Civic Intelligence

Community Action Inc.

990 • Fiscal year 2022 • EIN 25-1156265

Jul 01, 2021 to Jun 30, 2022 • Filed on Nov 21, 2022

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

0.16x

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.07x

Higher debt load relative to revenue than 31% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

33rd percentile

0.1%

Higher net margin than 33% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

46th percentile

$113,518

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

58th percentile

3.8%

Faster asset growth than 58% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

84th percentile

49%

Faster revenue growth than 84% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,655,042

Up $96,178 (+3.8%) from 2021

Net Assets

Up

$2,242,700

Up $25,567 (+1.2%) from 2021

Liabilities

Up

$412,342

Up $70,611 (+21%) from 2021

Revenue

Up

$6,217,204

Up $2,039,533 (+49%) from 2021

Expenses

Up

$6,210,583

Up $2,150,171 (+53%) from 2021

Net Income

Down

$6,621

Down $110,638 (-94%) from 2021

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

2022

Assets$2,655,042
Liabilities$412,342
Net Assets$2,242,700

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

2022

Revenue$6,217,204
Expenses$6,210,583
Net Income$6,621
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Nov 21, 2022
Return Version
2021v4.0
Gross Receipts
$6,217,204
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
Pledges and Grants Receivable$622,236$1,071,221▲ $448,985
Cash and Non-Interest-Bearing Accounts$824,311$670,167▼ $154,144
Land, Buildings, and Equipment, Net$504,702$479,192▼ $25,510
Accounts Receivable$447,245$249,272▼ $197,973
Savings and Temporary Cash Investments$63,089$63,119▲ $30
Investments in Publicly Traded Securities$42,638$61,580▲ $18,942
Prepaid Expenses and Deferred Charges$54,643$53,195▼ $1,448
Inventories for Sale or Use-$7,296-
Total Assets$2,558,864$2,655,042▲ $96,178
Liabilities
Accounts Payable and Accrued Expenses$284,979$346,102▲ $61,123
Deferred Revenue$56,752$66,240▲ $9,488
Total Liabilities$341,731$412,342▲ $70,611
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,122,096$2,148,996▲ $26,900
Net Assets With Donor Restrictions$95,037$93,704▼ $1,333
Total Net Assets Fund Balance$2,217,133$2,242,700▲ $25,567
Total Liabilities and Net Assets / Fund Balance$2,558,864$2,655,042▲ $96,178

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$424,627$447,388$872,015
Land$54,565-$54,565
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan FuscoExecutive DiFT$102,014$11,504$113,518
Donna StatesControllerFT$66,961$10,245$77,206

Highest Paid Contractors

ContractorServicesLocationCompensation
Health Ride PlusMed Transport404 MAGNOLIA STREET, Northern Cambria, PA 15714$743,883
Smeltzer Heating & AirHeating & Air429 PEBLEY ROAD, Shelocta, PA 15774$554,484
Abc Heating Cooling & PlumbingHvac, Plumbing4084 HEATHVILLE ROAD, Summerville, PA 15864$204,872
Penelec--$184,088
Revenue and Support

Revenue Composition

Contributions and Grants
$4,692,037
Program Service Revenue
$1,497,222
Investment Income
$498
Other Revenue
$27,447
All Other Contributions
$129,291
Change in Net Assets
$6,621

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,217,204
Revenue Not Reported on Form 990
$34,096
Total Revenue per Audited Statements
$6,251,300
Total Revenue per Form 990
$6,217,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,400,869
Salaries, Compensation, and Employee Benefits$1,809,714
Total Fundraising Expense$2,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,108,162$116,151$1,124$1,225,437
Other Employee Benefits$342,007$44,250$297$386,554
Current Officers, Directors, Trustees, and Key Employees-$197,723-$197,723
All Other Expenses$136,889$16,549$1,153$154,591
Office Expenses$121,957$4,549$63$126,569
Occupancy$79,687$3,472$84$83,243
Information Technology$25,722$36,419$56$62,197
Other Expenses$4,696$29,018$172$33,886
Insurance$30,511$416$7$30,934
Travel$19,664$419-$20,083
Depreciation Depletion$13,883--$13,883
Fees for Services Other$7,478--$7,478
Advertising$448--$448
Conferences and Meetings-$334-$334
Total Functional Expenses$5,758,327$449,300$2,956$6,210,583

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,225,736
Expenses per Audited Statements$6,210,583
Total Expenses per Form 990$6,210,583
Expenses Not Reported on Form 990$15,153
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 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
2022-11-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Fusco
Formed
1965
Legal Domicile
Pa
Voting Board Members
14
Independent Board Members
14
Employees
56

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 3

Community action, inc. Ceased operating its information technology activities. These activities were previously recognized and reported as unrelated business income.

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. 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 3, Part X

Community action, inc. Is a non-profit organization exempt from federal income tax under section 501(c)(3) of the internal revenue code and applicable state regulations, subject to unrelated business taxable income on net profits from information technology activities. As such, they are not classified as a private foundation. 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, 2022 and 2021, community action, inc. Incurred no tax penalty or interest costs. With certain exceptions, the federal income tax returns of community action, inc. Are subject to examination by the irs, generally for three (3) years after they were filed.

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IRS990/ProgSrvcAccomActyOtherGrp/Desc0DOMESTIC 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. SENIOR CORPS - RSVP - UTILIZES TALENTS OF PERSONS AGE 55 AND OVER TO MEET COMMUNITY NEEDS THROUGH VOLUNTEERING AT NON-PROFIT ORGANIZATIONS.
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