Civic Intelligence

Community Assistance Provider Inc

990 • Fiscal year 2020 • EIN 58-2478817

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 2623Columbia, SC 29202

(803) 771-0050

Siviq Scores

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

Liabilities / Assets

76th percentile

0.57x

Higher debt load relative to assets than 76% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

4.39x

Higher debt load relative to revenue than 93% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

30th percentile

0.7%

Faster asset growth than 30% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

55th percentile

4.3%

Faster revenue growth than 55% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$11,377,013

Up $75,448 (+0.7%) from 2019

Net Assets

Up

$4,894,808

Up $161,966 (+3.4%) from 2019

Liabilities

Down

$6,482,205

Down $86,518 (-1.3%) from 2019

Revenue

Up

$1,476,880

Up $60,607 (+4.3%) from 2019

Expenses

Down

$1,296,691

Down $23,148 (-1.8%) from 2019

Net Income

Up

$180,189

Up $83,755 (+87%) from 2019

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $4,003,871Liabilities 2010: $1,194,011Net Assets 2010: $2,809,8602010Assets 2011: $5,065,857Liabilities 2011: $1,681,752Net Assets 2011: $3,384,1052011Assets 2012: $6,982,687Liabilities 2012: $2,352,583Net Assets 2012: $4,630,1042012Assets 2013: $8,466,681Liabilities 2013: $3,838,549Net Assets 2013: $4,628,1322013Assets 2014: $8,708,577Liabilities 2014: $4,198,384Net Assets 2014: $4,510,1932014Assets 2015: $8,819,706Liabilities 2015: $4,715,653Net Assets 2015: $4,104,0532015Assets 2016: $9,293,343Liabilities 2016: $5,060,430Net Assets 2016: $4,232,9132016Assets 2017: $11,204,940Liabilities 2017: $6,507,888Net Assets 2017: $4,697,0522017Assets 2018: $10,982,771Liabilities 2018: $6,346,363Net Assets 2018: $4,636,4082018Assets 2019: $11,301,565Liabilities 2019: $6,568,723Net Assets 2019: $4,732,8422019Assets 2020: $11,377,013Liabilities 2020: $6,482,205Net Assets 2020: $4,894,8082020Assets 2021: $11,614,982Liabilities 2021: $6,136,096Net Assets 2021: $5,478,8862021Assets 2022: $10,595,246Liabilities 2022: $6,012,803Net Assets 2022: $4,582,4432022Assets 2024: $10,104,801Liabilities 2024: $5,589,171Net Assets 2024: $4,515,6302024

Highlighted filing

2020

Assets$11,377,013
Liabilities$6,482,205
Net Assets$4,894,808

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,540,193Expenses 2010: $725,734Net Income 2010: $814,4592010Revenue 2011: $1,999,168Expenses 2011: $1,424,923Net Income 2011: $574,2452011Expenses 2012: $860,8062012Revenue 2013: $1,689,548Expenses 2013: $1,607,482Net Income 2013: $82,0662013Revenue 2014: $1,255,768Expenses 2014: $1,526,779Net Income 2014: -$271,0112014Revenue 2015: $1,263,417Expenses 2015: $1,352,894Net Income 2015: -$89,4772015Revenue 2016: $1,303,081Expenses 2016: $1,142,513Net Income 2016: $160,5682016Revenue 2017: $1,780,941Expenses 2017: $1,316,802Net Income 2017: $464,1392017Revenue 2018: $1,445,584Expenses 2018: $1,506,228Net Income 2018: -$60,6442018Revenue 2019: $1,416,273Expenses 2019: $1,319,839Net Income 2019: $96,4342019Revenue 2020: $1,476,880Expenses 2020: $1,296,691Net Income 2020: $180,1892020Revenue 2021: $2,417,047Expenses 2021: $1,781,651Net Income 2021: $635,3962021Revenue 2022: $1,705,524Expenses 2022: $1,321,406Net Income 2022: $384,1182022Revenue 2024: $1,341,797Expenses 2024: $1,316,748Net Income 2024: $25,0492024

Highlighted filing

2020

Revenue$1,476,880
Expenses$1,296,691
Net Income$180,189
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$1,476,880
Mission and Program Overview

Mission

To improve the quality of life by providing safe, decent, affordable housing and economic opportunities for low and moderate income individuals and families throughout our fifteen county service area.

To improve the quality of life by providing safe, decent, affordable housing and economic opportunities for low and moderate income individuals and families throughout our sixteen county service area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,770,944$7,824,264▲ $53,320
Cash and Non-Interest-Bearing Accounts$446,991$408,515▼ $38,476
Accounts Receivable$94,924$155,528▲ $60,604
Total Assets$11,301,565$11,377,013▲ $75,448
Other Assets Total$2,988,706$2,988,706→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,284,942$6,168,763▼ $116,179
Other Liabilities$233,657$248,084▲ $14,427
Accounts Payable and Accrued Expenses$50,124$65,358▲ $15,234
Total Liabilities$6,568,723$6,482,205▼ $86,518
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,986,856$2,986,856→ $0
Net Assets Without Donor Restrictions$1,745,986$1,907,952▲ $161,966
Total Net Assets Fund Balance$4,732,842$4,894,808▲ $161,966
Total Liabilities and Net Assets / Fund Balance$11,301,565$11,377,013▲ $75,448

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,854,824$1,618,059$8,472,883
Land$706,540-$706,540
Other Land Buildings$262,900-$262,900
Other Assets Org$2,988,706--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rudy SpryChairman
Jamie L DevinePresident
Pamela TidwellVice Chair
Rudolph WalkerDirector
Thomas Boyd Term EndedDirector
Helen SonsTreasurer/se
Revenue and Support

Revenue Composition

Contributions and Grants
$58,761
Program Service Revenue
$1,379,463
Investment Income
$9
Other Revenue
$38,647
All Other Contributions
$25,000
Change in Net Assets
$180,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,476,880
Total Revenue per Audited Statements
$1,476,880
Total Revenue per Form 990
$1,476,880
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,091,189
Salaries, Compensation, and Employee Benefits$205,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$678,450$2,424-$680,874
Depreciation Depletion$203,293$6,287-$209,580
Other Salaries and Wages$146,284$36,571-$182,855
Interest$166,681$4,678-$171,359
Fees for Services Accounting-$17,463-$17,463
Payroll Taxes$12,118$3,029-$15,147
Other Employee Benefits$6,000$1,500-$7,500
Insurance$3,491$873-$4,364
Travel$2,342$586-$2,928
Office Expenses$1,806$451-$2,257
Conferences and Meetings$1,596$79-$1,675
Advertising$138--$138
Other Expenses$-800$-89-$-889
Total Functional Expenses$1,222,695$73,996$0$1,296,691

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,296,691
Total Expenses per Audited Statements$1,296,691
Total Expenses per Form 990$1,296,691
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
Security Deposits$221,087
Post Retirement Benefits$26,997
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

The form 990 is reviewed by management. Once approved, it is shared with the board of directors for a comment period. Once this time period is complete, and questions, if any, are addressed, the form 990 is filed with the interal revenue service and related state filings.

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

All board members are required to sign an annual conflict of interest policy declaration as well as openly discuss matters during the year if changes arise.

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

The president's salary is reviewed and approved by the board of directors annually.

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

Other keys employees salaries are approved by the president and submitted to the board for approval as part of the annual budget process.

Form 990, Page 6, Part VI, Line 19

The company makes its governing documents, conflict of interest policy and financial statements available to the public upon request at its corporate office.

Filing and Contact Details

Filer

Filer Name
Community Assistance Provider
EIN
58-2478817
Phone
8037710050
Address
PO BOX 2623, COLUMBIA, SC 29202

Signing Officer

Name
Jamie L Devine
Title
President
Phone
8037712288
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jamie L Devine
Formed
1999
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
7
Volunteers
10

Preparer

Firm
Glaser and Company LLC
Address
1859 SUMMERVILLE AVE STE 800, CHARLESTON, SC 29405
Preparer
Erik M Glaser CPA
Phone
8438490179
Supplemental Narrative

Additional Explanations

Form 990, Part III

We provide supporting services and training at our rental complexes. In addition, we manage our owner occupied rehabilitation program in the impoverished rural areas we serve. We find that mainly elderly, disabled and very low-income citizens have no funds to maintain the home and live without decent (indoor) plumbing and heating in order to continue to live in the home that they made sacrifices to own. In many of these rural communities we are the only resource available to restore the home to safety and decency standards that many americans take for granted. Our programs have led to the creation of 15-20 new homeowners from the low income community every year since 2002. In partnerhsip with scs housing home, richland county home, lexington county home and the city of columbia home funds, our owner-occupied rehab specialist has created over 100 housing rehabilitiation projects for elderly and disabled low-income citizens each year since 2002. Our apartment complexes - dillon place, sequoia place, patterson place, sloan place, zion place, carrington place, and ridge terrace - help to assure the availability of safe, decent and affordable low-income housing in the columbia and lexington, sc area. Supporting services are provided in an effort to lead residents to homeownership and other economic opportunities. Community assistance provider also owns and manages over eighty single family homes throughout richland and lexington county, sc, which provide much needed affordable rentals in very nice communities. Currently the organization has two full-time counselors who provide foreclose prevention, counseling and access to to south carolina's federally funded mortgage help program. Through schelp, which the organization has funded through 2017, has enabled the organization to assist 400 families to remain in their homes. Community assistance provider has also constructed over thirty homes for sale to modest income families. We have received our first gold leed certified units which utilizes geothermal heating and air conditioning which saves signficant dollars for the resident. In 2010, the organization received the national housing assistance council's thrive award. In 2011, the organization received south carolina association of comunity development corporation's eagle award as the highest performing cdc of the year. In 2013, the organization received the "creative housing in development" award form the south carolina state housing authority.

Form 990, Part XI, Line 9

BAD DEBTS -18,223

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WE PROVIDE SUPPORTING SERVICES AND TRAINING AT OUR RENTAL COMPLEXES. IN ADDITION, WE MANAGE OUR OWNER OCCUPIED REHABILITATION PROGRAM IN THE IMPOVERISHED RURAL AREAS WE SERVE. WE FIND THAT MAINLY ELDERLY, DISABLED AND VERY LOW-INCOME CITIZENS HAVE NO FUNDS TO MAINTAIN THE HOME AND LIVE WITHOUT DECENT (INDOOR) PLUMBING AND HEATING IN ORDER TO CONTINUE TO LIVE IN THE HOME THAT THEY MADE SACRIFICES TO OWN. IN MANY OF THESE RURAL COMMUNITIES WE ARE THE ONLY RESOURCE AVAILABLE TO RESTORE THE HOME TO SAFETY AND DECENCY STANDARDS THAT MANY AMERICANS TAKE FOR GRANTED. OUR PROGRAMS HAVE LED TO THE CREATION OF 15-20 NEW HOMEOWNERS FROM THE LOW INCOME COMMUNITY EVERY YEAR SINCE 2002. IN PARTNERHSIP WITH SCS HOUSING HOME, RICHLAND COUNTY HOME, LEXINGTON COUNTY HOME AND THE CITY OF COLUMBIA HOME FUNDS, OUR OWNER-OCCUPIED REHAB SPECIALIST HAS CREATED OVER 100 HOUSING REHABILITIATION PROJECTS FOR ELDERLY AND DISABLED LOW-INCOME CITIZENS EACH YEAR SINCE 2002. OUR APARTMENT COMPLEXES - DILLON PLACE, SEQUOIA PLACE, PATTERSON PLACE, SLOAN PLACE, ZION PLACE, CARRINGTON PLACE, AND RIDGE TERRACE - HELP TO ASSURE THE AVAILABILITY OF SAFE, DECENT AND AFFORDABLE LOW-INCOME HOUSING IN THE COLUMBIA AND LEXINGTON, SC AREA. SUPPORTING SERVICES ARE PROVIDED IN AN EFFORT TO LEAD RESIDENTS TO HOMEOWNERSHIP AND OTHER ECONOMIC OPPORTUNITIES. COMMUNITY ASSISTANCE PROVIDER ALSO OWNS AND MANAGES OVER EIGHTY SINGLE FAMILY HOMES THROUGHOUT RICHLAND AND LEXINGTON COUNTY, SC, WHICH PROVIDE MUCH NEEDED AFFORDABLE RENTALS IN VERY NICE COMMUNITIES. CURRENTLY THE ORGANIZATION HAS TWO FULL-TIME COUNSELORS WHO PROVIDE FORECLOSE PREVENTION, COUNSELING AND ACCESS TO TO SOUTH CAROLINA'S FEDERALLY FUNDED MORTGAGE HELP PROGRAM. THROUGH SCHELP, WHICH THE ORGANIZATION HAS FUNDED THROUGH 2017, HAS ENABLED THE ORGANIZATION TO ASSIST 400 FAMILIES TO REMAIN IN THEIR HOMES. COMMUNITY ASSISTANCE PROVIDER HAS ALSO CONSTRUCTED OVER THIRTY HOMES FOR SALE TO MODEST INCOME FAMILIES. WE HAVE RECEIVED OUR FIRST GOLD LEED CERTIFIED UNITS WHICH UTILIZES GEOTHERMAL HEATING AND AIR CONDITIONING WHICH SAVES SIGNFICANT DOLLARS FOR THE RESIDENT. IN 2010, THE ORGANIZATION RECEIVED THE NATIONAL HOUSING ASSISTANCE COUNCIL'S THRIVE AWARD. IN 2011, THE ORGANIZATION RECEIVED SOUTH CAROLINA ASSOCIATION OF COMUNITY DEVELOPMENT CORPORATION'S EAGLE AWARD AS THE HIGHEST PERFORMING CDC OF THE YEAR. IN 2013, THE ORGANIZATION RECEIVED THE "CREATIVE HOUSING IN DEVELOPMENT" AWARD FORM THE SOUTH CAROLINA STATE HOUSING AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY MANAGEMENT. ONCE APPROVED, IT IS SHARED WITH THE BOARD OF DIRECTORS FOR A COMMENT PERIOD. ONCE THIS TIME PERIOD IS COMPLETE, AND QUESTIONS, IF ANY, ARE ADDRESSED, THE FORM 990 IS FILED WITH THE INTERAL REVENUE SERVICE AND RELATED STATE FILINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST POLICY DECLARATION AS WELL AS OPENLY DISCUSS MATTERS DURING THE YEAR IF CHANGES ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PRESIDENT'S SALARY IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER KEYS EMPLOYEES SALARIES ARE APPROVED BY THE PRESIDENT AND SUBMITTED TO THE BOARD FOR APPROVAL AS PART OF THE ANNUAL BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPANY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST AT ITS CORPORATE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BAD DEBTS -18,223
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
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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.$10.1$5.59$4.52$1.34$1.32$0.03
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.6$6.01$4.58$1.71$1.32$0.38
2021Summary only. Only limited summary data is available for this year.$11.6$6.14$5.48$2.42$1.78$0.64
2020Detailed filing. Detailed filing data is available for this year.$11.4$6.48$4.89$1.48$1.30$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$6.57$4.73$1.42$1.32$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$6.35$4.64$1.45$1.51$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$6.51$4.70$1.78$1.32$0.46
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.29$5.06$4.23$1.30$1.14$0.16
2015Detailed filing. Detailed filing data is available for this year.$8.82$4.72$4.10$1.26$1.35$0.09
2014Detailed filing. Detailed filing data is available for this year.$8.71$4.20$4.51$1.26$1.53$0.27
2013Detailed filing. Detailed filing data is available for this year.$8.47$3.84$4.63$1.69$1.61$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.98$2.35$4.63$0.86
2011Summary only. Only limited summary data is available for this year.$5.07$1.68$3.38$2.00$1.42$0.57
2010Summary only. Only limited summary data is available for this year.$4.00$1.19$2.81$1.54$0.73$0.81