Civic Intelligence

Muhlenberg County Opportunity Center Inc.

990 • Fiscal year 2018 • EIN 61-0665523

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 02, 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

86th percentile

0.31x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

46th percentile

1.6%

Higher net margin than 46% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

87th percentile

$31,446

Higher top officer pay than 87% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

31st percentile

-8.2%

Faster asset growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

51st percentile

1.7%

Faster revenue growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$135,531

Down $12,059 (-8.2%) from 2017

Net Assets

Up

$93,469

Up $13,656 (+17%) from 2017

Liabilities

Down

$42,062

Down $25,715 (-38%) from 2017

Revenue

Up

$481,521

Up $7,826 (+1.7%) from 2017

Expenses

Down

$473,802

Down $7,210 (-1.5%) from 2017

Net Income

Up

$7,719

Up $15,036 (+205%) from 2017

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

2018

Assets$135,531
Liabilities$42,062
Net Assets$93,469

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

2018

Revenue$481,521
Expenses$473,802
Net Income$7,719
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 2, 2018
Return Version
2017v2.3
Gross Receipts
$485,521
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$108,218$85,812▼ $22,406
Cash and Non-Interest-Bearing Accounts$14,291$31,992▲ $17,701
Investments in Publicly Traded Securities$7,394$7,673▲ $279
Accounts Receivable$9,455$6,027▼ $3,428
Prepaid Expenses and Deferred Charges$4,245--
Savings and Temporary Cash Investments$3,987$4,027▲ $40
Total Assets$147,590$135,531▼ $12,059
Liabilities
Accounts Payable and Accrued Expenses$66,282$39,970▼ $26,312
Other Liabilities$1,495$2,092▲ $597
Total Liabilities$67,777$42,062▼ $25,715
Net Assets / Fund Balance
Unrestricted Net Assets$79,813$93,469▲ $13,656
Total Net Assets Fund Balance$79,813$93,469▲ $13,656
Total Liabilities and Net Assets / Fund Balance$147,590$135,531▼ $12,059

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$50,991$375,552$426,543
Equipment$33,321$185,755$219,076
Land$1,500-$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gretchen DavisExecutive DiFT$31,446$31,446

Board Members and Trustees

NameTitle
Kathleen MyersPresident
Debbie PorterDirector
Julie PendleyDirector
Lisa PooleDirector
Otis L CunninghamDirector
Peggy WilliamsDirector
Randy PhillipsDirector
Steven NeelDirector
Timothy DukesDirector
Laura ElliotSecretary
Ryan DriskillVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$43,859
Program Service Revenue
$259,240
Investment Income
$189
Other Revenue
$178,233
All Other Contributions
$24,383
Change in Net Assets
$7,719
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$373,133
Other Expenses$100,669
Total Fundraising Expense$260
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$283,906$29,120-$313,026
Current Officers, Directors, Trustees, and Key Employees-$31,446-$31,446
Payroll Taxes$23,226$5,435-$28,661
Depreciation Depletion$20,834$1,567-$22,401
Insurance$13,984$6,856-$20,840
All Other Expenses$3,316$7,805-$11,121
Occupancy$4,691$3,046-$7,737
Office Expenses$1,854$5,377-$7,231
Travel$5,657$553-$6,210
Fees for Services Accounting-$3,620-$3,620
Other Expenses$2,423$919$260$3,342
Advertising$10$104-$114
Total Functional Expenses$367,420$106,122$260$473,802
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$2,092
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
2018-11-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathleen Myers
Formed
1966
Legal Domicile
Ky
Voting Board Members
11
Independent Board Members
11
Employees
74
Volunteers
2

Preparer

Firm
Berry Kington & Utley Psc
Address
2822 N MAIN ST, MADISONVILLE, KY 42431-9484
Preparer
S Jill Whaley CPA
Phone
2708213355
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0145952
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0182233
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/ExpenseAmt0762
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-5412
IRS990/PYOtherExpensesAmt0118823
IRS990/PYOtherRevenueAmt0178392
IRS990/PYProgramServiceRevenueAmt0214281
IRS990/PYRevenuesLessExpensesAmt0-7317
IRS990/PYSalariesCompEmpBnftPaidAmt0362189
IRS990/PYTotalExpensesAmt0481012
IRS990/PYTotalRevenueAmt0473695
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt07719
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0259240
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03987
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04027
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt043859
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt086434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt064029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt093574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0362012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0189
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0326
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0354
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0383
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01428
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0261188
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0214457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt094754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0140073
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0189047
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0899519
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0180146
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0330867
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0345326
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01297189
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0189
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0383
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt02558720
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0608489
IRS990ScheduleA/Total509Grp/TotalAmt02558720
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0485382
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0489675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0411351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0564868
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0608872
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02560148
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt050991
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0375552
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0426543
IRS990ScheduleD/EquipmentGrp/BookValueAmt033321
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0185755
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0219076
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt085812
IRS990ScheduleD/TotalLiabilityAmt02092
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/TotalAssetsBOYAmt0147590
IRS990/TotalAssetsEOYAmt0135531
IRS990/TotalAssetsGrp/BOYAmt0147590
IRS990/TotalAssetsGrp/EOYAmt0135531
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt043859
IRS990/TotalEmployeeCnt074
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0260
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0106122
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0367420
IRS990/TotalFunctionalExpensesGrp/TotalAmt0473802
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067777
IRS990/TotalLiabilitiesEOYAmt042062
IRS990/TotalLiabilitiesGrp/BOYAmt067777
IRS990/TotalLiabilitiesGrp/EOYAmt042062
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt079813
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt093469
IRS990/TotalProgramServiceExpensesAmt0367420
IRS990/TotalProgramServiceRevenueAmt0259240
IRS990/TotalReportableCompFromOrgAmt031446
IRS990/TotalRevenueGrp/ExclusionAmt0178233
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0259429
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0481521
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0147590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0135531
IRS990/TravelGrp/ManagementAndGeneralAmt0553
IRS990/TravelGrp/ProgramServicesAmt05657
IRS990/TravelGrp/TotalAmt06210
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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