Civic Intelligence

Somerset Community Action Program Inc

990 • Fiscal year 2020 • EIN 22-6075617

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 14, 2021

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

85th percentile

0.55x

Higher debt load relative to assets than 85% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

72nd percentile

0.23x

Higher debt load relative to revenue than 72% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

76th percentile

25%

Higher net margin than 76% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

83rd percentile

$85,448

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

94th percentile

168%

Faster asset growth than 94% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

46th percentile

-3.5%

Faster revenue growth than 46% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$410,548

Up $257,158 (+168%) from 2019

Net Assets

Up

$184,361

Up $247,967 (+390%) from 2019

Liabilities

Up

$226,187

Up $9,191 (+4.2%) from 2019

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin76th percentile

Revenue

Down

$992,909

Down $35,541 (-3.5%) from 2019

Expenses

Down

$744,942

Down $376,897 (-34%) from 2019

Net Income

Up

$247,967

Up $341,356 (+366%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth94th 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

2020

Assets$410,548
Liabilities$226,187
Net Assets$184,361
Open 2020 Filing

Operations Trend

Revenue Growth46th 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

2020

Revenue$992,909
Expenses$744,942
Net Income$247,967
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 14, 2021
Return Version
2019v5.0
Gross Receipts
$992,909
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$69,348$142,780▲ $73,432
Cash and Non-Interest-Bearing Accounts$2,967$141,034▲ $138,067
Land, Buildings, and Equipment, Net-$46,014-
Accounts Receivable$49,016$30,645▼ $18,371
Prepaid Expenses and Deferred Charges$7,059$25,075▲ $18,016
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$153,390$410,548▲ $257,158
Other Assets Total$25,000$25,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$171,557$90,150▼ $81,407
Unsecured Notes Loans Payable-$90,000-
Other Liabilities$45,439$37,357▼ $8,082
Deferred Revenue-$8,680-
Total Liabilities$216,996$226,187▲ $9,191
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-63,606$184,361▲ $247,967
Total Net Assets Fund Balance$-63,606$184,361▲ $247,967
Total Liabilities and Net Assets / Fund Balance$153,390$410,548▲ $257,158

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,014$2,211$48,225
Equipment-$29,171$29,171
Other Assets Org$25,000--
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark HarrisExecutive DirectorFT$67,890$17,558$85,448

Board Members and Trustees

NameTitle
Lonnie AllgoodPresident
Percy SandersVice President
Benjamin Guy IiiBoard Member
Carl WrightBoard Member
Christopher JohnsonBoard Member
Greg GinnBoard Member
Jackie LewisBoard Member
Joseph DanielsenBoard Member
Kimberly FrancoisSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$493,346
Program Service Revenue
$499,563
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,966
Change in Net Assets
$247,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$992,909
Total Revenue per Audited Statements
$992,909
Total Revenue per Form 990
$992,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$425,140
Other Expenses$319,802
Total Fundraising Expense$8,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,615$58,100$276$268,991
Current Officers, Directors, Trustees, and Key Employees$42,718$47,464$4,747$94,929
Occupancy$66,917$22,917$1,833$91,667
Office Expenses$63,871$3,211$144$67,226
Insurance$30,849$10,565$845$42,259
Payroll Taxes$29,201$8,228$197$37,626
Fees for Services Accounting-$33,368-$33,368
Other Employee Benefits$21,389$2,205-$23,594
Information Technology-$18,414-$18,414
Interest-$9,148-$9,148
Fees for Services Other$5,809$286$13$6,108
All Other Expenses$1,215$3,361$21$4,597
Other Expenses$2,859$979$78$3,916
Depreciation Depletion-$2,211-$2,211
Travel$851$325$15$1,191
Total Functional Expenses$501,964$234,105$8,873$744,942

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$744,942
Total Expenses per Audited Statements$744,942
Total Expenses per Form 990$744,942
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$37,357
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Lonnie Allgood
Title
President
Signed
2021-07-14
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Nj
Voting Board Members
9
Independent Board Members
9
Employees
14
Volunteers
50

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, 2020, 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, 2017.”

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IRS990/InsuranceGrp/ManagementAndGeneralAmt010565
IRS990/InsuranceGrp/ProgramServicesAmt030849
IRS990/InsuranceGrp/TotalAmt042259
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt09148
IRS990/InterestGrp/TotalAmt09148
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt00
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt031382
IRS990/LandBldgEquipBasisNetGrp/EOYAmt046014
IRS990/LandBldgEquipCostOrOtherBssAmt077396
IRS990/LegalDomicileStateCd0NJ
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/NetAssetsOrFundBalancesBOYAmt0-63606
IRS990/NetAssetsOrFundBalancesEOYAmt0184361
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-63606
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0184361
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt01833
IRS990/OccupancyGrp/ManagementAndGeneralAmt022917
IRS990/OccupancyGrp/ProgramServicesAmt066917
IRS990/OccupancyGrp/TotalAmt091667
IRS990/OfficeExpensesGrp/FundraisingAmt0144
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03211
IRS990/OfficeExpensesGrp/ProgramServicesAmt063871
IRS990/OfficeExpensesGrp/TotalAmt067226
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt025000
IRS990/OtherAssetsTotalGrp/EOYAmt025000
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02205
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt021389
IRS990/OtherEmployeeBenefitsGrp/TotalAmt023594
IRS990/OtherExpensesGrp/Desc0UTILITIES
IRS990/OtherExpensesGrp/Desc1MAINTENANCE AND REPAIRS
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc3CLEANING SERVICES
IRS990/OtherExpensesGrp/FundraisingAmt0359
IRS990/OtherExpensesGrp/FundraisingAmt1345
IRS990/OtherExpensesGrp/FundraisingAmt278
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04477
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14314
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24532
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3979
IRS990/OtherExpensesGrp/ProgramServicesAmt013073
IRS990/OtherExpensesGrp/ProgramServicesAmt112597
IRS990/OtherExpensesGrp/ProgramServicesAmt22859
IRS990/OtherExpensesGrp/TotalAmt017909
IRS990/OtherExpensesGrp/TotalAmt117256
IRS990/OtherExpensesGrp/TotalAmt24532
IRS990/OtherExpensesGrp/TotalAmt33916
IRS990/OtherLiabilitiesGrp/BOYAmt045439
IRS990/OtherLiabilitiesGrp/EOYAmt037357
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0276
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt058100
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0210615
IRS990/OtherSalariesAndWagesGrp/TotalAmt0268991
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0197
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08228
IRS990/PayrollTaxesGrp/ProgramServicesAmt029201
IRS990/PayrollTaxesGrp/TotalAmt037626
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt069348
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0142780
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07059
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt025075
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Childcare Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0499563
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0499563
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0490341
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0503422
IRS990/PYProgramServiceRevenueAmt0538109
IRS990/PYRevenuesLessExpensesAmt0-93389
IRS990/PYSalariesCompEmpBnftPaidAmt0618417
IRS990/PYTotalExpensesAmt01121839
IRS990/PYTotalRevenueAmt01028450
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0247967
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0499563
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0992909
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01028450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0905911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0908435
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0666219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04501924
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0185826
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0185826
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt018954
IRS990ScheduleA/OtherIncome170Grp/TotalAmt018954
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95650
IRS990ScheduleA/PublicSupportPY170Pct00.90250
IRS990ScheduleA/PublicSupportTotal170Amt04501924
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0992909
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01028450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0905911
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0908435
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0666219
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04501924
IRS990ScheduleA/TotalSupportAmt04706704
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029171
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029171
IRS990ScheduleD/ExpensesSubtotalAmt0744942
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt025000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt046014
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02211
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt048225
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037357
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Notes Payable
IRS990ScheduleD/RevenueSubtotalAmt0992909
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, 2020, 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, 2017.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt046014
IRS990ScheduleD/TotalBookValueOtherAssetsAmt025000
IRS990ScheduleD/TotalExpensesPerForm990Amt0744942
IRS990ScheduleD/TotalLiabilityAmt037357
IRS990ScheduleD/TotalRevenuePerForm990Amt0992909
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0992909
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0744942
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

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$410,548
Liabilities
$226,187
Net assets
$184,361
Revenue
$992,909
Expenses
$744,942
Net income
$247,967
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
2020Detailed filing. Detailed filing data is available for this year.$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
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
Peer Organizations

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