Civic Intelligence

Warren and Forest Counties Economic Opportunity Council

990 • Fiscal year 2015 • EIN 25-1153694

Jul 01, 2014 to Jun 30, 2015 • Filed on Oct 23, 2015

PO Box 547Warren, PA 16365

(814) 726-2400

Siviq Scores

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

Liabilities / Assets

58th percentile

0.27x

Higher debt load relative to assets than 58% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.44x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

75th percentile

15%

Higher net margin than 75% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

80th percentile

15%

Faster asset growth than 80% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

33rd percentile

-2.1%

Faster revenue growth than 33% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$7,629,993

Up $976,738 (+15%) from 2014

Net Assets

Up

$5,598,809

Up $710,803 (+15%) from 2014

Liabilities

Up

$2,031,184

Up $265,935 (+15%) from 2014

Revenue

Down

$4,601,912

Down $100,812 (-2.1%) from 2014

Expenses

Up

$3,891,109

Up $167,863 (+4.5%) from 2014

Net Income

Down

$710,803

Down $268,675 (-27%) from 2014

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2014: $6,653,255Liabilities 2014: $1,765,249Net Assets 2014: $4,888,0062014Assets 2015: $7,629,993Liabilities 2015: $2,031,184Net Assets 2015: $5,598,8092015Assets 2016: $7,313,918Liabilities 2016: $1,204,044Net Assets 2016: $6,109,8742016Assets 2017: $7,851,063Liabilities 2017: $1,044,997Net Assets 2017: $6,806,0662017Assets 2018: $8,181,570Liabilities 2018: $576,358Net Assets 2018: $7,605,2122018Assets 2019: $8,659,441Liabilities 2019: $628,913Net Assets 2019: $8,030,5282019Assets 2020: $8,796,110Liabilities 2020: $730,279Net Assets 2020: $8,065,8312020Assets 2021: $9,708,734Liabilities 2021: $1,263,915Net Assets 2021: $8,444,8192021Assets 2022: $10,674,151Liabilities 2022: $1,599,107Net Assets 2022: $9,075,0442022Assets 2023: $10,655,096Liabilities 2023: $1,413,584Net Assets 2023: $9,241,5122023Assets 2024: $11,012,286Liabilities 2024: $1,176,620Net Assets 2024: $9,835,6662024Assets 2025: $12,328,956Liabilities 2025: $992,773Net Assets 2025: $11,336,1832025

Highlighted filing

2015

Assets$7,629,993
Liabilities$2,031,184
Net Assets$5,598,809

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0Revenue 2014: $4,702,724Expenses 2014: $3,723,246Net Income 2014: $979,4782014Revenue 2015: $4,601,912Expenses 2015: $3,891,109Net Income 2015: $710,8032015Revenue 2016: $4,620,283Expenses 2016: $4,108,846Net Income 2016: $511,4372016Revenue 2017: $4,845,658Expenses 2017: $4,149,466Net Income 2017: $696,1922017Revenue 2018: $4,935,515Expenses 2018: $4,136,369Net Income 2018: $799,1462018Revenue 2019: $4,877,529Expenses 2019: $4,452,213Net Income 2019: $425,3162019Revenue 2020: $4,484,595Expenses 2020: $4,449,292Net Income 2020: $35,3032020Revenue 2021: $5,563,851Expenses 2021: $5,184,863Net Income 2021: $378,9882021Revenue 2022: $7,590,481Expenses 2022: $6,960,256Net Income 2022: $630,2252022Revenue 2023: $7,112,121Expenses 2023: $6,945,653Net Income 2023: $166,4682023Revenue 2024: $6,687,750Expenses 2024: $6,093,596Net Income 2024: $594,1542024Revenue 2025: $7,228,408Expenses 2025: $5,727,891Net Income 2025: $1,500,5172025

Highlighted filing

2015

Revenue$4,601,912
Expenses$3,891,109
Net Income$710,803
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Oct 23, 2015
Return Version
2014v5.0
Gross Receipts
$6,033,619
Mission and Program Overview

Mission

To serve as the official anti-poverty agency of Pennsylvanias Warren and Forest counties.

To serve as the official anti-poverty agency of Pennsylvania's Warren and Forest counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,869,040$3,343,618▲ $474,578
Investments in Publicly Traded Securities$2,414,126$2,639,752▲ $225,626
Cash and Non-Interest-Bearing Accounts$1,089,106$1,097,399▲ $8,293
Pledges and Grants Receivable$218,787$480,199▲ $261,412
Prepaid Expenses and Deferred Charges$61,662$66,629▲ $4,967
Accounts Receivable$534$2,396▲ $1,862
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,653,255$7,629,993▲ $976,738
Other Assets Total-$0-
Liabilities
Deferred Revenue$1,435,699$1,634,830▲ $199,131
Accounts Payable and Accrued Expenses$329,550$396,354▲ $66,804
Total Liabilities$1,765,249$2,031,184▲ $265,935
Net Assets / Fund Balance
Unrestricted Net Assets$4,885,809$5,596,612▲ $710,803
Permanently Rstr Net Assets$2,197$2,197→ $0
Total Net Assets Fund Balance$4,888,006$5,598,809▲ $710,803
Total Liabilities and Net Assets / Fund Balance$6,653,255$7,629,993▲ $976,738

Asset Categories

AssetBook ValueDepreciationBasis
Land$112,584--
Equipment$271,382$597,878-
Leasehold Improvements$2,959,652$246,602-
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Colby J PhillipsCottage Place1500 SCANDIA ROAD, Warren, PA 16365$261,082
Larry L FaulCottage Place7384 Route 6, Sheffield, PA 16347$212,775
Venango HvacWeatherization1546 PATCHEL RUN ROAD, Franklin, PA 16323$144,068
Warren County School DistrictHead Start589 HOSPITAL DRIVE, North Warren, PA 16365$135,556
Wolfington Body CompanyHeadstartSUSQUEHANNA TRAIL, New Buffalo, PA 17069$112,040
Revenue and Support

Revenue Composition

Contributions and Grants
$4,328,825
Program Service Revenue
$0
Investment Income
$151,207
Other Revenue
$121,880
All Other Contributions
$245,838
Change in Net Assets
$710,803

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,601,912
Revenue Not Reported on Form 990
$260,536
Total Revenue per Audited Statements
$4,862,448
Total Revenue per Form 990
$4,601,912
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,826,952
Other Expenses$1,719,370
Grants and Similar Amounts Paid$344,787
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,180,323$127,140-$1,307,463
Other Employee Benefits$475,117$44,372-$519,489
Grants to Domestic Individuals$344,787--$344,787
All Other Expenses$225,938$90,336-$316,274
Occupancy$140,791$93,431-$234,222
Depreciation Depletion$117,573$8,548-$126,121
Other Expenses$59,048$58,392-$117,440
Insurance$29,699$6,955-$36,654
Fees for Services Other-$24,835-$24,835
Travel$17,801$193-$17,994
Office Expenses-$490-$490
Total Functional Expenses$3,164,550$726,559$0$3,891,109

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,304,463
Expenses per Audited Statements$3,891,109
Total Expenses per Form 990$3,891,109
Expenses Not Reported on Form 990$413,354
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-
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
No
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

Prior to filing form 990, the completed return is reviewed by the executive director and the fiscal officer. Upon the director's approval, Form 990 is presented to an officer of the board for final review and signature.

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

Annually, officers, directors of the corporation, and administrative employees have to sign off on a list of possible conflicts.

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

Management's compensation is set by the executive director. Personnel evaluations are completed annually for everyone. The executive director is evaluated annually by the board of directors and his compensation is set by the executive committee of the board of directors.

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

All organizational documents are available for review during normal business hours at the Organization's administrative office. Those desiring to review documents are required to schedule an appointment in advance of the desired reviewing date.

Filing and Contact Details

Filer

Filer Name
Warren and Forest Counties Eoc
EIN
25-1153694
Phone
8147262400
Address
PO BOX 547, WARREN, PA 16365

Signing Officer

Name
Stephanie Freitag
Title
Treasurer
Signed
2015-10-23
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
71
Volunteers
440

Preparer

Firm
Mauthe Yutzey Gabler & Troxell LLC
Address
PO Box 1029, DuBois, PA 15801
Preparer
Gregory L Yutzey
Phone
8143711760
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Supported Work Programs OTHER PROGRAM SERVICES 5: OTHER FEDERAL PROGRAMS OTHER PROGRAM SERVICES 6: Housing and Homeless Assistance Programs (Includes $112,119 of In-kind) OTHER PROGRAM SERVICES 7: Local Energy Assistance Programs

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11President
IRS990/Form990PartVIISectionAGrp/TitleTxt12Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt06033619
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InsuranceGrp/ProgramServicesAmt029699
IRS990/InsuranceGrp/TotalAmt036654
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IRS990/InterestGrp/TotalAmt00
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IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To serve as the official anti-poverty agency of Pennsylvania's Warren and Forest counties.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OccupancyGrp/TotalAmt0234222
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0490
IRS990/OfficeExpensesGrp/TotalAmt0490
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0475117
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0519489
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IRS990/OtherExpensesGrp/Desc1MAINT. AND OPERATING SUPPLIES
IRS990/OtherExpensesGrp/Desc2SUPPORT SVCS
IRS990/OtherExpensesGrp/Desc3MAINTENANCE AND REPAIRS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt147160
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2190413
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IRS990/OtherExpensesGrp/ProgramServicesAmt0311499
IRS990/OtherExpensesGrp/ProgramServicesAmt1226757
IRS990/OtherExpensesGrp/ProgramServicesAmt235217
IRS990/OtherExpensesGrp/ProgramServicesAmt359048
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IRS990/OtherExpensesGrp/TotalAmt2225630
IRS990/OtherExpensesGrp/TotalAmt3117440
IRS990/OtherRevenueMiscGrp/Desc0EXPENSE REIMBURSEMENT
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0WEATHERIZATION PROGRAM - ENERGY CONSERVATION ASSISTANCE FOR LOW-INCOME PEOPLE.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Housing and Homeless Assistance Programs (Includes $112,119 of In-kind)
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IRS990/PYOtherRevenueAmt0107270
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IRS990/PYSalariesCompEmpBnftPaidAmt01617732
IRS990/PYTotalExpensesAmt03723246
IRS990/PYTotalRevenueAmt04702724
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0710803
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0119252
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false

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