Form 990, Part VI, Section B, Line 11B
“A copy of the 990 is provided to the board of directors before filing.”
Scores are not available for this record yet.
Assets
Down$96,364
Down $9,973 (-9.4%) from 2017
Net Assets
Down-$3,636
Down $59,973 (-106%) from 2017
Liabilities
Up$100,000
Up $50,000 (+100%) from 2017
Revenue
Down$146,261
Down $71,736 (-33%) from 2017
Expenses
Up$206,234
Up $33,439 (+19%) from 2017
Net Income
Down-$59,973
Down $105,175 (-233%) from 2017
To provide supplemental nutrional, academic, and life skills services to a growing population of enonomically disadvantaged multi-cultural families and children who reside within the borough of chambersburg and franklin county.
To provide an educational and nutritional program for underprivileged children.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $99,371 | $93,445 | ▼ $5,926 |
| Savings and Temporary Cash Investments | $6,966 | $2,919 | ▼ $4,047 |
| Total Assets | $106,337 | $96,364 | ▼ $9,973 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $50,000 | $100,000 | ▲ $50,000 |
| Total Liabilities | $50,000 | $100,000 | ▲ $50,000 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $56,337 | $-3,636 | ▼ $59,973 |
| Total Net Assets Fund Balance | $56,337 | $-3,636 | ▼ $59,973 |
| Total Liabilities and Net Assets / Fund Balance | $106,337 | $96,364 | ▼ $9,973 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $79,501 | $70,343 | $149,844 |
| Equipment | $1,085 | $15,236 | $16,321 |
| Leasehold Improvements | $2,956 | $10,617 | $13,573 |
| Land | $9,903 | - | $9,903 |
| Name | Title |
|---|---|
| Jack Jones | President |
| Allie Harper | Director |
| Andrea Scroggs | Director |
| Don Walters | Director |
| Jade Dunhour | Director |
| Jamie Burnett | Director |
| Louisa Cowles | Director |
| Mike Rideout | Director |
| Mildred Kelly | Director |
| Samantha Holden | Director |
| Samantha Phillips | Director |
| William Harter | Director |
| Ken Ditzler | Secretary/interim Treasurer |
| Robert Hoover | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $109,254 |
| Salaries, Compensation, and Employee Benefits | $96,980 |
| Total Fundraising Expense | $800 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $72,868 | $17,396 | - | $90,264 |
| Fees for Services Other | $22,834 | - | - | $22,834 |
| Payroll Taxes | $4,998 | $1,718 | - | $6,716 |
| Office Expenses | - | $5,772 | $800 | $6,572 |
| Depreciation Depletion | $4,445 | $1,481 | - | $5,926 |
| Fees for Services Accounting | - | $4,750 | - | $4,750 |
| Interest | $3,359 | $746 | - | $4,105 |
| Occupancy | $2,518 | $839 | - | $3,357 |
| Travel | $3,164 | - | - | $3,164 |
| Other Expenses | $1,952 | $650 | - | $2,602 |
| Insurance | $1,203 | $1,264 | - | $2,467 |
| All Other Expenses | $536 | $179 | - | $715 |
| Total Functional Expenses | $170,639 | $34,795 | $800 | $206,234 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“A copy of the 990 is provided to the board of directors before filing.”
“Annually, the organization's board of directors review any possible conflicts of interest.”
“Governing documents and financial statements are available upon request.”
“The return is being amended to correct differences between the originally filed tax return and the organization's reviewed financial statements for the year ended december 31, 2018. As a result, part iii, part viii, ix, x, xi and schedule a have been revised. The net effect of the adjustments increased net assets by $156 from the amount reported on the originally filed form 990.”
“Other fees: program service expenses 22,834. Management and general expenses 0. Fundraising expenses 0. Total expenses 22,834.”
“The organization used the modified cash basis of accounting for book and tax purposes.”
“The organization's treasurer and president assume responsibility for oversight of the review of the financial statements and selection of an independent accountant. This process has not changed during the tax year.”
“Management has assessed the organization's exposure to income taxes at the entity level as a result of uncertain tax positions taken in current and previously filed tax returns. Examples of tax positions taken at the entity level include the continuing validity of its exempt organization status, potential filing requirement for unrelated business income and other tax positions that could result in income tax liabilities to the organization upon examination by taxing authorities. Presently, management believes that it is more likely than not its tax position will be sustained upon examination, including any appeals and litigation, such that the organization has no exposure to income tax liabilities from uncertain tax positions. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
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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| IRS990/Desc | 0 | NUTRITIONAL PROGRAM - PROVIDES BREAKFAST, LUNCH AND A SNACK TO CHILDREN EVERY SUMMER.CHARACTER BUILDING PROGRAM - PROVIDES A MUCH NEEDED EDUCATIONAL PROGRAM THAT ADDRESSES ACADEMIC DEFICIENCES OCCURING WITH THE CHILDREN OF THIS SECTOR.DURING THE SUMMER OF 2018, BOPIC SERVED APPROXIMATELY 450 CHILDREN THROUGH THESE PROGRAMS. |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 18 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PROVIDE INTERPRETATION AND TRANSLATION SERVICES FOR LOCAL PROGRAMS WHO NEED ASSITANCE SERVING THE SPANISH COMMUNITY. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 32893 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 36547 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | ADMINISTRATION OF ELM STREET PROGRAM - THE ELM STREET PROGRAM IS INTENDED TO STRENGTHEN OLDER HISTORIC NEIGHBORHOODS THAT CHARACTERIZE MANY OF THE COMMONWEALTH'S COMMUNITIES. THE ELM STREET APPROACH IS INTENDED TO OPERATE IN PARALLEL COOPERATION WITH EXISTING DOWNTOWN OR COMMERCIAL CORRIDOR REVITALIZATION PROGRAMS, INCLUDING PENNSYLVANIA'S MAIN STREET PROGRAM. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 10439 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 21523 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 101554 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 6 |
| IRS990/PYOtherExpensesAmt | 0 | 103432 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 116437 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 45202 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 69363 |
| IRS990/PYTotalExpensesAmt | 0 | 172795 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 217997 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -59973 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 20090 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 6966 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2919 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 68076 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 101554 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 93290 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60263 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 94343 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 417526 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 6 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 399 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 21543 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 21959 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 429841 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.70930 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.71630 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 311707 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 105819 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 68076 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 101554 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 93290 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 60263 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 94343 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 417526 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 439485 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 79501 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 70343 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 149844 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 1085 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 15236 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 16321 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 9903 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 9903 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 2956 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 10617 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 13573 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT HAS ASSESSED THE ORGANIZATION'S EXPOSURE TO INCOME TAXES AT THE ENTITY LEVEL AS A RESULT OF UNCERTAIN TAX POSITIONS TAKEN IN CURRENT AND PREVIOUSLY FILED TAX RETURNS. EXAMPLES OF TAX POSITIONS TAKEN AT THE ENTITY LEVEL INCLUDE THE CONTINUING VALIDITY OF ITS EXEMPT ORGANIZATION STATUS, POTENTIAL FILING REQUIREMENT FOR UNRELATED BUSINESS INCOME AND OTHER TAX POSITIONS THAT COULD RESULT IN INCOME TAX LIABILITIES TO THE ORGANIZATION UPON EXAMINATION BY TAXING AUTHORITIES. PRESENTLY, MANAGEMENT BELIEVES THAT IT IS MORE LIKELY THAN NOT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING ANY APPEALS AND LITIGATION, SUCH THAT THE ORGANIZATION HAS NO EXPOSURE TO INCOME TAX LIABILITIES FROM UNCERTAIN TAX POSITIONS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 93445 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE RETURN IS BEING AMENDED TO CORRECT DIFFERENCES BETWEEN THE ORIGINALLY FILED TAX RETURN AND THE ORGANIZATION'S REVIEWED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2018. AS A RESULT, PART III, PART VIII, IX, X, XI AND SCHEDULE A HAVE BEEN REVISED. THE NET EFFECT OF THE ADJUSTMENTS INCREASED NET ASSETS BY $156 FROM THE AMOUNT REPORTED ON THE ORIGINALLY FILED FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANNUALLY, THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW ANY POSSIBLE CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | OTHER FEES: PROGRAM SERVICE EXPENSES 22,834. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,834. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION USED THE MODIFIED CASH BASIS OF ACCOUNTING FOR BOOK AND TAX PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S TREASURER AND PRESIDENT ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE REVIEW OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS HAS NOT CHANGED DURING THE TAX YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, SECTION 1, BOX B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 106337 |
| IRS990/TotalAssetsEOYAmt | 0 | 96364 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 106337 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 96364 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 68076 |
| IRS990/TotalEmployeeCnt | 0 | 43 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 800 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 34795 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 170639 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 206234 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.