Civic Intelligence

Liberty Community Integration Program Inc.

990 • Fiscal year 2022 • EIN 26-1148150

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 07, 2023

112 N 8th Street Suite 600Philadelphia, PA 19107

(215) 634-2000

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.37x

Higher debt load relative to assets than 83% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

97th percentile

4.27x

Higher debt load relative to revenue than 97% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

7th percentile

-55%

Higher net margin than 7% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

41st percentile

-1.0%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

31st percentile

-6.2%

Faster revenue growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$758,880

Down $7,987 (-1.0%) from 2021

Net Assets

Down

$477,205

Down $35,977 (-7.0%) from 2021

Liabilities

Up

$281,675

Up $27,990 (+11%) from 2021

Revenue

Down

$65,984

Down $4,381 (-6.2%) from 2021

Expenses

Up

$101,961

Up $11,720 (+13%) from 2021

Net Income

Down

-$35,977

Down $16,101 (-81%) from 2021

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2014: $911,655Liabilities 2014: $255,495Net Assets 2014: $656,1602014Assets 2016: $876,524Liabilities 2016: $244,133Net Assets 2016: $632,3912016Assets 2017: $868,117Liabilities 2017: $266,430Net Assets 2017: $601,6872017Assets 2018: $843,074Liabilities 2018: $256,545Net Assets 2018: $586,5292018Assets 2019: $834,789Liabilities 2019: $257,866Net Assets 2019: $576,9232019Assets 2020: $786,214Liabilities 2020: $253,156Net Assets 2020: $533,0582020Assets 2021: $766,867Liabilities 2021: $253,685Net Assets 2021: $513,1822021Assets 2022: $758,880Liabilities 2022: $281,675Net Assets 2022: $477,2052022Assets 2023: $752,140Liabilities 2023: $324,482Net Assets 2023: $427,6582023Assets 2024: $712,361Liabilities 2024: $342,136Net Assets 2024: $370,2252024Assets 2025: $729,932Liabilities 2025: $376,579Net Assets 2025: $353,3532025

Highlighted filing

2022

Assets$758,880
Liabilities$281,675
Net Assets$477,205

Operations Trend

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

$150K$100K$50K$0-$50K-$100KRevenue 2014: $54,571Expenses 2014: $64,313Net Income 2014: -$9,7422014Revenue 2016: $56,394Expenses 2016: $81,061Net Income 2016: -$24,6672016Revenue 2017: $64,111Expenses 2017: $94,815Net Income 2017: -$30,7042017Revenue 2018: $66,401Expenses 2018: $81,559Net Income 2018: -$15,1582018Revenue 2019: $66,940Expenses 2019: $76,546Net Income 2019: -$9,6062019Revenue 2020: $67,465Expenses 2020: $111,330Net Income 2020: -$43,8652020Revenue 2021: $70,365Expenses 2021: $90,241Net Income 2021: -$19,8762021Revenue 2022: $65,984Expenses 2022: $101,961Net Income 2022: -$35,9772022Revenue 2023: $67,082Expenses 2023: $116,629Net Income 2023: -$49,5472023Revenue 2024: $67,073Expenses 2024: $124,506Net Income 2024: -$57,4332024Revenue 2025: $103,449Expenses 2025: $120,321Net Income 2025: -$16,8722025

Highlighted filing

2022

Revenue$65,984
Expenses$101,961
Net Income-$35,977
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 7, 2023
Return Version
2021v4.2
Gross Receipts
$65,984
Mission and Program Overview

Mission

Hud housing project that creates affordable accessible integrated housing for people with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$630,369$608,097▼ $22,272
Accounts Receivable$12,999$16,806▲ $3,807
Prepaid Expenses and Deferred Charges$2,383$4,298▲ $1,915
Total Assets$766,867$758,880▼ $7,987
Other Assets Total$121,116$129,679▲ $8,563
Liabilities
Mortgage Notes Payable Secured by Investment Property$240,500$240,500→ $0
Other Liabilities$2,257$29,026▲ $26,769
Accounts Payable and Accrued Expenses$10,928$12,149▲ $1,221
Total Liabilities$253,685$281,675▲ $27,990
Net Assets / Fund Balance
Net Assets With Donor Restrictions$669,400$669,400→ $0
Net Assets Without Donor Restrictions$-156,218$-192,195▼ $35,977
Total Net Assets Fund Balance$513,182$477,205▼ $35,977
Total Liabilities and Net Assets / Fund Balance$766,867$758,880▼ $7,987

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$608,097$282,723$890,820
Equipment$0$8,241$8,241
Other Assets Org$996--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas EarlePresident
Louis OlivoDirector
Bianca WaliddinExecutive Director
Lynn YorgeySecretary
Nathor JenkinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$65,622
Investment Income
$62
Other Revenue
$300
Change in Net Assets
$-35,977

Audited Revenue Reconciliation

Revenue per Audited Statements
$65,984
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$65,984
Total Revenue per Form 990
$65,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$77,766
Salaries, Compensation, and Employee Benefits$24,195
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$27,042--$27,042
Depreciation Depletion$22,272--$22,272
Other Salaries and Wages$19,831--$19,831
Fees for Services Accounting-$10,000-$10,000
Insurance$3,598--$3,598
Fees for Services Management-$2,775-$2,775
Other Employee Benefits$2,486--$2,486
Payroll Taxes$1,878--$1,878
Other Expenses$8,726$468-$468
All Other Expenses$60--$60
Total Functional Expenses$85,893$16,068$0$101,961

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$101,961
Total Expenses per Audited Statements$101,961
Total Expenses per Form 990$101,961
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$27,011
Bank Overdraft-operations$1,019
Tenant Security Deposits$996
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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, Part VI, Section B, Line 11B

The board of directors receive a draft of the form 990 for review and approval before filing

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

The board of directors is required to review conflict of interest policies annually.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Liberty Community Integration Program
EIN
26-1148150
Phone
2156342000
Address
112 N 8TH STREET SUITE 600, PHILADELPHIA, PA 19107

Signing Officer

Name
Glenn Seagraves
Title
CFO
Phone
2156342000
Signed
2023-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Glenn Seagraves
Formed
2007
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Haefele Flanagan & Co Pc
Address
1000 S LENOLA ROAD, MAPLE SHADE, NJ 08052
Preparer
David J Gill Jr
Phone
8567225300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Condo fees: program service expenses 27,042. Management and general expenses 0. Fundraising expenses 0. Total expenses 27,042.

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The corporation has adopted the guidance for accounting for the uncertainty in income taxes. The prior years remain open to audit by the internal revenue service and other taxing authorities. The corporation believes its tax positions are appropriately based on current facts and circumstances.

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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/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OTHER RESERVES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0996
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt127011
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RELATED PARTIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2BANK OVERDRAFT-OPERATIONS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt065984
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION HAS ADOPTED THE GUIDANCE FOR ACCOUNTING FOR THE UNCERTAINTY IN INCOME TAXES. THE PRIOR YEARS REMAIN OPEN TO AUDIT BY THE INTERNAL REVENUE SERVICE AND OTHER TAXING AUTHORITIES. THE CORPORATION BELIEVES ITS TAX POSITIONS ARE APPROPRIATELY BASED ON CURRENT FACTS AND CIRCUMSTANCES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0608097
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0129679
IRS990ScheduleD/TotalExpensesPerForm990Amt0101961
IRS990ScheduleD/TotalLiabilityAmt029026
IRS990ScheduleD/TotalRevenuePerForm990Amt065984
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt065984
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0101961
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS RECEIVE A DRAFT OF THE FORM 990 FOR REVIEW AND APPROVAL BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS IS REQUIRED TO REVIEW CONFLICT OF INTEREST POLICIES ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONDO FEES: PROGRAM SERVICE EXPENSES 27,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 27,042.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0766867
IRS990/TotalAssetsEOYAmt0758880
IRS990/TotalAssetsGrp/BOYAmt0766867
IRS990/TotalAssetsGrp/EOYAmt0758880
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016068
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt085893
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101961
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0253685
IRS990/TotalLiabilitiesEOYAmt0281675
IRS990/TotalLiabilitiesGrp/BOYAmt0253685
IRS990/TotalLiabilitiesGrp/EOYAmt0281675
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0513182
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0477205
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt085893
IRS990/TotalProgramServiceRevenueAmt065622
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt062
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065922
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt065984
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0766867
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0758880
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0112 N 8TH STREET SUITE 600
IRS990/USAddress/CityNm0PHILADELPHIA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019107
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GLENN SEAGRAVES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CFO
ReturnHeader/BusinessOfficerGrp/PhoneNum02156342000
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY COMMUNITY INTEGRATION PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0261148150
ReturnHeader/Filer/PhoneNum02156342000
ReturnHeader/Filer/USAddress/AddressLine1Txt0112 N 8TH STREET SUITE 600
ReturnHeader/Filer/USAddress/CityNm0PHILADELPHIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019107
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223008776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAEFELE FLANAGAN & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 S LENOLA ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAPLE SHADE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008052
ReturnHeader/PreparerPersonGrp/PhoneNum08567225300
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J GILL JR
ReturnHeader/ReturnTs02023-04-18T13:42:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0GLENN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SEAGRAVES
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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