Civic Intelligence

Community Action Inc.

990 • Fiscal year 2021 • EIN 25-1156265

Jul 01, 2020 to Jun 30, 2021 • Filed on Dec 08, 2021

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

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

31st percentile

2.8%

Higher net margin than 31% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$108,105

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

45th percentile

7.2%

Faster asset growth than 45% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

38th percentile

3.6%

Faster revenue growth than 38% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,558,864

Up $172,282 (+7.2%) from 2020

Net Assets

Up

$2,217,133

Up $131,603 (+6.3%) from 2020

Liabilities

Up

$341,731

Up $40,679 (+14%) from 2020

Revenue

Up

$4,177,671

Up $145,253 (+3.6%) from 2020

Expenses

Up

$4,060,412

Up $165,370 (+4.2%) from 2020

Net Income

Down

$117,259

Down $20,117 (-15%) from 2020

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

2021

Assets$2,558,864
Liabilities$341,731
Net Assets$2,217,133

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

2021

Revenue$4,177,671
Expenses$4,060,412
Net Income$117,259
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Dec 8, 2021
Return Version
2020v4.0
Gross Receipts
$4,177,776
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.

Community action, inc. Partners with community members to improve low- income situations by assisting families with activities to overcome barriers, improve economic status, and enhance their quality of life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,026,325$824,311▼ $202,014
Pledges and Grants Receivable$338,502$622,236▲ $283,734
Land, Buildings, and Equipment, Net$512,204$504,702▼ $7,502
Accounts Receivable$367,913$447,245▲ $79,332
Savings and Temporary Cash Investments$63,055$63,089▲ $34
Prepaid Expenses and Deferred Charges$49,820$54,643▲ $4,823
Investments in Publicly Traded Securities$28,291$42,638▲ $14,347
Inventories for Sale or Use$472--
Total Assets$2,386,582$2,558,864▲ $172,282
Liabilities
Accounts Payable and Accrued Expenses$235,546$284,979▲ $49,433
Deferred Revenue$65,506$56,752▼ $8,754
Total Liabilities$301,052$341,731▲ $40,679
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,985,033$2,122,096▲ $137,063
Net Assets With Donor Restrictions$100,497$95,037▼ $5,460
Total Net Assets Fund Balance$2,085,530$2,217,133▲ $131,603
Total Liabilities and Net Assets / Fund Balance$2,386,582$2,558,864▲ $172,282

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$450,137$528,032$978,169
Land$54,565-$54,565
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan FuscoExecutive DiFT$98,504$9,601$108,105
Donna StatesControllerFT$63,526$9,635$73,161

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Ride PlusMed Transport404 MAGNOLIA STREET, Northern Cambria, PA 15714$790,973
Smeltzer Heating & AirHeating & Air429 PEBLEY ROAD, Shelocta, PA 15774$182,993
Abc Heating Cooling & PlumbingHvac, Plumbing4084 HEATHVILLE ROAD, Summerville, PA 15864$180,112
Goodman's Insulation And RemodelingRemodeling2778 PA-8, Titusville, PA 16354$149,775
Revenue and Support

Revenue Composition

Contributions and Grants
$2,377,757
Program Service Revenue
$1,733,424
Investment Income
$1,068
Other Revenue
$65,422
All Other Contributions
$136,760
Change in Net Assets
$117,259

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,177,671
Revenue Not Reported on Form 990
$32,031
Total Revenue per Audited Statements
$4,209,702
Total Revenue per Form 990
$4,177,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,369,266
Salaries, Compensation, and Employee Benefits$1,691,146
Total Fundraising Expense$2,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,026,455$127,780$742$1,154,977
Other Employee Benefits$222,959$19,560$118$242,637
Current Officers, Directors, Trustees, and Key Employees-$192,933-$192,933
All Other Expenses$118,430$32,186$607$151,223
Office Expenses$137,021$4,958$348$142,327
Payroll Taxes$77,902$22,642$55$100,599
Occupancy$79,159$4,713$58$83,930
Other Expenses$41,255$28,827$303$70,385
Insurance$29,022$621$6$29,649
Information Technology$410$20,873$21$21,304
Travel$17,203$96-$17,299
Depreciation Depletion$15,274--$15,274
Fees for Services Other$7,282--$7,282
Advertising$554$118-$672
Total Functional Expenses$3,602,847$455,307$2,258$4,060,412

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,078,096
Expenses per Audited Statements$4,060,412
Total Expenses per Form 990$4,060,412
Expenses Not Reported on Form 990$17,684
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$105
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
2021-12-08
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
61
Volunteers
18

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

ROUNDING -3

Financial Statement Notes

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

Fundraising expenses netted with revenues 105

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

Fundraising expenses netted with revenues 105

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