Civic Intelligence

Berkeley County Congregational Cooperative Action Project Inc.

990 • Fiscal year 2016 • EIN 31-1051462

Jan 01, 2016 to Dec 31, 2016 • Filed on Jul 24, 2017

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

64th percentile

0.01x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

63rd percentile

0.01x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

51st percentile

3.4%

Higher net margin than 51% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

57th percentile

5.6%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Up

$274,960

Up $14,572 (+5.6%) from 2015

Net Assets

Up

$271,291

Up $12,770 (+4.9%) from 2015

Liabilities

Up

$3,669

Up $1,802 (+97%) from 2015

Revenue

Up

$372,709

Up $34,884 (+10%) from 2015

Expenses

Up

$359,939

Up $59,623 (+20%) from 2015

Net Income

Down

$12,770

Down $24,739 (-66%) from 2015

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

2016

Assets$274,960
Liabilities$3,669
Net Assets$271,291

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

2016

Revenue$372,709
Expenses$359,939
Net Income$12,770
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jul 24, 2017
Return Version
2016v3.0
Gross Receipts
$372,709
Mission and Program Overview

Mission

Emergency Financial/Food Assistance

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$218,570$234,648▲ $16,078
Investments in Publicly Traded Securities$25,815$25,818▲ $3
Prepaid Expenses and Deferred Charges$9,714$9,481▼ $233
Pledges and Grants Receivable$3,500$2,500▼ $1,000
Land, Buildings, and Equipment, Net$1,262$880▼ $382
Total Assets$260,388$274,960▲ $14,572
Other Assets Total$1,527$1,633▲ $106
Liabilities
Accounts Payable and Accrued Expenses$1,867$3,669▲ $1,802
Total Liabilities$1,867$3,669▲ $1,802
Net Assets / Fund Balance
Unrestricted Net Assets$258,521$271,291▲ $12,770
Total Net Assets Fund Balance$258,521$271,291▲ $12,770
Total Liabilities and Net Assets / Fund Balance$260,388$274,960▲ $14,572

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$880$3,371$4,251
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phil SteptoePresident
Steve TruaxVice President
Beverly HosbyDirector
Beverly Van MetreDirector
Catherine ThompsonDirector
Doug FryeDirector
Frank FarmerDirector
Joan RoachDirector
John WashingtonDirector
Judy SiddleDirector
Kin SayreDirector
Lillian SmithDirector
Pam WagonerDirector
Rich BuhrmanDirector
Ruanna HessDirector
Sue BoslauDirector
Vel ChapmanDirector
Vicki SmithAsst. Treasurer
Lynne SteptoeSecretary
Pete DufournyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$372,447
Program Service Revenue
$0
Investment Income
$238
Other Revenue
$24
All Other Contributions
$338,177
Change in Net Assets
$12,770

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 Inventory123,361$123,361Estimated $1.00/lb.
Total Noncash Contributions123,361$123,361-

Audited Revenue Reconciliation

Revenue per Audited Statements
$372,709
Total Revenue per Audited Statements
$372,709
Total Revenue per Form 990
$372,709
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$338,015
Other Expenses$21,924
Total Fundraising Expense$5,613
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$338,015--$338,015
Fees for Services Accounting$0$3,900$0$3,900
Occupancy$1,800$1,800$0$3,600
Information Technology$1,085$1,085$114$2,284
Office Expenses$0$1,311$294$1,605
Insurance$597$596$0$1,193
Other Expenses$0$1,045$0$1,045
All Other Expenses$0$334$376$710
Depreciation Depletion$0$382$0$382
Total Functional Expenses$342,685$11,641$5,613$359,939

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$359,939
Total Expenses per Audited Statements$359,939
Total Expenses per Form 990$359,939
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
2017-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peter Dufourny
Formed
1982
Legal Domicile
Wv
Voting Board Members
20
Independent Board Members
20
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 521. 0. 145. 376.

Form 990, Part IX, Line 24E

Miscellaneous 189. 0. 189. 0.

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IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt024
IRS990/MissionDesc0Emergency Financial/Food Assistance
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0258521
IRS990/NetAssetsOrFundBalancesEOYAmt0271291
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt0123361
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01800
IRS990/OccupancyGrp/ProgramServicesAmt01800
IRS990/OccupancyGrp/TotalAmt03600
IRS990/OfficeExpensesGrp/FundraisingAmt0294
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01311
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt01605
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01527
IRS990/OtherAssetsTotalGrp/EOYAmt01633
IRS990/OtherExpensesGrp/Desc0Licenses and permits
IRS990/OtherExpensesGrp/Desc1Printing
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Maintenance
IRS990/OtherExpensesGrp/FundraisingAmt04305
IRS990/OtherExpensesGrp/FundraisingAmt1524
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1524
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2664
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt31045
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1524
IRS990/OtherExpensesGrp/ProgramServicesAmt2664
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt04305
IRS990/OtherExpensesGrp/TotalAmt11572
IRS990/OtherExpensesGrp/TotalAmt21328
IRS990/OtherExpensesGrp/TotalAmt31045
IRS990/OtherRevenueTotalAmt024
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03500
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt02500
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09714
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09481
IRS990/PrincipalOfficerNm0PETER DUFOURNY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0336035
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0281432
IRS990/PYInvestmentIncomeAmt0346
IRS990/PYOtherExpensesAmt018884
IRS990/PYOtherRevenueAmt01444
IRS990/PYRevenuesLessExpensesAmt037509
IRS990/PYTotalExpensesAmt0300316
IRS990/PYTotalRevenueAmt0337825
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt012770
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 2012: 950. 2013: 0. 2014: 0. 2015: 1444. 2016: 24. Description: Fundraising 2012: 1905. 2013: 913. 2014: 994. 2015: 0. 2016: 0.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0372447
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0336035
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0402576
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0455981
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0245271
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01812310
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0238
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0346
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0525
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0596
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0612
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02317
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0238
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0346
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0525
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0596
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0612
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02317
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00160
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt024
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01444
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0994
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0913
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02855
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06230
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99530
IRS990ScheduleA/PublicSupportPY509Pct00.98590
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt01812310
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0372447
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0336035
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0402576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0455981
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0245271
IRS990ScheduleA/Total509Grp/TotalAmt01812310
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01820857
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/BookValueAmt0880
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03371
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04251
IRS990ScheduleD/ExpensesSubtotalAmt0359939
IRS990ScheduleD/RevenueSubtotalAmt0372709
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0880
IRS990ScheduleD/TotalExpensesPerForm990Amt0359939
IRS990ScheduleD/TotalRevenuePerForm990Amt0372709
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0372709
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0359939
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Emergency Financial and Food
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt0338015
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Payments on behalf of individuals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cost
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Eligible individuals recieve grant awards indirectly. All grant funds are paid to applicable vendors, landlords and others on behalf of the individuals.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, col (b)
IRS990/ScheduleJRequiredInd0false

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
2016Detailed filing. Detailed filing data is available for this year.$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. 2016 filings • 501(c)3 • <$500k nonprofits