Civic Intelligence

Metropolitan Community Services Inc.

990 • Fiscal year 2016 • EIN 31-1062849

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

37 Robinwood AveColumbus, OH 43213

(614) 338-8733

Siviq Scores

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

Liabilities / Assets

99th percentile

4.84x

Higher debt load relative to assets than 99% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.17x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

24th percentile

-7.8%

Higher net margin than 24% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

75th percentile

$65,999

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

3rd percentile

-48%

Faster asset growth than 3% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

86th percentile

45%

Faster revenue growth than 86% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$25,312

Down $23,096 (-48%) from 2015

Net Assets

Down

-$97,231

Down $55,051 (-131%) from 2015

Liabilities

Up

$122,543

Up $31,955 (+35%) from 2015

Revenue

Up

$706,868

Up $218,251 (+45%) from 2015

Expenses

Up

$761,919

Up $227,252 (+43%) from 2015

Net Income

Down

-$55,051

Down $9,001 (-20%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2015: $48,408Liabilities 2015: $90,588Net Assets 2015: -$42,1802015Assets 2016: $25,312Liabilities 2016: $122,543Net Assets 2016: -$97,2312016Assets 2017: $78,569Liabilities 2017: $111,524Net Assets 2017: -$32,9552017Assets 2018: $108,953Liabilities 2018: $136,264Net Assets 2018: -$27,3112018Assets 2019: $140,938Liabilities 2019: $43,881Net Assets 2019: $97,0572019Assets 2020: $566,602Liabilities 2020: $34,292Net Assets 2020: $532,3102020Assets 2021: $469,694Liabilities 2021: $321,467Net Assets 2021: $148,2272021Assets 2022: $445,342Liabilities 2022: $318,460Net Assets 2022: $126,8822022Assets 2023: $188,420Liabilities 2023: $440,932Net Assets 2023: -$252,5122023Assets 2024: $1,432Liabilities 2024: $252,500Net Assets 2024: -$251,0682024

Highlighted filing

2016

Assets$25,312
Liabilities$122,543
Net Assets-$97,231

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $488,617Expenses 2015: $534,667Net Income 2015: -$46,0502015Revenue 2016: $706,868Expenses 2016: $761,919Net Income 2016: -$55,0512016Revenue 2017: $1,198,539Expenses 2017: $1,159,189Net Income 2017: $39,3502017Revenue 2018: $1,082,684Expenses 2018: $1,076,468Net Income 2018: $6,2162018Revenue 2019: $1,577,071Expenses 2019: $1,525,038Net Income 2019: $52,0332019Revenue 2020: $1,649,286Expenses 2020: $1,456,946Net Income 2020: $192,3402020Revenue 2021: $265,154Expenses 2021: $720,632Net Income 2021: -$455,4782021Revenue 2022: $570,459Expenses 2022: $591,804Net Income 2022: -$21,3452022Revenue 2023: $238,670Expenses 2023: $245,763Net Income 2023: -$7,0932023Revenue 2024: $102,321Expenses 2024: $139,726Net Income 2024: -$37,4052024

Highlighted filing

2016

Revenue$706,868
Expenses$761,919
Net Income-$55,051
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$707,578
Mission and Program Overview

Mission

Providing mentoring services and job training to at-risk populations and others

Providing mentoring services and job training to at-risk population and others.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,933$13,137▲ $8,204
Accounts Receivable$23,788$5,473▼ $18,315
Land, Buildings, and Equipment, Net$16,301$3,316▼ $12,985
Loans From Officers Directors$2,000$2,000→ $0
Total Assets$48,408$25,312▼ $23,096
Other Assets Total$3,386$3,386→ $0
Liabilities
Other Liabilities$31,548$49,515▲ $17,967
Unsecured Notes Loans Payable$51,380$46,967▼ $4,413
Accounts Payable and Accrued Expenses$5,660$24,061▲ $18,401
Total Liabilities$90,588$122,543▲ $31,955
Net Assets / Fund Balance
Unrestricted Net Assets$-42,180$-97,231▼ $55,051
Total Net Assets Fund Balance$-42,180$-97,231▼ $55,051
Total Liabilities and Net Assets / Fund Balance$48,408$25,312▼ $23,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,316$68,239$71,555
Other Land Buildings-$2,520$2,520
Other Assets Org$3,386--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian WoodsCEO/directorFT$65,999$65,999
Carol BowmanBoard SecretaryFT$19,116$19,116

Board Members and Trustees

NameTitle
Granville WaitersBoard President
Dr BRIAN KVITKOBoard Vice-president
Beth BerkemerBoard Member
John MillsBoard Member
Johnny MitchellBoard Member
Robert BaileyBoard Member
Stephanie TaylorBoard Member
Steve ShkolnikBoard Member
Trey AddisonBoard Member
Wolfgang LantBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$662,521
Program Service Revenue
$38,458
Investment Income
$0
Other Revenue
$5,889
All Other Contributions
$7,184
Change in Net Assets
$-55,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$416,164
Other Expenses$345,755
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$285,393--$285,393
Fees for Services Management$152,492$8,743-$161,235
Current Officers, Directors, Trustees, and Key Employees$67,981$17,134-$85,115
Occupancy$53,750$6,250-$60,000
Payroll Taxes$41,733$3,923-$45,656
Office Expenses$24,831$14,835-$39,666
Travel$19,013$4,454-$23,467
Other Expenses$12,127$1,762-$13,889
Depreciation Depletion-$13,026-$13,026
Fees for Services Accounting$7,225$652-$7,877
Insurance$5,203$2,381-$7,584
Interest-$2,557-$2,557
Fees for Services Legal-$270-$270
Total Functional Expenses$677,352$84,567$0$761,919
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,599
Fundraising Direct Expenses$710
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jail Bail$6,599$6,599$710$5,889
Other Fundraising----
Total Events$6,599$6,599$710$5,889
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
Loans from Officers, Directors, Trustees, and Key Employees$2,000$2,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$35,500
State, Local Tax Withheld$14,015
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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 A, Line 2

The organizations ceo and cfo are siblings

Form 990, Part VI, Section B, Line 11A

A cpa prepared the 990 form. At board meeting a completed form is distributed to board members who note their approval in the board minutes after review.

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

The governing board members are required to sign a statement regarding conflict of interest.

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

The board reviews the proposed compensation for key members of the organization. The board approves all proposed compensation at their regular meetings.

Filing and Contact Details

Filer

Filer Name
Metropolitan Community Services Inc
EIN
31-1062849
Phone
6143388733
Address
37 ROBINWOOD AVE, COLUMBUS, OH 43213
Doing Business As
Mcs-touch

Signing Officer

Name
Brian Woods
Title
CEO
Phone
6143388733
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Woods
Formed
1984
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
10
Employees
86

Preparer

Firm
Gueye & Associates CPA Inc
Address
2246 S HAMILTON RD SUITE 102, COLUMBUS, OH 43232
Preparer
Alioune Gueye
Phone
6143420297
Supplemental Narrative

Additional Explanations

Form 990, Part III, Section 4, Line 4C

From lawn project, aarp and umadop - program expenses14,183, program revenues38,458. Includes other programs for at-risk population such as the repair and refurbishing of donated equipment that are later sold, mowing services with the city of columbus, in which the organization contracts with the city to perform janitorial services by at risk population.

Form 990, Part V, Line 3B

The organization did not have any unrelated business income in 2016

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IRS990/OtherExpensesGrp/ProgramServicesAmt212127
IRS990/OtherExpensesGrp/TotalAmt04328
IRS990/OtherExpensesGrp/TotalAmt15121
IRS990/OtherExpensesGrp/TotalAmt26735
IRS990/OtherExpensesGrp/TotalAmt313889
IRS990/OtherLiabilitiesGrp/BOYAmt031548
IRS990/OtherLiabilitiesGrp/EOYAmt049515
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0285393
IRS990/OtherSalariesAndWagesGrp/TotalAmt0285393
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03923
IRS990/PayrollTaxesGrp/ProgramServicesAmt041733
IRS990/PayrollTaxesGrp/TotalAmt045656
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BRIAN WOODS
IRS990/ProfessionalFundraisingInd0true
IRS990/ProgramServiceRevenueGrp/BusinessCd0443120
IRS990/ProgramServiceRevenueGrp/Desc0Store Sale
IRS990/ProgramServiceRevenueGrp/Desc1Mowing Services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt015182
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123276
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt015182
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123276
IRS990/ProgSrvcAccomActy2Grp/Desc0Ohio Criminal Justice Program OCJS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt021517
IRS990/ProgSrvcAccomActy2Grp/GrantAmt018600
IRS990/ProgSrvcAccomActy3Grp/Desc0Other programs for at-risk population
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt014183
IRS990/ProgSrvcAccomActy3Grp/GrantAmt038458
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0357820
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0222910
IRS990/PYOtherRevenueAmt059170
IRS990/PYProgramServiceRevenueAmt071627
IRS990/PYRevenuesLessExpensesAmt0-46050
IRS990/PYSalariesCompEmpBnftPaidAmt0311757
IRS990/PYTotalExpensesAmt0534667
IRS990/PYTotalRevenueAmt0488617
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-55051
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0707577
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0488617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0512243
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0478144
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0367681
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02554262
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt02554262
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0707577
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0488617
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0512243
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0478144
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0367681
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02554262
IRS990ScheduleA/TotalSupportAmt02554662
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0400
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03316
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068239
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071555
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt035500
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03386
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02520
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt114015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1State, Local Tax Withheld
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03316
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03386
IRS990ScheduleD/TotalLiabilityAmt049515
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0710
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JAIL BAIL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt06599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt06599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt06599
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt06599
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05889
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0710
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0710
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0MCS TOUCH ORGANIZES AN ANNUAL JAIL BAIL FUNDRAISING WHERE DONATIONS ARE SOUGHT FROM THE PUBLIC. IN 2016, THE ORGANIZATION COLLECTED A TOTAL OF 6,599.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Part II Line 1
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONAL EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt02000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0BRIAN WOODS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0BRIAN WOODS HAS LOANED THE ORGANIZATION A TOTAL OF 2,000. AS OF 12/31/2016, THIS BALANCE WAS STILL OUTSTANDING
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Line 3
IRS990ScheduleL/TotalBalanceDueAmt02000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FROM LAWN PROJECT, AARP AND UMADOP - PROGRAM EXPENSES14,183, PROGRAM REVENUES38,458. INCLUDES OTHER PROGRAMS FOR AT-RISK POPULATION SUCH AS THE REPAIR AND REFURBISHING OF DONATED EQUIPMENT THAT ARE LATER SOLD, MOWING SERVICES WITH THE CITY OF COLUMBUS, IN WHICH THE ORGANIZATION CONTRACTS WITH THE CITY TO PERFORM JANITORIAL SERVICES BY AT RISK POPULATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN 2016
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS CEO AND CFO ARE SIBLINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CPA PREPARED THE 990 FORM. AT BOARD MEETING A COMPLETED FORM IS DISTRIBUTED TO BOARD MEMBERS WHO NOTE THEIR APPROVAL IN THE BOARD MINUTES AFTER REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING BOARD MEMBERS ARE REQUIRED TO SIGN A STATEMENT REGARDING CONFLICT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWS THE PROPOSED COMPENSATION FOR KEY MEMBERS OF THE ORGANIZATION. THE BOARD APPROVES ALL PROPOSED COMPENSATION AT THEIR REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Section 4, Line 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part V, Line 3B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12C

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