Civic Intelligence

Washington County Community Action

EIN 52-0817684 • 501(c)3 • Hagerstown, MD

Profile

To provide encouragement, guidance, and assistance to the people of our community in the mobilization of resources to combat poverty. The council's goal is to increase the capacities of individuals and groups to deal with their own problems without the need of further assistance.

117 Summit AvenueHagerstown, MD 21740

www.wccac.org

Siviq Scores

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

Liabilities / Assets

86th percentile

0.67x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.40x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

43rd percentile

1.7%

Higher net margin than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$117,695

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

40th percentile

1.0%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

5th percentile

-53%

Faster revenue growth than 5% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,613,284

Up $45,691 (+1.0%) from 2023

Liabilities

Down

$3,093,857

Down $81,706 (-2.6%) from 2023

Net Assets

Up

$1,519,427

Up $127,397 (+9.2%) from 2023

Revenue

Down

$7,713,260

Down $8,562,272 (-53%) from 2023

Expenses

Down

$7,585,863

Down $8,725,048 (-53%) from 2023

Net Income

Up

$127,397

Up $162,776 (+460%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,323,742Liabilities 2010: $2,425,127Net Assets 2010: $1,898,6152010Assets 2011: $4,033,542Liabilities 2011: $2,362,339Net Assets 2011: $1,671,2032011Assets 2012: $4,475,147Liabilities 2012: $2,568,644Net Assets 2012: $1,906,5032012Assets 2013: $4,427,913Liabilities 2013: $2,735,599Net Assets 2013: $1,692,3142013Assets 2014: $4,053,168Liabilities 2014: $2,752,019Net Assets 2014: $1,301,1492014Assets 2015: $3,888,263Liabilities 2015: $2,725,462Net Assets 2015: $1,162,8012015Assets 2016: $4,417,930Liabilities 2016: $3,232,996Net Assets 2016: $1,184,9342016Assets 2017: $4,554,405Liabilities 2017: $3,188,448Net Assets 2017: $1,365,9572017Assets 2018: $4,604,431Liabilities 2018: $3,206,604Net Assets 2018: $1,397,8272018Assets 2019: $4,497,738Liabilities 2019: $3,315,454Net Assets 2019: $1,182,2842019Assets 2020: $5,312,209Liabilities 2020: $4,088,154Net Assets 2020: $1,224,0552020Assets 2021: $6,621,618Liabilities 2021: $5,296,659Net Assets 2021: $1,324,9592021Assets 2022: $8,729,620Liabilities 2022: $7,302,211Net Assets 2022: $1,427,4092022Assets 2023: $4,567,593Liabilities 2023: $3,175,563Net Assets 2023: $1,392,0302023Assets 2024: $4,613,284Liabilities 2024: $3,093,857Net Assets 2024: $1,519,4272024

Highlighted filing

2024

Assets$4,613,284
Liabilities$3,093,857
Net Assets$1,519,427

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $5,730,0512010Revenue 2011: $5,133,405Expenses 2011: $5,360,667Net Income 2011: -$227,2622011Expenses 2012: $4,570,1432012Expenses 2013: $5,816,8812013Revenue 2014: $5,871,932Expenses 2014: $6,263,097Net Income 2014: -$391,1652014Revenue 2015: $5,723,586Expenses 2015: $5,861,934Net Income 2015: -$138,3482015Revenue 2016: $5,579,295Expenses 2016: $5,681,621Net Income 2016: -$102,3262016Revenue 2017: $5,561,257Expenses 2017: $5,595,052Net Income 2017: -$33,7952017Revenue 2018: $6,236,409Expenses 2018: $6,204,539Net Income 2018: $31,8702018Revenue 2019: $6,533,348Expenses 2019: $6,748,891Net Income 2019: -$215,5432019Revenue 2020: $6,726,971Expenses 2020: $6,685,200Net Income 2020: $41,7712020Revenue 2021: $12,215,163Expenses 2021: $12,114,259Net Income 2021: $100,9042021Revenue 2022: $16,951,585Expenses 2022: $16,849,135Net Income 2022: $102,4502022Revenue 2023: $16,275,532Expenses 2023: $16,310,911Net Income 2023: -$35,3792023Revenue 2024: $7,713,260Expenses 2024: $7,585,863Net Income 2024: $127,3972024

Highlighted filing

2024

Revenue$7,713,260
Expenses$7,585,863
Net Income$127,397

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.61$3.09$1.52$7.71$7.59$0.13
2023Detailed filing. Detailed filing data is available for this year.$4.57$3.18$1.39$16.3$16.3$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.73$7.30$1.43$17.0$16.8$0.10
2021Detailed filing. Detailed filing data is available for this year.$6.62$5.30$1.32$12.2$12.1$0.10
2020Detailed filing. Detailed filing data is available for this year.$5.31$4.09$1.22$6.73$6.69$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.50$3.32$1.18$6.53$6.75$0.22
2018Detailed filing. Detailed filing data is available for this year.$4.60$3.21$1.40$6.24$6.20$0.03
2017Detailed filing. Detailed filing data is available for this year.$4.55$3.19$1.37$5.56$5.60$0.03
2016Detailed filing. Detailed filing data is available for this year.$4.42$3.23$1.18$5.58$5.68$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.89$2.73$1.16$5.72$5.86$0.14
2014Detailed filing. Detailed filing data is available for this year.$4.05$2.75$1.30$5.87$6.26$0.39
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.43$2.74$1.69$5.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.48$2.57$1.91$4.57
2011Summary only. Only limited summary data is available for this year.$4.03$2.36$1.67$5.13$5.36$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.32$2.43$1.90$5.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
May 21, 2025
Return Version
2023v6.0
Gross Receipts
$7,713,260
Mission and Program Overview

Mission

To provide encouragement, guidance, and assistance to the people of our community in the mobilization of resources to combat poverty. The council's goal is to increase the capacities of individuals and groups to deal with their own problems without the need of further assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,045,891$2,949,345▼ $96,546
Cash and Non-Interest-Bearing Accounts$908,881$879,840▼ $29,041
Accounts Receivable$515,320$728,409▲ $213,089
Prepaid Expenses and Deferred Charges$97,501$55,690▼ $41,811
Total Assets$4,567,593$4,613,284▲ $45,691
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,516,979$2,483,227▼ $33,752
Deferred Revenue$453,477$451,362▼ $2,115
Accounts Payable and Accrued Expenses$145,367$99,982▼ $45,385
Grants Payable$35,689$35,689→ $0
Other Liabilities$24,051$23,597▼ $454
Total Liabilities$3,175,563$3,093,857▼ $81,706
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,375,252$1,502,649▲ $127,397
Net Assets With Donor Restrictions$16,778$16,778→ $0
Total Net Assets Fund Balance$1,392,030$1,519,427▲ $127,397
Total Liabilities and Net Assets / Fund Balance$4,567,593$4,613,284▲ $45,691

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,970,983$2,042,364$4,013,347
Other Land Buildings$214,421$881,272$1,095,693
Land$737,251-$737,251
Equipment$26,690$459,433$486,123
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Erik NicholsFinancial OfficerFT$111,226$6,469$117,695
Tim FisherExecutive DirectorFT$56,769$19,786$76,555

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Sarian LLCRent12923 STILL MEADOW ROAD, Smithsburg, MD 21783$127,961
Revenue and Support

Revenue Composition

Contributions and Grants
$6,648,127
Program Service Revenue
$722,221
Investment Income
$76
Other Revenue
$342,836
All Other Contributions
$44,390
Change in Net Assets
$127,397

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,713,260
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$7,713,260
Total Revenue per Form 990
$7,713,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,200,782
Salaries, Compensation, and Employee Benefits$1,992,779
Other Expenses$1,392,302
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$4,200,782--$4,200,782
Other Salaries and Wages$1,238,912$65,206-$1,304,118
Occupancy$359,531--$359,531
Current Officers, Directors, Trustees, and Key Employees$293,013$15,422-$308,435
Depreciation Depletion$195,451$62,554-$258,005
Other Employee Benefits$230,607$12,137-$242,744
Fees for Services Other$180,846$37,150-$217,996
Travel$151,465$14,736-$166,201
Fees for Services Management$147,831$5,170-$153,001
Payroll Taxes$113,118$5,953-$119,071
Fees for Services Accounting$51,273$29,788-$81,061
Office Expenses$339$65,039-$65,378
Insurance$21,086$21,484-$42,570
Pension Plan Contributions$17,490$921-$18,411
Interest$2,187--$2,187
Conferences and Meetings$543$1,150-$1,693
Advertising-$1,371-$1,371
Other Expenses-$4-$4
Total Functional Expenses$7,204,474$381,389$0$7,585,863

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,585,863
Total Expenses per Audited Statements$7,585,863
Total Expenses per Form 990$7,585,863
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposit$23,597
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

Organization's process to review form 990 the finance director reviews the form and presents it to the board of directors for approval at the following board meeting.

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

When conflicts of interest are disclosed by any officer, director or keyemployee, the full board will review the conflict of interest and takeappropirate action to address the conflict.

Form 990, Part VI, Section B, Line 15

Pay increases are reviewed annually by the board of directors during thebudget process. Pay raises are determined by considering cost of livingincreases and the results of employee performance evaluations.pay increases are reviewed annually by the board of directors during thebudget process. Pay raises are determined by considering cost of livingincreases and the results of employee performance evaluations.

Form 990, Part VI, Section C, Line 19

The council will make available its governing documents, annual financial statements and irs form 990 upon request.

Filing and Contact Details

Filer

Filer Name
Washington County Community Action
EIN
52-0817684
Phone
3017974161
Address
117 SUMMIT AVENUE, HAGERSTOWN, MD 21740

Signing Officer

Name
Erik Nichols
Title
CFO
Phone
3017974161
Signed
2025-05-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Fisher
Formed
1965
Legal Domicile
Md
Voting Board Members
15
Independent Board Members
15
Employees
48
Volunteers
49

Preparer

Firm
Rkl Llp
Address
1134 KENNEBEC DRIVE, CHAMBERSBURG, PA 17201
Preparer
Michael C Buhrman CPA
Phone
7172645961
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization has a committee that assumes responsibility for oversight of the audit and the selection of an independent accountant.

Financial Statement Notes

PART X, LINE 2:

The council is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the council's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the council qualifies for the charitable contribution deduction under section 170(b)(1)(a) and has been classified as an organization other than a private foundation under section 509(a)(2). The income tax returns of the council for 2021, 2022, and 2023 are subject to examination by the internal revenue service, generally for three years after filed.

Raw XML AppendixShowing 400 of 538 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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IRS990/Form990PartVIISectionAGrp/PersonNm13PEGGY MASON
IRS990/Form990PartVIISectionAGrp/PersonNm14KEITH FANJOY
IRS990/Form990PartVIISectionAGrp/PersonNm15ERIK NICHOLS
IRS990/Form990PartVIISectionAGrp/PersonNm16TIM FISHER
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
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IRS990/MissionDesc0TO PROVIDE ENCOURAGEMENT, GUIDANCE, AND ASSISTANCE TO THE PEOPLE OF OUR COMMUNITY IN THE MOBILIZATION OF RESOURCES TO COMBAT POVERTY. THE COUNCIL'S GOAL IS TO INCREASE THE CAPACITIES OF INDIVIDUALS AND GROUPS TO DEAL WITH THEIR OWN PROBLEMS WITHOUT THE NEED OF FURTHER ASSISTANCE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0TRANSPORTATION - THE ORGANIZATION OPERATES A COORDINATED HUMAN SERVICE TRANSPORTATION PROGRAM FOR THE ELDERLY, LOW INCOME PERSONS, AND INDIVIDUALS WITH DISABILITIES. THE PROGRAM INCLUDES DISABILITY TRANSPORTATION AND TRANSIT TO AND FROM ELIGIBLE MEDICAL APPOINTMENTS THAT ARE NOT COVERED BY THE COUNTY'S PARA-TRANSIT PROGRAM.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CASE MANAGEMENT - THE ORGANIZATION'S CASE MANAGERS PROVIDE INTENSIVE SERVICES TO CUSTOMERS TO ASSIST THEM IN MOVING TOWARD SELF-SUFFICIENCY. SUCH SERVICES INCLUDE DEVELOPMENT, IMPLEMENTATION AND REVIEW OF BUDGETS, LINKAGE WITH OTHER COMMUNITY RESOURCES, AND ASSISTANCE WITH LONG-TERM GOALS TO ATTAIN SELF-SUFFICIENCY.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY HOUSING RESOURCES - SERVICES THAT ASSIST LOW AND MODERATE-INCOME CUSTOMERS TO REMAIN IN THEIR CURRENT HOMES OR OBTAIN BETTER HOUSING SITUATIONS. ASSISTANCE VARIES FROM A SHORT-TERM SHELTER STAY TO PREPARATION FOR FIRST-TIME HOME OWNERSHIP. THE ORGANIZATION IS A HUD APPROVED HOUSING COUNSELING AGENCY, PROVIDING PRE-PURCHASE COUNSELING, MORTGAGE DEFAULT COUNSELING, AND LANDLORD-TENANT MEDIATION AND INFORMATION SERVICES. THE ORGANIZATION IS ALSO RECOGNIZED AS A COMMUNITY HOUSING DEVELOPMENT ORGANIZATION THAT IDENTIFIES AND DEVELOPS HOUSING OPPORTUNITIES TO INCREASE THE AVAILABILITY OF AFFORDABLE HOUSING IN THE COUNTY.
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