Civic Intelligence

Foundation of Compassionate American Samaritans

990 • Fiscal year 2016 • EIN 31-1237943

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

PO Box 5099Cincinnati, OH 45205

(513) 621-5300

Siviq Scores

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

Liabilities / Assets

47th percentile

0.03x

Higher debt load relative to assets than 47% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.02x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

66th percentile

10%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$62,096

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

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

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

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

Revenue Growth

83rd percentile

36%

Faster revenue growth than 83% of similar nonprofits.

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

Assets

Up

$691,929

Up $96,062 (+16%) from 2015

Net Assets

Up

$671,109

Up $91,153 (+16%) from 2015

Liabilities

Up

$20,820

Up $4,909 (+31%) from 2015

Revenue

Up

$892,036

Up $237,653 (+36%) from 2015

Expenses

Up

$800,883

Up $51,186 (+6.8%) from 2015

Net Income

Up

$91,153

Up $186,467 (+196%) from 2015

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

2016

Assets$691,929
Liabilities$20,820
Net Assets$671,109

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

2016

Revenue$892,036
Expenses$800,883
Net Income$91,153
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$892,036
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$413,799$478,046▲ $64,247
Land, Buildings, and Equipment, Net$142,398$196,106▲ $53,708
Pledges and Grants Receivable$37,767$15,533▼ $22,234
Total Assets$595,867$691,929▲ $96,062
Other Assets Total$1,903$2,244▲ $341
Liabilities
Accounts Payable and Accrued Expenses$15,911$20,820▲ $4,909
Total Liabilities$15,911$20,820▲ $4,909
Net Assets / Fund Balance
Temporarily Rstr Net Assets$354,606$400,173▲ $45,567
Unrestricted Net Assets$225,350$270,936▲ $45,586
Total Net Assets Fund Balance$579,956$671,109▲ $91,153
Total Liabilities and Net Assets / Fund Balance$595,867$691,929▲ $96,062

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,245$91,750$272,995
Equipment$14,861$57,487$72,348
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott BowersExecutive DirectorFT$62,096$62,096

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
$886,530
Program Service Revenue
$5,732
Investment Income
$-226
Other Revenue
$0
All Other Contributions
$886,530
Change in Net Assets
$91,153

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$45,000Retail Value
Other Non Cash Contri Table1$19,200Non Profit Comparison
Total Noncash Contributions3$64,200-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$486,492
Other Expenses$314,391
Total Fundraising Expense$95,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$264,296$58,940$78,023$401,259
Occupancy$58,141$5,584$2$63,727
Other Employee Benefits$31,762$12,634$4,092$48,488
Payroll Taxes$20,148$4,809$6,436$31,393
Other Expenses$138,671$22,748$6,437$29,185
Advertising$6,105$8,319-$14,424
Travel$9,844$90-$9,934
Insurance-$9,438-$9,438
Depreciation Depletion$6,083$2,337-$8,420
Fees for Services Accounting-$8,131-$8,131
Pension Plan Contributions-$5,352-$5,352
Office Expenses-$4,475$220$4,695
Fees for Services Other-$172-$172
Total Functional Expenses$562,644$143,029$95,210$800,883
International Activity

International Summary

Spending
$107,191

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--$107,191
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
PO BOX 5099, CINCINNATI, OH 45205
Doing Business As
American Samaritans

Signing Officer

Name
Steven L Potter
Title
Financial Director
Signed
2017-11-15
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
16
Volunteers
400

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/PYTotalRevenueAmt0654383
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt091153
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt058304
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt082020
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0117836
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0138054
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt096463
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0492677
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0886530
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0650964
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0791933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0988644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0623173
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03941244
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt05506
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt07550
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt014158
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt02672
IRS990ScheduleA/OtherIncome509Grp/TotalAmt033305
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.86770
IRS990ScheduleA/PublicSupportPY509Pct00.86500
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03448567
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt058304
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt082020
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0117836
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0138054
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt096463
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0492677
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0886530
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0650964
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0791933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0988644
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0623173
IRS990ScheduleA/Total509Grp/TotalAmt03941244
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0892036
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0654383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0799483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01002802
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0625845
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03974549
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/BookValueAmt0181245
IRS990ScheduleD/BuildingsGrp/DepreciationAmt091750
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0272995
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/TotalBookValueLandBuildingsAmt0196106
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0107191
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/CashGrantAmt0103931
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0schooling and meals for children
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt0107191
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TotalSpentAmt0107191
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt02
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0Retail Value
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt045000
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Contributed Services
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/BOYAmt0354606
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0400173
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0595867
IRS990/TotalAssetsEOYAmt0691929
IRS990/TotalAssetsGrp/BOYAmt0595867
IRS990/TotalAssetsGrp/EOYAmt0691929
IRS990/TotalCompGreaterThan150KInd0false

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