Civic Intelligence

Compass Family and Community Services

990 • Fiscal year 2015 • EIN 34-0714662

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 04, 2016

535 Marmion AvenueYoungstown, OH 44502

(330) 782-5664

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.21x

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

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.15x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

48th percentile

$116,158

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Asset Growth

57th percentile

2.4%

Faster asset growth than 57% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

37th percentile

-0.5%

Faster revenue growth than 37% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$6,964,366

Up $165,414 (+2.4%) from 2014

Net Assets

Down

$5,503,767

Down $4,387 (-0.1%) from 2014

Liabilities

Up

$1,460,599

Up $169,801 (+13%) from 2014

Revenue

Down

$9,446,233

Down $45,020 (-0.5%) from 2014

Expenses

Up

$9,391,332

Up $132,577 (+1.4%) from 2014

Net Income

Down

$54,901

Down $177,597 (-76%) from 2014

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

2015

Assets$6,964,366
Liabilities$1,460,599
Net Assets$5,503,767

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

2015

Revenue$9,446,233
Expenses$9,391,332
Net Income$54,901
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 4, 2016
Return Version
2014v6.0
Gross Receipts
$9,761,127
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$2,042,948$2,128,263▲ $85,315
Investments in Publicly Traded Securities$1,604,922$1,623,537▲ $18,615
Land, Buildings, and Equipment, Net$1,557,043$1,538,066▼ $18,977
Accounts Receivable$1,025,259$1,001,650▼ $23,609
Prepaid Expenses and Deferred Charges$72,573$99,226▲ $26,653
Savings and Temporary Cash Investments$82,060$82,184▲ $124
Inventories for Sale or Use$18,305$18,407▲ $102
Total Assets$6,798,952$6,964,366▲ $165,414
Other Assets Total$395,842$473,033▲ $77,191
Liabilities
Accounts Payable and Accrued Expenses$530,601$542,077▲ $11,476
Other Liabilities$435,446$502,756▲ $67,310
Deferred Revenue$269,673$362,250▲ $92,577
Mortgage Notes Payable Secured by Investment Property$55,078$53,516▼ $1,562
Total Liabilities$1,290,798$1,460,599▲ $169,801
Net Assets / Fund Balance
Unrestricted Net Assets$5,474,586$5,470,478▼ $4,108
Temporarily Rstr Net Assets$33,568$33,289▼ $279
Total Net Assets Fund Balance$5,508,154$5,503,767▼ $4,387
Total Liabilities and Net Assets / Fund Balance$6,798,952$6,964,366▲ $165,414

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$963,986$886,213$1,850,199
Equipment$371,517$983,114$1,354,631
Other Land Buildings$69,713$194,424$264,137
Land$132,850-$132,850
Other Assets Org$2,185--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph CarusoPresident &FT$115,090$1,068$116,158
Mark WingertCFOFT$87,365$12,366$99,731

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,185,321
Program Service Revenue
$3,920,329
Investment Income
$104,242
Other Revenue
$236,341
All Other Contributions
$502,006
Change in Net Assets
$54,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,446,233
Revenue Not Reported on Form 990
$-12,682
Total Revenue per Audited Statements
$9,433,551
Total Revenue per Form 990
$9,446,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$7,496,271
Other Expenses$1,895,061
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,152,745$804,954-$5,957,699
Other Employee Benefits$733,996$133,552-$867,548
Payroll Taxes$400,720$55,551-$456,271
Occupancy$391,944$40,930-$432,874
Office Expenses$189,545$25,476-$215,021
Current Officers, Directors, Trustees, and Key Employees-$214,753-$214,753
All Other Expenses$295,536$-95,649-$199,887
Depreciation Depletion$125,337$58,282-$183,619
Information Technology$98,764$16,814-$115,578
Insurance$64,855$32,892-$97,747
Advertising$31,096$47,707-$78,803
Other Expenses$30,788$38,330-$69,118
Travel$59,000$9,469-$68,469
Fees for Services Other$16,583$31,043-$47,626
Conferences and Meetings$23,700$1,800-$25,500
Fees for Services Legal$2,021$9,784-$11,805
Fees for Services Accounting-$9,385-$9,385
Total Functional Expenses$7,956,259$1,435,073$0$9,391,332

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,437,938
Expenses per Audited Statements$9,391,332
Total Expenses per Form 990$9,391,332
Expenses Not Reported on Form 990$46,606
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$87,461
Fundraising Direct Expenses$46,606
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Chocolate, Wine$57,833$57,833$20,897$36,936
Songwriters Eve$15,201$15,201$16,276$-1,075
Total Events$87,461$87,461$46,606$40,855
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$470,848
Other Liabilities$28,080
Tenant Security Deposits$2,425
Uncashed Paychecks$1,403
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

Filer Name
Compass Family & Community Services
EIN
34-0714662
Phone
3307825664
Address
535 MARMION AVENUE, YOUNGSTOWN, OH 44502

Signing Officer

Name
Joseph F Caruso
Title
President & CEO
Phone
3307825664
Signed
2016-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Caruso
Formed
1917
Legal Domicile
Oh
Voting Board Members
20
Independent Board Members
20
Employees
437

Preparer

Firm
Reali Giampetro & Scott
Address
PO BOX 200, CANFIELD, OH 44406-0200
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 46,606 fundraising expenses -46,606

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, 2012, 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 46,606

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

Fundraising expenses 46,606

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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PA
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt17CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt18SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20PRESIDENT &
IRS990/Form990PartVIISectionAGrp/TitleTxt21CFO
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IRS990/FormationYr01917
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
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IRS990/FundraisingGrossIncomeAmt087461
IRS990/GainOrLossGrp/OtherAmt03059
IRS990/GainOrLossGrp/SecuritiesAmt027589
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0279132
IRS990/GrossReceiptsAmt09761127
IRS990/GrossRentsGrp/RealAmt028293
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IRS990/InformationTechnologyGrp/ProgramServicesAmt098764
IRS990/InformationTechnologyGrp/TotalAmt0115578
IRS990/InsuranceGrp/ManagementAndGeneralAmt032892
IRS990/InsuranceGrp/ProgramServicesAmt064855
IRS990/InsuranceGrp/TotalAmt097747
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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/MortgNotesPyblScrdInvstPropGrp/EOYAmt053516
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0189545
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IRS990/OtherExpensesGrp/Desc3MISC. EXPENSE
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IRS990/OtherExpensesGrp/ProgramServicesAmt287708
IRS990/OtherExpensesGrp/ProgramServicesAmt330788
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0400720
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt099226
IRS990/PrincipalOfficerNm0JOSEPH CARUSO
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IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID/MEDICARE
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYMENT SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2SUBCONTRACT SALES
IRS990/ProgramServiceRevenueGrp/Desc3THIRD PARTY FEES
IRS990/ProgramServiceRevenueGrp/Desc4MRDD FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01754534
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11290701
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2490403
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3153301
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4115282
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01754534
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11290701
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2490403
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3153301
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4115282
IRS990/ProgSrvcAccomActy2Grp/Desc0OUTPATIENT SERVICES: THE GOAL IS TO ASSIST INDIVIDUALS WITH EMOTIONAL AND MENTAL DISORDERS TO HELP THEM IMPROVE THEIR UNDERSTANDING OF BEHAVIORS AND/OR LIFE STYLE CHANGES WHICH WILL ENABLE THEM TO ACHIEVE THEIR HIGHEST LEVEL OF INDEPENDENCE, STABILITY, AND LIFE SATISFACTION. SERVICES INCLUDE OUTPATIENT CARE, CASE MANAGEMENT, AND INTENSIVE COMMUNITY BASED TREATMENT. IN OUR OUT-PATIENT AND COMMUNITY SERVICES, 1,714 PEOPLE RECEIVED 15,700 HOURS OF SERVICE INCLUDING CASE MANAGEMENT, COUNSELING AND PHARMACOLOGICAL MANAGEMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01262604
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01029362
IRS990/ProgSrvcAccomActy3Grp/Desc0RESIDENTIAL TREATMENT: PROVIDES SHORT TERM, HIGH QUALITY RESIDENTIAL TREATMENT SERVICES TO INDIVIDUALS WITH SERIOUS PSYCHOLOGICAL OR MENTAL DISABILITIES, WITH THE INTENTION OF ALLOWING THOSE INDIVIDUALS TO RESIDE IN THE COMMUNITY IN THE LEAST RESTRICTIVE SETTING. 398 CLIENTS BENEFITED FROM RESIDENTIAL TREATMENT TOTALING 10,991 BED DAYS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01947449

Document Assets

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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