Civic Intelligence

Appalachian Parent Association Inc. Appalachian Crossroads

990 • Fiscal year 2014 • EIN 52-1157064

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 17, 2014

39 South Third Street21550-1522

(301) 334-8449

Siviq Scores

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

Liabilities / Assets

36th percentile

0.09x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

31st percentile

0.09x

Higher debt load relative to revenue than 31% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

39th percentile

0.2%

Higher net margin than 39% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

31st percentile

$80,900

Higher top officer pay than 31% of similar nonprofits.

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

45th percentile

1.5%

Faster asset growth than 45% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$5,249,530

Up $77,124 (+1.5%) from 2013

Net Assets

Up

$4,802,099

Up $28,189 (+0.6%) from 2013

Liabilities

Up

$447,431

Up $48,935 (+12%) from 2013

Revenue

$5,227,146

No earlier filing loaded for comparison.

Expenses

Up

$5,214,662

Up $179,929 (+3.6%) from 2013

Net Income

$12,484

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $6,069,380Liabilities 2011: $1,447,576Net Assets 2011: $4,621,8042011Assets 2012: $4,948,472Liabilities 2012: $391,789Net Assets 2012: $4,556,6832012Assets 2013: $5,172,406Liabilities 2013: $398,496Net Assets 2013: $4,773,9102013Assets 2014: $5,249,530Liabilities 2014: $447,431Net Assets 2014: $4,802,0992014Assets 2015: $5,363,830Liabilities 2015: $401,437Net Assets 2015: $4,962,3932015Assets 2016: $5,488,921Liabilities 2016: $427,848Net Assets 2016: $5,061,0732016Assets 2017: $5,353,167Liabilities 2017: $420,523Net Assets 2017: $4,932,6442017Assets 2018: $5,330,961Liabilities 2018: $446,685Net Assets 2018: $4,884,2762018Assets 2019: $5,750,640Liabilities 2019: $485,170Net Assets 2019: $5,265,4702019Assets 2020: $6,982,257Liabilities 2020: $1,712,442Net Assets 2020: $5,269,8152020Assets 2021: $8,415,919Liabilities 2021: $705,453Net Assets 2021: $7,710,4662021Assets 2022: $8,587,784Liabilities 2022: $1,131,690Net Assets 2022: $7,456,0942022Assets 2023: $10,913,448Liabilities 2023: $2,704,638Net Assets 2023: $8,208,8102023Assets 2024: $11,169,911Liabilities 2024: $3,610,757Net Assets 2024: $7,559,1542024Assets 2025: $8,500,339Liabilities 2025: $617,525Net Assets 2025: $7,882,8142025

Highlighted filing

2014

Assets$5,249,530
Liabilities$447,431
Net Assets$4,802,099

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $4,970,6222011Expenses 2012: $4,973,3932012Expenses 2013: $5,034,7332013Revenue 2014: $5,227,146Expenses 2014: $5,214,662Net Income 2014: $12,4842014Revenue 2015: $5,687,540Expenses 2015: $5,518,492Net Income 2015: $169,0482015Revenue 2016: $5,625,297Expenses 2016: $5,590,123Net Income 2016: $35,1742016Revenue 2017: $5,482,618Expenses 2017: $5,633,037Net Income 2017: -$150,4192017Revenue 2018: $5,613,696Expenses 2018: $5,634,170Net Income 2018: -$20,4742018Revenue 2019: $6,024,329Expenses 2019: $5,652,975Net Income 2019: $371,3542019Revenue 2020: $5,612,673Expenses 2020: $5,577,878Net Income 2020: $34,7952020Revenue 2021: $8,138,069Expenses 2021: $5,928,406Net Income 2021: $2,209,6632021Revenue 2022: $6,897,928Expenses 2022: $6,683,315Net Income 2022: $214,6132022Revenue 2023: $7,799,501Expenses 2023: $7,052,865Net Income 2023: $746,6362023Revenue 2024: $7,086,471Expenses 2024: $7,842,910Net Income 2024: -$756,4392024Revenue 2025: $8,672,822Expenses 2025: $8,453,490Net Income 2025: $219,3322025

Highlighted filing

2014

Revenue$5,227,146
Expenses$5,214,662
Net Income$12,484
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 17, 2014
Return Version
2013v4.0
Gross Receipts
$5,264,582
Mission and Program Overview

Mission

To provide personnel, services, activities, programs and facilities for the evaluation, training, employment, socialization, support, and transportation of persons who are developmentally disabled, handicapped, economically disadvantaged, or aged, to enable them to become more productive and functional members of society or to promote their quality of life and maintain themselves in the community.

See descriptions of program services

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,499,587$2,699,222▲ $199,635
Land, Buildings, and Equipment, Net$2,229,564$2,129,548▼ $100,016
Accounts Receivable$235,476$184,240▼ $51,236
Investments in Publicly Traded Securities$128,093$148,512▲ $20,419
Prepaid Expenses and Deferred Charges$78,385$86,708▲ $8,323
Cash and Non-Interest-Bearing Accounts$1,301$1,300▼ $1
Total Assets$5,172,406$5,249,530▲ $77,124
Liabilities
Accounts Payable and Accrued Expenses$306,223$302,068▼ $4,155
Other Liabilities$88,352$93,365▲ $5,013
Deferred Revenue$3,921$51,998▲ $48,077
Total Liabilities$398,496$447,431▲ $48,935
Net Assets / Fund Balance
Unrestricted Net Assets$4,417,273$4,464,732▲ $47,459
Temporarily Rstr Net Assets$356,637$337,367▼ $19,270
Total Net Assets Fund Balance$4,773,910$4,802,099▲ $28,189
Total Liabilities and Net Assets / Fund Balance$5,172,406$5,249,530▲ $77,124

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,273,065$1,353,440$2,626,505
Equipment$641,046$807,645$1,448,691
Other Land Buildings$53,714$429,484$483,198
Land$161,723-$161,723
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William W AspinallExecutive DirectorFT$80,900$80,900

Board Members and Trustees

NameTitle
Meg EllisPresident
Rick DewittVice President
Dr William PopeDirector
Duane YoderDirector
Henrietta LeaseDirector
Loretta BailieDirector
Stacy GeroskiDirector
Suzanne RyanDirector
Jennifer KotulakSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$145,098
Program Service Revenue
$5,031,827
Investment Income
$11,834
Other Revenue
$38,387
All Other Contributions
$9,180
Change in Net Assets
$12,484

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,227,623
Revenue Not Reported on Financial Statements
$-477
Revenue Not Reported on Form 990
$15,705
Other Revenue Adjustments
$-477
Total Revenue per Audited Statements
$5,243,328
Total Revenue per Form 990
$5,227,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,627,666
Other Expenses$1,586,996
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,368,223$167,997-$2,536,220
Other Employee Benefits$563,159$62,561-$625,720
Payroll Taxes$256,382$42,316-$298,698
Occupancy$176,009$78,053-$254,062
Depreciation Depletion$171,068$25,210-$196,278
All Other Expenses$130,440$41,524-$171,964
Other Expenses$99,894--$99,894
Pension Plan Contributions$64,879$21,249-$86,128
Current Officers, Directors, Trustees, and Key Employees-$80,900-$80,900
Insurance$15,744$23,896-$39,640
Office Expenses$15,894$22,507-$38,401
Travel$23,674$4,543-$28,217
Fees for Services Accounting-$16,200-$16,200
Conferences and Meetings$9,192$974-$10,166
Advertising$7,199$28-$7,227
Total Functional Expenses$4,626,704$587,958$0$5,214,662

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,215,139
Total Expenses per Audited Statements$5,215,139
Total Expenses per Form 990$5,214,662
Expenses Not Reported on Form 990$0
Expenses Not Reported on Financial Statements$-477
Other Expense Adjustments$-477
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Duane YoderExecutive Director of Garrett County Community Action CommitteeCustodial and Ground Maintenance Services Owned or Managed by Garrett County Community Action Committee.No-
William W AspinallBoard of Directors of Frederick-garrett ResidencesFrederick-garrett Residences Leases Residential Facilities to Appalachian Parent Association Clients.No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$93,365
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 11

The draft form 990 is presented to the board during their monthly meeting. Once the form is approved, authorization is given to the organization' treasurer to file the return.

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

Officers, directors and key employees are expected to disclose interests that could give rise to conflicts. The board and management monitor conversations, correspondence, and any other decision making situations where an action by a board member could be construed to affect independent judgements that might result in personal gain.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
52-1157064
Phone
3013348449

Signing Officer

Name
Scott Hollingsworth
Title
Executive Director
Phone
3013348449
Signed
2014-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Hollingsworth
Formed
1979
Legal Domicile
Md
Voting Board Members
10
Independent Board Members
9
Employees
245
Volunteers
10

Preparer

Preparer
James M Murray CPA
Phone
3013343127
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Unrealized gain(loss) on investment 15,705.

Form 990, Part XI, Line 2(C)

The full board of directors assumes responsibility for the audit of the association's financial statements and approves the selection of the independent cpa firm engaged to perform the audit and prepare the association's not for profit information tax returns.

Financial Statement Notes

PART X, LINE 2:

Part x, line 2: the organization follows the guidance of asc 740-10, "accounting for uncertainty in income taxes" which clarifies the accounting for the recognition and measurement of the benefits of individual tax positions in the financial statements, including those of nonprofit ofganizations. Tax positions must meet a recognition threshold of more-likely-than-not in order for the benefit of those tax positions to be recognized in the organization's financial statements. The organization analyzes tax positions taken, including those related to the requirements set forth in irs sec. 501(c) to qualify as a tax exempt organization, activities performed by volunteers and board members, the reporting of unrelated business income, and its status as a tax-exempt organization under maryland state statute. The organization does not know of any tax benefits arising from uncertain tax positions and there was no effect on the organization's financial position or changes in net assets as a result of analyzing its tax positions. Fiscal years ending on or after june 30, 2011 remain subject to examination by federal and state authorities.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of assets -30. Cost of goods sold -447.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Loss on disposal of assets -30. Cost of goods sold -447.

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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE PERSONNEL, SERVICES, ACTIVITIES, PROGRAMS AND FACILITIES FOR THE EVALUATION, TRAINING, EMPLOYMENT, SOCIALIZATION, SUPPORT, AND TRANSPORTATION OF PERSONS WHO ARE DEVELOPMENTALLY DISABLED, HANDICAPPED, ECONOMICALLY DISADVANTAGED, OR AGED, TO ENABLE THEM TO BECOME MORE PRODUCTIVE AND FUNCTIONAL MEMBERS OF SOCIETY OR TO PROMOTE THEIR QUALITY OF LIFE AND MAINTAIN THEMSELVES IN THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04773910
IRS990/NetAssetsOrFundBalancesEOYAmt04802099
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt05416
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-30
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05386
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0377
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0377
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02450
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02450
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt078053
IRS990/OccupancyGrp/ProgramServicesAmt0176009
IRS990/OccupancyGrp/TotalAmt0254062
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt022507
IRS990/OfficeExpensesGrp/ProgramServicesAmt015894
IRS990/OfficeExpensesGrp/TotalAmt038401
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt015705
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt062561
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0563159
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0625720
IRS990/OtherExpensesGrp/Desc0SERVICE MATERIALS
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0394507
IRS990/OtherExpensesGrp/ProgramServicesAmt1228403
IRS990/OtherExpensesGrp/ProgramServicesAmt2102037
IRS990/OtherExpensesGrp/ProgramServicesAmt399894
IRS990/OtherExpensesGrp/TotalAmt0394507
IRS990/OtherExpensesGrp/TotalAmt1228403
IRS990/OtherExpensesGrp/TotalAmt2102037
IRS990/OtherExpensesGrp/TotalAmt399894
IRS990/OtherLiabilitiesGrp/BOYAmt088352
IRS990/OtherLiabilitiesGrp/EOYAmt093365
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0MISC. INCOME - APA
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt035560
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt035560
IRS990/OtherRevenueTotalAmt035560
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0167997
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02368223
IRS990/OtherSalariesAndWagesGrp/TotalAmt02536220
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt042316
IRS990/PayrollTaxesGrp/ProgramServicesAmt0256382
IRS990/PayrollTaxesGrp/TotalAmt0298698
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021249
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt064879
IRS990/PensionPlanContributionsGrp/TotalAmt086128
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt078385
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt086708
IRS990/PrincipalOfficerNm0SCOTT HOLLINGSWORTH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0324100
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2623990
IRS990/ProgramServiceRevenueGrp/BusinessCd3624100
IRS990/ProgramServiceRevenueGrp/BusinessCd4624100
IRS990/ProgramServiceRevenueGrp/Desc0FEES/CONTRACTS FROM GO
IRS990/ProgramServiceRevenueGrp/Desc1VOCATIONAL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2RESIDENTIAL FEES
IRS990/ProgramServiceRevenueGrp/Desc3OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4FOOD STAMP REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03671432
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11107888
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2153926
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt395135
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43446
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03671432
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11107888
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2153926
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt395135
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43446
IRS990/ProgSrvcAccomActy2Grp/Desc0RESIDENTIAL SERVICES - PROVIDES A RESIDENTIAL HABILITATION PROGRAM FOR MENTALLY HANDICAPPED ADULTS IN GARRETT COUNTY WHICH INCLUDES ROOM, BOARD, SELF-HELP TRAINING, HOME AND COMMUNITY LIVING SKILLS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02177690
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02601474
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0157143
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt095867
IRS990/PYOtherExpensesAmt01472697
IRS990/PYOtherRevenueAmt038496
IRS990/PYProgramServiceRevenueAmt04952607
IRS990/PYRevenuesLessExpensesAmt0209380
IRS990/PYSalariesCompEmpBnftPaidAmt03562036
IRS990/PYTotalExpensesAmt05034733
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05244113
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt012484
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt02450
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt02468710
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02499587
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02699222
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0145098
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0157143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0264212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0293909
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0248493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01108855
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt08898
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07581
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt016971
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt013585
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt056053
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt024189830
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt035937
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt038496
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt041873
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt021605
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt012125
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0150036
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84330
IRS990ScheduleA/PublicSupportPY170Pct00.86270
IRS990ScheduleA/PublicSupportTotal170Amt01108855
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0145098
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0157143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0264212
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0293909
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0248493
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01108855
IRS990ScheduleA/TotalSupportAmt01314944
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01273065
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01353440
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02626505
IRS990ScheduleD/EquipmentGrp/BookValueAmt0641046
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0807645
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01448691
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0-477
IRS990ScheduleD/ExpensesSubtotalAmt05215139
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0161723
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0161723
IRS990ScheduleD/NetUnrealizedGainsInvstAmt015705
IRS990ScheduleD/OtherExpensesNotIncludedAmt0-477
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt053714
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0429484
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0483198
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt093365
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-477
IRS990ScheduleD/RevenueNotReportedAmt015705
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-477
IRS990ScheduleD/RevenueSubtotalAmt05227623
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC 740-10, "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR THE RECOGNITION AND MEASUREMENT OF THE BENEFITS OF INDIVIDUAL TAX POSITIONS IN THE FINANCIAL STATEMENTS, INCLUDING THOSE OF NONPROFIT OFGANIZATIONS. TAX POSITIONS MUST MEET A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT IN ORDER FOR THE BENEFIT OF THOSE TAX POSITIONS TO BE RECOGNIZED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION ANALYZES TAX POSITIONS TAKEN, INCLUDING THOSE RELATED TO THE REQUIREMENTS SET FORTH IN IRS SEC. 501(C) TO QUALIFY AS A TAX EXEMPT ORGANIZATION, ACTIVITIES PERFORMED BY VOLUNTEERS AND BOARD MEMBERS, THE REPORTING OF UNRELATED BUSINESS INCOME, AND ITS STATUS AS A TAX-EXEMPT ORGANIZATION UNDER MARYLAND STATE STATUTE. THE ORGANIZATION DOES NOT KNOW OF ANY TAX BENEFITS ARISING FROM UNCERTAIN TAX POSITIONS AND THERE WAS NO EFFECT ON THE ORGANIZATION'S FINANCIAL POSITION OR CHANGES IN NET ASSETS AS A RESULT OF ANALYZING ITS TAX POSITIONS. FISCAL YEARS ENDING ON OR AFTER JUNE 30, 2011 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON DISPOSAL OF ASSETS -30. COST OF GOODS SOLD -447.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2LOSS ON DISPOSAL OF ASSETS -30. COST OF GOODS SOLD -447.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02129548
IRS990ScheduleD/TotalExpensesPerForm990Amt05214662
IRS990ScheduleD/TotalLiabilityAmt093365
IRS990ScheduleD/TotalRevenuePerForm990Amt05227146
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05243328
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05215139
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DUANE YODER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1WILLIAM W ASPINALL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0EXECUTIVE DIRECTOR OF GARRETT COUNTY COMMUNITY ACTION COMMITTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD OF DIRECTORS OF FREDERICK-GARRETT RESIDENCES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CUSTODIAL AND GROUND MAINTENANCE SERVICES OWNED OR MANAGED BY GARRETT COUNTY COMMUNITY ACTION COMMITTEE.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1FREDERICK-GARRETT RESIDENCES LEASES RESIDENTIAL FACILITIES TO APPALACHIAN PARENT ASSOCIATION CLIENTS.

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.50$0.62$7.88$8.67$8.45$0.22
2024Detailed filing. Detailed filing data is available for this year.$11.2$3.61$7.56$7.09$7.84$0.76
2023Detailed filing. Detailed filing data is available for this year.$10.9$2.70$8.21$7.80$7.05$0.75
2022Detailed filing. Detailed filing data is available for this year.$8.59$1.13$7.46$6.90$6.68$0.21
2021Detailed filing. Detailed filing data is available for this year.$8.42$0.71$7.71$8.14$5.93$2.21
2020Detailed filing. Detailed filing data is available for this year.$6.98$1.71$5.27$5.61$5.58$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.75$0.49$5.27$6.02$5.65$0.37
2018Detailed filing. Detailed filing data is available for this year.$5.33$0.45$4.88$5.61$5.63$0.02
2017Detailed filing. Detailed filing data is available for this year.$5.35$0.42$4.93$5.48$5.63$0.15
2016Summary only. Only limited summary data is available for this year.$5.49$0.43$5.06$5.63$5.59$0.04
2015Detailed filing. Detailed filing data is available for this year.$5.36$0.40$4.96$5.69$5.52$0.17
2014Detailed filing. Detailed filing data is available for this year.$5.25$0.45$4.80$5.23$5.21$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.40$4.77$5.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.95$0.39$4.56$4.97
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$1.45$4.62$4.97