Civic Intelligence

Community Action Inc.

990 • Fiscal year 2020 • EIN 25-1156265

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 02, 2020

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

54th percentile

0.13x

Higher debt load relative to assets than 54% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

39th percentile

0.07x

Higher debt load relative to revenue than 39% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

46th percentile

3.4%

Higher net margin than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

70th percentile

$101,421

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

29th percentile

-0.8%

Faster asset growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

35th percentile

-7.8%

Faster revenue growth than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Down

$2,386,582

Down $18,377 (-0.8%) from 2019

Net Assets

Up

$2,085,530

Up $119,992 (+6.1%) from 2019

Liabilities

Down

$301,052

Down $138,369 (-31%) from 2019

Revenue

Down

$4,032,418

Down $342,841 (-7.8%) from 2019

Expenses

Down

$3,895,042

Down $410,315 (-9.5%) from 2019

Net Income

Up

$137,376

Up $67,474 (+97%) from 2019

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

2020

Assets$2,386,582
Liabilities$301,052
Net Assets$2,085,530

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

2020

Revenue$4,032,418
Expenses$3,895,042
Net Income$137,376
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 2, 2020
Return Version
2019v5.0
Gross Receipts
$4,034,628
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$754,877$1,026,325▲ $271,448
Land, Buildings, and Equipment, Net$537,656$512,204▼ $25,452
Accounts Receivable$537,676$367,913▼ $169,763
Pledges and Grants Receivable$394,060$338,502▼ $55,558
Savings and Temporary Cash Investments$62,983$63,055▲ $72
Prepaid Expenses and Deferred Charges$67,718$49,820▼ $17,898
Investments in Publicly Traded Securities$45,675$28,291▼ $17,384
Inventories for Sale or Use$4,314$472▼ $3,842
Total Assets$2,404,959$2,386,582▼ $18,377
Liabilities
Accounts Payable and Accrued Expenses$396,521$235,546▼ $160,975
Deferred Revenue$42,900$65,506▲ $22,606
Total Liabilities$439,421$301,052▼ $138,369
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,893,569$1,985,033▲ $91,464
Net Assets With Donor Restrictions$71,969$100,497▲ $28,528
Total Net Assets Fund Balance$1,965,538$2,085,530▲ $119,992
Total Liabilities and Net Assets / Fund Balance$2,404,959$2,386,582▼ $18,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$457,639$503,125$960,764
Land$54,565-$54,565
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan FuscoExecutive DiFT$98,149$3,272$101,421
Donna StatesControllerFT$64,262$9,411$73,673

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Ride PlusMed Transport404 MAGNOLIA STREET, Northern Cambria, PA 15714$942,211
Abc Heating Cooling & PlumbingHvac, Plumbing4084 HEATHVILLE ROAD, Summerville, PA 15864$195,101
Smeltzer Heating & AirHeating & Air429 PEBLEY ROAD, Shelocta, PA 15774$149,280
Goodman's Insulation And RemodelingRemodeling2778 PA-8, Titusville, PA 16354$147,772
Revenue and Support

Revenue Composition

Contributions and Grants
$1,987,855
Program Service Revenue
$2,014,504
Investment Income
$1,745
Other Revenue
$28,314
All Other Contributions
$184,390
Change in Net Assets
$137,376

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,032,418
Revenue Not Reported on Form 990
$13,452
Total Revenue per Audited Statements
$4,045,870
Total Revenue per Form 990
$4,032,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,124,979
Salaries, Compensation, and Employee Benefits$1,770,063
Total Fundraising Expense$5,437
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,027,178$210,086$2,485$1,239,749
Other Employee Benefits$211,794$34,757$419$246,970
Current Officers, Directors, Trustees, and Key Employees-$175,924-$175,924
All Other Expenses$103,824$29,377$1,033$134,234
Other Expenses$90,857$28,375$231$119,463
Payroll Taxes$79,098$28,138$184$107,420
Office Expenses$90,954$8,485$783$100,222
Occupancy$79,366$6,631$130$86,127
Travel$33,172$1,743$86$35,001
Insurance$28,271$1,799$18$30,088
Information Technology$4,449$13,471$68$17,988
Depreciation Depletion$13,534--$13,534
Fees for Services Other$7,204--$7,204
Advertising$859$250-$1,109
Total Functional Expenses$3,350,569$539,036$5,437$3,895,042

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,925,878
Expenses per Audited Statements$3,895,042
Total Expenses per Form 990$3,895,042
Expenses Not Reported on Form 990$30,836
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,210
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 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, 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
Title
Executive Director
Phone
8149383302
Signed
2020-12-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Fusco
Formed
1965
Legal Domicile
Pa
Voting Board Members
18
Independent Board Members
18
Employees
62

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.

Form 990, Part XI, Line 9

Fundraising expenses netted with revenues 2,210 fundraising expenses netted with revenues -2,210

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, 2020 and 2019, community action, inc. Incurred no tax penalty or interest costs. With certain exceptions, the federal income tax returns of community action, inc. For 2017, 2018, and 2019 are subject to examination by the irs, generally for three (3) years after they were filed.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses netted with revenues 2,210

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses netted with revenues 2,210

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