Civic Intelligence

Central Susquehanna Opportunities Inc.

990 • Fiscal year 2023 • EIN 23-2564524

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

2 E Arch Street Rm 313Shamokin, PA 17872

(570) 644-6575

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.55x

Higher debt load relative to assets than 82% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

37th percentile

0.10x

Higher debt load relative to revenue than 37% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

42nd percentile

0.7%

Higher net margin than 42% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

37th percentile

$96,816

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

72nd percentile

15%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

18th percentile

-19%

Faster revenue growth than 18% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,657,811

Up $220,321 (+15%) from 2022

Net Assets

Up

$739,371

Up $69,596 (+10%) from 2022

Liabilities

Up

$918,440

Up $150,725 (+20%) from 2022

Revenue

Down

$9,304,113

Down $2,203,229 (-19%) from 2022

Expenses

Down

$9,234,517

Down $2,149,404 (-19%) from 2022

Net Income

Down

$69,596

Down $53,825 (-44%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,306,192Liabilities 2010: $1,064,255Net Assets 2010: $241,9372010Assets 2011: $785,711Liabilities 2011: $707,978Net Assets 2011: $77,7332011Assets 2012: $586,295Liabilities 2012: $327,179Net Assets 2012: $259,1162012Assets 2013: $778,320Liabilities 2013: $440,168Net Assets 2013: $338,1522013Assets 2014: $616,188Liabilities 2014: $397,156Net Assets 2014: $219,0322014Assets 2015: $603,780Liabilities 2015: $377,026Net Assets 2015: $226,7542015Assets 2016: $723,117Liabilities 2016: $454,573Net Assets 2016: $268,5442016Assets 2017: $643,169Liabilities 2017: $248,060Net Assets 2017: $395,1092017Assets 2018: $696,727Liabilities 2018: $230,161Net Assets 2018: $466,5662018Assets 2019: $778,847Liabilities 2019: $251,188Net Assets 2019: $527,6592019Assets 2020: $808,125Liabilities 2020: $278,205Net Assets 2020: $529,9202020Assets 2021: $2,005,691Liabilities 2021: $1,459,337Net Assets 2021: $546,3542021Assets 2022: $1,437,490Liabilities 2022: $767,715Net Assets 2022: $669,7752022Assets 2023: $1,657,811Liabilities 2023: $918,440Net Assets 2023: $739,3712023Assets 2024: $1,804,808Liabilities 2024: $750,521Net Assets 2024: $1,054,2872024

Highlighted filing

2023

Assets$1,657,811
Liabilities$918,440
Net Assets$739,371

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $6,336,6782010Expenses 2011: $6,024,2422011Expenses 2012: $4,687,5722012Expenses 2013: $3,746,9772013Revenue 2014: $3,097,147Expenses 2014: $3,184,628Net Income 2014: -$87,4812014Revenue 2015: $3,731,536Expenses 2015: $3,723,814Net Income 2015: $7,7222015Revenue 2016: $3,919,021Expenses 2016: $3,877,231Net Income 2016: $41,7902016Revenue 2017: $3,659,723Expenses 2017: $3,533,158Net Income 2017: $126,5652017Revenue 2018: $3,631,291Expenses 2018: $3,559,834Net Income 2018: $71,4572018Revenue 2019: $3,944,651Expenses 2019: $3,883,558Net Income 2019: $61,0932019Revenue 2020: $4,091,463Expenses 2020: $4,089,202Net Income 2020: $2,2612020Revenue 2021: $6,265,439Expenses 2021: $6,249,005Net Income 2021: $16,4342021Revenue 2022: $11,507,342Expenses 2022: $11,383,921Net Income 2022: $123,4212022Revenue 2023: $9,304,113Expenses 2023: $9,234,517Net Income 2023: $69,5962023Revenue 2024: $7,994,702Expenses 2024: $7,679,786Net Income 2024: $314,9162024

Highlighted filing

2023

Revenue$9,304,113
Expenses$9,234,517
Net Income$69,596
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$9,312,219
Mission and Program Overview

Mission

Our mission - provide opportunities, empower people, and strengthen communities.

Our vision - thriving individuals, thriving families, and thriving communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$933,884$920,944▼ $12,940
Savings and Temporary Cash Investments$321,650$586,747▲ $265,097
Prepaid Expenses and Deferred Charges$71,379$69,096▼ $2,283
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$1,437,490$1,657,811▲ $220,321
Other Assets Total$110,377$80,824▼ $29,553
Liabilities
Deferred Revenue$326,381$443,291▲ $116,910
Accounts Payable and Accrued Expenses$282,117$331,608▲ $49,491
Other Liabilities$159,217$143,541▼ $15,676
Total Liabilities$767,715$918,440▲ $150,725
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$669,775$739,371▲ $69,596
Total Net Assets Fund Balance$669,775$739,371▲ $69,596
Total Liabilities and Net Assets / Fund Balance$1,437,490$1,657,811▲ $220,321
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Megan BairCEOFT$92,722$4,094$96,816
Gale Zalar Left 62022CEOFT$71,588$10,504$82,092
Melissa BozzaCFOFT$77,506$2,848$80,354

Board Members and Trustees

NameTitle
Greg SacavageChair
Chris GraysonVice Chair
Anthony MatulewiczBoard Member
Bryan HagenbuchBoard Member
Cheryl LatorreBoard Member
Dave BacherBoard Member
Dave Millard Left 112022Board Member
Ed ChristianoBoard Member
Greg MolterBoard Member
Jen Hain Left 92022Board Member
John Gordner Left 112022Board Member
Kurt Masser Left 112022Board Member
Lynda Schlegel-culver Joined 323Board Member
Marla Kane Left 92022Board Member
Matt HessBoard Member
Robert GarrettBoard Member
Robert Leadbeter Joined 32023Board Member
Thomas Dougher JrBoard Member
Tony LyloBoard Member
Tony RosiniBoard Member
Wendy HerroldBoard Member
Rich KisnerSecretary
Douglas DivenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,264,500
Program Service Revenue
$27,595
Investment Income
$0
Other Revenue
$12,018
All Other Contributions
$72,660
Change in Net Assets
$69,596

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$133,909Dept. of Agric. Value
Total Noncash Contributions1$133,909-

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,304,113
Total Revenue per Audited Statements
$9,304,113
Total Revenue per Form 990
$9,304,113
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,870,903
Salaries, Compensation, and Employee Benefits$4,363,614
Total Fundraising Expense$8,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,127,150$16,720-$3,143,870
Other Employee Benefits$712,410--$712,410
Occupancy$286,741$44,375-$331,116
Fees for Services Other$312,840--$312,840
Office Expenses$282,262$100$8,025$290,387
Payroll Taxes$262,449--$262,449
Current Officers, Directors, Trustees, and Key Employees$180,321--$180,321
Other Expenses$65,327--$65,327
Pension Plan Contributions$64,564--$64,564
All Other Expenses$54,206$1,818$125$56,149
Travel$37,086--$37,086
Conferences and Meetings$19,587$1,928$72$21,587
Fees for Services Accounting-$21,351-$21,351
Interest-$4,631-$4,631
Fees for Services Legal-$2,081-$2,081
Total Functional Expenses$9,133,291$93,004$8,222$9,234,517

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,234,517
Total Expenses per Audited Statements$9,234,517
Total Expenses per Form 990$9,234,517
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,124
Fundraising Direct Expenses$8,106
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$16,425$12,825$73$12,752
Total Events$16,425$12,825$7,911$4,914
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$59,277
Rou Lease Liability - Current$52,724
Rou Lease Liability - Long Term$31,540
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

18 member tripartite board made up of 6 members (local elected officials), 6 members (low income representatives) and 6 members (private sector/other community reps).

Form 990, Page 6, Part VI, Line 7A

The cso executive committee which is made up of the board chair and chairs of the cso finance committee, personnel committee, program committee and fundraising committee, nominates new members to the cso board. All final approval of all actions for cso are done at the full board meeting. All 18 members of the cso board are voting members and have one vote each. A quorum of over 50% of the members must be present or by proxy to vote on motions and the vote must be approved by the majority of board members present or by proxy.

Form 990, Page 6, Part VI, Line 7B

The cso executive committee, which is made up of the board chair and chairs of the cso finance committee, personnel committee, program committee and fundraising committee, monimate new members to the cso board. All final approval of all actions for cso are done at the full cso board meeting. All 18 members of the cso board are voting members and have 1 vote each. A quorum of over 50% of the members must be present or by proxy to vote on motions and the vote must be approved by the majority of board members present or by proxy.

Form 990, Page 6, Part VI, Line 9

Greg sacavage 600 w. 5th street mount carmel, pa 17851 chris grayson 339 s 5th street sunbury, pa 17801 rich kisner main street bloomsburg, pa 17815 douglas diven 272 willow st. Milton, pa 17847 thomas dougher, jr. 59 wesley street washingtonville, pa 17884 wendy herrold 402 fasold road northumberland, pa 17857 bryan hagenbuch 100 terrace lane danville, pa 17821 dave millard (left 11/2022) 1000 market street plaza, suite 39 bloomsburg, pa 17815 tony rosini 2029 captain bloom road sunbury, pa 17801 robert garrett 218 herr street harrisburg, pa 17102 dave bacher 306 mountain shadow lane bloomsburg, pa 17815 kurt masser (left 11/2022) 467 industrial park road elysburg, pa 17824 john gordner (left 11/2022) shamokin dam municipal building shamokin dam, pa 17876 jen hain (left 9/2022) 1188 e. Market road middleburg, pa 17842 marla kane (left 9/2022) 855 juniper st coal township, pa 17866

Form 990, Page 6, Part VI, Line 11B

The form 990 is reviewed at the cso finance committee meeting prior to the full board meeting. It is also provided for review at the full board meeting and copies are also made available to members.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy is part of the cso employee manual and cso by-laws. Cso employees and board members are required to sign a conflict of interest statement upon being hired or joining the board. The policy states that if anything changes at any time that it is their responsibility to inform cso of any real, perceived or potential conflicts.

Form 990, Page 6, Part VI, Line 15A

Cso salaries are based on the pay and compensation policy which uses market research data of comparable organizations in the industry to establish the ceo and top management salaries. Ceo is evaluated annually by the cso executive committee. Salary is determined by the cso executive committee and any adjustments to the salary are approved by the cso board.

Form 990, Page 6, Part VI, Line 15B

Cso salaries are based on the pay and compensation policy which uses market research data of comparable organizations in the industry to establish the ceo and top management salaries. Ceo is evaluated annually by the cso executive committee. Salary is determined by the cso executive committee and any adjustments to the salary are approved by the cso board.

Form 990, Page 6, Part VI, Line 19

The financial statements for the most recently completed year are posted on cso's website and guidestar.org. The conflict of interest, articles of incorporation and by-laws are available for review, upon request, at the corporate office.

Filing and Contact Details

Filer

Filer Name
Central Susquehanna
EIN
23-2564524
Phone
5706446575
Address
2 E ARCH STREET RM 313, SHAMOKIN, PA 17872

Signing Officer

Name
Megan Bair
Title
CEO
Phone
5706446575
Signed
2024-05-15

Organization Details

Principal Officer
Megan Bair
Formed
1989
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
214
Volunteers
60

Preparer

Firm
Zelenkofske Axelrod LLC
Address
210 TOLLGATE HILL ROAD, GREENSBURG, PA 15601
Preparer
Jared C Ewing
Phone
7248342151
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Department of community and economic development community service block grant and other programs.

Financial Statement Notes

Schedule D, Page 3, Part X

The internal revenue service has determined cso to be exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code and further is classified as an organization which is not a private foundation. Further, cso annually files a form 990 as applicable. The form filed is subject to examination by the internal revenue service generally for three years after it is filed. Management asserts that they have no uncertain tax positions requiring the establishment of a liability of disclosure in the financial statements. Management believes it is no longer subject to income tax examinations for years prior to 2020.

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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.75$1.05$7.99$7.68$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.92$0.74$9.30$9.23$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.77$0.67$11.5$11.4$0.12
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$1.46$0.55$6.27$6.25$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.28$0.53$4.09$4.09$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.78$0.25$0.53$3.94$3.88$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.23$0.47$3.63$3.56$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.64$0.25$0.40$3.66$3.53$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.72$0.45$0.27$3.92$3.88$0.04
2015Summary only. Only limited summary data is available for this year.$0.60$0.38$0.23$3.73$3.72$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.62$0.40$0.22$3.10$3.18$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.44$0.34$3.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.33$0.26$4.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.71$0.08$6.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$1.06$0.24$6.34
Peer Organizations

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