Civic Intelligence

Mountain Community Action Program Herbert Clay

990 • Fiscal year 2021 • EIN 54-0792030

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 05, 2022

PO Drawer 1008Marion, VA 24354

(276) 783-7337

Siviq Scores

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

Liabilities / Assets

85th percentile

0.44x

Higher debt load relative to assets than 85% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.12x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

27th percentile

-0.6%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

31st percentile

0.7%

Faster asset growth than 31% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

41st percentile

4.4%

Faster revenue growth than 41% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$269,790

Up $1,796 (+0.7%) from 2020

Net Assets

Down

$150,181

Down $37,783 (-20%) from 2020

Liabilities

Up

$119,609

Up $39,579 (+49%) from 2020

Revenue

Up

$963,086

Up $40,977 (+4.4%) from 2020

Expenses

Up

$968,869

Up $108,034 (+13%) from 2020

Net Income

Down

-$5,783

Down $67,057 (-109%) from 2020

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $289,648Liabilities 2011: $257,636Net Assets 2011: $32,0122011Assets 2012: $297,565Liabilities 2012: $277,382Net Assets 2012: $20,1832012Assets 2013: $570,227Liabilities 2013: $380,098Net Assets 2013: $190,1292013Assets 2014: $347,381Liabilities 2014: $191,447Net Assets 2014: $155,9342014Assets 2015: $250,453Liabilities 2015: $141,928Net Assets 2015: $108,5252015Assets 2016: $234,271Liabilities 2016: $81,434Net Assets 2016: $152,8372016Assets 2017: $280,972Liabilities 2017: $145,889Net Assets 2017: $135,0832017Assets 2018: $366,130Liabilities 2018: $133,025Net Assets 2018: $233,1052018Assets 2019: $205,464Liabilities 2019: $89,440Net Assets 2019: $116,0242019Assets 2020: $267,994Liabilities 2020: $80,030Net Assets 2020: $187,9642020Assets 2021: $269,790Liabilities 2021: $119,609Net Assets 2021: $150,1812021Assets 2022: $519,644Liabilities 2022: $132,498Net Assets 2022: $387,1462022Assets 2023: $561,771Liabilities 2023: $82,510Net Assets 2023: $479,2612023Assets 2024: $580,055Liabilities 2024: $91,940Net Assets 2024: $488,1152024

Highlighted filing

2021

Assets$269,790
Liabilities$119,609
Net Assets$150,181

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,022,604Expenses 2011: $4,059,830Net Income 2011: -$37,2262011Revenue 2012: $3,830,870Expenses 2012: $3,842,705Net Income 2012: -$11,8352012Revenue 2013: $3,838,918Expenses 2013: $3,910,051Net Income 2013: -$71,1332013Revenue 2014: $2,184,591Expenses 2014: $2,218,788Net Income 2014: -$34,1972014Revenue 2015: $2,340,236Expenses 2015: $2,387,643Net Income 2015: -$47,4072015Revenue 2016: $2,474,689Expenses 2016: $2,430,374Net Income 2016: $44,3152016Revenue 2017: $2,282,465Expenses 2017: $2,300,219Net Income 2017: -$17,7542017Revenue 2018: $2,510,892Expenses 2018: $2,412,870Net Income 2018: $98,0222018Revenue 2019: $1,484,422Expenses 2019: $1,434,293Net Income 2019: $50,1292019Revenue 2020: $922,109Expenses 2020: $860,835Net Income 2020: $61,2742020Revenue 2021: $963,086Expenses 2021: $968,869Net Income 2021: -$5,7832021Revenue 2022: $1,393,772Expenses 2022: $1,156,807Net Income 2022: $236,9652022Revenue 2023: $1,729,801Expenses 2023: $1,637,686Net Income 2023: $92,1152023Revenue 2024: $1,772,325Expenses 2024: $1,763,468Net Income 2024: $8,8572024

Highlighted filing

2021

Revenue$963,086
Expenses$968,869
Net Income-$5,783
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 5, 2022
Return Version
2020v4.0
Gross Receipts
$963,086
Mission and Program Overview

Mission

Organization - mountain community action program, inc. (mtcap, inc.) is a non-profit corporation organized to carry out community action programs which are generally funded by revenue from agency programs and grants from local, state and federal agencies. Such grants usually requires compliance with prescribed grant conditions and other special requirements, including the furnishing of certain amounts of cash or noncash contributions.

Mountain community action program, inc. (mtcap, inc.) is a non-profit corporation organized to carry out community action progrms which are generally funded by revenue from agency programs and grants from local, state, and federal agencies. Such grants usually require compliance with prescribed grant conditions and other special requirements, including the furnishing of certain amounts of cash or noncash contributions.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$166,595$192,137▲ $25,542
Cash and Non-Interest-Bearing Accounts$71,849$53,297▼ $18,552
Land, Buildings, and Equipment, Net$18,528$13,455▼ $5,073
Inventories for Sale or Use$11,022$10,901▼ $121
Total Assets$267,994$269,790▲ $1,796
Liabilities
Accounts Payable and Accrued Expenses$33,617$38,549▲ $4,932
Unsecured Notes Loans Payable$32,000$32,000→ $0
Other Liabilities$30,031$25,318▼ $4,713
Deferred Revenue$16,382$23,742▲ $7,360
Total Liabilities$112,030$119,609▲ $7,579
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$117,219$111,399▼ $5,820
Net Assets With Donor Restrictions$38,745$38,782▲ $37
Total Net Assets Fund Balance$155,964$150,181▼ $5,783
Total Liabilities and Net Assets / Fund Balance$267,994$269,790▲ $1,796

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,455$279,254$292,709
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike WilliamsExecutive DiFT$59,020$59,020

Board Members and Trustees

NameTitle
Herbert ClayPresident
Angela PetersBoard Member
April KeeslingBoard Member
Beverly MountainBoard Member
Cameron BurtonBoard Member
Denisha CookBoard Member
Heather OwensBoard Member
Leticia MaldonadoBoard Member
Rachel JonesBoard Member
Sara E KingBoard Member
Linda LarmerSecretary
Sabrena IsonTreasurer
Buster SageVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$949,346
Program Service Revenue
$0
Investment Income
$6
Other Revenue
$13,734
All Other Contributions
$4,838
Change in Net Assets
$-5,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$963,086
Revenue Not Reported on Form 990
$40,548
Total Revenue per Audited Statements
$1,003,634
Total Revenue per Form 990
$963,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$557,911
Other Expenses$410,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$358,274$84,815-$443,089
Other Employee Benefits$88,203$26,619-$114,822
All Other Expenses$16,485$28,093-$44,578
Occupancy$11,376$14,442-$25,818
Other Expenses$19,167$20,092-$19,167
Travel$14,349$3,098-$17,447
Insurance$325$8,980-$9,305
Depreciation Depletion$5,073--$5,073
Interest$1,027--$1,027
Total Functional Expenses$782,730$186,139$0$968,869

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,009,417
Expenses per Audited Statements$968,869
Total Expenses per Form 990$968,869
Expenses Not Reported on Form 990$40,548
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
Accrued Annual Leave Payable$19,762
Accrued Salary Payable$5,556
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
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

990 is reviewed by the board of directors prior to submitting to the irs.

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

All new board members sign a conflict of interest statement

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

Personnel committee approves compensation of executive director annually.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Mountain Community Action Program
EIN
54-0792030
Phone
2767837337
Address
PO DRAWER 1008, MARION, VA 24354

Signing Officer

Name
Rachel Jones
Title
Board Member
Phone
2767837337
Signed
2022-04-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Jones
Formed
1965
Legal Domicile
Va
Voting Board Members
13
Independent Board Members
13
Employees
15

Preparer

Firm
Hicok Brown & Company
Address
PO BOX 821, ABINGDON, VA 24212
Preparer
David B Brown CPA
Phone
2766281123
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mountain community action program, inc. (mtcap, inc.) is a non-profit corporation organized to carry out community action progrms which are generally funded by revenue from agency programs and grants from local, state, and federal agencies. Such grants usually require compliance with prescribed grant conditions and other special requirements, including the furnishing of certain amounts of cash or noncash contributions.

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

The agency has other programs within its organization which benefits the residents in it's service area.

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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/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0358274
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IRS990/PrincipalOfficerNm0RACHEL JONES
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IRS990/ProgSrvcAccomActy2Grp/Desc0WEATHERIZATION PROGRAM OUR WEATHERIZATION PROGRAM WEATHERIZED 18 HOMES WITH OUR LIHEAP FUNDS, DOE FUNDS, AND APCO FUNDS. SOME OF THE WEATHERIZATION TECHNIQUES INCLUDED FURNACE REPLACEMENT, SEALING AIR LEAKAGE, WRAPPING HOT WATER HEATERS, REPLACING BROKEN WINDOWS AND/OR DOORS, BLOWING INSULATION INTO ATTICS AND OUTSIDE WALLS OF HOMES, INSTALLING SMOKE DETECTORS AND CO2 DETECTORS, ALL IN AN EFFORT TO HELP OUR CLIENTS REDUCE THEIR HOME HEATING/COOLING COSTS, AND MAINTAIN A SAFE AND HEALTHY ENVIRONMENT.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE AGENCY HAS OTHER PROGRAMS WITHIN ITS ORGANIZATION WHICH BENEFITS THE RESIDENTS IN IT'S SERVICE AREA.
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IRS990/PYContributionsGrantsAmt0888980
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IRS990/PYTotalExpensesAmt0860835
IRS990/PYTotalRevenueAmt0890109
IRS990/ReconcilationRevenueExpnssAmt0-5783
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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0920980
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01493065
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02510886
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02282460
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt08156737
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt07
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt018388
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02510886
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02282460
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt08156737
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IRS990ScheduleD/DonatedServicesUseFcltsAmt040548
IRS990ScheduleD/EquipmentGrp/BookValueAmt013455
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0279254
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0292709
IRS990ScheduleD/ExpensesNotReportedAmt040548
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019762
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED SALARY PAYABLE
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IRS990ScheduleD/RevenueSubtotalAmt0963086
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013455
IRS990ScheduleD/TotalExpensesPerForm990Amt0968869
IRS990ScheduleD/TotalLiabilityAmt025318
IRS990ScheduleD/TotalRevenuePerForm990Amt0963086
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01003634
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01009417
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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MOUNTAIN COMMUNITY ACTION PROGRAM, INC. (MTCAP, INC.) IS A NON-PROFIT CORPORATION ORGANIZED TO CARRY OUT COMMUNITY ACTION PROGRMS WHICH ARE GENERALLY FUNDED BY REVENUE FROM AGENCY PROGRAMS AND GRANTS FROM LOCAL, STATE, AND FEDERAL AGENCIES. SUCH GRANTS USUALLY REQUIRE COMPLIANCE WITH PRESCRIBED GRANT CONDITIONS AND OTHER SPECIAL REQUIREMENTS, INCLUDING THE FURNISHING OF CERTAIN AMOUNTS OF CASH OR NONCASH CONTRIBUTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE AGENCY HAS OTHER PROGRAMS WITHIN ITS ORGANIZATION WHICH BENEFITS THE RESIDENTS IN IT'S SERVICE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 IS REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO SUBMITTING TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL NEW BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PERSONNEL COMMITTEE APPROVES COMPENSATION OF EXECUTIVE DIRECTOR ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
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
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt0267994
IRS990/TotalAssetsGrp/EOYAmt0269790
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IRS990/TotalContributionsAmt0949346
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0186139
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0782730
IRS990/TotalFunctionalExpensesGrp/TotalAmt0968869
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0112030
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IRS990/TotalOtherProgSrvcExpenseAmt0782730
IRS990/TotalProgramServiceExpensesAmt0782730
IRS990/TotalReportableCompFromOrgAmt059020
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt013734
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0963086
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0267994
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0269790
IRS990/TravelGrp/ManagementAndGeneralAmt03098
IRS990/TravelGrp/ProgramServicesAmt014349
IRS990/TravelGrp/TotalAmt017447
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt032000
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt032000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0690 WEST FRANKLIN ST
IRS990/USAddress/CityNm0WYTHEVILLE
IRS990/USAddress/StateAbbreviationCd0VA
IRS990/USAddress/ZIPCd024382
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.MOUNTAINCAP.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-05-20 13:21:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RACHEL JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum02767837337
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-04-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN COMMUNITY ACTION PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0540792030
ReturnHeader/Filer/PhoneNum02767837337
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO DRAWER 1008
ReturnHeader/Filer/USAddress/CityNm0MARION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd024354
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061662488
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HICOK BROWN & COMPANY

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.$0.58$0.09$0.49$1.77$1.76$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.56$0.08$0.48$1.73$1.64$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.13$0.39$1.39$1.16$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.12$0.15$0.96$0.97$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.08$0.19$0.92$0.86$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.09$0.12$1.48$1.43$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.37$0.13$0.23$2.51$2.41$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.28$0.15$0.14$2.28$2.30$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.08$0.15$2.47$2.43$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.14$0.11$2.34$2.39$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.19$0.16$2.18$2.22$0.03
2013Summary only. Only limited summary data is available for this year.$0.57$0.38$0.19$3.84$3.91$0.07
2012Summary only. Only limited summary data is available for this year.$0.30$0.28$0.02$3.83$3.84$0.01
2011Summary only. Only limited summary data is available for this year.$0.29$0.26$0.03$4.02$4.06$0.04
Peer Organizations

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