Civic Intelligence

Muhlenberg County Opportunity Center Inc.

990 • Fiscal year 2017 • EIN 61-0665523

Jul 01, 2016 to Jun 30, 2017 • Filed on May 29, 2018

PO Box 99Powderly, KY 42367

(270) 338-5970

Siviq Scores

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

Liabilities / Assets

89th percentile

0.46x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

85th percentile

0.14x

Higher debt load relative to revenue than 85% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

36th percentile

-1.5%

Higher net margin than 36% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

87th percentile

$30,999

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

39th percentile

-2.6%

Faster asset growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

78th percentile

30%

Faster revenue growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Down

$147,590

Down $3,940 (-2.6%) from 2016

Net Assets

Down

$79,813

Down $7,315 (-8.4%) from 2016

Liabilities

Up

$67,777

Up $3,375 (+5.2%) from 2016

Revenue

Up

$473,695

Up $108,216 (+30%) from 2016

Expenses

Up

$481,012

Up $11,701 (+2.5%) from 2016

Net Income

Up

-$7,317

Up $96,515 (+93%) from 2016

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

2017

Assets$147,590
Liabilities$67,777
Net Assets$79,813

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

2017

Revenue$473,695
Expenses$481,012
Net Income-$7,317
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 29, 2018
Return Version
2016v3.1
Gross Receipts
$490,299
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$115,033$108,218▼ $6,815
Cash and Non-Interest-Bearing Accounts$9,166$14,291▲ $5,125
Accounts Receivable$11,882$9,455▼ $2,427
Investments in Publicly Traded Securities$7,266$7,394▲ $128
Prepaid Expenses and Deferred Charges$4,245$4,245→ $0
Savings and Temporary Cash Investments$3,938$3,987▲ $49
Total Assets$151,530$147,590▼ $3,940
Liabilities
Accounts Payable and Accrued Expenses$63,306$66,282▲ $2,976
Other Liabilities$1,096$1,495▲ $399
Total Liabilities$64,402$67,777▲ $3,375
Net Assets / Fund Balance
Unrestricted Net Assets$87,128$79,813▼ $7,315
Total Net Assets Fund Balance$87,128$79,813▼ $7,315
Total Liabilities and Net Assets / Fund Balance$151,530$147,590▼ $3,940

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$59,592$366,951$426,543
Equipment$47,126$171,950$219,076
Land$1,500-$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gretchen DavisExecutive DiFT$30,999$30,999

Board Members and Trustees

NameTitle
Robert L SmithPresident
Debbie PorterDirector
Julie PendleyDirector
Laura DozerDirector
Lisa PooleDirector
Peggy WilliamsDirector
Randy PhillipsDirector
Rev Otis L CunninghamDirector
Rev Steven NeelDirector
Ryan DriskillDirector
Timothy DukesDirector
Tammy RectorFinance Mana
Laura ElliotSecretary
Kathleen MitchellVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$86,434
Program Service Revenue
$214,281
Investment Income
$-5,412
Other Revenue
$178,392
All Other Contributions
$58,797
Change in Net Assets
$-7,317
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$362,189
Other Expenses$118,823
Total Fundraising Expense$1,180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$266,417$19,499-$285,916
Current Officers, Directors, Trustees, and Key Employees-$30,999-$30,999
Depreciation Depletion$26,533$1,997-$28,530
Payroll Taxes$21,966$3,658-$25,624
Insurance$17,491$4,989-$22,480
Comp Disqual Persons-$19,650-$19,650
Travel$15,550$482-$16,032
Occupancy$9,521$3,143-$12,664
All Other Expenses$4,291$4,854-$9,145
Office Expenses$1,949$4,688-$6,637
Other Expenses$564$2,354$1,180$2,918
Fees for Services Other$2,300--$2,300
Fees for Services Accounting-$550-$550
Advertising-$214-$214
Total Functional Expenses$373,244$106,588$1,180$481,012
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$1,495
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
PO BOX 99, POWDERLY, KY 42367

Signing Officer

Name
Gretchen Davis
Title
Executive Director
Phone
2703385970
Signed
2018-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gretchen Davis
Formed
1966
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
79
Volunteers
3

Preparer

Firm
Berry Kington & Utley Psc
Address
2822 N MAIN ST, MADISONVILLE, KY 42431-9484
Preparer
Shellie K Utley CPA
Phone
2708213355
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0266417
IRS990/OtherSalariesAndWagesGrp/TotalAmt0285916
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03658
IRS990/PayrollTaxesGrp/ProgramServicesAmt021966
IRS990/PayrollTaxesGrp/TotalAmt025624
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04245
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04245
IRS990/PrincipalOfficerNm0GRETCHEN DAVIS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WORKSHOP INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0214281
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0214281
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CENTER PROVIDES A WORK ENVIRONMENT FOR THE MENTALLY AND PHYSICALLY CHALLENGED THROUGH OPERATIONS OF A THRIFT SHOP, THRIFT GROCERY STORE, AND VARIOUS RECYCLING OPERATIONS. APPROXIMATELY 10 CLIENTS ARE SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0250879
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0178392
IRS990/ProgSrvcAccomActy3Grp/Desc0THE CENTER PROVIDES UNDER A SUBCONTRACT WITH THE STATE OF KENTUCKY A WORK ACTIVITY SHELTER FOR THE MENTALLY AND PHYSICALLY CHALLENGED WITH LIMITED SKILL AND LIMITED OPPORTUNITIES FOR COMPETITIVE EMPLOYMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01079
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt064030
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02727
IRS990/PYOtherExpensesAmt0150034
IRS990/PYOtherRevenueAmt0203968
IRS990/PYProgramServiceRevenueAmt094754
IRS990/PYRevenuesLessExpensesAmt0-103832
IRS990/PYSalariesCompEmpBnftPaidAmt0319277
IRS990/PYTotalExpensesAmt0469311
IRS990/PYTotalRevenueAmt0365479
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-7317
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0214281
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03938
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03987
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt086434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt064029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt093574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt074116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt075391
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0393544
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0326
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0354
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0383
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0430
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0214457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt094754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0140073
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0189047
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt069764
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0708095
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0188608
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0252242
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0330867
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0345326
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0519602
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01636645
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0326
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0354
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0383
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0430
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01669
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt02738284
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0489499
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0411025
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0564514
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0608489
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0664757
IRS990ScheduleA/Total509Grp/TotalAmt02738284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0489675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0411351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0564868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0608872
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0665187
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02739953
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt059592
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0366951
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0426543
IRS990ScheduleD/EquipmentGrp/BookValueAmt047126
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0171950
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0219076
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01495
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0108218
IRS990ScheduleD/TotalLiabilityAmt01495
IRS990/ScheduleJRequiredInd0false
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/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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0151530
IRS990/TotalAssetsEOYAmt0147590
IRS990/TotalAssetsGrp/BOYAmt0151530
IRS990/TotalAssetsGrp/EOYAmt0147590
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt086434
IRS990/TotalEmployeeCnt079
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01180
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106588
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0373244
IRS990/TotalFunctionalExpensesGrp/TotalAmt0481012
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt064402
IRS990/TotalLiabilitiesEOYAmt067777
IRS990/TotalLiabilitiesGrp/BOYAmt064402
IRS990/TotalLiabilitiesGrp/EOYAmt067777
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087128

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