Civic Intelligence

Berkeley Citizens Inc.

990 • Fiscal year 2018 • EIN 57-0698682

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 18, 2018

1301 Old Highway 52 SouthMoncks Corner, SC 29461-0429

(843) 761-0321

Siviq Scores

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

Liabilities / Assets

56th percentile

0.28x

Higher debt load relative to assets than 56% of similar nonprofits.

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

Liabilities / Revenue

42nd percentile

0.17x

Higher debt load relative to revenue than 42% of similar nonprofits.

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

Net Margin

26th percentile

-2.9%

Higher net margin than 26% of similar nonprofits.

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

Top Officer Pay

12th percentile

$0

Higher top officer pay than 12% of similar nonprofits.

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

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

Asset Growth

44th percentile

0.6%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

43rd percentile

2.0%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Up

$7,272,990

Up $41,098 (+0.6%) from 2017

Net Assets

Down

$5,267,544

Down $343,114 (-6.1%) from 2017

Liabilities

Up

$2,005,446

Up $384,212 (+24%) from 2017

Revenue

Up

$11,950,229

Up $232,069 (+2.0%) from 2017

Expenses

Up

$12,293,343

Up $651,089 (+5.6%) from 2017

Net Income

Down

-$343,114

Down $419,020 (-552%) from 2017

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2011: $4,911,489Liabilities 2011: $873,231Net Assets 2011: $4,038,2582011Assets 2012: $4,999,829Liabilities 2012: $870,184Net Assets 2012: $4,129,6452012Assets 2013: $5,279,780Liabilities 2013: $954,448Net Assets 2013: $4,325,3322013Assets 2014: $5,100,335Liabilities 2014: $963,637Net Assets 2014: $4,136,6982014Assets 2015: $6,717,711Liabilities 2015: $1,421,160Net Assets 2015: $5,296,5512015Assets 2016: $7,124,053Liabilities 2016: $1,570,454Net Assets 2016: $5,553,5992016Assets 2017: $7,231,892Liabilities 2017: $1,621,234Net Assets 2017: $5,610,6582017Assets 2018: $7,272,990Liabilities 2018: $2,005,446Net Assets 2018: $5,267,5442018Assets 2019: $7,902,178Liabilities 2019: $2,444,321Net Assets 2019: $5,457,8572019Assets 2020: $10,877,482Liabilities 2020: $5,579,547Net Assets 2020: $5,297,9352020Assets 2021: $9,888,433Liabilities 2021: $3,094,913Net Assets 2021: $6,793,5202021Assets 2022: $10,679,846Liabilities 2022: $2,732,932Net Assets 2022: $7,946,9142022Assets 2023: $11,319,977Liabilities 2023: $2,123,650Net Assets 2023: $9,196,3272023Assets 2024: $13,176,469Liabilities 2024: $2,506,477Net Assets 2024: $10,669,9922024Assets 2025: $16,564,289Liabilities 2025: $2,195,547Net Assets 2025: $14,368,7422025

Highlighted filing

2018

Assets$7,272,990
Liabilities$2,005,446
Net Assets$5,267,544

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $8,966,9552011Expenses 2012: $8,961,7042012Expenses 2013: $9,196,9582013Revenue 2014: $9,239,038Expenses 2014: $9,427,672Net Income 2014: -$188,6342014Revenue 2015: $10,290,800Expenses 2015: $9,773,997Net Income 2015: $516,8032015Revenue 2016: $11,073,188Expenses 2016: $10,933,759Net Income 2016: $139,4292016Revenue 2017: $11,718,160Expenses 2017: $11,642,254Net Income 2017: $75,9062017Revenue 2018: $11,950,229Expenses 2018: $12,293,343Net Income 2018: -$343,1142018Revenue 2019: $12,602,348Expenses 2019: $12,412,035Net Income 2019: $190,3132019Revenue 2020: $13,136,298Expenses 2020: $13,296,220Net Income 2020: -$159,9222020Revenue 2021: $15,210,110Expenses 2021: $13,714,525Net Income 2021: $1,495,5852021Revenue 2022: $12,915,154Expenses 2022: $11,761,760Net Income 2022: $1,153,3942022Revenue 2023: $12,336,185Expenses 2023: $11,086,781Net Income 2023: $1,249,4042023Revenue 2024: $13,465,678Expenses 2024: $11,992,013Net Income 2024: $1,473,6652024Revenue 2025: $16,573,946Expenses 2025: $12,875,196Net Income 2025: $3,698,7502025

Highlighted filing

2018

Revenue$11,950,229
Expenses$12,293,343
Net Income-$343,114
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 18, 2018
Return Version
2017v2.3
Gross Receipts
$11,950,229
Mission and Program Overview

Mission

To create and promote opportunities for people with lifelong developmental disabilities. To individually design supports, services and training and to provide them in a manner which protects an individuals dignity, rights, and self-worth, while enhancing each

To create and promote opportunities for people with lifelong developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,833,088$4,065,169▲ $232,081
Land, Buildings, and Equipment, Net$2,998,106$2,848,837▼ $149,269
Accounts Receivable$356,175$301,493▼ $54,682
Prepaid Expenses and Deferred Charges$44,523$57,491▲ $12,968
Total Assets$7,231,892$7,272,990▲ $41,098
Liabilities
Accounts Payable and Accrued Expenses$1,621,234$2,005,446▲ $384,212
Total Liabilities$1,621,234$2,005,446▲ $384,212
Net Assets / Fund Balance
Unrestricted Net Assets$4,953,224$4,730,044▼ $223,180
Temporarily Rstr Net Assets$657,434$537,500▼ $119,934
Total Net Assets Fund Balance$5,610,658$5,267,544▼ $343,114
Total Liabilities and Net Assets / Fund Balance$7,231,892$7,272,990▲ $41,098

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,307,892--
Other Land Buildings$-2,140,476$3,637,051-
Land$35,357--
Equipment$537,795--
Leasehold Improvements$108,269--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$10,959,694
Program Service Revenue
$961,165
Investment Income
$29,370
Other Revenue
$0
All Other Contributions
$135,552
Change in Net Assets
$-343,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,107,451
Other Expenses$2,185,892
Total Fundraising Expense$4,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$7,449,304$283,771-$7,733,075
Other Employee Benefits$740,559$63,321-$803,880
Pension Plan Contributions$698,765$59,747-$758,512
Payroll Taxes$536,703$45,890-$582,593
Current Officers, Directors, Trustees, and Key Employees-$229,391-$229,391
Other Expenses$95,377$46,610$4,075$141,987
All Other Expenses$900,543$-893,577-$6,966
Total Functional Expenses$12,271,545$17,723$4,075$12,293,343
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
No
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

The executive director and controller review the tax return initially. A copy is then provided to the finance committee who reviewed and express approval to the full board of directors for the 990 be filed with the irs.

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

Board members fill out an annual conflict of interest statement.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Berkeley Citizens Inc
EIN
57-0698682
Phone
8437610321
Address
1301 OLD HIGHWAY 52 SOUTH, MONCKS CORNER, SC 29461-0429

Signing Officer

Name
Holly Frye
Title
Executive Director
Phone
8437610321
Signed
2018-09-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Holly Frye
Formed
1980
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
428

Preparer

Firm
Love Bailey & Associates LLC
Address
218 W LAURENS ST, LAURENS, SC 29360
Preparer
Gary Bailey
Phone
8649842698
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To create and promote opportunities for people with lifelong developmental disabilities. To individually design supports, services and training and to provide them in a manner which protects an individuals dignity, rights, and self-worth, while enhancing each

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

ALL OTHER PROGRAMS.

Raw XML Appendix389 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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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0537795
IRS990ScheduleD/LandGrp/BookValueAmt035357
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt035357
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0108269
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0108269
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-2140476
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03637051
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01496575
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02848837
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO CREATE AND PROMOTE OPPORTUNITIES FOR PEOPLE WITH LIFELONG DEVELOPMENTAL DISABILITIES. TO INDIVIDUALLY DESIGN SUPPORTS, SERVICES AND TRAINING AND TO PROVIDE THEM IN A MANNER WHICH PROTECTS AN INDIVIDUALS DIGNITY, RIGHTS, AND SELF-WORTH, WHILE ENHANCING EACH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL OTHER PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR AND CONTROLLER REVIEW THE TAX RETURN INITIALLY. A COPY IS THEN PROVIDED TO THE FINANCE COMMITTEE WHO REVIEWED AND EXPRESS APPROVAL TO THE FULL BOARD OF DIRECTORS FOR THE 990 BE FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBERS FILL OUT AN ANNUAL CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO 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 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0BCI HOMES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0570994611
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HUD HOUSE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 429
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MONCKS CORNER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0294910429
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0657434
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0537500
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07231892
IRS990/TotalAssetsEOYAmt07272990
IRS990/TotalAssetsGrp/BOYAmt07231892
IRS990/TotalAssetsGrp/EOYAmt07272990
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010959694
IRS990/TotalEmployeeCnt0428
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04075
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017723
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012271545
IRS990/TotalFunctionalExpensesGrp/TotalAmt012293343
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01621234
IRS990/TotalLiabilitiesEOYAmt02005446
IRS990/TotalLiabilitiesGrp/BOYAmt01621234
IRS990/TotalLiabilitiesGrp/EOYAmt02005446
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05610658
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05267544
IRS990/TotalProgramServiceExpensesAmt012271545
IRS990/TotalProgramServiceRevenueAmt0961165
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0990535
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011950229
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07231892
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07272990
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04953224
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04730044
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.BERKELEYCITIZENS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOLLY FRYE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08437610321
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERKELEY CITIZENS INC
ReturnHeader/Filer/BusinessNameControlTxt0BERK
ReturnHeader/Filer/EIN0570698682
ReturnHeader/Filer/PhoneNum08437610321
ReturnHeader/Filer/USAddress/AddressLine1Txt01301 OLD HIGHWAY 52 SOUTH
ReturnHeader/Filer/USAddress/CityNm0MONCKS CORNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd0294610429
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08F8E5908F316245DDB04965FA575A3BD952B6D08
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DC037CE55273E2B88ABEFFF217225B8C9D84060C
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt034.221.108.241
ReturnHeader/FilingSecurityInformation/IPDt02018-09-21
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm006:49:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274292646
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOVE BAILEY & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0218 W LAURENS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAURENS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029360
ReturnHeader/PreparerPersonGrp/PhoneNum08649842698
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARY BAILEY
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-09-21T07:49:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$16.6$2.20$14.4$16.6$12.9$3.70
2024Detailed filing. Detailed filing data is available for this year.$13.2$2.51$10.7$13.5$12.0$1.47
2023Detailed filing. Detailed filing data is available for this year.$11.3$2.12$9.20$12.3$11.1$1.25
2022Detailed filing. Detailed filing data is available for this year.$10.7$2.73$7.95$12.9$11.8$1.15
2021Detailed filing. Detailed filing data is available for this year.$9.89$3.09$6.79$15.2$13.7$1.50
2020Detailed filing. Detailed filing data is available for this year.$10.9$5.58$5.30$13.1$13.3$0.16
2019Detailed filing. Detailed filing data is available for this year.$7.90$2.44$5.46$12.6$12.4$0.19
2018Detailed filing. Detailed filing data is available for this year.$7.27$2.01$5.27$12.0$12.3$0.34
2017Detailed filing. Detailed filing data is available for this year.$7.23$1.62$5.61$11.7$11.6$0.08
2016Detailed filing. Detailed filing data is available for this year.$7.12$1.57$5.55$11.1$10.9$0.14
2015Detailed filing. Detailed filing data is available for this year.$6.72$1.42$5.30$10.3$9.77$0.52
2014Detailed filing. Detailed filing data is available for this year.$5.10$0.96$4.14$9.24$9.43$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.28$0.95$4.33$9.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.00$0.87$4.13$8.96
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.87$4.04$8.97