Civic Intelligence

Rape Victim Services DBA Lotus

990 • Fiscal year 2016 • EIN 61-1107734

Jul 01, 2015 to Jun 30, 2016 • Filed on Dec 16, 2016

P O Box 8506Paducah, KY 42002-8506

(270) 534-4422

Siviq Scores

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

Liabilities / Assets

70th percentile

0.19x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.05x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

42nd percentile

0.4%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

76th percentile

$68,500

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

68th percentile

9.3%

Faster asset growth than 68% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

51st percentile

3.6%

Faster revenue growth than 51% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$276,221

Up $23,485 (+9.3%) from 2015

Net Assets

Up

$222,945

Up $717 (+0.3%) from 2015

Liabilities

Up

$53,276

Up $22,768 (+75%) from 2015

Revenue

Up

$969,701

Up $33,388 (+3.6%) from 2015

Expenses

Up

$965,705

Up $44,048 (+4.8%) from 2015

Net Income

Down

$3,996

Down $10,660 (-73%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $255,252Liabilities 2011: $25,318Net Assets 2011: $229,9342011Assets 2012: $270,675Liabilities 2012: $24,410Net Assets 2012: $246,2652012Assets 2013: $257,703Liabilities 2013: $27,951Net Assets 2013: $229,7522013Assets 2014: $237,491Liabilities 2014: $28,542Net Assets 2014: $208,9492014Assets 2015: $252,736Liabilities 2015: $30,508Net Assets 2015: $222,2282015Assets 2016: $276,221Liabilities 2016: $53,276Net Assets 2016: $222,9452016Assets 2017: $393,420Liabilities 2017: $114,877Net Assets 2017: $278,5432017Assets 2018: $474,233Liabilities 2018: $99,899Net Assets 2018: $374,3342018Assets 2019: $2,188,476Liabilities 2019: $617,787Net Assets 2019: $1,570,6892019Assets 2020: $4,100,434Liabilities 2020: $805,684Net Assets 2020: $3,294,7502020Assets 2021: $4,972,591Liabilities 2021: $1,155,495Net Assets 2021: $3,817,0962021Assets 2022: $4,494,056Liabilities 2022: $562,787Net Assets 2022: $3,931,2692022Assets 2023: $5,600,788Liabilities 2023: $542,050Net Assets 2023: $5,058,7382023Assets 2024: $5,689,163Liabilities 2024: $226,390Net Assets 2024: $5,462,7732024

Highlighted filing

2016

Assets$276,221
Liabilities$53,276
Net Assets$222,945

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $827,7272011Expenses 2012: $799,4542012Expenses 2013: $851,3792013Revenue 2014: $822,817Expenses 2014: $843,074Net Income 2014: -$20,2572014Revenue 2015: $936,313Expenses 2015: $921,657Net Income 2015: $14,6562015Revenue 2016: $969,701Expenses 2016: $965,705Net Income 2016: $3,9962016Revenue 2017: $1,277,061Expenses 2017: $1,219,865Net Income 2017: $57,1962017Revenue 2018: $1,658,741Expenses 2018: $1,562,950Net Income 2018: $95,7912018Revenue 2019: $3,238,253Expenses 2019: $2,041,898Net Income 2019: $1,196,3552019Revenue 2020: $3,898,479Expenses 2020: $2,174,418Net Income 2020: $1,724,0612020Revenue 2021: $3,346,881Expenses 2021: $2,824,535Net Income 2021: $522,3462021Revenue 2022: $2,449,650Expenses 2022: $2,335,477Net Income 2022: $114,1732022Revenue 2023: $3,564,581Expenses 2023: $2,437,112Net Income 2023: $1,127,4692023Revenue 2024: $2,845,455Expenses 2024: $2,441,420Net Income 2024: $404,0352024

Highlighted filing

2016

Revenue$969,701
Expenses$965,705
Net Income$3,996
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Dec 16, 2016
Return Version
2015v2.1
Gross Receipts
$999,735
Mission and Program Overview

Mission

Rape victim services, inc., dba purchase area sexual assault & child advocacy center (pasac) is a 501(c)3, non-profit organization that has been providing direct services to victims of crimes since 1987. As the regionally designated rape crisis center and child advocacy center by the state of kentucky's cabinet for health and family services, the center serves the eight county purchase area region of western kentucky by providing free and confidential aid to all ages of victims of sexual crimes. The organization's mission is to promote the health and wellbeing of their community by reducing the impact and prevalence of sexual violence. The agency engages in all phases of support for victims of sexual crimes by providing a 24-hour crisis line, medical and legal advocacy, and evidenced-based clinical services. Forensic services, including forensic interviews and specialized sexual abuse exams, are provided to children under the age of 18 as needed. The center participates in all regional

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$146,855$112,793▼ $34,062
Land, Buildings, and Equipment, Net$79,170$92,067▲ $12,897
Cash and Non-Interest-Bearing Accounts$24,332$69,463▲ $45,131
Prepaid Expenses and Deferred Charges$2,379$1,898▼ $481
Total Assets$252,736$276,221▲ $23,485
Liabilities
Other Liabilities$27,137$50,048▲ $22,911
Accounts Payable and Accrued Expenses$3,371$3,228▼ $143
Total Liabilities$30,508$53,276▲ $22,768
Net Assets / Fund Balance
Unrestricted Net Assets$222,228$222,945▲ $717
Total Net Assets Fund Balance$222,228$222,945▲ $717
Total Liabilities and Net Assets / Fund Balance$252,736$276,221▲ $23,485

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$42,630$218,683$261,313
Leasehold Improvements$49,437$61,285$110,722
Compensation and Service Providers

Employees

NameTitleBaseTotal
Lori W BrownExecutive Di$68,500$68,500

Board Members and Trustees

NameTitle
Kristen WorakChair
Joni GoodmanPast Chair
Wade BramlittPresident
Amy ChesnutDirector
Deborah SmithDirector
Dr Peter WeberDirector
Jennifer Horbelt BondsDirector
Keith RoachDirector
Nikki CourseyDirector
Cheryl PierceSecretary
Jessica NewmanSecretary
Ashley GroomsTreasurer
Allen TappanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$915,590
Program Service Revenue
$2,152
Investment Income
$168
Other Revenue
$51,791
All Other Contributions
$17,296
Change in Net Assets
$3,996

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Other1$41,000
Total Noncash Contributions1$41,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$969,217
Revenue Not Reported on Financial Statements
$484
Revenue Not Reported on Form 990
$30,034
Other Revenue Adjustments
$484
Total Revenue per Audited Statements
$999,251
Total Revenue per Form 990
$969,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$753,982
Other Expenses$211,723
Total Fundraising Expense$19,470
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$323,202$54,037-$377,239
Pension Plan Contributions$127,232$40,635$3,961$171,828
Other Employee Benefits$76,789$24,525$2,390$103,704
Current Officers, Directors, Trustees, and Key Employees$6,850$51,375$10,275$68,500
Occupancy$44,779$19,806-$64,585
Payroll Taxes$24,221$7,736$754$32,711
Conferences and Meetings$24,671--$24,671
Insurance$12,419$5,032$190$17,641
All Other Expenses$10,136$6,365$36$16,537
Office Expenses$9,087$4,436-$13,523
Other Expenses$9,635$3,547-$9,635
Depreciation Depletion$6,493$2,119-$8,612
Fees for Services Accounting-$5,825-$5,825
Travel$3,368$1,644-$5,012
Fees for Services Other$4,569--$4,569
Advertising-$1,137$1,864$3,001
Information Technology-$2,228-$2,228
Total Functional Expenses$702,219$244,016$19,470$965,705

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$998,534
Total Expenses per Form 990$965,705
Expenses per Audited Statements$965,221
Expenses Not Reported on Form 990$33,313
Expenses Not Reported on Financial Statements$484
Other Expense Adjustments$484
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$81,825
Fundraising Direct Expenses$30,034
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Men Who Cook Fu$41,924$41,924$11,872$30,052
Barbeque on the$39,901$39,901$16,337$23,564
Total Events$81,825$81,825$30,034$51,791
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Provision for Compensated Absences$27,811
Payroll Liabilities$22,237
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
Yes
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, Page 6, Part VI, Line 7A

Members are elected by current board from applications received from the general public. Directors are limited to two terms.

Form 990, Page 6, Part VI, Line 11B

A draft form 990 is submitted to the board of directors by email prior to its filing with the internal revenue service.

Form 990, Page 6, Part VI, Line 15A

All compensation for all employees is reviewed annually and approved by the board of directors. No board members are compensated.

Form 990, Page 6, Part VI, Line 19

All governing documents are available to the general public upon request during regular business hours.

Filing and Contact Details

Filer

Filer Name
Rape Victim Services Inc
EIN
61-1107734
Phone
2705344422
Address
P O BOX 8506, PADUCAH, KY 42002-8506
Doing Business As
Purchase Area Sexual Assault Center

Signing Officer

Name
Lori W Brown
Title
Executive Director
Phone
2705344422
Signed
2016-12-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori W Brown
Formed
1987
Legal Domicile
Ky
Voting Board Members
13
Independent Board Members
13
Employees
17

Preparer

Firm
E Dennis Driver CPA
Address
333 BROADWAY ST STE 402, PADUCAH, KY 42001-0721
Preparer
E Dennis Driver
Phone
2704429248
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Rape victim services, inc., dba purchase area sexual assault & child advocacy center (pasac) is a 501(c)3, non-profit organization that has been providing direct services to victims of crimes since 1987. As the regionally designated rape crisis center and child advocacy center by the state of kentucky's cabinet for health and family services, the center serves the eight county purchase area region of western kentucky by providing free and confidential aid to all ages of victims of sexual crimes. The organization's mission is to promote the health and wellbeing of their community by reducing the impact and prevalence of sexual violence. The agency engages in all phases of support for victims of sexual crimes by providing a 24-hour crisis line, medical and legal advocacy, and evidenced-based clinical services. Forensic services, including forensic interviews and specialized sexual abuse exams, are provided to children under the age of 18 as needed. The center participates in all regional multi-disciplinary teams and assist with the facilitation of meetings and case management services. Finally, the center's staff, board members, and volunteers also pledge to work to prevent violence within our communities through prevention education and specialized training.

Form 990, Page 1, Part I, Line 6

Answering crisis calls and providing referral services to clients to local law enforcement and other agencies.

Form 990, Part XI, Line 9

Fund raising expenses netted 0 to revenue on the return 30,034 uncollected accounts netted 0 to revenue on the financial 0 statements -484 fund raising expenses netted 0 to income on the return -30,034 uncollectible accounts netted 0 to revenue on the finanical 0 statements 484 book / tax depreciation difference -3,279 total -3,279

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code, as amended, and has been classified as an organization that is not a private foundation under section 509(a)(2) of the code. The commonwealth of kentucky exempts organizations from taxation that have been granted exemption by the internal revenue service. The organization has applied the provisions of accounting standards codification (asc) 740, income taxes. The organization uses an acs 450-20, loss contingencies, approach for evaluating uncertain tax positions. The organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. The organization had no unrelated business income in 2016 or 2015 and paid no penalties or interest. As of june 30, 2016, the organization's federal tax filings for the years ended june 30, 2012 through june 30, 2016 remain open for review by taxing authorities.

Schedule D, Page 4, Part XI, Line 2D

Fund raising expenses netted 0 to revenue on the return 30,034

Schedule D, Page 4, Part XI, Line 4B

Uncollected accounts netted 0 to revenue on the financial 0 statements 484

Schedule D, Page 4, Part XII, Line 2D

Fund raising expenses netted 0 to income on the return 30,034 book / tax depreciation difference 3,279

Schedule D, Page 4, Part XII, Line 4B

Uncollectible accounts netted 0 to revenue on the finanical 0 statements 484

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0RAPE VICTIM SERVICES, INC., DBA PURCHASE AREA SEXUAL ASSAULT & CHILD ADVOCACY CENTER (PASAC) IS A 501(C)3, NON-PROFIT ORGANIZATION THAT HAS BEEN PROVIDING DIRECT SERVICES TO VICTIMS OF CRIMES SINCE 1987. AS THE REGIONALLY DESIGNATED RAPE CRISIS CENTER AND CHILD ADVOCACY CENTER BY THE STATE OF KENTUCKY'S CABINET FOR HEALTH AND FAMILY SERVICES, THE CENTER SERVES THE EIGHT COUNTY PURCHASE AREA REGION OF WESTERN KENTUCKY BY PROVIDING FREE AND CONFIDENTIAL AID TO ALL AGES OF VICTIMS OF SEXUAL CRIMES. THE ORGANIZATION'S MISSION IS TO PROMOTE THE HEALTH AND WELLBEING OF THEIR COMMUNITY BY REDUCING THE IMPACT AND PREVALENCE OF SEXUAL VIOLENCE. THE AGENCY ENGAGES IN ALL PHASES OF SUPPORT FOR VICTIMS OF SEXUAL CRIMES BY PROVIDING A 24-HOUR CRISIS LINE, MEDICAL AND LEGAL ADVOCACY, AND EVIDENCED-BASED CLINICAL SERVICES. FORENSIC SERVICES, INCLUDING FORENSIC INTERVIEWS AND SPECIALIZED SEXUAL ABUSE EXAMS, ARE PROVIDED TO CHILDREN UNDER THE AGE OF 18 AS NEEDED. THE CENTER PARTICIPATES IN ALL REGIONAL
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IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUND RAISING 161,729 OTHER INCOME 0
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, AS AMENDED, AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2) OF THE CODE. THE COMMONWEALTH OF KENTUCKY EXEMPTS ORGANIZATIONS FROM TAXATION THAT HAVE BEEN GRANTED EXEMPTION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION HAS APPLIED THE PROVISIONS OF ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES. THE ORGANIZATION USES AN ACS 450-20, LOSS CONTINGENCIES, APPROACH FOR EVALUATING UNCERTAIN TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME IN 2016 OR 2015 AND PAID NO PENALTIES OR INTEREST. AS OF JUNE 30, 2016, THE ORGANIZATION'S FEDERAL TAX FILINGS FOR THE YEARS ENDED JUNE 30, 2012 THROUGH JUNE 30, 2016 REMAIN OPEN FOR REVIEW BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUND RAISING EXPENSES NETTED 0 TO REVENUE ON THE RETURN 30,034
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2UNCOLLECTED ACCOUNTS NETTED 0 TO REVENUE ON THE FINANCIAL 0 STATEMENTS 484
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3FUND RAISING EXPENSES NETTED 0 TO INCOME ON THE RETURN 30,034 BOOK / TAX DEPRECIATION DIFFERENCE 3,279
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4UNCOLLECTIBLE ACCOUNTS NETTED 0 TO REVENUE ON THE FINANICAL 0 STATEMENTS 484
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4SCHEDULE D, PAGE 4, PART XII, LINE 4B
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.69$0.23$5.46$2.85$2.44$0.40
2023Detailed filing. Detailed filing data is available for this year.$5.60$0.54$5.06$3.56$2.44$1.13
2022Detailed filing. Detailed filing data is available for this year.$4.49$0.56$3.93$2.45$2.34$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.97$1.16$3.82$3.35$2.82$0.52
2020Detailed filing. Detailed filing data is available for this year.$4.10$0.81$3.29$3.90$2.17$1.72
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.62$1.57$3.24$2.04$1.20
2018Detailed filing. Detailed filing data is available for this year.$0.47$0.10$0.37$1.66$1.56$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.11$0.28$1.28$1.22$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.05$0.22$0.97$0.97$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.03$0.22$0.94$0.92$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.21$0.82$0.84$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.03$0.23$0.85
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.02$0.25$0.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.03$0.23$0.83