Civic Intelligence

Phoenix Programs Inc

990 • Fiscal year 2014 • EIN 43-1047634

Jul 01, 2013 to Jun 30, 2014 • Filed on May 13, 2015

90 E Leslie LaneColumbia, MO 65203

(573) 875-8880

Siviq Scores

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

Liabilities / Assets

74th percentile

0.40x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.70x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

45th percentile

1.1%

Higher net margin than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

61st percentile

$81,608

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

36th percentile

-1.1%

Faster asset growth than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

28th percentile

-4.8%

Faster revenue growth than 28% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$4,963,827

Down $57,409 (-1.1%) from 2013

Net Assets

Up

$2,979,508

Up $32,025 (+1.1%) from 2013

Liabilities

Down

$1,984,319

Down $89,434 (-4.3%) from 2013

Revenue

Down

$2,847,138

Down $144,498 (-4.8%) from 2013

Expenses

Down

$2,815,113

Down $290,947 (-9.4%) from 2013

Net Income

Up

$32,025

Up $146,449 (+128%) from 2013

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $5,141,234Liabilities 2011: $2,184,515Net Assets 2011: $2,956,7192011Assets 2012: $5,075,632Liabilities 2012: $2,013,724Net Assets 2012: $3,061,9082012Assets 2013: $5,021,236Liabilities 2013: $2,073,753Net Assets 2013: $2,947,4832013Assets 2014: $4,963,827Liabilities 2014: $1,984,319Net Assets 2014: $2,979,5082014Assets 2015: $4,817,130Liabilities 2015: $1,916,198Net Assets 2015: $2,900,9322015Assets 2016: $5,425,943Liabilities 2016: $1,927,320Net Assets 2016: $3,498,6232016Assets 2017: $5,623,023Liabilities 2017: $1,835,691Net Assets 2017: $3,787,3322017Assets 2018: $5,351,335Liabilities 2018: $1,801,124Net Assets 2018: $3,550,2112018Assets 2019: $5,195,831Liabilities 2019: $1,894,725Net Assets 2019: $3,301,1062019Assets 2021: $5,554,618Liabilities 2021: $2,563,054Net Assets 2021: $2,991,5642021

Highlighted filing

2014

Assets$4,963,827
Liabilities$1,984,319
Net Assets$2,979,508

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,331,008Expenses 2011: $3,248,477Net Income 2011: $82,5312011Expenses 2012: $3,146,4342012Revenue 2013: $2,991,636Expenses 2013: $3,106,060Net Income 2013: -$114,4242013Revenue 2014: $2,847,138Expenses 2014: $2,815,113Net Income 2014: $32,0252014Revenue 2015: $2,894,541Expenses 2015: $2,973,117Net Income 2015: -$78,5762015Revenue 2016: $3,497,053Expenses 2016: $2,899,362Net Income 2016: $597,6912016Revenue 2017: $3,387,285Expenses 2017: $3,098,576Net Income 2017: $288,7092017Revenue 2018: $3,293,169Expenses 2018: $3,530,290Net Income 2018: -$237,1212018Revenue 2019: $4,576,660Expenses 2019: $4,825,765Net Income 2019: -$249,1052019Revenue 2021: $5,179,001Expenses 2021: $5,469,375Net Income 2021: -$290,3742021

Highlighted filing

2014

Revenue$2,847,138
Expenses$2,815,113
Net Income$32,025
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 13, 2015
Return Version
2013v4.0
Gross Receipts
$2,847,138
Mission and Program Overview

Mission

To reduce the adverse effects of alcoholism and other drug addictions in our families and our community by providing treatment, support, and educational services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,671,752$4,564,210▼ $107,542
Pledges and Grants Receivable$224,344$276,956▲ $52,612
Cash and Non-Interest-Bearing Accounts$37,341$49,660▲ $12,319
Prepaid Expenses and Deferred Charges$51,155$38,507▼ $12,648
Intangible Assets$35,845$33,695▼ $2,150
Savings and Temporary Cash Investments$799$799→ $0
Accounts Receivable-$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-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$5,021,236$4,963,827▼ $57,409
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,876,000$1,792,000▼ $84,000
Accounts Payable and Accrued Expenses$181,738$178,543▼ $3,195
Deferred Revenue$16,015$13,776▼ $2,239
Total Liabilities$2,073,753$1,984,319▼ $89,434
Net Assets / Fund Balance
Unrestricted Net Assets$2,893,302$2,933,454▲ $40,152
Temporarily Rstr Net Assets$54,181$46,054▼ $8,127
Total Net Assets Fund Balance$2,947,483$2,979,508▲ $32,025
Total Liabilities and Net Assets / Fund Balance$5,021,236$4,963,827▼ $57,409

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,612,086$457,279$4,069,365
Land$940,000-$940,000
Equipment$11,257$212,991$224,248
Other Land Buildings$867$7,126$7,993
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah BesteExecutive DirectorFT$78,377$3,231$81,608
Michael TrappInterim Ex DirectorFT$39,951$1,659$41,610

Board Members and Trustees

NameTitle
Nelly RoachPresident
Brock BukowskyVice President
David RoebuckDirector
Kellie Wingate CampbellDirector
Larry ColginDirector
Michael CampbellDirector
Randy MinchewDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$358,011
Program Service Revenue
$2,484,072
Investment Income
$0
Other Revenue
$5,055
All Other Contributions
$180,517
Change in Net Assets
$32,025

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,847,138
Revenue Not Reported on Form 990
$93,906
Total Revenue per Audited Statements
$2,941,044
Total Revenue per Form 990
$2,847,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,678,863
Other Expenses$906,650
Grants and Similar Amounts Paid$229,600
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,118,652$122,677-$1,241,329
Grants to Domestic Individuals$229,600--$229,600
Other Employee Benefits$157,628$18,421-$176,049
Fees for Services Other$46,070$114,989-$161,059
Payroll Taxes$99,834$22,004-$121,838
Current Officers, Directors, Trustees, and Key Employees$63,118$56,503-$119,621
Depreciation Depletion$95,361$16,066-$111,427
All Other Expenses$24,271$54,161-$78,432
Travel$62,899$501-$63,400
Interest$23,726$31,734-$55,460
Other Expenses$25,858$7,874-$33,732
Insurance$24,134$7,140-$31,274
Pension Plan Contributions$13,982$6,044-$20,026
Occupancy$3,861$2,250-$6,111
Total Functional Expenses$2,320,507$494,606$0$2,815,113

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,909,019
Expenses per Audited Statements$2,815,113
Total Expenses per Form 990$2,815,113
Expenses Not Reported on Form 990$93,906
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
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, Line 11B: Form 990 Review Process

Tax return is prepared based on annually audited financial statements that the board has approved. The Board allows the Director and CFO of the organization to approve the tax return based on the audited financial statements.

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

Compensation reviewed annually by board and compared to other similar organizations.

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

No documents available to the public.

Filing and Contact Details

Filer

EIN
43-1047634
Phone
5738758880

Signing Officer

Name
Michael Trapp
Title
Interim Ex Director
Signed
2015-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
73
Volunteers
26

Preparer

Preparer
Jack E Beard Jr CPA
Phone
5734428427
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018421
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0157628
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0176049
IRS990/OtherExpensesGrp/Desc0Food and Supplies
IRS990/OtherExpensesGrp/Desc1Utilities
IRS990/OtherExpensesGrp/Desc2Indirect expenses
IRS990/OtherExpensesGrp/Desc3Repairs and maintenance
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029248
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14994
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt27874
IRS990/OtherExpensesGrp/ProgramServicesAmt0241704
IRS990/OtherExpensesGrp/ProgramServicesAmt152823
IRS990/OtherExpensesGrp/ProgramServicesAmt236986
IRS990/OtherExpensesGrp/ProgramServicesAmt325858
IRS990/OtherExpensesGrp/TotalAmt0270952
IRS990/OtherExpensesGrp/TotalAmt157817
IRS990/OtherExpensesGrp/TotalAmt236986
IRS990/OtherExpensesGrp/TotalAmt333732
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt05055
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05055
IRS990/OtherRevenueTotalAmt05055
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0122677
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01118652
IRS990/OtherSalariesAndWagesGrp/TotalAmt01241329
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022004
IRS990/PayrollTaxesGrp/ProgramServicesAmt099834
IRS990/PayrollTaxesGrp/TotalAmt0121838
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt06044
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt013982
IRS990/PensionPlanContributionsGrp/TotalAmt020026
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0224344
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0276956
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt051155
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt038507
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0Fees & Contracts Gov Agencies
IRS990/ProgramServiceRevenueGrp/Desc1Private Pay services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02325467
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1158605
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02325467
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1158605
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0308426
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0158021
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0893101
IRS990/PYOtherRevenueAmt04220
IRS990/PYProgramServiceRevenueAmt02678990
IRS990/PYRevenuesLessExpensesAmt0-114424
IRS990/PYSalariesCompEmpBnftPaidAmt02054938
IRS990/PYTotalExpensesAmt03106060
IRS990/PYTotalRevenueAmt02991636
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt032025
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02484702
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0799
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0799
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0358011
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0308426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0308916
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0519307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0270594
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01765254
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0172
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0175
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99770
IRS990ScheduleA/PublicSupportTotal170Amt01765254
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0358011
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0308426
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0308916
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0519307
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0270594
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01765254
IRS990ScheduleA/TotalSupportAmt01765429
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt03612086
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0457279
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04069365
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt093906
IRS990ScheduleD/DonatedServicesUseFcltsAmt093906
IRS990ScheduleD/EquipmentGrp/BookValueAmt011257
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0212991
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0224248
IRS990ScheduleD/ExpensesNotReportedAmt093906
IRS990ScheduleD/ExpensesSubtotalAmt02815113
IRS990ScheduleD/LandGrp/BookValueAmt0940000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0940000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0867
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07126
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt07993
IRS990ScheduleD/RevenueNotReportedAmt093906
IRS990ScheduleD/RevenueSubtotalAmt02847138
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04564210
IRS990ScheduleD/TotalExpensesPerForm990Amt02815113
IRS990ScheduleD/TotalRevenuePerForm990Amt02847138
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02941044
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02909019
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0229600
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Assistance to individuals
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Rent and utility for clients
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0124
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Tax return is prepared based on annually audited financial statements that the board has approved. The Board allows the Director and CFO of the organization to approve the tax return based on the audited financial statements.

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