Civic Intelligence

Armstrong Center for Community Learning

990 • Fiscal year 2014 • EIN 25-6064784

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 26, 2014

81 Glade Drive16201

(724) 543-2599

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

24th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

22nd percentile

-8.6%

Higher net margin than 22% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$41,200

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

57th percentile

4.9%

Faster asset growth than 57% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$593,025

Up $27,809 (+4.9%) from 2013

Net Assets

Up

$593,025

Up $27,809 (+4.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$244,418

No earlier filing loaded for comparison.

Expenses

Down

$265,464

Down $19,812 (-6.9%) from 2013

Net Income

-$21,046

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $565,216Liabilities 2013: $0Net Assets 2013: $565,2162013Assets 2014: $593,025Liabilities 2014: $0Net Assets 2014: $593,0252014Assets 2015: $574,227Liabilities 2015: $4,092Net Assets 2015: $570,1352015Assets 2016: $488,548Liabilities 2016: $2,510Net Assets 2016: $486,0382016Assets 2017: $508,580Liabilities 2017: $9,228Net Assets 2017: $499,3522017Assets 2018: $567,858Liabilities 2018: $16,032Net Assets 2018: $551,8262018Assets 2019: $609,286Liabilities 2019: $13,728Net Assets 2019: $595,5582019Assets 2020: $666,179Liabilities 2020: $6,048Net Assets 2020: $660,1312020Assets 2021: $861,907Liabilities 2021: $11,532Net Assets 2021: $850,3752021Assets 2022: $828,297Liabilities 2022: $4,830Net Assets 2022: $823,4672022Assets 2023: $767,727Liabilities 2023: $12,188Net Assets 2023: $755,5392023Assets 2024: $849,440Liabilities 2024: $10,134Net Assets 2024: $839,3062024Assets 2025: $933,760Liabilities 2025: $13,997Net Assets 2025: $919,7632025

Highlighted filing

2014

Assets$593,025
Liabilities$0
Net Assets$593,025

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $285,2762013Revenue 2014: $244,418Expenses 2014: $265,464Net Income 2014: -$21,0462014Revenue 2015: $228,543Expenses 2015: $251,433Net Income 2015: -$22,8902015Revenue 2016: $244,353Expenses 2016: $288,893Net Income 2016: -$44,5402016Revenue 2017: $255,142Expenses 2017: $241,828Net Income 2017: $13,3142017Revenue 2018: $258,898Expenses 2018: $226,388Net Income 2018: $32,5102018Revenue 2019: $298,176Expenses 2019: $242,333Net Income 2019: $55,8432019Revenue 2020: $271,893Expenses 2020: $194,590Net Income 2020: $77,3032020Revenue 2021: $418,362Expenses 2021: $228,119Net Income 2021: $190,2432021Revenue 2022: $355,606Expenses 2022: $300,532Net Income 2022: $55,0742022Revenue 2023: $322,688Expenses 2023: $390,618Net Income 2023: -$67,9302023Revenue 2024: $388,550Expenses 2024: $304,787Net Income 2024: $83,7632024Revenue 2025: $428,649Expenses 2025: $348,192Net Income 2025: $80,4572025

Highlighted filing

2014

Revenue$244,418
Expenses$265,464
Net Income-$21,046
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 26, 2014
Return Version
2013v3.1
Gross Receipts
$258,640
Mission and Program Overview

Mission

The ACCL is a valued asset and respected partner of the educational community meeting the needs of our regions life-long learners as well as helping to strengthen the workkforce.

To strengthen and promote career awareness post-secondary education,occupational training,workforce development and certification programs with business, industry and economic development in armstrong county and surrounding areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$313,471$392,980▲ $79,509
Cash and Non-Interest-Bearing Accounts$231,077$176,886▼ $54,191
Pledges and Grants Receivable$10,547$12,257▲ $1,710
Prepaid Expenses and Deferred Charges$6,625$6,625→ $0
Accounts Receivable$953$3,375▲ $2,422
Land, Buildings, and Equipment, Net$2,543$902▼ $1,641
Total Assets$565,216$593,025▲ $27,809
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$337,806$365,344▲ $27,538
Temporarily Rstr Net Assets$227,410$227,681▲ $271
Total Net Assets Fund Balance$565,216$593,025▲ $27,809
Total Liabilities and Net Assets / Fund Balance$565,216$593,025▲ $27,809

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$902$137,300$138,202
Leasehold Improvements-$24,376$24,376
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Fred OrozcoExecutive DirectorFT$41,200$41,200

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$208,020
Program Service Revenue
$16,749
Investment Income
$19,649
Other Revenue
$0
All Other Contributions
$71,018
Change in Net Assets
$-21,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$130,672
Salaries, Compensation, and Employee Benefits$119,692
Grants and Similar Amounts Paid$15,100
Total Fundraising Expense$3,228
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$51,017$17,005$0$68,022
Occupancy$47,168$8,324$0$55,492
Current Officers, Directors, Trustees, and Key Employees$32,960$6,180$2,060$41,200
Other Expenses$34,435$0$0$34,435
Grants to Domestic Individuals$15,100--$15,100
Payroll Taxes$8,062$2,199$209$10,470
Fees for Services Accounting$0$5,978$0$5,978
Office Expenses$5,275$586$0$5,861
Insurance$3,955$989$0$4,944
All Other Expenses$3,206$0$0$3,206
Conferences and Meetings$2,433$608$0$3,041
Depreciation Depletion$1,313$328$0$1,641
Advertising$919$102$0$1,021
Total Functional Expenses$218,105$44,131$3,228$265,464
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 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
Filing and Contact Details

Filer

EIN
25-6064784
Phone
7245432599

Signing Officer

Name
Vickie Dethomas
Title
President
Phone
7245432599
Signed
2014-09-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vickie Dethomas
Formed
1963
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
3
Volunteers
18

Preparer

Preparer
Gerald J Micsky CPA
Phone
7245432050
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The 990 was reviewed by the board at a regular monthly

Pt VI, Line 11B

Meeting. The preparer reviewed and explained the 990

Pt VI, Line 11B

And compared the information to the reviewed financial

Pt VI, Line 11B

STATEMENTS.

Pt VI, Line 12C

Directors are required to sign a conflict of interest

Pt VI, Line 12C

Disclosure at the beginning of their term, and annually

Pt VI, Line 12C

Thereafter, or when any change in their situation

Pt VI, Line 12C

OCCURS.

Pt VI, Line 15B

Salaries are reviewed periodically by the board of

Pt VI, Line 15B

Directors. Modifications must be approved by a board vote.

Pt VI, Line 19

Documents are available upon request.

Pt VI, Line 15A

Salaries are reviewed periodically by the board of

Pt VI, Line 15A

Directors. Modifications must be approved by a board vote.

Form 990EZ, Part II, Line 26

Insurance proceeds held for payment of re- construction of environmental learning center

Form 990, Part IX, Line 24F

Miscellaneous expenses 3206. 3206. 0. 0.

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IRS990/OtherExpensesGrp/Desc2COMMUNITY RELATIONS
IRS990/OtherExpensesGrp/Desc3PROGRAM SERVICES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt2959
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0657
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1217
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2958
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt03725
IRS990/OtherExpensesGrp/ProgramServicesAmt1870
IRS990/OtherExpensesGrp/ProgramServicesAmt27667
IRS990/OtherExpensesGrp/ProgramServicesAmt334435
IRS990/OtherExpensesGrp/TotalAmt04382
IRS990/OtherExpensesGrp/TotalAmt11087
IRS990/OtherExpensesGrp/TotalAmt29584
IRS990/OtherExpensesGrp/TotalAmt334435
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017005
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt051017
IRS990/OtherSalariesAndWagesGrp/TotalAmt068022
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0209
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02199
IRS990/PayrollTaxesGrp/ProgramServicesAmt08062
IRS990/PayrollTaxesGrp/TotalAmt010470
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt010547
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt012257
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06625
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06625
IRS990/PrincipalOfficerNm0VICKIE DETHOMAS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CLASSROOM INCOME
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016749
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0184139
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt09500
IRS990/PYInvestmentIncomeAmt09772
IRS990/PYOtherExpensesAmt0156198
IRS990/PYProgramServiceRevenueAmt017942
IRS990/PYRevenuesLessExpensesAmt0-73423
IRS990/PYSalariesCompEmpBnftPaidAmt0119578
IRS990/PYTotalExpensesAmt0285276
IRS990/PYTotalRevenueAmt0211853
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-21046
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt036398
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0313471
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0392980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0208020
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0184139
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0266775
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0247110
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0285914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01191958
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt018122
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt09772
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015655
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt030858
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt06304
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt080711
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93660
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.91360
IRS990ScheduleA/PublicSupportTotal170Amt01191958
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0208020
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0184139
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0266775
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0247110
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0285914
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01191958
IRS990ScheduleA/TotalSupportAmt01272669
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0902
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137300
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0138202
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024376
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt024376
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0902
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt015100
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt06
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 WAS REVIEWED BY THE BOARD AT A REGULAR MONTHLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEETING. THE PREPARER REVIEWED AND EXPLAINED THE 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AND COMPARED THE INFORMATION TO THE REVIEWED FINANCIAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DISCLOSURE AT THE BEGINNING OF THEIR TERM, AND ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THEREAFTER, OR WHEN ANY CHANGE IN THEIR SITUATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OCCURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SALARIES ARE REVIEWED PERIODICALLY BY THE BOARD OF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9DIRECTORS. MODIFICATIONS MUST BE APPROVED BY A BOARD VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11SALARIES ARE REVIEWED PERIODICALLY BY THE BOARD OF
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12DIRECTORS. MODIFICATIONS MUST BE APPROVED BY A BOARD VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13INSURANCE PROCEEDS HELD FOR PAYMENT OF RE- CONSTRUCTION OF ENVIRONMENTAL LEARNING CENTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14MISCELLANEOUS EXPENSES 3206. 3206. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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