Civic Intelligence

Hazard-Perry County Senior Citizens Inc.

990 • Fiscal year 2015 • EIN 61-0668023

Jul 01, 2014 to Jun 30, 2015 • Filed on Apr 23, 2016

PO Box 7068Hazard, KY 41702-7068

(606) 436-5095

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

14th percentile

-25%

Higher net margin than 14% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

30th percentile

-8.6%

Faster asset growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

11th percentile

-44%

Faster revenue growth than 11% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$393,768

Down $37,022 (-8.6%) from 2014

Net Assets

Down

$391,591

Down $37,441 (-8.7%) from 2014

Liabilities

Up

$2,177

Up $419 (+24%) from 2014

Revenue

Down

$54,359

Down $43,318 (-44%) from 2014

Expenses

Down

$67,816

Down $5,590 (-7.6%) from 2014

Net Income

Down

-$13,457

Down $37,728 (-155%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $360,915Liabilities 2012: $5,982Net Assets 2012: $354,9332012Assets 2013: $412,011Liabilities 2013: $3,546Net Assets 2013: $408,4652013Assets 2014: $430,790Liabilities 2014: $1,758Net Assets 2014: $429,0322014Assets 2015: $393,768Liabilities 2015: $2,177Net Assets 2015: $391,5912015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016Assets 2017: $374,734Liabilities 2017: $2,178Net Assets 2017: $372,5562017Assets 2018: $350,617Liabilities 2018: $4,211Net Assets 2018: $346,4062018Assets 2019: $301,478Liabilities 2019: $4,2102019Assets 2020: $263,914Liabilities 2020: $4,210Net Assets 2020: $259,7042020Assets 2021: $258,924Liabilities 2021: $4,210Net Assets 2021: $254,7142021Assets 2022: $274,917Liabilities 2022: $0Net Assets 2022: $274,9172022Assets 2023: $287,259Liabilities 2023: $0Net Assets 2023: $287,2592023Assets 2024: $305,327Liabilities 2024: $0Net Assets 2024: $305,3272024

Highlighted filing

2015

Assets$393,768
Liabilities$2,177
Net Assets$391,591

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $105,353Expenses 2012: $85,817Net Income 2012: $19,5362012Revenue 2013: $116,657Expenses 2013: $74,839Net Income 2013: $41,8182013Revenue 2014: $97,677Expenses 2014: $73,406Net Income 2014: $24,2712014Revenue 2015: $54,359Expenses 2015: $67,816Net Income 2015: -$13,4572015Revenue 2016: $41,880Expenses 2016: $51,871Net Income 2016: -$9,9912016Revenue 2017: $53,478Expenses 2017: $62,521Net Income 2017: -$9,0432017Revenue 2018: $80,415Expenses 2018: $102,325Net Income 2018: -$21,9102018Revenue 2019: $29,915Expenses 2019: $79,053Net Income 2019: -$49,1382019Revenue 2020: $15,920Expenses 2020: $53,484Net Income 2020: -$37,5642020Revenue 2021: $4,080Expenses 2021: $5,280Net Income 2021: -$1,2002021Revenue 2022: $40,638Expenses 2022: $20,435Net Income 2022: $20,2032022Revenue 2023: $42,612Expenses 2023: $30,270Net Income 2023: $12,3422023Revenue 2024: $44,956Expenses 2024: $26,888Net Income 2024: $18,0682024

Highlighted filing

2015

Revenue$54,359
Expenses$67,816
Net Income-$13,457
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Apr 23, 2016
Return Version
2014v6.0
Gross Receipts
$54,359
Mission and Program Overview

Mission

Programs for aging population

Provide various programs for aging population provide vehicle passenger service to and from center

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$429,032$391,591▼ $37,441
Investments Other Securities$246,107$247,084▲ $977
Cash and Non-Interest-Bearing Accounts$147,473$141,932▼ $5,541
Accounts Receivable$37,210$4,752▼ $32,458
Total Assets$430,790$393,768▼ $37,022
Liabilities
Accounts Payable and Accrued Expenses$1,758$2,177▲ $419
Total Liabilities$1,758$2,177▲ $419
Net Assets / Fund Balance
Total Net Assets Fund Balance$429,032$391,591▼ $37,441
Total Liabilities and Net Assets / Fund Balance$430,790$393,768▼ $37,022

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$247,084--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rocky HudsonChairmanpres
Betty Jo HollidayBoard Member
Glynna RichieBoard Member
Janet SmithBoard Member
Jimmy Lindon MayorBoard Member
Kurt LockenvitzBoard Member
Neil NapierBoard Member
Scott Alexander Judge ExBoard Member
Willie WagersBoard Member
Beth Ann Couch CaudillExecutive Director
Tammy FeltnerSecretarytre
Revenue and Support

Revenue Composition

Contributions and Grants
$42,676
Program Service Revenue
$0
Investment Income
$1,365
Other Revenue
$10,318
All Other Contributions
$756
Change in Net Assets
$-13,457

Audited Revenue Reconciliation

Revenue per Audited Statements
$54,359
Total Revenue per Audited Statements
$54,359
Total Revenue per Form 990
$54,359
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,816
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$13,611--$13,611
Other Expenses$12,001--$12,001
All Other Expenses$10,781--$10,781
Office Expenses$4,932--$4,932
Occupancy$1,971--$1,971
Fees for Services Accounting$500--$500
Conferences and Meetings$140--$140
Information Technology$59--$59
Total Functional Expenses$67,816$0$0$67,816

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$67,816
Total Expenses per Audited Statements$67,816
Total Expenses per Form 990$67,816
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Radio Day$41,920$41,920-$41,920
Total Events$41,920$41,920-$41,920
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
Audit committee
Yes
Backup withholding compliance
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
No
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 governing body review Part VI line 11

Governing body will review the return

Governing documents etc available to public Part VI line 19

Documents are available upon request

Filing and Contact Details

Filer

Filer Name
Hazard Perry County Senior Citizens
EIN
61-0668023
Address
PO BOX 7068, HAZARD, KY 41702-7068
Doing Business As
Perry County Park Log Building

Signing Officer

Name
Beth Caudill
Title
Executive Direc
Signed
2016-04-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rocky Hudson
Formed
1967
Legal Domicile
Ky
Voting Board Members
11
Independent Board Members
11
Employees
0

Preparer

Firm
Chris Gooch CPA
Address
PO BOX 1536, Hazard, KY 41702
Preparer
Chris Gooch
Phone
6064365700
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

To adjust net assets to audited amount.

List of other expenses Part IX line 24E

SEE ATTACHED SCHEDULE

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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/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01880
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01849
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03725
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010309
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt023101
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73520
IRS990ScheduleA/PublicSupportPY170Pct00.74100
IRS990ScheduleA/PublicSupportTotal170Amt0342570
IRS990ScheduleA/SubstantialContributorsTotAmt0113062
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt042676
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt083404
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0114777
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0103504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0111271
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0455632
IRS990ScheduleA/TotalSupportAmt0465941
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/ScheduleBRequiredInd0true
IRS990ScheduleD/ExpensesSubtotalAmt067816
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0247084
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueSubtotalAmt054359
IRS990ScheduleD/TotalBookValueSecuritiesAmt0247084
IRS990ScheduleD/TotalExpensesPerForm990Amt067816
IRS990ScheduleD/TotalRevenuePerForm990Amt054359
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt054359
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt067816
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Radio Day
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt041920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt041920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt041920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt041920
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt041920
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Governing body will review the return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents are available upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2To adjust net assets to audited amount.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE ATTACHED SCHEDULE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other expenses Part IX line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0430790
IRS990/TotalAssetsEOYAmt0393768
IRS990/TotalAssetsGrp/BOYAmt0430790
IRS990/TotalAssetsGrp/EOYAmt0393768
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt042676
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt067816
IRS990/TotalFunctionalExpensesGrp/TotalAmt067816
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01758
IRS990/TotalLiabilitiesEOYAmt02177
IRS990/TotalLiabilitiesGrp/BOYAmt01758
IRS990/TotalLiabilitiesGrp/EOYAmt02177
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0429032
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0391591
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt067816
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011683
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt054359
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0430790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0393768
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt013611
IRS990/TravelGrp/TotalAmt013611
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 8
IRS990/USAddress/CityNm0BULAN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041722
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0www.hpcscc.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETH CAUDILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-04-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAZARD PERRY COUNTY SENIOR CITIZENS
ReturnHeader/Filer/BusinessNameControlTxt0HAZA
ReturnHeader/Filer/EIN0610668023
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 7068
ReturnHeader/Filer/USAddress/CityNm0HAZARD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0417027068
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311534250
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chris Gooch CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1536
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hazard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY

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