Civic Intelligence

Shared Opportunity Service Inc

990 • Fiscal year 2014 • EIN 52-2007270

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

601 High StreetChestertown, MD 21620

(410) 778-7911

Siviq Scores

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

Liabilities / Assets

68th percentile

0.30x

Higher debt load relative to assets than 68% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

90th percentile

2.04x

Higher debt load relative to revenue than 90% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

10th percentile

-28%

Higher net margin than 10% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

22nd percentile

-4.3%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

8th percentile

-32%

Faster revenue growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,478,804

Down $67,185 (-4.3%) from 2013

Net Assets

Down

$1,032,705

Down $61,084 (-5.6%) from 2013

Liabilities

Down

$446,099

Down $6,101 (-1.3%) from 2013

Revenue

Down

$218,963

Down $102,738 (-32%) from 2013

Expenses

Down

$280,047

Down $127,232 (-31%) from 2013

Net Income

Up

-$61,084

Up $24,494 (+29%) from 2013

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,738,758Liabilities 2011: $501,785Net Assets 2011: $1,236,9732011Assets 2012: $1,654,996Liabilities 2012: $475,629Net Assets 2012: $1,179,3672012Assets 2013: $1,545,989Liabilities 2013: $452,200Net Assets 2013: $1,093,7892013Assets 2014: $1,478,804Liabilities 2014: $446,099Net Assets 2014: $1,032,7052014Assets 2015: $7,540Liabilities 2015: $0Net Assets 2015: $7,5402015

Highlighted filing

2014

Assets$1,478,804
Liabilities$446,099
Net Assets$1,032,705

Operations Trend

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

$1.0M$500K$0-$500K-$1.0M-$1.5MRevenue 2011: $815,286Expenses 2011: $854,950Net Income 2011: -$39,6642011Revenue 2012: $549,086Expenses 2012: $606,692Net Income 2012: -$57,6062012Revenue 2013: $321,701Expenses 2013: $407,279Net Income 2013: -$85,5782013Revenue 2014: $218,963Expenses 2014: $280,047Net Income 2014: -$61,0842014Revenue 2015: -$974,472Expenses 2015: $50,693Net Income 2015: -$1,025,1652015

Highlighted filing

2014

Revenue$218,963
Expenses$280,047
Net Income-$61,084
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$234,883
Mission and Program Overview

Mission

To assist families in becoming healthy, stable, and self-sufficient, and to offer them information, guidance, and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,518,036$1,476,297▼ $41,739
Accounts Receivable$7,736--
Cash and Non-Interest-Bearing Accounts$18,808$2,507▼ $16,301
Prepaid Expenses and Deferred Charges$1,409--
Total Assets$1,545,989$1,478,804▼ $67,185
Liabilities
Mortgage Notes Payable Secured by Investment Property$446,099$446,099→ $0
Deferred Revenue$3,500--
Accounts Payable and Accrued Expenses$2,601--
Total Liabilities$452,200$446,099▼ $6,101
Net Assets / Fund Balance
Unrestricted Net Assets$1,093,789$1,032,705▼ $61,084
Total Net Assets Fund Balance$1,093,789$1,032,705▼ $61,084
Total Liabilities and Net Assets / Fund Balance$1,545,989$1,478,804▼ $67,185

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,007,420$385,351$1,392,771
Land$438,678-$438,678
Equipment$30,199$177,069$207,268
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jon HanleyPresident
Joan BuffoneMember
John LawrenceMember
Krissy MerrillMember
Linda KuiperMember
Maryland MasseyMember
Sheila BarryMember
Linda DawsonSecretary
Mary ClarkTreasurer 12
Megan Bramble OwingsVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$83,367
Program Service Revenue
$128,428
Investment Income
$3,657
Other Revenue
$3,511
All Other Contributions
$77,260
Change in Net Assets
$-61,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,484
Other Expenses$136,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$111,832$19,736-$131,568
Depreciation Depletion$35,537$6,271-$41,808
Occupancy$32,867$5,800-$38,667
Fees for Services Other$15,346$2,708-$18,054
Office Expenses$12,733$1,760-$14,493
Insurance$10,322$1,822-$12,144
Payroll Taxes$9,568$1,689-$11,257
Interest$7,740$1,366-$9,106
Information Technology$1,376$243-$1,619
Other Employee Benefits$560$99-$659
Travel$361--$361
Advertising$264$47-$311
Total Functional Expenses$238,506$41,541$0$280,047
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$15,920
Fundraising Gross Income$15,920
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$22,027$15,920$10,391$5,529
Total Events$22,027$15,920$15,920-
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
Backup withholding compliance
Yes
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 11B

Management reviews the draft form 990 and forwards the draft to the board upon completion of the review. Board members receive a copy of the form 990 prior to filing for review and comment. Comments, if any, are forwarded to the return preparer.

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

Conflict of interest forms are distributed, completed, and signed at the annual meeting in june of each year. After the conflict of interest forms are collected, the executive director and president review the forms for compliance with the policy. The board addresses any conflicts of interest which arise during the year.

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

The board reviews and approves the compensation for the executive director annually, documents any decisions made in writing, and uses knowledge of similar nonprofits in the same geographical area to set compensation for the year.

Form 990, Page 6, Part VI, Line 19

The conflict of interest policy, articles of incorporation/amendment, bylaws, and financial statements are made available on request.

Filing and Contact Details

Filer

EIN
52-2007270
Phone
4107787911

Signing Officer

Name
Carol Droge
Title
Interim Executive Director
Phone
4107787911
Signed
2015-05-15

Organization Details

Principal Officer
Jonathan P Hanley President
Formed
1996
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
9

Preparer

Preparer
Jeffrey S Griffith CPA
Phone
4102240343
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Children of parents attending classes career exploration, job readiness and computer literacy early learning center families are offered consistent support in a safe and inspiring environment where early learning programs take place; programs are designed to promote the development of the child's physical, emotional, cognitive, and social growth. Developmental education for children ages birth through age 5 strengthens the bond between parent and child teachers use the creative curriculum to plan parent/child activities and weekly lessons developmental delays are identified through evaluation and appropriate referrals are made teachers role model positive parenting behaviors and developmental activities licensed child care is also provided on-site - fees may apply community outreach partnering with other agencies and organizations in the community, shared opportunity service delivers a complete group of services at the center strengthens community partnerships, expands our connections and broadens our reach visitors are invited to tour the center and join families, volunteers and staff for lunch quarterly partners breakfasts provide a collaborative forum for agency updates and dialogue volunteer opportunities are available for individuals that are interested in getting involved special events take place during the year at the center and other community locations in-home parent support qualified in-home visitors reach out to a diverse population who would otherwise not have access to the essential prenatal and child development information available at our center programs are targeted to meet the needs of families with children, ages birth through three spanish speaking staff available to recruit and visit local hispanic families the visitors are also trained in the nationally renowned parent as teachers curriculum (pat). They use this curriculum while planning all visits. Job readiness kent county one stop career center provides job search services and veterans' services (provided through the department of labor licensing and regulations (dllr) and the workforce investment bureau (wib)) job search materials, internet access, resume writing software and workshops are available to assist individuals in finding employment job readiness class meets on mondays and follows the east baltimore pipeline job readiness training program. The class takes quarterly field trips to visit temp agencies, allen foods, the outlets, etc. To actively seek employment. Parent education formal and informal parenting education that is aimed at increasing participant's knowledge of positive parenting techniques, developmental phases, and expectations of their child's growth classes and support groups on topics relating to health, nutrition, safety, learning and discipline one on one parenting education for families with specific parenting needs peer support opportunities for families to expand social interactions and participate in positive family activities field trips and recreational activities special events and celebrations designed to educate about other cultures monthly parent leadership meetings responsible fathers a program to promote healthy fatherhood relationships and to connect fathers with their children, families and community through information and support program activities will focus on achieving self-sufficiency through employment readiness, and economic stability that will improve the ability of participating fathers to provide child support dinner is provided and limited childcare the program utilizes curriculum from the national fatherhood initiative. Service coordination links participants to programs in all service areas and makes appropriate referrals to agency partners when needed - provides customized programming for individual families. Registration, needs assessment, goal determination, support, and progress monitoring life skills education presents educational topics aimed at increasing knowledge on health and well-being c

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CHILDREN OF PARENTS ATTENDING CLASSES CAREER EXPLORATION, JOB READINESS AND COMPUTER LITERACY EARLY LEARNING CENTER FAMILIES ARE OFFERED CONSISTENT SUPPORT IN A SAFE AND INSPIRING ENVIRONMENT WHERE EARLY LEARNING PROGRAMS TAKE PLACE; PROGRAMS ARE DESIGNED TO PROMOTE THE DEVELOPMENT OF THE CHILD'S PHYSICAL, EMOTIONAL, COGNITIVE, AND SOCIAL GROWTH. DEVELOPMENTAL EDUCATION FOR CHILDREN AGES BIRTH THROUGH AGE 5 STRENGTHENS THE BOND BETWEEN PARENT AND CHILD TEACHERS USE THE CREATIVE CURRICULUM TO PLAN PARENT/CHILD ACTIVITIES AND WEEKLY LESSONS DEVELOPMENTAL DELAYS ARE IDENTIFIED THROUGH EVALUATION AND APPROPRIATE REFERRALS ARE MADE TEACHERS ROLE MODEL POSITIVE PARENTING BEHAVIORS AND DEVELOPMENTAL ACTIVITIES LICENSED CHILD CARE IS ALSO PROVIDED ON-SITE - FEES MAY APPLY COMMUNITY OUTREACH PARTNERING WITH OTHER AGENCIES AND ORGANIZATIONS IN THE COMMUNITY, SHARED OPPORTUNITY SERVICE DELIVERS A COMPLETE GROUP OF SERVICES AT THE CENTER STRENGTHENS COMMUNITY PARTNERSHIPS, EXPANDS OUR CONNECTIONS AND BROADENS OUR REACH VISITORS ARE INVITED TO TOUR THE CENTER AND JOIN FAMILIES, VOLUNTEERS AND STAFF FOR LUNCH QUARTERLY PARTNERS BREAKFASTS PROVIDE A COLLABORATIVE FORUM FOR AGENCY UPDATES AND DIALOGUE VOLUNTEER OPPORTUNITIES ARE AVAILABLE FOR INDIVIDUALS THAT ARE INTERESTED IN GETTING INVOLVED SPECIAL EVENTS TAKE PLACE DURING THE YEAR AT THE CENTER AND OTHER COMMUNITY LOCATIONS IN-HOME PARENT SUPPORT QUALIFIED IN-HOME VISITORS REACH OUT TO A DIVERSE POPULATION WHO WOULD OTHERWISE NOT HAVE ACCESS TO THE ESSENTIAL PRENATAL AND CHILD DEVELOPMENT INFORMATION AVAILABLE AT OUR CENTER PROGRAMS ARE TARGETED TO MEET THE NEEDS OF FAMILIES WITH CHILDREN, AGES BIRTH THROUGH THREE SPANISH SPEAKING STAFF AVAILABLE TO RECRUIT AND VISIT LOCAL HISPANIC FAMILIES THE VISITORS ARE ALSO TRAINED IN THE NATIONALLY RENOWNED PARENT AS TEACHERS CURRICULUM (PAT). THEY USE THIS CURRICULUM WHILE PLANNING ALL VISITS. JOB READINESS KENT COUNTY ONE STOP CAREER CENTER PROVIDES JOB SEARCH SERVICES AND VETERANS' SERVICES (PROVIDED THROUGH THE DEPARTMENT OF LABOR LICENSING AND REGULATIONS (DLLR) AND THE WORKFORCE INVESTMENT BUREAU (WIB)) JOB SEARCH MATERIALS, INTERNET ACCESS, RESUME WRITING SOFTWARE AND WORKSHOPS ARE AVAILABLE TO ASSIST INDIVIDUALS IN FINDING EMPLOYMENT JOB READINESS CLASS MEETS ON MONDAYS AND FOLLOWS THE EAST BALTIMORE PIPELINE JOB READINESS TRAINING PROGRAM. THE CLASS TAKES QUARTERLY FIELD TRIPS TO VISIT TEMP AGENCIES, ALLEN FOODS, THE OUTLETS, ETC. TO ACTIVELY SEEK EMPLOYMENT. PARENT EDUCATION FORMAL AND INFORMAL PARENTING EDUCATION THAT IS AIMED AT INCREASING PARTICIPANT'S KNOWLEDGE OF POSITIVE PARENTING TECHNIQUES, DEVELOPMENTAL PHASES, AND EXPECTATIONS OF THEIR CHILD'S GROWTH CLASSES AND SUPPORT GROUPS ON TOPICS RELATING TO HEALTH, NUTRITION, SAFETY, LEARNING AND DISCIPLINE ONE ON ONE PARENTING EDUCATION FOR FAMILIES WITH SPECIFIC PARENTING NEEDS PEER SUPPORT OPPORTUNITIES FOR FAMILIES TO EXPAND SOCIAL INTERACTIONS AND PARTICIPATE IN POSITIVE FAMILY ACTIVITIES FIELD TRIPS AND RECREATIONAL ACTIVITIES SPECIAL EVENTS AND CELEBRATIONS DESIGNED TO EDUCATE ABOUT OTHER CULTURES MONTHLY PARENT LEADERSHIP MEETINGS RESPONSIBLE FATHERS A PROGRAM TO PROMOTE HEALTHY FATHERHOOD RELATIONSHIPS AND TO CONNECT FATHERS WITH THEIR CHILDREN, FAMILIES AND COMMUNITY THROUGH INFORMATION AND SUPPORT PROGRAM ACTIVITIES WILL FOCUS ON ACHIEVING SELF-SUFFICIENCY THROUGH EMPLOYMENT READINESS, AND ECONOMIC STABILITY THAT WILL IMPROVE THE ABILITY OF PARTICIPATING FATHERS TO PROVIDE CHILD SUPPORT DINNER IS PROVIDED AND LIMITED CHILDCARE THE PROGRAM UTILIZES CURRICULUM FROM THE NATIONAL FATHERHOOD INITIATIVE. SERVICE COORDINATION LINKS PARTICIPANTS TO PROGRAMS IN ALL SERVICE AREAS AND MAKES APPROPRIATE REFERRALS TO AGENCY PARTNERS WHEN NEEDED - PROVIDES CUSTOMIZED PROGRAMMING FOR INDIVIDUAL FAMILIES. REGISTRATION, NEEDS ASSESSMENT, GOAL DETERMINATION, SUPPORT, AND PROGRESS MONITORING LIFE SKILLS EDUCATION PRESENTS EDUCATIONAL TOPICS AIMED AT INCREASING KNOWLEDGE ON HEALTH AND WELL-BEING C
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT REVIEWS THE DRAFT FORM 990 AND FORWARDS THE DRAFT TO THE BOARD UPON COMPLETION OF THE REVIEW. BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 PRIOR TO FILING FOR REVIEW AND COMMENT. COMMENTS, IF ANY, ARE FORWARDED TO THE RETURN PREPARER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST FORMS ARE DISTRIBUTED, COMPLETED, AND SIGNED AT THE ANNUAL MEETING IN JUNE OF EACH YEAR. AFTER THE CONFLICT OF INTEREST FORMS ARE COLLECTED, THE EXECUTIVE DIRECTOR AND PRESIDENT REVIEW THE FORMS FOR COMPLIANCE WITH THE POLICY. THE BOARD ADDRESSES ANY CONFLICTS OF INTEREST WHICH ARISE DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR ANNUALLY, DOCUMENTS ANY DECISIONS MADE IN WRITING, AND USES KNOWLEDGE OF SIMILAR NONPROFITS IN THE SAME GEOGRAPHICAL AREA TO SET COMPENSATION FOR THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION/AMENDMENT, BYLAWS, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE ON REQUEST.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
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