Civic Intelligence

Foundation of Compassionate American Samaritans

990 • Fiscal year 2015 • EIN 31-1237943

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 15, 2016

64 East Mcmicken StCincinnati, OH 45202

(513) 621-5300

Siviq Scores

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

Liabilities / Assets

45th percentile

0.03x

Higher debt load relative to assets than 45% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

17th percentile

-15%

Higher net margin than 17% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

70th percentile

$57,704

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$595,867

Down $97,447 (-14%) from 2014

Net Assets

Down

$579,956

Down $95,313 (-14%) from 2014

Liabilities

Down

$15,911

Down $2,134 (-12%) from 2014

Revenue

Down

$654,383

Down $143,576 (-18%) from 2014

Expenses

Up

$749,697

Up $52,475 (+7.5%) from 2014

Net Income

Down

-$95,314

Down $196,051 (-195%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $420,318Liabilities 2010: $31,205Net Assets 2010: $389,1132010Assets 2011: $352,797Liabilities 2011: $34,883Net Assets 2011: $317,9142011Assets 2012: $318,678Liabilities 2012: $28,934Net Assets 2012: $289,7442012Assets 2014: $693,314Liabilities 2014: $18,045Net Assets 2014: $675,2692014Assets 2015: $595,867Liabilities 2015: $15,911Net Assets 2015: $579,9562015Assets 2016: $691,929Liabilities 2016: $20,820Net Assets 2016: $671,1092016Assets 2018: $834,290Liabilities 2018: $6,154Net Assets 2018: $828,1362018Assets 2019: $908,870Liabilities 2019: $12,896Net Assets 2019: $895,9742019Assets 2021: $2,090,375Liabilities 2021: $130,158Net Assets 2021: $1,960,2172021Assets 2022: $2,464,442Liabilities 2022: $516,509Net Assets 2022: $1,947,9332022Assets 2024: $2,548,847Liabilities 2024: $485,901Net Assets 2024: $2,062,9462024

Highlighted filing

2015

Assets$595,867
Liabilities$15,911
Net Assets$579,956

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $758,1062010Expenses 2011: $999,3952011Expenses 2012: $654,0152012Revenue 2014: $797,959Expenses 2014: $697,222Net Income 2014: $100,7372014Revenue 2015: $654,383Expenses 2015: $749,697Net Income 2015: -$95,3142015Revenue 2016: $892,036Expenses 2016: $800,883Net Income 2016: $91,1532016Revenue 2018: $637,259Expenses 2018: $529,956Net Income 2018: $107,3032018Revenue 2019: $687,859Expenses 2019: $620,021Net Income 2019: $67,8382019Revenue 2021: $1,226,355Expenses 2021: $765,319Net Income 2021: $461,0362021Revenue 2022: $1,009,593Expenses 2022: $1,010,385Net Income 2022: -$7922022Revenue 2024: $1,082,831Expenses 2024: $1,052,218Net Income 2024: $30,6132024

Highlighted filing

2015

Revenue$654,383
Expenses$749,697
Net Income-$95,314
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$654,383
Mission and Program Overview

Mission

To serve the poor of cincinnati and haiti through christ centered activities

To see lives changed using weight lifting, bible study and tutoring for men food, clothing and support for homeless individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$496,000$413,799▼ $82,201
Land, Buildings, and Equipment, Net$135,038$142,398▲ $7,360
Pledges and Grants Receivable$61,776$37,767▼ $24,009
Total Assets$693,314$595,867▼ $97,447
Other Assets Total$500$1,903▲ $1,403
Liabilities
Accounts Payable and Accrued Expenses$18,045$15,911▼ $2,134
Total Liabilities$18,045$15,911▼ $2,134
Net Assets / Fund Balance
Temporarily Rstr Net Assets$442,131$354,606▼ $87,525
Unrestricted Net Assets$233,138$225,350▼ $7,788
Total Net Assets Fund Balance$675,269$579,956▼ $95,313
Total Liabilities and Net Assets / Fund Balance$693,314$595,867▼ $97,447

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$127,537$83,330$210,867
Equipment$14,861$57,487$72,348
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott BowersExecutive DirectorFT$57,704$57,704

Board Members and Trustees

NameTitle
Burr RobinsonChairman
Mike MillerVice Chairman
Damon Lynch JrDirector
Ellen SeagravesDirector
Noie ShepperdDirector
Tom LipseyDirector
Dick TaylorFounder
Rodger MishlerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$650,964
Program Service Revenue
$4,802
Investment Income
$-1,383
Other Revenue
$0
All Other Contributions
$650,964
Change in Net Assets
$-95,314

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 Inventory2$46,916Retail Value
Other Non Cash Contri Table1$19,200Non Profit Comparison
Cars and Other Vehicles1$4,000Fair Market Value
Total Noncash Contributions4$70,116-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$437,280
Other Expenses$312,417
Total Fundraising Expense$49,373
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$251,057$63,183$34,900$349,140
Occupancy$56,529$3,238-$59,767
Other Employee Benefits$39,751$10,452$5,043$55,246
Payroll Taxes$18,962$7,373$2,832$29,167
Other Expenses$124,306$15,372$5,896$21,268
Travel$14,566$282-$14,848
Fees for Services Accounting-$10,715-$10,715
Office Expenses-$8,354$702$9,056
Insurance-$8,307-$8,307
Depreciation Depletion$4,649$2,337-$6,986
Advertising-$5,933-$5,933
Pension Plan Contributions-$3,727-$3,727
Fees for Services Other-$1,787-$1,787
Total Functional Expenses$559,264$141,060$49,373$749,697
International Activity

International Summary

Spending
$53,977

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the CaribbeanProgram ServicesSupport of Schools, Medical Missions Trips--$53,977
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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

Form 990 is reviewed by the Executive Director

Form 990, Part VI, Section C, Line 19

These records are available upon request at the Organizations office.

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

The Executive Director recommends the salary increases and the budget is approved by the Board.

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

The Executive Director monitors and enforces the policy.

Filing and Contact Details

Filer

Filer Name
Foundation of Compassionate
EIN
31-1237943
Phone
5136215300
Address
64 EAST MCMICKEN ST, CINCINNATI, OH 45202
Doing Business As
American Samaritans

Signing Officer

Name
Steven L Potter
Title
Financial Director
Signed
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Bowers
Formed
1986
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
7
Employees
11
Volunteers
300

Preparer

Firm
STEVEN POTTER AND COMPANY CPA'S INC
Address
1083 HICKS BLVD SUITE 305, FAIRFIELD, OH 45014
Preparer
Steven L Potter
Phone
5139390864
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IRS990/PYSalariesCompEmpBnftPaidAmt0448107
IRS990/PYTotalExpensesAmt0697222
IRS990/PYTotalRevenueAmt0797959
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-95314
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt082020
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0117836
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0138054
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt096463
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt075225
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0509598
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0650964
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0791933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0988644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0623173
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0924105
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03978819
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt07550
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt014158
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02672
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt04091
IRS990ScheduleA/OtherIncome509Grp/TotalAmt031890
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.86500
IRS990ScheduleA/PublicSupportPY509Pct00.87000
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03469221
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt082020
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0117836
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0138054
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt096463
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt075225
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0509598
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0650964
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0791933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0988644
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0623173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0924105
IRS990ScheduleA/Total509Grp/TotalAmt03978819
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0654383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0799483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01002802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0625845
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0928196
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04010709
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/BuildingsGrp/BookValueAmt0127537
IRS990ScheduleD/BuildingsGrp/DepreciationAmt083330
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0210867
IRS990ScheduleD/EquipmentGrp/BookValueAmt014861
IRS990ScheduleD/EquipmentGrp/DepreciationAmt057487
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072348
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142398
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt053977
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0SUPPORT OF SCHOOLS, MEDICAL MISSIONS TRIPS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt051805
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE TRANSFER
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0SCHOOLING AND MEALS FOR CHILDREN
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt053977
IRS990ScheduleF/Total501c3OrgCnt01
IRS990ScheduleF/TotalSpentAmt053977
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt04000
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt02
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0RETAIL VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt046916
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0CONTRIBUTED SALARY
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0NON PROFIT COMPARISON
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt019200
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is reviewed by the Executive Director
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1These records are available upon request at the Organizations office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Executive Director recommends the salary increases and the budget is approved by the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Director monitors and enforces the policy.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0442131
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0354606
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0693314

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