Civic Intelligence

Allegany County Human Resources Development Commission Inc.

990 • Fiscal year 2018 • EIN 52-6065754

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 18, 2019

125 Virginia AvenueCumberland, MD 21502

(301) 777-5970

Siviq Scores

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

Liabilities / Assets

48th percentile

0.19x

Higher debt load relative to assets than 48% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

44th percentile

0.18x

Higher debt load relative to revenue than 44% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

26th percentile

-2.8%

Higher net margin than 26% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

16th percentile

$72,876

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

25th percentile

-3.4%

Faster asset growth than 25% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

0.3%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Assets

Down

$12,053,513

Down $429,159 (-3.4%) from 2017

Net Assets

Down

$9,720,614

Down $566,990 (-5.5%) from 2017

Liabilities

Up

$2,332,899

Up $137,831 (+6.3%) from 2017

Revenue

Up

$13,080,799

Up $35,804 (+0.3%) from 2017

Expenses

Up

$13,445,376

Up $312,929 (+2.4%) from 2017

Net Income

Down

-$364,577

Down $277,125 (-317%) from 2017

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $10,257,583Liabilities 2010: $2,425,317Net Assets 2010: $7,832,2662010Assets 2011: $11,576,635Liabilities 2011: $2,232,124Net Assets 2011: $9,344,5112011Assets 2012: $11,799,532Liabilities 2012: $2,177,158Net Assets 2012: $9,622,3742012Assets 2013: $11,937,218Liabilities 2013: $2,104,885Net Assets 2013: $9,832,3332013Assets 2014: $11,677,898Liabilities 2014: $2,268,977Net Assets 2014: $9,408,9212014Assets 2015: $11,951,342Liabilities 2015: $2,220,117Net Assets 2015: $9,731,2252015Assets 2016: $12,658,857Liabilities 2016: $2,059,557Net Assets 2016: $10,599,3002016Assets 2017: $12,482,672Liabilities 2017: $2,195,068Net Assets 2017: $10,287,6042017Assets 2018: $12,053,513Liabilities 2018: $2,332,899Net Assets 2018: $9,720,6142018Assets 2019: $11,490,396Liabilities 2019: $2,571,557Net Assets 2019: $8,918,8392019Assets 2020: $10,828,030Liabilities 2020: $2,078,813Net Assets 2020: $8,749,2172020Assets 2021: $12,126,047Liabilities 2021: $2,052,315Net Assets 2021: $10,073,7322021Assets 2022: $11,830,782Liabilities 2022: $1,894,127Net Assets 2022: $9,936,6552022Assets 2023: $11,014,521Liabilities 2023: $1,769,174Net Assets 2023: $9,245,3472023Assets 2024: $9,896,644Liabilities 2024: $1,898,998Net Assets 2024: $7,997,6462024Assets 2025: $9,202,397Liabilities 2025: $2,503,675Net Assets 2025: $6,698,7222025

Highlighted filing

2018

Assets$12,053,513
Liabilities$2,332,899
Net Assets$9,720,614

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $10,093,3242010Expenses 2011: $11,987,5232011Revenue 2012: $12,498,524Expenses 2012: $12,236,413Net Income 2012: $262,1112012Expenses 2013: $12,466,7172013Revenue 2014: $12,522,068Expenses 2014: $12,743,232Net Income 2014: -$221,1642014Revenue 2015: $12,942,023Expenses 2015: $12,591,175Net Income 2015: $350,8482015Revenue 2016: $13,223,373Expenses 2016: $12,368,569Net Income 2016: $854,8042016Revenue 2017: $13,044,995Expenses 2017: $13,132,447Net Income 2017: -$87,4522017Revenue 2018: $13,080,799Expenses 2018: $13,445,376Net Income 2018: -$364,5772018Revenue 2019: $12,998,670Expenses 2019: $13,668,611Net Income 2019: -$669,9412019Revenue 2020: $12,479,246Expenses 2020: $12,454,516Net Income 2020: $24,7302020Revenue 2021: $13,368,975Expenses 2021: $12,920,145Net Income 2021: $448,8302021Revenue 2022: $13,688,639Expenses 2022: $13,490,545Net Income 2022: $198,0942022Revenue 2023: $12,028,499Expenses 2023: $12,613,974Net Income 2023: -$585,4752023Revenue 2024: $12,444,667Expenses 2024: $13,622,332Net Income 2024: -$1,177,6652024Revenue 2025: $12,699,290Expenses 2025: $13,884,120Net Income 2025: -$1,184,8302025

Highlighted filing

2018

Revenue$13,080,799
Expenses$13,445,376
Net Income-$364,577
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 18, 2019
Return Version
2017v2.3
Gross Receipts
$13,222,442
Mission and Program Overview

Mission

A community action agency that strives to eliminate economic and social barriers to promote individual and community stability through services, advocacy, and collaboration.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,771,592$6,599,617▼ $171,975
Savings and Temporary Cash Investments$3,681,789$3,469,617▼ $212,172
Pledges and Grants Receivable$987,182$1,194,678▲ $207,496
Accounts Receivable$856,025$624,679▼ $231,346
Prepaid Expenses and Deferred Charges$163,475$151,539▼ $11,936
Total Assets$12,482,672$12,053,513▼ $429,159
Other Assets Total$22,609$13,383▼ $9,226
Liabilities
Accounts Payable and Accrued Expenses$1,001,889$880,407▼ $121,482
Deferred Revenue$372,665$728,895▲ $356,230
Mortgage Notes Payable Secured by Investment Property$782,176$723,597▼ $58,579
Other Liabilities$38,338--
Total Liabilities$2,195,068$2,332,899▲ $137,831
Net Assets / Fund Balance
Unrestricted Net Assets$10,253,070$9,719,003▼ $534,067
Temporarily Rstr Net Assets$34,534$1,611▼ $32,923
Total Net Assets Fund Balance$10,287,604$9,720,614▼ $566,990
Total Liabilities and Net Assets / Fund Balance$12,482,672$12,053,513▼ $429,159

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,952,325$3,206,553$9,158,878
Other Land Buildings$262,263$1,332,017$1,594,280
Equipment$148,334$647,271$795,605
Land$236,695-$236,695
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Wendolyn MckenzieExecutive DiFT$69,058$3,818$72,876
Faron GarverFinance DireFT$66,741$3,473$70,214

Board Members and Trustees

NameTitle
Carole KennyBoard Member
Creade BrodeBoard Member
Erica WeedonBoard Member
Eugene FrazierBoard Member
Gil FrankenberryBoard Member
Jason LoyaBoard Member
John CoyleBoard Member
John McmullenBoard Member
Jose TaylorBoard Member
Lesa DiehlBoard Member
Mark FarrisBoard Member
Martin CrumpBoard Member
Mary BondBoard Member
Nicholas HadleyBoard Member
Philip Van NewkirkBoard Member
Scott StevensonBoard Member
Sheri SensabaughBoard Member
Warren FooteBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Ufcw Tri-state Health & Welfare-27 ROLAND AVE, SUITE 100, Mount Laurel, NJ 08051$720,398
Willison Oil INC-12900 ALI GHAN RD NE, Cumberland, MD 21502$505,500
US Foodservice-PO BOX 641303, Pittsburgh, PA 15264$434,901
United Healthcare-UHS PREMIUM BILLING, Palatine, IL 60094$314,628
Aspired Propery Management-80 GREEN ST, Cumberland, MD 21502$309,888
Revenue and Support

Revenue Composition

Contributions and Grants
$12,941,377
Program Service Revenue
$54,413
Investment Income
$-19,234
Other Revenue
$104,243
All Other Contributions
$496,703
Change in Net Assets
$-364,577

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,080,799
Revenue Not Reported on Form 990
$113,120
Total Revenue per Audited Statements
$13,193,919
Total Revenue per Form 990
$13,080,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,079,278
Salaries, Compensation, and Employee Benefits$5,366,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$3,250,684$436,797-$3,687,481
Other Employee Benefits$982,124$92,703-$1,074,827
Depreciation Depletion$326,425$148,377-$474,802
Payroll Taxes$397,979$47,505-$445,484
Other Expenses$717,018$-456,372-$260,646
Occupancy$146,908$34,969-$181,877
Current Officers, Directors, Trustees, and Key Employees$139,546$18,760-$158,306
Travel$74,436$10,843-$85,279
Advertising$51,250$10,969-$62,219
Insurance$47,484$14,715-$62,199
Office Expenses$45,209$12,573-$57,782
Fees for Services Accounting-$31,708-$31,708
Fees for Services Legal$3,627--$3,627
Total Functional Expenses$12,785,111$660,265$0$13,445,376

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$13,561,686
Expenses per Audited Statements$13,445,376
Total Expenses per Form 990$13,445,376
Expenses Not Reported on Form 990$116,310
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
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 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, Page 6, Part VI, Line 11B

The board reviews and approves form 990 tax return before it is filed.

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

Board monitors compliance by annually signing the conflicts policy

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

Board reviews and approves the executive director's salary

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

Other officers/key employees receive compensation and rates according to the board approved salary schedule.

Form 990, Page 6, Part VI, Line 19

Public may access contact info on website and request documents

Filing and Contact Details

Filer

Filer Name
Allegany County Human Resources
EIN
52-6065754
Phone
3017775970
Address
125 VIRGINIA AVENUE, CUMBERLAND, MD 21502

Signing Officer

Name
Faron Garver
Title
Finance Director
Phone
3017775970
Signed
2019-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Faron Garver
Formed
1965
Legal Domicile
Md
Voting Board Members
18
Independent Board Members
18
Employees
204
Volunteers
1,368

Preparer

Firm
Turnbull Hoover & Kahl Pa
Address
217 GLENN ST STE 200, CUMBERLAND, MD 21502
Preparer
Bernard B Kahl CPA
Phone
3017593270
Supplemental Narrative

Additional Explanations

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

Include head start, early head start, adult day care, older americans act, and child care and family programs. 7,051,235. D) housing development- provides housing for low-income families and the elderly. The programs include group senior assisted housing and housing. 3,480,892.

Form 990, Part XI, Line 9

Unrealized in kind gain -199,223

Financial Statement Notes

Schedule D, Page 3, Part X

The hrdc adopted the provisions of fasb asc 740-10-25 (formerly fasb interpretation no. 48, accounting for uncertainty in income taxes "fin 48") on july 1, 2009. Under fin 48, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more likely than not the position will be sustained. The implentation of fin 48 had no impact on hrdc's financial statements. Hrdc does not believe there are any material uncertain tax positions and, accordingly, it will not recognize any liability for unrecognized tax liabilities. No interest or penalties were accrued as of july 1, 2010, as a result of the adoption of fin 48. For the year ended september 30, 2018, there was no interest or penalty recorded or included in its financial statements. Hrdc's federal exempt organization business income tax return (form 990) for 2015, 2016, and 2017 are subject to examination by the irs, generally for three years after they were filed.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt18EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt19FINANCE DIRE
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IRS990/FormationYr01965
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IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-44607
IRS990/GainOrLossGrp/SecuritiesAmt02150
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IRS990/GovernmentGrantsAmt012444674
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt018114
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt081072
IRS990/GrossReceiptsAmt013222442
IRS990/GrossRentsGrp/RealAmt063605
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IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
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IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt014715
IRS990/InsuranceGrp/ProgramServicesAmt047484
IRS990/InsuranceGrp/TotalAmt062199
IRS990/InvestmentIncomeGrp/ExclusionAmt023223
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt023223
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IRS990/IRPDocumentCnt0323
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05185841
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt06599617
IRS990/LandBldgEquipCostOrOtherBssAmt011785458
IRS990/LegalDomicileStateCd0MD
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt078922
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
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IRS990/OccupancyGrp/ProgramServicesAmt0146908
IRS990/OccupancyGrp/TotalAmt0181877
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012573
IRS990/OfficeExpensesGrp/ProgramServicesAmt045209
IRS990/OfficeExpensesGrp/TotalAmt057782
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt092703
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0982124
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01074827
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IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2VEHICLE COSTS
IRS990/OtherExpensesGrp/Desc3ALL OTHER EXPENSES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1136975
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21692
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3-456372
IRS990/OtherExpensesGrp/ProgramServicesAmt05971258
IRS990/OtherExpensesGrp/ProgramServicesAmt1331005
IRS990/OtherExpensesGrp/ProgramServicesAmt2300158
IRS990/OtherExpensesGrp/ProgramServicesAmt3717018
IRS990/OtherExpensesGrp/TotalAmt06089309
IRS990/OtherExpensesGrp/TotalAmt1467980
IRS990/OtherExpensesGrp/TotalAmt2301850
IRS990/OtherExpensesGrp/TotalAmt3260646
IRS990/OtherLiabilitiesGrp/BOYAmt038338
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt040638
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0397979
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01194678
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0151539
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt063605
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt054413
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03681789
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03469617
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt012941377
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt012814821

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.20$2.50$6.70$12.7$13.9$1.18
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.90$1.90$8.00$12.4$13.6$1.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.0$1.77$9.25$12.0$12.6$0.59
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.8$1.89$9.94$13.7$13.5$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.1$2.05$10.1$13.4$12.9$0.45
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.8$2.08$8.75$12.5$12.5$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$2.57$8.92$13.0$13.7$0.67
2018Detailed filing. Detailed filing data is available for this year.$12.1$2.33$9.72$13.1$13.4$0.36
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.5$2.20$10.3$13.0$13.1$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.7$2.06$10.6$13.2$12.4$0.85
2015Detailed filing. Detailed filing data is available for this year.$12.0$2.22$9.73$12.9$12.6$0.35
2014Detailed filing. Detailed filing data is available for this year.$11.7$2.27$9.41$12.5$12.7$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.9$2.10$9.83$12.5
2012Summary only. Only limited summary data is available for this year.$11.8$2.18$9.62$12.5$12.2$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.6$2.23$9.34$12.0
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$2.43$7.83$10.1