Civic Intelligence

Berkeley County Congregational Cooperative Action Project Inc.

990 • Fiscal year 2015 • EIN 31-1051462

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 21, 2016

336 South Queen StreetMartinsburg, WV 25401-3232

(304) 263-3940

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

70th percentile

17%

Faster asset growth than 70% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-17%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$260,388

Up $38,654 (+17%) from 2014

Net Assets

Up

$258,521

Up $37,509 (+17%) from 2014

Liabilities

Up

$1,867

Up $1,145 (+159%) from 2014

Revenue

Down

$337,825

Down $67,270 (-17%) from 2014

Expenses

Down

$300,316

Down $84,250 (-22%) from 2014

Net Income

Up

$37,509

Up $16,980 (+83%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $131,929Liabilities 2011: $4,722Net Assets 2011: $127,2072011Assets 2012: $131,544Liabilities 2012: $6,100Net Assets 2012: $125,4442012Assets 2013: $203,749Liabilities 2013: $3,266Net Assets 2013: $200,4832013Assets 2014: $221,734Liabilities 2014: $722Net Assets 2014: $221,0122014Assets 2015: $260,388Liabilities 2015: $1,867Net Assets 2015: $258,5212015Assets 2016: $274,960Liabilities 2016: $3,669Net Assets 2016: $271,2912016Assets 2017: $238,494Liabilities 2017: $20Net Assets 2017: $238,4742017Assets 2018: $221,930Liabilities 2018: $0Net Assets 2018: $221,9302018Assets 2019: $197,631Liabilities 2019: $600Net Assets 2019: $197,0312019Assets 2020: $335,030Liabilities 2020: $3,197Net Assets 2020: $331,8332020Assets 2021: $572,959Liabilities 2021: $500Net Assets 2021: $572,4592021Assets 2022: $632,448Liabilities 2022: $500Net Assets 2022: $631,9482022Assets 2023: $666,162Liabilities 2023: $14,352Net Assets 2023: $651,8102023Assets 2024: $723,510Liabilities 2024: $25,182Net Assets 2024: $698,3282024

Highlighted filing

2015

Assets$260,388
Liabilities$1,867
Net Assets$258,521

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2011: $454,9532011Expenses 2012: $370,6302012Revenue 2013: $457,490Expenses 2013: $382,451Net Income 2013: $75,0392013Revenue 2014: $405,095Expenses 2014: $384,566Net Income 2014: $20,5292014Revenue 2015: $337,825Expenses 2015: $300,316Net Income 2015: $37,5092015Revenue 2016: $372,709Expenses 2016: $359,939Net Income 2016: $12,7702016Revenue 2017: $328,498Expenses 2017: $361,315Net Income 2017: -$32,8172017Revenue 2018: $339,606Expenses 2018: $356,150Net Income 2018: -$16,5442018Revenue 2019: $437,857Expenses 2019: $462,756Net Income 2019: -$24,8992019Revenue 2020: $521,148Expenses 2020: $386,346Net Income 2020: $134,8022020Revenue 2021: $512,193Expenses 2021: $271,567Net Income 2021: $240,6262021Revenue 2022: $431,298Expenses 2022: $371,809Net Income 2022: $59,4892022Revenue 2023: $671,914Expenses 2023: $652,052Net Income 2023: $19,8622023Revenue 2024: $736,676Expenses 2024: $690,158Net Income 2024: $46,5182024

Highlighted filing

2015

Revenue$337,825
Expenses$300,316
Net Income$37,509
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 21, 2016
Return Version
2015v2.1
Gross Receipts
$337,825
Mission and Program Overview

Mission

Emergency Financial/Food Assistance

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$187,597$218,570▲ $30,973
Investments in Publicly Traded Securities$25,771$25,815▲ $44
Prepaid Expenses and Deferred Charges$4,865$9,714▲ $4,849
Pledges and Grants Receivable-$3,500-
Land, Buildings, and Equipment, Net$1,933$1,262▼ $671
Total Assets$221,734$260,388▲ $38,654
Other Assets Total$1,568$1,527▼ $41
Liabilities
Accounts Payable and Accrued Expenses$722$1,867▲ $1,145
Total Liabilities$722$1,867▲ $1,145
Net Assets / Fund Balance
Unrestricted Net Assets$221,012$258,521▲ $37,509
Total Net Assets Fund Balance$221,012$258,521▲ $37,509
Total Liabilities and Net Assets / Fund Balance$221,734$260,388▲ $38,654

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,262$2,989$4,251
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joellen CannedyVice President
Becky PyneDirector
Beverly HosbyDirector
Beverly Van MetreDirector
Bill FalesDirector
Doug FryeDirector
Frank FarmerDirector
John WashingtonDirector
Kin SayreDirector
Leitha CollinsDirector
Lilian SmithDirector
Lynne SteptoeDirector
Michael HeilmanDirector
Phil SteptoeDirector
Rich BuhrmanDirector
Rick LowmanDirector
Ruanna HessDirector
Steve TruaxDirector
Sue BoslauDirector
Suzanne MccauliffeDirector
Judy BrumbeckAssit. Treasurer
Pam WagonerPresient
Margot GumSecretary
Pat WeinrichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$336,035
Program Service Revenue
$0
Investment Income
$346
Other Revenue
$1,444
All Other Contributions
$304,488
Change in Net Assets
$37,509

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 AmountValuation Method
Food Inventory115,468$115,468Estimated $1.00/lb.
Total Noncash Contributions115,468$115,468-

Audited Revenue Reconciliation

Revenue per Audited Statements
$337,825
Total Revenue per Audited Statements
$337,825
Total Revenue per Form 990
$337,825
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$281,432
Other Expenses$18,884
Total Fundraising Expense$1,384
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$281,432--$281,432
Fees for Services Accounting$0$3,900$0$3,900
Occupancy$1,800$1,800$0$3,600
Information Technology$1,374$1,374$145$2,893
Insurance$597$596$0$1,193
Other Expenses$0$25$1,158$1,183
Office Expenses$0$704$78$782
All Other Expenses$0$775$3$778
Depreciation Depletion$0$671$0$671
Total Functional Expenses$285,919$13,013$1,384$300,316

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$300,316
Total Expenses per Audited Statements$300,316
Total Expenses per Form 990$300,316
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
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
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
Filing and Contact Details

Filer

Filer Name
Berkeley County Congregational Cooperative Action Project Inc
EIN
31-1051462
Phone
3042633940
Address
336 South Queen Street, Martinsburg, WV 25401-3232

Signing Officer

Name
Peter Dufourny
Title
Treasurer
Phone
3042633940
Signed
2016-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Dufourny
Formed
1982
Legal Domicile
Wv
Voting Board Members
24
Independent Board Members
24
Employees
0
Volunteers
101

Preparer

Firm
J C Kunkle & Associates AC
Address
164 Lina Lane, Martinsburg, WV 25405-5227
Preparer
John C Kunkle
Phone
3042639299
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

It is presented at Board meeting for review.

Pt VI, Line 12C

Annual conflict of interest disclosure statement required.

Pt VI, Line 19

These documents are available upon request and are presented at annual meeting.

Pt VI, Line 6

The Organization has members.

Pt VI, Line 7A

Members elect governing body.

Pt VI, Line 2

Phil Steptoe and Lynne Seibert Steptoe are husband and wife.

Pt XII, Line 2C

No changes in process. Oversight by Executive Committee.

Form 990, Part IX, Line 24E

Postage 502. 0. 499. 3.

Form 990, Part IX, Line 24E

Maintenance 276. 0. 276. 0.

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IRS990/InsuranceGrp/TotalAmt01193
IRS990/InvestmentIncomeGrp/ExclusionAmt0346
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0346
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt025771
IRS990/InvestmentsPubTradedSecGrp/EOYAmt025815
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02989
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01933
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01262
IRS990/LandBldgEquipCostOrOtherBssAmt04251
IRS990/LegalDomicileStateCd0WV
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt01444
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt01444
IRS990/MissionDesc0Emergency Financial/Food Assistance
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0221012
IRS990/NetAssetsOrFundBalancesEOYAmt0258521
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0115468
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01800
IRS990/OccupancyGrp/ProgramServicesAmt01800
IRS990/OccupancyGrp/TotalAmt03600
IRS990/OfficeExpensesGrp/FundraisingAmt078
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0704
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0782
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01568
IRS990/OtherAssetsTotalGrp/EOYAmt01527
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/Desc1Miscellaneous
IRS990/OtherExpensesGrp/Desc2Printing
IRS990/OtherExpensesGrp/Desc3Licenses and permits
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt31158
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0715
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11268
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21185
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt325
IRS990/OtherExpensesGrp/ProgramServicesAmt0716
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt01431
IRS990/OtherExpensesGrp/TotalAmt11268
IRS990/OtherExpensesGrp/TotalAmt21185
IRS990/OtherExpensesGrp/TotalAmt31183
IRS990/OtherRevenueTotalAmt01444
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt03500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04865
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09714
IRS990/PrincipalOfficerNm0PETER DUFOURNY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0403576
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0368673
IRS990/PYInvestmentIncomeAmt0525
IRS990/PYOtherExpensesAmt015893
IRS990/PYOtherRevenueAmt0994
IRS990/PYRevenuesLessExpensesAmt020529
IRS990/PYTotalExpensesAmt0384566
IRS990/PYTotalRevenueAmt0405095
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt037509
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: Miscellaneous 2011: 257. 2012: 950. 2013: 0. 2014: 0. 2015: 1444. Description: Fundraising 2011: 14734. 2012: 1905. 2013: 913. 2014: 994. 2015: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0336035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0402576
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0455981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0245271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0232662
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01672525
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0346
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0525
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0596
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0612
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0620
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02699
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0346
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0525
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0596
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0612
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0620
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02699
IRS990ScheduleA/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt01444
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0994
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0913
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02855
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt014991
IRS990ScheduleA/OtherIncome509Grp/TotalAmt021197
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98590
IRS990ScheduleA/PublicSupportPY509Pct00.98540
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01672525
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0336035
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0402576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0455981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0245271
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0232662
IRS990ScheduleA/Total509Grp/TotalAmt01672525
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01696421
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01262
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02989
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04251
IRS990ScheduleD/ExpensesSubtotalAmt0300316
IRS990ScheduleD/RevenueSubtotalAmt0337825

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.24$0.25$6.98$7.37$6.90$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.66$0.14$6.52$6.72$6.52$0.20
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.32$0.01$6.32$4.31$3.72$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.73$0.01$5.72$5.12$2.72$2.41
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.35$0.03$3.32$5.21$3.86$1.35
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.98$0.01$1.97$4.38$4.63$0.25
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$3.40$3.56$0.17
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.00$2.38$3.28$3.61$0.33
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$0.04$2.71$3.73$3.60$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.60$0.02$2.59$3.38$3.00$0.38
2014Detailed filing. Detailed filing data is available for this year.$2.22$0.01$2.21$4.05$3.85$0.21
2013Detailed filing. Detailed filing data is available for this year.$2.04$0.03$2.00$4.57$3.82$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.06$1.25$3.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.05$1.27$4.55
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • <$500k nonprofits