Civic Intelligence

Community Choices Properties

990 • Fiscal year 2016 • EIN 25-1331260

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 19, 2017

119 Jari DriveJohnstown, PA 15904

(814) 535-7708

Siviq Scores

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

Liabilities / Assets

70th percentile

0.43x

Higher debt load relative to assets than 70% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

8.20x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

9th percentile

-37%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

20th percentile

-4.7%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2016

Revenue Growth

11th percentile

-28%

Faster revenue growth than 11% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2016

Assets

Down

$6,569,595

Down $664,754 (-9.2%) from 2014

Net Assets

Down

$3,762,289

Down $116,616 (-3.0%) from 2014

Liabilities

Down

$2,807,306

Down $548,138 (-16%) from 2014

Revenue

Down

$342,266

Down $316,040 (-48%) from 2014

Expenses

Down

$469,986

Down $904,088 (-66%) from 2014

Net Income

Up

-$127,720

Up $588,048 (+82%) from 2014

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2012: $8,715,028Liabilities 2012: $4,126,264Net Assets 2012: $4,588,7642012Assets 2013: $8,463,525Liabilities 2013: $3,868,852Net Assets 2013: $4,594,6732013Assets 2014: $7,234,349Liabilities 2014: $3,355,444Net Assets 2014: $3,878,9052014Assets 2016: $6,569,595Liabilities 2016: $2,807,306Net Assets 2016: $3,762,2892016Assets 2019: $5,484,590Liabilities 2019: $2,015,423Net Assets 2019: $3,469,1672019Assets 2020: $5,195,810Liabilities 2020: $1,734,878Net Assets 2020: $3,460,9322020Assets 2021: $5,162,005Liabilities 2021: $1,438,733Net Assets 2021: $3,723,2722021Assets 2022: $4,598,923Liabilities 2022: $1,133,633Net Assets 2022: $3,465,2902022

Highlighted filing

2016

Assets$6,569,595
Liabilities$2,807,306
Net Assets$3,762,289

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2012: $649,1382012Expenses 2013: $631,3212013Revenue 2014: $658,306Expenses 2014: $1,374,074Net Income 2014: -$715,7682014Revenue 2016: $342,266Expenses 2016: $469,986Net Income 2016: -$127,7202016Revenue 2019: $329,567Expenses 2019: $375,861Net Income 2019: -$46,2942019Revenue 2020: $324,153Expenses 2020: $353,468Net Income 2020: -$29,3152020Revenue 2021: $325,961Expenses 2021: $327,574Net Income 2021: -$1,6132021Revenue 2022: $235,172Expenses 2022: $364,088Net Income 2022: -$128,9162022

Highlighted filing

2016

Revenue$342,266
Expenses$469,986
Net Income-$127,720
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 19, 2017
Return Version
2015v3.0
Gross Receipts
$342,266
Mission and Program Overview

Mission

Maintains the land and buildings for organizations serving individuals with cerebral palsy and other disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,525,974$5,188,427▼ $337,547
Investments Other Securities$851,166$864,091▲ $12,925
Cash and Non-Interest-Bearing Accounts$494,316$470,714▼ $23,602
Accounts Receivable$1,733$15,364▲ $13,631
Total Assets$6,907,098$6,569,595▼ $337,503
Other Assets Total$33,909$30,999▼ $2,910
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,995,235$2,769,307▼ $225,928
Accounts Payable and Accrued Expenses$21,854$37,999▲ $16,145
Total Liabilities$3,017,089$2,807,306▼ $209,783
Net Assets / Fund Balance
Unrestricted Net Assets$3,890,009$3,762,289▼ $127,720
Total Net Assets Fund Balance$3,890,009$3,762,289▼ $127,720
Total Liabilities and Net Assets / Fund Balance$6,907,098$6,569,595▼ $337,503

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,856,268$3,558,153-
Land$332,159--
Other Securities$864,091--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Benjamin PolicchioPresident
Tom FetskoVice President
Dave BacciBoard Member
Richard JohnstonBoard Member
Ronald LattanzioBoard Member
Thomas SwopeBoard Member
Nancy GroveSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$15,080
Other Revenue
$327,186
Change in Net Assets
$-127,720
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$469,986
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$340,457--$340,457
Interest$68,170--$68,170
Occupancy$12,861--$12,861
Insurance$7,113--$7,113
Other Expenses$415--$415
Total Functional Expenses$469,986$0$0$469,986
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The audit committee of the board of directors is charged with reviewing, in detail,the form 990 prior to submission to the internal revenue service. All members if the board are provided with a copy of the 990 within 30 days of submission. The board president is charged with signing the completed form 990, certifying its accuracy.

Form 990, Part VI, Section B, Line 12C

The receipt of the conflict of interest policy must be acknowledged by signature, and remains in effect throughout the individual's term of service.

Form 990, Part VI, Section C, Line 18

The organization's form 990 is made available, upon request, to any individual who may request it.

Form 990, Part VI, Section C, Line 19

Upon written request stating the reason and naming the interested parties, the organization's financial statements, governing documents, and conflict of interest policy are also made available, at the discretion of the board of directors.

Filing and Contact Details

Filer

Filer Name
Community Choices Properties
EIN
25-1331260
Phone
8145357708
Address
119 JARI DRIVE, JOHNSTOWN, PA 15904

Signing Officer

Name
Benjamin Policicchio
Title
Board President
Phone
8142629600
Signed
2017-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin Policicchio
Formed
2005
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Wessel & Company Cpas
Address
215 MAIN STREET, JOHNSTOWN, PA 15901
Preparer
Joel C Valentine
Phone
8145367864
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has not changed the oversight or selection process during the year.

Financial Statement Notes

PART X, LINE 2:

The organization is required 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. The oranization has performed an evaluation of tax positions taken for filing with the internal revenue services and all state jurisdictions where it operates. The orfanization believes that income tax filing postions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations or cash flows. Accordingly, the organization has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2015 & 2016.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS REQUIRED 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. THE ORANIZATION HAS PERFORMED AN EVALUATION OF TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICES AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORFANIZATION BELIEVES THAT INCOME TAX FILING POSTIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2015 & 2016.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS IS CHARGED WITH REVIEWING, IN DETAIL,THE FORM 990 PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. ALL MEMBERS IF THE BOARD ARE PROVIDED WITH A COPY OF THE 990 WITHIN 30 DAYS OF SUBMISSION. THE BOARD PRESIDENT IS CHARGED WITH SIGNING THE COMPLETED FORM 990, CERTIFYING ITS ACCURACY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE RECEIPT OF THE CONFLICT OF INTEREST POLICY MUST BE ACKNOWLEDGED BY SIGNATURE, AND REMAINS IN EFFECT THROUGHOUT THE INDIVIDUAL'S TERM OF SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE, UPON REQUEST, TO ANY INDIVIDUAL WHO MAY REQUEST IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON WRITTEN REQUEST STATING THE REASON AND NAMING THE INTERESTED PARTIES, THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE ALSO MADE AVAILABLE, AT THE DISCRETION OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED THE OVERSIGHT OR SELECTION PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0CHOICES - PEOPLE SUPPORTING PEOPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ALLEGHENIES UNITED CEREBRAL PALSY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CHOICES - PEOPLE SUPPORTING PEOPLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0204214922
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1204215066
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0BENEFIT OF AND SUPPORT TO UNITED CEREBRAL PALSY OF SOUTHERN ALLEGHENIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1BENEFIT OF AND SUPPORT TO UNITED CEREBRAL PALSY OF SOUTHERN ALLEGHENIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt09
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0119 JARI DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1119 JARI DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0JOHNSTOWN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1JOHNSTOWN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd015904
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd115904
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06907098
IRS990/TotalAssetsEOYAmt06569595
IRS990/TotalAssetsGrp/BOYAmt06907098
IRS990/TotalAssetsGrp/EOYAmt06569595
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0469986
IRS990/TotalFunctionalExpensesGrp/TotalAmt0469986
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03017089
IRS990/TotalLiabilitiesEOYAmt02807306
IRS990/TotalLiabilitiesGrp/BOYAmt03017089
IRS990/TotalLiabilitiesGrp/EOYAmt02807306
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03890009
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03762289
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0469986
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt015080
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0327186
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0342266
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06907098
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06569595
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03890009
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03762289
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0119 JARI DRIVE
IRS990/USAddress/CityNm0JOHNSTOWN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015904
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BENJAMIN POLICICCHIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08142629600
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY CHOICES PROPERTIES
ReturnHeader/Filer/BusinessNameControlTxt0UNIT
ReturnHeader/Filer/EIN0251331260
ReturnHeader/Filer/PhoneNum08145357708
ReturnHeader/Filer/USAddress/AddressLine1Txt0119 JARI DRIVE
ReturnHeader/Filer/USAddress/CityNm0JOHNSTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015904
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251390233
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WESSEL & COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0215 MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JOHNSTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015901
ReturnHeader/PreparerPersonGrp/PhoneNum08145367864
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOEL C VALENTINE
ReturnHeader/ReturnTs02017-01-23T07:17:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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