Civic Intelligence

Primary Purpose Center Inc.

990 • Fiscal year 2019 • EIN 46-5555980

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 02, 2021

3222 North Ridge RdElyria, OH 44035

(440) 219-4774

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$1,233,569

Up $50,627 (+4.3%) from 2018

Net Assets

Up

$806,098

Up $61,854 (+8.3%) from 2018

Liabilities

Down

$427,471

Down $11,227 (-2.6%) from 2018

Revenue And Expenses

Revenue

Down

$688,035

Down $109,215 (-14%) from 2018

Expenses

Down

$626,181

Down $91,835 (-13%) from 2018

Net Income

Down

$61,854

Down $17,380 (-22%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2015: $267,682Liabilities 2015: $80Net Assets 2015: $267,6022015Assets 2016: $230,087Liabilities 2016: $23,253Net Assets 2016: $206,8342016Assets 2017: $1,064,472Liabilities 2017: $399,462Net Assets 2017: $665,0102017Assets 2018: $1,182,942Liabilities 2018: $438,698Net Assets 2018: $744,2442018Assets 2019: $1,254,787Liabilities 2019: $433,031Net Assets 2019: $821,7562019Assets 2019: $1,233,569Liabilities 2019: $427,471Net Assets 2019: $806,0982019Assets 2020: $1,305,090Liabilities 2020: $429,591Net Assets 2020: $875,4992020Assets 2021: $1,124,120Liabilities 2021: $386,431Net Assets 2021: $737,6892021Assets 2022: $1,135,655Liabilities 2022: $423,348Net Assets 2022: $712,3072022Assets 2023: $1,270,811Liabilities 2023: $330,083Net Assets 2023: $940,7282023Assets 2024: $1,388,432Liabilities 2024: $309,419Net Assets 2024: $1,079,0132024

Highlighted filing

2019

Assets$1,233,569
Liabilities$427,471
Net Assets$806,098

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $370,777Expenses 2015: $204,146Net Income 2015: $166,6312015Revenue 2016: $317,145Expenses 2016: $378,958Net Income 2016: -$61,8132016Revenue 2017: $836,587Expenses 2017: $454,466Net Income 2017: $382,1212017Revenue 2018: $797,250Expenses 2018: $718,016Net Income 2018: $79,2342018Revenue 2019: $688,033Expenses 2019: $619,070Net Income 2019: $68,9632019Revenue 2019: $688,035Expenses 2019: $626,181Net Income 2019: $61,8542019Revenue 2020: $573,516Expenses 2020: $504,115Net Income 2020: $69,4012020Revenue 2021: $389,519Expenses 2021: $527,329Net Income 2021: -$137,8102021Revenue 2022: $486,812Expenses 2022: $497,195Net Income 2022: -$10,3832022Revenue 2023: $907,346Expenses 2023: $609,913Net Income 2023: $297,4332023Revenue 2024: $833,829Expenses 2024: $643,301Net Income 2024: $190,5282024

Highlighted filing

2019

Revenue$688,035
Expenses$626,181
Net Income$61,854
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 2, 2021
Return Version
2019v5.2
Gross Receipts
$693,731
Mission and Program Overview

Mission

To provide sober living to chemically dependent men and women and to educate and assist people with recovery from drug and alcohol addiction. The main goal is to guide the individual into recovery and provide a support system to them and their families.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$824,966$931,154▲ $106,188
Cash and Non-Interest-Bearing Accounts$88,732$147,962▲ $59,230
Accounts Receivable$5,630$33,015▲ $27,385
Prepaid Expenses and Deferred Charges$1,000$2,897▲ $1,897
Total Assets$1,182,942$1,233,569▲ $50,627
Other Assets Total$262,614$118,541▼ $144,073
Liabilities
Mortgage Notes Payable Secured by Investment Property$419,182$400,708▼ $18,474
Accounts Payable and Accrued Expenses$14,132$26,763▲ $12,631
Other Liabilities$5,384$0▼ $5,384
Total Liabilities$438,698$427,471▼ $11,227
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$744,244$806,098▲ $61,854
Total Net Assets Fund Balance$744,244$806,098▲ $61,854
Total Liabilities and Net Assets / Fund Balance$1,182,942$1,233,569▲ $50,627

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$781,543$79,237$860,780
Equipment$59,753$33,218$92,971
Land$64,989-$64,989
Other Land Buildings$24,869$16,974$41,843
Other Assets Org$118,541--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles CraftSecretaryFT$60,000$60,000
Webb BoylesTreasurerFT$27,692$27,692

Board Members and Trustees

NameTitle
Daniel TinterBoard Member
Robert KavanaghBoard Member
William DenihanBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$62,068
Program Service Revenue
$625,509
Investment Income
$157
Other Revenue
$301
All Other Contributions
$42,068
Change in Net Assets
$61,854

Audited Revenue Reconciliation

Revenue per Audited Statements
$688,035
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$688,035
Total Revenue per Form 990
$688,035
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,221
Salaries, Compensation, and Employee Benefits$289,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,907$41,302-$165,209
Occupancy$106,891--$106,891
Current Officers, Directors, Trustees, and Key Employees$65,769$21,923-$87,692
Depreciation Depletion$50,540--$50,540
Payroll Taxes$27,794$9,265-$37,059
Insurance$24,934$6,233-$31,167
Interest$20,696--$20,696
Fees for Services Accounting-$12,639-$12,639
Office Expenses$2,568$8,340-$10,908
Fees for Services Legal-$10,119-$10,119
Travel$7,092--$7,092
Fees for Services Other-$5,988-$5,988
Other Expenses$4,470$2,528-$2,528
Advertising-$769-$769
Total Functional Expenses$507,075$119,106$0$626,181

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$626,181
Total Expenses per Audited Statements$626,181
Total Expenses per Form 990$626,181
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,997
Fundraising Direct Expenses$5,696
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising$25,997$5,997$5,696$301
Total Events$25,997$5,997$5,696$301
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 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
No
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, Section B, Line 11B

Form 990 submitted to board of trustees for review.

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

Periodically review conflict of interest with board members and management.

Form 990, Part VI, Section C, Line 19

Governing documents disclosure explanation through guidestar and upon request.

Form 990, Part VI, Line 12C - Enforcement of Conflicts Policy

Periodically review conflict of interests with board members and management.

Filing and Contact Details

Filer

Filer Name
Primary Purpose Center Inc
EIN
46-5555980
Phone
4402194774
Address
3222 NORTH RIDGE RD, ELYRIA, OH 44035

Signing Officer

Name
Charles Craft
Title
Executive Director
Phone
4402194774
Signed
2021-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Craft
Formed
2014
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
3
Employees
18
Volunteers
100

Preparer

Firm
Card Palmer Sibbison & Co
Address
4545 HINCKLEY PARKWAY, CLEVELAND, OH 44109-6009
Preparer
Katelyn M Digiantonio CPA
Phone
2166216100
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide sober living to chemically dependent men and women and to educate and assist people with recovery from drug and alcohol addiction. The main goal is to guide the individual into recovery and provide a support system to them and their families.

Form 990, Part II, Line 4D - All Other Accomplishments

To provide sober living to chemically dependent men and women and to educate and assist people with recovery from drug and alcohol addiction. The main goal is to guide the individual into recovery and provide a support system to them and their families.

Page 1, Box B

This is an amended return. The return was amended from the original to update the information for an audit that was conducted after the 990 was filed. Therefore, page 12 was updated to indicate that an audit was performed and the revenue, expenses, and balance sheet figures were updated to coincide with the audit.

Financial Statement Notes

PART X, LINE 2:

Primary purpose has adopted the accounting guidance for uncertainty in income taxes. The organization's income tax filings are subject to audit by various taxing authorities. In evaluating its activities, the organization believes that its position of tax-exempt status is current based on current facts and circumstances. The organization has assessed that there are no activities unrelated to its purpose and, therefore, no tax to be recognized. It is the policy of the organization to include in operating expenses penalties and interest assessed by income taxing authorities. There are no penalties or interest from taxing authorities included in operating expenses for the year ended december 31, 2019.

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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0625509
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0749316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0502421
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt043405
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01920651
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0157
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0157
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02719910
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0687577
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0799078
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0840755
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188923
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0203577
IRS990ScheduleA/Total509Grp/TotalAmt02719910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0687734
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0799078
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0840755
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0188923
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0203577
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02720067
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0781543
IRS990ScheduleD/BuildingsGrp/DepreciationAmt079237
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0860780
IRS990ScheduleD/EquipmentGrp/BookValueAmt059753
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033218
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt092971
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0626181
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt064989
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt064989
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0118541
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024869
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016974
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041843
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0688035
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PRIMARY PURPOSE HAS ADOPTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. IN EVALUATING ITS ACTIVITIES, THE ORGANIZATION BELIEVES THAT ITS POSITION OF TAX-EXEMPT STATUS IS CURRENT BASED ON CURRENT FACTS AND CIRCUMSTANCES. THE ORGANIZATION HAS ASSESSED THAT THERE ARE NO ACTIVITIES UNRELATED TO ITS PURPOSE AND, THEREFORE, NO TAX TO BE RECOGNIZED. IT IS THE POLICY OF THE ORGANIZATION TO INCLUDE IN OPERATING EXPENSES PENALTIES AND INTEREST ASSESSED BY INCOME TAXING AUTHORITIES. THERE ARE NO PENALTIES OR INTEREST FROM TAXING AUTHORITIES INCLUDED IN OPERATING EXPENSES FOR THE YEAR ENDED DECEMBER 31, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0931154
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0118541
IRS990ScheduleD/TotalExpensesPerForm990Amt0626181
IRS990ScheduleD/TotalRevenuePerForm990Amt0688035
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0688035
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0626181
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020000
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05696
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt05997
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt05997
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0301
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05696
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05696
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SOBER LIVING TO CHEMICALLY DEPENDENT MEN AND WOMEN AND TO EDUCATE AND ASSIST PEOPLE WITH RECOVERY FROM DRUG AND ALCOHOL ADDICTION. THE MAIN GOAL IS TO GUIDE THE INDIVIDUAL INTO RECOVERY AND PROVIDE A SUPPORT SYSTEM TO THEM AND THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 SUBMITTED TO BOARD OF TRUSTEES FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERIODICALLY REVIEW CONFLICT OF INTEREST WITH BOARD MEMBERS AND MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS DISCLOSURE EXPLANATION THROUGH GUIDESTAR AND UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO PROVIDE SOBER LIVING TO CHEMICALLY DEPENDENT MEN AND WOMEN AND TO EDUCATE AND ASSIST PEOPLE WITH RECOVERY FROM DRUG AND ALCOHOL ADDICTION. THE MAIN GOAL IS TO GUIDE THE INDIVIDUAL INTO RECOVERY AND PROVIDE A SUPPORT SYSTEM TO THEM AND THEIR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PERIODICALLY REVIEW CONFLICT OF INTERESTS WITH BOARD MEMBERS AND MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THIS IS AN AMENDED RETURN. THE RETURN WAS AMENDED FROM THE ORIGINAL TO UPDATE THE INFORMATION FOR AN AUDIT THAT WAS CONDUCTED AFTER THE 990 WAS FILED. THEREFORE, PAGE 12 WAS UPDATED TO INDICATE THAT AN AUDIT WAS PERFORMED AND THE REVENUE, EXPENSES, AND BALANCE SHEET FIGURES WERE UPDATED TO COINCIDE WITH THE AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART II, LINE 4D - ALL OTHER ACCOMPLISHMENTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 12C - ENFORCEMENT OF CONFLICTS POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PAGE 1, BOX B
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01182942
IRS990/TotalAssetsEOYAmt01233569
IRS990/TotalAssetsGrp/BOYAmt01182942
IRS990/TotalAssetsGrp/EOYAmt01233569
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt062068
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0119106
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0507075
IRS990/TotalFunctionalExpensesGrp/TotalAmt0626181
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0438698
IRS990/TotalLiabilitiesEOYAmt0427471
IRS990/TotalLiabilitiesGrp/BOYAmt0438698
IRS990/TotalLiabilitiesGrp/EOYAmt0427471
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0744244
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0806098
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0507075
IRS990/TotalProgramServiceRevenueAmt0625509
IRS990/TotalReportableCompFromOrgAmt087692
IRS990/TotalRevenueGrp/ExclusionAmt0458
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0625509
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0688035
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100

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