Civic Intelligence

Archuleta County Victim Assistance Program Inc.

990 • Fiscal year 2018 • EIN 31-1622803

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 30, 2019

PO Box 2913Pagosa Springs, CO 81147

(970) 264-1129

Siviq Scores

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

Liabilities / Assets

50th percentile

0.03x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.04x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

78th percentile

21%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

73rd percentile

$62,654

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 12.0% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

80th percentile

23%

Faster asset growth than 80% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$645,081

Up $118,946 (+23%) from 2017

Net Assets

Up

$624,295

Up $110,696 (+22%) from 2017

Liabilities

Up

$20,786

Up $8,250 (+66%) from 2017

Revenue

Up

$521,921

Up $60,379 (+13%) from 2017

Expenses

Up

$411,225

Up $27,889 (+7.3%) from 2017

Net Income

Up

$110,696

Up $32,490 (+42%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $164,961Liabilities 2011: $8,083Net Assets 2011: $156,8782011Assets 2012: $163,821Liabilities 2012: $421Net Assets 2012: $163,4002012Assets 2013: $173,589Liabilities 2013: $559Net Assets 2013: $173,0302013Assets 2014: $205,922Liabilities 2014: $868Net Assets 2014: $205,0542014Assets 2017: $526,135Liabilities 2017: $12,536Net Assets 2017: $513,5992017Assets 2018: $645,081Liabilities 2018: $20,786Net Assets 2018: $624,2952018Assets 2019: $715,082Liabilities 2019: $15,295Net Assets 2019: $699,7872019Assets 2020: $930,882Liabilities 2020: $8,446Net Assets 2020: $922,4362020Assets 2021: $1,174,444Liabilities 2021: $24,992Net Assets 2021: $1,149,4522021Assets 2022: $1,342,356Liabilities 2022: $35,398Net Assets 2022: $1,306,9582022Assets 2024: $1,747,964Liabilities 2024: $48,075Net Assets 2024: $1,699,8892024

Highlighted filing

2018

Assets$645,081
Liabilities$20,786
Net Assets$624,295

Operations Trend

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

$1.0M$500K$0Expenses 2011: $209,6702011Expenses 2012: $201,4892012Revenue 2013: $209,763Expenses 2013: $200,133Net Income 2013: $9,6302013Revenue 2014: $242,611Expenses 2014: $210,587Net Income 2014: $32,0242014Revenue 2017: $461,542Expenses 2017: $383,336Net Income 2017: $78,2062017Revenue 2018: $521,921Expenses 2018: $411,225Net Income 2018: $110,6962018Revenue 2019: $545,240Expenses 2019: $469,748Net Income 2019: $75,4922019Revenue 2020: $706,828Expenses 2020: $484,179Net Income 2020: $222,6492020Revenue 2021: $744,500Expenses 2021: $517,484Net Income 2021: $227,0162021Revenue 2022: $750,293Expenses 2022: $592,787Net Income 2022: $157,5062022Revenue 2024: $937,944Expenses 2024: $744,805Net Income 2024: $193,1392024

Highlighted filing

2018

Revenue$521,921
Expenses$411,225
Net Income$110,696
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 30, 2019
Return Version
2018v3.1
Gross Receipts
$530,163
Mission and Program Overview

Mission

To promote the belief that all people have the right to live free from violence by providing support and advocacy services for victims and education for youth and our community. This is done by enhancing safety for victims, families, and the community; securing justice for victims; and educating and engaging the community to respond to and prevent violence.

To assist victims of domestic violence and sexual assault. We work to ensure victim's rights are exercised and needs are met.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$229,205$202,930▼ $26,275
Land, Buildings, and Equipment, Net$4,064$200,900▲ $196,836
Savings and Temporary Cash Investments$207,844$129,041▼ $78,803
Pledges and Grants Receivable$85,022$91,136▲ $6,114
Intangible Assets-$21,074-
Total Assets$526,135$645,081▲ $118,946
Liabilities
Accounts Payable and Accrued Expenses$12,536$20,786▲ $8,250
Total Liabilities$12,536$20,786▲ $8,250
Net Assets / Fund Balance
Unrestricted Net Assets$509,234$588,775▲ $79,541
Temporarily Rstr Net Assets$4,365$35,520▲ $31,155
Total Net Assets Fund Balance$513,599$624,295▲ $110,696
Total Liabilities and Net Assets / Fund Balance$526,135$645,081▲ $118,946

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$167,784$2,548$170,332
Land$30,059-$30,059
Equipment$3,057$1,976$5,033

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$4,365$35,995-$-4,840$35,520
2017-$4,600-$-235$4,365
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carmen I HubbsExecutive DiFT$60,829$1,825$62,654

Board Members and Trustees

NameTitle
Connie CookPresident
Diane DavisDirector
Eric FossDirector
Mike LerouxDirector
Rich ValdezDirector (pr
Ronnie DoctorDirector (pr
Douglas NeelSecretary/tr
Barbara HendricksVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$471,628
Program Service Revenue
$0
Investment Income
$1,565
Other Revenue
$48,728
All Other Contributions
$59,593
Change in Net Assets
$110,696

Audited Revenue Reconciliation

Revenue per Audited Statements
$521,921
Revenue Not Reported on Form 990
$8,580
Total Revenue per Audited Statements
$530,501
Total Revenue per Form 990
$521,921
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$267,343
Other Expenses$137,509
Total Fundraising Expense$28,953
Grants and Similar Amounts Paid$6,373
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$159,780$14,249$5,285$179,314
Current Officers, Directors, Trustees, and Key Employees$40,725$12,531$9,398$62,654
Fees for Services Other$39,257-$10,000$49,257
Payroll Taxes$16,387$2,172$1,185$19,744
Occupancy$14,815$1,963$1,071$17,849
Conferences and Meetings$12,400--$12,400
Office Expenses$9,024$1,069$585$10,678
Advertising$8,913--$8,913
Depreciation Depletion$6,449$855$466$7,770
Information Technology$7,285--$7,285
Fees for Services Accounting-$7,200-$7,200
Grants to Domestic Individuals$6,373--$6,373
Travel$4,353-$538$4,891
Insurance$3,485$462$252$4,199
Other Employee Benefits$2,667$353$173$3,193
Pension Plan Contributions$2,336$102-$2,438
Other Expenses$5,260$1,807-$1,807
Total Functional Expenses$339,509$42,763$28,953$411,225

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$419,805
Expenses per Audited Statements$411,225
Total Expenses per Form 990$411,225
Expenses Not Reported on Form 990$8,580
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$36,620
Fundraising Direct Expenses$8,242
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Art Activism$11,922$11,922-$11,922
Pushup Challeng$8,488$8,488-$8,488
Total Events$31,195$24,225$8,242$15,983
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
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, Page 6, Part VI, Line 11B

A draft of the form 990 is reviewed by the executive director and board of directors prior to electronic filing.

Form 990, Page 6, Part VI, Line 12C

Monitoring of any conflict of interest is ongoing but primarily occurs at times of hiring personnel and replacing board members. Each individual is interviewed and specifically screened for a potential conflict and is directly questioned on the matter. Further research and investigation is conducted when necessary, with final determination relegated to the proper level of authority.

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews and approves the executive director's annual salary, with no participation by the executive director or other interested persons. The executive director's salary is established using comparable data for similarly qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the executive director; and cost of living data. Comparable market data is obtained from salary surveys and form 990s filed by comparable not-for- profit organizations. Discussions and decisions regarding the compensation are documented in executive committee meeting minutes. The executive director also receives reimbursements for routine, reasonable, and documented expenses incurred during the year under an accountable plan. The executive director travels throughout our service area. The organization has a travel policy that caps reimbursement levels and requires low-budget travel.

Form 990, Page 6, Part VI, Line 15B

A line item budget is approved by the board of directors annually. The board approves the overall salaries and benefits expenses. Discussions and decisions regarding the budget are documented in board meeting minutes. The executive director reviews and approves the salaries of other officers or key employees, with no participation by the interested persons, in accordance with the annual budget approved by the board. The executive director establishes salaries using comparable data for similarly qualified persons in functionally comparable positions at similar nonprofits; consideration of roles and responsibilities of the officer or key employee; and cost of living data. Comparable market data is obtained from salary surveys and form 990s filed by comparable not-for- profit organizations.

Form 990, Page 6, Part VI, Line 19

We consider requests on a case-by-case basis.

Filing and Contact Details

Filer

Filer Name
Archuleta County Victim Assistance
EIN
31-1622803
Phone
9702641129
Address
PO BOX 2913, PAGOSA SPRINGS, CO 81147
Doing Business As
Rise Above Violence

Signing Officer

Name
Carmen I Hubbs
Title
Executive Director
Phone
9702649075
Signed
2019-08-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carmen I Hubbs
Formed
1998
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
8
Volunteers
16

Preparer

Firm
Taylor Roth and Company
Address
800 GRANT ST STE 205, DENVER, CO 80203-2944
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To promote the belief that all people have the right to live free from violence by providing support and advocacy services for victims and education for youth and our community. This is done by enhancing safety for victims, families, and the community; securing justice for victims; and educating and engaging the community to respond to and prevent violence.

Form 990, Page 1, Part I, Line 6

Volunteers include crisis advocates who respond to the hotline or on-scene requests to provide immediate crisis intervention support and advocacy services (3,643 hours plus 200 hours of attendance at trainings). Other volunteers assist at special events/fundraisers for the agency (approximately 250 volunteer hours). In addition, the board of directors serve on a volunteer basis, 9 total individuals for the year, providing 154 hours for meeting attendance, participation at special events, strategic planning work sessions, and attendance at board training workshops.

Form 990, Page 2, Part III, Line 4A

Archuleta county victim assistance program, inc. (acvap), dba: rise above violence, a non-profit organization established in 1996, is a community- based program that intervenes, responds, and prevents incidents of domestic violence, sexual assault, and other interpersonal violence through the provision of advocacy, support, and education services throughout archuleta county. Rise promotes the belief that all people have the right to live free from violence. A total of 361 victims were provided victim assistance services in 2018, with advocates answering 2,299 calls for assistance. 81 victims received on-scene crisis intervention, with an additional 78 via the 24-hour hotline. 36 victims received assistance to file protection orders, and an additional 152 contacts to ensure victim knowledge and utilization of rights occurred for criminal justice cases. Beyond direct victim services, acvap works to prevent violence through educational awareness initiatives, with a major focus on outreaching youth. 815 students participated in 316 violence prevention presentations, including youth rise high school elective class, bullying prevention and bystander intervention. 65 allied professionals were provided 15 specialized training workshops, and 28 community awareness projects were conducted. Trainings and community education projects raise awareness and skills for responders on domestic, dating, and sexual violence dynamics, trends, and responses particular to their profession or for general knowledge.

Form 990, Part IX, Line 11G

Development director 7,150 0 10,000 program coordinator 32,107 0 0 total 39,257 0 10,000

Form 990, Part X

Form 990, part x, lines 27 - 29: the organization has adopted the principles of fasb asu no. 2016-14 (asc 958) for its audited financial statements for the period ended december 31, 2018. To date, form 990 and its associated schedules have not been updated to reflect changes made by this standard. Thus, we have included the net asset categories in our audited financial statements on existing form 990, part x, lines 27-29 as follows: net assets without donor restrictions 588,775 net assets with donor restrictions 35,520 -------- total net assets 624,295 ======== unrestricted net assets 588,775 temporarily restricted net assets 35,520 permanently restricted net assets -- -------- total net assets 624,295 ========

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Temporarily restricted amounts are spent in accordance with donors' designations.

Schedule D, Page 3, Part X

The organization has received an internal revenue service exemption from federal income taxes under section 501(c)(3). Accordingly, no provision or liability for income taxes has been provided in the accompanying financial statements.

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IRS990/Desc0ARCHULETA COUNTY VICTIM ASSISTANCE PROGRAM, INC. (ACVAP), DBA: RISE ABOVE VIOLENCE, A NON-PROFIT ORGANIZATION ESTABLISHED IN 1996, IS A COMMUNITY- BASED PROGRAM THAT INTERVENES, RESPONDS, AND PREVENTS INCIDENTS OF DOMESTIC VIOLENCE, SEXUAL ASSAULT, AND OTHER INTERPERSONAL VIOLENCE THROUGH THE PROVISION OF ADVOCACY, SUPPORT, AND EDUCATION SERVICES THROUGHOUT ARCHULETA COUNTY. RISE PROMOTES THE BELIEF THAT ALL PEOPLE HAVE THE RIGHT TO LIVE FREE FROM VIOLENCE. A TOTAL OF 361 VICTIMS WERE PROVIDED VICTIM ASSISTANCE SERVICES IN 2018, WITH ADVOCATES ANSWERING 2,299 CALLS FOR ASSISTANCE. 81 VICTIMS RECEIVED ON-SCENE CRISIS INTERVENTION, WITH AN ADDITIONAL 78 VIA THE 24-HOUR HOTLINE. 36 VICTIMS RECEIVED ASSISTANCE TO FILE PROTECTION ORDERS, AND AN ADDITIONAL 152 CONTACTS TO ENSURE VICTIM KNOWLEDGE AND UTILIZATION OF RIGHTS OCCURRED FOR CRIMINAL JUSTICE CASES. BEYOND DIRECT VICTIM SERVICES, ACVAP WORKS TO PREVENT VIOLENCE THROUGH EDUCATIONAL AWARENESS INITIATIVES, WITH A MAJOR FOCUS ON OUTREACHING YOUTH. 815 STUDENTS PARTICIPATED IN 316 VIOLENCE PREVENTION PRESENTATIONS, INCLUDING YOUTH RISE HIGH SCHOOL ELECTIVE CLASS, BULLYING PREVENTION AND BYSTANDER INTERVENTION. 65 ALLIED PROFESSIONALS WERE PROVIDED 15 SPECIALIZED TRAINING WORKSHOPS, AND 28 COMMUNITY AWARENESS PROJECTS WERE CONDUCTED. TRAININGS AND COMMUNITY EDUCATION PROJECTS RAISE AWARENESS AND SKILLS FOR RESPONDERS ON DOMESTIC, DATING, AND SEXUAL VIOLENCE DYNAMICS, TRENDS, AND RESPONSES PARTICULAR TO THEIR PROFESSION OR FOR GENERAL KNOWLEDGE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TEMPORARILY RESTRICTED AMOUNTS ARE SPENT IN ACCORDANCE WITH DONORS' DESIGNATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS RECEIVED AN INTERNAL REVENUE SERVICE EXEMPTION FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3). ACCORDINGLY, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN PROVIDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0DIRECT VICTIMS ASSISTANCE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt033
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROMOTE THE BELIEF THAT ALL PEOPLE HAVE THE RIGHT TO LIVE FREE FROM VIOLENCE BY PROVIDING SUPPORT AND ADVOCACY SERVICES FOR VICTIMS AND EDUCATION FOR YOUTH AND OUR COMMUNITY. THIS IS DONE BY ENHANCING SAFETY FOR VICTIMS, FAMILIES, AND THE COMMUNITY; SECURING JUSTICE FOR VICTIMS; AND EDUCATING AND ENGAGING THE COMMUNITY TO RESPOND TO AND PREVENT VIOLENCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VOLUNTEERS INCLUDE CRISIS ADVOCATES WHO RESPOND TO THE HOTLINE OR ON-SCENE REQUESTS TO PROVIDE IMMEDIATE CRISIS INTERVENTION SUPPORT AND ADVOCACY SERVICES (3,643 HOURS PLUS 200 HOURS OF ATTENDANCE AT TRAININGS). OTHER VOLUNTEERS ASSIST AT SPECIAL EVENTS/FUNDRAISERS FOR THE AGENCY (APPROXIMATELY 250 VOLUNTEER HOURS). IN ADDITION, THE BOARD OF DIRECTORS SERVE ON A VOLUNTEER BASIS, 9 TOTAL INDIVIDUALS FOR THE YEAR, PROVIDING 154 HOURS FOR MEETING ATTENDANCE, PARTICIPATION AT SPECIAL EVENTS, STRATEGIC PLANNING WORK SESSIONS, AND ATTENDANCE AT BOARD TRAINING WORKSHOPS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ARCHULETA COUNTY VICTIM ASSISTANCE PROGRAM, INC. (ACVAP), DBA: RISE ABOVE VIOLENCE, A NON-PROFIT ORGANIZATION ESTABLISHED IN 1996, IS A COMMUNITY- BASED PROGRAM THAT INTERVENES, RESPONDS, AND PREVENTS INCIDENTS OF DOMESTIC VIOLENCE, SEXUAL ASSAULT, AND OTHER INTERPERSONAL VIOLENCE THROUGH THE PROVISION OF ADVOCACY, SUPPORT, AND EDUCATION SERVICES THROUGHOUT ARCHULETA COUNTY. RISE PROMOTES THE BELIEF THAT ALL PEOPLE HAVE THE RIGHT TO LIVE FREE FROM VIOLENCE. A TOTAL OF 361 VICTIMS WERE PROVIDED VICTIM ASSISTANCE SERVICES IN 2018, WITH ADVOCATES ANSWERING 2,299 CALLS FOR ASSISTANCE. 81 VICTIMS RECEIVED ON-SCENE CRISIS INTERVENTION, WITH AN ADDITIONAL 78 VIA THE 24-HOUR HOTLINE. 36 VICTIMS RECEIVED ASSISTANCE TO FILE PROTECTION ORDERS, AND AN ADDITIONAL 152 CONTACTS TO ENSURE VICTIM KNOWLEDGE AND UTILIZATION OF RIGHTS OCCURRED FOR CRIMINAL JUSTICE CASES. BEYOND DIRECT VICTIM SERVICES, ACVAP WORKS TO PREVENT VIOLENCE THROUGH EDUCATIONAL AWARENESS INITIATIVES, WITH A MAJOR FOCUS ON OUTREACHING YOUTH. 815 STUDENTS PARTICIPATED IN 316 VIOLENCE PREVENTION PRESENTATIONS, INCLUDING YOUTH RISE HIGH SCHOOL ELECTIVE CLASS, BULLYING PREVENTION AND BYSTANDER INTERVENTION. 65 ALLIED PROFESSIONALS WERE PROVIDED 15 SPECIALIZED TRAINING WORKSHOPS, AND 28 COMMUNITY AWARENESS PROJECTS WERE CONDUCTED. TRAININGS AND COMMUNITY EDUCATION PROJECTS RAISE AWARENESS AND SKILLS FOR RESPONDERS ON DOMESTIC, DATING, AND SEXUAL VIOLENCE DYNAMICS, TRENDS, AND RESPONSES PARTICULAR TO THEIR PROFESSION OR FOR GENERAL KNOWLEDGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS PRIOR TO ELECTRONIC FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MONITORING OF ANY CONFLICT OF INTEREST IS ONGOING BUT PRIMARILY OCCURS AT TIMES OF HIRING PERSONNEL AND REPLACING BOARD MEMBERS. EACH INDIVIDUAL IS INTERVIEWED AND SPECIFICALLY SCREENED FOR A POTENTIAL CONFLICT AND IS DIRECTLY QUESTIONED ON THE MATTER. FURTHER RESEARCH AND INVESTIGATION IS CONDUCTED WHEN NECESSARY, WITH FINAL DETERMINATION RELEGATED TO THE PROPER LEVEL OF AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S ANNUAL SALARY, WITH NO PARTICIPATION BY THE EXECUTIVE DIRECTOR OR OTHER INTERESTED PERSONS. THE EXECUTIVE DIRECTOR'S SALARY IS ESTABLISHED USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR- PROFIT ORGANIZATIONS. DISCUSSIONS AND DECISIONS REGARDING THE COMPENSATION ARE DOCUMENTED IN EXECUTIVE COMMITTEE MEETING MINUTES. THE EXECUTIVE DIRECTOR ALSO RECEIVES REIMBURSEMENTS FOR ROUTINE, REASONABLE, AND DOCUMENTED EXPENSES INCURRED DURING THE YEAR UNDER AN ACCOUNTABLE PLAN. THE EXECUTIVE DIRECTOR TRAVELS THROUGHOUT OUR SERVICE AREA. THE ORGANIZATION HAS A TRAVEL POLICY THAT CAPS REIMBURSEMENT LEVELS AND REQUIRES LOW-BUDGET TRAVEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6A LINE ITEM BUDGET IS APPROVED BY THE BOARD OF DIRECTORS ANNUALLY. THE BOARD APPROVES THE OVERALL SALARIES AND BENEFITS EXPENSES. DISCUSSIONS AND DECISIONS REGARDING THE BUDGET ARE DOCUMENTED IN BOARD MEETING MINUTES. THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE SALARIES OF OTHER OFFICERS OR KEY EMPLOYEES, WITH NO PARTICIPATION BY THE INTERESTED PERSONS, IN ACCORDANCE WITH THE ANNUAL BUDGET APPROVED BY THE BOARD. THE EXECUTIVE DIRECTOR ESTABLISHES SALARIES USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILAR NONPROFITS; CONSIDERATION OF ROLES AND RESPONSIBILITIES OF THE OFFICER OR KEY EMPLOYEE; AND COST OF LIVING DATA. COMPARABLE MARKET DATA IS OBTAINED FROM SALARY SURVEYS AND FORM 990S FILED BY COMPARABLE NOT-FOR- PROFIT ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7WE CONSIDER REQUESTS ON A CASE-BY-CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DEVELOPMENT DIRECTOR 7,150 0 10,000 PROGRAM COORDINATOR 32,107 0 0 TOTAL 39,257 0 10,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9FORM 990, PART X, LINES 27 - 29: THE ORGANIZATION HAS ADOPTED THE PRINCIPLES OF FASB ASU NO. 2016-14 (ASC 958) FOR ITS AUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED DECEMBER 31, 2018. TO DATE, FORM 990 AND ITS ASSOCIATED SCHEDULES HAVE NOT BEEN UPDATED TO REFLECT CHANGES MADE BY THIS STANDARD. THUS, WE HAVE INCLUDED THE NET ASSET CATEGORIES IN OUR AUDITED FINANCIAL STATEMENTS ON EXISTING FORM 990, PART X, LINES 27-29 AS FOLLOWS: NET ASSETS WITHOUT DONOR RESTRICTIONS 588,775 NET ASSETS WITH DONOR RESTRICTIONS 35,520 -------- TOTAL NET ASSETS 624,295 ======== UNRESTRICTED NET ASSETS 588,775 TEMPORARILY RESTRICTED NET ASSETS 35,520 PERMANENTLY RESTRICTED NET ASSETS -- -------- TOTAL NET ASSETS 624,295 ========
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART X
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