Civic Intelligence

Western Community Action Inc

990 • Fiscal year 2013 • EIN 41-0888137

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 15, 2014

1400 S Saratoga StMarshall, MN 56258-3114

(507) 537-1416

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.23x

Higher debt load relative to assets than 53% of similar nonprofits.

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

Liabilities / Revenue

49th percentile

0.18x

Higher debt load relative to revenue than 49% of similar nonprofits.

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

Net Margin

35th percentile

-0.7%

Higher net margin than 35% of similar nonprofits.

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

Top Officer Pay

39th percentile

$86,742

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

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

Asset Growth

37th percentile

-0.3%

Faster asset growth than 37% 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

$5,616,878

Down $18,744 (-0.3%) from 2012

Net Assets

Down

$4,350,978

Down $48,088 (-1.1%) from 2012

Liabilities

Up

$1,265,900

Up $29,344 (+2.4%) from 2012

Revenue

$6,968,011

No earlier filing loaded for comparison.

Expenses

Up

$7,016,099

Up $751,037 (+12%) from 2012

Net Income

-$48,088

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,484,841Liabilities 2010: $1,531,762Net Assets 2010: $3,953,0792010Assets 2011: $5,391,132Liabilities 2011: $1,470,570Net Assets 2011: $3,920,5622011Assets 2012: $5,635,622Liabilities 2012: $1,236,556Net Assets 2012: $4,399,0662012Assets 2013: $5,616,878Liabilities 2013: $1,265,900Net Assets 2013: $4,350,9782013Assets 2014: $6,121,362Liabilities 2014: $1,592,984Net Assets 2014: $4,528,3782014Assets 2015: $6,666,308Liabilities 2015: $1,670,528Net Assets 2015: $4,995,7802015

Highlighted filing

2013

Assets$5,616,878
Liabilities$1,265,900
Net Assets$4,350,978

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $7,764,9812010Expenses 2011: $7,475,4422011Expenses 2012: $6,265,0622012Revenue 2013: $6,968,011Expenses 2013: $7,016,099Net Income 2013: -$48,0882013Revenue 2014: $7,817,930Expenses 2014: $7,640,530Net Income 2014: $177,4002014Revenue 2015: $8,344,629Expenses 2015: $7,877,227Net Income 2015: $467,4022015

Highlighted filing

2013

Revenue$6,968,011
Expenses$7,016,099
Net Income-$48,088
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 15, 2014
Return Version
2013v3.1
Gross Receipts
$6,968,011
Mission and Program Overview

Mission

Connecting communitites to remove obstacles & provide opportunities, tools, & hope as a pathway out of poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,968,507$2,963,083▼ $5,424
Other Notes and Loans Receivable, Net$982,389$1,073,284▲ $90,895
Pledges and Grants Receivable$718,484$755,276▲ $36,792
Savings and Temporary Cash Investments$185,104$250,354▲ $65,250
Cash and Non-Interest-Bearing Accounts$160,872$244,549▲ $83,677
Investments Program Related$435,404$140,499▼ $294,905
Accounts Receivable$135,272$138,278▲ $3,006
Prepaid Expenses and Deferred Charges$49,590$51,555▲ $1,965
Total Assets$5,635,622$5,616,878▼ $18,744
Liabilities
Mortgage Notes Payable Secured by Investment Property$752,246$748,841▼ $3,405
Accounts Payable and Accrued Expenses$395,712$471,395▲ $75,683
Deferred Revenue$52,068$26,623▼ $25,445
Escrow Account Liability$36,530$19,041▼ $17,489
Total Liabilities$1,236,556$1,265,900▲ $29,344
Net Assets / Fund Balance
Unrestricted Net Assets$4,299,050$4,237,883▼ $61,167
Temporarily Rstr Net Assets$100,016$113,095▲ $13,079
Total Net Assets Fund Balance$4,399,066$4,350,978▼ $48,088
Total Liabilities and Net Assets / Fund Balance$5,635,622$5,616,878▼ $18,744

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,026,002$518,399$2,544,401
Equipment$729,650$1,232,482$1,962,132
Land$207,431-$207,431
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
John FitzgeraldExecutive Di$83,821$2,921$86,742

Board Members and Trustees

NameTitle
Brian SchultzPresident
Andria NowakDirector
Bill TusaDirector
Denton HarstadDirector
Dominic SmithDirector
Donald EversDirector
Dorothy PopowskiDirector
John DecramerDirector
Judie FoxDirector
Karen RichmondDirector
Larry MontelloDirector
Leonard MclaughlinDirector
Richard KochDirector
Ronald KelseyDirector
Tom WhiteDirector
Maria DaberkowSecretary
Muriel RunholtTreasurer
Marilyn VogelVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$361,542
Program Service Revenue
$6,606,100
Investment Income
$369
Other Revenue
$0
All Other Contributions
$330,936
Change in Net Assets
$-48,088

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,968,011
Total Revenue per Audited Statements
$6,968,011
Total Revenue per Form 990
$6,968,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,544,977
Salaries, Compensation, and Employee Benefits$3,471,122
Total Fundraising Expense$18,952
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,521,768$290,928$9,828$2,822,524
Other Expenses$603,837$6,494$778$610,331
Travel$573,254$700$1,108$575,062
Other Employee Benefits$258,778$38,756$1,008$298,542
Occupancy$176,730$47,962-$224,692
Payroll Taxes$181,126$27,126$706$208,958
Fees for Services Management$155,666$1,004-$156,670
Office Expenses$125,083$13,620$5,340$144,043
Current Officers, Directors, Trustees, and Key Employees-$86,742-$86,742
Pension Plan Contributions$47,116$7,056$184$54,356
Fees for Services Accounting-$24,982-$24,982
Fees for Services Legal$5,299--$5,299
Total Functional Expenses$6,382,069$615,078$18,952$7,016,099

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,016,099
Total Expenses per Audited Statements$7,016,099
Total Expenses per Form 990$7,016,099
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
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 11B

The organization's finance committee first approves a draft of the form 990 before it is approved by the organization's board members.

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

Annually board members, officers, and key employees disclose in writing potential conflicts of interest to the board of directors. The board has a detailed policy on what to do if conflicts should arise.

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

Wca uses an independent compensation consultant to determine all job description ratings. The board determines the compensation of the executive director by comparisons of similar positions.

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

Wca uses an independent compensation consultant to determine all job description ratings. The board determines the compensation of the executive director by comparisons of similar positions.

Form 990, Page 6, Part VI, Line 19

At its marshall office the organization makes available to the public upon request its governing documents, conflict of interest policy, and financial statements.

Filing and Contact Details

Filer

EIN
41-0888137
Phone
5075371416

Signing Officer

Name
Sharon Johnson
Title
Fiscal Director
Phone
5075371416
Signed
2014-09-15

Organization Details

Principal Officer
John Fitzgerald
Formed
1965
Legal Domicile
Mn
Voting Board Members
18
Independent Board Members
18
Employees
144
Volunteers
1,200

Preparer

Preparer
Bryan Swartz
Phone
6514811128
Supplemental Narrative

Additional Explanations

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

Assisted also receive support services from trained case managers in developing a plan toward self-sufficiency. In 2013, wca assisted 900 low- income households with free tax preparation assistance services. Taxpayers received free preparation, free electronic filing, and direct deposit when available. Community transit of western community action utilizes bus and volunteer drivers to transport all residents of lincoln, lyon, redwood, cottonwood and jackson counties. In 2013 the following was provided: 3,929 people were served; 152,328 passenger trips and 1,272,709 miles reported by bus and volunteer drivers; 14,405 volunteer hours contributed. Surveillance cameras have been installed in all buses to increase security. Additional passenger shelters were purchased to put along scheduled route stops. Community transit continues to focus on ways to increase transportation resources so people can access local and out of area services at an affordable rate. Head start: for 48 years, our head start program has served preschool-aged children whose family incomes are at or below the federal poverty level. In 2013-14, our enrollment was 189 children, ages 3 to 5, and 22 children, ages 0 to 3, and their families. To respond to the individual needs of families, our program offered head start services in 9 classrooms or in home-based settings with services delivered by home visitors. Children participate in high-quality educational activities in a safe environment where they receive healthy meals and snacks. All children receive annual physical and dental exams, hearing and vision screening and ongoing growth and learning assessments. At the end of the 2013-14 school year, 81% of enrolled children had received dental exams, 97% of enrolled children had completed annual medical screenings and 99% of enrolled children were up-to-date on required immunizations. Head start is a fully inclusive program. In 2013-14, 13% of the children served had diagnosed special needs. Our program is also very diverse with nearly 31% of children served this year being other than caucasian. 31% of all children served were of hispanic or latino origin. Wca head start observes and records children's cognitive and social development using high scope cor as the assessment tool.the children served in 2013-14 began the year at an average rating of 2.58 across the board. In the spring children's scores improved to an average 3.97. This level of growth is made more significant in light of the fact that, for 25% of enrolled children, english was not their first language. Head start parents are actively involved in supporting their children's health and education and receive support to enrich parenting skills and access needed family services. In 2013-14, 91% of families served received needed parent/family education services and/or emergency/crisis assistance. Parents also have opportunities to become involved in setting the direction and policies of the program through participation in parent committees and parent council. The weatherization program is a grant program that provides services to assist income eligible households with energy repairs to make them more efficient. Services include diagnostic testing, furnace repair and replacement, water heater repairs and insulation. In 2013 we were able to serve 59 households with weatherization. The energy assistance program provides home heating assistance, emergency assistance and repair of old and unsafe heating systems to income qualifying households. In 2013 we provided energy grants to 2,438 households. The small cities development program provides financial assistance for low to moderate income individuals who are residing in substandard housing. This program encourages the improvement of the general appearance and value of the housing stock while making a visible and substantial improvement upon the quality of life and appearance of the community. This program offers grant funds owner-occupied, commercial and ren

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Hold construction loan escrow funds until project completed.

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IRS990/Desc0COMPLETE PROGRAM INFORMATION IS INCLUDED IN SCHEDULE O. COMMUNITY AND FAMILY SUPPORT PROGRAM: IN 2013 WCA ASSISTED INDIVIDUALS AND FAMILIES IN CRISIS WITH EMERGENCY FOOD SERVICES AT OUR FOOD SHELVES IN MARSHALL, TRACY, WESTBROOK, AND HERON LAKE. THERE WERE 8,072 VISITS TO THE FOOD SHELVES, DISTRIBUTING 722,718 POUNDS OF FOOD. THERE WERE NO FEES CHARGED TO INDIVIDUALS SERVED. FOOD SHELVES ARE OPEN EACH WEEK AND SERVICES ARE AVAILABLE AT OTHER TIMES BY APPOINTMENT. IN 2013, WCA ASSISTED 241 HOUSEHOLDS WITH HOMELESSNESS PREVENTION AND ASSISTANCE SERVICES, TOTALING 192,041 IN DIRECT ASSISTANCE FOR EMERGENCY SHELTER (MOTEL VOUCHER) ASSISTANCE, FIRST MONTH'S RENT OR DEPOSIT, UTILITY DEPOSIT AND TRANSPORTATION ASSISTANCE, ETC. HOUSEHOLDS ASSISTED ALSO RECEIVE SUPPORT SERVICES FROM TRAINED CASE MANAGERS IN DEVELOPING A PLAN TOWARD SELF-SUFFICIENCY. IN 2013, WCA ASSISTED 900 LOW- INCOME HOUSEHOLDS WITH FREE TAX PREPARATION ASSISTANCE SERVICES. TAXPAYERS RECEIVED FREE PREPARATION, FREE ELECTRONIC FILING, AND DIRECT DEPOSIT WHEN AVAILABLE. COMMUNITY TRANSIT OF WESTERN COMMUNITY ACTION UTILIZES BUS AND VOLUNTEER DRIVERS TO TRANSPORT ALL RESIDENTS OF LINCOLN, LYON, REDWOOD, COTTONWOOD AND JACKSON COUNTIES. IN 2013 THE FOLLOWING WAS PROVIDED: 3,929 PEOPLE WERE SERVED; 152,328 PASSENGER TRIPS AND 1,272,709 MILES REPORTED BY BUS AND VOLUNTEER DRIVERS; 14,405 VOLUNTEER HOURS CONTRIBUTED. SURVEILLANCE CAMERAS HAVE BEEN INSTALLED IN ALL BUSES TO INCREASE SECURITY. ADDITIONAL PASSENGER SHELTERS WERE PURCHASED TO PUT ALONG SCHEDULED ROUTE STOPS. COMMUNITY TRANSIT CONTINUES TO FOCUS ON WAYS TO INCREASE TRANSPORTATION RESOURCES SO PEOPLE CAN ACCESS LOCAL AND OUT OF AREA SERVICES AT AN AFFORDABLE RATE. HEAD START: FOR 48 YEARS, OUR HEAD START PROGRAM HAS SERVED PRESCHOOL-AGED CHILDREN WHOSE FAMILY INCOMES ARE AT OR BELOW THE FEDERAL POVERTY LEVEL. IN 2013-14, OUR ENROLLMENT WAS 189 CHILDREN, AGES 3 TO 5, AND 22 CHILDREN, AGES 0 TO 3, AND THEIR FAMILIES. TO RESPOND TO THE INDIVIDUAL NEEDS OF FAMILIES, OUR PROGRAM OFFERED HEAD START SERVICES IN 9 CLASSROOMS OR IN HOME-BASED SETTINGS WITH SERVICES DELIVERED BY HOME VISITORS. CHILDREN PARTICIPATE IN HIGH-QUALITY EDUCATIONAL ACTIVITIES IN A SAFE ENVIRONMENT WHERE THEY RECEIVE HEALTHY MEALS AND SNACKS. ALL CHILDREN RECEIVE ANNUAL PHYSICAL AND DENTAL EXAMS, HEARING AND VISION SCREENING AND ONGOING GROWTH AND LEARNING ASSESSMENTS. AT THE END OF THE 2013-14 SCHOOL YEAR, 81% OF ENROLLED CHILDREN HAD RECEIVED DENTAL EXAMS, 97% OF ENROLLED CHILDREN HAD COMPLETED ANNUAL MEDICAL SCREENINGS AND 99% OF ENROLLED CHILDREN WERE UP-TO-DATE ON REQUIRED IMMUNIZATIONS. HEAD START IS A FULLY INCLUSIVE PROGRAM. IN 2013-14, 13% OF THE CHILDREN SERVED HAD DIAGNOSED SPECIAL NEEDS. OUR PROGRAM IS ALSO VERY DIVERSE WITH NEARLY 31% OF CHILDREN SERVED THIS YEAR BEING OTHER THAN CAUCASIAN. 31% OF ALL CHILDREN SERVED WERE OF HISPANIC OR LATINO ORIGIN. WCA HEAD START OBSERVES AND RECORDS CHILDREN'S COGNITIVE AND SOCIAL DEVELOPMENT USING HIGH SCOPE COR AS THE ASSESSMENT TOOL.THE CHILDREN SERVED IN 2013-14 BEGAN THE YEAR AT AN AVERAGE RATING OF 2.58 ACROSS THE BOARD. IN THE SPRING CHILDREN'S SCORES IMPROVED TO AN AVERAGE 3.97. THIS LEVEL OF GROWTH IS MADE MORE SIGNIFICANT IN LIGHT OF THE FACT THAT, FOR 25% OF ENROLLED CHILDREN, ENGLISH WAS NOT THEIR FIRST LANGUAGE. HEAD START PARENTS ARE ACTIVELY INVOLVED IN SUPPORTING THEIR CHILDREN'S HEALTH AND EDUCATION AND RECEIVE SUPPORT TO ENRICH PARENTING SKILLS AND ACCESS NEEDED FAMILY SERVICES. IN 2013-14, 91% OF FAMILIES SERVED RECEIVED NEEDED PARENT/FAMILY EDUCATION SERVICES AND/OR EMERGENCY/CRISIS ASSISTANCE. PARENTS ALSO HAVE OPPORTUNITIES TO BECOME INVOLVED IN SETTING THE DIRECTION AND POLICIES OF THE PROGRAM THROUGH PARTICIPATION IN PARENT COMMITTEES AND PARENT COUNCIL. THE WEATHERIZATION PROGRAM IS A GRANT PROGRAM THAT PROVIDES SERVICES TO ASSIST INCOME ELIGIBLE HOUSEHOLDS WITH ENERGY REPAIRS TO MAKE THEM MORE EFFICIENT. SERVICES INCLUDE DIAGNOSTIC TESTING, FURNACE REPAIR AND REPLACEMENT
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