Civic Intelligence

The United States Composting Council

990 • Fiscal year 2019 • EIN 52-1667506

Apr 01, 2018 to Mar 31, 2019 • Filed on Sep 18, 2019

3801 Lake Boone TrailRaleigh, NC 27607

(631) 737-4931

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

10th percentile

0.00x

Higher debt load relative to revenue than 10% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

85th percentile

19%

Higher net margin than 85% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

55th percentile

$156,768

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 9.7% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

15th percentile

-6.4%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

90th percentile

27%

Faster revenue growth than 90% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$315,011

Down $21,708 (-6.4%) from 2018

Net Assets

Up

$314,911

Up $305,166 (+3132%) from 2018

Liabilities

Down

$100

Down $326,874 (-100%) from 2018

Revenue

Up

$1,613,089

Up $341,520 (+27%) from 2018

Expenses

Down

$1,307,923

Down $64,902 (-4.7%) from 2018

Net Income

Up

$305,166

Up $406,422 (+401%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,133,374Liabilities 2011: $393,017Net Assets 2011: $740,3572011Assets 2012: $973,740Liabilities 2012: $12,502Net Assets 2012: $961,2382012Assets 2013: $850,236Liabilities 2013: $62,346Net Assets 2013: $787,8902013Assets 2014: $846,999Liabilities 2014: $76,716Net Assets 2014: $770,2832014Assets 2015: $962,990Liabilities 2015: $45,977Net Assets 2015: $917,0132015Assets 2016: $657,019Liabilities 2016: $190,532Net Assets 2016: $466,4872016Assets 2017: $425,790Liabilities 2017: $314,789Net Assets 2017: $111,0012017Assets 2018: $336,719Liabilities 2018: $326,974Net Assets 2018: $9,7452018Assets 2019: $315,011Liabilities 2019: $100Net Assets 2019: $314,9112019Assets 2020: $696,253Liabilities 2020: $0Net Assets 2020: $696,2532020Assets 2021: $734,852Liabilities 2021: $0Net Assets 2021: $734,8522021Assets 2022: $1,097,553Liabilities 2022: $0Net Assets 2022: $1,097,5532022Assets 2023: $1,502,186Liabilities 2023: $0Net Assets 2023: $1,502,1862023Assets 2024: $2,006,155Liabilities 2024: $0Net Assets 2024: $2,006,1552024

Highlighted filing

2019

Assets$315,011
Liabilities$100
Net Assets$314,911

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,014,651Expenses 2011: $1,005,190Net Income 2011: $9,4612011Revenue 2012: $609,973Expenses 2012: $389,092Net Income 2012: $220,8812012Revenue 2013: $1,019,735Expenses 2013: $1,168,764Net Income 2013: -$149,0292013Revenue 2014: $1,190,063Expenses 2014: $1,207,139Net Income 2014: -$17,0762014Revenue 2015: $1,298,223Expenses 2015: $1,151,368Net Income 2015: $146,8552015Revenue 2016: $899,530Expenses 2016: $1,259,262Net Income 2016: -$359,7322016Revenue 2017: $1,020,330Expenses 2017: $1,340,169Net Income 2017: -$319,8392017Revenue 2018: $1,271,569Expenses 2018: $1,372,825Net Income 2018: -$101,2562018Revenue 2019: $1,613,089Expenses 2019: $1,307,923Net Income 2019: $305,1662019Revenue 2020: $1,693,470Expenses 2020: $1,312,128Net Income 2020: $381,3422020Revenue 2021: $1,026,525Expenses 2021: $987,926Net Income 2021: $38,5992021Revenue 2022: $1,973,245Expenses 2022: $1,666,565Net Income 2022: $306,6802022Revenue 2023: $2,567,614Expenses 2023: $2,162,981Net Income 2023: $404,6332023Revenue 2024: $2,660,065Expenses 2024: $2,249,743Net Income 2024: $410,3222024

Highlighted filing

2019

Revenue$1,613,089
Expenses$1,307,923
Net Income$305,166
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Sep 18, 2019
Return Version
2018v3.1
Gross Receipts
$1,613,089
Mission and Program Overview

Mission

The us composting council (uscc) advances composting and promotes compost use to enhance soils and provide economic and environmental benefits for our members and society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$303,924$264,164▼ $39,760
Cash and Non-Interest-Bearing Accounts$10,538$50,647▲ $40,109
Accounts Receivable$22,029--
Land, Buildings, and Equipment, Net$28--
Total Assets$336,719$315,011▼ $21,708
Other Assets Total$200$200→ $0
Liabilities
Deferred Revenue$280,624--
Accounts Payable and Accrued Expenses$46,250--
Other Liabilities$100$100→ $0
Total Liabilities$326,974$100▼ $326,874
Net Assets / Fund Balance
Temporarily Rstr Net Assets$400,000$400,000→ $0
Unrestricted Net Assets$-390,255$-85,089▲ $305,166
Total Net Assets Fund Balance$9,745$314,911▲ $305,166
Total Liabilities and Net Assets / Fund Balance$336,719$315,011▼ $21,708

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$35,190$35,190
Equipment-$20,398$20,398
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Frank FranciosiExecutive DiFT$133,256$23,512$156,768
Frank FranciosiExecutive Director-$133,256$23,512$156,768

Board Members and Trustees

NameTitle
Patrick GeratyPresident
Bob SchantzBoard Member
Eileen BanyraBoard Member
Jeff BradleyBoard Member
Jeffrey DannisBoard Member
Jim CowheyBoard Member
John JanesBoard Member
Pierce LouisBoard Member
Robert MichitschBoard Member
Russell FaldikBoard Member
Sara MartinezBoard Member
Tim GoodmanBoard Member
Lorrie Loder-rossiterPast Preside
Robert YostSecretary
Joe DinorsciaTreasurer
Brian FleuryVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$628
Program Service Revenue
$1,582,238
Investment Income
$323
Other Revenue
$29,900
All Other Contributions
$628
Change in Net Assets
$305,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$845,319
Salaries, Compensation, and Employee Benefits$446,384
Grants and Similar Amounts Paid$16,220
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$322,030
Other Salaries and Wages---$231,198
Fees for Services Management---$159,796
Current Officers, Directors, Trustees, and Key Employees---$156,768
Office Expenses---$81,413
Advertising---$60,355
Travel---$39,595
Other Employee Benefits---$30,414
Payroll Taxes---$28,004
Occupancy---$26,546
Grants to Domestic Individuals---$16,220
Fees for Services Other---$15,259
Fees for Services Legal---$9,280
Insurance---$5,748
Other Expenses---$2,807
Fees for Services Accounting---$1,695
Depreciation Depletion---$28
Total Functional Expenses$0$0$0$1,307,923
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$100
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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, Page 6, Part VI, Line 6

The organization has membership available in seven categories: sustaining, supporting, regular, small business, affiliate, non-profit and individual.

Form 990, Page 6, Part VI, Line 7A

The board of directors are elected by the regular membership, small business business members, affiliates and the non-profit membership.

Form 990, Page 6, Part VI, Line 11B

The form 990 was prepared by the outside accountants and reviewed by the executive director. The form was then sent to all board members before filing with the irs.

Form 990, Page 6, Part VI, Line 12C

In any transaction involving uscc and a uscc officer, director, staff or committee member, and any corporation, partnership or other entity in which an individual is an officer, director, staff or committee member has, expects or intends to have a financial or other beneficial interest, the individual, prior to any discussion or decision concerning the transaction, fully discloses to the uscc board or the appropriate committee considering the transaction, the material facts of the transaction and the individual's interest or relationship. Upon disclosure, the individual takes no further part in the meeting during which time the proposal is considered and voted upon. After receiving disclosures, prior to approving the transaction, the board or committee concludes that the transaction is "fair to uscc and approves the transaction without the participation or the vote of the interested individual." the interested individual's presence at the meeting may be counted in determining whether a quorum of the board or committee is present, but that individual does not vote on the transaction.

Form 990, Page 6, Part VI, Line 15A

The board of directors performs an annual performance review and determines compensation increases and bonus for the executive director. The board commissioned a report by total compensation solutions (tcs) to provide comparable data among like organizations. The board decision is recorded in the executive director employment contract. The executive director's last salary review was may 2013.

Form 990, Page 6, Part VI, 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

Filer Name
The United States Composting
EIN
52-1667506
Phone
6317374931
Address
3801 LAKE BOONE TRAIL, RALEIGH, NC 27607

Signing Officer

Name
Frank Franciosi
Title
Executive Director
Phone
6317374931
Signed
2019-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Franciosi
Formed
1990
Legal Domicile
Dc
Voting Board Members
15
Independent Board Members
15
Employees
7
Volunteers
50

Preparer

Firm
Hollingsworth Avent Averre & Purvis Pa
Address
300 W MILLBROOK RD, RALEIGH, NC 27609-4306
Preparer
Timothy M Avent CPA
Phone
9198484100
Supplemental Narrative

Additional Explanations

Form 990, Page 12, Part XII, Line 1

The previous tax accountant reported the tax return on accrual basis, the organization has elected to change to the cash basis for simplification and more accurate reporting to meet the needs of the organization. A form 3115 has been attached.

Raw XML AppendixShowing 400 of 438 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/MissionDesc0THE US COMPOSTING COUNCIL (USCC) ADVANCES COMPOSTING AND PROMOTES COMPOST USE TO ENHANCE SOILS AND PROVIDE ECONOMIC AND ENVIRONMENTAL BENEFITS FOR OUR MEMBERS AND SOCIETY.
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IRS990/OtherExpensesGrp/Desc2SUBSCRIPTIONS
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IRS990/PrincipalOfficerNm0FRANK FRANCIOSI
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt432035
IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLICATIONS - THE DIRECTORY PUTS PEOPLE IN TOUCH WITH THOSE ENTITIES THAT CAN OFFER SERVICES, PRODUCTS AND ADVICE ABOUT THE RAPIDLY EXPANDING COMPOSTING INDUSTRY IN THE UNITED STATES.
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CHAPTER MEMBER FUNDING
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0FRANK FRANCIOSI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBERSHIP AVAILABLE IN SEVEN CATEGORIES: SUSTAINING, SUPPORTING, REGULAR, SMALL BUSINESS, AFFILIATE, NON-PROFIT AND INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY THE REGULAR MEMBERSHIP, SMALL BUSINESS BUSINESS MEMBERS, AFFILIATES AND THE NON-PROFIT MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WAS PREPARED BY THE OUTSIDE ACCOUNTANTS AND REVIEWED BY THE EXECUTIVE DIRECTOR. THE FORM WAS THEN SENT TO ALL BOARD MEMBERS BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3IN ANY TRANSACTION INVOLVING USCC AND A USCC OFFICER, DIRECTOR, STAFF OR COMMITTEE MEMBER, AND ANY CORPORATION, PARTNERSHIP OR OTHER ENTITY IN WHICH AN INDIVIDUAL IS AN OFFICER, DIRECTOR, STAFF OR COMMITTEE MEMBER HAS, EXPECTS OR INTENDS TO HAVE A FINANCIAL OR OTHER BENEFICIAL INTEREST, THE INDIVIDUAL, PRIOR TO ANY DISCUSSION OR DECISION CONCERNING THE TRANSACTION, FULLY DISCLOSES TO THE USCC BOARD OR THE APPROPRIATE COMMITTEE CONSIDERING THE TRANSACTION, THE MATERIAL FACTS OF THE TRANSACTION AND THE INDIVIDUAL'S INTEREST OR RELATIONSHIP. UPON DISCLOSURE, THE INDIVIDUAL TAKES NO FURTHER PART IN THE MEETING DURING WHICH TIME THE PROPOSAL IS CONSIDERED AND VOTED UPON. AFTER RECEIVING DISCLOSURES, PRIOR TO APPROVING THE TRANSACTION, THE BOARD OR COMMITTEE CONCLUDES THAT THE TRANSACTION IS "FAIR TO USCC AND APPROVES THE TRANSACTION WITHOUT THE PARTICIPATION OR THE VOTE OF THE INTERESTED INDIVIDUAL." THE INTERESTED INDIVIDUAL'S PRESENCE AT THE MEETING MAY BE COUNTED IN DETERMINING WHETHER A QUORUM OF THE BOARD OR COMMITTEE IS PRESENT, BUT THAT INDIVIDUAL DOES NOT VOTE ON THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE REVIEW AND DETERMINES COMPENSATION INCREASES AND BONUS FOR THE EXECUTIVE DIRECTOR. THE BOARD COMMISSIONED A REPORT BY TOTAL COMPENSATION SOLUTIONS (TCS) TO PROVIDE COMPARABLE DATA AMONG LIKE ORGANIZATIONS. THE BOARD DECISION IS RECORDED IN THE EXECUTIVE DIRECTOR EMPLOYMENT CONTRACT. THE EXECUTIVE DIRECTOR'S LAST SALARY REVIEW WAS MAY 2013.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PREVIOUS TAX ACCOUNTANT REPORTED THE TAX RETURN ON ACCRUAL BASIS, THE ORGANIZATION HAS ELECTED TO CHANGE TO THE CASH BASIS FOR SIMPLIFICATION AND MORE ACCURATE REPORTING TO MEET THE NEEDS OF THE ORGANIZATION. A FORM 3115 HAS BEEN ATTACHED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 1
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.01$0.00$2.01$2.66$2.25$0.41
2023Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$2.57$2.16$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.00$1.10$1.97$1.67$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$1.03$0.99$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.00$0.70$1.69$1.31$0.38
2019Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.31$1.61$1.31$0.31
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.33$0.01$1.27$1.37$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.43$0.31$0.11$1.02$1.34$0.32
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.19$0.47$0.90$1.26$0.36
2015Summary only. Only limited summary data is available for this year.$0.96$0.05$0.92$1.30$1.15$0.15
2014Summary only. Only limited summary data is available for this year.$0.85$0.08$0.77$1.19$1.21$0.02
2013Summary only. Only limited summary data is available for this year.$0.85$0.06$0.79$1.02$1.17$0.15
2012Summary only. Only limited summary data is available for this year.$0.97$0.01$0.96$0.61$0.39$0.22
2011Summary only. Only limited summary data is available for this year.$1.13$0.39$0.74$1.01$1.01$0.01