Civic Intelligence

North Community Counseling Centers Inc.

990 • Fiscal year 2017 • EIN 31-1258042

Jul 01, 2016 to Jun 30, 2017 • Filed on May 14, 2018

1855 East Dublin Granville RdColumbus, OH 43229

(614) 267-7003

Siviq Scores

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

Liabilities / Assets

76th percentile

0.41x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.10x

Higher debt load relative to revenue than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

32nd percentile

-2.4%

Higher net margin than 32% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$195,871

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

12th percentile

-9.5%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

73rd percentile

20%

Faster revenue growth than 73% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,179,480

Up $250,406 (+27%) from 2015

Net Assets

Down

$699,313

Down $33,536 (-4.6%) from 2015

Liabilities

Up

$480,167

Up $283,942 (+145%) from 2015

Revenue

Up

$4,775,581

Up $1,535,127 (+47%) from 2015

Expenses

Up

$4,888,411

Up $1,635,476 (+50%) from 2015

Net Income

Down

-$112,830

Down $100,349 (-804%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $739,864Liabilities 2010: $283,535Net Assets 2010: $456,3292010Assets 2011: $729,928Liabilities 2011: $232,764Net Assets 2011: $497,1642011Assets 2012: $741,427Liabilities 2012: $245,766Net Assets 2012: $495,6612012Assets 2013: $857,812Liabilities 2013: $231,588Net Assets 2013: $626,2242013Assets 2014: $995,848Liabilities 2014: $250,518Net Assets 2014: $745,3302014Assets 2015: $929,074Liabilities 2015: $196,225Net Assets 2015: $732,8492015Assets 2017: $1,179,480Liabilities 2017: $480,167Net Assets 2017: $699,3132017Assets 2018: $1,488,468Liabilities 2018: $496,339Net Assets 2018: $992,1292018Assets 2019: $2,573,248Liabilities 2019: $615,459Net Assets 2019: $1,957,7892019Assets 2021: $8,538,625Liabilities 2021: $1,571,476Net Assets 2021: $6,967,1492021Assets 2022: $8,460,010Liabilities 2022: $1,338,390Net Assets 2022: $7,121,6202022

Highlighted filing

2017

Assets$1,179,480
Liabilities$480,167
Net Assets$699,313

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $2,375,1862010Expenses 2011: $2,444,1102011Expenses 2012: $2,319,6482012Expenses 2013: $2,543,0672013Revenue 2014: $3,022,870Expenses 2014: $2,903,764Net Income 2014: $119,1062014Revenue 2015: $3,240,454Expenses 2015: $3,252,935Net Income 2015: -$12,4812015Revenue 2017: $4,775,581Expenses 2017: $4,888,411Net Income 2017: -$112,8302017Revenue 2018: $5,333,451Expenses 2018: $5,040,635Net Income 2018: $292,8162018Revenue 2019: $7,120,509Expenses 2019: $6,154,849Net Income 2019: $965,6602019Revenue 2021: $11,730,356Expenses 2021: $8,077,593Net Income 2021: $3,652,7632021Revenue 2022: $9,203,048Expenses 2022: $9,048,577Net Income 2022: $154,4712022

Highlighted filing

2017

Revenue$4,775,581
Expenses$4,888,411
Net Income-$112,830
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 14, 2018
Return Version
2016v3.0
Gross Receipts
$4,775,581
Mission and Program Overview

Mission

To provide behavioral healthcare, alcohol and drug counseling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$239,453$466,439▲ $226,986
Land, Buildings, and Equipment, Net$211,686$346,613▲ $134,927
Cash and Non-Interest-Bearing Accounts$753,424$303,903▼ $449,521
Prepaid Expenses and Deferred Charges$97,766$62,525▼ $35,241
Savings and Temporary Cash Investments$416--
Total Assets$1,302,745$1,179,480▼ $123,265
Liabilities
Deferred Revenue$284,320--
Mortgage Notes Payable Secured by Investment Property$48,160$270,454▲ $222,294
Accounts Payable and Accrued Expenses$158,122$209,713▲ $51,591
Total Liabilities$490,602$480,167▼ $10,435
Net Assets / Fund Balance
Unrestricted Net Assets$812,143$699,313▼ $112,830
Total Net Assets Fund Balance$812,143$699,313▼ $112,830
Total Liabilities and Net Assets / Fund Balance$1,302,745$1,179,480▼ $123,265

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$133,002$782,658$915,660
Buildings$178,872$371,576$550,448
Land$34,739-$34,739
Leasehold Improvements-$15,266$15,266
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela JohnsonEmployee-$191,071$4,800$195,871
Kimberly GilbertEmployee-$186,267-$186,267
Katrina KernsCEOFT$126,893$44,877$166,970
Meriam SalamaEmployee-$127,167-$127,167
Alicja MatusiakEmployee-$120,480-$120,480

Board Members and Trustees

NameTitle
Jim McElligottChair
Dave BradenVice Chair
Cheryl ZeitlerBoard Member
Courtney ChapmanBoard Member
Ismail A MohamedBoard Member
Jim FarmerBoard Member
John LuceroBoard Member
Judy BryantBoard Member
Katie King RanaBoard Member
Trevor SthultzBoard Member
Tishia GuntonSecretary
Gregory GandyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$36,709
Program Service Revenue
$4,738,602
Investment Income
$270
Other Revenue
$0
All Other Contributions
$36,709
Change in Net Assets
$-112,830

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,775,581
Total Revenue per Audited Statements
$4,775,581
Total Revenue per Form 990
$4,775,581
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,071,669
Other Expenses$816,742
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,365,470$706,199-$4,071,669
Other Expenses$282,440$59,266-$341,706
Occupancy$193,486$40,600-$234,086
Office Expenses$99,350$20,847-$120,197
Depreciation Depletion$30,047$23,092-$53,139
Travel$38,908$965-$39,873
Total Functional Expenses$4,037,442$850,969$0$4,888,411

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,888,411
Total Expenses per Audited Statements$4,888,411
Total Expenses per Form 990$4,888,411
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
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 governing body review Part VI line 11

CFO reviews the return with CEO and Board.

Conflict of interest policy compliance Part VI line 12C

Officers, Directors or Trustees and key employees are required to disclose annually, interests that could give rise to conflict.

CEO executive director top management comp Part VI line 15A

The Board and CEO use outside comparable data to review top management compensation

Other officer or key employee compensation Part VI line 15B

The Board and CEO use outside comparable data to review key employee compensation

Governing documents etc available to public Part VI line 19

Available upon request.

Filing and Contact Details

Filer

Filer Name
North Community Counseling Centers
EIN
31-1258042
Address
1855 East Dublin Granville Rd, Columbus, OH 43229

Signing Officer

Name
Katrina Kerns
Title
CEO
Phone
6142677003
Signed
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
13
Employees
82

Preparer

Firm
Parms and Company LLC
Address
585 S Front St Ste 220, Columbus, OH 43215
Preparer
Theodore W Johnson CPA
Phone
6142243078
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

North Community counseling Centers has adopted guidance relating to accounting for uncertainty in income taxes, which requires that a tax position be recognized or derecognized based on a more likely than not threshold. This applies to positions taken or expected to be taken on a tax return. North Community Counseling Centers does not believe its financial statements include any uncertain tax positions. Their open tax periods are 2014 thru 2016 based on filed Forms 990.

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IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt048160
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0270454
IRS990/NetAssetsOrFundBalancesBOYAmt0812143
IRS990/NetAssetsOrFundBalancesEOYAmt0699313
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt040600
IRS990/OccupancyGrp/ProgramServicesAmt0193486
IRS990/OccupancyGrp/TotalAmt0234086
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020847
IRS990/OfficeExpensesGrp/ProgramServicesAmt099350
IRS990/OfficeExpensesGrp/TotalAmt0120197
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0Prescription Reimbursement
IRS990/OtherExpensesGrp/Desc1Other Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt059266
IRS990/OtherExpensesGrp/ProgramServicesAmt027741
IRS990/OtherExpensesGrp/ProgramServicesAmt1282440
IRS990/OtherExpensesGrp/TotalAmt027741
IRS990/OtherExpensesGrp/TotalAmt1341706
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0706199
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03365470
IRS990/OtherSalariesAndWagesGrp/TotalAmt04071669
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt097766
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt062525
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Client Fees Other Reven
IRS990/ProgramServiceRevenueGrp/Desc1ADAMH
IRS990/ProgramServiceRevenueGrp/Desc2Title XIX
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0112909
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11396006
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23229687
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0112909
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11396006
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23229687
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028418
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0305
IRS990/PYOtherExpensesAmt0525719
IRS990/PYProgramServiceRevenueAmt03201731
IRS990/PYRevenuesLessExpensesAmt0-22481
IRS990/PYSalariesCompEmpBnftPaidAmt02727216
IRS990/PYTotalExpensesAmt03252935
IRS990/PYTotalRevenueAmt03230454
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-112830
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0416
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt036706
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06420
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt038418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt038418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt038418
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0158380
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0270
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0123
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0275
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0142
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0275
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01085
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99320
IRS990ScheduleA/PublicSupportPY170Pct00.99460
IRS990ScheduleA/PublicSupportTotal170Amt0158380
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt036706
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt06420
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt038418
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt038418
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt038418
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0158380
IRS990ScheduleA/TotalSupportAmt0159465
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0178872
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0371576
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0550448
IRS990ScheduleD/EquipmentGrp/BookValueAmt0133002
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0782658
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0915660
IRS990ScheduleD/ExpensesSubtotalAmt04888411
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt034739
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt034739
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt015266
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt015266
IRS990ScheduleD/RevenueSubtotalAmt04775581
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0North Community counseling Centers has adopted guidance relating to accounting for uncertainty in income taxes, which requires that a tax position be recognized or derecognized based on a more likely than not threshold. This applies to positions taken or expected to be taken on a tax return. North Community Counseling Centers does not believe its financial statements include any uncertain tax positions. Their open tax periods are 2014 thru 2016 based on filed Forms 990.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Footnote for uncertain tax position under FIN 48 (Part X)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0346613
IRS990ScheduleD/TotalExpensesPerForm990Amt04888411
IRS990ScheduleD/TotalRevenuePerForm990Amt04775581
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04775581
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04888411
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0126893
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1191071
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2186267
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount040077
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt04800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Katrina Kerns
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Angela Johnson
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Kimberly Gilbert
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1Employee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2Employee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0166970
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1195871
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2186267
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CFO reviews the return with CEO and Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Officers, Directors or Trustees and key employees are required to disclose annually, interests that could give rise to conflict.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board and CEO use outside comparable data to review top management compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board and CEO use outside comparable data to review key employee compensation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b

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