Civic Intelligence

Franklin Area Community Services Franklin Area Commun

990 • Fiscal year 2021 • EIN 31-0947413

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 13, 2022

345 South Main StreetFranklin, OH 45005

(937) 746-7791

Siviq Scores

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

Liabilities / Assets

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

29th percentile

0.00x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

61st percentile

20%

Higher net margin than 61% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

64th percentile

$41,667

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

64th percentile

19%

Faster asset growth than 64% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

22nd percentile

-11%

Faster revenue growth than 22% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$646,685

Up $103,840 (+19%) from 2020

Net Assets

Up

$646,685

Up $161,323 (+33%) from 2020

Liabilities

Down

$0

Down $57,483 (-100%) from 2020

Revenue

Down

$525,647

Down $66,572 (-11%) from 2020

Expenses

Down

$421,807

Down $33,631 (-7.4%) from 2020

Net Income

Down

$103,840

Down $32,941 (-24%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $267,867Liabilities 2012: $569Net Assets 2012: $267,2982012Assets 2013: $284,733Liabilities 2013: $998Net Assets 2013: $283,7352013Assets 2014: $214,678Liabilities 2014: $1,240Net Assets 2014: $213,4382014Assets 2015: $413,762Liabilities 2015: $135,412Net Assets 2015: $278,3502015Assets 2016: $320,967Liabilities 2016: $1,304Net Assets 2016: $319,6632016Assets 2017: $409,097Liabilities 2017: $61,955Net Assets 2017: $347,1422017Assets 2018: $407,644Liabilities 2018: $60,509Net Assets 2018: $347,1352018Assets 2019: $406,064Liabilities 2019: $57,483Net Assets 2019: $348,5812019Assets 2020: $542,845Liabilities 2020: $57,483Net Assets 2020: $485,3622020Assets 2021: $646,685Liabilities 2021: $0Net Assets 2021: $646,6852021Assets 2022: $644,228Liabilities 2022: $0Net Assets 2022: $644,2282022Assets 2023: $639,877Liabilities 2023: $1,746Net Assets 2023: $638,1312023Assets 2024: $645,888Liabilities 2024: $0Net Assets 2024: $645,8882024

Highlighted filing

2021

Assets$646,685
Liabilities$0
Net Assets$646,685

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $309,7092012Revenue 2013: $309,939Expenses 2013: $287,346Net Income 2013: $22,5932013Revenue 2014: $297,385Expenses 2014: $297,682Net Income 2014: -$2972014Revenue 2015: $356,335Expenses 2015: $290,074Net Income 2015: $66,2612015Revenue 2016: $346,646Expenses 2016: $305,333Net Income 2016: $41,3132016Revenue 2017: $340,296Expenses 2017: $321,336Net Income 2017: $18,9602017Revenue 2018: $464,561Expenses 2018: $464,472Net Income 2018: $892018Revenue 2019: $426,194Expenses 2019: $424,748Net Income 2019: $1,4462019Revenue 2020: $592,219Expenses 2020: $455,438Net Income 2020: $136,7812020Revenue 2021: $525,647Expenses 2021: $421,807Net Income 2021: $103,8402021Revenue 2022: $448,250Expenses 2022: $450,707Net Income 2022: -$2,4572022Revenue 2023: $510,730Expenses 2023: $516,827Net Income 2023: -$6,0972023Revenue 2024: $443,173Expenses 2024: $435,416Net Income 2024: $7,7572024

Highlighted filing

2021

Revenue$525,647
Expenses$421,807
Net Income$103,840
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 13, 2022
Return Version
2021v4.2
Gross Receipts
$525,647
Mission and Program Overview

Mission

To provide assistance to people in need.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$297,661$437,966▲ $140,305
Land, Buildings, and Equipment, Net$143,886$149,591▲ $5,705
Inventories for Sale or Use$43,815$36,135▼ $7,680
Pledges and Grants Receivable$57,483$22,993▼ $34,490
Total Assets$542,845$646,685▲ $103,840
Liabilities
Deferred Revenue$57,483--
Total Liabilities$57,483$0▼ $57,483
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$485,362$623,692▲ $138,330
Net Assets With Donor Restrictions-$22,993-
Total Net Assets Fund Balance$485,362$646,685▲ $161,323
Total Liabilities and Net Assets / Fund Balance$542,845$646,685▲ $103,840

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$121,669$76,125$197,794
Equipment$322$37,247$37,569
Land$27,600-$27,600
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Marty BakerExecutive DirectorFT$41,667$41,667

Board Members and Trustees

NameTitle
Anne StremanosPresident
Linda SwartzelVice President
Kim BilbreyMember
Lynn DarraghMember
Mike HemmertMember
Russell JonesMember
Sandy WrayMember
Sarah JobeMember
Wilburn DepewMember
William NockMember
Ramona AndersonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$525,540
Program Service Revenue
$0
Investment Income
$6
Other Revenue
$101
All Other Contributions
$421,022
Change in Net Assets
$103,840

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Food Inventory500$214,302
Total Noncash Contributions500$214,302

Audited Revenue Reconciliation

Revenue per Audited Statements
$525,647
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$525,647
Total Revenue per Form 990
$525,647
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$365,010
Salaries, Compensation, and Employee Benefits$56,797
Total Fundraising Expense$1,320
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$37,500$4,167-$41,667
Occupancy$31,719$3,524-$35,243
Other Salaries and Wages$9,277$1,031-$10,308
Office Expenses-$7,133-$7,133
Depreciation Depletion$6,403$711-$7,114
Fees for Services Accounting-$6,300-$6,300
Payroll Taxes$4,340$482-$4,822
All Other Expenses$1,280$1,433-$2,713
Other Expenses$2,405$1,621-$1,621
Advertising--$1,320$1,320
Insurance$1,047$116-$1,163
Total Functional Expenses$393,702$26,785$1,320$421,807

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$421,807
Total Expenses per Audited Statements$421,807
Total Expenses per Form 990$421,807
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 form 990 is reviewed by the executive director and president prior to filing. The 990 is then made available to the board to review after the 990 has been filed.

Form 990, Part VI, Section C, Line 18

Documents made available to the public upon request.

Form 990, Part VI, Section C, Line 19

Documents made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Franklin Area Community Services Inc
EIN
31-0947413
Phone
9377467791
Address
345 SOUTH MAIN STREET, FRANKLIN, OH 45005

Signing Officer

Name
Anne Stremanos
Title
President
Phone
9377467791
Signed
2022-06-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marty Baker
Formed
1969
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
3
Volunteers
100

Preparer

Firm
Flynn & Company Inc
Address
7800 E KEMPER ROAD, CINCINNATI, OH 45249-1614
Preparer
Nick a Veatch CPA
Phone
5135309200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed since the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income tax as an organization described in section 501(c)(3) of the internal revenue code and has been classified as an organization that is not a private foundation under section 509(a)(2). The provisions of the asc standard, accounting for uncertainty in income taxes, clarifies the accounting for the recognition and measurement of uncertainties in income taxes for all entities, including not-for-profit organizations. The organization accounts for uncertain tax positions in accordance with the asc topic, accounting for contingencies, under which liabilities for uncertain tax positions are recognized in the financial statements when it becomes probable a liability has been incurred and the amount can be reasonably estimated.

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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0101
IRS990/OtherRevenueTotalAmt0101
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01031
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09277
IRS990/OtherSalariesAndWagesGrp/TotalAmt010308
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0482
IRS990/PayrollTaxesGrp/ProgramServicesAmt04340
IRS990/PayrollTaxesGrp/TotalAmt04822
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt057483
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt022993
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARTY BAKER
IRS990/PriorPeriodAdjustmentsAmt057483
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PROGRAM SERVICES
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0592214
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0455438
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0136781
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0455438
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0592219
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0103840
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0525540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0592214
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0426106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0464550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0340282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02348692
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt078
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt084
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0101
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0101
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02348692
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0525540
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0592214
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0426106
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0464550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0340282
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02348692
IRS990ScheduleA/TotalSupportAmt02348877
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/BookValueAmt0121669
IRS990ScheduleD/BuildingsGrp/DepreciationAmt076125
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0197794
IRS990ScheduleD/EquipmentGrp/BookValueAmt0322
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037247
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt037569
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0421807
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt027600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt027600
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0525647
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE PROVISIONS OF THE ASC STANDARD, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF UNCERTAINTIES IN INCOME TAXES FOR ALL ENTITIES, INCLUDING NOT-FOR-PROFIT ORGANIZATIONS. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH THE ASC TOPIC, ACCOUNTING FOR CONTINGENCIES, UNDER WHICH LIABILITIES FOR UNCERTAIN TAX POSITIONS ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT BECOMES PROBABLE A LIABILITY HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0149591
IRS990ScheduleD/TotalExpensesPerForm990Amt0421807
IRS990ScheduleD/TotalRevenuePerForm990Amt0525647
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0525647
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0421807
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0500
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0214302
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND PRESIDENT PRIOR TO FILING. THE 990 IS THEN MADE AVAILABLE TO THE BOARD TO REVIEW AFTER THE 990 HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0542845
IRS990/TotalAssetsEOYAmt0646685
IRS990/TotalAssetsGrp/BOYAmt0542845
IRS990/TotalAssetsGrp/EOYAmt0646685
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0525540
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01320
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026785
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0393702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0421807
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057483
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt057483
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0485362
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0646685
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0393702
IRS990/TotalReportableCompFromOrgAmt041667
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0525647
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100

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