Civic Intelligence

Ironton & Lawrence County Area Community Action Organization

990 • Fiscal year 2013 • EIN 31-0714190

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 06, 2014

305 North 5th Street45638

(740) 532-3534

Siviq Scores

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

Liabilities / Assets

80th percentile

0.68x

Higher debt load relative to assets than 80% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Liabilities / Revenue

77th percentile

1.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Net Margin

20th percentile

-3.6%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Top Officer Pay

56th percentile

$272,456

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2013

Asset Growth

89th percentile

25%

Faster asset growth than 89% of similar nonprofits.

2013 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$34,426,090

Up $6,818,755 (+25%) from 2012

Net Assets

Up

$11,178,003

Up $4,406,579 (+65%) from 2012

Liabilities

Up

$23,248,087

Up $2,412,176 (+12%) from 2012

Revenue

$22,014,664

No earlier filing loaded for comparison.

Expenses

Down

$22,817,364

Down $2,163,092 (-8.7%) from 2012

Net Income

-$802,700

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.

$100M$50M$0Assets 2010: $11,634,624Liabilities 2010: $6,032,736Net Assets 2010: $5,601,8882010Assets 2011: $20,012,006Liabilities 2011: $13,817,167Net Assets 2011: $6,194,8392011Assets 2012: $27,607,335Liabilities 2012: $20,835,911Net Assets 2012: $6,771,4242012Assets 2013: $34,426,090Liabilities 2013: $23,248,087Net Assets 2013: $11,178,0032013Assets 2014: $21,960,709Liabilities 2014: $11,984,399Net Assets 2014: $9,976,3102014Assets 2015: $21,219,192Liabilities 2015: $12,453,212Net Assets 2015: $8,765,9802015Assets 2016: $22,424,896Liabilities 2016: $12,712,804Net Assets 2016: $9,712,0922016Assets 2017: $23,224,694Liabilities 2017: $12,520,491Net Assets 2017: $10,704,2032017Assets 2018: $27,874,739Liabilities 2018: $14,550,555Net Assets 2018: $13,324,1842018Assets 2019: $30,871,384Liabilities 2019: $15,171,177Net Assets 2019: $15,700,2072019Assets 2020: $38,795,213Liabilities 2020: $20,313,953Net Assets 2020: $18,481,2602020Assets 2021: $40,577,752Liabilities 2021: $14,234,590Net Assets 2021: $26,343,1622021Assets 2022: $51,960,310Liabilities 2022: $23,053,693Net Assets 2022: $28,906,6172022Assets 2023: $57,286,188Liabilities 2023: $21,813,512Net Assets 2023: $35,472,6762023Assets 2024: $96,192,113Liabilities 2024: $58,427,766Net Assets 2024: $37,764,3472024

Highlighted filing

2013

Assets$34,426,090
Liabilities$23,248,087
Net Assets$11,178,003

Operations Trend

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

$60M$40M$20M$0-$20MExpenses 2010: $20,701,4612010Expenses 2011: $23,072,1752011Expenses 2012: $24,980,4562012Revenue 2013: $22,014,664Expenses 2013: $22,817,364Net Income 2013: -$802,7002013Revenue 2014: $20,896,967Expenses 2014: $22,098,658Net Income 2014: -$1,201,6912014Revenue 2015: $22,299,054Expenses 2015: $23,060,393Net Income 2015: -$761,3392015Revenue 2016: $26,080,078Expenses 2016: $25,295,642Net Income 2016: $784,4362016Revenue 2017: $25,337,839Expenses 2017: $24,424,024Net Income 2017: $913,8152017Revenue 2018: $27,574,999Expenses 2018: $25,031,340Net Income 2018: $2,543,6592018Revenue 2019: $30,842,929Expenses 2019: $28,414,621Net Income 2019: $2,428,3082019Revenue 2020: $33,877,084Expenses 2020: $31,436,566Net Income 2020: $2,440,5182020Revenue 2021: $41,576,542Expenses 2021: $33,758,899Net Income 2021: $7,817,6432021Revenue 2022: $40,694,863Expenses 2022: $37,986,408Net Income 2022: $2,708,4552022Revenue 2023: $48,205,954Expenses 2023: $41,744,277Net Income 2023: $6,461,6772023Revenue 2024: $50,419,782Expenses 2024: $48,026,160Net Income 2024: $2,393,6222024

Highlighted filing

2013

Revenue$22,014,664
Expenses$22,817,364
Net Income-$802,700
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 6, 2014
Return Version
2013v3.0
Gross Receipts
$22,014,664
Mission and Program Overview

Mission

It is our purpose to provide high quality services to eligible residents, on a non-discriminatory basis, in a dignified manner, that will promote family values. We will work diligently to improve the economic conditions of our community toward the elimination of the causes of poverty. We commit ourselves to these goals with compassion and dedication to promote decent housing, healthcare, job training, education and employment opportunities in a concentrated effort to remove barriers to self-respect and reach maximum potential.

It is our purpose to provide high quality services to eligible residents,on a non-discriminatory basis, in a dignified manner, that will promote family values. We will work diligently to improve the economic conditions of our community toward the elimination of the causes 0f poverty. We commit 0urselves to these goals with compassion and dedication to promote decent housing, healthcare, job training, education and employment opportunities in a concentrated effort to remove barriers to self-respect and reach maximum potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$19,571,743$19,558,205▼ $13,538
Cash and Non-Interest-Bearing Accounts$5,549,183$4,495,713▼ $1,053,470
Accounts Receivable$1,152,695$1,166,987▲ $14,292
Pledges and Grants Receivable$662,101$1,003,700▲ $341,599
Receivable From Disqualified Prsn$10,394--
Total Assets$27,607,335$34,426,090▲ $6,818,755
Other Assets Total$661,219$8,201,485▲ $7,540,266
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,800,068$17,868,592▲ $2,068,524
Accounts Payable and Accrued Expenses$5,035,843$4,138,312▼ $897,531
Other Liabilities$0$1,241,183▲ $1,241,183
Total Liabilities$20,835,911$23,248,087▲ $2,412,176
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,227,139$5,788,211▲ $1,561,072
Unrestricted Net Assets$2,544,285$5,389,792▲ $2,845,507
Total Net Assets Fund Balance$6,771,424$11,178,003▲ $4,406,579
Total Liabilities and Net Assets / Fund Balance$27,607,335$34,426,090▲ $6,818,755

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,353,323$3,690,943$19,044,266
Land$2,835,898-$2,835,898
Other Land Buildings$622,968$1,278,686$1,901,654
Equipment$746,016$687,901$1,433,917
Other Assets Org$7,457,948--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joju VariathPhysicianFT$220,002$52,454$272,456
Melody Stewart-cyrusPhysicianFT$159,994$46,288$206,282
Kimberly OxleyPhysicianFT$140,005$58,728$198,733
Donald GossettCEOFT$164,165$33,459$197,624
Khin ThidaPhysicianFT$159,994$21,440$181,434
Sue AdamsPhysicianFT$140,005$41,143$181,148
Ralph KlineAssist Ex DirectorFT$107,242$12,135$119,377
Nancy LewisDirectorFT$101,831$13,748$115,579

Board Members and Trustees

NameTitle
Dale BurchamChairman
Joy CornVice Chairperson
Bill PrattBoard Member
Cline McneelyBoard Member
Dr Bill DingusBoard Member
Emmerson MooreBoard Member
Jason StephensBoard Member
Judith BalmerBoard Member
Karen ReedBoard Member
Les BoggsBoard Member
Marsha ImhoffBoard Member
Rev James CremeansBoard Member
Rich BlankenshipBoard Member
Terry PorterBoard Member
Todd CampbellBoard Member
Wayne BryantBoard Member
Wilma FoxBoard Member
Wendell MurnahanSecretary/treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
PortcoConstruction-$162,191
Mullins Contruction CoConstruction-$150,926
-Professional Services-$138,590
Revenue and Support

Revenue Composition

Contributions and Grants
$12,779,533
Program Service Revenue
$9,012,104
Investment Income
$6,412
Other Revenue
$216,615
Change in Net Assets
$-802,700

Audited Revenue Reconciliation

Revenue per Audited Statements
$22,014,664
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,005,715
Total Revenue per Audited Statements
$23,020,379
Total Revenue per Form 990
$22,014,664
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,227,169
Other Expenses$9,590,195
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,475,293$883,511-$9,358,804
Other Employee Benefits$1,979,963$88,488-$2,068,451
Fees for Services Other$1,817,177$35,252-$1,852,429
Payroll Taxes$1,308,840$58,494-$1,367,334
Occupancy$1,011,572--$1,011,572
Depreciation Depletion$851,988--$851,988
Interest$616,959$571-$617,530
Office Expenses$439,139$41,023-$480,162
Current Officers, Directors, Trustees, and Key Employees$391,743$40,837-$432,580
Travel$262,082$12,550-$274,632
Other Expenses$203,118$15,015-$218,133
Insurance$140,831$22,158-$162,989
All Other Expenses$138,456$610-$139,066
Advertising$78,296$369-$78,665
Fees for Services Accounting$38,488$3,512-$42,000
Fees for Services Legal$35,720$3,260-$38,980
Total Functional Expenses$21,611,384$1,205,980$0$22,817,364

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$23,823,079
Expenses per Audited Statements$22,817,364
Total Expenses per Form 990$22,817,364
Expenses Not Reported on Form 990$1,005,715
Expenses Not Reported on Financial Statements$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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$10,394--
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$1,241,183
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 11

The organizations independent cpa firm prepares form 990. The organizations board does not review the 990 prior to filing.

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

All contracts and purchases made during the year are reviewed for compliance with organization policies including conflict of interest policies. Directors are required to request a second approval for any purchase transactions.

Form 990, Part VI, Section B, Line 15A

Compensation of the executive director is determined by the executive committee of the board which gathers comparability data, completes a formal evaluation and meets for deliberation.

Form 990, Part VI, Section C, Line 19

The organization make its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
31-0714190
Phone
7405323534

Signing Officer

Name
Kelly Adkins
Title
CFO
Phone
7405323534
Signed
2014-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Adkins
Formed
1965
Legal Domicile
Oh
Voting Board Members
18
Independent Board Members
18
Employees
433
Volunteers
369

Preparer

Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINCE 2C:

The process has not changed.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. The organization's reporting returns are subject to audit by federal and state taxing authorities. The organization's open audit periods are 2010 through 2012. No income tax provision has been included in the financial statements as the organization has determined it does not have unrelated business income subject to taxation.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18ASSIST EX DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21PHYSICIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt22PHYSICIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt23PHYSICIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt24PHYSICIAN
IRS990/Form990PartVIISectionAGrp/TitleTxt25PHYSICIAN
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01965
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
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IRS990/GovernmentGrantsAmt012779533
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt022014664
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IT IS OUR PURPOSE TO PROVIDE HIGH QUALITY SERVICES TO ELIGIBLE RESIDENTS,ON A NON-DISCRIMINATORY BASIS, IN A DIGNIFIED MANNER, THAT WILL PROMOTE FAMILY VALUES. WE WILL WORK DILIGENTLY TO IMPROVE THE ECONOMIC CONDITIONS OF OUR COMMUNITY TOWARD THE ELIMINATION OF THE CAUSES 0F POVERTY. WE COMMIT 0URSELVES TO THESE GOALS WITH COMPASSION AND DEDICATION TO PROMOTE DECENT HOUSING, HEALTHCARE, JOB TRAINING, EDUCATION AND EMPLOYMENT OPPORTUNITIES IN A CONCENTRATED EFFORT TO REMOVE BARRIERS TO SELF-RESPECT AND REACH MAXIMUM POTENTIAL.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt017868592
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt01011572
IRS990/OccupancyGrp/TotalAmt01011572
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt041023
IRS990/OfficeExpensesGrp/ProgramServicesAmt0439139
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/Desc0PROGRAM MATERIALS
IRS990/OtherExpensesGrp/Desc1BUILDING AND EQUIPMENT
IRS990/OtherExpensesGrp/Desc2PROGRAM ASSISTANCE
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt3203118
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IRS990/OtherExpensesGrp/TotalAmt21215165
IRS990/OtherExpensesGrp/TotalAmt3218133
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt01241183
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0216615
IRS990/OtherRevenueTotalAmt0216615
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08475293
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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IRS990/PayrollTaxesGrp/ProgramServicesAmt01308840
IRS990/PayrollTaxesGrp/TotalAmt01367334
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0662101
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01003700
IRS990/PoliticalCampaignActyInd00
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IRS990/PriorPeriodAdjustmentsAmt05209279
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc1REIMBURSEMENT CONTRACT REVENUE

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$96.2$58.4$37.8$50.4$48.0$2.39
2023Detailed filing. Detailed filing data is available for this year.$57.3$21.8$35.5$48.2$41.7$6.46
2022Detailed filing. Detailed filing data is available for this year.$52.0$23.1$28.9$40.7$38.0$2.71
2021Detailed filing. Detailed filing data is available for this year.$40.6$14.2$26.3$41.6$33.8$7.82
2020Detailed filing. Detailed filing data is available for this year.$38.8$20.3$18.5$33.9$31.4$2.44
2019Detailed filing. Detailed filing data is available for this year.$30.9$15.2$15.7$30.8$28.4$2.43
2018Detailed filing. Detailed filing data is available for this year.$27.9$14.6$13.3$27.6$25.0$2.54
2017Detailed filing. Detailed filing data is available for this year.$23.2$12.5$10.7$25.3$24.4$0.91
2016Detailed filing. Detailed filing data is available for this year.$22.4$12.7$9.71$26.1$25.3$0.78
2015Detailed filing. Detailed filing data is available for this year.$21.2$12.5$8.77$22.3$23.1$0.76
2014Detailed filing. Detailed filing data is available for this year.$22.0$12.0$9.98$20.9$22.1$1.20
2013Detailed filing. Detailed filing data is available for this year.$34.4$23.2$11.2$22.0$22.8$0.80
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.6$20.8$6.77$25.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.0$13.8$6.19$23.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$6.03$5.60$20.7