Civic Intelligence

Floyd County Community

EIN 35-1126994 • 501(c)3 • New Albany, IN

Profile

To provide comprehensive health, educational, nutritional, social, and other services primarily to economically disadvantaged birth to five children and their families.

PO Box 1025New Albany, IN 47151-1025

fchsbith2five.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

87th percentile

0.66x

Higher debt load relative to assets than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

82nd percentile

0.54x

Higher debt load relative to revenue than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

33rd percentile

-2.5%

Higher net margin than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

72nd percentile

$112,430

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

18th percentile

-8.9%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-2.8%

Faster revenue growth than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$4,076,701

Down $596,460 (-13%) from 2023

Liabilities

Down

$2,709,574

Down $751,680 (-22%) from 2023

Net Assets

Up

$1,367,127

Up $155,220 (+13%) from 2023

Revenue

Down

$4,650,954

Down $154,719 (-3.2%) from 2023

Expenses

Up

$4,495,734

Up $478,678 (+12%) from 2023

Net Income

Down

$155,220

Down $633,397 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2013: $834,842Liabilities 2013: $83,436Net Assets 2013: $751,4062013Assets 2014: $746,197Liabilities 2014: $125,031Net Assets 2014: $621,1662014Assets 2015: $726,170Liabilities 2015: $138,527Net Assets 2015: $587,6432015Assets 2016: $760,738Liabilities 2016: $158,448Net Assets 2016: $602,2902016Assets 2017: $652,446Liabilities 2017: $95,709Net Assets 2017: $556,7372017Assets 2018: $603,992Liabilities 2018: $63,530Net Assets 2018: $540,4622018Assets 2019: $692,888Liabilities 2019: $132,048Net Assets 2019: $560,8402019Assets 2020: $904,240Liabilities 2020: $148,925Net Assets 2020: $755,3152020Assets 2021: $813,019Liabilities 2021: $109,219Net Assets 2021: $703,8002021Assets 2022: $757,364Liabilities 2022: $153,187Net Assets 2022: $604,1772022Assets 2023: $4,673,161Liabilities 2023: $3,461,254Net Assets 2023: $1,211,9072023Assets 2024: $4,076,701Liabilities 2024: $2,709,574Net Assets 2024: $1,367,1272024

Highlighted filing

2024

Assets$4,076,701
Liabilities$2,709,574
Net Assets$1,367,127

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2013: $1,964,3082013Revenue 2014: $1,830,589Expenses 2014: $1,884,737Net Income 2014: -$54,1482014Revenue 2015: $1,967,445Expenses 2015: $2,000,968Net Income 2015: -$33,5232015Revenue 2016: $1,954,027Expenses 2016: $1,939,380Net Income 2016: $14,6472016Revenue 2017: $1,992,042Expenses 2017: $2,037,595Net Income 2017: -$45,5532017Revenue 2018: $2,307,342Expenses 2018: $2,323,617Net Income 2018: -$16,2752018Revenue 2019: $2,359,339Expenses 2019: $2,338,961Net Income 2019: $20,3782019Revenue 2020: $3,650,467Expenses 2020: $3,455,992Net Income 2020: $194,4752020Revenue 2021: $3,586,145Expenses 2021: $3,637,660Net Income 2021: -$51,5152021Revenue 2022: $3,911,840Expenses 2022: $4,011,463Net Income 2022: -$99,6232022Revenue 2023: $4,805,673Expenses 2023: $4,017,056Net Income 2023: $788,6172023Revenue 2024: $4,650,954Expenses 2024: $4,495,734Net Income 2024: $155,2202024

Highlighted filing

2024

Revenue$4,650,954
Expenses$4,495,734
Net Income$155,220

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Aug 21, 2024
Return Version
2023v5.1
Gross Receipts
$4,910,811
Mission and Program Overview

Mission

To provide comprehensive health, educational, nutritional, social, and other services primarily to economically disadvantaged birth to five children and their families.

To operate a head start program which provides comprehensive health, educational, nutritional, social, and other services primarily to economically disadvantaged birth to five children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,389,308$1,093,247▼ $296,061
Cash and Non-Interest-Bearing Accounts$63,340$396,980▲ $333,640
Pledges and Grants Receivable$395,546$203,090▼ $192,456
Prepaid Expenses and Deferred Charges$14,167--
Total Assets$4,673,161$4,076,701▼ $596,460
Other Assets Total$2,810,800$2,383,384▼ $427,416
Liabilities
Other Liabilities$2,786,956$2,291,915▼ $495,041
Accounts Payable and Accrued Expenses$674,298$417,659▼ $256,639
Total Liabilities$3,461,254$2,709,574▼ $751,680
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,211,907$1,331,221▲ $119,314
Net Assets With Donor Restrictions-$35,906-
Total Net Assets Fund Balance$1,211,907$1,367,127▲ $155,220
Total Liabilities and Net Assets / Fund Balance$4,673,161$4,076,701▼ $596,460

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$771,369$70,019$841,388
Other Land Buildings$123,400$439,791$563,191
Equipment$198,478$199,225$397,703
Other Assets Org$35,906--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tara WrightExecutive DirectorFT$91,263$8,115$99,378
Madisyn Kye MartinCFOFT$81,132$1,630$82,762

Board Members and Trustees

NameTitle
Dr Teesue FieldsPresident
Alicia BarnickleDirector
Amy SteinDirector
Brad DenmanDirector
Brandy BeckerDirector
Carolyn HuffmanDirector
Cathy JohnsonDirector
Elaine MurphyDirector
Jada StewartDirector
Joe HagedornDirector
Mark CasperDirector
Mary Ann BennettProfessor
Matthew BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,512,315
Program Service Revenue
$0
Investment Income
$138,639
Other Revenue
$0
All Other Contributions
$36,406
Change in Net Assets
$155,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,650,954
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$584,403
Total Revenue per Audited Statements
$5,235,357
Total Revenue per Form 990
$4,650,954
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,586,496
Other Expenses$909,238
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,517,983$307,089-$2,825,072
Occupancy$332,015$61,428-$393,443
Other Employee Benefits$291,805$57,764-$349,569
Payroll Taxes$191,756$37,959-$229,715
Current Officers, Directors, Trustees, and Key Employees$162,341$19,799-$182,140
Depreciation Depletion$166,022--$166,022
Conferences and Meetings$61,502$4,529-$66,031
Insurance$43,453$5,477-$48,930
Other Expenses$19,814$2-$19,816
Fees for Services Accounting$2,200$15,549-$17,749
Interest$876--$876
Travel$406--$406
Total Functional Expenses$3,973,246$522,488$0$4,495,734

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,080,137
Expenses per Audited Statements$4,495,734
Total Expenses per Form 990$4,495,734
Expenses Not Reported on Form 990$584,403
Expenses Not Reported on Financial Statements$0
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
Opr Lease Rou Liab, Net of Current Portions$2,278,331
Fin Lease Rou Liab, Net of Current Portions$13,584
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 35% controlled entity
No
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 A, Line 8B

The organization does not have a committee with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The organization's fiscal officer and cpa on the governing body reviewed the form 990 for accuracy and completeness before submission.

Form 990, Part VI, Section B, Line 12C

No employee, officer, or agent of the grant shall participate in the selection award or administration of a contract if a conflict of interest, real or apparent, would be involved. Such a conflict would arise when employees, officers, or agents, members of their immediate families, their partners, or other organizations that employ the organization's employees, officers, or agents has a financial or other interest in the firm selected for awards. The employee, officers, or agents shall neither solicit nor accept gratuities, favors, or anything of monetary values from contractors, potential contractors, or parties to sub-agreements. The agency will take in consideration all circumstances involved. Disciplinary action for violations may include verbal warnings, written warnings, and temporary suspensions of employment and termination of employment. The level of discpline will be based upon the severity of the infraction as determined by the agency. The organization regularily and consistently monitors and enforces compliance with the conflict of interest policy by completeing an outside employment form on an annual basis.

Form 990, Part VI, Section B, Line 15

Floyd county community action agency, inc. Is a grant funded, head start program. Each year we are required to prepare a budget which includes all expenses including personnel. The budget is reviewed and approved through the regional office of health and human services department of the government. We are also required to issue a wage comparability study every three years.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflicts of interest policy, and financial statements available to the public upon request at its business office located in new albany, indiana.

Filing and Contact Details

Filer

Filer Name
Floyd County Community
EIN
35-1126994
Phone
8129486981
Address
PO BOX 1025, NEW ALBANY, IN 47151-1025

Signing Officer

Name
Madisyn Martin
Title
CFO
Phone
8122714140
Signed
2024-08-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Madisyn Martin
Formed
1966
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
90
Volunteers
21

Preparer

Firm
Cna Tax Professionals Inc
Address
10475 CROSSPOINT BOULEVARD SUITE, 200, INDIANAPOLIS, IN 46256
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The agency is exempt from federal income tax under section 501(c)(3) of the internal revenue code. In addition, the agency qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an agency that is not a private foundation under section 509(a)(2). The agency recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. The agency has examined this issue and has determined there are no material contingent tax liabilities.

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IRS990/InsuranceGrp/ProgramServicesAmt043453
IRS990/InsuranceGrp/TotalAmt048930
IRS990/InterestGrp/ProgramServicesAmt0876
IRS990/InterestGrp/TotalAmt0876
IRS990/InvestmentIncomeGrp/ExclusionAmt0107
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0107
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt022
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0709035
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01389308
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01093247
IRS990/LandBldgEquipCostOrOtherBssAmt01802282
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0259857
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE COMPREHENSIVE HEALTH, EDUCATIONAL, NUTRITIONAL, SOCIAL, AND OTHER SERVICES PRIMARILY TO ECONOMICALLY DISADVANTAGED BIRTH TO FIVE CHILDREN AND THEIR FAMILIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01211907
IRS990/NetAssetsOrFundBalancesEOYAmt01367127
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0138532
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0138532
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01211907
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01331221
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt061428
IRS990/OccupancyGrp/ProgramServicesAmt0332015
IRS990/OccupancyGrp/TotalAmt0393443
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02810800
IRS990/OtherAssetsTotalGrp/EOYAmt02383384
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt057764
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0291805
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0349569
IRS990/OtherExpensesGrp/Desc0FOOD PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3TRANSPORTATION SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04983
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17909
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22
IRS990/OtherExpensesGrp/ProgramServicesAmt0137023
IRS990/OtherExpensesGrp/ProgramServicesAmt133871
IRS990/OtherExpensesGrp/ProgramServicesAmt212179
IRS990/OtherExpensesGrp/ProgramServicesAmt319814
IRS990/OtherExpensesGrp/TotalAmt0137023
IRS990/OtherExpensesGrp/TotalAmt138854
IRS990/OtherExpensesGrp/TotalAmt220088
IRS990/OtherExpensesGrp/TotalAmt319816
IRS990/OtherLiabilitiesGrp/BOYAmt02786956
IRS990/OtherLiabilitiesGrp/EOYAmt02291915
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0307089
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02517983
IRS990/OtherSalariesAndWagesGrp/TotalAmt02825072
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt037959
IRS990/PayrollTaxesGrp/ProgramServicesAmt0191756
IRS990/PayrollTaxesGrp/TotalAmt0229715
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0395546
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0203090
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014167
IRS990/PrincipalOfficerNm0MADISYN MARTIN
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04825637
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-19964
IRS990/PYOtherExpensesAmt01049559
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0788617
IRS990/PYSalariesCompEmpBnftPaidAmt02967497
IRS990/PYTotalExpensesAmt04017056
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04805673
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0155220
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt04512315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04825637
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03909796
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03585843
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03644680
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt020478271
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0107
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0144
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0244
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0302
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0309
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01106
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01800
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01800
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99980
IRS990ScheduleA/PublicSupportTotal170Amt020478271
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt04512315
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04825637
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt03909796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03585843
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt03644680
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt020478271
IRS990ScheduleA/TotalSupportAmt020481177
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0771369
IRS990ScheduleD/BuildingsGrp/DepreciationAmt070019
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0841388
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0584403
IRS990ScheduleD/DonatedServicesUseFcltsAmt0584403
IRS990ScheduleD/EquipmentGrp/BookValueAmt0198478
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0199225
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0397703
IRS990ScheduleD/ExpensesNotReportedAmt0584403
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04495734
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02329799
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt117679
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt235906
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPR LEASE ROU ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1FIN LEASE ROU ASSETS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2PROMISES TO GIVE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0123400
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0439791
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0563191
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02278331
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt113584
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPR LEASE ROU LIAB, NET OF CURRENT PORTIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1FIN LEASE ROU LIAB, NET OF CURRENT PORTIONS
IRS990ScheduleD/RevenueNotReportedAmt0584403
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04650954
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE AGENCY QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN AGENCY THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). THE AGENCY RECOGNIZES A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED. THE AGENCY HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01093247
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02383384
IRS990ScheduleD/TotalExpensesPerForm990Amt04495734
IRS990ScheduleD/TotalLiabilityAmt02291915
IRS990ScheduleD/TotalRevenuePerForm990Amt04650954
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05235357
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05080137
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S FISCAL OFFICER AND CPA ON THE GOVERNING BODY REVIEWED THE FORM 990 FOR ACCURACY AND COMPLETENESS BEFORE SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO EMPLOYEE, OFFICER, OR AGENT OF THE GRANT SHALL PARTICIPATE IN THE SELECTION AWARD OR ADMINISTRATION OF A CONTRACT IF A CONFLICT OF INTEREST, REAL OR APPARENT, WOULD BE INVOLVED. SUCH A CONFLICT WOULD ARISE WHEN EMPLOYEES, OFFICERS, OR AGENTS, MEMBERS OF THEIR IMMEDIATE FAMILIES, THEIR PARTNERS, OR OTHER ORGANIZATIONS THAT EMPLOY THE ORGANIZATION'S EMPLOYEES, OFFICERS, OR AGENTS HAS A FINANCIAL OR OTHER INTEREST IN THE FIRM SELECTED FOR AWARDS. THE EMPLOYEE, OFFICERS, OR AGENTS SHALL NEITHER SOLICIT NOR ACCEPT GRATUITIES, FAVORS, OR ANYTHING OF MONETARY VALUES FROM CONTRACTORS, POTENTIAL CONTRACTORS, OR PARTIES TO SUB-AGREEMENTS. THE AGENCY WILL TAKE IN CONSIDERATION ALL CIRCUMSTANCES INVOLVED. DISCIPLINARY ACTION FOR VIOLATIONS MAY INCLUDE VERBAL WARNINGS, WRITTEN WARNINGS, AND TEMPORARY SUSPENSIONS OF EMPLOYMENT AND TERMINATION OF EMPLOYMENT. THE LEVEL OF DISCPLINE WILL BE BASED UPON THE SEVERITY OF THE INFRACTION AS DETERMINED BY THE AGENCY. THE ORGANIZATION REGULARILY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY COMPLETEING AN OUTSIDE EMPLOYMENT FORM ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FLOYD COUNTY COMMUNITY ACTION AGENCY, INC. IS A GRANT FUNDED, HEAD START PROGRAM. EACH YEAR WE ARE REQUIRED TO PREPARE A BUDGET WHICH INCLUDES ALL EXPENSES INCLUDING PERSONNEL. THE BUDGET IS REVIEWED AND APPROVED THROUGH THE REGIONAL OFFICE OF HEALTH AND HUMAN SERVICES DEPARTMENT OF THE GOVERNMENT. WE ARE ALSO REQUIRED TO ISSUE A WAGE COMPARABILITY STUDY EVERY THREE YEARS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS BUSINESS OFFICE LOCATED IN NEW ALBANY, INDIANA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00

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