Civic Intelligence

Community Partnerships Resource Conservation and Development Counc

990 • Fiscal year 2023 • EIN 25-1722741

Oct 01, 2022 to Sep 30, 2023 • Filed on Jul 16, 2024

23 North Main StreetLewistown, PA 17044

(717) 248-4901

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

2nd percentile

-446%

Higher net margin than 2% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

97th percentile

$81,500

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 98.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

5th percentile

-82%

Faster asset growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-83%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$79,564

Down $369,686 (-82%) from 2022

Net Assets

Down

$77,919

Down $369,663 (-83%) from 2022

Liabilities

Down

$1,645

Down $23 (-1.4%) from 2022

Revenue

Down

$82,896

Down $410,981 (-83%) from 2022

Expenses

Up

$452,559

Up $143,872 (+47%) from 2022

Net Income

Down

-$369,663

Down $554,853 (-300%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $136,825Liabilities 2014: $2,069Net Assets 2014: $134,7562014Assets 2015: $130,732Liabilities 2015: $2,130Net Assets 2015: $128,6022015Assets 2016: $113,793Liabilities 2016: $3,567Net Assets 2016: $110,2262016Assets 2017: $61,355Liabilities 2017: $1,871Net Assets 2017: $59,4842017Assets 2018: $71,327Liabilities 2018: $1,951Net Assets 2018: $69,3762018Assets 2019: $58,835Liabilities 2019: $16,053Net Assets 2019: $42,7822019Assets 2020: $66,718Liabilities 2020: $59,489Net Assets 2020: $7,2292020Assets 2021: $264,083Liabilities 2021: $1,691Net Assets 2021: $262,3922021Assets 2022: $449,250Liabilities 2022: $1,668Net Assets 2022: $447,5822022Assets 2023: $79,564Liabilities 2023: $1,645Net Assets 2023: $77,9192023Assets 2024: $198,714Liabilities 2024: $4,279Net Assets 2024: $194,4352024

Highlighted filing

2023

Assets$79,564
Liabilities$1,645
Net Assets$77,919

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $470,090Expenses 2014: $476,695Net Income 2014: -$6,6052014Revenue 2015: $411,889Expenses 2015: $418,043Net Income 2015: -$6,1542015Revenue 2016: $407,626Expenses 2016: $426,002Net Income 2016: -$18,3762016Revenue 2017: $382,516Expenses 2017: $433,258Net Income 2017: -$50,7422017Revenue 2018: $399,683Expenses 2018: $389,791Net Income 2018: $9,8922018Revenue 2019: $547,069Expenses 2019: $573,663Net Income 2019: -$26,5942019Revenue 2020: $438,378Expenses 2020: $473,931Net Income 2020: -$35,5532020Revenue 2021: $729,200Expenses 2021: $474,037Net Income 2021: $255,1632021Revenue 2022: $493,877Expenses 2022: $308,687Net Income 2022: $185,1902022Revenue 2023: $82,896Expenses 2023: $452,559Net Income 2023: -$369,6632023Revenue 2024: $489,423Expenses 2024: $372,907Net Income 2024: $116,5162024

Highlighted filing

2023

Revenue$82,896
Expenses$452,559
Net Income-$369,663
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Jul 16, 2024
Return Version
2022v5.0
Gross Receipts
$102,953
Mission and Program Overview

Mission

Promote the long-term social, economic and environmental well-being of juniata, mifflin, snyder, union and perry counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$41,787$39,622▼ $2,165
Savings and Temporary Cash Investments$26,838$25,862▼ $976
Cash and Non-Interest-Bearing Accounts$380,625$14,080▼ $366,545
Total Assets$449,250$79,564▼ $369,686
Liabilities
Deferred Revenue$1,100$1,100→ $0
Accounts Payable and Accrued Expenses$568$545▼ $23
Total Liabilities$1,668$1,645▼ $23
Net Assets / Fund Balance
Net Assets With Donor Restrictions$365,592$60,974▼ $304,618
Net Assets Without Donor Restrictions$81,990$16,945▼ $65,045
Total Net Assets Fund Balance$447,582$77,919▼ $369,663
Total Liabilities and Net Assets / Fund Balance$449,250$79,564▼ $369,686

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$29,513$40,387$69,900
Equipment$109$48,565$48,674
Land$10,000-$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sam PriceExecutive DirectorFT$81,500$81,500

Board Members and Trustees

NameTitle
Bruce QuigleyPresident
Anthony OliveriVice President
Allison FisherDirector
Brett ZieglerDirector
Tom VracarichDirector
Joe HerbSecretary
Judy TunallTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$49,800
Program Service Revenue
$38,002
Investment Income
$1,051
Other Revenue
$-5,957
All Other Contributions
$23,000
Change in Net Assets
$-369,663
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$160,758
Salaries, Compensation, and Employee Benefits$156,624
Other Expenses$135,177
Total Fundraising Expense$5,303
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$84,464--$84,464
Current Officers, Directors, Trustees, and Key Employees$74,700$4,150$4,150$83,000
Grants to Domestic Individuals$76,294--$76,294
Other Salaries and Wages$58,584--$58,584
Payroll Taxes$10,730$334$334$11,398
Fees for Services Accounting$7,437$232$532$8,201
Fees for Services Other$7,500--$7,500
Pension Plan Contributions$3,144$498-$3,642
Occupancy$2,192$68$68$2,328
Insurance$2,076$64$64$2,204
Depreciation Depletion$1,124$35$35$1,194
Conferences and Meetings$969$30$30$1,029
Travel$746$23$23$792
Other Expenses$62$2$2$66
Total Functional Expenses$441,755$5,501$5,303$452,559
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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, Part VI, Section B, Line 11B

A copy of the 990 is provided to treasurer of the board of directors, for review and approval before filing.

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

The board president and the executive director of the organization monitor and enforce compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

The board of directors determines the compensation of the executive director, utilizing comparable salary data.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. This is stated on the organizatin's website.

Filing and Contact Details

Filer

Filer Name
Community Partnerships
EIN
25-1722741
Phone
7172484901
Address
23 NORTH MAIN STREET, LEWISTOWN, PA 17044

Signing Officer

Name
Sam Price
Title
Executive Director
Phone
7172484901
Signed
2024-07-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sam Price
Formed
2005
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
3
Volunteers
13

Preparer

Firm
Boyer & Ritter LLC
Address
1600 UNIVERSITY DRIVE, STATE COLLEGE, PA 16801
Preparer
Romulus C Comly CPA
Phone
8142346919
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of driectors approves and assumes responsibility for the selection of the independent accountant, and for the preparation of the financial statements. This policy has not changed from prior years.

Financial Statement Notes

PART X, LINE 2:

The financial accounting standards board (fasb) issued new guidance on accounting for uncertain tax positions taken in previously filed returns. Accordingly, management evaluated the council's tax positions, and management concluded that it had taken no uncertain tax positions that require adjustment to or disclosure in the council's financial statements.

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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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IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-5957
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt038002
IRS990/SavingsAndTempCashInvstGrp/BOYAmt026838
IRS990/SavingsAndTempCashInvstGrp/EOYAmt025862
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt049800
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0468506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0561359
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0420619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0527844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02028128
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt015151
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014170
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011526
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt011198
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt065074
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt031057
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.96890
IRS990ScheduleA/PublicSupportPY170Pct00.97520
IRS990ScheduleA/PublicSupportTotal170Amt02028128
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt049800
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0468506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0561359
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0420619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0527844
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02028128
IRS990ScheduleA/TotalSupportAmt02093202
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt029513
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040387
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt069900
IRS990ScheduleD/EquipmentGrp/BookValueAmt0109
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048565
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048674
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt010000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt010000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ISSUED NEW GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX POSITIONS TAKEN IN PREVIOUSLY FILED RETURNS. ACCORDINGLY, MANAGEMENT EVALUATED THE COUNCIL'S TAX POSITIONS, AND MANAGEMENT CONCLUDED THAT IT HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO OR DISCLOSURE IN THE COUNCIL'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt039622
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt076294
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0FOLK ARTS APPRENTICESHIP
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt020
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO TREASURER OF THE BOARD OF DIRECTORS, FOR REVIEW AND APPROVAL BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD PRESIDENT AND THE EXECUTIVE DIRECTOR OF THE ORGANIZATION MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR, UTILIZING COMPARABLE SALARY DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THIS IS STATED ON THE ORGANIZATIN'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DRIECTORS APPROVES AND ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE INDEPENDENT ACCOUNTANT, AND FOR THE PREPARATION OF THE FINANCIAL STATEMENTS. THIS POLICY HAS NOT CHANGED FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0449250
IRS990/TotalAssetsEOYAmt079564
IRS990/TotalAssetsGrp/BOYAmt0449250
IRS990/TotalAssetsGrp/EOYAmt079564
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt049800
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05303
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05501
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0441755
IRS990/TotalFunctionalExpensesGrp/TotalAmt0452559
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01668
IRS990/TotalLiabilitiesEOYAmt01645
IRS990/TotalLiabilitiesGrp/BOYAmt01668
IRS990/TotalLiabilitiesGrp/EOYAmt01645
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0447582
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt077919
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt070921
IRS990/TotalProgramServiceExpensesAmt0441755
IRS990/TotalProgramServiceRevenueAmt038002
IRS990/TotalReportableCompFromOrgAmt081500
IRS990/TotalRevenueGrp/ExclusionAmt0-4906
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt038002
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt082896
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0449250
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt079564
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt023
IRS990/TravelGrp/ManagementAndGeneralAmt023
IRS990/TravelGrp/ProgramServicesAmt0746
IRS990/TravelGrp/TotalAmt0792
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt023 NORTH MAIN ST
IRS990/USAddress/CityNm0LEWISTOWN
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd017044
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02024-08-08 14:25:15Z

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