Civic Intelligence

Alpha Center Inc

990 • Fiscal year 2019 • EIN 35-1417901

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 28, 2020

315 South Monroe StreetMuncie, IN 47305

(765) 286-2800

Siviq Scores

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

Liabilities / Assets

80th percentile

0.12x

Higher debt load relative to assets than 80% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

84th percentile

0.12x

Higher debt load relative to revenue than 84% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

9th percentile

-46%

Higher net margin than 9% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

87th percentile

$30,000

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 35.5% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

15th percentile

-30%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-25%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$82,061

Down $34,465 (-30%) from 2018

Net Assets

Down

$72,028

Down $34,897 (-33%) from 2018

Liabilities

Up

$10,033

Up $432 (+4.5%) from 2018

Revenue

Down

$84,395

Down $28,568 (-25%) from 2018

Expenses

Down

$123,226

Down $23,857 (-16%) from 2018

Net Income

Down

-$38,831

Down $4,711 (-14%) from 2018

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0-$50KAssets 2015: $153,639Liabilities 2015: $18,301Net Assets 2015: $135,3382015Assets 2016: $170,107Liabilities 2016: $12,753Net Assets 2016: $157,3542016Assets 2017: $155,532Liabilities 2017: $11,067Net Assets 2017: $144,4652017Assets 2018: $116,526Liabilities 2018: $9,601Net Assets 2018: $106,9252018Assets 2019: $82,061Liabilities 2019: $10,033Net Assets 2019: $72,0282019Assets 2020: $83,540Liabilities 2020: $51,495Net Assets 2020: $32,0452020Assets 2021: $70,267Liabilities 2021: $50,066Net Assets 2021: $20,2012021Assets 2022: $47,173Liabilities 2022: $50,066Net Assets 2022: -$2,8932022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2019

Assets$82,061
Liabilities$10,033
Net Assets$72,028

Operations Trend

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

$200K$100K$0-$100KRevenue 2015: $142,740Expenses 2015: $148,434Net Income 2015: -$5,6942015Revenue 2016: $162,243Expenses 2016: $140,959Net Income 2016: $21,2842016Revenue 2017: $135,430Expenses 2017: $151,992Net Income 2017: -$16,5622017Revenue 2018: $112,963Expenses 2018: $147,083Net Income 2018: -$34,1202018Revenue 2019: $84,395Expenses 2019: $123,226Net Income 2019: -$38,8312019Revenue 2020: $93,867Expenses 2020: $133,850Net Income 2020: -$39,9832020Revenue 2021: $68,950Expenses 2021: $80,794Net Income 2021: -$11,8442021Revenue 2022: $57,569Expenses 2022: $80,663Net Income 2022: -$23,0942022Revenue 2023: $1,448Expenses 2023: $11,470Net Income 2023: -$10,0222023

Highlighted filing

2019

Revenue$84,395
Expenses$123,226
Net Income-$38,831
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 28, 2020
Return Version
2019v5.0
Gross Receipts
$85,095
Mission and Program Overview

Mission

Adult daycare for the elderly

To provide elderly adult day services in a safe, stimulating, and structured environment. Enable the elderly to maintain a level of independence and self sufficiency while giving a respite to caregivers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$19,486$19,486→ $0
Land, Buildings, and Equipment, Net$22,265$17,319▼ $4,946
Cash and Non-Interest-Bearing Accounts$6,193$5,687▼ $506
Accounts Receivable$1,254$1,260▲ $6
Total Assets$116,526$82,061▼ $34,465
Other Assets Total$67,328$38,309▼ $29,019
Liabilities
Accounts Payable and Accrued Expenses$9,601$10,033▲ $432
Total Liabilities$9,601$10,033▲ $432
Net Assets / Fund Balance
Net Assets With Donor Restrictions$41,912$41,912→ $0
Net Assets Without Donor Restrictions$65,013$30,116▼ $34,897
Total Net Assets Fund Balance$106,925$72,028▼ $34,897
Total Liabilities and Net Assets / Fund Balance$116,526$82,061▼ $34,465

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,319$38,584$55,903
Other Assets Org$38,309--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$34,504-▲ $6,250-$38,712
2018$37,897-▼ $1,371-$34,504
2017$34,557-▲ $5,368-$37,897
2016$34,145-▲ $2,401-$34,557
2015$36,825-▼ $741-$34,145
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan KempExecutive DiFT$30,000$30,000
Blayne UmanskyFormer Exec-$2,080$2,080

Board Members and Trustees

NameTitle
Barbara McconnellPresident
Charles FoustBoard Member
Phyllis NottinghamBoard Member
Susan ClayBoard Member
Sally BowmanSecretary
Max NottinghamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,940
Program Service Revenue
$40,490
Investment Income
$2,315
Other Revenue
$-350
All Other Contributions
$20,075
Change in Net Assets
$-38,831
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$90,430
Other Expenses$32,796
Total Fundraising Expense$7,311
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,996$4,450-$49,446
Current Officers, Directors, Trustees, and Key Employees-$25,343$6,737$32,080
Payroll Taxes$3,577$2,511$574$6,662
Depreciation Depletion$4,945--$4,945
Office Expenses$2,860$1,785-$4,645
Insurance$2,817$939-$3,756
Information Technology$3,360--$3,360
Occupancy$2,422$808-$3,230
Other Employee Benefits$2,040$202-$2,242
All Other Expenses$366$436-$802
Other Expenses$1,763$661-$661
Fees for Services Accounting$300$300-$600
Travel$289--$289
Total Functional Expenses$78,480$37,435$7,311$123,226
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$700
Fundraising Gross Income$350
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
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
No
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

Provided a draft copy for board review before filing.

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

Reviewed and approved by the board.

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

Reviewed and approved by the board.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Alpha Center Inc
EIN
35-1417901
Phone
7652862800
Address
315 SOUTH MONROE STREET, MUNCIE, IN 47305

Signing Officer

Name
Max Nottingham
Title
Treasurer
Phone
7652862800
Signed
2020-10-28

Organization Details

Principal Officer
Max Nottingham
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
6

Preparer

Firm
Cardinal CPA Group LLC
Address
330 E MAIN ST, MUNCIE, IN 47305
Preparer
Candace a Eck CPA
Phone
7652897951
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

UNREALIZED GAINS 3,934

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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016534
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015020
IRS990ScheduleA/OtherIncome170Grp/TotalAmt045267
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84110
IRS990ScheduleA/PublicSupportPY170Pct00.81810
IRS990ScheduleA/PublicSupportTotal170Amt0363386
IRS990ScheduleA/SubstantialContributorsTotAmt03360
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt041940
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt062419
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt051846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0119894
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt090647
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0366746
IRS990ScheduleA/TotalSupportAmt0432020
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/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0436
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt034504
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt038712
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt01606
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06250
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0430
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt037897
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt034504
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt01592
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1371
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0424
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt034557
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt037897
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt01604
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt05368
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0401
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt034145
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt034557
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt01588
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02401
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0417
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt036825
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt034145
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt01522
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-741
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt017319
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038584
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt055903
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt038309
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0COMMUNITY FOUNDATION
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.65000
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.35000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017319
IRS990ScheduleD/TotalBookValueOtherAssetsAmt038309
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED A DRAFT COPY FOR BOARD REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED GAINS 3,934
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0116526
IRS990/TotalAssetsEOYAmt082061
IRS990/TotalAssetsGrp/BOYAmt0116526
IRS990/TotalAssetsGrp/EOYAmt082061
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041940
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt07311
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt037435
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt078480
IRS990/TotalFunctionalExpensesGrp/TotalAmt0123226
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09601
IRS990/TotalLiabilitiesEOYAmt010033
IRS990/TotalLiabilitiesGrp/BOYAmt09601
IRS990/TotalLiabilitiesGrp/EOYAmt010033
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0106925
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt072028
IRS990/TotalProgramServiceExpensesAmt078480
IRS990/TotalProgramServiceRevenueAmt040490
IRS990/TotalReportableCompFromOrgAmt032080
IRS990/TotalRevenueGrp/ExclusionAmt0-350
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt042805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084395
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0116526
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt082061
IRS990/TravelGrp/ProgramServicesAmt0289
IRS990/TravelGrp/TotalAmt0289
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02104 NORTH WESTBROOK DRIVE
IRS990/USAddress/CityNm0MUNCIE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047304
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.ALPHACENTERDAYSERVICES.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MAX NOTTINGHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER

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