Civic Intelligence

Norris Square Community Alliance

990 • Fiscal year 2016 • EIN 23-9233412

Oct 01, 2015 to Sep 30, 2016 • Filed on May 15, 2017

174 Diamond StreetPhiladelphia, PA 19122

(215) 426-8734

Siviq Scores

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

Liabilities / Assets

46th percentile

0.19x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.20x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

49th percentile

2.0%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

23rd percentile

$104,465

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

15th percentile

-6.0%

Faster asset growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

32%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Down

$13,886,957

Down $885,993 (-6.0%) from 2015

Net Assets

Up

$11,234,399

Up $5,588 (+0.0%) from 2015

Liabilities

Down

$2,652,558

Down $891,581 (-25%) from 2015

Revenue

Up

$13,068,641

Up $3,181,874 (+32%) from 2015

Expenses

Up

$12,801,165

Up $1,526,485 (+14%) from 2015

Net Income

Up

$267,476

Up $1,655,389 (+119%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2012: $12,605,574Liabilities 2012: $3,360,148Net Assets 2012: $9,245,4262012Assets 2015: $14,772,950Liabilities 2015: $3,544,139Net Assets 2015: $11,228,8112015Assets 2016: $13,886,957Liabilities 2016: $2,652,558Net Assets 2016: $11,234,3992016Assets 2017: $10,805,565Liabilities 2017: $2,068,284Net Assets 2017: $8,737,2812017Assets 2018: $9,104,194Liabilities 2018: $2,524,611Net Assets 2018: $6,579,5832018Assets 2019: $11,936,276Liabilities 2019: $4,032,047Net Assets 2019: $7,904,2292019Assets 2020: $12,685,024Liabilities 2020: $3,814,684Net Assets 2020: $8,870,3402020Assets 2021: $13,759,138Liabilities 2021: $3,693,489Net Assets 2021: $10,065,6492021Assets 2022: $14,652,837Liabilities 2022: $3,154,630Net Assets 2022: $11,498,2072022Assets 2023: $16,428,172Liabilities 2023: $4,016,478Net Assets 2023: $12,411,6942023Assets 2024: $18,898,465Liabilities 2024: $5,781,488Net Assets 2024: $13,116,9772024

Highlighted filing

2016

Assets$13,886,957
Liabilities$2,652,558
Net Assets$11,234,399

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $5,260,6442012Revenue 2015: $9,886,767Expenses 2015: $11,274,680Net Income 2015: -$1,387,9132015Revenue 2016: $13,068,641Expenses 2016: $12,801,165Net Income 2016: $267,4762016Revenue 2017: $10,048,730Expenses 2017: $12,545,848Net Income 2017: -$2,497,1182017Revenue 2018: $5,016,744Expenses 2018: $7,174,442Net Income 2018: -$2,157,6982018Revenue 2019: $8,507,934Expenses 2019: $7,183,232Net Income 2019: $1,324,7022019Revenue 2020: $7,908,998Expenses 2020: $6,942,880Net Income 2020: $966,1182020Revenue 2021: $8,779,038Expenses 2021: $7,591,756Net Income 2021: $1,187,2822021Revenue 2022: $9,172,105Expenses 2022: $7,735,146Net Income 2022: $1,436,9592022Revenue 2023: $9,936,492Expenses 2023: $9,026,012Net Income 2023: $910,4802023Revenue 2024: $10,614,487Expenses 2024: $9,913,843Net Income 2024: $700,6442024

Highlighted filing

2016

Revenue$13,068,641
Expenses$12,801,165
Net Income$267,476
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
May 15, 2017
Return Version
2015v3.0
Gross Receipts
$13,068,641
Mission and Program Overview

Mission

Nsca's mission is to empower norris square residents to improve their lives by becoming self-reliant, and to unite and build the community through the development and improvement of the physical, economic, social, cultural, and educational aspects of the neighborhood. In keeping with that mission, residents are active at every level of the organization.

Empower Norris Square residentsto improve their lives by becoming self-reliant,and to unite and build the community through the development and improvement of the neighborhood.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,383,535$3,447,266▲ $63,731
Pledges and Grants Receivable$1,760,887$2,127,361▲ $366,474
Other Notes and Loans Receivable, Net$936,132$1,563,216▲ $627,084
Cash and Non-Interest-Bearing Accounts$1,056,704$767,804▼ $288,900
Accounts Receivable$264,056$430,667▲ $166,611
Prepaid Expenses and Deferred Charges$31$60,713▲ $60,682
Savings and Temporary Cash Investments$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$14,772,950$13,886,957▼ $885,993
Other Assets Total$7,371,605$5,489,930▼ $1,881,675
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,407,628$1,306,923▼ $100,705
Accounts Payable and Accrued Expenses$1,303,068$1,210,991▼ $92,077
Deferred Revenue$316,859$0▼ $316,859
Grants Payable$489,694$114,694▼ $375,000
Other Liabilities$26,890$19,950▼ $6,940
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$3,544,139$2,652,558▼ $891,581
Net Assets / Fund Balance
Unrestricted Net Assets$11,201,221$11,208,281▲ $7,060
Temporarily Rstr Net Assets$27,590$26,118▼ $1,472
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$11,228,811$11,234,399▲ $5,588
Total Liabilities and Net Assets / Fund Balance$14,772,950$13,886,957▼ $885,993

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,628,051$1,941,341$3,569,392
Leasehold Improvements$1,678,810$297,739$1,976,549
Equipment$103,415$398,048$501,463
Other Land Buildings$11,293$20,767$32,060
Land$25,697-$25,697
Other Assets Org$425,190--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$25,676-▲ $442-$26,118
2014$27,590-▼ $1,914-$25,676
2013$26,720-▲ $870-$27,590
2012$14,667-▲ $12,053-$26,720
2011$14,667---$14,667
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patricia DecarloExecutive Director (retired)FT$102,206$2,259$104,465

Board Members and Trustees

NameTitle
Diane SantiagoBoard President
Yesenia VicentyVice President
Aury BermudezBoard Member
Harold Santos-sanchezBoard Member
Jeannette Delgado-garciaBoard Member
Juan J Laureda EsquireBoard Member
Kisha VargasBoard Member
Marilyn CruzBoard Member
Marjorie Dugan PhdBoard Member
Milagro MercadoBoard Member
Pearl BrownBoard Member
REV ALFRED BRADLEY C SsRBoard Member
Sandra Carrion-foyBoard Member
Luis CruzBoard Secretary
Ariel RodriguezBoard Treasurer
John Anthony ColonExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$12,913,951
Program Service Revenue
$390,934
Investment Income
$-677,242
Other Revenue
$440,998
All Other Contributions
$644,370
Change in Net Assets
$267,476

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,068,641
Total Revenue per Audited Statements
$13,068,641
Total Revenue per Form 990
$13,068,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,063,870
Other Expenses$3,538,399
Grants and Similar Amounts Paid$2,198,896
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,653,950$155,308$0$5,809,258
Grants to Domestic Orgs$2,198,896--$2,198,896
Other Employee Benefits$1,102,899$47,248$0$1,150,147
Occupancy$805,311$45,769$0$851,080
All Other Expenses$538,971$24,666-$563,637
Fees for Services Other$377,986$27,742$0$405,728
Travel$239,712$10,722$0$250,434
Depreciation Depletion$35,639$147,957$0$183,596
Insurance$94,304$12,554$0$106,858
Current Officers, Directors, Trustees, and Key Employees$0$104,465$0$104,465
Information Technology$83,484$3,803$0$87,287
Interest$67,683$3,028$0$70,711
Other Expenses$33,907$16,033$0$49,940
Total Functional Expenses$11,872,234$928,931$0$12,801,165

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,801,165
Total Expenses per Audited Statements$12,801,165
Total Expenses per Form 990$12,801,165
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lighthouse IncPhiladelphia, PA501 (c) 3Head Start Program$1,467,959
Grace Kids AcademyPhiladelphia, PA501 (c) 3Head Start Program$265,943
Drueding CenterPhiladelphia, PA501 (c) 3Head Start Program$258,336
ApmPhiladelphia, PA501 (c) 3Head Start Program$206,658
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
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$19,950
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Norris Square Community Alliance
EIN
23-9233412
In Care Of
% THE ORGANIZATION
Phone
2154268734
Address
174 DIAMOND STREET, PHILADELPHIA, PA 19122

Signing Officer

Name
John Anthony Colon
Title
Executive Director
Phone
2154268723
Signed
2017-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Diane Santiago
Formed
1982
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
327
Volunteers
18

Preparer

Firm
Withum Smith Brown Pc
Address
TWO LOGAN SQ STE 20018TH ARCH ST, PHILADELPHIA, PA 19103-2726
Preparer
Eric M Strauss
Phone
2155462140
Supplemental Narrative

Additional Explanations

Members of the Organization

Active members are appointed on an annual basis and serve the community the agency serves from Girard Avenue to Hunting Park Avenue and from 10th Street to Front Street and parts of Trenton Avenue. Members also have expertise on legal issues, federal/state and city government regulations and who also have an understanding of financial management in the non-profit world, early childhood education and community development.

Members Who Had the Power to Elect

The members elect 1/3 of the Board annually. Each member has one vote. The top vote getters are elected to the Board.

Form 990 to All Members Before Filing

The form 990 will be reviewed by the full Board of Directors prior to final filing.

Monitoring and Enforcing Compliance

If a potential conflict arises, the Executive Committee reviews the pertinent information and makes a recommendation to the full Board. The affected Board member does not participate in the decision.

Process for Determining Compensation

On a periodic basis, the Board of Directors review comparable data in order to review top management compensation.

Conflict of Interest

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

Oversight of Audit

The Finance committee of the board of Directors provides oversight for the audit process. The process has not changed from the prior year.

Other Changes in Net Assets

To adjust opening net assets to final audit net assets at september 30, 2015

Financial Statement Notes

Asc 740

NSCA, Inc.qualifies as tax-exempt organization under existing provisions of the Internal Revenue Code Section 501(c)(3) and their income is not subject to Federal or state income taxes. NSCA and NSLP adopted the accounting pronouncement related to uncertain tax positions effective October 1, 2011. Management has determined that there are no uncertain tax positions at the Organization as of the date of the adoption or at September 30, 2016 and 2015. There are no open tax years prior to 2011. In addition, there are no income tax related penalties or interest for the periods reported in these consolidated financial statements.

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IRS990/Desc0The Early Childhood unit provides comprehensive early childhood services to over 900 children and their families on an annual basis. The primary funding source is Head Start which supports the educational, social, and emotional development of children from age 3 to 5 with a primary focus on school readiness. All NSCA centers are dual language with classroom instruction occurring on alternating days in English and Spanish. In addition to education services, Head Start provides children and their families with health, nutrition, social, and other services that are responsive to each child and family's ethnic, cultural, and linguistic heritage. Head Start also encourages the role of parents as their child's first and most important teachers by building relationships with families that support positive parent-child relationships, family well-being, and connections to peers and community. These services are provided at eight centers - five operated by NSCA and three operated on a subcontract basis by our collaborative partners - APM, Drueding and Lighthouse. All of the centers are either enrolled or in the process of enrolling in Keystone STARS. Three of the centers are NAEYC accredited.
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IRS990/Form990PartVIISectionAGrp/PersonNm3JUAN J LAUREDA ESQUIRE
IRS990/Form990PartVIISectionAGrp/PersonNm4PEARL BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm5HAROLD SANTOS-SANCHEZ
IRS990/Form990PartVIISectionAGrp/PersonNm6SANDRA CARRION-FOY
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IRS990/Form990PartVIISectionAGrp/PersonNm9ARIEL RODRIGUEZ
IRS990/Form990PartVIISectionAGrp/PersonNm10KISHA VARGAS
IRS990/Form990PartVIISectionAGrp/PersonNm11MILAGRO MERCADO
IRS990/Form990PartVIISectionAGrp/PersonNm12MARJORIE DUGAN PHD
IRS990/Form990PartVIISectionAGrp/PersonNm13JEANNETTE DELGADO-GARCIA
IRS990/Form990PartVIISectionAGrp/PersonNm14REV ALFRED BRADLEY C SsR
IRS990/Form990PartVIISectionAGrp/PersonNm15JOHN ANTHONY COLON
IRS990/Form990PartVIISectionAGrp/PersonNm16PATRICIA DECARLO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR (RETIRED)
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IRS990/MissionDesc0NSCA'S MISSION IS TO EMPOWER NORRIS SQUARE RESIDENTS TO IMPROVE THEIR LIVES BY BECOMING SELF-RELIANT, AND TO UNITE AND BUILD THE COMMUNITY THROUGH THE DEVELOPMENT AND IMPROVEMENT OF THE PHYSICAL, ECONOMIC, SOCIAL, CULTURAL, AND EDUCATIONAL ASPECTS OF THE NEIGHBORHOOD. IN KEEPING WITH THAT MISSION, RESIDENTS ARE ACTIVE AT EVERY LEVEL OF THE ORGANIZATION.
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IRS990/PrincipalOfficerNm0DIANE SANTIAGO
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IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE FEES & SUBSIDIES
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt120895
IRS990/ProgSrvcAccomActy2Grp/Desc0Education consists of basically two components (1) Family Center - The Family Center is located in McKinley Elementary School on Diamond and Orkney Streets. The Center operates an after-school program. (2) After-School/Family Preservation - the Youth and family programs' goal is to establish safe havens for the community's residents (children, youth and adults) through a continuum of after school, youth development and family support activities and services that engage children while providing support to their families and other neighborhood residents. The long-term goal of these programs is to advance community safety and improve academic, health and safety outcomes for children and their families.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0498815
IRS990/ProgSrvcAccomActy3Grp/Desc0The Social Services program provides individualized case management services for members of the community, working closely with the regional liaison social works with the goal of enhancing protective factors and reducing risk factors for families in the community. The long-term goal of the case management program is to increase community support networks and linkages available to these families. One is Case Management services to adults with children who are at risk. providing services that assist the family in resolving issues that are an obstacle to their stability. Emergency Food, affordable housing, and enrollment assistance in a variety of programs that help them resolve particular issues. In addition the program offers an empowerment model where the group of families learn particular skills and help each other out. program is funded by DHS for an annual contract of $30,000.00 IPS (Intensive Prevention Services) is a program directed at youth from 11 through 18 that have been identified as truant, delinquent, or violating curfew rules The program engages the whole family in identifying problems within the family and working out those issues with the family. In addition the program offers intensive after school program for the youth that includes educational programs, social behavior, skills enhancement, and anger management with a goal to get the youth back on track at school and home. The program is funded by DHS in the amount of $701,598.00
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Housing, organizing, real estate development, trai
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