Civic Intelligence

Muhlenberg County Opportunity Center Inc.

990 • Fiscal year 2019 • EIN 61-0665523

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 21, 2020

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

63rd percentile

0.18x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

50th percentile

0.08x

Higher debt load relative to revenue than 50% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

85th percentile

31%

Higher net margin than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

41st percentile

$31,305

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

98th percentile

289%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

95th percentile

130%

Faster revenue growth than 95% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$527,019

Up $391,488 (+289%) from 2018

Net Assets

Up

$433,101

Up $339,632 (+363%) from 2018

Liabilities

Up

$93,918

Up $51,856 (+123%) from 2018

Revenue

Up

$1,105,824

Up $624,303 (+130%) from 2018

Expenses

Up

$761,130

Up $287,328 (+61%) from 2018

Net Income

Up

$344,694

Up $336,975 (+4366%) from 2018

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

2019

Assets$527,019
Liabilities$93,918
Net Assets$433,101

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

2019

Revenue$1,105,824
Expenses$761,130
Net Income$344,694
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 21, 2020
Return Version
2018v3.2
Gross Receipts
$1,111,822
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
Accounts Receivable$6,027$415,292▲ $409,265
Land, Buildings, and Equipment, Net$85,812$71,807▼ $14,005
Cash and Non-Interest-Bearing Accounts$31,992$39,920▲ $7,928
Investments in Publicly Traded Securities$7,673--
Savings and Temporary Cash Investments$4,027--
Total Assets$135,531$527,019▲ $391,488
Liabilities
Accounts Payable and Accrued Expenses$39,970$77,301▲ $37,331
Unsecured Notes Loans Payable-$12,500-
Other Liabilities$2,092$4,117▲ $2,025
Total Liabilities$42,062$93,918▲ $51,856
Net Assets / Fund Balance
Unrestricted Net Assets$93,469$433,101▲ $339,632
Total Net Assets Fund Balance$93,469$433,101▲ $339,632
Total Liabilities and Net Assets / Fund Balance$135,531$527,019▲ $391,488

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,643$383,900$426,543
Equipment$27,664$196,261$223,925
Land$1,500-$1,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gretchen DavisExecutive DiFT$31,305$31,305

Board Members and Trustees

NameTitle
Ryan DriskillChairperson
Randy PhillipsVice Chairpe
Brent MercerDirector
Debbie PorterDirector
Julie PendleyDirector
Laura StilesDirector
Lisa PooleDirector
Otis L CunninghamDirector
Peggy WilliamsDirector
Steven NeelDirector
Laura ElliotSecretary &
Revenue and Support

Revenue Composition

Contributions and Grants
$46,612
Program Service Revenue
$1,053,710
Investment Income
$5,502
Other Revenue
$0
All Other Contributions
$36,065
Change in Net Assets
$344,694
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$657,868
Other Expenses$103,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$527,832$51,981-$579,813
Payroll Taxes$40,522$6,228-$46,750
Current Officers, Directors, Trustees, and Key Employees-$31,305-$31,305
Fees for Services Other$17,894$3,144-$21,038
Insurance$14,802$5,446-$20,248
Depreciation Depletion$17,533$1,321-$18,854
Occupancy$4,623$2,095-$6,718
All Other Expenses$3,320$2,410-$5,730
Fees for Services Accounting-$5,488-$5,488
Office Expenses$1,320$3,256-$4,576
Other Expenses$1,981$1,076-$3,057
Advertising-$408-$408
Total Functional Expenses$634,977$126,153$0$761,130
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
Payroll Taxes Payable$3,282
Sales Tax Payable$835
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
Yes
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 15A

Compensation for executive director is established by the governing body.

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
2020-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gretchen Davis
Formed
1966
Legal Domicile
Ky
Voting Board Members
11
Independent Board Members
11
Employees
83
Volunteers
2

Preparer

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

Additional Explanations

Form 990, Part XI, Line 9

Realized gain on securities carried at fmv -5,398

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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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IRS990/PrincipalOfficerNm0GRETCHEN DAVIS
IRS990/PriorPeriodAdjustmentsAmt0700
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEDICAID SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1THRIFT STORE INCOME
IRS990/ProgramServiceRevenueGrp/Desc2WORKSHOP INCOME
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0185472
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0837860
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt130378
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0837860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1185472
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230378
IRS990/ProgSrvcAccomActy2Grp/Desc0THE CENTER PROVIDES A WORK ENVIRONMENT FOR THE MENTALLY AND PHYSICALLY CHALLENGED THROUGH OPERATIONS OF A THRIFT SHOP AND VARIOUS RECYCLING OPERATIONS. APPROXIMATELY 10 CLIENTS ARE SERVED.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0150234
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0185460
IRS990/ProgSrvcAccomActy3Grp/Desc0MENTAL AND BEHAVIORAL HEALTH SERVICES PROVIDED TO MEDICAID-ELIGIBLE INDIVIDUALS. APPROXIMATELY 20 CLIENTS SERVED.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0403094
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0837872
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt043859
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0189
IRS990/PYOtherExpensesAmt0100669
IRS990/PYOtherRevenueAmt0178233
IRS990/PYProgramServiceRevenueAmt0259240
IRS990/PYRevenuesLessExpensesAmt07719
IRS990/PYSalariesCompEmpBnftPaidAmt0373133
IRS990/PYTotalExpensesAmt0473802
IRS990/PYTotalRevenueAmt0481521
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0344694
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt030378
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04027
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt046612
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt043859
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt086434
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt064029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt093574
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0334508
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0106
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0189
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0326
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0354
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01151
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0868238
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0261188
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0214457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt094754
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0140073
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01578710
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt0185472
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0180146
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt0188608
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt0252242
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt0330867
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt01137335
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0106
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0189
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0326
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0354
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01151
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99960
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt03050553
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01100322
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0485193
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0489499
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0411025
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0564514
IRS990ScheduleA/Total509Grp/TotalAmt03050553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01100428
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0485382
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0489675
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0411351
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0564868
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03051704
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt042643
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0383900
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0426543
IRS990ScheduleD/EquipmentGrp/BookValueAmt027664
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0196261
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0223925
IRS990ScheduleD/LandGrp/BookValueAmt01500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03282
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1835
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071807
IRS990ScheduleD/TotalLiabilityAmt04117
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/ExplanationTxt3COMPENSATION FOR EXECUTIVE DIRECTOR IS ESTABLISHED BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MUHLENBERG COUNTY OPPORTUNITY CENTER WILL MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5REALIZED GAIN ON SECURITIES CARRIED AT FMV -5,398
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 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0135531
IRS990/TotalAssetsEOYAmt0527019
IRS990/TotalAssetsGrp/BOYAmt0135531
IRS990/TotalAssetsGrp/EOYAmt0527019
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt046612
IRS990/TotalEmployeeCnt083
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0126153
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0634977
IRS990/TotalFunctionalExpensesGrp/TotalAmt0761130
IRS990/TotalGrossUBIAmt00

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