Civic Intelligence

Somerset Community Action Program Inc

990 • Fiscal year 2018 • EIN 22-6075617

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 09, 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

92nd percentile

0.85x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

74th percentile

0.18x

Higher debt load relative to revenue than 74% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

26th percentile

-6.0%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

61st percentile

$38,995

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

51st percentile

2.0%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

-0.3%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$192,642

Up $3,809 (+2.0%) from 2017

Net Assets

Down

$29,783

Down $54,155 (-65%) from 2017

Liabilities

Up

$162,859

Up $57,964 (+55%) from 2017

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin26th percentile

Revenue

Down

$905,911

Down $2,524 (-0.3%) from 2017

Expenses

Down

$960,065

Down $10,590 (-1.1%) from 2017

Net Income

Up

-$54,154

Up $8,066 (+13%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth51st 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

2018

Assets$192,642
Liabilities$162,859
Net Assets$29,783
Open 2018 Filing

Operations Trend

Revenue Growth40th percentile

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

2018

Revenue$905,911
Expenses$960,065
Net Income-$54,154
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 9, 2019
Return Version
2017v2.2
Gross Receipts
$905,911
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$106,913$99,629▼ $7,284
Cash and Non-Interest-Bearing Accounts$35,988$31,815▼ $4,173
Prepaid Expenses and Deferred Charges$11,022$15,301▲ $4,279
Accounts Receivable$21,809$7,897▼ $13,912
Land, Buildings, and Equipment, Net$101$0▼ $101
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$188,833$192,642▲ $3,809
Other Assets Total$13,000$38,000▲ $25,000
Liabilities
Accounts Payable and Accrued Expenses$46,179$115,350▲ $69,171
Other Liabilities$42,067$47,509▲ $5,442
Deferred Revenue$16,649--
Total Liabilities$104,895$162,859▲ $57,964
Net Assets / Fund Balance
Unrestricted Net Assets$83,938$29,783▼ $54,155
Total Net Assets Fund Balance$83,938$29,783▼ $54,155
Total Liabilities and Net Assets / Fund Balance$188,833$192,642▲ $3,809

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$29,171$29,171
Other Assets Org$38,000--
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steven NagelExecutive DirectorFT$28,846$10,149$38,995

Board Members and Trustees

NameTitle
Kimberly FrancoisPresident
Michael HarrisVice President
Benjamin Guy IiiBoard Member
Jhanice V DomingoBoard Member
Keiona MillerBoard Member
Lonnie AllgoodBoard Member
Percy SandersBoard Member
Jackie LewisSecretary
Brian LevineTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$463,275
Program Service Revenue
$442,636
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,100
Change in Net Assets
$-54,154

Audited Revenue Reconciliation

Revenue per Audited Statements
$905,911
Total Revenue per Audited Statements
$905,911
Total Revenue per Form 990
$905,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$576,512
Other Expenses$383,553
Total Fundraising Expense$22,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$335,075$44,110$5,000$384,185
Occupancy$83,121$28,861$3,463$115,445
Office Expenses$95,078$1,517$244$96,839
Current Officers, Directors, Trustees, and Key Employees$38,317$38,317$8,515$85,149
Payroll Taxes$50,434$10,648$1,710$62,792
Other Employee Benefits$39,238$4,679$469$44,386
Fees for Services Accounting-$34,029-$34,029
Fees for Services Legal-$30,266-$30,266
Insurance$12,788$4,440$533$17,761
Other Expenses$11,885$2,509$403$14,797
Fees for Services Other$2,948$2,872$100$5,920
Travel$3,584$757$121$4,462
Interest-$2,416-$2,416
All Other Expenses--$140$140
Depreciation Depletion-$101-$101
Total Functional Expenses$716,659$220,867$22,539$960,065

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$960,065
Total Expenses per Audited Statements$960,065
Total Expenses per Form 990$960,065
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$47,509
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
2019-07-09
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
28
Volunteers
65

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, 2018, 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, 2015.”

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IRS990/InsuranceGrp/FundraisingAmt0533
IRS990/InsuranceGrp/ManagementAndGeneralAmt04440
IRS990/InsuranceGrp/ProgramServicesAmt012788
IRS990/InsuranceGrp/TotalAmt017761
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt02416
IRS990/InterestGrp/TotalAmt02416
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt029171
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0101
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt029171
IRS990/LegalDomicileStateCd0NJ
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/NetAssetsOrFundBalancesBOYAmt083938
IRS990/NetAssetsOrFundBalancesEOYAmt029783
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt03463
IRS990/OccupancyGrp/ManagementAndGeneralAmt028861
IRS990/OccupancyGrp/ProgramServicesAmt083121
IRS990/OccupancyGrp/TotalAmt0115445
IRS990/OfficeExpensesGrp/FundraisingAmt0244
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01517
IRS990/OfficeExpensesGrp/ProgramServicesAmt095078
IRS990/OfficeExpensesGrp/TotalAmt096839
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt013000
IRS990/OtherAssetsTotalGrp/EOYAmt038000
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0469
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04679
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt039238
IRS990/OtherEmployeeBenefitsGrp/TotalAmt044386
IRS990/OtherExpensesGrp/Desc0Maintenance & Repair
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Moving Cost
IRS990/OtherExpensesGrp/Desc3Other Expenses
IRS990/OtherExpensesGrp/FundraisingAmt0759
IRS990/OtherExpensesGrp/FundraisingAmt1552
IRS990/OtherExpensesGrp/FundraisingAmt2530
IRS990/OtherExpensesGrp/FundraisingAmt3403
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06329
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14603
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24413
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt32509
IRS990/OtherExpensesGrp/ProgramServicesAmt018227
IRS990/OtherExpensesGrp/ProgramServicesAmt113255
IRS990/OtherExpensesGrp/ProgramServicesAmt212709
IRS990/OtherExpensesGrp/ProgramServicesAmt311885
IRS990/OtherExpensesGrp/TotalAmt025315
IRS990/OtherExpensesGrp/TotalAmt118410
IRS990/OtherExpensesGrp/TotalAmt217652
IRS990/OtherExpensesGrp/TotalAmt314797
IRS990/OtherLiabilitiesGrp/BOYAmt042067
IRS990/OtherLiabilitiesGrp/EOYAmt047509
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05000
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044110
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0335075
IRS990/OtherSalariesAndWagesGrp/TotalAmt0384185
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt01710
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010648
IRS990/PayrollTaxesGrp/ProgramServicesAmt050434
IRS990/PayrollTaxesGrp/TotalAmt062792
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0106913
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt099629
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt011022
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015301
IRS990/PriorPeriodAdjustmentsAmt0-1
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Childcare Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0442636
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0442636
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0453746
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0486171
IRS990/PYProgramServiceRevenueAmt0454689
IRS990/PYRevenuesLessExpensesAmt0-62220
IRS990/PYSalariesCompEmpBnftPaidAmt0484484
IRS990/PYTotalExpensesAmt0970655
IRS990/PYTotalRevenueAmt0908435
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-54154
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0442636
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0905911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0908435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0666219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01333329
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt04313279
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08127173
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0185826
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0318323
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0504149
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt018954
IRS990ScheduleA/OtherIncome170Grp/TotalAmt018954
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93950
IRS990ScheduleA/PublicSupportPY170Pct00.95830
IRS990ScheduleA/PublicSupportTotal170Amt08127173
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0905911
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0908435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0666219
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01333329
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt04313279
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08127173
IRS990ScheduleA/TotalSupportAmt08650276
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029171
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029171
IRS990ScheduleD/ExpensesSubtotalAmt0960065
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt038000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt047509
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Notes Payable
IRS990ScheduleD/RevenueSubtotalAmt0905911
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, 2018, 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, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueOtherAssetsAmt038000
IRS990ScheduleD/TotalExpensesPerForm990Amt0960065
IRS990ScheduleD/TotalLiabilityAmt047509
IRS990ScheduleD/TotalRevenuePerForm990Amt0905911
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0905911
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0960065
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

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$192,642
Liabilities
$162,859
Net assets
$29,783
Revenue
$905,911
Expenses
$960,065
Net income
-$54,154
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
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.16$0.03$0.91$0.96$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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