Civic Intelligence

Christian Opportunity Center

990 • Fiscal year 2014 • EIN 42-0946676

Sep 01, 2013 to Aug 31, 2014 • Filed on Jan 16, 2015

Organization ProfileWWW.CHRISTIANOPPORTUNITY.ORG

View Organization Page

1553 Broadway50219

(641) 628-1162

Siviq Scores

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

Liabilities / Assets

40th percentile

0.15x

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

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.16x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

31st percentile

-0.8%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$163,638

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

54th percentile

4.3%

Faster asset growth than 54% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$11,047,329

Up $457,941 (+4.3%) from 2013

Net Assets

Up

$9,392,886

Up $489,287 (+5.5%) from 2013

Liabilities

Down

$1,654,443

Down $31,346 (-1.9%) from 2013

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin31st percentile

Revenue

$10,409,573

No earlier filing loaded for comparison.

Expenses

Up

$10,488,474

Up $262,450 (+2.6%) from 2013

Net Income

-$78,901

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$30M$20M$10M$0Assets 2011: $5,313,570Liabilities 2011: $1,714,068Net Assets 2011: $3,599,5022011Assets 2012: $10,063,865Liabilities 2012: $1,682,412Net Assets 2012: $8,381,4532012Assets 2013: $10,589,388Liabilities 2013: $1,685,789Net Assets 2013: $8,903,5992013Assets 2014: $11,047,329Liabilities 2014: $1,654,443Net Assets 2014: $9,392,8862014Assets 2015: $11,068,467Liabilities 2015: $1,931,113Net Assets 2015: $9,137,3542015Assets 2016: $11,346,031Liabilities 2016: $2,211,804Net Assets 2016: $9,134,2272016Assets 2017: $11,709,094Liabilities 2017: $2,123,439Net Assets 2017: $9,585,6552017Assets 2018: $12,011,156Liabilities 2018: $2,057,404Net Assets 2018: $9,953,7522018Assets 2019: $11,417,280Liabilities 2019: $2,002,789Net Assets 2019: $9,414,4912019Assets 2020: $13,778,907Liabilities 2020: $3,648,505Net Assets 2020: $10,130,4022020Assets 2021: $14,215,143Liabilities 2021: $2,301,486Net Assets 2021: $11,913,6572021Assets 2022: $13,962,431Liabilities 2022: $2,428,057Net Assets 2022: $11,534,3742022Assets 2023: $18,229,059Liabilities 2023: $2,413,678Net Assets 2023: $15,815,3812023Assets 2024: $19,008,853Liabilities 2024: $2,222,665Net Assets 2024: $16,786,1882024Assets 2025: $20,052,993Liabilities 2025: $1,995,547Net Assets 2025: $18,057,4462025

Highlighted filing

2014

Assets$11,047,329
Liabilities$1,654,443
Net Assets$9,392,886
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $9,352,6822011Expenses 2012: $9,916,5232012Expenses 2013: $10,226,0242013Revenue 2014: $10,409,573Expenses 2014: $10,488,474Net Income 2014: -$78,9012014Revenue 2015: $10,877,393Expenses 2015: $10,818,838Net Income 2015: $58,5552015Revenue 2016: $11,907,281Expenses 2016: $12,012,369Net Income 2016: -$105,0882016Revenue 2017: $11,680,382Expenses 2017: $11,581,725Net Income 2017: $98,6572017Revenue 2018: $12,193,851Expenses 2018: $12,106,223Net Income 2018: $87,6282018Revenue 2019: $12,397,665Expenses 2019: $12,772,319Net Income 2019: -$374,6542019Revenue 2020: $13,139,513Expenses 2020: $12,674,229Net Income 2020: $465,2842020Revenue 2021: $13,807,825Expenses 2021: $13,116,508Net Income 2021: $691,3172021Revenue 2022: $13,502,776Expenses 2022: $12,899,803Net Income 2022: $602,9732022Revenue 2023: $17,398,098Expenses 2023: $13,449,504Net Income 2023: $3,948,5942023Revenue 2024: $12,514,179Expenses 2024: $12,487,910Net Income 2024: $26,2692024Revenue 2025: $13,762,224Expenses 2025: $13,287,171Net Income 2025: $475,0532025

Highlighted filing

2014

Revenue$10,409,573
Expenses$10,488,474
Net Income-$78,901
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Jan 16, 2015
Return Version
2013v4.0
Gross Receipts
$10,441,826
Mission and Program Overview

Mission

Christian opportunity center (coc) provides services to over 250 people with disabilities in south central iowa. Training them with the skills they need to live and work in their communities. They offer work through their on-campus plant, community-based employment and supervised work crews. Coc provides housing with 24-hour support staff, minimal staff and community based living arrangements to meet the needs of each individual.

Committed to serving people with disabilities, the Christian Opportunity Center provides services to over 250 people in South Central Iowa through its Residential, Vocational, and Spiritual programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,044,396$4,820,679▲ $776,283
Land, Buildings, and Equipment, Net$3,625,809$3,488,602▼ $137,207
Accounts Receivable$1,037,076$965,370▼ $71,706
Cash and Non-Interest-Bearing Accounts$468,482$349,587▼ $118,895
Prepaid Expenses and Deferred Charges$136,077$139,958▲ $3,881
Pledges and Grants Receivable$500$6,068▲ $5,568
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$10,589,388$11,047,329▲ $457,941
Other Assets Total$1,277,048$1,277,065▲ $17
Liabilities
Accounts Payable and Accrued Expenses$817,583$845,366▲ $27,783
Tax Exempt Bond Liabilities$828,655$790,308▼ $38,347
Mortgage Notes Payable Secured by Investment Property$39,551$18,769▼ $20,782
Total Liabilities$1,685,789$1,654,443▼ $31,346
Net Assets / Fund Balance
Unrestricted Net Assets$8,307,973$8,791,767▲ $483,794
Permanently Rstr Net Assets$536,381$536,381→ $0
Temporarily Rstr Net Assets$59,245$64,738▲ $5,493
Total Net Assets Fund Balance$8,903,599$9,392,886▲ $489,287
Total Liabilities and Net Assets / Fund Balance$10,589,388$11,047,329▲ $457,941

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,834,695$4,884,823$7,719,518
Equipment$259,911$2,302,349$2,562,260
Land$282,065-$282,065
Leasehold Improvements$80,666$180,514$261,180
Other Land Buildings$31,265$81,582$112,847
Other Assets Org$1,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$536,381-▲ $7,767$7,767$536,381
2012$536,381-▲ $5,954$5,954$536,381
2011$536,381-▲ $5,364$5,364$536,381
Compensation and Service Providers
Top Officer Pay47th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rod BraunExecutive DirecFT$136,664$26,974$163,638
Jake KeeganFinance DirectoFT$66,457$16,806$83,263

Board Members and Trustees

NameTitle
Ron GroenenboomPresident
Bob KroeseVice President
Allen KingDirector
Gale VermeulenDirector
John HowerzylDirector
Mark BeckerDirector
Pat BrehseDirector
Ron ZantinghDirector
Scott RempeDirector
Troy Vander MolenDirector
Twila HaverlyDirector
Mike MaakestadSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$186,873
Program Service Revenue
$9,977,308
Investment Income
$218,405
Other Revenue
$26,987
All Other Contributions
$173,527
Change in Net Assets
$-78,901

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,409,573
Revenue Not Reported on Form 990
$594,641
Total Revenue per Audited Statements
$11,004,214
Total Revenue per Form 990
$10,409,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,342,260
Other Expenses$2,146,214
Total Fundraising Expense$1,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,069,959$599,486-$6,669,445
Other Employee Benefits$770,206$95,580-$865,786
Payroll Taxes$441,082$32,395-$473,477
All Other Expenses$329,728$52,256$1,188$383,172
Occupancy$306,390$47,367-$353,757
Depreciation Depletion$274,466$70,633-$345,099
Insurance$170,775$48,112-$218,887
Current Officers, Directors, Trustees, and Key Employees-$210,310-$210,310
Travel$120,745$26,438-$147,183
Pension Plan Contributions$99,410$23,832-$123,242
Other Expenses$78,640$4,428-$83,068
Office Expenses$46,416$18,524-$64,940
Information Technology$5,231$42,713-$47,944
Interest$27,890$372-$28,262
Advertising$14,400$10,627-$25,027
Fees for Services Accounting$13,150$10,500-$23,650
Fees for Services Legal-$5,050-$5,050
Total Functional Expenses$9,091,550$1,395,736$1,188$10,488,474

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$10,511,502
Expenses per Audited Statements$10,488,474
Total Expenses per Form 990$10,488,474
Expenses Not Reported on Form 990$23,028
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$50,015
Fundraising Direct Expenses$23,028
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$54,427$48,327$5,544$42,783
Total Events$54,427$48,327$15,953$32,374
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-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
A52-16998862010-02-03$950,000Acquisition of property for additional facilities

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$950,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
Yes
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
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, Part VI, Line 11B: Form 990 Review Process

“A copy of the prepared 990 is reviewed at the monthly board meeting before the return is filed.”

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

“Conflict of interest policy is reviewed for any changes and signed by each member of the board of directors on an annual basis.”

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

“The board of directors annually reviews and approves the compensation of the executive director and top management employees. For the executive director, the board reviews data from studies of similar sized organizations and then does a comparison based upon factors such as annual revenues, number of employees, years of experience, education, etc.for top management employees, the board reviews data from the iowa association of certified providers surveys and also relies on information received by executive director through meetings with colleagues.”

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

“The organization informs interested individuals that governing documents and financial statements are available for review at the organization's office. The financial statements and board member listing are on the organziation's website.”

Filing and Contact Details

Filer

EIN
42-0946676
Phone
6416281162

Signing Officer

Name
Ron Groenenboom
Title
President
Signed
2015-01-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rod Braun
Formed
1969
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
559
Volunteers
87

Preparer

Preparer
Amanda L Lane CPA
Phone
3193932374
Supplemental Narrative

Additional Explanations

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

“Other program services 4: special services for persons with disabilities”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Income from the endowment fund is to be used to support the education of students with special needs.”

Part X : FIN48 Footnote

“The Organization is organized exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code. As such, the Organization is exempt from Federal income taxes. The Organization has been classified as an organization that is not a private foundation under Section 509(a)(2) of the Internal Revenue Code. The Organization qualifies for the charitable contribution deduction for donors. The Organization is required to comply with Internal Revenue Service reporting requirements and files Form 990, Return of Organization Exempt from Income Tax, each year. The Organization is subject to routine audits by taxing jurisdictions; however, there currently are no audits for any periods in progress. Management believes it is no longer subject to income tax examinations for years prior to 2011.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Loss on sale of assets $3425 fundraising expenses $23028”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising expenses $23028”

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IRS990/Form990PartVIISectionAGrp/PersonNm13JAKE KEEGAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Executive Direc
IRS990/Form990PartVIISectionAGrp/TitleTxt13FINANCE DIRECTO
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Christian Opportunity Center (COC) provides services to over 250 people with disabilities in South Central Iowa. Training them with the skills they need to live and work in their communities. They offer work through their on-campus plant, commmunity-based employment and supervised work crews. COC provides housing with 24-hour support staff, minimal staff and community based living arragements to meet the needs of each individual.
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-3425
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt026987
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/ManagementAndGeneralAmt047367
IRS990/OccupancyGrp/ProgramServicesAmt0306390
IRS990/OccupancyGrp/TotalAmt0353757
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt018524
IRS990/OfficeExpensesGrp/ProgramServicesAmt046416
IRS990/OfficeExpensesGrp/TotalAmt064940
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
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IRS990/OtherAssetsTotalGrp/EOYAmt01277065
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt095580
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0770206
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0865786
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1STAFF ENHANCEMENT
IRS990/OtherExpensesGrp/Desc2BAD DEBTS
IRS990/OtherExpensesGrp/Desc3THERAPY & CONSULTING SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02927
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt194186
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24428
IRS990/OtherExpensesGrp/ProgramServicesAmt0205827
IRS990/OtherExpensesGrp/ProgramServicesAmt1116691
IRS990/OtherExpensesGrp/ProgramServicesAmt2544
IRS990/OtherExpensesGrp/ProgramServicesAmt378640
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IRS990/OtherExpensesGrp/TotalAmt1116691
IRS990/OtherExpensesGrp/TotalAmt294730
IRS990/OtherExpensesGrp/TotalAmt383068
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IRS990/OtherSalariesAndWagesGrp/TotalAmt06669445
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0441082
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IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt023832
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt099410
IRS990/PensionPlanContributionsGrp/TotalAmt0123242
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IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0536381
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11052
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21357501
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01357501
IRS990/ProgSrvcAccomActy3Grp/Desc0SPECIAL SERVICES FOR PERSONS WITH DISABILITIES
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Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,047,329
Liabilities
$1,654,443
Net assets
$9,392,886
Revenue
$10,409,573
Expenses
$10,488,474
Net income
-$78,901
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.1$2.00$18.1$13.8$13.3$0.48
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.0$2.22$16.8$12.5$12.5$0.03
2023Summary only. Only limited summary data is available for this year.$18.2$2.41$15.8$17.4$13.4$3.95
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$2.43$11.5$13.5$12.9$0.60
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.2$2.30$11.9$13.8$13.1$0.69
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$3.65$10.1$13.1$12.7$0.47
2019Summary only. Only limited summary data is available for this year.$11.4$2.00$9.41$12.4$12.8$0.37
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$2.06$9.95$12.2$12.1$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.7$2.12$9.59$11.7$11.6$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$2.21$9.13$11.9$12.0$0.11
2015Summary only. Only limited summary data is available for this year.$11.1$1.93$9.14$10.9$10.8$0.06
2014Detailed filing. Detailed filing data is available for this year.$11.0$1.65$9.39$10.4$10.5$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$1.69$8.90$10.2
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$1.68$8.38$9.92
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.31$1.71$3.60$9.35