Civic Intelligence

Family Service Operations Inc

990 • Fiscal year 2017 • EIN 22-3326157

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

3073 English Creek AvenueEgg Harbor Township, NJ 08234

(609) 569-0239

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.20x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.59x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

6th percentile

-53%

Higher net margin than 6% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

84th percentile

$152,061

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 10.5% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

7th percentile

-18%

Faster asset growth than 7% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

2.2%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$4,270,516

Down $966,868 (-18%) from 2016

Net Assets

Down

$3,419,691

Down $756,093 (-18%) from 2016

Liabilities

Down

$850,825

Down $210,775 (-20%) from 2016

Revenue

Up

$1,447,793

Up $31,406 (+2.2%) from 2016

Expenses

Up

$2,212,990

Up $770,132 (+53%) from 2016

Net Income

Down

-$765,197

Down $738,726 (-2791%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,586,431Liabilities 2011: $2,133,443Net Assets 2011: $3,452,9882011Assets 2012: $5,930,472Liabilities 2012: $2,414,049Net Assets 2012: $3,516,4232012Assets 2013: $5,505,429Liabilities 2013: $1,675,034Net Assets 2013: $3,830,3952013Assets 2014: $5,720,733Liabilities 2014: $1,436,127Net Assets 2014: $4,284,6062014Assets 2015: $5,575,837Liabilities 2015: $1,349,865Net Assets 2015: $4,225,9722015Assets 2016: $5,237,384Liabilities 2016: $1,061,600Net Assets 2016: $4,175,7842016Assets 2017: $4,270,516Liabilities 2017: $850,825Net Assets 2017: $3,419,6912017Assets 2018: $4,060,329Liabilities 2018: $715,768Net Assets 2018: $3,344,5612018Assets 2022: $7,048,182Liabilities 2022: $2,681,661Net Assets 2022: $4,366,5212022Assets 2023: $6,853,849Liabilities 2023: $2,533,513Net Assets 2023: $4,320,3362023Assets 2024: $6,706,735Liabilities 2024: $2,421,209Net Assets 2024: $4,285,5262024

Highlighted filing

2017

Assets$4,270,516
Liabilities$850,825
Net Assets$3,419,691

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,127,680Expenses 2011: $1,702,940Net Income 2011: $424,7402011Revenue 2012: $1,728,968Expenses 2012: $1,679,919Net Income 2012: $49,0492012Revenue 2013: $2,053,160Expenses 2013: $1,768,924Net Income 2013: $284,2362013Revenue 2014: $1,963,974Expenses 2014: $1,756,759Net Income 2014: $207,2152014Revenue 2015: $1,418,153Expenses 2015: $1,473,604Net Income 2015: -$55,4512015Revenue 2016: $1,416,387Expenses 2016: $1,442,858Net Income 2016: -$26,4712016Revenue 2017: $1,447,793Expenses 2017: $2,212,990Net Income 2017: -$765,1972017Revenue 2018: $1,317,278Expenses 2018: $1,392,408Net Income 2018: -$75,1302018Revenue 2022: $345,972Expenses 2022: $348,177Net Income 2022: -$2,2052022Revenue 2023: $308,393Expenses 2023: $354,578Net Income 2023: -$46,1852023Revenue 2024: $317,442Expenses 2024: $352,252Net Income 2024: -$34,8102024

Highlighted filing

2017

Revenue$1,447,793
Expenses$2,212,990
Net Income-$765,197
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$3,988,405
Mission and Program Overview

Mission

The organizations mission is to improve the quality of life for individuals and families in our community.

The sole purpose of the family service operations (fso) is to serve as a holding company with the purpose of managing assets and providing management services to the three subordinate organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,480,172$2,423,390▼ $56,782
Savings and Temporary Cash Investments-$1,171,845-
Prepaid Expenses and Deferred Charges$32,323$19,296▼ $13,027
Cash and Non-Interest-Bearing Accounts$162,222$14,555▼ $147,667
Total Assets$5,237,384$4,270,516▼ $966,868
Other Assets Total$2,562,667$641,430▼ $1,921,237
Liabilities
Mortgage Notes Payable Secured by Investment Property$961,287$822,637▼ $138,650
Other Liabilities$56,567$0▼ $56,567
Accounts Payable and Accrued Expenses$43,746$28,188▼ $15,558
Total Liabilities$1,061,600$850,825▼ $210,775
Net Assets / Fund Balance
Unrestricted Net Assets$4,175,784$3,419,691▼ $756,093
Total Net Assets Fund Balance$4,175,784$3,419,691▼ $756,093
Total Liabilities and Net Assets / Fund Balance$5,237,384$4,270,516▼ $966,868

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,614,501$1,987,438$3,601,939
Equipment$5,099$1,010,944$1,016,043
Land$803,790-$803,790
Other Assets Org$26,959--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Marion MclaurinCAOPT$89,714$89,714
George BooskosControllerPT$77,951$77,951

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$42,200
Program Service Revenue
$1,090,017
Investment Income
$120,777
Other Revenue
$194,799
All Other Contributions
$42,200
Change in Net Assets
$-765,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,274,348
Salaries, Compensation, and Employee Benefits$938,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$425,322-$425,322
Current Officers, Directors, Trustees, and Key Employees-$290,474-$290,474
Occupancy-$174,627-$174,627
Payroll Taxes-$112,591-$112,591
Depreciation Depletion-$88,879-$88,879
Other Employee Benefits-$88,516-$88,516
Office Expenses-$30,055-$30,055
Insurance-$26,276-$26,276
All Other Expenses-$25,963-$25,963
Interest-$25,281-$25,281
Pension Plan Contributions-$21,739-$21,739
Other Expenses-$15,128-$15,128
Fees for Services Accounting-$6,040-$6,040
Fees for Services Legal-$6,013-$6,013
Fees for Services Other-$2,120-$2,120
Travel-$1,950-$1,950
Advertising-$330-$330
Total Functional Expenses$0$2,212,990$0$2,212,990
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Form 990 is reviewed by senior management after being prepared by an independent accounting firm. Form 990 is reviewed and approved by board before submission.

Form 990, Part VI, Section B, Line 12

Although fso does not have its own governance policies, they follow the policies set forth in the family service association's with regard to conflict of interest, whistleblower and document retention and destruction policies.

Form 990, Part VI, Section B, Line 15

Fso does not have its own employees. All employees are paid by family service association and there is a management agreement in place to lease employees to fso. Ceo compensation is subject to board approval. Employee compensation is subject to ceo approval. Employee compensation is reviewed annually. A formula is developed for annual compensation of the executive officers which is based on overall agency growth. Salaries are compared to surveys performed on an annual basis for social service providers to other agencies of comparable size and revenue to ensure reasonableness. The compensation of each of the senior management team member is reviewed annually for base pay, benefits, and incentives.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Family Service Operations Inc
EIN
22-3326157
Phone
6095690239
Address
3073 ENGLISH CREEK AVENUE, EGG HARBOR TOWNSHIP, NJ 08234

Signing Officer

Name
Cindy Herdman-ivins
Title
President & CEO
Phone
6095690239
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Herdman-ivins
Formed
1993
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Mercadien Pc
Address
PO BOX 7648, PRINCETON, NJ 08543-7648
Preparer
Sherise D Ritter CPA
Phone
6096899700
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Form 990, Part IX

Family service operations, inc. Is the parent company to family service association, inc., family service development, inc. And family service enterprise, inc. Total program expenses for the year are allocated to family service enterprise and family service association. Total management expenses are reimbursed by family service operations.

Financial Statement Notes

PART X, LINE 2:

U.s. Gaap requires management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would be sustained upon examination by taxing authorities. Management evaluated the organizations' tax positions and concluded that the organization had taken no uncertain tax positions that require adjustment to the financial statements to comply with the provisions of this guidance.

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IRS990/OfficeExpensesGrp/TotalAmt030055
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02562667
IRS990/OtherAssetsTotalGrp/EOYAmt0641430
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt088516
IRS990/OtherEmployeeBenefitsGrp/TotalAmt088516
IRS990/OtherExpensesGrp/Desc0FORGIVENESS OF DEBT
IRS990/OtherExpensesGrp/Desc1FEES & LICENSES
IRS990/OtherExpensesGrp/Desc2STAFF TRAINING
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0800000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt150229
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt221457
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt315128
IRS990/OtherExpensesGrp/TotalAmt0800000
IRS990/OtherExpensesGrp/TotalAmt150229
IRS990/OtherExpensesGrp/TotalAmt221457
IRS990/OtherExpensesGrp/TotalAmt315128
IRS990/OtherLiabilitiesGrp/BOYAmt056567
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05423
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05423
IRS990/OtherRevenueTotalAmt05423
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0425322
IRS990/OtherSalariesAndWagesGrp/TotalAmt0425322
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0112591
IRS990/PayrollTaxesGrp/TotalAmt0112591
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021739
IRS990/PensionPlanContributionsGrp/TotalAmt021739
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt032323
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019296
IRS990/PrincipalOfficerNm0CINDY HERDMAN-IVINS
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/Desc0ADMINISTRATIVE ALLOCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01090017
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01090017
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt041300
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt033729
IRS990/PYOtherExpensesAmt0539230
IRS990/PYOtherRevenueAmt0234574
IRS990/PYProgramServiceRevenueAmt01106784
IRS990/PYRevenuesLessExpensesAmt0-26471
IRS990/PYSalariesCompEmpBnftPaidAmt0903628
IRS990/PYTotalExpensesAmt01442858
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01416387
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-765197
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt0189376
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01246246
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01171845
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt042200
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01106784
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01147452
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01412595
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01466453
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05175484
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt053459
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt033229
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt040205
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt025975
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt045163
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0198031
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01313564
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08235
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0101752
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013492
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0123479
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93500
IRS990ScheduleA/PublicSupportPY170Pct00.94690
IRS990ScheduleA/PublicSupportTotal170Amt05175484
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt042200
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01106784
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01147452
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01412595
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01466453
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05175484
IRS990ScheduleA/TotalSupportAmt05535564
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt038570
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt038570
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt01614501
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01987438
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03601939
IRS990ScheduleD/EquipmentGrp/BookValueAmt05099
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01010944
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01016043
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0803790
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0803790
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0614471
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt126959
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM SUBSIDIARIES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FAIR VALUE OF INTEREST RATE SWAP AGREEMENT
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0U.S. GAAP REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT EVALUATED THE ORGANIZATIONS' TAX POSITIONS AND CONCLUDED THAT THE ORGANIZATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02423390
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0641430
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0120315
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt03634
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt028112
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CINDY HERDMAN-IVINS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0152061
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS ARE EMPLOYED BY THE RELATED ORGANIZATION, FAMILY SERVICE ASSOCIATION. THE TAXPAYER REIMBURSED FSD FOR SALARIES AND RELATED EXPENSES BASED ON THE MANAGEMENT AGREEMENT. EXECUTIVE DIRECTOR'S COMPENSATION MUST BE APPROVED BY THE BOARD.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, SCHEDULE J, LINE 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY SENIOR MANAGEMENT AFTER BEING PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. FORM 990 IS REVIEWED AND APPROVED BY BOARD BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALTHOUGH FSO DOES NOT HAVE ITS OWN GOVERNANCE POLICIES, THEY FOLLOW THE POLICIES SET FORTH IN THE FAMILY SERVICE ASSOCIATION'S WITH REGARD TO CONFLICT OF INTEREST, WHISTLEBLOWER AND DOCUMENT RETENTION AND DESTRUCTION POLICIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FSO DOES NOT HAVE ITS OWN EMPLOYEES. ALL EMPLOYEES ARE PAID BY FAMILY SERVICE ASSOCIATION AND THERE IS A MANAGEMENT AGREEMENT IN PLACE TO LEASE EMPLOYEES TO FSO. CEO COMPENSATION IS SUBJECT TO BOARD APPROVAL. EMPLOYEE COMPENSATION IS SUBJECT TO CEO APPROVAL. EMPLOYEE COMPENSATION IS REVIEWED ANNUALLY. A FORMULA IS DEVELOPED FOR ANNUAL COMPENSATION OF THE EXECUTIVE OFFICERS WHICH IS BASED ON OVERALL AGENCY GROWTH. SALARIES ARE COMPARED TO SURVEYS PERFORMED ON AN ANNUAL BASIS FOR SOCIAL SERVICE PROVIDERS TO OTHER AGENCIES OF COMPARABLE SIZE AND REVENUE TO ENSURE REASONABLENESS. THE COMPENSATION OF EACH OF THE SENIOR MANAGEMENT TEAM MEMBER IS REVIEWED ANNUALLY FOR BASE PAY, BENEFITS, AND INCENTIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FAMILY SERVICE OPERATIONS, INC. IS THE PARENT COMPANY TO FAMILY SERVICE ASSOCIATION, INC., FAMILY SERVICE DEVELOPMENT, INC. AND FAMILY SERVICE ENTERPRISE, INC. TOTAL PROGRAM EXPENSES FOR THE YEAR ARE ALLOCATED TO FAMILY SERVICE ENTERPRISE AND FAMILY SERVICE ASSOCIATION. TOTAL MANAGEMENT EXPENSES ARE REIMBURSED BY FAMILY SERVICE OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15

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