Civic Intelligence

South Central Community Action Program Inc.

990 • Fiscal year 2013 • EIN 35-6050163

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 22, 2014

1500 W 15th Street47404

(812) 339-3447

Siviq Scores

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

Liabilities / Assets

59th percentile

0.30x

Higher debt load relative to assets than 59% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

27th percentile

0.07x

Higher debt load relative to revenue than 27% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

33rd percentile

-1.2%

Higher net margin than 33% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

35th percentile

$76,211

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.9% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

9th percentile

-9.9%

Faster asset growth than 9% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$1,871,753

Down $205,878 (-9.9%) from 2012

Net Assets

Down

$1,306,158

Down $105,884 (-7.5%) from 2012

Liabilities

Down

$565,595

Down $99,994 (-15%) from 2012

Revenue

$8,390,283

No earlier filing loaded for comparison.

Expenses

Up

$8,490,416

Up $1,360,981 (+19%) from 2012

Net Income

-$100,133

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $2,496,607Liabilities 2010: $1,055,580Net Assets 2010: $1,441,0272010Assets 2011: $2,535,345Liabilities 2011: $1,044,134Net Assets 2011: $1,491,2112011Assets 2012: $2,077,631Liabilities 2012: $665,589Net Assets 2012: $1,412,0422012Assets 2013: $1,871,753Liabilities 2013: $565,595Net Assets 2013: $1,306,1582013Assets 2014: $2,033,523Liabilities 2014: $644,081Net Assets 2014: $1,389,4422014Assets 2015: $1,804,334Liabilities 2015: $421,759Net Assets 2015: $1,382,5752015Assets 2016: $1,773,558Liabilities 2016: $432,337Net Assets 2016: $1,341,2212016Assets 2017: $1,536,704Liabilities 2017: $328,372Net Assets 2017: $1,208,3322017Assets 2018: $1,432,032Liabilities 2018: $269,028Net Assets 2018: $1,163,0042018Assets 2019: $1,465,196Liabilities 2019: $292,445Net Assets 2019: $1,172,7512019Assets 2020: $1,626,401Liabilities 2020: $196,335Net Assets 2020: $1,430,0662020Assets 2021: $1,797,955Liabilities 2021: $230,027Net Assets 2021: $1,567,9282021Assets 2022: $2,035,723Liabilities 2022: $416,890Net Assets 2022: $1,618,8332022Assets 2023: $3,448,309Liabilities 2023: $1,382,817Net Assets 2023: $2,065,4922023Assets 2024: $3,165,940Liabilities 2024: $808,862Net Assets 2024: $2,357,0782024

Highlighted filing

2013

Assets$1,871,753
Liabilities$565,595
Net Assets$1,306,158

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,395,8092010Expenses 2011: $9,004,3992011Expenses 2012: $7,129,4352012Revenue 2013: $8,390,283Expenses 2013: $8,490,416Net Income 2013: -$100,1332013Revenue 2014: $8,727,435Expenses 2014: $8,644,151Net Income 2014: $83,2842014Revenue 2015: $9,399,341Expenses 2015: $9,406,208Net Income 2015: -$6,8672015Revenue 2016: $8,886,453Expenses 2016: $8,927,807Net Income 2016: -$41,3542016Revenue 2017: $8,650,917Expenses 2017: $8,783,806Net Income 2017: -$132,8892017Revenue 2018: $10,116,827Expenses 2018: $10,162,155Net Income 2018: -$45,3282018Revenue 2019: $10,729,747Expenses 2019: $10,720,000Net Income 2019: $9,7472019Revenue 2020: $10,386,562Expenses 2020: $10,129,247Net Income 2020: $257,3152020Revenue 2021: $11,606,658Expenses 2021: $11,468,796Net Income 2021: $137,8622021Revenue 2022: $15,334,134Expenses 2022: $15,282,843Net Income 2022: $51,2912022Revenue 2023: $14,775,028Expenses 2023: $14,328,369Net Income 2023: $446,6592023Revenue 2024: $14,542,975Expenses 2024: $14,251,389Net Income 2024: $291,5862024

Highlighted filing

2013

Revenue$8,390,283
Expenses$8,490,416
Net Income-$100,133
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 22, 2014
Return Version
2013v3.1
Gross Receipts
$8,390,283
Mission and Program Overview

Mission

Provides charitable social services for low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,055,080$941,447▼ $113,633
Cash and Non-Interest-Bearing Accounts$334,346$460,470▲ $126,124
Pledges and Grants Receivable$632,375$278,786▼ $353,589
Prepaid Expenses and Deferred Charges-$148,466-
Other Notes and Loans Receivable, Net$38,020$36,540▼ $1,480
Inventories for Sale or Use$4,413$4,413→ $0
Accounts Receivable$13,397$1,631▼ $11,766
Savings and Temporary Cash Investments-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$2,077,631$1,871,753▼ $205,878
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$179,043$376,543▲ $197,500
Accounts Payable and Accrued Expenses$146,556$187,187▲ $40,631
Tax Exempt Bond Liabilities$177,467--
Deferred Revenue$162,523$1,865▼ $160,658
Total Liabilities$665,589$565,595▼ $99,994
Net Assets / Fund Balance
Unrestricted Net Assets$1,302,003$1,208,564▼ $93,439
Temporarily Rstr Net Assets$110,039$97,594▼ $12,445
Total Net Assets Fund Balance$1,412,042$1,306,158▼ $105,884
Total Liabilities and Net Assets / Fund Balance$2,077,631$1,871,753▼ $205,878

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$788,974$1,411,753$2,200,727
Equipment$112,555$494,779$607,334
Land$39,918-$39,918
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Todd LareExecutive DirectorFT$71,131$5,080$76,211

Board Members and Trustees

NameTitle
Gail HydePresident
Beth PankoskiVice President
Anita K WhitemossDirector
Bert ClemonsDirector
Eliza CareyDirector
Kerry ConwayDirector
Liz FeitlDirector
Shelli YoderDirector
Theresa Lynn GiulianiDirector
Wally DefordDirector
Diane PoteetSecretary
Angie LawsonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Weathermasters LLCWeatherization-$458,620
Bloomingfoods - Food WorksFood Provider-$118,737
Revenue and Support

Revenue Composition

Contributions and Grants
$8,264,845
Program Service Revenue
$0
Investment Income
$12
Other Revenue
$125,426
All Other Contributions
$11,449
Change in Net Assets
$-100,133

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,390,283
Revenue Not Reported on Form 990
$572,719
Total Revenue per Audited Statements
$8,963,002
Total Revenue per Form 990
$8,390,283
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,468,427
Salaries, Compensation, and Employee Benefits$3,091,921
Other Expenses$930,068
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$4,468,427--$4,468,427
Other Salaries and Wages$2,196,414$138,466-$2,334,880
Other Employee Benefits$416,274$21,914-$438,188
Payroll Taxes$232,633$10,009-$242,642
Depreciation Depletion$153,810$36,144-$189,954
Occupancy$149,591$9,622-$159,213
Fees for Services Other$129,339$15,342-$144,681
Current Officers, Directors, Trustees, and Key Employees$71,692$4,519-$76,211
Insurance$38,155$2,557-$40,712
Other Expenses$34,214$4,192-$38,406
Information Technology$13,937$1,652-$15,589
Total Functional Expenses$8,186,950$303,466$0$8,490,416

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,063,135
Expenses per Audited Statements$8,490,416
Total Expenses per Form 990$8,490,416
Expenses Not Reported on Form 990$572,719
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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, Line 11B: Form 990 Review Process

The 990 return is reviewed by the finance committee and controller, then provided to the entire board before filing

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All staff and board members are required to sign a conflict of interest statement upon hire or appointment to be updated as needed that discloses any personal-business connections which may pose a conflict of interest. If a potential conflict of interest exists, this would be disclosed during an appropriate time at a sccap board meeting. The sccap board has adopted a nepotism policy which prevents supervision of family members. Additionally, staff with second jobs are required to disclose those in advance and receive prior approval before beginning such employment so that conflict of interest can be disclosed and monitored effectively.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Wage comparability is done on a routine basis by the organization for all staff positions. Wage rates and pay bands are approved by the sccap board of directors. Wage comparability for all staff, including the executive director and other key employees, have been completed by a consultant in 2010. At that time, the board approved the pay bands on all positions to ensure compliance with standard market practices.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Wage comparability is done on a routine basis by the organization for all staff positions. Wage rates and pay bands are approved by the sccap board of directors. Wage comparability for all staff, including the executive director and other key employees, have been completed by a consultant in 2010. At that time, the board approved the pay bands on all positions to ensure compliance with standard market practices.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The documents are available for public inspection upon request

Filing and Contact Details

Filer

EIN
35-6050163
Phone
8123393447

Signing Officer

Name
Todd Lare
Title
Executive Director
Signed
2014-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Lare
Formed
1965
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
134
Volunteers
480

Preparer

Preparer
Xiaolin Shi CPA
Phone
3178413393
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: doe weatherization assists low income families with weatherization of homes other program services 5: section 8 housing housing assistance

Financial Statement Notes

Part X : FIN48 Footnote

The Organization adopted the accounting policy to recognize 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
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IRS990/InsuranceGrp/ManagementAndGeneralAmt02557
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021914
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0416274
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IRS990/OtherExpensesGrp/Desc0Postage and Shipping
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IRS990/OtherExpensesGrp/Desc3TELECOMMUNICATIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12228
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt235035
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IRS990/OtherExpensesGrp/ProgramServicesAmt196892
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0232633
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IRS990/PrincipalOfficerNm0TODD LARE
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IRS990/ProgSrvcAccomActy3Grp/Desc0SECTION 8 HOUSING HOUSING ASSISTANCE
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IRS990/ProgSrvcAccomActy3Grp/GrantAmt01057138
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt018533
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IRS990/PYOtherExpensesAmt03786422
IRS990/PYOtherRevenueAmt0136346
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IRS990/PYTotalRevenueAmt07050266
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/ReconcilationRevenueExpnssAmt0-100133
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt047087
IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt027287
IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt06873449
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt08882970
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt010355450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt09389424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt043766138
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt047099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt052957
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt084344
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt093022
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt086697
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0364119
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt078339
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt083405

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.17$0.81$2.36$14.5$14.3$0.29
2023Detailed filing. Detailed filing data is available for this year.$3.45$1.38$2.07$14.8$14.3$0.45
2022Detailed filing. Detailed filing data is available for this year.$2.04$0.42$1.62$15.3$15.3$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.80$0.23$1.57$11.6$11.5$0.14
2020Detailed filing. Detailed filing data is available for this year.$1.63$0.20$1.43$10.4$10.1$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.29$1.17$10.7$10.7$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.43$0.27$1.16$10.1$10.2$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.54$0.33$1.21$8.65$8.78$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.43$1.34$8.89$8.93$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.80$0.42$1.38$9.40$9.41$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.03$0.64$1.39$8.73$8.64$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.87$0.57$1.31$8.39$8.49$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.08$0.67$1.41$7.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$1.04$1.49$9.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$1.06$1.44$10.4