Civic Intelligence

Community Action Inc.

990 • Fiscal year 2019 • EIN 25-1156265

Jul 01, 2018 to Jun 30, 2019 • Filed on Dec 05, 2019

105 Grace WayPunxsutawney, PA 15767-1209

(814) 938-3302

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.18x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.10x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

45th percentile

1.6%

Higher net margin than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

71st percentile

$107,129

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

50th percentile

3.0%

Faster asset growth than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

26th percentile

-6.7%

Faster revenue growth than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,404,959

Up $70,165 (+3.0%) from 2018

Net Assets

Up

$1,965,538

Up $68,325 (+3.6%) from 2018

Liabilities

Up

$439,421

Up $1,840 (+0.4%) from 2018

Revenue

Down

$4,375,259

Down $313,196 (-6.7%) from 2018

Expenses

Down

$4,305,357

Down $257,142 (-5.6%) from 2018

Net Income

Down

$69,902

Down $56,054 (-45%) from 2018

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 2012: $2,136,180Liabilities 2012: $502,885Net Assets 2012: $1,633,2952012Assets 2015: $2,074,291Liabilities 2015: $386,447Net Assets 2015: $1,687,8442015Assets 2016: $2,121,777Liabilities 2016: $398,440Net Assets 2016: $1,723,3372016Assets 2017: $2,178,075Liabilities 2017: $409,733Net Assets 2017: $1,768,3422017Assets 2018: $2,334,794Liabilities 2018: $437,581Net Assets 2018: $1,897,2132018Assets 2019: $2,404,959Liabilities 2019: $439,421Net Assets 2019: $1,965,5382019Assets 2020: $2,386,582Liabilities 2020: $301,052Net Assets 2020: $2,085,5302020Assets 2021: $2,558,864Liabilities 2021: $341,731Net Assets 2021: $2,217,1332021Assets 2022: $2,655,042Liabilities 2022: $412,342Net Assets 2022: $2,242,7002022Assets 2025: $2,556,953Liabilities 2025: $315,687Net Assets 2025: $2,241,2662025

Highlighted filing

2019

Assets$2,404,959
Liabilities$439,421
Net Assets$1,965,538

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $6,411,4522012Revenue 2015: $4,497,002Expenses 2015: $4,505,334Net Income 2015: -$8,3322015Revenue 2016: $4,326,417Expenses 2016: $4,296,658Net Income 2016: $29,7592016Revenue 2017: $4,360,669Expenses 2017: $4,309,007Net Income 2017: $51,6622017Revenue 2018: $4,688,455Expenses 2018: $4,562,499Net Income 2018: $125,9562018Revenue 2019: $4,375,259Expenses 2019: $4,305,357Net Income 2019: $69,9022019Revenue 2020: $4,032,418Expenses 2020: $3,895,042Net Income 2020: $137,3762020Revenue 2021: $4,177,671Expenses 2021: $4,060,412Net Income 2021: $117,2592021Revenue 2022: $6,217,204Expenses 2022: $6,210,583Net Income 2022: $6,6212022Revenue 2025: $4,753,313Expenses 2025: $4,631,946Net Income 2025: $121,3672025

Highlighted filing

2019

Revenue$4,375,259
Expenses$4,305,357
Net Income$69,902
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Dec 5, 2019
Return Version
2018v3.1
Gross Receipts
$4,388,124
Mission and Program Overview

Mission

Community action, inc. Will be a community catalyst to provide and coordinate activities which promote family self-sufficiency and advance community prosperity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$886,452$754,877▼ $131,575
Accounts Receivable$369,010$537,676▲ $168,666
Land, Buildings, and Equipment, Net$576,818$537,656▼ $39,162
Pledges and Grants Receivable$331,972$394,060▲ $62,088
Prepaid Expenses and Deferred Charges$56,189$67,718▲ $11,529
Savings and Temporary Cash Investments$62,908$62,983▲ $75
Investments in Publicly Traded Securities$47,252$45,675▼ $1,577
Inventories for Sale or Use$4,193$4,314▲ $121
Total Assets$2,334,794$2,404,959▲ $70,165
Liabilities
Accounts Payable and Accrued Expenses$401,011$396,521▼ $4,490
Deferred Revenue$36,570$42,900▲ $6,330
Total Liabilities$437,581$439,421▲ $1,840
Net Assets / Fund Balance
Unrestricted Net Assets$1,838,244$1,893,569▲ $55,325
Temporarily Rstr Net Assets$58,969$71,969▲ $13,000
Total Net Assets Fund Balance$1,897,213$1,965,538▲ $68,325
Total Liabilities and Net Assets / Fund Balance$2,334,794$2,404,959▲ $70,165

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$483,091$478,613$961,704
Land$54,565-$54,565
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert Cardamone Ended 62018Executive DiPT$97,529$9,600$107,129
Susan Fusco Began 72018Executive DiFT$80,641$3,043$83,684
Donna StatesControllerFT$57,513$8,756$66,269

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Ride PlusMed Transport404 MAGNOLIA STREET, BUILDING A SUITE 300, Northern Cambria, PA 15714$1,150,194
Abc Heating Cooling PlumbingHvac, Plumbing4084 HEATHVILLE ROAD, Summerville, PA 15864$208,555
Smeltzer Heating AirHeating & Air429 PEBLEY ROAD, Shelocta, PA 15774$121,569
Clearesult Consulting INCConsulting4301 WESTBANK DRIVE, Austin, TX 78746$101,303
Revenue and Support

Revenue Composition

Contributions and Grants
$2,098,299
Program Service Revenue
$2,204,403
Investment Income
$13,316
Other Revenue
$59,241
All Other Contributions
$165,467
Change in Net Assets
$69,902

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 Amount
Other Non Cash Contri Table1$43,767
Total Noncash Contributions1$43,767

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,375,259
Revenue Not Reported on Form 990
$58,064
Total Revenue per Audited Statements
$4,433,323
Total Revenue per Form 990
$4,375,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,435,929
Salaries, Compensation, and Employee Benefits$1,869,428
Total Fundraising Expense$10,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$986,228$334,836$5,807$1,326,871
Other Employee Benefits$219,430$47,421$851$267,702
All Other Expenses$128,179$37,369$1,964$167,512
Current Officers, Directors, Trustees, and Key Employees$92,324$72,449-$164,773
Payroll Taxes$81,311$28,338$433$110,082
Other Expenses$96,103$27,484$475$96,103
Office Expenses$86,623$8,265$769$95,657
Occupancy$72,953$7,154$240$80,347
Travel$36,084$3,162-$39,246
Insurance$29,979$1,746$33$31,758
Depreciation Depletion$13,580--$13,580
Information Technology$4,050$8,500$175$12,725
Fees for Services Other$7,204--$7,204
Advertising$2,024$250-$2,274
Total Functional Expenses$3,717,636$576,974$10,747$4,305,357

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,364,998
Expenses per Audited Statements$4,305,357
Total Expenses per Form 990$4,305,357
Expenses Not Reported on Form 990$59,641
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
Yes
Subject to proxy tax
No
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed by management and the board of directors prior to filing.

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

A conflict of interest policy covering the agency's board members is defined in the organization's bylaws. All board members are required to annually complete and sign a conflict of interest statement or when there is a change in the board member's status regarding a conflict of interest. A written policy is contained in the employee handbook. Employees are required to support the mission, policies, procedures and goals and conduct themselves in an ethical manner. Employees are permitted to request permission to perform work pertaining to or similar to work performed by community action, inc., by submitting a written request to their immediate supervisor 30 days prior to the proposed commencement of the work start date. The employee's immediate supervisor will review the request and forward it with their recommendation to the executive director for final decision making authority.

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

The board of directors is responsible for employing and evaluating the executive director's compensation and performance.

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

The executive director is responsible for employing and evaluating the officers and key employees of the organization and determining compensation, subject to the approval of the board of directors.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public on its website, www.jccap.org, or upon request.

Filing and Contact Details

Filer

Filer Name
Community Action Inc
EIN
25-1156265
Phone
8149383302
Address
105 GRACE WAY, PUNXSUTAWNEY, PA 15767-1209

Signing Officer

Name
Susan Fusco Began 72018
Title
Executive Director
Phone
8149383302
Signed
2019-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Fusco Began 72018
Formed
1965
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
59
Volunteers
392

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

Domestic violence intervention/prevention - provides emergency shelter, 24 hour hotline, educatonal programs, options counseling, legal advocacy and group support to victims of domestic violence. Family/food services - provides limited assistance for rent, mortgage, utility bills, and food; offers assistance in the completion of snap applications. Case management - staff work closely with families to develop goal plans so they may work towards overcoming barriers and achieve self-sufficiency. Housing - maintains decent, safe, and affordable housing. Nurturing parenting - provides home based case management fucusing on parenting work, strategies, and skills. Financial fitness - proides home based case management focused on household spending and budget monitoring. Adult education - provides individual instruction for adults via tutor or classroom to improve skills in reading, math, job readiness, college/technology training, computer, or to prepare for the general education development (ged) exam. Youth opportunities - community action, inc. Partners with others to provide youth with mentoring activities, financial literacy, and work readiness education and skills. Information technology - provides technology consulting including: networking, software development; and the sale of technology hardware, software, and accessories. A 990-t is filed for unrelated business income. Senior corps - rsvp - utilizes talents of persons age 55 and over to meet community needs through volunteering at non-profit organizations. New choices career development - provides skills and knowledge to enable individuals to make new career choices.

Financial Statement Notes

Schedule D, Page 3, Part X

Community action, inc. Follows fasb asc 740-10 topic accounting for uncertainty in income taxes. The fasb asc requires community action, inc. To evaluate tax positions taken and determine whether it is more-likely- than-not that the tax position will be sustained upon examination based on the technical merits of the position. Community action, inc. Has performed an evaluation and has determined there are no material unrecognized tax positions or uncertain tax positions that meet the reporting and disclosure provisions of fasb asc. Community action, inc. Records tax penalties and interest as they occur. For the years ended june 30, 2019 and 2018, community action, inc. Incurred no tax penalty or interest costs. With certain exceptions, the federal income tax returns of community action, inc. For 2016, 2017, and 2018 are subject to examination by the irs, generally for three (3) years after they were filed.

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