Civic Intelligence

Somerset Community Action Program Inc

990 • Fiscal year 2017 • EIN 22-6075617

Sep 01, 2016 to Aug 31, 2017 • Filed on Jan 22, 2019

Organization ProfileN/A

View Organization Page

155 Pierce Street Suite FSomerset, NJ 08873

(732) 846-8888

Siviq Scores

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

Liabilities / Assets

86th percentile

0.56x

Higher debt load relative to assets than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

24th percentile

-6.8%

Higher net margin than 24% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

60th percentile

$39,979

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

20th percentile

-6.5%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$188,833

Down $13,141 (-6.5%) from 2016

Net Assets

Down

$83,938

Down $62,220 (-43%) from 2016

Liabilities

Up

$104,895

Up $49,079 (+88%) from 2016

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin24th percentile

Revenue

Up

$908,435

Up $1,336,034 (+312%) from 2016

Expenses

Down

$970,655

Down $89,013 (-8.4%) from 2016

Net Income

Up

-$62,220

Up $1,425,047 (+96%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth20th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $5,996,465Liabilities 2010: $4,117,655Net Assets 2010: $1,878,8102010Assets 2011: $5,798,054Liabilities 2011: $3,923,958Net Assets 2011: $1,874,0962011Assets 2012: $5,697,963Liabilities 2012: $3,835,232Net Assets 2012: $1,862,7312012Assets 2013: $5,267,886Liabilities 2013: $3,384,191Net Assets 2013: $1,883,6952013Assets 2014: $4,891,790Liabilities 2014: $3,122,470Net Assets 2014: $1,769,3202014Assets 2015: $4,561,789Liabilities 2015: $2,928,364Net Assets 2015: $1,633,4252015Assets 2016: $201,974Liabilities 2016: $55,816Net Assets 2016: $146,1582016Assets 2017: $188,833Liabilities 2017: $104,895Net Assets 2017: $83,9382017Assets 2018: $192,642Liabilities 2018: $162,859Net Assets 2018: $29,7832018Assets 2019: $153,390Liabilities 2019: $216,996Net Assets 2019: -$63,6062019Assets 2020: $410,548Liabilities 2020: $226,187Net Assets 2020: $184,3612020Assets 2021: $286,890Liabilities 2021: $204,339Net Assets 2021: $82,5512021Assets 2022: $350,682Liabilities 2022: $237,491Net Assets 2022: $113,1912022Assets 2023: $811,568Liabilities 2023: $727,303Net Assets 2023: $84,2652023Assets 2024: $890,442Liabilities 2024: $629,703Net Assets 2024: $260,7392024

Highlighted filing

2017

Assets$188,833
Liabilities$104,895
Net Assets$83,938
Open 2017 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,032,6032010Expenses 2011: $4,820,2462011Revenue 2012: $4,805,932Expenses 2012: $4,817,297Net Income 2012: -$11,3652012Expenses 2013: $5,654,4762013Revenue 2014: $4,839,668Expenses 2014: $4,954,043Net Income 2014: -$114,3752014Revenue 2015: $1,651,652Expenses 2015: $1,787,547Net Income 2015: -$135,8952015Revenue 2016: -$427,599Expenses 2016: $1,059,668Net Income 2016: -$1,487,2672016Revenue 2017: $908,435Expenses 2017: $970,655Net Income 2017: -$62,2202017Revenue 2018: $905,911Expenses 2018: $960,065Net Income 2018: -$54,1542018Revenue 2019: $1,028,450Expenses 2019: $1,121,839Net Income 2019: -$93,3892019Revenue 2020: $992,909Expenses 2020: $744,942Net Income 2020: $247,9672020Revenue 2021: $1,016,595Expenses 2021: $1,118,405Net Income 2021: -$101,8102021Revenue 2022: $1,497,212Expenses 2022: $1,466,572Net Income 2022: $30,6402022Revenue 2023: $2,001,624Expenses 2023: $2,030,550Net Income 2023: -$28,9262023Revenue 2024: $2,433,278Expenses 2024: $2,256,804Net Income 2024: $176,4742024

Highlighted filing

2017

Revenue$908,435
Expenses$970,655
Net Income-$62,220
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Jan 22, 2019
Return Version
2016v3.0
Gross Receipts
$908,435
Mission and Program Overview

Mission

Somerset Community Action Program, Inc. (SCAP) is a non-for-profit organization provide early childhood education programs, financial literacy, community planning and nutritional support to residents of Somerset County.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$159,613$106,913▼ $52,700
Cash and Non-Interest-Bearing Accounts$5,645$35,988▲ $30,343
Accounts Receivable$14,784$21,809▲ $7,025
Prepaid Expenses and Deferred Charges$3,000$11,022▲ $8,022
Land, Buildings, and Equipment, Net$5,932$101▼ $5,831
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$201,974$188,833▼ $13,141
Other Assets Total$13,000$13,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$55,816$46,179▼ $9,637
Other Liabilities-$42,067-
Deferred Revenue-$16,649-
Total Liabilities$55,816$104,895▲ $49,079
Net Assets / Fund Balance
Unrestricted Net Assets$146,158$83,938▼ $62,220
Total Net Assets Fund Balance$146,158$83,938▼ $62,220
Total Liabilities and Net Assets / Fund Balance$201,974$188,833▼ $13,141

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$101$29,070$29,171
Other Assets Org$13,000--
Compensation and Service Providers
Top Officer Pay60th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nina JerrersonExecutive DirectorFT$38,144$1,835$39,979

Board Members and Trustees

NameTitle
Kimberly FrancoisPresident
Michael HarrisVice President
Jhanice V DomingoBoard Member
Keiona MillerBoard Member
Kester HecterBoard Member
Kevin BullockBoard Member
Percy SandersBoard Member
Jackie LewisSecretary
Brian LevineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$453,746
Program Service Revenue
$454,689
Investment Income
$0
Other Revenue
$0
All Other Contributions
$13,513
Change in Net Assets
$-62,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$908,435
Total Revenue per Audited Statements
$908,435
Total Revenue per Form 990
$908,435
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$486,171
Salaries, Compensation, and Employee Benefits$484,484
Total Fundraising Expense$10,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,270$16,147$333$357,750
Fees for Services Accounting-$145,576-$145,576
Office Expenses$82,470$19,716$7,800$109,986
Occupancy$86,320$1,075$19$87,414
Payroll Taxes$46,926$5,037$144$52,107
Fees for Services Other$31,146$9,941-$41,087
Current Officers, Directors, Trustees, and Key Employees$15,992$23,187$800$39,979
Other Employee Benefits$32,121$2,462$65$34,648
Insurance-$17,174-$17,174
Travel$7,271$780$22$8,073
Depreciation Depletion$5,251$564$16$5,831
Interest-$2,463-$2,463
Other Expenses$1,326$142$4$1,472
All Other Expenses--$1,405$1,405
Total Functional Expenses$702,230$257,806$10,619$970,655

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$970,655
Total Expenses per Audited Statements$970,655
Total Expenses per Form 990$970,655
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$42,067
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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, Line 11B: Form 990 Review Process

“A copy of form 990 is e-mailed or distributed to the governing body during regularly scheduled board meetings for deliberation prior to filing.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each year, employees are required to read and sign the personnel policy manual which includes the requirement to disclose any activities that may give rise to conflicts of interest. Board members are bound by the laws as long as they serve on the board. The policy is monitored at the point of employment by asking all prospective employees if they have relatives working for SCAP.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Salary information is collected from several similar nonprofit organizations and local day care centers within NJ using a set format as described in the organization's policy and procedures manual.The agency uses wage comparability studies to determine compensation for the executive director and key employees.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Salary information is collected from several similar nonprofit organizations and local day care centers within NJ using a set format as described in the organization's policy and procedures manual.The agency uses wage comparability studies to determine compensation for the executive director and key employees.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Organization documents, policies and form 990 are made available to the general public upon request. Form 990 may also be viewed on the public website and Guidestar.”

Filing and Contact Details

Filer

Filer Name
Somerset Community Action Program Inc
EIN
22-6075617
Phone
7328468888
Address
155 PIERCE STREET SUITE F, SOMERSET, NJ 08873

Signing Officer

Name
Kimberly Francois
Title
President
Signed
2019-01-22
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
9
Independent Board Members
9
Employees
32
Volunteers
9

Preparer

Firm
Anderson & Company PC
Address
1140 Route 22 East Suite 203, Bridgewater, NJ 08807
Preparer
James F Anderson
Phone
7329066222
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

“Somerset Community Action Program, Inc. (SCAP) adheres to FASB ASC Topic 740, Income Taxes, which provides guidance and clarification on accounting for uncertainty in income taxes recognized in SCAP's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on de-recognition, classification, interest and penalties, disclosure and transition. For the year ended August 31, 2017, SCAP has no material uncertain tax positions to be accounted for in the financial statements. SCAP files informational tax returns in the United States Federal jurisdiction. SCAP is no longer subject to tax examinations for United States Federal informational tax returns before fiscal year ended August 31, 2013.”

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IRS990/InterestGrp/TotalAmt02463
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029070
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05932
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0101
IRS990/LandBldgEquipCostOrOtherBssAmt029171
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Somerset Community Action Program, Inc. (SCAP) is a non-for-profit organization provide early childhood education programs, financial literacy, community planning and nutritional support to residents of Somerset County.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0146158
IRS990/NetAssetsOrFundBalancesEOYAmt083938
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt019
IRS990/OccupancyGrp/ManagementAndGeneralAmt01075
IRS990/OccupancyGrp/ProgramServicesAmt086320
IRS990/OccupancyGrp/TotalAmt087414
IRS990/OfficeExpensesGrp/FundraisingAmt07800
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt019716
IRS990/OfficeExpensesGrp/ProgramServicesAmt082470
IRS990/OfficeExpensesGrp/TotalAmt0109986
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt013000
IRS990/OtherAssetsTotalGrp/EOYAmt013000
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt065
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02462
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt032121
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034648
IRS990/OtherExpensesGrp/Desc0Maintenance & Repair
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Other Expenses
IRS990/OtherExpensesGrp/Desc3Staff Training and Development
IRS990/OtherExpensesGrp/FundraisingAmt07
IRS990/OtherExpensesGrp/FundraisingAmt14
IRS990/OtherExpensesGrp/FundraisingAmt24
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0441
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1210
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt212891
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3142
IRS990/OtherExpensesGrp/ProgramServicesAmt035380
IRS990/OtherExpensesGrp/ProgramServicesAmt116757
IRS990/OtherExpensesGrp/ProgramServicesAmt21326
IRS990/OtherExpensesGrp/TotalAmt035828
IRS990/OtherExpensesGrp/TotalAmt116971
IRS990/OtherExpensesGrp/TotalAmt212891
IRS990/OtherExpensesGrp/TotalAmt31472
IRS990/OtherLiabilitiesGrp/EOYAmt042067
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0333
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016147
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0341270
IRS990/OtherSalariesAndWagesGrp/TotalAmt0357750
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0144
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05037
IRS990/PayrollTaxesGrp/ProgramServicesAmt046926
IRS990/PayrollTaxesGrp/TotalAmt052107
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0159613
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0106913
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011022
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Childcare Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0454689
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0454689
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0406067
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-1298598
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0587917
IRS990/PYOtherRevenueAmt0204780
IRS990/PYProgramServiceRevenueAmt0260152
IRS990/PYRevenuesLessExpensesAmt0-1487267
IRS990/PYSalariesCompEmpBnftPaidAmt0471751
IRS990/PYTotalExpensesAmt01059668
IRS990/PYTotalRevenueAmt0-427599
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-62220
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0454689
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0908435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0666219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01333329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04313279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04791184
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012012446
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0185826
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0318323
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0504149
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018954
IRS990ScheduleA/OtherIncome170Grp/TotalAmt018954
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95830
IRS990ScheduleA/PublicSupportPY170Pct00.96820
IRS990ScheduleA/PublicSupportTotal170Amt012012446
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0908435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0666219
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01333329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04313279
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04791184
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt012012446
IRS990ScheduleA/TotalSupportAmt012535549
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029070
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029171
IRS990ScheduleD/ExpensesSubtotalAmt0970655
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt013000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt042067
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Notes Payable
IRS990ScheduleD/RevenueSubtotalAmt0908435
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Somerset Community Action Program, Inc. (SCAP) adheres to FASB ASC Topic 740, Income Taxes, which provides guidance and clarification on accounting for uncertainty in income taxes recognized in SCAP's financial statements. The guidance prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, and also provides guidance on de-recognition, classification, interest and penalties, disclosure and transition. For the year ended August 31, 2017, SCAP has no material uncertain tax positions to be accounted for in the financial statements. SCAP files informational tax returns in the United States Federal jurisdiction. SCAP is no longer subject to tax examinations for United States Federal informational tax returns before fiscal year ended August 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0101
IRS990ScheduleD/TotalBookValueOtherAssetsAmt013000
IRS990ScheduleD/TotalExpensesPerForm990Amt0970655
IRS990ScheduleD/TotalLiabilityAmt042067
IRS990ScheduleD/TotalRevenuePerForm990Amt0908435
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0908435
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0970655
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of form 990 is e-mailed or distributed to the governing body during regularly scheduled board meetings for deliberation prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each year, employees are required to read and sign the personnel policy manual which includes the requirement to disclose any activities that may give rise to conflicts of interest. Board members are bound by the laws as long as they serve on the board. The policy is monitored at the point of employment by asking all prospective employees if they have relatives working for SCAP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Salary information is collected from several similar nonprofit organizations and local day care centers within NJ using a set format as described in the organization's policy and procedures manual.The agency uses wage comparability studies to determine compensation for the executive director and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Salary information is collected from several similar nonprofit organizations and local day care centers within NJ using a set format as described in the organization's policy and procedures manual.The agency uses wage comparability studies to determine compensation for the executive director and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Organization documents, policies and form 990 are made available to the general public upon request. Form 990 may also be viewed on the public website and Guidestar.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$188,833
Liabilities
$104,895
Net assets
$83,938
Revenue
$908,435
Expenses
$970,655
Net income
-$62,220
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.63$0.26$2.43$2.26$0.18
2023Summary only. Only limited summary data is available for this year.$0.81$0.73$0.08$2.00$2.03$0.03
2022Summary only. Only limited summary data is available for this year.$0.35$0.24$0.11$1.50$1.47$0.03
2021Summary only. Only limited summary data is available for this year.$0.29$0.20$0.08$1.02$1.12$0.10
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.41$0.23$0.18$0.99$0.74$0.25
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.22$0.06$1.03$1.12$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.16$0.03$0.91$0.96$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.19$0.10$0.08$0.91$0.97$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.20$0.06$0.15$0.43$1.06$1.49
2015Detailed filing. Detailed filing data is available for this year.$4.56$2.93$1.63$1.65$1.79$0.14
2014Summary only. Only limited summary data is available for this year.$4.89$3.12$1.77$4.84$4.95$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$3.38$1.88$5.65
2012Summary only. Only limited summary data is available for this year.$5.70$3.84$1.86$4.81$4.82$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.80$3.92$1.87$4.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.00$4.12$1.88$5.03