Civic Intelligence

First State Animal Center and Spca Inc

EIN 51-6018851 • 501(c)3 • Camden, DE

Profile

Our mission is to prevent cruelty and suffering to animals, rescue the trapped or injured, provide emergency medical treatment and temporary housing to the homeless animals, and to reduce pet overpopulation through various spay/neuter and education programs. Fsac is committed to place unwanted pets into happy, healthy homes, and to educate the public about responsible pet guardianship.

32 Shelter CircleCamden, DE 19934

www.fsac-spca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.16x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.28x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

50th percentile

4.6%

Higher net margin than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$87,615

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

53rd percentile

4.7%

Faster asset growth than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

42%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,335,625

Up $195,805 (+4.7%) from 2023

Liabilities

Up

$684,696

Up $82,544 (+14%) from 2023

Net Assets

Up

$3,650,929

Up $113,261 (+3.2%) from 2023

Revenue

Up

$2,455,020

Up $723,583 (+42%) from 2023

Expenses

Up

$2,341,759

Up $611,106 (+35%) from 2023

Net Income

Up

$113,261

Up $112,477 (+14347%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $3,103,110Liabilities 2011: $923,387Net Assets 2011: $2,179,7232011Assets 2012: $2,856,278Liabilities 2012: $739,448Net Assets 2012: $2,116,8302012Assets 2013: $2,728,431Liabilities 2013: $864,823Net Assets 2013: $1,863,6082013Assets 2014: $3,684,512Liabilities 2014: $874,288Net Assets 2014: $2,810,2242014Assets 2015: $4,140,375Liabilities 2015: $722,730Net Assets 2015: $3,417,6452015Assets 2016: $3,227,256Liabilities 2016: $629,968Net Assets 2016: $2,597,2882016Assets 2017: $3,588,360Liabilities 2017: $643,614Net Assets 2017: $2,944,7462017Assets 2018: $3,149,867Liabilities 2018: $578,533Net Assets 2018: $2,571,3342018Assets 2019: $3,042,706Liabilities 2019: $545,966Net Assets 2019: $2,496,7402019Assets 2020: $2,845,851Liabilities 2020: $573,603Net Assets 2020: $2,272,2482020Assets 2021: $3,414,811Liabilities 2021: $574,732Net Assets 2021: $2,840,0792021Assets 2022: $4,146,698Liabilities 2022: $511,755Net Assets 2022: $3,634,9432022Assets 2023: $4,139,820Liabilities 2023: $602,152Net Assets 2023: $3,537,6682023Assets 2024: $4,335,625Liabilities 2024: $684,696Net Assets 2024: $3,650,9292024

Highlighted filing

2024

Assets$4,335,625
Liabilities$684,696
Net Assets$3,650,929

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $3,569,650Expenses 2011: $4,023,887Net Income 2011: -$454,2372011Revenue 2012: $3,487,306Expenses 2012: $3,550,199Net Income 2012: -$62,8932012Expenses 2013: $2,851,4152013Revenue 2014: $4,151,022Expenses 2014: $3,204,406Net Income 2014: $946,6162014Revenue 2015: $4,087,735Expenses 2015: $3,480,314Net Income 2015: $607,4212015Revenue 2016: $916,529Expenses 2016: $1,744,744Net Income 2016: -$828,2152016Revenue 2017: $1,272,176Expenses 2017: $936,227Net Income 2017: $335,9492017Revenue 2018: $578,552Expenses 2018: $960,783Net Income 2018: -$382,2312018Revenue 2019: $778,668Expenses 2019: $854,541Net Income 2019: -$75,8732019Revenue 2020: $539,054Expenses 2020: $735,164Net Income 2020: -$196,1102020Revenue 2021: $1,238,770Expenses 2021: $767,576Net Income 2021: $471,1942021Revenue 2022: $1,756,395Expenses 2022: $1,011,300Net Income 2022: $745,0952022Revenue 2023: $1,731,437Expenses 2023: $1,730,653Net Income 2023: $7842023Revenue 2024: $2,455,020Expenses 2024: $2,341,759Net Income 2024: $113,2612024

Highlighted filing

2024

Revenue$2,455,020
Expenses$2,341,759
Net Income$113,261

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.34$0.68$3.65$2.46$2.34$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.14$0.60$3.54$1.73$1.73$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.51$3.63$1.76$1.01$0.75
2021Detailed filing. Detailed filing data is available for this year.$3.41$0.57$2.84$1.24$0.77$0.47
2020Detailed filing. Detailed filing data is available for this year.$2.85$0.57$2.27$0.54$0.74$0.20
2019Detailed filing. Detailed filing data is available for this year.$3.04$0.55$2.50$0.78$0.85$0.08
2018Detailed filing. Detailed filing data is available for this year.$3.15$0.58$2.57$0.58$0.96$0.38
2017Detailed filing. Detailed filing data is available for this year.$3.59$0.64$2.94$1.27$0.94$0.34
2016Detailed filing. Detailed filing data is available for this year.$3.23$0.63$2.60$0.92$1.74$0.83
2015Detailed filing. Detailed filing data is available for this year.$4.14$0.72$3.42$4.09$3.48$0.61
2014Summary only. Only limited summary data is available for this year.$3.68$0.87$2.81$4.15$3.20$0.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.86$1.86$2.85
2012Summary only. Only limited summary data is available for this year.$2.86$0.74$2.12$3.49$3.55$0.06
2011Summary only. Only limited summary data is available for this year.$3.10$0.92$2.18$3.57$4.02$0.45
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,676,253
Mission and Program Overview

Mission

Our mission is to prevent cruelty and suffering to animals, rescue the trapped or injured, provide emergency medical treatment and temporary housing to the homeless animals, and to reduce pet overpopulation through various spay/neuter and education programs. Fsacspca is committed to place unwanted pets into happy, healthy homes and to educate the public about responsible pet guardianship.

The prevention of cruelty to animals, committed to place unwanted pets into happy, healthy homes, and to educate the public about responsible pet guardianship.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,969,955$2,996,370▲ $1,026,415
Savings and Temporary Cash Investments$2,026,891$1,100,548▼ $926,343
Inventories for Sale or Use$27,000$58,000▲ $31,000
Total Assets$4,139,820$4,335,625▲ $195,805
Other Assets Total$115,974$180,707▲ $64,733
Liabilities
Mortgage Notes Payable Secured by Investment Property$435,117$416,900▼ $18,217
Other Liabilities$127,499$200,505▲ $73,006
Accounts Payable and Accrued Expenses$39,536$67,291▲ $27,755
Total Liabilities$602,152$684,696▲ $82,544
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,359,062$2,445,929▲ $86,867
Net Assets With Donor Restrictions$1,178,606$1,205,000▲ $26,394
Total Net Assets Fund Balance$3,537,668$3,650,929▲ $113,261
Total Liabilities and Net Assets / Fund Balance$4,139,820$4,335,625▲ $195,805

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,544,867$1,870,423$4,415,290
Equipment$129,543$303,029$432,572
Land$278,782-$278,782
Other Land Buildings$43,178$33,258$76,436
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John ParanaExecutive DirectorFT$87,615$87,615

Board Members and Trustees

NameTitle
Rosemary RichardsonPresident
Elestine CooperVice President
Carole KisnerBoard Member
Karen CraftBoard Member
RUSTY O'TOOLEBoard Member
Robyn BoseBoard Member
Steven SchwartzBoard Member
Sue SimonBoard Member
Frank NewtonTreasurer and Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,065,070
Program Service Revenue
$1,300,634
Investment Income
$53,749
Other Revenue
$35,567
All Other Contributions
$815,070
Change in Net Assets
$113,261

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$196,180Fair Market Value
Total Noncash Contributions$196,180-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,309,306
Other Expenses$1,032,453
Total Fundraising Expense$44,874
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,092,515$42,393$7,186$1,142,094
Occupancy$353,882$34,251-$388,133
Depreciation Depletion$118,963$3,841-$122,804
Current Officers, Directors, Trustees, and Key Employees$32,154$32,154$32,154$96,462
Fees for Services Other$31,258$47,790$284$79,332
Payroll Taxes$64,222$4,273$2,255$70,750
Insurance$37,555--$37,555
Office Expenses$23,400$2,382-$25,782
Interest-$10,312-$10,312
Travel$7,430--$7,430
Fees for Services Accounting-$6,749-$6,749
Information Technology$4,608$468-$5,076
Other Expenses$3,638--$3,638
Advertising--$2,995$2,995
Fees for Services Legal-$2,155-$2,155
Total Functional Expenses$2,110,117$186,768$44,874$2,341,759
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$2,880
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liabilities$195,505
Security Deposits$5,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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

Upon completion, form 990 is sent to the executive director and treasurer for a detailed review. Any comments or questions are addressed prior to filing. After filing a copy of the finalized form 990 is distributed to all members of the board of directors.

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

A conflict of interest and board member obligation statement is required to be acknowledged and signed by each board member at the annual board meeting each october.

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

The organization's board of directors determines the compensation of the executive director. There is a performance review as well as a competitive review of salaries of executive directors in comparable non-profits. The compensation recommendation is submitted by the financial committee to the board. This recommendation is then voted on and approved by the board.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First State Animal Center and Spca Inc
EIN
51-6018851
Phone
3029436032
Address
32 SHELTER CIRCLE, CAMDEN, DE 19934

Signing Officer

Name
John Parana
Title
Executive Director
Phone
3026983006
Signed
2025-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Parana
Formed
1959
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
61
Volunteers
74

Preparer

Firm
Belfint Lyons & Shuman Pa
Address
1011 CENTRE RD STE 310, WILMINGTON, DE 19805
Preparer
Jonathan D Moll CPA
Phone
3022250600
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 2B:

The organization retains a security deposit from a lessee.

PART X, LINE 2:

Income not related to fsac's tax-exempt purpose may be subject to taxation as unrelated business income. Accounting principles generally accepted in the united states of america impose a threshold for determining when an income tax benefit can be recognized in regard to uncertain tax positions. Fsac has determined that no liability for uncertain tax positions is required to be accrued and included in the statement of financial position as of year end. Fsac's tax periods are open to examination by taxing authorities, generally for a period of three years.

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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02206710
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01969955
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02996370
IRS990/LandBldgEquipCostOrOtherBssAmt05203080
IRS990/LegalDomicileStateCd0DE
IRS990/LessRentalExpensesGrp/RealAmt021773
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OUR MISSION IS TO PREVENT CRUELTY AND SUFFERING TO ANIMALS, RESCUE THE TRAPPED OR INJURED, PROVIDE EMERGENCY MEDICAL TREATMENT AND TEMPORARY HOUSING TO THE HOMELESS ANIMALS, AND TO REDUCE PET OVERPOPULATION THROUGH VARIOUS SPAY/NEUTER AND EDUCATION PROGRAMS. FSAC IS COMMITTED TO PLACE UNWANTED PETS INTO HAPPY, HEALTHY HOMES, AND TO EDUCATE THE PUBLIC ABOUT RESPONSIBLE PET GUARDIANSHIP.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0435117
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0416900
IRS990/NetAssetsOrFundBalancesBOYAmt03537668
IRS990/NetAssetsOrFundBalancesEOYAmt03650929
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-2880
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-2880
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0220
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0220
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt038227
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt038227
IRS990/NetUnrelatedBusTxblIncmAmt038654
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02359062
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02445929
IRS990/NoncashContributionsAmt0196180
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt034251
IRS990/OccupancyGrp/ProgramServicesAmt0353882
IRS990/OccupancyGrp/TotalAmt0388133
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02382
IRS990/OfficeExpensesGrp/ProgramServicesAmt023400
IRS990/OfficeExpensesGrp/TotalAmt025782
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0115974
IRS990/OtherAssetsTotalGrp/EOYAmt0180707
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TREATMENT AND MEDICAL S
IRS990/OtherExpensesGrp/Desc1KENNEL SUPPLIES
IRS990/OtherExpensesGrp/Desc2THRIFT STORE SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0291155
IRS990/OtherExpensesGrp/ProgramServicesAmt149337
IRS990/OtherExpensesGrp/ProgramServicesAmt23638
IRS990/OtherExpensesGrp/TotalAmt0291155
IRS990/OtherExpensesGrp/TotalAmt149337
IRS990/OtherExpensesGrp/TotalAmt23638
IRS990/OtherLiabilitiesGrp/BOYAmt0127499
IRS990/OtherLiabilitiesGrp/EOYAmt0200505
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt07186
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt042393
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01092515
IRS990/OtherSalariesAndWagesGrp/TotalAmt01142094
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02255
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04273
IRS990/PayrollTaxesGrp/ProgramServicesAmt064222
IRS990/PayrollTaxesGrp/TotalAmt070750
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JOHN PARANA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0CLINIC SERVICES AND SP
IRS990/ProgramServiceRevenueGrp/Desc1ANIMAL BOARDING AND DA
IRS990/ProgramServiceRevenueGrp/Desc2ADOPTION FEES
IRS990/ProgramServiceRevenueGrp/Desc3PROGRAM SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01097335
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt149565
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt27762
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01097335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1145972
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt249565
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37762
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt0145972
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01370250
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt043275
IRS990/PYOtherExpensesAmt0490676
IRS990/PYOtherRevenueAmt059026
IRS990/PYProgramServiceRevenueAmt0283844
IRS990/PYRevenuesLessExpensesAmt0752492
IRS990/PYSalariesCompEmpBnftPaidAmt0513227
IRS990/PYTotalExpensesAmt01003903
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01756395
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0113261
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt038227
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01154882
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02026891
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01100548
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01065070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0797464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01370250
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0884720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0176864
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04294368
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt053749
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019192
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012525
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt08421
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010931
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0104818
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02693295
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.70300
IRS990ScheduleA/PublicSupportPY170Pct00.76300
IRS990ScheduleA/PublicSupportTotal170Amt03124330
IRS990ScheduleA/SubstantialContributorsTotAmt01170038
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01065070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0797464
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01370250
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0884720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0176864
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04294368
IRS990ScheduleA/TotalSupportAmt04444503
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt038654
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt03709
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt02954
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt045317
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/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt02544867
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01870423
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04415290
IRS990ScheduleD/EquipmentGrp/BookValueAmt0129543
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0303029
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0432572
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LandGrp/BookValueAmt0278782
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0278782
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt043178
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033258
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt076436
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1195505
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RETAINS A SECURITY DEPOSIT FROM A LESSEE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INCOME NOT RELATED TO FSAC'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA IMPOSE A THRESHOLD FOR DETERMINING WHEN AN INCOME TAX BENEFIT CAN BE RECOGNIZED IN REGARD TO UNCERTAIN TAX POSITIONS. FSAC HAS DETERMINED THAT NO LIABILITY FOR UNCERTAIN TAX POSITIONS IS REQUIRED TO BE ACCRUED AND INCLUDED IN THE STATEMENT OF FINANCIAL POSITION AS OF YEAR END. FSAC'S TAX PERIODS ARE OPEN TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR A PERIOD OF THREE YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02996370
IRS990ScheduleD/TotalLiabilityAmt0200505
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NonCashCheckboxInd0X
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt0196180
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPON COMPLETION, FORM 990 IS SENT TO THE EXECUTIVE DIRECTOR AND TREASURER FOR A DETAILED REVIEW. ANY COMMENTS OR QUESTIONS ARE ADDRESSED PRIOR TO FILING. AFTER FILING A COPY OF THE FINALIZED FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONFLICT OF INTEREST AND BOARD MEMBER OBLIGATION STATEMENT IS REQUIRED TO BE ACKNOWLEDGED AND SIGNED BY EACH BOARD MEMBER AT THE ANNUAL BOARD MEETING EACH OCTOBER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BOARD OF DIRECTORS DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THERE IS A PERFORMANCE REVIEW AS WELL AS A COMPETITIVE REVIEW OF SALARIES OF EXECUTIVE DIRECTORS IN COMPARABLE NON-PROFITS. THE COMPENSATION RECOMMENDATION IS SUBMITTED BY THE FINANCIAL COMMITTEE TO THE BOARD. THIS RECOMMENDATION IS THEN VOTED ON AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04139820

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