Civic Intelligence

Muhlenberg County Opportunity Center Inc.

990 • Fiscal year 2016 • EIN 61-0665523

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 09, 2016

615 Opportunity WayGreenville, KY 42345

(270) 338-5970

Siviq Scores

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

Liabilities / Assets

88th percentile

0.43x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

12th percentile

-28%

Higher net margin than 12% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

82nd percentile

$16,244

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

11th percentile

-41%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

25th percentile

-19%

Faster revenue growth than 25% of similar nonprofits.

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

Assets

Down

$151,530

Down $107,028 (-41%) from 2015

Net Assets

Down

$87,128

Down $103,904 (-54%) from 2015

Liabilities

Down

$64,402

Down $3,124 (-4.6%) from 2015

Revenue

Down

$365,479

Down $86,643 (-19%) from 2015

Expenses

Down

$469,311

Down $59,120 (-11%) from 2015

Net Income

Down

-$103,832

Down $27,523 (-36%) 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 2012: $438,076Liabilities 2012: $45,477Net Assets 2012: $392,5992012Assets 2013: $384,600Liabilities 2013: $59,009Net Assets 2013: $325,5912013Assets 2014: $343,279Liabilities 2014: $77,767Net Assets 2014: $265,5122014Assets 2015: $258,558Liabilities 2015: $67,526Net Assets 2015: $191,0322015Assets 2016: $151,530Liabilities 2016: $64,402Net Assets 2016: $87,1282016Assets 2017: $147,590Liabilities 2017: $67,777Net Assets 2017: $79,8132017Assets 2018: $135,531Liabilities 2018: $42,062Net Assets 2018: $93,4692018Assets 2019: $527,019Liabilities 2019: $93,918Net Assets 2019: $433,1012019Assets 2020: $524,497Liabilities 2020: $182,793Net Assets 2020: $341,7042020Assets 2021: $357,810Liabilities 2021: $331,932Net Assets 2021: $25,8782021Assets 2022: $709,000Liabilities 2022: $9,694Net Assets 2022: $699,3062022Assets 2023: $707,524Liabilities 2023: $6,905Net Assets 2023: $700,6192023Assets 2024: $675,702Liabilities 2024: $55,073Net Assets 2024: $620,6292024

Highlighted filing

2016

Assets$151,530
Liabilities$64,402
Net Assets$87,128

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2012: $530,370Expenses 2012: $525,895Net Income 2012: $4,4752012Revenue 2013: $480,014Expenses 2013: $548,202Net Income 2013: -$68,1882013Revenue 2014: $481,138Expenses 2014: $542,513Net Income 2014: -$61,3752014Revenue 2015: $452,122Expenses 2015: $528,431Net Income 2015: -$76,3092015Revenue 2016: $365,479Expenses 2016: $469,311Net Income 2016: -$103,8322016Revenue 2017: $473,695Expenses 2017: $481,012Net Income 2017: -$7,3172017Revenue 2018: $481,521Expenses 2018: $473,802Net Income 2018: $7,7192018Revenue 2019: $1,105,824Expenses 2019: $761,130Net Income 2019: $344,6942019Revenue 2020: $1,099,407Expenses 2020: $1,190,804Net Income 2020: -$91,3972020Revenue 2021: $244,179Expenses 2021: $560,005Net Income 2021: -$315,8262021Revenue 2022: $1,749,884Expenses 2022: $1,076,456Net Income 2022: $673,4282022Revenue 2023: $1,399,181Expenses 2023: $1,397,868Net Income 2023: $1,3132023Revenue 2024: $1,400,802Expenses 2024: $1,480,792Net Income 2024: -$79,9902024

Highlighted filing

2016

Revenue$365,479
Expenses$469,311
Net Income-$103,832
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 9, 2016
Return Version
2015v2.1
Gross Receipts
$413,753
Mission and Program Overview

Mission

To provide evaluation and training for adults who are mentally and physically challenged in the muhlenberg and hopkins county areas of kentucky.

To provide evaluation and training for adults that are mentally and physically challenged in the muhlenberg and hopkins county areas of kentucky.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$144,963$115,033▼ $29,930
Accounts Receivable$15,185$11,882▼ $3,303
Cash and Non-Interest-Bearing Accounts$37,546$9,166▼ $28,380
Investments in Publicly Traded Securities$7,229$7,266▲ $37
Prepaid Expenses and Deferred Charges$4,245$4,245→ $0
Savings and Temporary Cash Investments$49,390$3,938▼ $45,452
Total Assets$258,558$151,530▼ $107,028
Liabilities
Accounts Payable and Accrued Expenses$66,453$63,306▼ $3,147
Other Liabilities$1,073$1,096▲ $23
Total Liabilities$67,526$64,402▼ $3,124
Net Assets / Fund Balance
Unrestricted Net Assets$191,032$87,128▼ $103,904
Total Net Assets Fund Balance$191,032$87,128▼ $103,904
Total Liabilities and Net Assets / Fund Balance$258,558$151,530▼ $107,028

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$68,194$366,565$434,759
Equipment$45,339$215,093$260,432
Land$1,500-$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele GishExecutive Di-$16,244$16,244
Michele GishExecutive Director-$16,244$16,244
Karen WardAccountantFT$6,400$6,400

Board Members and Trustees

NameTitle
Robert L SmithPresident
Laura ElliotSecretary
Kathleen MitchellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$64,030
Program Service Revenue
$94,754
Investment Income
$2,727
Other Revenue
$203,968
All Other Contributions
$35,170
Change in Net Assets
$-103,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,277
Other Expenses$150,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$232,389$41,421-$273,810
Occupancy$30,776$3,959-$34,735
Depreciation Depletion$29,930--$29,930
Insurance$20,734$3,455-$24,189
Payroll Taxes$17,647$5,176-$22,823
Comp Disqual Persons-$16,244-$16,244
Office Expenses$3,407$7,908-$11,315
Travel$10,824--$10,824
Current Officers, Directors, Trustees, and Key Employees-$6,400-$6,400
Other Expenses$1,337$1,512-$2,849
All Other Expenses$907$793-$1,700
Fees for Services Accounting-$500-$500
Advertising$32$332-$364
Interest-$333-$333
Total Functional Expenses$361,185$108,126$0$469,311
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
Other Liabilities$1,096
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

All business matters undertaken by the center shall be approved at any meeting that a quorum is present. A quorum is a majority of the active or currently seated directors, vacancies are not counted.

Form 990, Page 6, Part VI, Line 11B

The executive committee reviewed the form 990 in detail. The entire board received a copy of the form 990 and the highlights of the form 990 were covered in a board meeting.

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

Each employee is given a personnel policy manual when they are hired and are required to sign it.

Form 990, Page 6, Part VI, Line 19

The muhlenberg county opportunity center will make its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Muhlenberg County Opportunity
EIN
61-0665523
Phone
2703385970
Address
615 OPPORTUNITY WAY, GREENVILLE, KY 42345

Signing Officer

Name
Gretchen Davis
Title
Executive Director
Phone
2703385970
Signed
2016-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michele Gish
Formed
1966
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
13
Employees
77
Volunteers
10

Preparer

Firm
Berry Kington & Utley Psc
Address
2822 N MAIN ST, MADISONVILLE, KY 42431-9484
Preparer
Shellie K Utley CPA
Phone
2708213355
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -1 total -1

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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/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0330867
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0345326
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0519602
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0416187
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01864224
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0354
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0430
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0909
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02402
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.99920
IRS990ScheduleA/PublicSupportPY509Pct00.99830
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0608489
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0664757
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0766495
IRS990ScheduleA/Total509Grp/TotalAmt03015280
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0665187
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0767404
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03017682
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IRS990ScheduleD/BuildingsGrp/BookValueAmt068194
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0366565
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0434759
IRS990ScheduleD/EquipmentGrp/BookValueAmt045339
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0215093
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0260432
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0115033
IRS990ScheduleD/TotalLiabilityAmt01096
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHELE GISH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIR.
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt016244
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL BUSINESS MATTERS UNDERTAKEN BY THE CENTER SHALL BE APPROVED AT ANY MEETING THAT A QUORUM IS PRESENT. A QUORUM IS A MAJORITY OF THE ACTIVE OR CURRENTLY SEATED DIRECTORS, VACANCIES ARE NOT COUNTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE COMMITTEE REVIEWED THE FORM 990 IN DETAIL. THE ENTIRE BOARD RECEIVED A COPY OF THE FORM 990 AND THE HIGHLIGHTS OF THE FORM 990 WERE COVERED IN A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH EMPLOYEE IS GIVEN A PERSONNEL POLICY MANUAL WHEN THEY ARE HIRED AND ARE REQUIRED TO SIGN IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MUHLENBERG COUNTY OPPORTUNITY CENTER WILL MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -1 TOTAL -1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0361185
IRS990/TotalFunctionalExpensesGrp/TotalAmt0469311
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt064402
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IRS990/TotalLiabilitiesGrp/EOYAmt064402
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt087128
IRS990/TotalProgramServiceExpensesAmt0361185
IRS990/TotalProgramServiceRevenueAmt094754
IRS990/TotalReportableCompFromOrgAmt022644
IRS990/TotalRevenueGrp/ExclusionAmt0206368
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt095081
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0365479
IRS990/TotalVolunteersCnt010
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0151530
IRS990/TravelGrp/ProgramServicesAmt010824
IRS990/TravelGrp/TotalAmt010824
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0191032
IRS990/UnrestrictedNetAssetsGrp/EOYAmt087128
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01901 TARTAN DRIVE
IRS990/USAddress/CityNm0MADISONVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042431
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GRETCHEN DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum02703385970
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MUHLENBERG COUNTY OPPORTUNITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0MUHL
ReturnHeader/Filer/EIN0610665523
ReturnHeader/Filer/PhoneNum02703385970
ReturnHeader/Filer/USAddress/AddressLine1Txt0615 OPPORTUNITY WAY
ReturnHeader/Filer/USAddress/CityNm0GREENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042345
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611330161
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BERRY KINGTON & UTLEY PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02822 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MADISONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0424319484
ReturnHeader/PreparerPersonGrp/PhoneNum02708213355

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