Civic Intelligence

Metropolitan Organization Countering Sexual Assault

990 • Fiscal year 2022 • EIN 43-1061620

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

3100 Broadway Suite 400Kansas City, MO 64111-2591

(816) 931-4527

Siviq Scores

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

Liabilities / Assets

54th percentile

0.15x

Higher debt load relative to assets than 54% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

51st percentile

0.16x

Higher debt load relative to revenue than 51% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

66th percentile

16%

Higher net margin than 66% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$170,364

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

25%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$9,671,838

Up $1,591,050 (+20%) from 2021

Net Assets

Up

$8,205,984

Up $593,975 (+7.8%) from 2021

Liabilities

Up

$1,465,854

Up $997,075 (+213%) from 2021

Revenue

Up

$8,942,806

Up $1,766,224 (+25%) from 2021

Expenses

Up

$7,467,379

Up $1,425,865 (+24%) from 2021

Net Income

Up

$1,475,427

Up $340,359 (+30%) from 2021

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $3,160,292Liabilities 2011: $142,388Net Assets 2011: $3,017,9042011Assets 2012: $3,274,826Liabilities 2012: $145,702Net Assets 2012: $3,129,1242012Assets 2013: $4,035,596Liabilities 2013: $110,342Net Assets 2013: $3,925,2542013Assets 2014: $4,524,638Liabilities 2014: $193,181Net Assets 2014: $4,331,4572014Assets 2015: $4,749,876Liabilities 2015: $209,840Net Assets 2015: $4,540,0362015Assets 2016: $4,794,646Liabilities 2016: $218,820Net Assets 2016: $4,575,8262016Assets 2017: $5,437,626Liabilities 2017: $247,684Net Assets 2017: $5,189,9422017Assets 2018: $5,254,044Liabilities 2018: $271,124Net Assets 2018: $4,982,9202018Assets 2019: $6,031,718Liabilities 2019: $349,130Net Assets 2019: $5,682,5882019Assets 2020: $7,434,390Liabilities 2020: $1,201,301Net Assets 2020: $6,233,0892020Assets 2021: $8,080,788Liabilities 2021: $468,779Net Assets 2021: $7,612,0092021Assets 2022: $9,671,838Liabilities 2022: $1,465,854Net Assets 2022: $8,205,9842022Assets 2023: $15,715,908Liabilities 2023: $1,416,378Net Assets 2023: $14,299,5302023Assets 2024: $19,945,334Liabilities 2024: $1,370,882Net Assets 2024: $18,574,4522024

Highlighted filing

2022

Assets$9,671,838
Liabilities$1,465,854
Net Assets$8,205,984

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2011: $2,874,079Expenses 2011: $2,757,754Net Income 2011: $116,3252011Revenue 2012: $2,592,632Expenses 2012: $2,646,166Net Income 2012: -$53,5342012Revenue 2013: $3,374,644Expenses 2013: $2,483,225Net Income 2013: $891,4192013Revenue 2014: $3,034,478Expenses 2014: $2,711,471Net Income 2014: $323,0072014Revenue 2015: $3,194,008Expenses 2015: $2,902,803Net Income 2015: $291,2052015Revenue 2016: $3,389,294Expenses 2016: $3,475,449Net Income 2016: -$86,1552016Revenue 2017: $4,101,475Expenses 2017: $3,795,755Net Income 2017: $305,7202017Revenue 2018: $4,744,051Expenses 2018: $4,656,521Net Income 2018: $87,5302018Revenue 2019: $5,903,034Expenses 2019: $5,674,257Net Income 2019: $228,7772019Revenue 2020: $6,161,792Expenses 2020: $5,787,199Net Income 2020: $374,5932020Revenue 2021: $7,176,582Expenses 2021: $6,041,514Net Income 2021: $1,135,0682021Revenue 2022: $8,942,806Expenses 2022: $7,467,379Net Income 2022: $1,475,4272022Revenue 2023: $14,080,108Expenses 2023: $8,450,131Net Income 2023: $5,629,9772023Revenue 2024: $13,280,517Expenses 2024: $9,303,152Net Income 2024: $3,977,3652024

Highlighted filing

2022

Revenue$8,942,806
Expenses$7,467,379
Net Income$1,475,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$9,530,626
Mission and Program Overview

Mission

Mocsa exists to improve the lives of those impacted by sexual abuse and assualt and prevent sexual violence in our community.

Mocsa exists to improve the lives of those impacted by sexual abuse and assualt and to prevent sexual violence in our community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$4,076,451$3,444,482▼ $631,969
Cash and Non-Interest-Bearing Accounts$1,783,157$2,733,674▲ $950,517
Pledges and Grants Receivable$382,071$808,701▲ $426,630
Investments in Publicly Traded Securities$611,311$718,768▲ $107,457
Accounts Receivable$715,117$550,001▼ $165,116
Savings and Temporary Cash Investments$198,165$198,255▲ $90
Land, Buildings, and Equipment, Net$184,929$138,279▼ $46,650
Prepaid Expenses and Deferred Charges$114,137$135,384▲ $21,247
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$8,080,788$9,671,838▲ $1,591,050
Other Assets Total$15,450$944,294▲ $928,844
Liabilities
Other Liabilities$0$950,052▲ $950,052
Accounts Payable and Accrued Expenses$402,713$462,648▲ $59,935
Deferred Revenue$66,066$53,154▼ $12,912
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$468,779$1,465,854▲ $997,075
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,068,246$6,768,257▼ $299,989
Net Assets With Donor Restrictions$543,763$1,437,727▲ $893,964
Total Net Assets Fund Balance$7,612,009$8,205,984▲ $593,975
Total Liabilities and Net Assets / Fund Balance$8,080,788$9,671,838▲ $1,591,050

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$127,510$415,659$543,169
Leasehold Improvements$6,793$126,897$133,690
Other Land Buildings$3,976$0$3,976
Other Assets Org$927,018--
Other Securities$3,444,482--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$2,992,503-▼ $498,676-$2,343,215
2021$2,833,431-▲ $393,875-$2,992,503
2020$2,466,015-▲ $378,405-$2,833,431
2019$2,040,125-▲ $436,603-$2,466,015
2018$2,161,978-▼ $111,417-$2,040,125
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie DonelonCEO/presidentFT$157,587$12,777$170,364
Gail JonesVice President of OperationsFT$126,863$3,333$130,196
Jessica JohnsonVice President Finance & AdminFT$115,089$11,950$127,039
Melanie AustinVice President of ProgramsFT$100,269$11,562$111,831
Kassie SandsVice President of DevelopmentFT$100,087$11,702$111,789

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$9,015,476
Program Service Revenue
$0
Investment Income
$193,095
Other Revenue
$-265,765
All Other Contributions
$1,691,512
Change in Net Assets
$1,475,427

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table61$185,316Market Value
Clothing and Household Goods-$51,150Market Value
Food Inventory28$42,065Market Value
Other Non Cash Contri Table33$26,180Market Value
Works of Art23$8,774Market Value
Collectibles3$975Market Value
Total Noncash Contributions148$314,460-

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,921,396
Revenue Not Reported on Financial Statements
$21,410
Revenue Not Reported on Form 990
$-782,612
Total Revenue per Audited Statements
$8,138,784
Total Revenue per Form 990
$8,942,806
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,038,161
Other Expenses$1,350,813
Total Fundraising Expense$559,003
Grants and Similar Amounts Paid$78,405
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,599,103$754,048$334,384$4,687,535
Other Employee Benefits$471,203$111,062$46,125$628,390
Payroll Taxes$264,700$71,086$27,078$362,864
Current Officers, Directors, Trustees, and Key Employees$20,819$237,922$38,662$297,403
Occupancy$240,136$36,471$13,904$290,511
Fees for Services Other$208,811$18,022$10,122$236,955
Information Technology$132,667$41,226$22,818$196,711
Other Expenses$73,704$22,855$7,188$103,747
Grants to Domestic Individuals$78,405--$78,405
Pension Plan Contributions$48,866$8,771$4,332$61,969
Depreciation Depletion$37,094$7,397$2,654$47,145
Insurance$22,447$12,999$2,296$37,742
Travel$36,170$1,184$290$37,644
Office Expenses$29,168$5,775$1,287$36,230
Fees for Services Accounting$11,324$7,599$9,452$28,375
Advertising$17,995$4,072$5,743$27,810
Fees for Services Legal$8,644$5,800$7,214$21,658
Fees for Service Investment Mgmnt Fees-$21,410-$21,410
Total Functional Expenses$5,498,395$1,409,981$559,003$7,467,379

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,544,809
Total Expenses per Form 990$7,467,379
Expenses per Audited Statements$7,445,969
Expenses Not Reported on Form 990$98,840
Expenses Not Reported on Financial Statements$21,410
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$498,473
Fundraising Gross Income$205,701
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Chiefs Charity$736,950$154,421$3,324$151,097
Community Lunch$640,076$37,200$7,695$29,505
Total Events$1,799,036$205,701$498,473$-292,772
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$950,052
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

An independent accounting firm prepares and reviews the 990. The 990 is then reviewed by the organization's accounting personnel. Any questions or concerns the organization's accounting personnel have are addressed and any corrections or clarifications that need to be made are made. The finance committee will review the 990 after completion and before filing with the irs. Once the finance committee review is completed and any necessary changes are made, the completed 990 is provided to the board of directors before irs filing.

Form 990, Part VI, Section B, Line 12C

The mocsa board of directors and the senior members of the mangaement staff are required to annually disclose potential conflicts of interest. The mocsa president and ceo and the vp of finance and administration monitor the process, making sure all applicable parties are in compliance and issues of conflict are addressed. Any director who has a conflict of interest shall not vote or exercise influence on such matter, and such director shall not be counted in determining whether a quorum exists for action on such matter, even where permitted by law. The minutes of the meeting shall reflect that a disclosure of the conflict of interest was made, the abstention of the director from voting, and the existence of a quorum.

Form 990, Part VI, Section B, Line 15A & 15B

The president and ceo evaluation and compensation process is completed annually by the mocsa board chair and reviewed with the executive committee of the board of directors. This analysis is completed using multiple sources of comparable salaries for the same region, type of position, and type of organization. All other salaries for mocsa positions are evaluated annually by the vice president of human resources using multiple sources of comparable salaries for the same region, type of position, and type of organization to determine appropriate annual adjustments. The salaries are reviewed by mocsa's executive management team, and included in the organization's annual budget for review and approval of the mocsa board of directors. The process and approvals have been documented. This is completed annually by the vice president of human resources, executive staff, and board of directors.

Form 990, Part VI, Section C, Line 19

The form 990 is available on guidestar, guidestar.org. All other items are available upon request.

Filing and Contact Details

Filer

Filer Name
Metropolitan Organization to
EIN
43-1061620
In Care Of
% JESSICA JOHNSON
Phone
8169314527
Address
3100 BROADWAY SUITE 400, KANSAS CITY, MO 64111-2591

Signing Officer

Name
Julie Donelon
Title
President and CEO
Phone
8169314527
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Donelon
Formed
1975
Legal Domicile
Mo
Voting Board Members
22
Independent Board Members
22
Employees
110
Volunteers
120

Preparer

Firm
Forvis Llp
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
Preparer
April Arnold
Phone
8162216300
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

The organization established the sustaining hope quasi-endowment fund to obtain contributions to provide for long-term financial support. The goal is for the quasi-endowment fund to reach a level of $1,000,000, at which time a percentage of the quasi-endowment shall be designated by the board of directors to be utilized for annual operating expenditures and incorporated into the budgeting process. Contributions to the fund and its investment earnings are recorded as unrestricted board designated net assets on the statements of financial position.

Schedule D, Part X, Line 2

The organization utilizes the provisions of fasb asc 740-10, "accounting for uncertain tax positions". The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The organization believes that it has appropriate support for any tax position taken, and as such, does not have any uncertain tax positions.

Schedule D, Part XI, Line 2D

Loss on disposal of property and equipment $3,481

Schedule D, Part XII, Line 2D

Loss on disposal of property and equipment $3,481

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO/PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT OF OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT FINANCE & ADMIN
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT OF PROGRAMS
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT OF DEVELOPMENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt6IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.9$1.37$18.6$13.3$9.30$3.98
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.7$1.42$14.3$14.1$8.45$5.63
2022Detailed filing. Detailed filing data is available for this year.$9.67$1.47$8.21$8.94$7.47$1.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.08$0.47$7.61$7.18$6.04$1.14
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.43$1.20$6.23$6.16$5.79$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.03$0.35$5.68$5.90$5.67$0.23
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.25$0.27$4.98$4.74$4.66$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.44$0.25$5.19$4.10$3.80$0.31
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.79$0.22$4.58$3.39$3.48$0.09
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.75$0.21$4.54$3.19$2.90$0.29
2014Detailed filing. Detailed filing data is available for this year.$4.52$0.19$4.33$3.03$2.71$0.32
2013Detailed filing. Detailed filing data is available for this year.$4.04$0.11$3.93$3.37$2.48$0.89
2012Summary only. Only limited summary data is available for this year.$3.27$0.15$3.13$2.59$2.65$0.05
2011Summary only. Only limited summary data is available for this year.$3.16$0.14$3.02$2.87$2.76$0.12