Civic Intelligence

Senior Community Center of Owensboro-Daviess County Inc.

990 • Fiscal year 2017 • EIN 31-1044915

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 15, 2017

1650 West Second StreetOwensboro, KY 42301

(270) 687-4640

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.20x

Higher debt load relative to assets than 72% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.08x

Higher debt load relative to revenue than 63% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

43rd percentile

1.2%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

40th percentile

0.0%

Faster asset growth than 40% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-4.6%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$212,259

Up $54 (+0.0%) from 2016

Net Assets

Up

$170,793

Up $5,883 (+3.6%) from 2016

Liabilities

Down

$41,466

Down $5,829 (-12%) from 2016

Revenue

Down

$503,293

Down $24,038 (-4.6%) from 2016

Expenses

Up

$497,410

Up $582 (+0.1%) from 2016

Net Income

Down

$5,883

Down $24,620 (-81%) from 2016

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2015: $161,843Liabilities 2015: $53,703Net Assets 2015: $108,1402015Assets 2016: $212,205Liabilities 2016: $47,295Net Assets 2016: $164,9102016Assets 2017: $212,259Liabilities 2017: $41,466Net Assets 2017: $170,7932017Assets 2018: $194,626Liabilities 2018: $115,206Net Assets 2018: $79,4202018Assets 2020: $247,998Liabilities 2020: $112,701Net Assets 2020: $135,2972020Assets 2021: $392,487Liabilities 2021: $39,843Net Assets 2021: $352,6442021Assets 2022: $433,671Liabilities 2022: $54,813Net Assets 2022: $378,8582022Assets 2023: $446,627Liabilities 2023: $78,599Net Assets 2023: $368,0282023Assets 2024: $449,667Liabilities 2024: $58,201Net Assets 2024: $391,4662024

Highlighted filing

2017

Assets$212,259
Liabilities$41,466
Net Assets$170,793

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $391,380Expenses 2015: $456,754Net Income 2015: -$65,3742015Revenue 2016: $527,331Expenses 2016: $496,828Net Income 2016: $30,5032016Revenue 2017: $503,293Expenses 2017: $497,410Net Income 2017: $5,8832017Revenue 2018: $433,401Expenses 2018: $524,774Net Income 2018: -$91,3732018Revenue 2020: $580,432Expenses 2020: $514,377Net Income 2020: $66,0552020Revenue 2021: $761,741Expenses 2021: $544,394Net Income 2021: $217,3472021Revenue 2022: $599,275Expenses 2022: $573,061Net Income 2022: $26,2142022Revenue 2023: $647,607Expenses 2023: $657,388Net Income 2023: -$9,7812023Revenue 2024: $707,962Expenses 2024: $684,524Net Income 2024: $23,4382024

Highlighted filing

2017

Revenue$503,293
Expenses$497,410
Net Income$5,883
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 15, 2017
Return Version
2016v3.0
Gross Receipts
$585,821
Mission and Program Overview

Mission

The Senior Community Center provides and coordinates services and social activities for seniors that enhance their dignity, improve their independence, and encourage their involvement in the community.

The organization is organized for the purpose of maintenance, support, operation and extension of the munday activity center, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$35,115$106,623▲ $71,508
Land, Buildings, and Equipment, Net$102,272$96,701▼ $5,571
Savings and Temporary Cash Investments$24,330$0▼ $24,330
Cash and Non-Interest-Bearing Accounts$41,976$4,848▼ $37,128
Prepaid Expenses and Deferred Charges$8,151$3,802▼ $4,349
Accounts Receivable$361$285▼ $76
Total Assets$212,205$212,259▲ $54
Liabilities
Accounts Payable and Accrued Expenses$31,322$28,431▼ $2,891
Deferred Revenue$15,973$13,035▼ $2,938
Total Liabilities$47,295$41,466▼ $5,829
Net Assets / Fund Balance
Temporarily Rstr Net Assets$58,719$122,380▲ $63,661
Unrestricted Net Assets$106,191$48,413▼ $57,778
Total Net Assets Fund Balance$164,910$170,793▲ $5,883
Total Liabilities and Net Assets / Fund Balance$212,205$212,259▲ $54

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$96,701$132,210$228,911
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$510,181
Program Service Revenue
$0
Investment Income
$56
Other Revenue
$-6,944
All Other Contributions
$176,986
Change in Net Assets
$5,883

Audited Revenue Reconciliation

Revenue per Audited Statements
$503,293
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$82,528
Total Revenue per Audited Statements
$585,821
Total Revenue per Form 990
$503,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$260,545
Other Expenses$236,865
Total Fundraising Expense$5,735
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$205,304$31,667-$236,971
Travel$35,941$2,672-$38,613
All Other Expenses$15,763$9,456$5,735$30,954
Payroll Taxes$18,655$2,073-$20,728
Insurance$15,282$1,699-$16,981
Depreciation Depletion$12,234$1,360-$13,594
Other Expenses$11,869$733-$12,602
Occupancy$2,231$4,464-$6,695
Office Expenses$5,107$570-$5,677
Other Employee Benefits$2,560$286-$2,846
Conferences and Meetings$2,473$274-$2,747
Total Functional Expenses$413,940$77,735$5,735$497,410

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$579,938
Expenses per Audited Statements$497,410
Total Expenses per Form 990$497,410
Expenses Not Reported on Form 990$82,528
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$13,050
Fundraising Gross Income$7,938
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bingo$4,442$4,442$7,665$-3,223
Dinner$29,934$3,496$5,385$-1,889
Total Events$34,376$7,938$13,050$-5,112
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
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
Yes
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

A copy of the form 990 is given to board members for their review.

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

The organization has a strict policy that is reviewed at least annually, but requires immediate action if there is a possible conflict.

Form 990, Part VI, Section B, Line 15

Key employees and officers salaries are reviewed by the board.

Form 990, Part VI, Section C, Line 19

The organization makes all relevant documents available upon request.

Filing and Contact Details

Filer

Filer Name
Munday Activity Center Inc
EIN
31-1044915
Phone
2706874640
Address
1650 WEST SECOND STREET, OWENSBORO, KY 42301

Signing Officer

Name
Dana Peveler
Title
Executive Director
Phone
2706874640
Signed
2017-12-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dana Peveler
Formed
1982
Legal Domicile
Ky
Voting Board Members
18
Independent Board Members
18
Employees
26
Volunteers
0

Preparer

Firm
Alexander & Company Psc
Address
2707 BRECKENRIDGE ST, OWENSBORO, KY 42303
Preparer
Andy Roberts CPA
Phone
2706843237
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

This process has not changed.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses deducted from income 67,372. Cost of goods sold 2,106. Direct fundraising expenses 13,050.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 67,372. Cost of goods sold 2,106. Direct fundraising expenses 13,050.

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IRS990/NetAssetsOrFundBalancesEOYAmt0170793
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5112
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5112
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0127
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0127
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0-21493
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-21493
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04464
IRS990/OccupancyGrp/ProgramServicesAmt02231
IRS990/OccupancyGrp/TotalAmt06695
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0570
IRS990/OfficeExpensesGrp/ProgramServicesAmt05107
IRS990/OfficeExpensesGrp/TotalAmt05677
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0286
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02560
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02846
IRS990/OtherExpensesGrp/Desc0CONGREGATE MEALS
IRS990/OtherExpensesGrp/Desc1IN-KIND DONATIONS
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENT AND MAIN
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120492
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21989
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3733
IRS990/OtherExpensesGrp/ProgramServicesAmt068624
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt217897
IRS990/OtherExpensesGrp/ProgramServicesAmt311869
IRS990/OtherExpensesGrp/TotalAmt068624
IRS990/OtherExpensesGrp/TotalAmt120492
IRS990/OtherExpensesGrp/TotalAmt219886
IRS990/OtherExpensesGrp/TotalAmt312602
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019534
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019534
IRS990/OtherRevenueTotalAmt019534
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt031667
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0205304
IRS990/OtherSalariesAndWagesGrp/TotalAmt0236971
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02073
IRS990/PayrollTaxesGrp/ProgramServicesAmt018655
IRS990/PayrollTaxesGrp/TotalAmt020728
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt035115
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0106623
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08151
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03802
IRS990/PrincipalOfficerNm0DANA PEVELER
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0556214
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt049
IRS990/PYOtherExpensesAmt0259470
IRS990/PYOtherRevenueAmt0-28932
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt030503
IRS990/PYSalariesCompEmpBnftPaidAmt0237358
IRS990/PYTotalExpensesAmt0496828
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0527331
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt05883
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0-21493
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024330
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0483743
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0516066
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0373898
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0351387
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0340840
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02065934
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt045935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt047512
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt047481
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt047360
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt044696
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0232984
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt016999
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt019534
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt021180
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt014143
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt037514
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt025911
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0118282
IRS990ScheduleA/PublicSupportCY170Pct00.85470
IRS990ScheduleA/PublicSupportPY170Pct00.84700
IRS990ScheduleA/PublicSupportTotal170Amt02065934
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0483743
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0516066
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0373898
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0351387
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0340840
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02065934
IRS990ScheduleA/TotalSupportAmt02417200
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/EquipmentGrp/BookValueAmt096701
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0132210
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0228911
IRS990ScheduleD/ExpensesNotReportedAmt082528
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0497410
IRS990ScheduleD/OtherExpensesIncludedAmt082528
IRS990ScheduleD/OtherRevenueAmt082528
IRS990ScheduleD/RevenueNotReportedAmt082528
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0503293
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSES DEDUCTED FROM INCOME 67,372. COST OF GOODS SOLD 2,106. DIRECT FUNDRAISING EXPENSES 13,050.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES 67,372. COST OF GOODS SOLD 2,106. DIRECT FUNDRAISING EXPENSES 13,050.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt096701
IRS990ScheduleD/TotalExpensesPerForm990Amt0497410
IRS990ScheduleD/TotalRevenuePerForm990Amt0503293

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