Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Cornerstone Counseling of Madison C
EIN 45-2942604 • 501(c)3 • Berea, KY
Profile
COUNSELING
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Down$13,348
Down $4,955 (-27%) from 2021
Liabilities
Down$2,525
Down $1,541 (-38%) from 2021
Net Assets
Down$10,823
Down $3,414 (-24%) from 2021
Revenue
Up$52,591
Up $1,392 (+2.7%) from 2021
Expenses
Up$56,004
Up $6,769 (+14%) from 2021
Net Income
Down-$3,413
Down $5,377 (-274%) from 2021
Trend Graphs
Filings
Most recent year
2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $13,348
- Liabilities
- $2,525
- Net assets
- $10,823
- Revenue
- $52,591
- Expenses
- $56,004
- Net income
- -$3,413
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2022 to Dec 31, 2022
- Signed
- Oct 9, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $52,591
Mission and Program Overview
Mission
COUNSELING
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE COUNSELING IN A CHRISTIAN CONTEXT TO INDIVIDUAL COUPLES AND FAMILIES WHO NEED MENTAL HEALTH, RELATIONAL, COMMUNICATION OR EMOTIONAL THERAPY TO ENHANCE THEIR LIVES. | - | $55,855 |
| N/A | - | $149 |
| N/A | - | - |
| N/A | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BETTY LINVILLE | President | - | $0 | - | - |
| TOM COLLINS | Vice Preside | - | $0 | - | - |
| MARILYN ARNOLD | Treasurer | - | $0 | - | - |
| ANGIE ELKINS | Secretary | - | $0 | - | - |
| DAVID BOHANNON | Director | - | $0 | - | - |
| LYNN COLLINS | Director | - | $0 | - | - |
| ALLEN LIVINGOOD | Director | - | $0 | - | - |
| JUDY BRENDA | Director | - | $0 | - | - |
| GAYLE POWELL | Director | - | $0 | - | - |
| DARLA PUCKETT | Exofficio | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Cornerstone Counseling of Madison C
- EIN
- 45-2942604
- Address
- 310 CHESTNUT ST, BEREA, KY 40403
Signing Officer
- Name
- Betty Linville
- Title
- President
- Phone
- 8599860685
- Signed
- 2023-10-09
Preparer
- Firm
- Sk Lee Cpas Psc
- Address
- 208 PAULINE DR STE D, BEREA, KY 40403
- Preparer
- Sammy K Lee CPA
- Phone
- 8599863756
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Processing fee reimbursments 1,736 supervision passthru income 960 total 2,696”
Form 990-ez, Part I, Line 16
“Expenses advertising 928 office 29 insurance 1,317 licenses and permits 15 contributions 1,500 continuing education 137 dues and subscriptions 2,802 telephone 390 bank and credit card fees 1,493 provsion for bad debt 1,980 non-investment depreciation 149 total 10,740”
Form 990-ez, Part II, Line 24
“Accounts receivable 2,254 0 less allowance 742 0 net 1,512 0 prepaid expenses and deferred charges 522 757 equipment 1,045 1,045 less accumulated depreciation 545 694 other assets 0 0 total 2,534 1,108”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,006 1,214 payroll liabilities 3,061 1,311”
Form 990-ez, Part III, Line 31
“N/A”
Raw XML Appendix173 raw XML fields
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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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | LYNN COLLINS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ALLEN LIVINGOOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JUDY BRENDA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | GAYLE POWELL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | DARLA PUCKETT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | EXOFFICIO |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 2534 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1108 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 10740 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 2696 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COUNSELING |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 49895 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE COUNSELING IN A CHRISTIAN CONTEXT TO INDIVIDUAL COUPLES AND FAMILIES WHO NEED MENTAL HEALTH, RELATIONAL, COMMUNICATION OR EMOTIONAL THERAPY TO ENHANCE THEIR LIVES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | N/A |
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| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | N/A |
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| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
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| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
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| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2525 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 56004 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 56004 |
| IRS990EZ/TotalRevenueAmt | 0 | 52591 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 1000 |
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| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 41088 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 217023 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 218023 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROCESSING FEE REIMBURSMENTS 1,736 SUPERVISION PASSTHRU INCOME 960 TOTAL 2,696 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 928 OFFICE 29 INSURANCE 1,317 LICENSES AND PERMITS 15 CONTRIBUTIONS 1,500 CONTINUING EDUCATION 137 DUES AND SUBSCRIPTIONS 2,802 TELEPHONE 390 BANK AND CREDIT CARD FEES 1,493 PROVSION FOR BAD DEBT 1,980 NON-INVESTMENT DEPRECIATION 149 TOTAL 10,740 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 2,254 0 LESS ALLOWANCE 742 0 NET 1,512 0 PREPAID EXPENSES AND DEFERRED CHARGES 522 757 EQUIPMENT 1,045 1,045 LESS ACCUMULATED DEPRECIATION 545 694 OTHER ASSETS 0 0 TOTAL 2,534 1,108 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,006 1,214 PAYROLL LIABILITIES 3,061 1,311 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BETTY LINVILLE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8599860685 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-10-09 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CORNERSTONE COUNSELING OF MADISON C |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CORN |
| ReturnHeader/Filer/EIN | 0 | 452942604 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 310 CHESTNUT ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BEREA |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 40403 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611275383 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | SK LEE CPAS PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 208 PAULINE DR STE D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BEREA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 40403 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8599863756 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2023-10-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | SAMMY K LEE CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2023-10-31T08:33:29-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | BETTY |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | LINVILLE |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2022-12-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
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