Civic Intelligence

Compass Family and Community Services

990 • Fiscal year 2014 • EIN 34-0714662

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 01, 2015

535 Marmion Avenue44502

(330) 782-5664

Siviq Scores

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

Liabilities / Assets

50th percentile

0.19x

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.14x

Higher debt load relative to revenue than 42% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

49th percentile

2.4%

Higher net margin than 49% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$121,030

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

88th percentile

29%

Faster asset growth than 88% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$6,798,952

Up $1,535,988 (+29%) from 2013

Net Assets

Up

$5,508,154

Up $1,674,091 (+44%) from 2013

Liabilities

Down

$1,290,798

Down $138,103 (-9.7%) from 2013

Revenue

$9,491,253

No earlier filing loaded for comparison.

Expenses

Up

$9,258,755

Up $952,319 (+11%) from 2013

Net Income

$232,498

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $2,965,716Liabilities 2011: $1,159,993Net Assets 2011: $1,805,7232011Assets 2013: $5,262,964Liabilities 2013: $1,428,901Net Assets 2013: $3,834,0632013Assets 2014: $6,798,952Liabilities 2014: $1,290,798Net Assets 2014: $5,508,1542014Assets 2015: $6,964,366Liabilities 2015: $1,460,599Net Assets 2015: $5,503,7672015Assets 2016: $7,126,779Liabilities 2016: $1,333,829Net Assets 2016: $5,792,9502016Assets 2017: $7,368,047Liabilities 2017: $1,520,630Net Assets 2017: $5,847,4172017Assets 2018: $9,867,637Liabilities 2018: $3,099,207Net Assets 2018: $6,768,4302018Assets 2019: $9,987,127Liabilities 2019: $3,510,262Net Assets 2019: $6,476,8652019Assets 2020: $12,019,536Liabilities 2020: $3,776,951Net Assets 2020: $8,242,5852020Assets 2021: $12,240,598Liabilities 2021: $3,229,611Net Assets 2021: $9,010,9872021Assets 2022: $11,431,848Liabilities 2022: $3,407,837Net Assets 2022: $8,024,0112022Assets 2023: $11,199,855Liabilities 2023: $3,684,976Net Assets 2023: $7,514,8792023Assets 2024: $10,436,236Liabilities 2024: $2,688,802Net Assets 2024: $7,747,4342024

Highlighted filing

2014

Assets$6,798,952
Liabilities$1,290,798
Net Assets$5,508,154

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $2,019,6362011Expenses 2013: $8,306,4362013Revenue 2014: $9,491,253Expenses 2014: $9,258,755Net Income 2014: $232,4982014Revenue 2015: $9,446,233Expenses 2015: $9,391,332Net Income 2015: $54,9012015Revenue 2016: $10,207,372Expenses 2016: $9,834,551Net Income 2016: $372,8212016Revenue 2017: $9,952,074Expenses 2017: $10,027,853Net Income 2017: -$75,7792017Revenue 2018: $11,288,656Expenses 2018: $11,081,128Net Income 2018: $207,5282018Revenue 2019: $12,077,676Expenses 2019: $12,413,470Net Income 2019: -$335,7942019Revenue 2020: $14,030,050Expenses 2020: $12,240,450Net Income 2020: $1,789,6002020Revenue 2021: $11,909,615Expenses 2021: $11,499,502Net Income 2021: $410,1132021Revenue 2022: $11,891,849Expenses 2022: $12,482,266Net Income 2022: -$590,4172022Revenue 2023: $11,534,862Expenses 2023: $12,189,604Net Income 2023: -$654,7422023Revenue 2024: $11,277,320Expenses 2024: $11,232,384Net Income 2024: $44,9362024

Highlighted filing

2014

Revenue$9,491,253
Expenses$9,258,755
Net Income$232,498
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 1, 2015
Return Version
2013v4.0
Gross Receipts
$9,530,558
Mission and Program Overview

Mission

Compass helps individuals and families build better lives and a stronger community.

The agency is dedicated to providing services that will empower, enhance and strengthen individuals and families of the mahoning valley through an array of services that respond to the changing needs of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,389,054$2,042,948▲ $653,894
Investments in Publicly Traded Securities$1,123,206$1,604,922▲ $481,716
Land, Buildings, and Equipment, Net$1,047,870$1,557,043▲ $509,173
Accounts Receivable$936,938$1,025,259▲ $88,321
Savings and Temporary Cash Investments$81,929$82,060▲ $131
Prepaid Expenses and Deferred Charges$105,728$72,573▼ $33,155
Inventories for Sale or Use$13,259$18,305▲ $5,046
Total Assets$5,262,964$6,798,952▲ $1,535,988
Other Assets Total$564,980$395,842▼ $169,138
Liabilities
Accounts Payable and Accrued Expenses$594,425$530,601▼ $63,824
Other Liabilities$569,574$435,446▼ $134,128
Deferred Revenue$208,261$269,673▲ $61,412
Mortgage Notes Payable Secured by Investment Property$56,641$55,078▼ $1,563
Total Liabilities$1,428,901$1,290,798▼ $138,103
Net Assets / Fund Balance
Unrestricted Net Assets$3,800,185$5,474,586▲ $1,674,401
Temporarily Rstr Net Assets$33,878$33,568▼ $310
Total Net Assets Fund Balance$3,834,063$5,508,154▲ $1,674,091
Total Liabilities and Net Assets / Fund Balance$5,262,964$6,798,952▲ $1,535,988

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,007,363$802,556$1,809,919
Equipment$317,195$904,547$1,221,742
Other Land Buildings$99,635$194,622$294,257
Land$132,850-$132,850
Other Assets Org$2,185--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph CarusoPresident &FT$120,000$1,030$121,030
Mark WingertCFOFT$88,561$5,454$94,015

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,053,958
Program Service Revenue
$4,257,652
Investment Income
$46,894
Other Revenue
$132,749
All Other Contributions
$483,657
Change in Net Assets
$232,498

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,491,253
Revenue Not Reported on Form 990
$188,289
Total Revenue per Audited Statements
$9,679,542
Total Revenue per Form 990
$9,491,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,488,349
Other Expenses$1,770,406
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,225,534$797,380-$6,022,914
Other Employee Benefits$634,066$123,390-$757,456
Payroll Taxes$417,786$76,663-$494,449
Occupancy$363,059$37,614-$400,673
Current Officers, Directors, Trustees, and Key Employees-$213,530-$213,530
Office Expenses$165,368$34,572-$199,940
All Other Expenses$340,585$-142,018-$198,567
Depreciation Depletion$115,474$32,501-$147,975
Insurance$62,628$26,290-$88,918
Travel$69,331$12,539-$81,870
Other Expenses$79,336$19,217-$79,336
Fees for Services Other$27,108$46,930-$74,038
Advertising$21,597$49,618-$71,215
Information Technology$40,509$26,144-$66,653
Fees for Services Legal$389$9,416-$9,805
Conferences and Meetings$7,861$1,246-$9,107
Fees for Services Accounting$1,200$7,725-$8,925
Total Functional Expenses$7,808,605$1,450,150$0$9,258,755

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,298,060
Expenses per Audited Statements$9,258,755
Total Expenses per Form 990$9,258,755
Expenses Not Reported on Form 990$39,305
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$93,580
Fundraising Direct Expenses$37,108
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$58,486$58,486$19,446$39,040
Event 2$19,433$19,433$10,281$9,152
Total Events$93,580$93,580$37,108$56,472
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Participant Deposits$393,657
Other Liabilities$37,625
Tenant Security Deposits$2,415
Uncashed Paychecks$1,749
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
No
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

The completed form 990 will be reviewed in detail at a regular meeting of the board of directors.

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

The agency maintains a written conflict of interest policy and has its directors annually fill out a disclosure form. In the course of doing business members are reminded of the policy and their obligation to reveal any real or perceived conflict. Any conflicts are noted and presented to the full board of directors. Further, the agency maintains a corporate compliance office and program that reviews and investigates complaints or allegations involving the corporation.

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

The agency in its determination of the president/ceo's compensation utilized comparative data with other organizations in the area that had a similar scope, budget and operating environment. Other factors that were considered in this determination were feedback from agency program staff and the president/ceo's performance evaluation. The deliberation and discussion was held by the board in two settings, one with the president/ceo present and in a board of director executive session.

Form 990, Page 6, Part VI, Line 19

The organization will make available to the public all governing documents, conflict of interest policy, and financial statements to any person making a request.

Filing and Contact Details

Filer

EIN
34-0714662
Phone
3307825664

Signing Officer

Name
Joseph F Caruso
Title
President & CEO
Phone
3307825664
Signed
2015-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Caruso
Formed
1917
Legal Domicile
Oh
Voting Board Members
23
Independent Board Members
23
Employees
438

Preparer

Preparer
Peter M Stanovich CPA
Phone
3307023100
Supplemental Narrative

Additional Explanations

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

Other programs include: daybreak, domestic violence, family financial, guardianship, independent housing, rape counseling, and ryan white.

Form 990, Part XI, Line 9

Fundraising expenses 37,108 loss on sale of assets 2,197 fundraising expenses -37,108 loss of sale of asset -2,197

Form 990, Part XI, Line 9

Contribution from merger 1,292,609 net assets received from community solutions association ein: 34-1927683 in merger agreement.

Form 990, Page 12, Part XII, Line 2C

No change from prior year.

Financial Statement Notes

Schedule D, Page 3, Part X

In previous years, the corporation adopted topic 740 (fin 48). The corporation files an informational tax return in the u.s. Federal jurisdiction and one local jurisdiction. Generally, these jurisdictions have statutes of limitations that run three years, which means tax years that remain subject to examination would be tax years ended june 30, 2011, and beyond. Presently, the corporation is under no examination from any jurisdiction. The corporation has evaluated tax positions, statutes of limitations, tax law and changes and new authoritative rulings and concludes a low possibility of material unrecognized tax benefits that would need to be recorded and disclosed.

Schedule D, Page 4, Part XI, Line 2D

Fundraising expenses 37,108 loss on sale of assets 2,197

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 37,108 loss of sale of asset 2,197

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IRS990/Form990PartVIISectionAGrp/PersonNm24JOSEPH CARUSO
IRS990/Form990PartVIISectionAGrp/PersonNm25MARK WINGERT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt25CFO
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0THE AGENCY IS DEDICATED TO PROVIDING SERVICES THAT WILL EMPOWER, ENHANCE AND STRENGTHEN INDIVIDUALS AND FAMILIES OF THE MAHONING VALLEY THROUGH AN ARRAY OF SERVICES THAT RESPOND TO THE CHANGING NEEDS OF THE COMMUNITY.
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IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3ASSISTANCE TO CLIENTS
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt05225534
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0417786
IRS990/PayrollTaxesGrp/TotalAmt0494449
IRS990/PoliticalCampaignActyInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.4$2.69$7.75$11.3$11.2$0.04
2023Detailed filing. Detailed filing data is available for this year.$11.2$3.68$7.51$11.5$12.2$0.65
2022Detailed filing. Detailed filing data is available for this year.$11.4$3.41$8.02$11.9$12.5$0.59
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$3.23$9.01$11.9$11.5$0.41
2020Detailed filing. Detailed filing data is available for this year.$12.0$3.78$8.24$14.0$12.2$1.79
2019Detailed filing. Detailed filing data is available for this year.$9.99$3.51$6.48$12.1$12.4$0.34
2018Detailed filing. Detailed filing data is available for this year.$9.87$3.10$6.77$11.3$11.1$0.21
2017Detailed filing. Detailed filing data is available for this year.$7.37$1.52$5.85$9.95$10.0$0.08
2016Detailed filing. Detailed filing data is available for this year.$7.13$1.33$5.79$10.2$9.83$0.37
2015Detailed filing. Detailed filing data is available for this year.$6.96$1.46$5.50$9.45$9.39$0.05
2014Detailed filing. Detailed filing data is available for this year.$6.80$1.29$5.51$9.49$9.26$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$1.43$3.83$8.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.97$1.16$1.81$2.02