Civic Intelligence

North Central Community Action Agency Inc. Neighborhood Center Pro

990 • Fiscal year 2022 • EIN 35-1148191

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 17, 2023

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

51st percentile

0.13x

Higher debt load relative to assets than 51% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

16th percentile

0.02x

Higher debt load relative to revenue than 16% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

34th percentile

0.3%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

74th percentile

$193,127

Higher top officer pay than 74% of similar nonprofits.

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

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

63rd percentile

13%

Faster revenue growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$993,967

Up $95,640 (+11%) from 2021

Net Assets

Up

$862,398

Up $26,006 (+3.1%) from 2021

Liabilities

Up

$131,569

Up $69,634 (+112%) from 2021

Revenue

Up

$7,610,466

Up $892,766 (+13%) from 2021

Expenses

Up

$7,584,460

Up $971,677 (+15%) from 2021

Net Income

Down

$26,006

Down $78,911 (-75%) from 2021

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

2022

Assets$993,967
Liabilities$131,569
Net Assets$862,398

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

2022

Revenue$7,610,466
Expenses$7,584,460
Net Income$26,006
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 17, 2023
Return Version
2022v5.0
Gross Receipts
$7,630,187
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
Cash and Non-Interest-Bearing Accounts$141,705$342,690▲ $200,985
Pledges and Grants Receivable$438,984$339,723▼ $99,261
Land, Buildings, and Equipment, Net$317,638$311,554▼ $6,084
Total Assets$898,327$993,967▲ $95,640
Liabilities
Accounts Payable and Accrued Expenses$37,306$59,726▲ $22,420
Deferred Revenue$24,629$46,843▲ $22,214
Mortgage Notes Payable Secured by Investment Property-$25,000-
Total Liabilities$61,935$131,569▲ $69,634
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$758,491$729,309▼ $29,182
Net Assets With Donor Restrictions$77,901$133,089▲ $55,188
Total Net Assets Fund Balance$836,392$862,398▲ $26,006
Total Liabilities and Net Assets / Fund Balance$898,327$993,967▲ $95,640

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$217,413$123,866$341,279
Buildings$94,141$148,606$242,747
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cynthia T DavisExecutive DiFT$177,885$15,242$193,127
Cynthia T DavisExecutive Director-$177,885$15,242$193,127
Linda MartinFiscal ManagFT$146,299$12,290$158,589
Linda MartinFiscal Manager-$146,299$12,290$158,589

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Hh MechanicalWeatherization3118 MISHAWAKA AVENUE, South Bend, IN 46615$164,545
Jackson RefrigerationWeatherization1980 S TOTO ROAD, North Judson, IN 46366$105,158
Revenue and Support

Revenue Composition

Contributions and Grants
$7,609,200
Program Service Revenue
$0
Investment Income
$-1,706
Other Revenue
$2,972
All Other Contributions
$87,363
Change in Net Assets
$26,006

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,610,466
Revenue Not Reported on Form 990
$1,721
Total Revenue per Audited Statements
$7,612,187
Total Revenue per Form 990
$7,610,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,880,627
Salaries, Compensation, and Employee Benefits$1,241,774
Other Expenses$462,059
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$5,824,811--$5,824,811
Other Salaries and Wages$503,226$192,766-$695,992
Current Officers, Directors, Trustees, and Key Employees-$351,716-$351,716
Other Employee Benefits$78,989$38,722-$117,711
Payroll Taxes$40,690$35,665-$76,355
Occupancy$39,787$23,034-$62,821
Grants to Domestic Orgs$55,816--$55,816
Office Expenses$30,812$12,734-$43,546
Insurance$30,844$7,362-$38,206
Depreciation Depletion-$36,078-$36,078
Travel$30,446$4,856-$35,302
Fees for Services Other$27,587$2,013-$29,600
Fees for Services Accounting-$15,550-$15,550
Other Expenses$708$2,650-$3,358
Total Functional Expenses$6,841,942$742,518$0$7,584,460

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,586,181
Expenses per Audited Statements$7,584,460
Total Expenses per Form 990$7,584,460
Expenses Not Reported on Form 990$1,721
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Services of Starke CountyKnox, IN501c3Program Support$31,661
Pulaski County Human ServicesWinamac, IN501c3Program Support$24,155
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 2023. 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 november 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
2023-10-17
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
30
Volunteers
245

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Richard J 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 3,321 children in laporte county. D) youth programs - various youth development and before/after school programming.

Form 990, Part XI, Line 9

Loss on disposition of equipment 1,721 loss on disposition of equipment -1,721

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, 2022 or 2021, 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 2019.

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

Loss on disposition of equipment 1,721

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

Loss on disposition of equipment 1,721

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IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1FISCAL MANAG
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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt14TREASURER
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IRS990/PrincipalOfficerNm0CYNTHIA T DAVIS
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IRS990/ProgSrvcAccomActy3Grp/Desc0HOUSING PROGRAM - PROVIDED RENTAL ASSISTANCE TO 70 HOUSEHOLDS, WITH 128 INDIVIDUALS, IN LAPORTE COUNTY IN 2022.
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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 3,321 CHILDREN IN LAPORTE COUNTY. D) YOUTH PROGRAMS - VARIOUS YOUTH DEVELOPMENT AND BEFORE/AFTER SCHOOL PROGRAMMING.
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Document Assets

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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