Civic Intelligence

Acts Christian Transitional Service Inc.

990 • Fiscal year 2018 • EIN 22-2462241

Jul 01, 2017 to Jun 30, 2018 • Filed on Oct 19, 2018

PO Box 8191Philadelphia, PA 19101

(215) 232-4592

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.09x

Higher debt load relative to assets than 93% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

56th percentile

5.2%

Higher net margin than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

48th percentile

$58,098

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

61st percentile

4.4%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

47th percentile

2.5%

Faster revenue growth than 47% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$284,687

Up $11,974 (+4.4%) from 2017

Net Assets

Up

-$24,991

Up $82,651 (+77%) from 2017

Liabilities

Down

$309,678

Down $70,677 (-19%) from 2017

Revenue

Up

$1,692,375

Up $41,410 (+2.5%) from 2017

Expenses

Down

$1,605,052

Down $122,734 (-7.1%) from 2017

Net Income

Up

$87,323

Up $164,144 (+214%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $260,021Liabilities 2011: $320,462Net Assets 2011: -$60,4412011Assets 2012: $368,415Liabilities 2012: $410,482Net Assets 2012: -$42,0672012Assets 2013: $464,265Liabilities 2013: $469,335Net Assets 2013: -$5,0702013Assets 2014: $622,096Liabilities 2014: $582,230Net Assets 2014: $39,8662014Assets 2015: $579,370Liabilities 2015: $524,297Net Assets 2015: $55,0732015Assets 2016: $489,187Liabilities 2016: $517,351Net Assets 2016: -$28,1642016Assets 2017: $272,713Liabilities 2017: $380,355Net Assets 2017: -$107,6422017Assets 2018: $284,687Liabilities 2018: $309,678Net Assets 2018: -$24,9912018Assets 2020: $523,941Liabilities 2020: $563,919Net Assets 2020: -$39,9782020Assets 2021: $1,307,325Liabilities 2021: $1,322,858Net Assets 2021: -$15,5332021Assets 2022: $1,574,901Liabilities 2022: $1,379,246Net Assets 2022: $195,6552022Assets 2023: $710,058Liabilities 2023: $1,372,556Net Assets 2023: -$662,4982023Assets 2024: $788,333Liabilities 2024: $1,760,249Net Assets 2024: -$971,9162024

Highlighted filing

2018

Assets$284,687
Liabilities$309,678
Net Assets-$24,991

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2011: $1,549,272Expenses 2011: $1,534,226Net Income 2011: $15,0462011Revenue 2012: $1,831,529Expenses 2012: $1,813,155Net Income 2012: $18,3742012Revenue 2013: $1,866,439Expenses 2013: $1,829,613Net Income 2013: $36,8262013Revenue 2014: $1,890,963Expenses 2014: $1,847,126Net Income 2014: $43,8372014Revenue 2015: $1,846,918Expenses 2015: $1,834,302Net Income 2015: $12,6162015Revenue 2016: $1,760,757Expenses 2016: $1,865,579Net Income 2016: -$104,8222016Revenue 2017: $1,650,965Expenses 2017: $1,727,786Net Income 2017: -$76,8212017Revenue 2018: $1,692,375Expenses 2018: $1,605,052Net Income 2018: $87,3232018Revenue 2020: $2,515,682Expenses 2020: $2,519,159Net Income 2020: -$3,4772020Revenue 2021: $2,795,320Expenses 2021: $2,766,424Net Income 2021: $28,8962021Revenue 2022: $3,002,093Expenses 2022: $2,787,609Net Income 2022: $214,4842022Revenue 2023: $2,050,995Expenses 2023: $2,953,333Net Income 2023: -$902,3382023Revenue 2024: $3,349,776Expenses 2024: $3,659,194Net Income 2024: -$309,4182024

Highlighted filing

2018

Revenue$1,692,375
Expenses$1,605,052
Net Income$87,323
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Oct 19, 2018
Return Version
2017v2.2
Gross Receipts
$1,692,376
Mission and Program Overview

Mission

Temporary shelter for the

Temporary shelter for the homeless.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$128,477$152,938▲ $24,461
Land, Buildings, and Equipment, Net$83,376$67,918▼ $15,458
Prepaid Expenses and Deferred Charges$42,017$45,336▲ $3,319
Cash and Non-Interest-Bearing Accounts$18,843$18,495▼ $348
Total Assets$272,713$284,687▲ $11,974
Liabilities
Other Liabilities$177,856$202,856▲ $25,000
Accounts Payable and Accrued Expenses$171,859$75,048▼ $96,811
Unsecured Notes Loans Payable$30,640$31,774▲ $1,134
Total Liabilities$380,355$309,678▼ $70,677
Net Assets / Fund Balance
Unrestricted Net Assets$-107,642$-24,991▲ $82,651
Total Net Assets Fund Balance$-107,642$-24,991▲ $82,651
Total Liabilities and Net Assets / Fund Balance$272,713$284,687▲ $11,974

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,176$179,697-
Leasehold Improvements$36,742$32,149-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennean M GanttTreasurerFT$58,098$58,098
Revenue and Support

Revenue Composition

Contributions and Grants
$21,413
Program Service Revenue
$1,603,518
Investment Income
$67,444
Other Revenue
$0
All Other Contributions
$21,413
Change in Net Assets
$87,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$987,336
Other Expenses$617,716
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$751,725$0$0$751,725
Occupancy$176,553$18,807$0$195,360
Other Employee Benefits$106,850$0$0$106,850
All Other Expenses$79,620$0$0$79,620
Payroll Taxes$70,663$0$0$70,663
Insurance$63,204$0$0$63,204
Current Officers, Directors, Trustees, and Key Employees$58,098$0$0$58,098
Other Expenses$45,696$0$0$45,696
Office Expenses$8,044$5,791$0$13,835
Fees for Services Management$0$10,788$0$10,788
Depreciation Depletion$0$10,784$0$10,784
Interest$0$1,637$0$1,637
Conferences and Meetings$430$0$0$430
Total Functional Expenses$1,537,245$67,807$0$1,605,052
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jennean M Gantt- WeeksPresidentRental of PropertyNo$195,360
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$202,856
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Acts Christian Transitional Service Inc
EIN
22-2462241
Phone
2152324592
Address
PO BOX 8191, PHILADELPHIA, PA 19101

Signing Officer

Name
Jennean M Gantt- Weeks
Title
President
Phone
2152324592
Signed
2018-10-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennean M Gantt
Formed
1983
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
4
Employees
63
Volunteers
0

Preparer

Firm
Drucker Math & Whitman Pc
Address
758 ROUTE 18 SUITE 110, EAST BRUNSWICK, NJ 08816
Preparer
Barry Siegel
Phone
7328215200
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

NO COMMITTEE EXISTS.

Pt VI, Line 11B

Form 990 is reviewed by the officer charged with signing the form 990. If there are errors or missing information, the the officer would contact the accountants who would make the changes. Once the review is completed and no change is required, the officer would sign and mail the return to the irs.

Pt VI, Line 15A

The city approves the compensation during the approval process of the organization's fiscal budget.

Pt VI, Line 19

The organization's governing documents and financials are available to the public upon request.

Pt XI

Book and tax depreciation adjustment.

Form 990, Part IX, Line 24E

Client services 3702. 3702. 0. 0.

Form 990, Part IX, Line 24E

Food & food service 37355. 37355. 0. 0.

Form 990, Part IX, Line 24E

Licenses 3100. 3100. 0. 0.

Form 990, Part IX, Line 24E

Equipment lease 35463. 35463. 0. 0.

Financial Statement Notes

Pt X, Line 2

Acts follows the recent accounting guidance to the accounting for uncertainty in income taxes. Under the "more likely than not" threshold guidelines, acts believes no significant uncertain tax position exist, either individually or in the aggregate, that would give rise to the non-recognition of an existing tax benefit. Acts is no longer subject to examination by taxing authorities for the years before july 1, 2014.

Pt XII, Line 4B

Book/tax depreciation adjustment.

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1BOOK/TAX DEPRECIATION ADJUSTMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067918
IRS990ScheduleD/TotalLiabilityAmt0202856
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JENNEAN M GANTT- WEEKS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0195360
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0RENTAL OF PROPERTY
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEE EXISTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE OFFICER CHARGED WITH SIGNING THE FORM 990. IF THERE ARE ERRORS OR MISSING INFORMATION, THE THE OFFICER WOULD CONTACT THE ACCOUNTANTS WHO WOULD MAKE THE CHANGES. ONCE THE REVIEW IS COMPLETED AND NO CHANGE IS REQUIRED, THE OFFICER WOULD SIGN AND MAIL THE RETURN TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CITY APPROVES THE COMPENSATION DURING THE APPROVAL PROCESS OF THE ORGANIZATION'S FISCAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIALS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK AND TAX DEPRECIATION ADJUSTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CLIENT SERVICES 3702. 3702. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FOOD & FOOD SERVICE 37355. 37355. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LICENSES 3100. 3100. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8EQUIPMENT LEASE 35463. 35463. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0232793605
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MANAGEMENT SERVICE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0GANTT MANAGEMENT INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0PO BOX 8191
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd019101
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0232793611
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0REAL ESTATE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0KENMAR PROPERTIES PARTNERSHIP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0PO BOX 8191
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0PHILADELPHIA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd019101
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH PAYMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0KENMAR PROPERTIES PARTNERS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0k
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0272713
IRS990/TotalAssetsEOYAmt0284687
IRS990/TotalAssetsGrp/BOYAmt0272713
IRS990/TotalAssetsGrp/EOYAmt0284687
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt021413
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067807
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01537245
IRS990/TotalFunctionalExpensesGrp/TotalAmt01605052
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0380355
IRS990/TotalLiabilitiesEOYAmt0309678
IRS990/TotalLiabilitiesGrp/BOYAmt0380355
IRS990/TotalLiabilitiesGrp/EOYAmt0309678
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-107642
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-24991
IRS990/TotalProgramServiceExpensesAmt01537245
IRS990/TotalProgramServiceRevenueAmt01603518
IRS990/TotalReportableCompFromOrgAmt058098
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01670962
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01692375
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0272713
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0284687
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-107642
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-24991
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt030640
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt031774
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01400 N NEWKIRK STREET
IRS990/USAddress/CityNm0PHILADELPHIA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019121
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNEAN M GANTT- WEEKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02152324592
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-10-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ACTS CHRISTIAN TRANSITIONAL SERVICE INC
ReturnHeader/Filer/BusinessNameControlTxt0ACTS
ReturnHeader/Filer/EIN0222462241
ReturnHeader/Filer/PhoneNum02152324592
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8191
ReturnHeader/Filer/USAddress/CityNm0PHILADELPHIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019101
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B93A843009F1777356D9ABECE1485C193CB99373
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09AA380F0B88CD36AF16904DE9A2C368223059C44
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.243.92.113
ReturnHeader/FilingSecurityInformation/IPDt02019-05-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm006:57:00
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DRUCKER MATH & WHITMAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0758 ROUTE 18 SUITE 110

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