Civic Intelligence

Center for Community Services

990 • Fiscal year 2019 • EIN 57-1059164

Jan 01, 2019 to Dec 31, 2019 • Filed on May 04, 2020

1102 Howard DriveSimpsonville, SC 29681

(864) 967-2022

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

28th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

59th percentile

7.0%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

29th percentile

-6.3%

Faster revenue growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$870,251

Up $57,218 (+7.0%) from 2018

Net Assets

Up

$870,251

Up $57,218 (+7.0%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$669,675

Down $44,986 (-6.3%) from 2018

Expenses

Down

$612,457

Down $61,064 (-9.1%) from 2018

Net Income

Up

$57,218

Up $16,078 (+39%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $567,860Liabilities 2011: $39,097Net Assets 2011: $528,7632011Assets 2012: $557,542Liabilities 2012: $12,676Net Assets 2012: $544,8662012Assets 2013: $529,405Liabilities 2013: $10,623Net Assets 2013: $518,7822013Assets 2014: $585,978Liabilities 2014: $20,169Net Assets 2014: $565,8092014Assets 2015: $634,277Liabilities 2015: $28,636Net Assets 2015: $605,6412015Assets 2016: $640,623Liabilities 2016: $1,716Net Assets 2016: $638,9072016Assets 2017: $808,640Liabilities 2017: $36,747Net Assets 2017: $771,8932017Assets 2018: $813,033Liabilities 2018: $0Net Assets 2018: $813,0332018Assets 2019: $870,251Liabilities 2019: $0Net Assets 2019: $870,2512019Assets 2020: $850,487Liabilities 2020: $0Net Assets 2020: $850,4872020Assets 2021: $917,937Liabilities 2021: $0Net Assets 2021: $917,9372021Assets 2022: $855,130Liabilities 2022: $0Net Assets 2022: $855,1302022Assets 2023: $758,843Liabilities 2023: $0Net Assets 2023: $758,8432023Assets 2024: $637,738Liabilities 2024: $0Net Assets 2024: $637,7382024

Highlighted filing

2019

Assets$870,251
Liabilities$0
Net Assets$870,251

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $322,2742011Expenses 2012: $284,1822012Revenue 2013: $283,906Expenses 2013: $309,990Net Income 2013: -$26,0842013Revenue 2014: $376,787Expenses 2014: $329,760Net Income 2014: $47,0272014Revenue 2015: $409,178Expenses 2015: $369,346Net Income 2015: $39,8322015Revenue 2016: $427,713Expenses 2016: $394,447Net Income 2016: $33,2662016Revenue 2017: $670,561Expenses 2017: $670,671Net Income 2017: -$1102017Revenue 2018: $714,661Expenses 2018: $673,521Net Income 2018: $41,1402018Revenue 2019: $669,675Expenses 2019: $612,457Net Income 2019: $57,2182019Revenue 2020: $725,667Expenses 2020: $745,431Net Income 2020: -$19,7642020Revenue 2021: $731,884Expenses 2021: $664,434Net Income 2021: $67,4502021Revenue 2022: $662,350Expenses 2022: $725,157Net Income 2022: -$62,8072022Revenue 2023: $525,133Expenses 2023: $621,420Net Income 2023: -$96,2872023Revenue 2024: $570,501Expenses 2024: $691,606Net Income 2024: -$121,1052024

Highlighted filing

2019

Revenue$669,675
Expenses$612,457
Net Income$57,218
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 4, 2020
Return Version
2019v5.0
Gross Receipts
$669,675
Mission and Program Overview

Mission

The center for community services empowers families to break the cycle of poverty through crisis assistance and employment readiness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$426,423$469,754▲ $43,331
Cash and Non-Interest-Bearing Accounts$339,760$349,081▲ $9,321
Savings and Temporary Cash Investments$34,939$37,655▲ $2,716
Inventories for Sale or Use$11,911$13,761▲ $1,850
Total Assets$813,033$870,251▲ $57,218
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$728,790$806,614▲ $77,824
Net Assets With Donor Restrictions$84,243$63,637▼ $20,606
Total Net Assets Fund Balance$813,033$870,251▲ $57,218
Total Liabilities and Net Assets / Fund Balance$813,033$870,251▲ $57,218

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$328,527$556,159$884,686
Leasehold Improvements$137,458$10,872$148,330
Equipment$3,769$8,337$12,106
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer RichardsonChair
Rebecca HolmesVice Chair
Brooks DerrickBoard Member
Bryan NeilBoard Member
Kim GassnerBoard Member
Tanesha SuberBoard Member
Andrew RossExecutive Di
Tammy BoggsSecretary
Denny ColangeloTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$571,723
Program Service Revenue
$0
Investment Income
$363
Other Revenue
$97,589
All Other Contributions
$388,223
Change in Net Assets
$57,218

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$114,582
Total Noncash Contributions1$114,582

Audited Revenue Reconciliation

Revenue per Audited Statements
$669,675
Total Revenue per Audited Statements
$669,675
Total Revenue per Form 990
$669,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$397,296
Salaries, Compensation, and Employee Benefits$215,161
Total Fundraising Expense$9,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$195,797$12,909$6,455$215,161
All Other Expenses$55,551$6,606$2,873$65,030
Depreciation Depletion$44,878$2,362-$47,240
Occupancy$38,000$2,000-$40,000
Other Expenses$14,770$2,404-$17,174
Fees for Services Accounting-$6,661-$6,661
Office Expenses$3,216$627$334$4,177
Advertising$1,714$279-$1,993
Total Functional Expenses$563,986$38,809$9,662$612,457

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$612,457
Total Expenses per Audited Statements$612,457
Total Expenses per Form 990$612,457
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$28,764
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$28,764$28,764-$28,764
Total Events$28,764$28,764-$28,764
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
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 11B

The 990 is approved by the board prior to being filed.

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

The center has a management contract with clemson university. The board of directors negogiates the terms of the managment contract through the executive committee. The director of clemson's institute on family and neighborhood life assigns the salary of the executive director, subject to review by the clemson university vice president for economic development and the office of human resources. The salary assignment takes place according to procedures and guidelines established by clemson university board of trustees. Salary is set on the basis of market and performance, with salary increases constrained by the guidelines set by the board of trustees.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Center for Community Services
EIN
57-1059164
Phone
8649672022
Address
1102 HOWARD DRIVE, SIMPSONVILLE, SC 29681

Signing Officer

Name
Andrew Ross
Title
Executive Director
Phone
8649672022
Signed
2020-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Ross
Formed
1997
Legal Domicile
Sc
Voting Board Members
8
Independent Board Members
8
Employees
9

Preparer

Firm
Highsmith & Highsmith LLC
Address
329 S MAIN STREET, TRAVELERS REST, SC 29690-1815
Preparer
B Shane Highsmith CPA
Phone
8648343868
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Repairs & maintenance 14,402 2,344 0 special projects 10,927 0 0 insurance 7,522 836 0 rent assistance 7,837 0 0 community events 3,386 1,354 2,032 telephone 5,790 943 0 printing & reproduction 4,205 841 561 miscellaneous 995 149 0 postage & shipping 149 68 209 investment fees & losses 220 24 0 dues & subscriptions 118 47 71 total 55,551 6,606 2,873

Form 990, Part XI, Line 9

MERGED WITH NON PROFIT 0

Raw XML Appendix381 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/DepreciationAmt08337
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IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0137458
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt010872
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0148330
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0328527
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0884686
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS APPROVED BY THE BOARD PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CENTER HAS A MANAGEMENT CONTRACT WITH CLEMSON UNIVERSITY. THE BOARD OF DIRECTORS NEGOGIATES THE TERMS OF THE MANAGMENT CONTRACT THROUGH THE EXECUTIVE COMMITTEE. THE DIRECTOR OF CLEMSON'S INSTITUTE ON FAMILY AND NEIGHBORHOOD LIFE ASSIGNS THE SALARY OF THE EXECUTIVE DIRECTOR, SUBJECT TO REVIEW BY THE CLEMSON UNIVERSITY VICE PRESIDENT FOR ECONOMIC DEVELOPMENT AND THE OFFICE OF HUMAN RESOURCES. THE SALARY ASSIGNMENT TAKES PLACE ACCORDING TO PROCEDURES AND GUIDELINES ESTABLISHED BY CLEMSON UNIVERSITY BOARD OF TRUSTEES. SALARY IS SET ON THE BASIS OF MARKET AND PERFORMANCE, WITH SALARY INCREASES CONSTRAINED BY THE GUIDELINES SET BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REPAIRS & MAINTENANCE 14,402 2,344 0 SPECIAL PROJECTS 10,927 0 0 INSURANCE 7,522 836 0 RENT ASSISTANCE 7,837 0 0 COMMUNITY EVENTS 3,386 1,354 2,032 TELEPHONE 5,790 943 0 PRINTING & REPRODUCTION 4,205 841 561 MISCELLANEOUS 995 149 0 POSTAGE & SHIPPING 149 68 209 INVESTMENT FEES & LOSSES 220 24 0 DUES & SUBSCRIPTIONS 118 47 71 TOTAL 55,551 6,606 2,873
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MERGED WITH NON PROFIT 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalEmployeeCnt09
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038809
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0563986
IRS990/TotalFunctionalExpensesGrp/TotalAmt0612457
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0870251
IRS990/TotalProgramServiceExpensesAmt0563986
IRS990/TotalRevenueGrp/ExclusionAmt068825
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0363
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0669675
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0813033
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IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0SIMPSONVILLE
IRS990/USAddress/StateAbbreviationCd0SC
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IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0CENTERCS.COM
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ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW ROSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08649672022
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR COMMUNITY SERVICES
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0571059164
ReturnHeader/Filer/PhoneNum08649672022
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.36.255.126
ReturnHeader/FilingSecurityInformation/IPDt02020-05-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:50:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453749626
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HIGHSMITH & HIGHSMITH LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0329 S MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TRAVELERS REST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0296901815
ReturnHeader/PreparerPersonGrp/PhoneNum08648343868
ReturnHeader/PreparerPersonGrp/PreparationDt02020-05-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0B SHANE HIGHSMITH CPA
ReturnHeader/ReturnTs02020-05-26T08:50:02-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.38$0.00$6.38$5.71$6.92$1.21
2023Detailed filing. Detailed filing data is available for this year.$7.59$0.00$7.59$5.25$6.21$0.96
2022Detailed filing. Detailed filing data is available for this year.$8.55$0.00$8.55$6.62$7.25$0.63
2021Detailed filing. Detailed filing data is available for this year.$9.18$0.00$9.18$7.32$6.64$0.67
2020Detailed filing. Detailed filing data is available for this year.$8.50$0.00$8.50$7.26$7.45$0.20
2019Detailed filing. Detailed filing data is available for this year.$8.70$0.00$8.70$6.70$6.12$0.57
2018Detailed filing. Detailed filing data is available for this year.$8.13$0.00$8.13$7.15$6.74$0.41
2017Detailed filing. Detailed filing data is available for this year.$8.09$0.37$7.72$6.71$6.71$0.00
2016Detailed filing. Detailed filing data is available for this year.$6.41$0.02$6.39$4.28$3.94$0.33
2015Detailed filing. Detailed filing data is available for this year.$6.34$0.29$6.06$4.09$3.69$0.40
2014Detailed filing. Detailed filing data is available for this year.$5.86$0.20$5.66$3.77$3.30$0.47
2013Detailed filing. Detailed filing data is available for this year.$5.29$0.11$5.19$2.84$3.10$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.58$0.13$5.45$2.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$0.39$5.29$3.22