Civic Intelligence

Liberty County Senior Citizens Association Inc.

990 • Fiscal year 2016 • EIN 59-1769552

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 14, 2017

PO Box 730Bristol, FL 32321

(850) 643-5613

Siviq Scores

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

Liabilities / Assets

48th percentile

0.03x

Higher debt load relative to assets than 48% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

42nd percentile

0.02x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

57th percentile

5.6%

Higher net margin than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

66th percentile

$50,818

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

72nd percentile

12%

Faster asset growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

93rd percentile

94%

Faster revenue growth than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$375,220

Up $41,161 (+12%) from 2015

Net Assets

Up

$362,449

Up $37,118 (+11%) from 2015

Liabilities

Up

$12,771

Up $4,043 (+46%) from 2015

Revenue

Up

$663,970

Up $320,945 (+94%) from 2015

Expenses

Up

$626,853

Up $291,779 (+87%) from 2015

Net Income

Up

$37,117

Up $29,166 (+367%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $389,562Liabilities 2010: $0Net Assets 2010: $389,5622010Assets 2011: $375,467Liabilities 2011: $14,192Net Assets 2011: $361,2752011Assets 2012: $353,666Liabilities 2012: $745Net Assets 2012: $352,9212012Assets 2013: $345,598Liabilities 2013: $12,420Net Assets 2013: $333,1782013Assets 2014: $317,379Liabilities 2014: $0Net Assets 2014: $317,3792014Assets 2015: $334,059Liabilities 2015: $8,728Net Assets 2015: $325,3312015Assets 2016: $375,220Liabilities 2016: $12,771Net Assets 2016: $362,4492016Assets 2017: $362,885Liabilities 2017: $0Net Assets 2017: $362,8852017Assets 2018: $386,488Liabilities 2018: $0Net Assets 2018: $386,4882018Assets 2019: $465,075Liabilities 2019: $0Net Assets 2019: $465,0752019Assets 2020: $660,709Liabilities 2020: $0Net Assets 2020: $660,7092020Assets 2021: $725,305Liabilities 2021: $161Net Assets 2021: $725,1442021Assets 2022: $702,808Liabilities 2022: $161Net Assets 2022: $702,6472022Assets 2023: $694,205Liabilities 2023: $0Net Assets 2023: $694,2052023Assets 2024: $793,160Liabilities 2024: $0Net Assets 2024: $793,1602024

Highlighted filing

2016

Assets$375,220
Liabilities$12,771
Net Assets$362,449

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $369,362Expenses 2010: $372,119Net Income 2010: -$2,7572010Revenue 2011: $343,224Expenses 2011: $371,511Net Income 2011: -$28,2872011Revenue 2012: $354,573Expenses 2012: $362,927Net Income 2012: -$8,3542012Revenue 2013: $382,713Expenses 2013: $402,457Net Income 2013: -$19,7442013Revenue 2014: $384,746Expenses 2014: $400,545Net Income 2014: -$15,7992014Revenue 2015: $343,025Expenses 2015: $335,074Net Income 2015: $7,9512015Revenue 2016: $663,970Expenses 2016: $626,853Net Income 2016: $37,1172016Revenue 2017: $572,373Expenses 2017: $571,936Net Income 2017: $4372017Revenue 2018: $527,988Expenses 2018: $504,385Net Income 2018: $23,6032018Revenue 2019: $646,981Expenses 2019: $568,394Net Income 2019: $78,5872019Revenue 2020: $744,567Expenses 2020: $548,933Net Income 2020: $195,6342020Revenue 2021: $624,542Expenses 2021: $560,107Net Income 2021: $64,4352021Revenue 2022: $646,474Expenses 2022: $668,971Net Income 2022: -$22,4972022Revenue 2023: $691,557Expenses 2023: $699,999Net Income 2023: -$8,4422023Revenue 2024: $935,703Expenses 2024: $836,748Net Income 2024: $98,9552024

Highlighted filing

2016

Revenue$663,970
Expenses$626,853
Net Income$37,117
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$669,808
Mission and Program Overview

Mission

To provide services to the elderly (age 60+)

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$325,331$362,449▲ $37,118
Land, Buildings, and Equipment, Net$293,129$283,417▼ $9,712
Accounts Receivable$27,152$53,967▲ $26,815
Cash and Non-Interest-Bearing Accounts$1,822$25,867▲ $24,045
Savings and Temporary Cash Investments$11,956$11,969▲ $13
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$334,059$375,220▲ $41,161
Liabilities
Accounts Payable and Accrued Expenses$8,728$12,771▲ $4,043
Total Liabilities$8,728$12,771▲ $4,043
Net Assets / Fund Balance
Total Net Assets Fund Balance$325,331$362,449▲ $37,118
Total Liabilities and Net Assets / Fund Balance$334,059$375,220▲ $41,161

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$274,177$75,823$350,000
Equipment$7,740$91,719$99,459
Land$1,500-$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann KincaidExecutive DirectorFT$50,818$50,818

Board Members and Trustees

NameTitle
Marty FairclothFund Raising Chairman
Rudy SumnerPresident
Curtis L FletcherVice President
Sue SorrellAaa Director
Brett PhilipsDirector
Daniel StanleyDirector
Danny RobertsDirector
Darryll JohnsonDirector
Lisa ShulerDirector
Melissa SandersDirector
Peggy ShiverDirector
Rhonda LewisDirector
Ricky BrownDirector
Ronny TraylorDirector
Rosetta DaughtreyDirector
Mary MiltonAaa Advisory COU
Revenue and Support

Revenue Composition

Contributions and Grants
$630,469
Program Service Revenue
$29,692
Investment Income
$13
Other Revenue
$3,796
All Other Contributions
$8,352
Change in Net Assets
$37,117
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$396,993
Other Expenses$229,860
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,105$68,850-$312,955
Current Officers, Directors, Trustees, and Key Employees-$50,818-$50,818
Travel$38,178$386-$38,564
Office Expenses$34,313--$34,313
Payroll Taxes$20,570$10,242-$30,812
Occupancy$20,181--$20,181
All Other Expenses$18,736$710-$19,446
Insurance$9,799--$9,799
Depreciation Depletion-$9,712-$9,712
Other Expenses$11,535$6,955-$6,955
Pension Plan Contributions$1,616$792-$2,408
Advertising$98--$98
Total Functional Expenses$478,388$148,465$0$626,853
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,634
Fundraising Direct Expenses$5,838
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
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
Yes
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 11B

The 990 is reviewed at the first board meeting after receiving a copy of the prepared 990.

Form 990, Part VI, Section B, Line 12C

If there was a finding, the executive committee would meet and their finding would be reported to the entire board.

Form 990, Part VI, Section B, Line 15A

Through contracts every 5 or 7 years

Form 990, Part VI, Section C, Line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
Liberty County Senior Citizens
EIN
59-1769552
Phone
8506435613
Address
PO BOX 730, BRISTOL, FL 32321

Signing Officer

Name
Rudy Sumner
Title
President
Phone
8506435613
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rudy Sumner
Formed
1976
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
20
Volunteers
20

Preparer

Firm
Carr Riggs & Ingram LLC
Address
PO BOX 1606, MARIANNA, FL 32447
Preparer
Sara Applewhite CPA
Phone
8505263207
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING 1.

Raw XML AppendixShowing 400 of 466 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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IRS990/OtherExpensesGrp/TotalAmt112016
IRS990/OtherExpensesGrp/TotalAmt211535
IRS990/OtherExpensesGrp/TotalAmt36955
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt068850
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0244105
IRS990/OtherSalariesAndWagesGrp/TotalAmt0312955
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010242
IRS990/PayrollTaxesGrp/ProgramServicesAmt020570
IRS990/PayrollTaxesGrp/TotalAmt030812
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0792
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01616
IRS990/PensionPlanContributionsGrp/TotalAmt02408
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0RUDY SUMNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID WAIVER
IRS990/ProgramServiceRevenueGrp/Desc1PROJECT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029326
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1366
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029326
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1366
IRS990/ProgSrvcAccomActy2Grp/Desc0HOMEBOUND SERVICES-TO PROVIDE HOMEMAKING SERVICES, RESPITE, AND PERSONAL CARE TO APPROXIMATELY 75 CLIENTS, PRIMARILY SENIOR CITIZENS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0326606
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt023177
IRS990/ProgSrvcAccomActy3Grp/Desc0CONGREGATE SERVICES AND CASE MANAGEMENT-TO PROVIDE COMPANIONSHIP, SOCIALIZATION, RECREATION, HEALTH SUPPORT, AND TRANSPORTATION TO APPROXIMATELY 50 SENIOR CITIZENS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt093955
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02411
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0322822
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0115
IRS990/PYOtherExpensesAmt095324
IRS990/PYOtherRevenueAmt01633
IRS990/PYProgramServiceRevenueAmt018455
IRS990/PYRevenuesLessExpensesAmt07951
IRS990/PYSalariesCompEmpBnftPaidAmt0239750
IRS990/PYTotalExpensesAmt0335074
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0343025
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt037117
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04104
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011956
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011969
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0630469
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0322822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0365537
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0288421
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0226956
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01834205
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0115
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt070
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt066
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0274
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt043790
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99990
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt01834205
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0630469
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0322822
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0365537
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0288421
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0226956
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01834205
IRS990ScheduleA/TotalSupportAmt01834479
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0274177
IRS990ScheduleD/BuildingsGrp/DepreciationAmt075823
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0350000
IRS990ScheduleD/EquipmentGrp/BookValueAmt07740
IRS990ScheduleD/EquipmentGrp/DepreciationAmt091719
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt099459
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0283417
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED AT THE FIRST BOARD MEETING AFTER RECEIVING A COPY OF THE PREPARED 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF THERE WAS A FINDING, THE EXECUTIVE COMMITTEE WOULD MEET AND THEIR FINDING WOULD BE REPORTED TO THE ENTIRE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THROUGH CONTRACTS EVERY 5 OR 7 YEARS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0334059
IRS990/TotalAssetsEOYAmt0375220
IRS990/TotalAssetsGrp/BOYAmt0334059
IRS990/TotalAssetsGrp/EOYAmt0375220
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0630469
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0148465
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0478388
IRS990/TotalFunctionalExpensesGrp/TotalAmt0626853
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08728
IRS990/TotalLiabilitiesEOYAmt012771

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.93$0.00$7.93$9.36$8.37$0.99
2023Detailed filing. Detailed filing data is available for this year.$6.94$0.00$6.94$6.92$7.00$0.08
2022Detailed filing. Detailed filing data is available for this year.$7.03$0.00$7.03$6.46$6.69$0.22
2021Detailed filing. Detailed filing data is available for this year.$7.25$0.00$7.25$6.25$5.60$0.64
2020Detailed filing. Detailed filing data is available for this year.$6.61$0.00$6.61$7.45$5.49$1.96
2019Detailed filing. Detailed filing data is available for this year.$4.65$0.00$4.65$6.47$5.68$0.79
2018Detailed filing. Detailed filing data is available for this year.$3.86$0.00$3.86$5.28$5.04$0.24
2017Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$5.72$5.72$0.00
2016Detailed filing. Detailed filing data is available for this year.$3.75$0.13$3.62$6.64$6.27$0.37
2015Detailed filing. Detailed filing data is available for this year.$3.34$0.09$3.25$3.43$3.35$0.08
2014Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.17$3.85$4.01$0.16
2013Detailed filing. Detailed filing data is available for this year.$3.46$0.12$3.33$3.83$4.02$0.20
2012Summary only. Only limited summary data is available for this year.$3.54$0.01$3.53$3.55$3.63$0.08
2011Summary only. Only limited summary data is available for this year.$3.75$0.14$3.61$3.43$3.72$0.28
2010Summary only. Only limited summary data is available for this year.$3.90$0.00$3.90$3.69$3.72$0.03