Civic Intelligence

Harlan County Community Action Agency Inc.

990 • Fiscal year 2023 • EIN 61-0678585

Jul 01, 2022 to Jun 30, 2023 • Filed on Mar 26, 2024

PO Box 1556Harlan, KY 40831-1556

(606) 573-5335

Siviq Scores

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

Liabilities / Assets

40th percentile

0.07x

Higher debt load relative to assets than 40% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

22nd percentile

0.04x

Higher debt load relative to revenue than 22% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

23rd percentile

-8.8%

Higher net margin than 23% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

7th percentile

-14%

Faster asset growth than 7% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-10%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$2,654,528

Flat from 2023

Net Assets

Flat

$2,466,619

Flat from 2023

Liabilities

Flat

$187,909

Flat from 2023

Revenue

Flat

$5,070,490

Flat from 2023

Expenses

Flat

$5,517,126

Flat from 2023

Net Income

Flat

-$446,636

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,962,583Liabilities 2010: $314,617Net Assets 2010: $1,647,9662010Assets 2011: $1,908,425Liabilities 2011: $371,749Net Assets 2011: $1,536,6762011Assets 2012: $1,657,989Liabilities 2012: $280,929Net Assets 2012: $1,377,0602012Assets 2013: $1,498,629Liabilities 2013: $230,832Net Assets 2013: $1,267,7972013Assets 2014: $1,630,765Liabilities 2014: $446,771Net Assets 2014: $1,183,9942014Assets 2015: $1,690,990Liabilities 2015: $497,451Net Assets 2015: $1,193,5392015Assets 2016: $1,900,819Liabilities 2016: $571,358Net Assets 2016: $1,329,4612016Assets 2017: $2,236,345Liabilities 2017: $733,959Net Assets 2017: $1,502,3862017Assets 2018: $2,512,949Liabilities 2018: $940,739Net Assets 2018: $1,572,2102018Assets 2019: $2,713,135Liabilities 2019: $954,374Net Assets 2019: $1,758,7612019Assets 2020: $2,532,266Liabilities 2020: $911,695Net Assets 2020: $1,620,5712020Assets 2021: $3,037,863Liabilities 2021: $1,456,622Net Assets 2021: $1,581,2412021Assets 2022: $3,072,399Liabilities 2022: $1,485,054Net Assets 2022: $1,587,3452022Assets 2023: $2,654,528Liabilities 2023: $187,909Net Assets 2023: $2,466,6192023Assets 2023: $2,654,528Liabilities 2023: $187,909Net Assets 2023: $2,466,6192023Assets 2024: $2,772,736Liabilities 2024: $219,447Net Assets 2024: $2,553,2892024

Highlighted filing

2023

Assets$2,654,528
Liabilities$187,909
Net Assets$2,466,619

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,925,2332010Revenue 2011: $4,830,500Expenses 2011: $4,941,790Net Income 2011: -$111,2902011Expenses 2012: $2,873,5722012Expenses 2013: $2,450,0792013Revenue 2014: $3,111,569Expenses 2014: $3,195,372Net Income 2014: -$83,8032014Revenue 2015: $3,481,796Expenses 2015: $3,472,251Net Income 2015: $9,5452015Revenue 2016: $3,725,320Expenses 2016: $3,589,398Net Income 2016: $135,9222016Revenue 2017: $4,947,142Expenses 2017: $4,774,217Net Income 2017: $172,9252017Revenue 2018: $4,513,437Expenses 2018: $4,443,613Net Income 2018: $69,8242018Revenue 2019: $4,433,019Expenses 2019: $4,246,468Net Income 2019: $186,5512019Revenue 2020: $5,427,930Expenses 2020: $5,566,120Net Income 2020: -$138,1902020Revenue 2021: $4,843,741Expenses 2021: $4,883,071Net Income 2021: -$39,3302021Revenue 2022: $5,644,753Expenses 2022: $5,638,649Net Income 2022: $6,1042022Revenue 2023: $5,070,490Expenses 2023: $5,517,126Net Income 2023: -$446,6362023Revenue 2023: $5,070,490Expenses 2023: $5,517,126Net Income 2023: -$446,6362023Revenue 2024: $5,867,152Expenses 2024: $5,780,482Net Income 2024: $86,6702024

Highlighted filing

2023

Revenue$5,070,490
Expenses$5,517,126
Net Income-$446,636
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Mar 26, 2024
Return Version
2022v5.0
Gross Receipts
$5,070,490
Mission and Program Overview

Mission

The agency provides services to low income families, displaced workers, and senior citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,157,664$1,156,320▼ $1,344
Pledges and Grants Receivable$1,010,360$782,161▼ $228,199
Cash and Non-Interest-Bearing Accounts$904,375$716,047▼ $188,328
Total Assets$3,072,399$2,654,528▼ $417,871
Liabilities
Deferred Revenue$1,314,071$0▼ $1,314,071
Accounts Payable and Accrued Expenses$96,184$125,248▲ $29,064
Other Liabilities$74,799$62,661▼ $12,138
Total Liabilities$1,485,054$187,909▼ $1,297,145
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,587,345$2,466,619▲ $879,274
Total Net Assets Fund Balance$1,587,345$2,466,619▲ $879,274
Total Liabilities and Net Assets / Fund Balance$3,072,399$2,654,528▼ $417,871

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,001,245$2,510,631$3,511,876
Land$155,075-$155,075
Compensation and Service Providers

Board Members and Trustees

NameTitle
Roland CornettBoard Chairman
Ashlee SullivanBoard Member
Bill MooreBoard Member
Brent RoarkBoard Member
Charles MortonBoard Member
Clark BaileyBoard Member
Dan MosleyBoard Member
Dr Sharon ColtonBoard Member
George MasseyBoard Member
Jack MiniardBoard Member
James HowardBoard Member
Janet WhiteBoard Member
Joe GreishopBoard Member
Luther BlantonBoard Member
Nobe BakerBoard Member
Preson McclainBoard Member
Tim HowardBoard Member
Wendy FlamaryBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$3,680,296
Program Service Revenue
$1,257,650
Investment Income
$125
Other Revenue
$132,419
All Other Contributions
$2,832
Change in Net Assets
$-446,636
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,041,308
Salaries, Compensation, and Employee Benefits$2,475,818
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,769,775$706,043-$2,475,818
Depreciation Depletion$281,961--$281,961
All Other Expenses$256,903--$256,903
Insurance$106,231$22,891-$129,122
Other Expenses$117,894--$117,894
Office Expenses$71,908--$71,908
Fees for Services Accounting$12,073$20,641-$32,714
Travel$13,795--$13,795
Total Functional Expenses$4,767,551$749,575$0$5,517,126
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
Accrued Vacation$62,661
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the 990 is presented to the board of directors.

Form 990, Part VI, Section B, Line 12C

These policies are updated by the board of directors annually.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Harlan County Community
EIN
61-0678585
Phone
6065735335
Address
PO BOX 1556, HARLAN, KY 40831-1556

Signing Officer

Name
Donna Pace
Title
Executive Director
Phone
6065735335
Signed
2024-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donna Pace
Formed
1969
Legal Domicile
Ky
Voting Board Members
18
Independent Board Members
0
Employees
226
Volunteers
0

Preparer

Firm
Cloyd & Associates Psc
Address
1301 W 5TH STREET, LONDON, KY 40741
Preparer
Madgel Miller CPA
Phone
6068648110
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IRS990/OfficeExpensesGrp/TotalAmt071908
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CLIENT BENEFITS
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc2TRAINING AND TECHNICAL
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt01716625
IRS990/OtherExpensesGrp/ProgramServicesAmt1245195
IRS990/OtherExpensesGrp/ProgramServicesAmt2175191
IRS990/OtherExpensesGrp/ProgramServicesAmt3117894
IRS990/OtherExpensesGrp/TotalAmt01716625
IRS990/OtherExpensesGrp/TotalAmt1245195
IRS990/OtherExpensesGrp/TotalAmt2175191
IRS990/OtherExpensesGrp/TotalAmt3117894
IRS990/OtherLiabilitiesGrp/BOYAmt074799
IRS990/OtherLiabilitiesGrp/EOYAmt062661
IRS990/OtherRevenueMiscGrp/Desc0OTHER INKIND
IRS990/OtherRevenueMiscGrp/Desc1OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0108578
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt123841
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0108578
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt123841
IRS990/OtherRevenueTotalAmt0132419
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0706043
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01769775
IRS990/OtherSalariesAndWagesGrp/TotalAmt02475818
IRS990/PartialLiquidationInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01010360
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0782161
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DONNA PACE
IRS990/PriorPeriodAdjustmentsAmt01325910
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENU
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01257650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01257650
IRS990/ProgSrvcAccomActy2Grp/Desc0LOW INCOME HEATING ENERGY ASSISTANCE PROGRAM
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0844476
IRS990/ProgSrvcAccomActy3Grp/Desc0WORKFORCE INNOVATION AND OPPORTUNITY ACT
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01222995
IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0528921
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt04240580
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0147
IRS990/PYOtherExpensesAmt03440623
IRS990/PYOtherRevenueAmt028613
IRS990/PYProgramServiceRevenueAmt01375413
IRS990/PYRevenuesLessExpensesAmt06104
IRS990/PYSalariesCompEmpBnftPaidAmt02198026
IRS990/PYTotalExpensesAmt05638649
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05644753
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-446636
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01260482
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0557261
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0524645
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0439351
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02781739
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt0108578
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt09152
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0117730
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03306
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03431
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99880
IRS990ScheduleA/PublicSupportPY170Pct00.99780
IRS990ScheduleA/PublicSupportTotal170Amt02899469
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01369060
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0566413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0524645
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0439351
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02899469
IRS990ScheduleA/TotalSupportAmt02902900
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/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01001245
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02510631
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt03511876
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03511876
IRS990ScheduleD/LandGrp/BookValueAmt0155075
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0155075
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0155075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt062661
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED VACATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01156320
IRS990ScheduleD/TotalLiabilityAmt062661
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PRESENTED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THESE POLICIES ARE UPDATED BY THE BOARD OF DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03072399
IRS990/TotalAssetsEOYAmt02654528
IRS990/TotalAssetsGrp/BOYAmt03072399
IRS990/TotalAssetsGrp/EOYAmt02654528
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03680296
IRS990/TotalEmployeeCnt0226
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0749575
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04767551
IRS990/TotalFunctionalExpensesGrp/TotalAmt05517126
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01485054
IRS990/TotalLiabilitiesEOYAmt0187909
IRS990/TotalLiabilitiesGrp/BOYAmt01485054
IRS990/TotalLiabilitiesGrp/EOYAmt0187909
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01587345
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02466619

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.77$0.22$2.55$5.87$5.78$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.65$0.19$2.47$5.07$5.52$0.45
2023Summary only. Only limited summary data is available for this year.$2.65$0.19$2.47$5.07$5.52$0.45
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$1.49$1.59$5.64$5.64$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$1.46$1.58$4.84$4.88$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.91$1.62$5.43$5.57$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$0.95$1.76$4.43$4.25$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.51$0.94$1.57$4.51$4.44$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.24$0.73$1.50$4.95$4.77$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.90$0.57$1.33$3.73$3.59$0.14
2015Detailed filing. Detailed filing data is available for this year.$1.69$0.50$1.19$3.48$3.47$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.63$0.45$1.18$3.11$3.20$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.23$1.27$2.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.66$0.28$1.38$2.87
2011Summary only. Only limited summary data is available for this year.$1.91$0.37$1.54$4.83$4.94$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.96$0.31$1.65$3.93