Civic Intelligence

Community Specialized Services Inc.

990 • Fiscal year 2014 • EIN 27-0095322

Jul 01, 2013 to Jun 30, 2014 • Filed on May 14, 2015

PO Box 129828026-1298

(704) 795-7600

Siviq Scores

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

Liabilities / Assets

30th percentile

0.07x

Higher debt load relative to assets than 30% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.05x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Net Margin

15th percentile

-9.7%

Higher net margin than 15% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

25th percentile

$0

Higher top officer pay than 25% of similar nonprofits.

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

2014 filings • NTEE P • $1M-$5M nonprofits • Source year 2014

Asset Growth

14th percentile

-11%

Faster asset growth than 14% of similar nonprofits.

2014 filings • NTEE P • $1M-$5M 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

Down

$980,662

Down $123,390 (-11%) from 2013

Net Assets

Down

$915,056

Down $120,554 (-12%) from 2013

Liabilities

Down

$65,606

Down $2,836 (-4.1%) from 2013

Revenue

$1,238,109

No earlier filing loaded for comparison.

Expenses

Down

$1,358,663

Down $141,466 (-9.4%) from 2013

Net Income

-$120,554

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.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,439,090Liabilities 2011: $54,603Net Assets 2011: $1,384,4872011Assets 2012: $1,375,640Liabilities 2012: $79,904Net Assets 2012: $1,295,7362012Assets 2013: $1,104,052Liabilities 2013: $68,442Net Assets 2013: $1,035,6102013Assets 2014: $980,662Liabilities 2014: $65,606Net Assets 2014: $915,0562014Assets 2015: $1,085,724Liabilities 2015: $76,783Net Assets 2015: $1,008,9412015Assets 2016: $1,213,504Liabilities 2016: $78,337Net Assets 2016: $1,135,1672016Assets 2017: $1,302,567Liabilities 2017: $63,886Net Assets 2017: $1,238,6812017Assets 2018: $1,316,738Liabilities 2018: $69,645Net Assets 2018: $1,247,0932018Assets 2019: $1,346,519Liabilities 2019: $70,642Net Assets 2019: $1,275,8772019Assets 2020: $1,416,589Liabilities 2020: $68,838Net Assets 2020: $1,347,7512020Assets 2021: $1,620,316Liabilities 2021: $81,673Net Assets 2021: $1,538,6432021Assets 2022: $1,903,268Liabilities 2022: $95,168Net Assets 2022: $1,808,1002022Assets 2023: $2,518,734Liabilities 2023: $95,239Net Assets 2023: $2,423,4952023Assets 2024: $3,347,224Liabilities 2024: $208,709Net Assets 2024: $3,138,5152024

Highlighted filing

2014

Assets$980,662
Liabilities$65,606
Net Assets$915,056

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,546,8532011Expenses 2012: $1,555,2822012Expenses 2013: $1,500,1292013Revenue 2014: $1,238,109Expenses 2014: $1,358,663Net Income 2014: -$120,5542014Revenue 2015: $1,583,193Expenses 2015: $1,489,308Net Income 2015: $93,8852015Revenue 2016: $1,684,761Expenses 2016: $1,558,535Net Income 2016: $126,2262016Revenue 2017: $1,613,639Expenses 2017: $1,510,125Net Income 2017: $103,5142017Revenue 2018: $1,437,102Expenses 2018: $1,428,690Net Income 2018: $8,4122018Revenue 2019: $1,421,404Expenses 2019: $1,392,620Net Income 2019: $28,7842019Revenue 2020: $1,435,921Expenses 2020: $1,364,047Net Income 2020: $71,8742020Revenue 2021: $1,647,779Expenses 2021: $1,456,887Net Income 2021: $190,8922021Revenue 2022: $1,926,565Expenses 2022: $1,657,108Net Income 2022: $269,4572022Revenue 2023: $2,538,282Expenses 2023: $1,922,887Net Income 2023: $615,3952023Revenue 2024: $2,912,527Expenses 2024: $2,193,578Net Income 2024: $718,9492024

Highlighted filing

2014

Revenue$1,238,109
Expenses$1,358,663
Net Income-$120,554
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 14, 2015
Return Version
2013v4.0
Gross Receipts
$1,238,109
Mission and Program Overview

Mission

Empowering individuals and families to improve their quality of life and to promote community cooperation and support in responding to family needs through providing the best quality services to children

Empowering individuals and families to improve their quality of life and to promote community cooperation and support in responding to family needs through providing the best quality services to children and adolescents.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$965,788$836,658▼ $129,130
Accounts Receivable$106,193$108,868▲ $2,675
Cash and Non-Interest-Bearing Accounts$5,846$17,584▲ $11,738
Prepaid Expenses and Deferred Charges$18,691$13,248▼ $5,443
Land, Buildings, and Equipment, Net$7,534$4,304▼ $3,230
Total Assets$1,104,052$980,662▼ $123,390
Liabilities
Accounts Payable and Accrued Expenses$68,442$65,606▼ $2,836
Total Liabilities$68,442$65,606▼ $2,836
Net Assets / Fund Balance
Unrestricted Net Assets$1,035,610$915,056▼ $120,554
Total Net Assets Fund Balance$1,035,610$915,056▼ $120,554
Total Liabilities and Net Assets / Fund Balance$1,104,052$980,662▼ $123,390

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,304$77,735$82,039
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary WatersPresident
Cheryl BennettDirector
Michelle LangfordDirector
Sidney C Sessoms JrDirector
Willie WalkerDirector
Bobbette WillisVice Pres/se
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,237,209
Investment Income
$870
Other Revenue
$30
Change in Net Assets
$-120,554

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,238,109
Total Revenue per Audited Statements
$1,238,109
Total Revenue per Form 990
$1,238,109
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$825,403
Salaries, Compensation, and Employee Benefits$533,260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$310,101$132,901-$443,002
Other Employee Benefits$33,321$14,566-$47,887
Payroll Taxes$24,318$10,422-$34,740
All Other Expenses$22,953$4,392-$27,345
Occupancy$18,240$4,560-$22,800
Insurance$14,995$3,749-$18,744
Fees for Services Accounting$8,040$2,010-$10,050
Fees for Services Other$6,911$744-$7,655
Pension Plan Contributions$5,542$2,089-$7,631
Travel$5,190$1,297-$6,487
Other Expenses$4,149$1,037-$5,186
Office Expenses$3,664$916-$4,580
Depreciation Depletion$2,584$646-$3,230
Information Technology$2,266$566-$2,832
Conferences and Meetings$2,123$531-$2,654
Advertising$1,155$289-$1,444
Total Functional Expenses$1,175,367$183,296$0$1,358,663

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,358,663
Total Expenses per Audited Statements$1,358,663
Total Expenses per Form 990$1,358,663
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
Audit committee
Yes
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of form 990 is provided to the board of directors and is reviewed by this group to provide oversight authority over the form 990 prior to its filing.

Form 990, Page 6, Part VI, Line 15A

Compensation for the executive director and key management positions are discussed during the budget development process each year. The compensation ranges for these positions are developed from comparability data available for the type of organization and geographical area. This information is documented in the budget development process and discussed and agreed upon by the board of directors.

Form 990, Page 6, Part VI, Line 15B

Compensation process for other key employees is the same process as noted above.

Form 990, Page 6, Part VI, Line 19

The governing documents, financial statements, and form 990 are kept on file at the organization's administrative office and are made available upon request to the public.

Filing and Contact Details

Filer

EIN
27-0095322
Phone
7047957600

Signing Officer

Name
Wendy Rice
Title
Executive Director
Phone
7047957600
Signed
2015-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Rice
Formed
2003
Legal Domicile
Nc
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Preparer
Terry B Andersen CPA
Phone
8286922583
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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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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt09666
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01234534
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01314696
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01416508
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01442932
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02285083
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07693753
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0870
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02262
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01480
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02477
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02577
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt09666
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt060
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt075
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02285083
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01418003
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01445484
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02287660
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07703599
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt04304
IRS990ScheduleD/EquipmentGrp/DepreciationAmt077735
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt082039
IRS990ScheduleD/ExpensesSubtotalAmt01358663
IRS990ScheduleD/RevenueSubtotalAmt01238109
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04304
IRS990ScheduleD/TotalExpensesPerForm990Amt01358663
IRS990ScheduleD/TotalRevenuePerForm990Amt01238109
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01358663
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AND IS REVIEWED BY THIS GROUP TO PROVIDE OVERSIGHT AUTHORITY OVER THE FORM 990 PRIOR TO ITS FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPENSATION FOR THE EXECUTIVE DIRECTOR AND KEY MANAGEMENT POSITIONS ARE DISCUSSED DURING THE BUDGET DEVELOPMENT PROCESS EACH YEAR. THE COMPENSATION RANGES FOR THESE POSITIONS ARE DEVELOPED FROM COMPARABILITY DATA AVAILABLE FOR THE TYPE OF ORGANIZATION AND GEOGRAPHICAL AREA. THIS INFORMATION IS DOCUMENTED IN THE BUDGET DEVELOPMENT PROCESS AND DISCUSSED AND AGREED UPON BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION PROCESS FOR OTHER KEY EMPLOYEES IS THE SAME PROCESS AS NOTED ABOVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND FORM 990 ARE KEPT ON FILE AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE AND ARE MADE AVAILABLE UPON REQUEST TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01104052
IRS990/TotalAssetsEOYAmt0980662
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0183296
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01175367
IRS990/TotalFunctionalExpensesGrp/TotalAmt01358663
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt068442
IRS990/TotalLiabilitiesEOYAmt065606
IRS990/TotalLiabilitiesGrp/BOYAmt068442
IRS990/TotalLiabilitiesGrp/EOYAmt065606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01035610
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0915056
IRS990/TotalProgramServiceExpensesAmt01175367
IRS990/TotalProgramServiceRevenueAmt01237209
IRS990/TotalRevenueGrp/ExclusionAmt0900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01237209
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01238109
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01104052
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0980662
IRS990/TravelGrp/ManagementAndGeneralAmt01297
IRS990/TravelGrp/ProgramServicesAmt05190
IRS990/TravelGrp/TotalAmt06487
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01035610
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0915056
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1015 SPENCER AVENUE NW
IRS990/USAddress/City0CONCORD
IRS990/USAddress/State0NC
IRS990/USAddress/ZIPCode028025
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0COMMUNITYSPECIALIZEDSERVICES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY RICE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07047957600
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10COMMUNITY SPECIALIZED SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0270095322
ReturnHeader/Filer/PhoneNum07047957600
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 1298
ReturnHeader/Filer/USAddress/City0CONCORD
ReturnHeader/Filer/USAddress/State0NC
ReturnHeader/Filer/USAddress/ZIPCode0280261298
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043729830
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CARLAND & ANDERSEN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10PO BOX 179
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0HENDERSONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode028793
ReturnHeader/PreparerPersonGrp/PhoneNum08286922583
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERRY B ANDERSEN CPA
ReturnHeader/ReturnTs02015-05-14T16:07:00-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.35$0.21$3.14$2.91$2.19$0.72
2023Detailed filing. Detailed filing data is available for this year.$2.52$0.10$2.42$2.54$1.92$0.62
2022Detailed filing. Detailed filing data is available for this year.$1.90$0.10$1.81$1.93$1.66$0.27
2021Detailed filing. Detailed filing data is available for this year.$1.62$0.08$1.54$1.65$1.46$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.42$0.07$1.35$1.44$1.36$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.35$0.07$1.28$1.42$1.39$0.03
2018Detailed filing. Detailed filing data is available for this year.$1.32$0.07$1.25$1.44$1.43$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.06$1.24$1.61$1.51$0.10
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.08$1.14$1.68$1.56$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.08$1.01$1.58$1.49$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.07$0.92$1.24$1.36$0.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.07$1.04$1.50
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$0.08$1.30$1.56
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.05$1.38$1.55