Civic Intelligence

The Program for Offenders Inc

990 • Fiscal year 2016 • EIN 25-1296999

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 13, 2017

564 Forbes Avenue Rm/Ste 930Pittsburgh, PA 15219

(412) 535-4310

Siviq Scores

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

Liabilities / Assets

80th percentile

0.62x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.89x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$139,511

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

56th percentile

3.1%

Faster asset growth than 56% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

13%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$5,115,657

Up $152,322 (+3.1%) from 2015

Net Assets

Down

$1,964,451

Down $366,690 (-16%) from 2015

Liabilities

Up

$3,151,206

Up $519,012 (+20%) from 2015

Revenue

Up

$3,555,259

Up $397,781 (+13%) from 2015

Expenses

Up

$3,921,949

Up $874,665 (+29%) from 2015

Net Income

Down

-$366,690

Down $476,884 (-433%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $493,044Liabilities 2010: $163,691Net Assets 2010: $329,3532010Assets 2011: $896,031Liabilities 2011: $481,424Net Assets 2011: $414,6072011Assets 2012: $2,042,504Liabilities 2012: $384,108Net Assets 2012: $1,658,3962012Assets 2013: $2,725,264Liabilities 2013: $789,720Net Assets 2013: $1,935,5442013Assets 2014: $4,987,105Liabilities 2014: $2,766,158Net Assets 2014: $2,220,9472014Assets 2015: $4,963,335Liabilities 2015: $2,632,194Net Assets 2015: $2,331,1412015Assets 2016: $5,115,657Liabilities 2016: $3,151,206Net Assets 2016: $1,964,4512016Assets 2017: $5,109,452Liabilities 2017: $2,807,305Net Assets 2017: $2,302,1472017Assets 2018: $5,250,040Liabilities 2018: $2,237,003Net Assets 2018: $3,013,0372018Assets 2019: $5,651,250Liabilities 2019: $1,905,461Net Assets 2019: $3,745,7892019Assets 2020: $6,774,333Liabilities 2020: $1,913,273Net Assets 2020: $4,861,0602020Assets 2021: $9,557,114Liabilities 2021: $1,826,252Net Assets 2021: $7,730,8622021Assets 2022: $9,254,851Liabilities 2022: $2,100,405Net Assets 2022: $7,154,4462022Assets 2023: $8,173,058Liabilities 2023: $1,706,318Net Assets 2023: $6,466,7402023Assets 2024: $7,272,329Liabilities 2024: $660,992Net Assets 2024: $6,611,3372024

Highlighted filing

2016

Assets$5,115,657
Liabilities$3,151,206
Net Assets$1,964,451

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 2010: $2,265,5462010Expenses 2011: $2,359,8622011Expenses 2012: $2,474,1562012Revenue 2013: $3,045,495Expenses 2013: $2,769,050Net Income 2013: $276,4452013Revenue 2014: $3,383,539Expenses 2014: $3,098,136Net Income 2014: $285,4032014Revenue 2015: $3,157,478Expenses 2015: $3,047,284Net Income 2015: $110,1942015Revenue 2016: $3,555,259Expenses 2016: $3,921,949Net Income 2016: -$366,6902016Revenue 2017: $3,932,552Expenses 2017: $3,594,856Net Income 2017: $337,6962017Revenue 2018: $4,284,872Expenses 2018: $3,573,982Net Income 2018: $710,8902018Revenue 2019: $4,544,378Expenses 2019: $3,811,626Net Income 2019: $732,7522019Revenue 2020: $4,900,981Expenses 2020: $3,785,710Net Income 2020: $1,115,2712020Revenue 2021: $6,786,280Expenses 2021: $3,916,478Net Income 2021: $2,869,8022021Revenue 2022: $4,579,779Expenses 2022: $5,156,195Net Income 2022: -$576,4162022Revenue 2023: $3,941,963Expenses 2023: $4,629,669Net Income 2023: -$687,7062023Revenue 2024: $4,899,881Expenses 2024: $4,755,284Net Income 2024: $144,5972024

Highlighted filing

2016

Revenue$3,555,259
Expenses$3,921,949
Net Income-$366,690
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 13, 2017
Return Version
2016v3.0
Gross Receipts
$3,555,259
Mission and Program Overview

Mission

Promote programs to reintegrate offenders into society

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,317,194$4,183,199▼ $133,995
Accounts Receivable$412,384$220,020▼ $192,364
Prepaid Expenses and Deferred Charges$40,276$54,029▲ $13,753
Pledges and Grants Receivable$10,000$35,000▲ $25,000
Intangible Assets$30,668$22,965▼ $7,703
Cash and Non-Interest-Bearing Accounts$74,662$18,830▼ $55,832
Total Assets$4,963,335$5,115,657▲ $152,322
Other Assets Total$78,151$581,614▲ $503,463
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,010,246$1,931,870▼ $78,376
Accounts Payable and Accrued Expenses$609,794$1,205,670▲ $595,876
Escrow Account Liability$12,154$13,666▲ $1,512
Total Liabilities$2,632,194$3,151,206▲ $519,012
Net Assets / Fund Balance
Unrestricted Net Assets$2,290,691$1,964,451▼ $326,240
Temporarily Rstr Net Assets$40,450--
Total Net Assets Fund Balance$2,331,141$1,964,451▼ $366,690
Total Liabilities and Net Assets / Fund Balance$4,963,335$5,115,657▲ $152,322

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,729,867$96,756$3,826,623
Equipment$209,332$606,759$816,091
Land$244,000-$244,000
Other Assets Org$13,666--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol HertzExec. DirectorFT$132,115$7,396$139,511

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Donnelly-boland And AssociatesAccounting & Hr2801 CUSTER AVENUE, Pittsburgh, PA 15227$202,901
Revenue and Support

Revenue Composition

Contributions and Grants
$35,141
Program Service Revenue
$3,518,917
Investment Income
$0
Other Revenue
$1,201
All Other Contributions
$35,141
Change in Net Assets
$-366,690

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,555,259
Total Revenue per Audited Statements
$3,555,259
Total Revenue per Form 990
$3,555,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,424,388
Other Expenses$1,497,561
Total Fundraising Expense$15,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,798,839$12,861$6,019$1,817,719
Other Employee Benefits$263,650$1,136$1,249$266,035
Payroll Taxes$206,221$1,157$1,141$208,519
Fees for Services Accounting$143,380$2,800-$146,180
Fees for Services Other$25,399$116,867-$142,266
Depreciation Depletion$135,581$6,117-$141,698
Current Officers, Directors, Trustees, and Key Employees$118,903$6,606$6,606$132,115
Interest$106,449$7,138-$113,587
Other Expenses$77,301$13,528-$90,829
Occupancy$56,086$29,614-$85,700
Office Expenses$23,056$11,270-$34,326
Insurance$29,636--$29,636
Travel$1,162$12,525-$13,687
Fees for Services Legal$10,331--$10,331
Conferences and Meetings$1,265$5,996-$7,261
Total Functional Expenses$3,633,022$273,912$15,015$3,921,949

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,921,949
Total Expenses per Audited Statements$3,921,949
Total Expenses per Form 990$3,921,949
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
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
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, Page 6, Part VI, Line 11B

A copy of form 990 was supplied to all board members for review and discussion prior to signing and submission of the form.

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

The organization provides a copy of the written conflict of interest policy to each member and maintains an enviroment in which the policy is discussed and conflicts are avoided.

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

Executive director's compensation is determined by committee approval based on performance evaluation and comparability data obtained from local foundation study.

Form 990, Page 6, Part VI, Line 19

The organization makes governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
The Program for Offenders Inc
EIN
25-1296999
Phone
4125354310
Address
564 FORBES AVENUE RM/STE 930, PITTSBURGH, PA 15219

Signing Officer

Name
Carol Hertz
Title
Exec. Director
Phone
4122817380
Signed
2017-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Hertz
Formed
1976
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
85
Volunteers
15

Preparer

Firm
Palermokissinger & Associates Pc
Address
9 EAST BEAU STREET, WASHINGTON, PA 15301
Preparer
Gary a Kissinger CPA
Phone
7242281177
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

The program is licensed to provide outpatient treatment and mental health services from its manor building training facility effective december 28, 2011 and in 2015 secured contracts with alda, ccbh and federal probation, parole and pre- trial services and began offering those services.

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization maintains client accounts for individuals staying in our residential drug treatment center and our residential work release center. The funds are released to the individuals upon discharge.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXEC. DIR.
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IRS990/OtherExpensesGrp/Desc0FOOD & DRUGS
IRS990/OtherExpensesGrp/Desc1UTILITIES AND TELEPHONE
IRS990/OtherExpensesGrp/Desc2OTHER EXPENSES
IRS990/OtherExpensesGrp/Desc3MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11882
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IRS990/PrincipalOfficerNm0CAROL HERTZ
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IRS990/ProgramServiceRevenueGrp/Desc0GOVERNMENT SERVICE CONTRACTS
IRS990/ProgramServiceRevenueGrp/Desc1RENTS RECEIVED FROM CLIENTS
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IRS990/ProgSrvcAccomActy2Grp/Desc0WORK RELEASE CENTER - THE PROGRAM CENTER ("TPC") REINTEGRATES FEMALE OFFENDERS INTO SOCIETY AND ATTEMPTS TO REDUCE THE NUMBER OF FEMALE OFFENDERS THAT RETURN TO CRIMINAL BEHAVIOR. TPC PROVIDES RESIDENTIAL CORRECTIONAL AND WORK RELEASE SERVICES FOR FEMALE OFFENDERS WHO ARE REFERRED BY THE ALLEGHENY COUNTY JAIL IN ACCORDANCE WITH ITS GUIDELINES AND POLICIES. WOMEN AT TPC RECEIVED SUBSTANCE ABUSE TREATMENT AND ARE ASSISTED IN FINDING AND MAINTAINING JOBS AND ARE REQUIRED TO PAY RENT, COURT COSTS AND RESTITUTION FROM THEIR PAYCHECKS WHILE IN RESIDENCE. A TOTAL OF 10,435 RESIDENT DAYS WERE PROVIDED IN 2016.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01389332
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01320161
IRS990/ProgSrvcAccomActy3Grp/Desc0WEST HOMESTEAD PROPERTY - A WORK RELEASE CENTER WHICH WILL REINTEGRATE FEMALE OFFENDERS INTO SOCIETY AND ATTEMPT TO REDUCE THE NUMBER OF FEMALE OFFENDERS THAT RETURN TO CRIMINAL BEHAVIOR. TPC PROVIDES RESIDENTIAL CORRECTIONAL AND WORK RELEASE SERVICES FOR FEMALE OFFENDERS WHO ARE REFERRED BY THE ALLEGHENY COUNTY JAIL IN ACCORDANCE WITH ITS GUIDELINES AND POLICIES. WOMEN AT THE WEST HOMESTEAD PROPERTY RECEIVED SUBSTANCE ABUSE TREATMENT AND ARE ASSISTED IN FINDING AND MAINTAINING JOBS AND ARE REQUIRED TO PAY RENT, COURT COSTS AND RESTITUTION FROM THEIR PAYCHECKS WHILE IN RESIDENCE. A TOTAL OF 2,866 RESIDENT DAYS WERE PROVIDED IN 2016.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0694011
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0182351
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE PROGRAM IS LICENSED TO PROVIDE OUTPATIENT TREATMENT AND MENTAL HEALTH SERVICES FROM ITS MANOR BUILDING TRAINING FACILITY EFFECTIVE DECEMBER 28, 2011 AND IN 2015 SECURED CONTRACTS WITH ALDA, CCBH AND FEDERAL PROBATION, PAROLE AND PRE- TRIAL SERVICES AND BEGAN OFFERING THOSE SERVICES.
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INVESTMENT- PROPERTY FOR FUTURE USE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CLIENT SAVINGS ACCOUNT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAINTAINS CLIENT ACCOUNTS FOR INDIVIDUALS STAYING IN OUR RESIDENTIAL DRUG TREATMENT CENTER AND OUR RESIDENTIAL WORK RELEASE CENTER. THE FUNDS ARE RELEASED TO THE INDIVIDUALS UPON DISCHARGE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART IV, LINE 2B
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.27$0.66$6.61$4.90$4.76$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.17$1.71$6.47$3.94$4.63$0.69
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.25$2.10$7.15$4.58$5.16$0.58
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.56$1.83$7.73$6.79$3.92$2.87
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.77$1.91$4.86$4.90$3.79$1.12
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$1.91$3.75$4.54$3.81$0.73
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$2.24$3.01$4.28$3.57$0.71
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.11$2.81$2.30$3.93$3.59$0.34
2016Detailed filing. Detailed filing data is available for this year.$5.12$3.15$1.96$3.56$3.92$0.37
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$2.63$2.33$3.16$3.05$0.11
2014Detailed filing. Detailed filing data is available for this year.$4.99$2.77$2.22$3.38$3.10$0.29
2013Detailed filing. Detailed filing data is available for this year.$2.73$0.79$1.94$3.05$2.77$0.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.38$1.66$2.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.48$0.41$2.36
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.16$0.33$2.27
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $5M-$10M nonprofits