Civic Intelligence

Mount Sterling Community Center

990 • Fiscal year 2016 • EIN 20-2077464

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 28, 2017

164 E Main StreetMount Sterling, OH 43143

(740) 869-2453

Siviq Scores

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

Liabilities / Assets

71st percentile

0.33x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

2.44x

Higher debt load relative to revenue than 91% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

87th percentile

33%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

92nd percentile

56%

Faster asset growth than 92% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

37%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,864,959

Up $671,373 (+56%) from 2015

Net Assets

Up

$1,257,503

Up $80,836 (+6.9%) from 2015

Liabilities

Up

$607,456

Up $590,537 (+3490%) from 2015

Revenue

Up

$248,897

Up $67,138 (+37%) from 2015

Expenses

Up

$166,406

Up $27,006 (+19%) from 2015

Net Income

Up

$82,491

Up $40,132 (+95%) 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: $1,174,984Liabilities 2011: $0Net Assets 2011: $1,174,9842011Assets 2012: $1,165,210Liabilities 2012: $0Net Assets 2012: $1,165,2102012Assets 2013: $1,140,132Liabilities 2013: $2,818Net Assets 2013: $1,137,3142013Assets 2014: $1,141,424Liabilities 2014: $1,243Net Assets 2014: $1,140,1812014Assets 2015: $1,193,586Liabilities 2015: $16,919Net Assets 2015: $1,176,6672015Assets 2016: $1,864,959Liabilities 2016: $607,456Net Assets 2016: $1,257,5032016Assets 2017: $1,815,104Liabilities 2017: $463,439Net Assets 2017: $1,351,6652017Assets 2018: $1,762,963Liabilities 2018: $299,245Net Assets 2018: $1,463,7182018Assets 2019: $1,749,960Liabilities 2019: $66,625Net Assets 2019: $1,683,3352019Assets 2020: $1,783,706Liabilities 2020: $204,645Net Assets 2020: $1,579,0612020Assets 2021: $1,768,402Liabilities 2021: $166,909Net Assets 2021: $1,601,4932021Assets 2022: $1,814,289Liabilities 2022: $126,382Net Assets 2022: $1,687,9072022Assets 2023: $1,926,323Liabilities 2023: $106,809Net Assets 2023: $1,819,5142023Assets 2024: $2,008,714Liabilities 2024: $51,724Net Assets 2024: $1,956,9902024

Highlighted filing

2016

Assets$1,864,959
Liabilities$607,456
Net Assets$1,257,503

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $94,927Expenses 2011: $127,790Net Income 2011: -$32,8632011Revenue 2012: $113,876Expenses 2012: $123,650Net Income 2012: -$9,7742012Revenue 2013: $106,346Expenses 2013: $128,303Net Income 2013: -$21,9572013Revenue 2014: $128,384Expenses 2014: $130,799Net Income 2014: -$2,4152014Revenue 2015: $181,759Expenses 2015: $139,400Net Income 2015: $42,3592015Revenue 2016: $248,897Expenses 2016: $166,406Net Income 2016: $82,4912016Revenue 2017: $282,911Expenses 2017: $188,749Net Income 2017: $94,1622017Revenue 2018: $314,836Expenses 2018: $202,280Net Income 2018: $112,5562018Revenue 2019: $199,625Expenses 2019: $172,618Net Income 2019: $27,0072019Revenue 2020: $237,112Expenses 2020: $183,560Net Income 2020: $53,5522020Revenue 2021: $196,966Expenses 2021: $196,134Net Income 2021: $8322021Revenue 2022: $350,578Expenses 2022: $225,114Net Income 2022: $125,4642022Revenue 2023: $354,443Expenses 2023: $315,497Net Income 2023: $38,9462023Revenue 2024: $394,577Expenses 2024: $293,932Net Income 2024: $100,6452024

Highlighted filing

2016

Revenue$248,897
Expenses$166,406
Net Income$82,491
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 28, 2017
Return Version
2016v3.0
Gross Receipts
$257,624
Mission and Program Overview

Mission

An ongoing youth program that includes tutoring, day camps, open gyms and after school progams. A food pantry serves area families. The building is offered and used for community events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,100,630$1,747,767▲ $647,137
Cash and Non-Interest-Bearing Accounts$82,916$107,072▲ $24,156
Savings and Temporary Cash Investments$10,040$10,120▲ $80
Total Assets$1,193,586$1,864,959▲ $671,373
Liabilities
Unsecured Notes Loans Payable-$590,750-
Other Liabilities$18,610$16,706▼ $1,904
Total Liabilities$18,610$607,456▲ $588,846
Net Assets / Fund Balance
Unrestricted Net Assets$1,174,976$1,257,503▲ $82,527
Total Net Assets Fund Balance$1,174,976$1,257,503▲ $82,527
Total Liabilities and Net Assets / Fund Balance$1,193,586$1,864,959▲ $671,373

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,745,634$344,125$2,089,759
Other Land Buildings$2,133$8,562$10,695
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lisa SchwartzChair
Mike LandrumVice Chair
Barbara SwongerBoard Member
Carolyn ForrestBoard Member
Denzil WrightBoard Member
Edwin MasonBoard Member
Jay MoyersBoard Member
Lowell AndersonBoard Member
Mike TomlinsonBoard Member
Robert ArbogastBoard Member
Tammy DickBoard Member
Michelle ArbogastSecretary
Lois PattonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$108,082
Program Service Revenue
$135,403
Investment Income
$80
Other Revenue
$5,332
All Other Contributions
$108,082
Change in Net Assets
$82,491
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$122,317
Salaries, Compensation, and Employee Benefits$44,089
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$44,067$4,896-$48,963
Current Officers, Directors, Trustees, and Key Employees$26,244$2,916-$29,160
Occupancy$22,305$2,478-$24,783
Interest$15,345$1,705-$17,050
Other Salaries and Wages$10,118$1,124-$11,242
Insurance$4,651$517-$5,168
Payroll Taxes$3,318$369-$3,687
All Other Expenses$1,443$1,653-$3,096
Other Expenses$1,725$565-$1,725
Travel$1,298--$1,298
Office Expenses$1,025$114-$1,139
Fees for Services Accounting-$775-$775
Advertising-$75-$75
Fees for Services Other$38--$38
Total Functional Expenses$149,219$17,187$0$166,406
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,117
Fundraising Direct Expenses$8,727
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
Lessee Security Deposit$13,690
Payroll Liabilities$3,016
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Part VI, Section A, line 2

Jim and michelle paul are married. Robert arbogast is michelle paul's father. Mike tomlinson is married to the center director annie tomlinson.

Form 990, Part VI, Section B, line 11B

The director of the center will review the Form 990 and review that with the board members.

Form 990, Part VI, Section B, line 12

Per Community Board of Regulations any conflict of interests are required to be disclosed annually.

Form 990, Part VI, Section B, line 15

The board of directors decides compensation for top management by reviewing past and comparative data. Any board members with a conflict of interest abstains from voting.

Form 990, Part VI, Section C, line 19

Organizing documents are available to the public upon requests.

Filing and Contact Details

Filer

Filer Name
Mount Sterling Community Inc
EIN
20-2077464
Phone
7408692453
Address
164 E MAIN STREET, MOUNT STERLING, OH 43143

Signing Officer

Name
Vanessa L Blevins
Title
Treasurer
Phone
7408692453
Signed
2017-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lois Patton
Formed
2002
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
10
Employees
0
Volunteers
72

Preparer

Firm
Vanessa L Blevins CPA & Company LLC
Address
308 Highland Ave, Washington Courthouse, OH 43160
Preparer
Vanessa Blevins CPA
Phone
7403331318
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Non deductible penalties 36.

Raw XML AppendixShowing 400 of 457 raw XML fields

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/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0369
IRS990/PayrollTaxesGrp/ProgramServicesAmt03318
IRS990/PayrollTaxesGrp/TotalAmt03687
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LOIS PATTON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/BusinessCd1531120
IRS990/ProgramServiceRevenueGrp/Desc0RENT TO MADISON COUNTY
IRS990/ProgramServiceRevenueGrp/Desc1ROOM RENTAL TO COMMUNI
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0125840
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19563
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0125840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19563
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0168064
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0186
IRS990/PYOtherExpensesAmt098168
IRS990/PYOtherRevenueAmt013509
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt042359
IRS990/PYSalariesCompEmpBnftPaidAmt041232
IRS990/PYTotalExpensesAmt0139400
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0181759
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt082491
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0135403
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010040
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010120
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0108082
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0112983
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0114748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt095438
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0105858
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0537109
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0135483
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt079018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt010038
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt010619
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0235158
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0135483
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt079018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt010038
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt010619
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0235158
IRS990ScheduleA/InvestmentIncomeCYPct00.30100
IRS990ScheduleA/InvestmentIncomePYPct00.04930
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05332
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03598
IRS990ScheduleA/OtherIncome509Grp/TotalAmt08930
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.68750
IRS990ScheduleA/PublicSupportPY509Pct00.94500
IRS990ScheduleA/PublicSupportTotal509Amt0537109
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0108082
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0112983
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0114748
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt095438
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0105858
IRS990ScheduleA/Total509Grp/TotalAmt0537109
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0248897
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0192001
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0128384
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0106057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0105858
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0781197
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01745634
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0344125
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02089759
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02133
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt08562
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010695
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03016
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113690
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Lessee Security Deposit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01747767
IRS990ScheduleD/TotalLiabilityAmt016706
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JIM AND MICHELLE PAUL ARE MARRIED. ROBERT ARBOGAST IS MICHELLE PAUL'S FATHER. MIKE TOMLINSON IS MARRIED TO THE CENTER DIRECTOR ANNIE TOMLINSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The director of the center will review the Form 990 and review that with the board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Per Community Board of Regulations any conflict of interests are required to be disclosed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board of directors decides compensation for top management by reviewing past and comparative data. Any board members with a conflict of interest abstains from voting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Organizing documents are available to the public upon requests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NON DEDUCTIBLE PENALTIES 36.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, line 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01193586
IRS990/TotalAssetsEOYAmt01864959
IRS990/TotalAssetsGrp/BOYAmt01193586
IRS990/TotalAssetsGrp/EOYAmt01864959
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0108082
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017187
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0149219
IRS990/TotalFunctionalExpensesGrp/TotalAmt0166406
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018610
IRS990/TotalLiabilitiesEOYAmt0607456
IRS990/TotalLiabilitiesGrp/BOYAmt018610
IRS990/TotalLiabilitiesGrp/EOYAmt0607456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01174976
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01257503
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0149219
IRS990/TotalProgramServiceRevenueAmt0135403
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03470
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0137345
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0248897

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.05$1.96$0.39$0.29$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$0.11$1.82$0.35$0.32$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.81$0.13$1.69$0.35$0.23$0.13
2021Detailed filing. Detailed filing data is available for this year.$1.77$0.17$1.60$0.20$0.20$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.20$1.58$0.24$0.18$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.75$0.07$1.68$0.20$0.17$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.76$0.30$1.46$0.31$0.20$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.46$1.35$0.28$0.19$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.86$0.61$1.26$0.25$0.17$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.02$1.18$0.18$0.14$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.13$0.13$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.11$0.13$0.02
2012Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.11$0.12$0.01
2011Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.09$0.13$0.03