Civic Intelligence

Foundation of Compassionate American Samaritans

990 • Fiscal year 2017 • EIN 31-1237943

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

37th percentile

0.01x

Higher debt load relative to revenue than 37% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

58th percentile

6.5%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$65,000

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

55th percentile

5.3%

Faster asset growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$728,613

Up $36,684 (+5.3%) from 2016

Net Assets

Up

$720,833

Up $49,724 (+7.4%) from 2016

Liabilities

Down

$7,780

Down $13,040 (-63%) from 2016

Revenue

Down

$763,497

Down $128,539 (-14%) from 2016

Expenses

Down

$713,773

Down $87,110 (-11%) from 2016

Net Income

Down

$49,724

Down $41,429 (-45%) from 2016

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 2017: $728,613Liabilities 2017: $7,780Net Assets 2017: $720,8332017Assets 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

2017

Assets$728,613
Liabilities$7,780
Net Assets$720,833

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 2017: $763,497Expenses 2017: $713,773Net Income 2017: $49,7242017Revenue 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

2017

Revenue$763,497
Expenses$713,773
Net Income$49,724
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$763,497
Mission and Program Overview

Mission

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

To see lives changed using weight lifting, various activities, bible study and mentoring for at risk individuals food, clothing and support for underserved individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$284,383-
Land, Buildings, and Equipment, Net$196,106$210,556▲ $14,450
Cash and Non-Interest-Bearing Accounts$478,046$138,143▼ $339,903
Pledges and Grants Receivable$15,533$94,787▲ $79,254
Accounts Receivable-$244-
Total Assets$691,929$728,613▲ $36,684
Other Assets Total$2,244$500▼ $1,744
Liabilities
Accounts Payable and Accrued Expenses$20,820$7,780▼ $13,040
Total Liabilities$20,820$7,780▼ $13,040
Net Assets / Fund Balance
Temporarily Rstr Net Assets$400,173$433,968▲ $33,795
Unrestricted Net Assets$270,936$286,865▲ $15,929
Total Net Assets Fund Balance$671,109$720,833▲ $49,724
Total Liabilities and Net Assets / Fund Balance$691,929$728,613▲ $36,684

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$179,093$93,662$272,875
Equipment$7,323$65,025$72,348
Other Land Buildings$24,140-$24,140
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott BowersExecutive DirectorFT$65,000$65,000

Board Members and Trustees

NameTitle
Burr RobinsonChairman
Mike MillerVice Chairman
Ellen SeagravesDirector
Robert BrinkleyDirector
Tom LipseyDirector
Yolanda CarterDirector
Rodger MishlerSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$757,052
Program Service Revenue
$6,149
Investment Income
$296
Other Revenue
$0
All Other Contributions
$757,052
Change in Net Assets
$49,724

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 Inventory3$49,997Retail value
Total Noncash Contributions3$49,997-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$376,183
Other Expenses$337,590
Total Fundraising Expense$83,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$158,667$34,008$59,812$252,487
Occupancy$60,619$5,611-$66,230
Current Officers, Directors, Trustees, and Key Employees$39,920$12,283$9,212$61,415
Payroll Taxes$17,619$4,161$6,205$27,985
Other Employee Benefits$4,278$18,284$5,223$27,785
Office Expenses$364$14,633$876$15,873
Insurance-$13,770-$13,770
Other Expenses$5,486$5,719$2,473$13,678
Depreciation Depletion$7,234$2,336-$9,570
Travel$8,161$1,163-$9,324
Advertising$2,246$5,654-$7,900
Fees for Services Accounting-$7,338-$7,338
Pension Plan Contributions-$6,511-$6,511
Fees for Services Legal$473$2,112-$2,585
Information Technology-$930-$930
Interest-$250-$250
Total Functional Expenses$491,857$138,115$83,801$713,773
International Activity

International Summary

Spending
$118,528

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 ServicesRepair of Church, School Clinic--$118,528
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
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Bowers
Formed
1986
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
11
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/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0314391
IRS990/PYProgramServiceRevenueAmt05732
IRS990/PYRevenuesLessExpensesAmt091153
IRS990/PYSalariesCompEmpBnftPaidAmt0486492
IRS990/PYTotalExpensesAmt0800883
IRS990/PYTotalRevenueAmt0892036
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt049724
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0284383
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt0102280
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt058304
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt082020
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0117836
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0138054
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0498494
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0757052
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0886530
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0650964
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0791933
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0988644
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt04075123
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt06445
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt05506
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt03419
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt07550
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt014158
IRS990ScheduleA/OtherIncome509Grp/TotalAmt037078
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.00000
IRS990ScheduleA/PublicSupportCY509Pct00.86980
IRS990ScheduleA/PublicSupportPY509Pct00.86770
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03576629
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0102280
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt058304
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt082020
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0117836
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0138054
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0498494
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0757052
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0886530
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0650964
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0791933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0988644
IRS990ScheduleA/Total509Grp/TotalAmt04075123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0763497
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0892036
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0654383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0799483
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01002802
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04112201
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0179093
IRS990ScheduleD/BuildingsGrp/DepreciationAmt093662
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0272875
IRS990ScheduleD/EquipmentGrp/BookValueAmt07323
IRS990ScheduleD/EquipmentGrp/DepreciationAmt065025
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072348
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024140
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt024140
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0210556
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0118528
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0REPAIR OF CHURCH, SCHOOL CLINIC
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0118528
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0wire transfer
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/PurposeOfGrantTxt0REPAIR OF CHURCH, SCHOOL CLINIC
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0Central America and the Caribbean
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalSpentAmt0118528
IRS990ScheduleF/TotalOtherOrgCnt01
IRS990ScheduleF/TotalSpentAmt0118528
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt03
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0Retail value
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt049997
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/BOYAmt0400173
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0433968
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0691929
IRS990/TotalAssetsEOYAmt0728613
IRS990/TotalAssetsGrp/BOYAmt0691929
IRS990/TotalAssetsGrp/EOYAmt0728613
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0757052
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt083801
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0138115
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0491857
IRS990/TotalFunctionalExpensesGrp/TotalAmt0713773
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020820
IRS990/TotalLiabilitiesEOYAmt07780

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.55$0.49$2.06$1.08$1.05$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.52$1.95$1.01$1.01$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.13$1.96$1.23$0.77$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.01$0.90$0.69$0.62$0.07
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.01$0.83$0.64$0.53$0.11
2017Detailed filing. Detailed filing data is available for this year.$0.73$0.01$0.72$0.76$0.71$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.02$0.67$0.89$0.80$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.60$0.02$0.58$0.65$0.75$0.10
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.02$0.68$0.80$0.70$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.32$0.03$0.29$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.03$0.32$1.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.03$0.39$0.76