Civic Intelligence

Lowcountry Community Action Agency 807 Hampton

990 • Fiscal year 2020 • EIN 57-0612136

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 09, 2021

PO Box 1726Walterboro, SC 29488

(843) 549-5576

Siviq Scores

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

Liabilities / Assets

84th percentile

0.59x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

53rd percentile

0.16x

Higher debt load relative to revenue than 53% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

49th percentile

4.9%

Higher net margin than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

85th percentile

47%

Faster asset growth than 85% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

64th percentile

9.3%

Faster revenue growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,283,577

Up $408,021 (+47%) from 2019

Net Assets

Down

$530,065

Down $129,411 (-20%) from 2019

Liabilities

Up

$753,512

Up $537,432 (+249%) from 2019

Revenue

Up

$4,853,737

Up $411,541 (+9.3%) from 2019

Expenses

Up

$4,617,519

Up $320,825 (+7.5%) from 2019

Net Income

Up

$236,218

Up $90,716 (+62%) from 2019

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,787,710Liabilities 2010: $913,933Net Assets 2010: $873,7772010Assets 2011: $1,754,824Liabilities 2011: $954,975Net Assets 2011: $799,8492011Assets 2012: $1,400,779Liabilities 2012: $634,920Net Assets 2012: $765,8592012Assets 2013: $1,189,418Liabilities 2013: $470,473Net Assets 2013: $718,9452013Assets 2014: $1,269,049Liabilities 2014: $573,294Net Assets 2014: $695,7552014Assets 2015: $869,134Liabilities 2015: $291,991Net Assets 2015: $577,1432015Assets 2016: $973,494Liabilities 2016: $371,223Net Assets 2016: $602,2712016Assets 2017: $816,171Liabilities 2017: $216,783Net Assets 2017: $599,3882017Assets 2018: $950,326Liabilities 2018: $436,352Net Assets 2018: $513,9742018Assets 2019: $875,556Liabilities 2019: $216,080Net Assets 2019: $659,4762019Assets 2020: $1,283,577Liabilities 2020: $753,512Net Assets 2020: $530,0652020Assets 2021: $2,100,801Liabilities 2021: $727,736Net Assets 2021: $1,373,0652021Assets 2022: $1,998,442Liabilities 2022: $956,871Net Assets 2022: $1,041,5712022Assets 2023: $2,320,142Liabilities 2023: $1,504,963Net Assets 2023: $815,1792023Assets 2024: $2,646,932Liabilities 2024: $1,467,614Net Assets 2024: $1,179,3182024

Highlighted filing

2020

Assets$1,283,577
Liabilities$753,512
Net Assets$530,065

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $5,201,6862010Expenses 2011: $4,385,3052011Expenses 2012: $4,172,2742012Revenue 2013: $3,819,648Expenses 2013: $3,818,848Net Income 2013: $8002013Revenue 2014: $3,901,653Expenses 2014: $3,846,064Net Income 2014: $55,5892014Revenue 2015: $3,573,706Expenses 2015: $3,649,711Net Income 2015: -$76,0052015Revenue 2016: $3,788,403Expenses 2016: $3,753,155Net Income 2016: $35,2482016Revenue 2017: $4,208,312Expenses 2017: $4,131,828Net Income 2017: $76,4842017Revenue 2018: $4,253,658Expenses 2018: $4,330,790Net Income 2018: -$77,1322018Revenue 2019: $4,442,196Expenses 2019: $4,296,694Net Income 2019: $145,5022019Revenue 2020: $4,853,737Expenses 2020: $4,617,519Net Income 2020: $236,2182020Revenue 2021: $6,798,498Expenses 2021: $5,955,498Net Income 2021: $843,0002021Revenue 2022: $5,736,650Expenses 2022: $6,141,716Net Income 2022: -$405,0662022Revenue 2023: $6,985,848Expenses 2023: $7,212,240Net Income 2023: -$226,3922023Revenue 2024: $7,542,509Expenses 2024: $7,178,370Net Income 2024: $364,1392024

Highlighted filing

2020

Revenue$4,853,737
Expenses$4,617,519
Net Income$236,218
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 9, 2021
Return Version
2020v4.0
Gross Receipts
$4,853,737
Mission and Program Overview

Mission

To effectively address issues of the poor and inspire self sufficiency by assisting them in their desire to make changes through education, employment and training,shelter,awareness,advocacy,etc.

To effectively address issues of the poor and inspire self sufficiency by assisting them in their desire to make changes through education, employment and training, shelter, awareness, advocacy, etc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$236,128$684,185▲ $448,057
Land, Buildings, and Equipment, Net$265,386$388,165▲ $122,779
Pledges and Grants Receivable$374,042$211,227▼ $162,815
Total Assets$875,556$1,283,577▲ $408,021
Liabilities
Deferred Revenue$59,586$296,617▲ $237,031
Accounts Payable and Accrued Expenses$156,494$270,092▲ $113,598
Other Liabilities-$186,803-
Total Liabilities$216,080$753,512▲ $537,432
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$659,476$530,065▼ $129,411
Total Net Assets Fund Balance$659,476$530,065▼ $129,411
Total Liabilities and Net Assets / Fund Balance$875,556$1,283,577▲ $408,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$376,633$1,854,284$2,230,917
Buildings$11,532$98,553$110,085
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$4,853,340
Program Service Revenue
$0
Investment Income
$397
Other Revenue
$0
All Other Contributions
$29,279
Change in Net Assets
$236,218

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,853,737
Revenue Not Reported on Form 990
$427,964
Total Revenue per Audited Statements
$5,281,701
Total Revenue per Form 990
$4,853,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,421,840
Other Expenses$2,195,679
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,719,470$220,931-$1,940,401
Other Employee Benefits$409,361$72,078-$481,439
All Other Expenses$375,294$71,441-$446,735
Other Expenses$123,985$13,489-$137,474
Occupancy$90,650$20,043-$110,693
Depreciation Depletion$56,045$3,543-$59,588
Fees for Services Accounting$14,390$43,823-$58,213
Insurance$39,529$9,979-$49,508
Travel$19,152$2,475-$21,627
Office Expenses$5,647$1,499-$7,146
Conferences and Meetings$3,418$1,534-$4,952
Total Functional Expenses$4,099,493$518,026$0$4,617,519

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,045,483
Expenses per Audited Statements$4,617,519
Total Expenses per Form 990$4,617,519
Expenses Not Reported on Form 990$427,964
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
Note Payable$149,900
Bank Overdraft$36,903
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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

Form 990 is prepared by the cpa firm that performs our annual financial statement audit. Form 990 is reviewed by our agency's finance director & executive director and then it is presented to our board of directors for review & approval.

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

All actual & potential conflicts of interest are made available to the board's executive committee by the way of an annual disclosure form or whenever a potential conflict arises. The executive committee determines if a conflict exists and if any action is necessary. The executive committee informs the board of such determination and necessary action. The board retains the right to modify or reverse such determination and action, and is the ultimate enforcement authority with respect to the interpretation and application of this policy.

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

Executive director's compensation is determined, reviewed, and approved by the board of directors after consulting with and comparing to similar agencies.

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

The executive director determines the compensation of key employees, subjuct to board approval, after consulting with and comparing to similar agencies.

Form 990, Page 6, Part VI, Line 19

The public is invited to all board meetings and may review all documents. All documents are also available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Lowcountry Community Action Agency
EIN
57-0612136
Address
PO BOX 1726, WALTERBORO, SC 29488

Signing Officer

Name
Tara Glover
Title
Executive Director
Phone
8435495576
Signed
2021-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tara Glover
Formed
1968
Legal Domicile
Sc
Voting Board Members
15
Independent Board Members
15
Employees
85
Volunteers
15

Preparer

Firm
Crowley Wechsler & Associates LLC
Address
1411 QUEEN STREET, BEAUFORT, SC 29902
Preparer
Richard D Crowley CPA
Phone
8433791065
Supplemental Narrative

Additional Explanations

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

Emergency solutions 17,552

Form 990, Part XI, Line 9

Adjustmnets were made after prior year's tax return was filed that affected the equity on the balance sheet in the amount of -365,629.

Financial Statement Notes

Schedule D, Page 3, Part X

The agency is a tax-exempt organization under section 501(c)(3) of the internal revenue code but remains subject to income taxes on any business income unrelated to the agency's tax-exempt purpose. For the year ended december 31, 2020, there was no unrelated business income. The agency is subject to audits by a taxing authority, but as of december 31, 2020, no such audits or examinations were in process. The agency's policy is to record any income tax-related interest and penalties seperate from any income tax expense. The agency is not a private foundation within the meaning of section 509(a) of the internal revenue code.

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IRS990/OtherExpensesGrp/Desc2CONTRACTUAL
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IRS990/PrincipalOfficerNm0TARA GLOVER
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IRS990/ProgSrvcAccomActy3Grp/Desc0LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP)
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0EMERGENCY SOLUTIONS 17,552
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt021358987
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IRS990ScheduleD/DonatedServicesUseFcltsAmt0427964
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BANK OVERDRAFT
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IRS990ScheduleD/RevenueSubtotalAmt04853737
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE AGENCY IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE BUT REMAINS SUBJECT TO INCOME TAXES ON ANY BUSINESS INCOME UNRELATED TO THE AGENCY'S TAX-EXEMPT PURPOSE. FOR THE YEAR ENDED DECEMBER 31, 2020, THERE WAS NO UNRELATED BUSINESS INCOME. THE AGENCY IS SUBJECT TO AUDITS BY A TAXING AUTHORITY, BUT AS OF DECEMBER 31, 2020, NO SUCH AUDITS OR EXAMINATIONS WERE IN PROCESS. THE AGENCY'S POLICY IS TO RECORD ANY INCOME TAX-RELATED INTEREST AND PENALTIES SEPERATE FROM ANY INCOME TAX EXPENSE. THE AGENCY IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt04617519
IRS990ScheduleD/TotalLiabilityAmt0186803
IRS990ScheduleD/TotalRevenuePerForm990Amt04853737
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EMERGENCY SOLUTIONS 17,552
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS PREPARED BY THE CPA FIRM THAT PERFORMS OUR ANNUAL FINANCIAL STATEMENT AUDIT. FORM 990 IS REVIEWED BY OUR AGENCY'S FINANCE DIRECTOR & EXECUTIVE DIRECTOR AND THEN IT IS PRESENTED TO OUR BOARD OF DIRECTORS FOR REVIEW & APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL ACTUAL & POTENTIAL CONFLICTS OF INTEREST ARE MADE AVAILABLE TO THE BOARD'S EXECUTIVE COMMITTEE BY THE WAY OF AN ANNUAL DISCLOSURE FORM OR WHENEVER A POTENTIAL CONFLICT ARISES. THE EXECUTIVE COMMITTEE DETERMINES IF A CONFLICT EXISTS AND IF ANY ACTION IS NECESSARY. THE EXECUTIVE COMMITTEE INFORMS THE BOARD OF SUCH DETERMINATION AND NECESSARY ACTION. THE BOARD RETAINS THE RIGHT TO MODIFY OR REVERSE SUCH DETERMINATION AND ACTION, AND IS THE ULTIMATE ENFORCEMENT AUTHORITY WITH RESPECT TO THE INTERPRETATION AND APPLICATION OF THIS POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED, REVIEWED, AND APPROVED BY THE BOARD OF DIRECTORS AFTER CONSULTING WITH AND COMPARING TO SIMILAR AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR DETERMINES THE COMPENSATION OF KEY EMPLOYEES, SUBJUCT TO BOARD APPROVAL, AFTER CONSULTING WITH AND COMPARING TO SIMILAR AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PUBLIC IS INVITED TO ALL BOARD MEETINGS AND MAY REVIEW ALL DOCUMENTS. ALL DOCUMENTS ARE ALSO AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADJUSTMNETS WERE MADE AFTER PRIOR YEAR'S TAX RETURN WAS FILED THAT AFFECTED THE EQUITY ON THE BALANCE SHEET IN THE AMOUNT OF -365,629.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01283577
IRS990/TravelGrp/ManagementAndGeneralAmt02475
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$1.47$1.18$7.54$7.18$0.36
2023Detailed filing. Detailed filing data is available for this year.$2.32$1.50$0.82$6.99$7.21$0.23
2022Detailed filing. Detailed filing data is available for this year.$2.00$0.96$1.04$5.74$6.14$0.41
2021Detailed filing. Detailed filing data is available for this year.$2.10$0.73$1.37$6.80$5.96$0.84
2020Detailed filing. Detailed filing data is available for this year.$1.28$0.75$0.53$4.85$4.62$0.24
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.22$0.66$4.44$4.30$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.95$0.44$0.51$4.25$4.33$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.82$0.22$0.60$4.21$4.13$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.37$0.60$3.79$3.75$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.29$0.58$3.57$3.65$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.27$0.57$0.70$3.90$3.85$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.19$0.47$0.72$3.82$3.82$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.63$0.77$4.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.95$0.80$4.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.79$0.91$0.87$5.20
Peer Organizations

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