Civic Intelligence

Metropolitan Community Services Inc.

990 • Fiscal year 2018 • EIN 31-1062849

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 19, 2019

4040 E Broad StWhitehall, OH 43213

(614) 338-8733

Siviq Scores

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

Liabilities / Assets

95th percentile

1.25x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

56th percentile

0.13x

Higher debt load relative to revenue than 56% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

42nd percentile

0.6%

Higher net margin than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

49th percentile

$62,118

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

89th percentile

39%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

22nd percentile

-9.7%

Faster revenue growth than 22% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$108,953

Up $30,384 (+39%) from 2017

Net Assets

Up

-$27,311

Up $5,644 (+17%) from 2017

Liabilities

Up

$136,264

Up $24,740 (+22%) from 2017

Revenue

Down

$1,082,684

Down $115,855 (-9.7%) from 2017

Expenses

Down

$1,076,468

Down $82,721 (-7.1%) from 2017

Net Income

Down

$6,216

Down $33,134 (-84%) from 2017

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

2018

Assets$108,953
Liabilities$136,264
Net Assets-$27,311

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

2018

Revenue$1,082,684
Expenses$1,076,468
Net Income$6,216
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 19, 2019
Return Version
2018v3.1
Gross Receipts
$1,082,684
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
Accounts Receivable$27,995$68,875▲ $40,880
Cash and Non-Interest-Bearing Accounts$44,796$35,182▼ $9,614
Loans From Officers Directors$7,000$7,000→ $0
Land, Buildings, and Equipment, Net$2,392$1,510▼ $882
Total Assets$78,569$108,953▲ $30,384
Other Assets Total$3,386$3,386→ $0
Liabilities
Other Liabilities$54,571$78,907▲ $24,336
Unsecured Notes Loans Payable$44,859$42,725▼ $2,134
Accounts Payable and Accrued Expenses$5,094$7,632▲ $2,538
Total Liabilities$111,524$136,264▲ $24,740
Net Assets / Fund Balance
Unrestricted Net Assets$-32,955$-27,311▲ $5,644
Total Net Assets Fund Balance$-32,955$-27,311▲ $5,644
Total Liabilities and Net Assets / Fund Balance$78,569$108,953▲ $30,384

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,510$70,045$71,555
Other Land Buildings-$2,520$2,520
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian WoodsCEO/directorFT$62,118$62,118

Board Members and Trustees

NameTitle
Granville WaitersBoard President
Dr BRIAN KVITKOBoard Vice-president
John MillsBoard Member
Johnny MitchellBoard Member
Stephanie TaylorBoard Member
Steve ShkolnikBoard Member
Carol BowmanBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,009,125
Program Service Revenue
$47,077
Investment Income
$0
Other Revenue
$26,482
All Other Contributions
$10,000
Change in Net Assets
$6,216
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$717,607
Other Expenses$358,861
Total Fundraising Expense$818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$584,950$4,000-$588,950
Occupancy$81,832$6,725-$88,557
Fees for Services Management$63,684$16,807-$80,491
Current Officers, Directors, Trustees, and Key Employees$57,000$5,118-$62,118
Payroll Taxes$42,112$2,396-$44,508
Office Expenses$27,309$611$16$27,936
Travel$27,209$-782-$26,427
Other Employee Benefits$18,505$3,526-$22,031
Fees for Services Accounting$21,554$15-$21,569
Insurance$5,912$5-$5,917
Information Technology$5,329$165-$5,494
Interest-$3,973-$3,973
Other Expenses$2,792$1,686$660$1,686
Depreciation Depletion-$882-$882
Fees for Services Other--$142$142
Total Functional Expenses$1,014,738$60,912$818$1,076,468
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,635
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Corporate Donations$10,800$10,800-$10,800
Jail Bail$7,208$7,208-$7,208
Total Events$24,635$24,635-$24,635
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$7,000$7,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Payroll Liabilities$35,258
State, Local Tax Withheld$29,131
Federal income taxes$14,518
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 A, Line 2

The organizations ceo and cfo are siblings.

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

A cpa prepared 990 form. At board meeting, a completed form is distributed to members who note their approval in the boards 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
4040 E BROAD ST, WHITEHALL, OH 43213
Doing Business As
Mcs-touch

Signing Officer

Name
Carol Bowman
Title
CFO
Phone
6143388733
Signed
2019-11-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Woods
Formed
1984
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
6
Employees
127

Preparer

Firm
Gueye and 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, Line 4D

Program Service Expenses 6,259, Grants and allocations 0, Revenue 13,985 Other At-Risk Programs

Form 990, Part V, Line 3B

The organization did not have any unrelated business income in 2018.

Form 990, Part X, Line 1-34

Prior year balance sheet amounts were restated to agree with audited financial statements.

Form 990, Part XI, Line 8

Prior period adjustment of 572 was reflected in the audited financial statements.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123384
IRS990/ProgSrvcAccomActy2Grp/Desc0Ohio Criminal Justice Program OCJS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt06320
IRS990/ProgSrvcAccomActy2Grp/GrantAmt06200
IRS990/ProgSrvcAccomActy3Grp/Desc0Franklin County Year-Around Job Grants Program
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0303343
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0290622
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01150912
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0666870
IRS990/PYOtherRevenueAmt020414
IRS990/PYProgramServiceRevenueAmt027213
IRS990/PYRevenuesLessExpensesAmt039350
IRS990/PYSalariesCompEmpBnftPaidAmt0492319
IRS990/PYTotalExpensesAmt01159189
IRS990/PYTotalRevenueAmt01198539
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06216
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01033760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01171326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0697791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0416990
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0512243
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03832110
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt083559
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt048924
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt027213
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt036376
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt071627
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0184140
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95420
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03832110
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01033760
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01171326
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0697791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0416990
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0512243
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03832110
IRS990ScheduleA/TotalSupportAmt04016250
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt01510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt070045
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071555
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt014518
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02520
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014518
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt129131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt235258
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1State, Local Tax Withheld
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Other Payroll Liabilities
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01510
IRS990ScheduleD/TotalLiabilityAmt078907
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0JAIL BAIL
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CORPORATE DONATIONS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt07208
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt010800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06627
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt024635
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt07208
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010800
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06627
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt024635
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt024635
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0OH
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt12000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1WORKING CAPITAL
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt05000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt12000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CAROL BOWMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1BRIAN K WOODS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CFO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt07000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Program Service Expenses 6,259, Grants and allocations 0, Revenue 13,985 Other At-Risk Programs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DID NOT HAVE ANY UNRELATED BUSINESS INCOME IN 2018.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATIONS CEO AND CFO ARE SIBLINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CPA PREPARED 990 FORM. AT BOARD MEETING, A COMPLETED FORM IS DISTRIBUTED TO MEMBERS WHO NOTE THEIR APPROVAL IN THE BOARDS 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/ExplanationTxt6PRIOR YEAR BALANCE SHEET AMOUNTS WERE RESTATED TO AGREE WITH AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR PERIOD ADJUSTMENT OF 572 WAS REFLECTED IN THE AUDITED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part X, Line 1-34
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XI, Line 8
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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