Civic Intelligence

Tri County VA Oppor Indust Center Co Jared Truban

990 • Fiscal year 2017 • EIN 54-1118721

Feb 29, 2016 to Feb 28, 2017 • Filed on Nov 17, 2017

444 Shady Elm RdWinchester, VA 22602

(540) 869-1558

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.19x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

49th percentile

0.09x

Higher debt load relative to revenue than 49% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

68th percentile

11%

Higher net margin than 68% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

46th percentile

$53,050

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

89th percentile

41%

Faster asset growth than 89% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$626,175

Up $181,249 (+41%) from 2016

Net Assets

Up

$506,755

Up $148,852 (+42%) from 2016

Liabilities

Up

$119,420

Up $32,397 (+37%) from 2016

Revenue

Up

$1,310,439

Up $175,560 (+15%) from 2016

Expenses

Up

$1,164,407

Up $9,554 (+0.8%) from 2016

Net Income

Up

$146,032

Up $166,006 (+831%) from 2016

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $585,758Liabilities 2011: $222,827Net Assets 2011: $362,9312011Assets 2012: $519,807Liabilities 2012: $112,288Net Assets 2012: $407,5192012Assets 2013: $470,919Liabilities 2013: $98,911Net Assets 2013: $372,0082013Assets 2014: $497,860Liabilities 2014: $84,989Net Assets 2014: $412,8712014Assets 2015: $460,039Liabilities 2015: $80,577Net Assets 2015: $379,4622015Assets 2016: $444,926Liabilities 2016: $87,023Net Assets 2016: $357,9032016Assets 2017: $626,175Liabilities 2017: $119,420Net Assets 2017: $506,7552017Assets 2018: $584,367Liabilities 2018: $113,913Net Assets 2018: $470,4542018Assets 2019: $361,680Liabilities 2019: $26,513Net Assets 2019: $335,1672019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2017

Assets$626,175
Liabilities$119,420
Net Assets$506,755

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,178,252Expenses 2011: $1,151,080Net Income 2011: $27,1722011Revenue 2012: $1,136,801Expenses 2012: $1,095,366Net Income 2012: $41,4352012Revenue 2013: $1,071,584Expenses 2013: $1,107,456Net Income 2013: -$35,8722013Revenue 2014: $1,156,358Expenses 2014: $1,117,061Net Income 2014: $39,2972014Revenue 2015: $1,106,086Expenses 2015: $1,140,220Net Income 2015: -$34,1342015Revenue 2016: $1,134,879Expenses 2016: $1,154,853Net Income 2016: -$19,9742016Revenue 2017: $1,310,439Expenses 2017: $1,164,407Net Income 2017: $146,0322017Revenue 2018: $1,121,991Expenses 2018: $1,158,268Net Income 2018: -$36,2772018Revenue 2019: $735,133Expenses 2019: $763,279Net Income 2019: -$28,1462019Revenue 2020: $347,101Expenses 2020: $682,268Net Income 2020: -$335,1672020

Highlighted filing

2017

Revenue$1,310,439
Expenses$1,164,407
Net Income$146,032
Jump To
Filing Snapshot
Filing Period
Feb 29, 2016 to Feb 28, 2017
Signed
Nov 17, 2017
Return Version
2016v3.0
Gross Receipts
$1,310,439
Mission and Program Overview

Mission

The mission of Apple Country Head Start is to prepare children from Clarke County, Frederick County, and Winchester to meet their future school experiences and to provide their families with comprehensive support services in order for them to access resources and maximize opportunities in the community

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$289,445$398,485▲ $109,040
Accounts Receivable$108,580$95,574▼ $13,006
Cash and Non-Interest-Bearing Accounts$16,901$84,106▲ $67,205
Investments in Publicly Traded Securities$28,984$31,909▲ $2,925
Prepaid Expenses and Deferred Charges$1,016$16,101▲ $15,085
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$444,926$626,175▲ $181,249
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$87,023$119,420▲ $32,397
Total Liabilities$87,023$119,420▲ $32,397
Net Assets / Fund Balance
Unrestricted Net Assets$352,053$501,405▲ $149,352
Temporarily Rstr Net Assets$5,850$5,350▼ $500
Total Net Assets Fund Balance$357,903$506,755▲ $148,852
Total Liabilities and Net Assets / Fund Balance$444,926$626,175▲ $181,249

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$193,282$265,964$459,246
Equipment$105,203$267,811$373,014
Land$100,000-$100,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
W Thea ThomasExecutive DirectorFT$53,050$53,050

Board Members and Trustees

NameTitle
Lucia ThomasChair
Clarresa MortonVice Chair
Angie CainDirector
Deloris HausenfluckDirector
Jeri SwoggerDirector
Laura BurdickDirector
Leann PuffinbergerDirector
Leea ShirleyDirector
Steve ButlerDirector
William AskewDirector
Bruce AllenSecr/treasuer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,310,107
Program Service Revenue
$0
Investment Income
$303
Other Revenue
$29
All Other Contributions
$21,918
Change in Net Assets
$146,032

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,310,439
Revenue Not Reported on Form 990
$292,131
Total Revenue per Audited Statements
$1,602,570
Total Revenue per Form 990
$1,310,439
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$848,223
Other Expenses$316,184
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$557,735$57,470-$615,205
Other Employee Benefits$98,752$16,821-$115,573
All Other Expenses$61,079$6,075-$67,154
Payroll Taxes$55,023$9,372-$64,395
Current Officers, Directors, Trustees, and Key Employees$13,262$39,788-$53,050
Depreciation Depletion$30,132$1,586-$31,718
Other Expenses$8,922$8,922-$17,844
Insurance$6,191$3,590-$9,781
Fees for Services Accounting-$7,750-$7,750
Fees for Services Other$260$6,099-$6,359
Travel$4,548$239-$4,787
Advertising$1,035$115-$1,150
Total Functional Expenses$1,005,603$158,804$0$1,164,407

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,453,718
Expenses per Audited Statements$1,164,407
Total Expenses per Form 990$1,164,407
Expenses Not Reported on Form 990$289,311
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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, Line 11B: Form 990 Review Process

A draft of the Form 990 was provided to the Board of Directors for review. They made additions and corrections as necessary.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Board will annually review the conflict of interest forms to confirm adherence to the conflict of interest policy.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Director reviews and approves the Executive Director's and the Fiscal Manager's compensation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Tri-County Virginia Opportunities Industrialization Center's Form 990 is available on the GuideStar website. The governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Tri-county Va Opportunities
EIN
54-1118721
Phone
5408691558
Address
444 SHADY ELM RD, WINCHESTER, VA 22602

Signing Officer

Name
Lucia Thomas
Title
Chair
Signed
2017-11-17
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Va
Voting Board Members
11
Independent Board Members
11
Employees
42
Volunteers
300

Preparer

Firm
Dunham Aukamp & Rhodes Plc
Address
4437 Brookfield Corporate Dr Suite, CHANTILLY, VA 20151
Preparer
Mark J Rhodes CPA
Phone
7036318940
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Uncertain Tax Positions - As of February 29, 2017, the Organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The tax years subject to examination by the taxing authorities are the years ended February 28, 2014 through 2016.

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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/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The mission of Apple Country Head Start is to prepare children from Clarke County, Frederick County, and Winchester to meet their future school experiences and to provide their families with comprehensive support services in order for them to access resources and maximize opportunities in the community
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0357903
IRS990/NetAssetsOrFundBalancesEOYAmt0506755
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt02820
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016821
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt098752
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0115573
IRS990/OtherExpensesGrp/Desc0FOOD SERVICES
IRS990/OtherExpensesGrp/Desc1CHILD TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2STAFF TRAINING
IRS990/OtherExpensesGrp/Desc3EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0977
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18922
IRS990/OtherExpensesGrp/ProgramServicesAmt096428
IRS990/OtherExpensesGrp/ProgramServicesAmt153677
IRS990/OtherExpensesGrp/ProgramServicesAmt218559
IRS990/OtherExpensesGrp/ProgramServicesAmt38922
IRS990/OtherExpensesGrp/TotalAmt096428
IRS990/OtherExpensesGrp/TotalAmt153677
IRS990/OtherExpensesGrp/TotalAmt219536
IRS990/OtherExpensesGrp/TotalAmt317844
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029
IRS990/OtherRevenueTotalAmt029
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt057470
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0557735
IRS990/OtherSalariesAndWagesGrp/TotalAmt0615205
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09372
IRS990/PayrollTaxesGrp/ProgramServicesAmt055023
IRS990/PayrollTaxesGrp/TotalAmt064395
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01016
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016101
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01132164
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0367
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0298699
IRS990/PYOtherRevenueAmt02348
IRS990/PYRevenuesLessExpensesAmt0-19974
IRS990/PYSalariesCompEmpBnftPaidAmt0856154
IRS990/PYTotalExpensesAmt01154853
IRS990/PYTotalRevenueAmt01134879
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0146032
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0193282
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0265964
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0459246
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0289311
IRS990ScheduleD/DonatedServicesUseFcltsAmt0289311
IRS990ScheduleD/EquipmentGrp/BookValueAmt0105203
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0267811
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0373014
IRS990ScheduleD/ExpensesNotReportedAmt0289311
IRS990ScheduleD/ExpensesSubtotalAmt01164407
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/NetUnrealizedGainsInvstAmt02820
IRS990ScheduleD/RevenueNotReportedAmt0292131
IRS990ScheduleD/RevenueSubtotalAmt01310439
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Uncertain Tax Positions - As of February 29, 2017, the Organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The tax years subject to examination by the taxing authorities are the years ended February 28, 2014 through 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0398485
IRS990ScheduleD/TotalExpensesPerForm990Amt01164407
IRS990ScheduleD/TotalRevenuePerForm990Amt01310439
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01602570
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01453718
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A draft of the Form 990 was provided to the Board of Directors for review. They made additions and corrections as necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board will annually review the conflict of interest forms to confirm adherence to the conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Director reviews and approves the Executive Director's and the Fiscal Manager's compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Tri-County Virginia Opportunities Industrialization Center's Form 990 is available on the GuideStar website. The governing documents and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false

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