Civic Intelligence

North Central Community Action Agency Inc. Neighborhood Center Pro

990 • Fiscal year 2021 • EIN 35-1148191

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 17, 2022

301 East 8th StreetMichigan City, IN 46360

(219) 872-0351

Siviq Scores

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

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

14th percentile

0.01x

Higher debt load relative to revenue than 14% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

27th percentile

1.6%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

75th percentile

$187,932

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

55th percentile

12%

Faster asset growth than 55% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

76th percentile

43%

Faster revenue growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$898,327

Up $93,612 (+12%) from 2020

Net Assets

Up

$836,392

Up $104,917 (+14%) from 2020

Liabilities

Down

$61,935

Down $11,305 (-15%) from 2020

Revenue

Up

$6,717,700

Up $2,030,105 (+43%) from 2020

Expenses

Up

$6,612,783

Up $1,996,703 (+43%) from 2020

Net Income

Up

$104,917

Up $33,402 (+47%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $657,294Liabilities 2010: $216,217Net Assets 2010: $441,0772010Assets 2011: $775,705Liabilities 2011: $240,578Net Assets 2011: $535,1272011Assets 2012: $645,206Liabilities 2012: $105,743Net Assets 2012: $539,4632012Assets 2013: $678,489Liabilities 2013: $129,359Net Assets 2013: $549,1302013Assets 2014: $681,709Liabilities 2014: $126,312Net Assets 2014: $555,3972014Assets 2015: $817,750Liabilities 2015: $119,252Net Assets 2015: $698,4982015Assets 2016: $759,516Liabilities 2016: $125,185Net Assets 2016: $634,3312016Assets 2017: $718,783Liabilities 2017: $90,250Net Assets 2017: $628,5332017Assets 2018: $720,886Liabilities 2018: $82,111Net Assets 2018: $638,7752018Assets 2019: $737,731Liabilities 2019: $77,771Net Assets 2019: $659,9602019Assets 2020: $804,715Liabilities 2020: $73,240Net Assets 2020: $731,4752020Assets 2021: $898,327Liabilities 2021: $61,935Net Assets 2021: $836,3922021Assets 2022: $993,967Liabilities 2022: $131,569Net Assets 2022: $862,3982022Assets 2023: $1,013,021Liabilities 2023: $62,839Net Assets 2023: $950,1822023Assets 2024: $985,287Liabilities 2024: $42,582Net Assets 2024: $942,7052024

Highlighted filing

2021

Assets$898,327
Liabilities$61,935
Net Assets$836,392

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,175,1892010Expenses 2011: $4,515,4072011Expenses 2012: $3,843,5872012Revenue 2013: $3,880,303Expenses 2013: $3,870,636Net Income 2013: $9,6672013Revenue 2014: $3,855,532Expenses 2014: $3,849,265Net Income 2014: $6,2672014Revenue 2015: $4,091,635Expenses 2015: $3,948,534Net Income 2015: $143,1012015Revenue 2016: $3,797,536Expenses 2016: $3,861,703Net Income 2016: -$64,1672016Revenue 2017: $3,788,967Expenses 2017: $3,794,765Net Income 2017: -$5,7982017Revenue 2018: $4,717,253Expenses 2018: $4,707,011Net Income 2018: $10,2422018Revenue 2019: $4,622,080Expenses 2019: $4,600,895Net Income 2019: $21,1852019Revenue 2020: $4,687,595Expenses 2020: $4,616,080Net Income 2020: $71,5152020Revenue 2021: $6,717,700Expenses 2021: $6,612,783Net Income 2021: $104,9172021Revenue 2022: $7,610,466Expenses 2022: $7,584,460Net Income 2022: $26,0062022Revenue 2023: $4,588,740Expenses 2023: $4,500,956Net Income 2023: $87,7842023Revenue 2024: $6,716,963Expenses 2024: $6,724,440Net Income 2024: -$7,4772024

Highlighted filing

2021

Revenue$6,717,700
Expenses$6,612,783
Net Income$104,917
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 17, 2022
Return Version
2021v4.0
Gross Receipts
$6,717,700
Mission and Program Overview

Mission

The Organization's purpose is to

Our purpose is to enable economically disadvantaged individuals to become self-sufficient. We administer programs for energy assistance, housing, weatherization, senior and youth, building ramps, youth vision, and community services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$251,752$438,984▲ $187,232
Land, Buildings, and Equipment, Net$294,692$317,638▲ $22,946
Cash and Non-Interest-Bearing Accounts$258,271$141,705▼ $116,566
Total Assets$804,715$898,327▲ $93,612
Liabilities
Accounts Payable and Accrued Expenses$43,363$37,306▼ $6,057
Deferred Revenue$29,877$24,629▼ $5,248
Total Liabilities$73,240$61,935▼ $11,305
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$674,871$758,491▲ $83,620
Net Assets With Donor Restrictions$56,604$77,901▲ $21,297
Total Net Assets Fund Balance$731,475$836,392▲ $104,917
Total Liabilities and Net Assets / Fund Balance$804,715$898,327▲ $93,612

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$214,870$115,173$330,043
Buildings$102,768$139,979$242,747
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia T DavisExecutive DiFT$173,239$14,693$187,932
Cynthia T DavisExecutive Director-$173,239$14,693$187,932
Linda MartinFiscal ManagFT$145,667$14,693$160,360
Linda MartinFiscal Manager-$145,667$14,693$160,360

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Hh MechanicalConstruction3118 MISHAWAKA AVENUE, South Bend, IN 46615$118,995
Jackson RefrigerationConstruction1980 S TOTO ROAD, North Judson, IN 46366$104,884
Revenue and Support

Revenue Composition

Contributions and Grants
$6,715,630
Program Service Revenue
$0
Investment Income
$25
Other Revenue
$2,045
All Other Contributions
$130,831
Change in Net Assets
$104,917

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,717,700
Total Revenue per Audited Statements
$6,717,700
Total Revenue per Form 990
$6,717,700
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,076,674
Salaries, Compensation, and Employee Benefits$1,190,102
Other Expenses$346,007
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$5,013,031--$5,013,031
Other Salaries and Wages$556,134$109,259-$665,393
Current Officers, Directors, Trustees, and Key Employees-$348,292-$348,292
Other Employee Benefits$63,387$40,091-$103,478
Payroll Taxes$40,177$32,762-$72,939
Grants to Domestic Orgs$63,643--$63,643
Occupancy$34,128$21,086-$55,214
Office Expenses$28,182$10,791-$38,973
Insurance$26,580$10,323-$36,903
Depreciation Depletion$16,526$13,164-$29,690
Fees for Services Other$27,495$1,051-$28,546
Travel$18,001$2,724-$20,725
Fees for Services Accounting$12,564$3,561-$16,125
Other Expenses$1,061$3,444-$4,505
Total Functional Expenses$5,992,977$619,806$0$6,612,783

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,612,783
Total Expenses per Audited Statements$6,612,783
Total Expenses per Form 990$6,612,783
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Services of Starke CountyKnox, IN501c3Program Support$45,523
Pulaski County Human ServicesWinamac, IN501c3Program Support$18,120
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
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
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, Part VI

Question 15b - compensation for other officers and key employees - the executive director sets the compensation of the other employees.

Form 990, Page 6, Part VI, Line 11B

A draft of the organization's entire tax return was provided to the entire board of directors for review before the annual meeting in october 2022. The return was approved by the board at that meeting and was signed for filing by the board president.

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

The agency has monthly staff meetings and monthly board meetings at which any conflict of interest issues can be reported. Employees are required to complete an outside employment form which is placed in their personnel file. Any conflict of interest issues are reported to supervisors and brought to the executive director's attention to take proper action if necessary. In the event that any supervisor or a member of his or her family has a personal or business interest in, or is involved in any way with an organization with whom the board is considering a grant request or business contract, such interest or involvement will be disclosed to the board. In such event, the interested party shall neither vote nor participate in the discussion of the matter.

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

The independent board of directors sets the executive director's compensation based on performance review and on compensation surveys from the indiana community action association and other local community action agencies and other nonprofits. This was last done in july 2022.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
North Central Community
EIN
35-1148191
Phone
2198720351
Address
301 EAST 8TH STREET, MICHIGAN CITY, IN 46360
Doing Business As
Nccaa

Signing Officer

Name
Cynthia T Davis
Title
Executive Director
Phone
2198720351
Signed
2022-10-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cynthia T Davis
Formed
1966
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
26
Volunteers
315

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Richard Cullar CPA
Phone
5742339366
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Our purpose is to enable economically disadvantaged individuals to become self-sufficient. We administer programs for energy assistance, housing, weatherization, senior and youth, building ramps, youth vision, and community services.

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

Other programs - a) community agencies support - provided emergency food assistance through starke and pulaski food pantries and provided emergency clothing and transportation to low-income individuals in laporte, starke, and pulaski counties. B) ramp program - construction of ramps in laporte county for seniors and the disabled. C) vision program - provided vision screening for 1,814 children in laporte county. D) youth programs - various youth development and before/after school programming.

Financial Statement Notes

Schedule D, Page 3, Part X

We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Examples of tax positions include the tax-exempt status of the organization and positions related to the potential sources of unrelated business taxable income. We have not identified any uncertain tax positions taken or expected to be taken in a tax return, and there are no unrecognized tax benefits recorded as liabilities in the accompanying financial statements. We classify interest and penalties, if any, associated with uncertain tax positions as a component of income tax expense. There was no accrued interest or any penalties related to unrecognized tax benefits at either december 31, 2021 or 2020, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. We are no longer subject to examination by the internal revenue service or the state of indiana for years prior to 2018.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1FISCAL MANAG
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE-PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0OUR PURPOSE IS TO ENABLE ECONOMICALLY DISADVANTAGED INDIVIDUALS TO BECOME SELF-SUFFICIENT. WE ADMINISTER PROGRAMS FOR ENERGY ASSISTANCE, HOUSING, WEATHERIZATION, SENIOR AND YOUTH, BUILDING RAMPS, YOUTH VISION, AND COMMUNITY SERVICES.
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt0103478
IRS990/OtherExpensesGrp/Desc0EQUIPMENT AND SUPPLIES
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3OTHER
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12145
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21388
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IRS990/OtherExpensesGrp/TotalAmt17936
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0109259
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0556134
IRS990/OtherSalariesAndWagesGrp/TotalAmt0665393
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032762
IRS990/PayrollTaxesGrp/ProgramServicesAmt040177
IRS990/PayrollTaxesGrp/TotalAmt072939
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0CYNTHIA T DAVIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0WEATHERIZATION - PROVIDED ENERGY SAVINGS TO 56 HOMES IN LAPORTE, STARKE, PULASKI, JASPER, NEWTON, PORTER, AND CASS COUNTIES IN 2021.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0819743
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0263558
IRS990/ProgSrvcAccomActy3Grp/Desc0HOUSING PROGRAM - PROVIDED ASSISTANCE TO 95 INDIVIDUALS IN 2021.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt093428
IRS990/ProgSrvcAccomActy3Grp/GrantAmt067674
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS - A) COMMUNITY AGENCIES SUPPORT - PROVIDED EMERGENCY FOOD ASSISTANCE THROUGH STARKE AND PULASKI FOOD PANTRIES AND PROVIDED EMERGENCY CLOTHING AND TRANSPORTATION TO LOW-INCOME INDIVIDUALS IN LAPORTE, STARKE, AND PULASKI COUNTIES. B) RAMP PROGRAM - CONSTRUCTION OF RAMPS IN LAPORTE COUNTY FOR SENIORS AND THE DISABLED. C) VISION PROGRAM - PROVIDED VISION SCREENING FOR 1,814 CHILDREN IN LAPORTE COUNTY. D) YOUTH PROGRAMS - VARIOUS YOUTH DEVELOPMENT AND BEFORE/AFTER SCHOOL PROGRAMMING.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0115298
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0111237
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/ReconcilationRevenueExpnssAmt0104917
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt03788130
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0214870
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2021 OR 2020, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt06612783
IRS990ScheduleD/TotalRevenuePerForm990Amt06717700
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06717700

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.04$0.94$6.72$6.72$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.01$0.06$0.95$4.59$4.50$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.13$0.86$7.61$7.58$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.90$0.06$0.84$6.72$6.61$0.10
2020Detailed filing. Detailed filing data is available for this year.$0.80$0.07$0.73$4.69$4.62$0.07
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.08$0.66$4.62$4.60$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.72$0.08$0.64$4.72$4.71$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.09$0.63$3.79$3.79$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.13$0.63$3.80$3.86$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.12$0.70$4.09$3.95$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.68$0.13$0.56$3.86$3.85$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.68$0.13$0.55$3.88$3.87$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.11$0.54$3.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.24$0.54$4.52
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.22$0.44$5.18