Civic Intelligence

Committee on Better Racial Assurance

990 • Fiscal year 2022 • EIN 57-0523813

Jul 01, 2021 to Jun 30, 2022 • Filed on Dec 01, 2022

PO Box 71473North Charleston, SC 29415

(843) 225-4870

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.03x

Higher debt load relative to assets than 72% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

78th percentile

0.05x

Higher debt load relative to revenue than 78% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

52nd percentile

5.8%

Higher net margin than 52% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

95th percentile

$61,994

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 33.1% of source-year revenue.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

49th percentile

0.2%

Faster asset growth than 49% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

46th percentile

4.5%

Faster revenue growth than 46% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Up

$295,904

Up $596 (+0.2%) from 2021

Net Assets

Up

$286,134

Up $10,934 (+4.0%) from 2021

Liabilities

Down

$9,770

Down $10,338 (-51%) from 2021

Revenue

Up

$187,081

Up $8,097 (+4.5%) from 2021

Expenses

Down

$176,147

Down $2,852 (-1.6%) from 2021

Net Income

Up

$10,934

Up $10,949 (+72993%) from 2021

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $168,038Liabilities 2011: $101,984Net Assets 2011: $66,0542011Assets 2012: $162,500Liabilities 2012: $109,434Net Assets 2012: $53,0662012Assets 2013: $155,175Liabilities 2013: $92,621Net Assets 2013: $62,5542013Assets 2014: $179,848Liabilities 2014: $89,027Net Assets 2014: $90,8212014Assets 2015: $187,803Liabilities 2015: $87,482Net Assets 2015: $100,3212015Assets 2016: $340,543Liabilities 2016: $75,427Net Assets 2016: $265,1162016Assets 2017: $303,153Liabilities 2017: $54,685Net Assets 2017: $248,4682017Assets 2018: $236,828Liabilities 2018: $52,124Net Assets 2018: $184,7042018Assets 2019: $326,417Liabilities 2019: $42,517Net Assets 2019: $283,9002019Assets 2020: $304,497Liabilities 2020: $29,282Net Assets 2020: $275,2152020Assets 2021: $295,308Liabilities 2021: $20,108Net Assets 2021: $275,2002021Assets 2022: $295,904Liabilities 2022: $9,770Net Assets 2022: $286,1342022Assets 2023: $298,927Liabilities 2023: $9,037Net Assets 2023: $289,8902023Assets 2024: $317,080Liabilities 2024: $234Net Assets 2024: $316,8462024Assets 2025: $357,486Liabilities 2025: $0Net Assets 2025: $357,4862025

Highlighted filing

2022

Assets$295,904
Liabilities$9,770
Net Assets$286,134

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $202,438Expenses 2011: $210,476Net Income 2011: -$8,0382011Revenue 2012: $171,757Expenses 2012: $184,745Net Income 2012: -$12,9882012Revenue 2013: $172,456Expenses 2013: $163,068Net Income 2013: $9,3882013Revenue 2014: $206,678Expenses 2014: $178,825Net Income 2014: $27,8532014Revenue 2015: $205,089Expenses 2015: $210,968Net Income 2015: -$5,8792015Revenue 2016: $407,122Expenses 2016: $241,249Net Income 2016: $165,8732016Revenue 2017: $194,365Expenses 2017: $221,751Net Income 2017: -$27,3862017Revenue 2018: $201,162Expenses 2018: $255,429Net Income 2018: -$54,2672018Revenue 2019: $282,188Expenses 2019: $185,531Net Income 2019: $96,6572019Revenue 2020: $158,969Expenses 2020: $167,654Net Income 2020: -$8,6852020Revenue 2021: $178,984Expenses 2021: $178,999Net Income 2021: -$152021Revenue 2022: $187,081Expenses 2022: $176,147Net Income 2022: $10,9342022Revenue 2023: $188,574Expenses 2023: $184,818Net Income 2023: $3,7562023Revenue 2024: $185,054Expenses 2024: $158,098Net Income 2024: $26,9562024Revenue 2025: $198,039Expenses 2025: $157,399Net Income 2025: $40,6402025

Highlighted filing

2022

Revenue$187,081
Expenses$176,147
Net Income$10,934
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Dec 1, 2022
Return Version
2021v4.1
Gross Receipts
$187,081
Mission and Program Overview

Mission

The mission of COBRA To ensure a better equality of life for all people, but espeically African-Americans, by helping people to help themselves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$173,591$179,686▲ $6,095
Land, Buildings, and Equipment, Net$120,067$114,568▼ $5,499
Accounts Receivable$1,650$1,650→ $0
Total Assets$295,308$295,904▲ $596
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,568$5,230▼ $10,338
Accounts Payable and Accrued Expenses$4,540$4,540→ $0
Other Liabilities$0$0→ $0
Total Liabilities$20,108$9,770▼ $10,338
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$275,200$286,134▲ $10,934
Total Net Assets Fund Balance$275,200$286,134▲ $10,934
Total Liabilities and Net Assets / Fund Balance$295,308$295,904▲ $596

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$96,449$100,762$197,211
Land$12,750-$12,750
Equipment$5,369$4,118$9,487
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Albertha H CookExecutive DirectorPT$61,994$61,994
David Mack IIIAssistant DirectorPT$31,475$31,475

Board Members and Trustees

NameTitle
Oliver AddisonChairperson
Sarah D WilliamsInterim Chairperson
James HeywardBoard Member
Barbara D DilligardFormer Board Member
Barbara D Dilligard-
William SaundersChief Eexcutive Officer
Lawrence J HugerFinancial Officer
Revenue and Support

Revenue Composition

Contributions and Grants
$186,627
Program Service Revenue
$431
Investment Income
$23
Other Revenue
$0
All Other Contributions
$10,215
Change in Net Assets
$10,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,339
Other Expenses$61,808
Total Fundraising Expense$50
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$93,469$0$0$93,469
Occupancy$9,888$10,379$0$20,267
Other Salaries and Wages$0$12,723$0$12,723
Payroll Taxes$7,150$997$0$8,147
Information Technology$4,561$3,378$0$7,939
All Other Expenses$6,348$535$0$6,883
Depreciation Depletion$2,640$2,859$0$5,499
Fees for Services Management$3,169$1,599$0$4,768
Conferences and Meetings$4,368$0$0$4,368
Fees for Services Accounting$0$3,264$0$3,264
Office Expenses$1,332$1,110$0$2,442
Insurance$214$839$0$1,053
Other Expenses$200$512$0$712
Interest$0$703$0$703
Travel$20$0$0$20
Total Functional Expenses$137,057$39,040$50$176,147
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
American Express Credit Card$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Committe On Better Racial Assurance
EIN
57-0523813
Phone
8432254870
Address
PO Box 71473, North Charleston, SC 29415
Doing Business As
Cobra

Signing Officer

Name
Albertha Cook
Title
Executive Director
Phone
8432254870
Signed
2022-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Albertha Cook
Formed
1973
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
13

Preparer

Firm
Maurice A White CPA
Address
3294 Ashley Phosphate Rd, North Charleston, SC 29418
Preparer
Maurice A White
Phone
8435522078
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is presented to the board by the executive director for review and approval

Pt VI, Line 15A

The organization uses comparability data and presents it to the board for approval of all employee compensation.

Pt VI, Line 15B

The board approves all compensation for all employees.

Pt VI, Line 19

The form 990 and all other public documents are made available upon request.

Other

Form 990-T is nolonger required to be filed since the organization nolonger rents out any poriton of its building.

Raw XML AppendixShowing 400 of 449 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/Desc0Conducted 1549 Education seminars and effectively reached over 7,200,854 million residents in the surrounding areas by conducting 4 major media presentations.
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IRS990/Form990PartVIISectionAGrp/PersonNm0Albertha H Cook
IRS990/Form990PartVIISectionAGrp/PersonNm1David Mack III
IRS990/Form990PartVIISectionAGrp/PersonNm2Oliver Addison
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IRS990/Form990PartVIISectionAGrp/TitleTxt1Assistant Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Chairperson
IRS990/Form990PartVIISectionAGrp/TitleTxt3Financial Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Chief Eexcutive Officer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Former Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Interim Chairperson
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IRS990/ProgSrvcAccomActy2Grp/Desc0Tested 3686 persons for sickle cell disease and counseld over 344 persons, and assisted residents with obtaining services and treatment for the sickle disease.
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt010934
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0171745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0186627
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0177770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0151095
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0282935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0198965
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0997392
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt0997392
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0186627
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0177770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0151095
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0282935
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0198965
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0997392
IRS990ScheduleA/TotalSupportAmt0997392
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt096449
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0100762
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0197211
IRS990ScheduleD/EquipmentGrp/BookValueAmt05369
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04118
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09487
IRS990ScheduleD/LandGrp/BookValueAmt012750
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0American Express Credit Card
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0114568
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Barbara D Dilligard
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is presented to the board by the executive director for review and approval
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization uses comparability data and presents it to the board for approval of all employee compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The board approves all compensation for all employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The form 990 and all other public documents are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Form 990-T is nolonger required to be filed since the organization nolonger rents out any poriton of its building.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0295308
IRS990/TotalAssetsEOYAmt0295904
IRS990/TotalAssetsGrp/BOYAmt0295308
IRS990/TotalAssetsGrp/EOYAmt0295904
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0186627
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt050
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137057
IRS990/TotalFunctionalExpensesGrp/TotalAmt0176147
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020108
IRS990/TotalLiabilitiesEOYAmt09770
IRS990/TotalLiabilitiesGrp/BOYAmt020108
IRS990/TotalLiabilitiesGrp/EOYAmt09770
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0275200
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0286134
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0431
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt0137057
IRS990/TotalProgramServiceRevenueAmt0431
IRS990/TotalReportableCompFromOrgAmt093469
IRS990/TotalRevenueGrp/ExclusionAmt023
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0431
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0187081
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0295308
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0295904
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.57$0.00$3.57$1.98$1.57$0.41
2024Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$1.85$1.58$0.27
2023Detailed filing. Detailed filing data is available for this year.$2.99$0.09$2.90$1.89$1.85$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.10$2.86$1.87$1.76$0.11
2021Detailed filing. Detailed filing data is available for this year.$2.95$0.20$2.75$1.79$1.79$0.00
2020Summary only. Only limited summary data is available for this year.$3.04$0.29$2.75$1.59$1.68$0.09
2019Summary only. Only limited summary data is available for this year.$3.26$0.43$2.84$2.82$1.86$0.97
2018Summary only. Only limited summary data is available for this year.$2.37$0.52$1.85$2.01$2.55$0.54
2017Summary only. Only limited summary data is available for this year.$3.03$0.55$2.48$1.94$2.22$0.27
2016Summary only. Only limited summary data is available for this year.$3.41$0.75$2.65$4.07$2.41$1.66
2015Summary only. Only limited summary data is available for this year.$1.88$0.87$1.00$2.05$2.11$0.06
2014Summary only. Only limited summary data is available for this year.$1.80$0.89$0.91$2.07$1.79$0.28
2013Summary only. Only limited summary data is available for this year.$1.55$0.93$0.63$1.72$1.63$0.09
2012Summary only. Only limited summary data is available for this year.$1.63$1.09$0.53$1.72$1.85$0.13
2011Summary only. Only limited summary data is available for this year.$1.68$1.02$0.66$2.02$2.10$0.08