Civic Intelligence

Work in Progress Inc.

990 • Fiscal year 2015 • EIN 57-0946855

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 21, 2016

1111 Belleview StreetColumbia, SC 29201

(803) 758-0066

Siviq Scores

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

Liabilities / Assets

78th percentile

0.12x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

68th percentile

0.02x

Higher debt load relative to revenue than 68% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-11%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$55,243

Down $13,730 (-20%) from 2014

Net Assets

Down

$48,365

Down $13,416 (-22%) from 2014

Liabilities

Down

$6,878

Down $314 (-4.4%) from 2014

Revenue

Down

$335,757

Down $40,796 (-11%) from 2014

Expenses

Up

$349,172

Up $7,087 (+2.1%) from 2014

Net Income

Down

-$13,415

Down $47,883 (-139%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $62,503Liabilities 2010: $9,379Net Assets 2010: $53,1242010Assets 2011: $55,491Liabilities 2011: $6,938Net Assets 2011: $48,5532011Assets 2012: $42,175Liabilities 2012: $6,737Net Assets 2012: $35,4382012Assets 2013: $34,847Liabilities 2013: $7,530Net Assets 2013: $27,3172013Assets 2014: $68,973Liabilities 2014: $7,192Net Assets 2014: $61,7812014Assets 2015: $55,243Liabilities 2015: $6,878Net Assets 2015: $48,3652015Assets 2016: $114,333Liabilities 2016: $5,336Net Assets 2016: $108,9972016Assets 2017: $119,656Liabilities 2017: $4,431Net Assets 2017: $115,2252017Assets 2018: $186,231Liabilities 2018: $2,241Net Assets 2018: $183,9902018Assets 2019: $247,675Liabilities 2019: $7,306Net Assets 2019: $240,3692019Assets 2020: $279,460Liabilities 2020: $4,830Net Assets 2020: $274,6302020Assets 2021: $331,287Liabilities 2021: $4,991Net Assets 2021: $326,2962021Assets 2022: $300,539Liabilities 2022: $5,208Net Assets 2022: $295,3312022Assets 2023: $277,371Liabilities 2023: $8,042Net Assets 2023: $269,3292023Assets 2024: $469,622Liabilities 2024: $2,002Net Assets 2024: $467,6202024

Highlighted filing

2015

Assets$55,243
Liabilities$6,878
Net Assets$48,365

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $318,8912010Expenses 2011: $312,2842011Expenses 2012: $332,5612012Revenue 2013: $319,618Expenses 2013: $327,739Net Income 2013: -$8,1212013Revenue 2014: $376,553Expenses 2014: $342,085Net Income 2014: $34,4682014Revenue 2015: $335,757Expenses 2015: $349,172Net Income 2015: -$13,4152015Revenue 2016: $465,048Expenses 2016: $404,417Net Income 2016: $60,6312016Revenue 2017: $452,243Expenses 2017: $446,015Net Income 2017: $6,2282017Revenue 2018: $490,365Expenses 2018: $421,600Net Income 2018: $68,7652018Revenue 2019: $449,296Expenses 2019: $392,917Net Income 2019: $56,3792019Revenue 2020: $514,332Expenses 2020: $480,071Net Income 2020: $34,2612020Revenue 2021: $500,667Expenses 2021: $449,001Net Income 2021: $51,6662021Revenue 2022: $446,451Expenses 2022: $477,416Net Income 2022: -$30,9652022Revenue 2023: $489,349Expenses 2023: $515,351Net Income 2023: -$26,0022023Revenue 2024: $711,552Expenses 2024: $513,261Net Income 2024: $198,2912024

Highlighted filing

2015

Revenue$335,757
Expenses$349,172
Net Income-$13,415
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 21, 2016
Return Version
2015v2.1
Gross Receipts
$335,757
Mission and Program Overview

Mission

The organization finds job openings and works to fill them with its clients who are recovering from mental illness. The organization also provides job coaching to its clients to assist them in staying successfully employed.

The organization provides employment services for individuals recovering from mental illness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,973$53,823▼ $15,150
Land, Buildings, and Equipment, Net$0$1,420▲ $1,420
Total Assets$68,973$55,243▼ $13,730
Liabilities
Accounts Payable and Accrued Expenses$7,192$6,878▼ $314
Total Liabilities$7,192$6,878▼ $314
Net Assets / Fund Balance
Unrestricted Net Assets$61,781$48,365▼ $13,416
Total Net Assets Fund Balance$61,781$48,365▼ $13,416
Total Liabilities and Net Assets / Fund Balance$68,973$55,243▼ $13,730

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,420$7,119$8,539
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff BujackPresident
Reggie BelcherVice President
John TimmonsDirector
Kate HealdDirector
Mary CaskeyDirector
Michael CaulderDirector
Sissy WeaverDirector
Vaunda VickioDirector
Jack BallingSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,018
Program Service Revenue
$326,734
Investment Income
$0
Other Revenue
$5
All Other Contributions
$9,018
Change in Net Assets
$-13,415

Audited Revenue Reconciliation

Revenue per Audited Statements
$335,757
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$56,043
Total Revenue per Audited Statements
$391,800
Total Revenue per Form 990
$335,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$302,025
Other Expenses$43,926
Total Fundraising Expense$10,660
Grants and Similar Amounts Paid$1,621
Professional Fundraising Fees$1,600

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$185,265$48,121$7,217$240,603
Other Employee Benefits$29,255$7,598$1,140$37,993
Payroll Taxes$14,117$3,667$550$18,334
Office Expenses-$7,753-$7,753
Occupancy$4,560$1,520-$6,080
Pension Plan Contributions$3,923$1,019$153$5,095
Fees for Services Accounting-$4,900-$4,900
Insurance$3,173$1,058-$4,231
Grants to Domestic Individuals$1,621--$1,621
Fees for Services Professional Fundraising--$1,600$1,600
Advertising-$1,200-$1,200
Conferences and Meetings$485--$485
Other Expenses$269$522-$269
Depreciation Depletion$157--$157
Total Functional Expenses$260,002$78,510$10,660$349,172

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$352,959
Total Expenses per Form 990$349,173
Expenses per Audited Statements$348,587
Expenses Not Reported on Form 990$4,372
Expenses Not Reported on Financial Statements$586
Other Expense Adjustments$586
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$1,600
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

A draft of form 990 prepared by a cpa is forwarded to the organization's accountant who reviews the draft, verifies that it reconciles to the organization's books and records, and then forwards the draft to a member of the governing board for final approval.

Form 990, Part VI, Section C, Line 19

Anyone intrested in obtaining copies of governing documents and/or financial information may inquire at the organization's office which can be reached using the telephone number on the front page of form 990.

Filing and Contact Details

Filer

Filer Name
Work in Progress Inc
EIN
57-0946855
Phone
8037580066
Address
1111 BELLEVIEW STREET, COLUMBIA, SC 29201

Signing Officer

Name
Rosemary Hedden
Title
Executive Director
Phone
8037580066
Signed
2016-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosemary Hedden
Formed
1992
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
0

Preparer

Firm
Mcgregor and Company Llp
Address
POST OFFICE BOX 135, COLUMBIA, SC 29202
Preparer
Phil Betette
Phone
8037870003
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is not currently undergoing examination of any previously filed tax returns; however the returns filed for the most recent three years remain available for examination by taxing authorities. Management is not aware of any tax positions in the returns which have less than a 50% chance of being affirmed under examination.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Accrual basis revenue 52,975.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Accrual basis salaries and wages expenses 942. Cost of sales capitalized in audited financial statements 362.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Cash basis health insurance premiums paid 486. Cash basis rent paid 100.

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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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt051571
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.89750
IRS990ScheduleA/PublicSupportPY170Pct00.90340
IRS990ScheduleA/PublicSupportTotal170Amt046284
IRS990ScheduleA/SubstantialContributorsTotAmt05287
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt09018
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt09569
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt016509
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt010788
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt051571
IRS990ScheduleA/TotalSupportAmt051571
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt03068
IRS990ScheduleD/DonatedServicesUseFcltsAmt03068
IRS990ScheduleD/EquipmentGrp/BookValueAmt01420
IRS990ScheduleD/EquipmentGrp/DepreciationAmt07119
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08539
IRS990ScheduleD/ExpensesNotReportedAmt04372
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0586
IRS990ScheduleD/ExpensesSubtotalAmt0348587
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt01304
IRS990ScheduleD/OtherExpensesNotIncludedAmt0586
IRS990ScheduleD/OtherRevenueAmt052975
IRS990ScheduleD/RevenueNotReportedAmt056043
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0335757
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS NOT CURRENTLY UNDERGOING EXAMINATION OF ANY PREVIOUSLY FILED TAX RETURNS; HOWEVER THE RETURNS FILED FOR THE MOST RECENT THREE YEARS REMAIN AVAILABLE FOR EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT IS NOT AWARE OF ANY TAX POSITIONS IN THE RETURNS WHICH HAVE LESS THAN A 50% CHANCE OF BEING AFFIRMED UNDER EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCRUAL BASIS REVENUE 52,975.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCRUAL BASIS SALARIES AND WAGES EXPENSES 942. COST OF SALES CAPITALIZED IN AUDITED FINANCIAL STATEMENTS 362.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3CASH BASIS HEALTH INSURANCE PREMIUMS PAID 486. CASH BASIS RENT PAID 100.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01420
IRS990ScheduleD/TotalExpensesPerForm990Amt0349173
IRS990ScheduleD/TotalRevenuePerForm990Amt0335757
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0391800
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0352959
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 PREPARED BY A CPA IS FORWARDED TO THE ORGANIZATION'S ACCOUNTANT WHO REVIEWS THE DRAFT, VERIFIES THAT IT RECONCILES TO THE ORGANIZATION'S BOOKS AND RECORDS, AND THEN FORWARDS THE DRAFT TO A MEMBER OF THE GOVERNING BOARD FOR FINAL APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANYONE INTRESTED IN OBTAINING COPIES OF GOVERNING DOCUMENTS AND/OR FINANCIAL INFORMATION MAY INQUIRE AT THE ORGANIZATION'S OFFICE WHICH CAN BE REACHED USING THE TELEPHONE NUMBER ON THE FRONT PAGE OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt068973
IRS990/TotalAssetsEOYAmt055243
IRS990/TotalAssetsGrp/BOYAmt068973
IRS990/TotalAssetsGrp/EOYAmt055243
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09018
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010660
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt078510
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0260002
IRS990/TotalFunctionalExpensesGrp/TotalAmt0349172
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07192
IRS990/TotalLiabilitiesEOYAmt06878
IRS990/TotalLiabilitiesGrp/BOYAmt07192
IRS990/TotalLiabilitiesGrp/EOYAmt06878
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt061781
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt048365
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0260002
IRS990/TotalProgramServiceRevenueAmt0326734
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0326739
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0335757
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt068973
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055243
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt061781
IRS990/UnrestrictedNetAssetsGrp/EOYAmt048365
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01413 CALHOUN STREET
IRS990/USAddress/CityNm0COLUMBIA
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029201
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.WORKINPROGRESSCOLUMBIA.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY HEDDEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08037580066
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WORK IN PROGRESS INC
ReturnHeader/Filer/BusinessNameControlTxt0WORK
ReturnHeader/Filer/EIN0570946855
ReturnHeader/Filer/PhoneNum08037580066
ReturnHeader/Filer/USAddress/AddressLine1Txt01111 BELLEVIEW STREET
ReturnHeader/Filer/USAddress/CityNm0COLUMBIA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0570292726
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MCGREGOR AND COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0POST OFFICE BOX 135
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029202
ReturnHeader/PreparerPersonGrp/PhoneNum08037870003
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PHIL BETETTE
ReturnHeader/ReturnTs02016-07-21T10:38:48-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$0.02$4.68$7.12$5.13$1.98
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.08$2.69$4.89$5.15$0.26
2022Detailed filing. Detailed filing data is available for this year.$3.01$0.05$2.95$4.46$4.77$0.31
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.31$0.05$3.26$5.01$4.49$0.52
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.79$0.05$2.75$5.14$4.80$0.34
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.48$0.07$2.40$4.49$3.93$0.56
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.02$1.84$4.90$4.22$0.69
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.04$1.15$4.52$4.46$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.05$1.09$4.65$4.04$0.61
2015Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$3.36$3.49$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.07$0.62$3.77$3.42$0.34
2013Detailed filing. Detailed filing data is available for this year.$0.35$0.08$0.27$3.20$3.28$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.07$0.35$3.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.07$0.49$3.12
2010XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.63$0.09$0.53$3.19