertising$1,543$1,589$1,543$4,675
Travel$3,017--$3,017
Fees for Services Other-$2,907-$2,907
Other Expenses$2,214$393$2,362$2,214
All Other Expenses$1,498--$1,498
Conferences and Meetings-$1,135-$1,135
Interest$1,015--$1,015
Pension Plan Contributions$934$50$25$1,009
Total Functional Expenses$293,210$24,815$8,471$326,496

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$331,496
Expenses per Audited Statements$326,496
Total Expenses per Form 990$326,496
Expenses Not Reported on Form 990$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$4,060
Fundraising Gross Income$4,060
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Rent Deposit-
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
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

Prior to filing with the irs, the form 990 (as completed by the organization's certified public accountant) is presented to the treasurer and executive director for review and approval. The form 990 is then distributed to the full board of directors electronically for review. The directors are provided with at least five business days to review the form, with any comments and questions addressed as needed. A board officer then authorizes the final filing of the 990 by signing form 8879-eo and the 990 is electronically submitted to the irs.

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

Each year, the board members are asked to review the organization's conflict of interest policy. Among other things, the policy makes clear that all decisions of the board, officers, and employees of the organization are made solely on the basis of a desire to promote the best interest of the organization and the public good. The conflict of interest statement requests board members to identify to the best of their knowledge affiliations with organizations that may be potentially related to the financials or other substantive operations of the organization. They are also asked to identify circumstances involving either themselves, or a member of their extended family, that may be construed as a conflict of interest. At the staff level, the organization's personnel also ensure that there are no conflicts of interest when considering the engagement of a new vendor. If a potential conflict is identified, appropriate steps are taken to both assess the nature of the potential conflict and, subsequently, to ensure that the possibility of an actual conflict is mitigated. Such mitigation is managed and the letter and spirit of the conflicts policy are upheld.

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

The executive committee annually evaluates the performance of the executive director. Compensation is based on performance and compared to other area mission-comparable organizations of similar size. The board has adopted the irs-written "rebuttable presumption" checklist which is completed contemporaneous with the performance review.

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

Compensation for staff within the organization is determined by the executive director. The level of compensation is set based on performance and in relation to other area mission-comparable organizations of similar size. This compensation is a component of the budget, which is reviewed and approved by the finance committee and also by the board as a whole.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, form 1023, form 990 conflict of interest policy and financial statements are made available to the public upon request. The form 990, without schedule b) can also be found on several publicly-accessible websites.

Filing and Contact Details

Filer

Filer Name
Community Service Alliance
EIN
20-1418132
Phone
2169390610
Address
4001 TRENT AVE, CLEVELAND, OH 44109

Signing Officer

Name
Tim Rankin
Title
Treasurer
Phone
2169390610
Signed
2016-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Gleason
Formed
2004
Legal Domicile
Oh
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
14

Preparer

Firm
H & J Certified Public Accountants Inc
Address
7555 FREDLE DR STE 110, CONCORD, OH 44077
Preparer
Rolland B Standish
Phone
4409512997
Supplemental Narrative

Additional Explanations

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

This past year has been one of growth and opportunity for csa and the men in our community who need us the most - men who are homeless, impoverished, marginalized. Three houses ~ procop house, fulton house and sandy's house ~ and the capacity to meet the needs of 41 men a continuum of housing to address short-term, and now long-term needs a much needed focus on homeless veterans additional employer and landlord partners that work with us so that csa's impact isn't "just a place to stay- and a growing network of individuals, faith communities and other organizations who provide a caring heart and a supportive hand so that the men we serve can be grounded in the values and faith that will help enhance their journey to independence. Journeys like the one of procop house resident, joe. Joe spent his youth in the foster care program. As soon as he was eligible, he joined the marine corps. After his discharge, joe pushed himself away from his family, lived off the streets, used drugs and alcohol to excess, and took advantage of the kindness of others. At the age of 25, broken, alone and without any other places to turn for support, joe came to csa and began a year-long journey of transformation. He immediately cleaned up his act and focused on positive changes that would lead him down a path of discovery and renewal. Csa connected joe with community resources to help with his goals. He obtained a part-time job with another nonprofit agency as a way of making an income and "giving back" to others. Today, joe has a full-time job driving for an executive car service and is making final plans to move on from procop house. For men like joe, and other chronically homeless and impoverished individuals, stable housing is an essential component of successful transition. The solution to the problem of chronic homelessness is permanent supportive housing, which is housing coupled with supportive services. With appropriate supports, permanent housing can serve as a foundation for rehabilitation, therapy, and improved health. Csa specifically addresses the gaps that exist in the community for men who are homeless and impoverished, and provides exactly the types of services and support to help move the men we serve in the direction toward success. However, csa believes in the principle of not doing for the poor what they have - or could have - the capacity to do for themselves, so we strive to empower our men through short-term housing, employment, and behavioral change to help their transition out of poverty and homelessness. Csa believes its program is perfectly aligned with our community's goal to address housing instability and the additional barriers and challenges it presents.

Financial Statement Notes

Schedule D, Page 3, Part X

Csa's policy is to record a liability for any tax position taken that is beneficial to the organization, including penalties and interest, when it is more likely than not the position taken will be overturned by a taxing authority upon examination. Management believes there are no such positions as of june 30, 2015 and, accordingly, no liability has been accrued. Csa files form 990 in the u.s. Federal jurisdiction and the state of ohio. Csa generally no longer subject to examination by the irs for tax years before 2012.

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IRS990/Desc0SEE SCHEDULE O COMMUNITY SERVICE ALLIANCE (CSA) WAS FOUNDED IN 2004 TO INTRODUCE A NEW APPROACH TO INDIVIDUALIZED TRAINING AND SUPPORT, LOW RENT HOUSING, AND TRANSITIONAL JOBS FOR HOMELESS PERSONS. THE MISSION OF THE ORGANIZATION IS TO BE A CATALYST FOR LASTING RELATIONSHIPS BETWEEN PEOPLE EMERGING OUT OF HOMELESSNESS AND PEOPLE WILLING TO PARTICIPATE IN THEIR TRANSFORMATION. WE ACCOMPLISH THAT MISSION BY PROVIDING AFFORDABLE, SHORT-TERM HOUSING, IDENTIFYING AND SECURING LOCAL WORK EXPERIENCE AND EMPLOYMENT OPPORTUNITIES, AND OFFERING TRAINING THAT FOSTERS PERSONAL, BEHAVIORAL AND SPIRITUAL SUPPORT AND DEVELOPMENT, ALL TO PROMOTE THE EVENTUAL INDEPENDENCE AND SELF-SUFFICIENCY OF THE MEN WE SERVE. THIS PAST YEAR HAS BEEN ONE OF GROWTH AND OPPORTUNITY FOR CSA AND THE MEN IN OUR COMMUNITY WHO NEED US THE MOST - MEN WHO ARE HOMELESS, IMPOVERISHED, MARGINALIZED. THREE HOUSES ~ PROCOP HOUSE, FULTON HOUSE AND SANDY'S HOUSE ~ AND THE CAPACITY TO MEET THE NEEDS OF 41 MEN A CONTINUUM OF HOUSING TO ADDRESS SHORT-TERM, AND NOW LONG-TERM NEEDS A MUCH NEEDED FOCUS ON HOMELESS VETERANS ADDITIONAL EMPLOYER AND LANDLORD PARTNERS THAT WORK WITH US SO THAT CSA'S IMPACT ISN'T "JUST A PLACE TO STAY- AND A GROWING NETWORK OF INDIVIDUALS, FAITH COMMUNITIES AND OTHER ORGANIZATIONS WHO PROVIDE A CARING HEART AND A SUPPORTIVE HAND SO THAT THE MEN WE SERVE CAN BE GROUNDED IN THE VALUES AND FAITH THAT WILL HELP ENHANCE THEIR JOURNEY TO INDEPENDENCE. JOURNEYS LIKE THE ONE OF PROCOP HOUSE RESIDENT, JOE. JOE SPENT HIS YOUTH IN THE FOSTER CARE PROGRAM. AS SOON AS HE WAS ELIGIBLE, HE JOINED THE MARINE CORPS. AFTER HIS DISCHARGE, JOE PUSHED HIMSELF AWAY FROM HIS FAMILY, LIVED OFF THE STREETS, USED DRUGS AND ALCOHOL TO EXCESS, AND TOOK ADVANTAGE OF THE KINDNESS OF OTHERS. AT THE AGE OF 25, BROKEN, ALONE AND WITHOUT ANY OTHER PLACES TO TURN FOR SUPPORT, JOE CAME TO CSA AND BEGAN A YEAR-LONG JOURNEY OF TRANSFORMATION. HE IMMEDIATELY CLEANED UP HIS ACT AND FOCUSED ON POSITIVE CHANGES THAT WOULD LEAD HIM DOWN A PATH OF DISCOVERY AND RENEWAL. CSA CONNECTED JOE WITH COMMUNITY RESOURCES TO HELP WITH HIS GOALS. HE OBTAINED A PART-TIME JOB WITH ANOTHER NONPROFIT AGENCY AS A WAY OF MAKING AN INCOME AND "GIVING BACK" TO OTHERS. TODAY, JOE HAS A FULL-TIME JOB DRIVING FOR AN EXECUTIVE CAR SERVICE AND IS MAKING FINAL PLANS TO MOVE ON FROM PROCOP HOUSE. FOR MEN LIKE JOE, AND OTHER CHRONICALLY HOMELESS AND IMPOVERISHED INDIVIDUALS, STABLE HOUSING IS AN ESSENTIAL COMPONENT OF SUCCESSFUL TRANSITION. THE SOLUTION TO THE PROBLEM OF CHRONIC HOMELESSNESS IS PERMANENT SUPPORTIVE HOUSING, WHICH IS HOUSING COUPLED WITH SUPPORTIVE SERVICES. WITH APPROPRIATE SUPPORTS, PERMANENT HOUSING CAN SERVE AS A FOUNDATION FOR REHABILITATION, THERAPY, AND IMPROVED HEALTH. CSA SPECIFICALLY ADDRESSES THE GAPS THAT EXIST IN THE COMMUNITY FOR MEN WHO ARE HOMELESS AND IMPOVERISHED, AND PROVIDES EXACTLY THE TYPES OF SERVICES AND SUPPORT TO HELP MOVE THE MEN WE SERVE IN THE DIRECTION TOWARD SUCCESS. HOWEVER, CSA BELIEVES IN THE PRINCIPLE OF NOT DOING FOR THE POOR WHAT THEY HAVE - OR COULD HAVE - THE CAPACITY TO DO FOR THEMSELVES, SO WE STRIVE TO EMPOWER OUR MEN THROUGH SHORT-TERM HOUSING, EMPLOYMENT, AND BEHAVIORAL CHANGE TO HELP THEIR TRANSITION OUT OF POVERTY AND HOMELESSNESS. CSA BELIEVES ITS PROGRAM IS PERFECTLY ALIGNED WITH OUR COMMUNITY'S GOAL TO ADDRESS HOUSING INSTABILITY AND THE ADDITIONAL BARRIERS AND CHALLENGES IT PRESENTS.
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$3.08$0.14$2.94$3.88$4.29$0.41
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.35$0.17$3.19$3.50$4.12$0.62
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.05$3.93$4.12$4.13$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.37$3.49$3.80$3.35$0.45
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.30$0.24$3.06$3.11$3.44$0.33
2018Summary only. Only limited summary data is available for this year.$3.65$0.28$3.37$3.15$3.35$0.20
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.33$3.29$3.06$3.64$0.58
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.30$3.76$2.94$3.38$0.44
2015Detailed filing. Detailed filing data is available for this year.$4.58$0.35$4.23$2.63$3.26$0.63
2014Detailed filing. Detailed filing data is available for this year.$5.12$0.20$4.92$2.45$3.09$0.64
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.39$0.09$5.30$2.86
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.40$0.22$5.17$2.55
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$0.19$4.91$2.35
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits