Civic Intelligence

Rape Victim Services DBA Lotus

990 • Fiscal year 2019 • EIN 61-1107734

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 25, 2019

PO 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

71st percentile

0.28x

Higher debt load relative to assets than 71% of similar nonprofits.

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

Liabilities / Revenue

64th percentile

0.19x

Higher debt load relative to revenue than 64% of similar nonprofits.

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

Net Margin

87th percentile

37%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

57th percentile

$76,405

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

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

Asset Growth

99th percentile

361%

Faster asset growth than 99% of similar nonprofits.

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

Revenue Growth

93rd percentile

95%

Faster revenue growth than 93% of similar nonprofits.

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

Assets

Up

$2,188,476

Up $1,714,243 (+361%) from 2018

Net Assets

Up

$1,570,689

Up $1,196,355 (+320%) from 2018

Liabilities

Up

$617,787

Up $517,888 (+518%) from 2018

Revenue

Up

$3,238,253

Up $1,579,512 (+95%) from 2018

Expenses

Up

$2,041,898

Up $478,948 (+31%) from 2018

Net Income

Up

$1,196,355

Up $1,100,564 (+1149%) from 2018

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

2019

Assets$2,188,476
Liabilities$617,787
Net Assets$1,570,689

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

2019

Revenue$3,238,253
Expenses$2,041,898
Net Income$1,196,355
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 25, 2019
Return Version
2018v3.1
Gross Receipts
$3,247,593
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

Lotus is kentucky's designated children's advocacy and sexual violence resource center for the purchase area region. Our mission is to support survivors, strengthen families, and empower communities. At lotus, we see the goal of recovery as not only surviving trauma but also opening up to the possibilities of hope, healing, and growth. Lotus is committed to ending child abuse and sexual violence. We are working to cultivate a collective, unified community that meets survivors with compassion and a culture that simply does not tolerate interpersonal violence. We have been fostering transformative, lasting changes for survivors to truly heal and reclaim their lives since 1987. All services are provided free of charge.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$117,006$1,154,984▲ $1,037,978
Pledges and Grants Receivable$258,733$867,070▲ $608,337
Cash and Non-Interest-Bearing Accounts$97,669$163,307▲ $65,638
Prepaid Expenses and Deferred Charges$825$3,115▲ $2,290
Total Assets$474,233$2,188,476▲ $1,714,243
Liabilities
Accounts Payable and Accrued Expenses$12,860$507,727▲ $494,867
Other Liabilities$87,039$110,060▲ $23,021
Total Liabilities$99,899$617,787▲ $517,888
Net Assets / Fund Balance
Unrestricted Net Assets$374,334$1,570,689▲ $1,196,355
Total Net Assets Fund Balance$374,334$1,570,689▲ $1,196,355
Total Liabilities and Net Assets / Fund Balance$474,233$2,188,476▲ $1,714,243

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$569,244$73,984$643,228
Equipment$57,859$255,588$313,447
Land$50,000-$50,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lori W BrownExecutive DiFT$76,405$76,405

Board Members and Trustees

NameTitle
Jennifer Horbelt BondsChair
Jackie HarrisChair-elect
Cheryl WaldoPast Chair
Adam OgleDirector
Dr Miranda TerryDirector
Dr Peter WeberDirector
Jessica NewmanDirector
Kristen WorakDirector
Lucas BremerDirector
Misty CatesDirector
Sara DrokeDirector
Tiffany BenberryDirector
Whitney EvansDirector
Mike HansenSecretary
Dawn MasonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,186,191
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$52,061
All Other Contributions
$726,326
Change in Net Assets
$1,196,355

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 Commercial2$529,808
Other Non Cash Contri Table1$1,392
Total Noncash Contributions3$531,200

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,238,253
Total Revenue per Audited Statements
$3,238,253
Total Revenue per Form 990
$3,238,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,419,611
Other Expenses$622,287
Total Fundraising Expense$116,728
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$653,546$52,668$40,237$746,451
Pension Plan Contributions$318,739$39,439$31,739$389,917
Occupancy$191,528$23,699-$215,227
Other Employee Benefits$114,825$14,208$11,434$140,467
Current Officers, Directors, Trustees, and Key Employees$19,101$30,562$26,742$76,405
Payroll Taxes$54,256$6,713$5,402$66,371
Travel$57,503--$57,503
Office Expenses$47,507$5,879-$53,386
Insurance$22,298$2,759$824$25,881
Advertising-$24,707-$24,707
Depreciation Depletion$18,996$2,350-$21,346
All Other Expenses$6,862$9,521$350$16,733
Fees for Services Other$14,266$1,203-$15,469
Other Expenses$13,227$26,609-$13,227
Information Technology-$3,136-$3,136
Total Functional Expenses$1,665,304$259,866$116,728$2,041,898

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,041,898
Total Expenses per Audited Statements$2,041,898
Total Expenses per Form 990$2,041,898
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,401
Fundraising Direct Expenses$9,340
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Men Who Cook Fu$61,401$61,401$5,340$56,061
Total Events$61,401$61,401$9,340$52,061
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 Liabilities$65,711
Liabilities for Compensated Absences$44,349
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
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 the 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 of the 990 is submitted to the board of directors, via email, for their review prior to filing with the internal revenue service.

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

Compensation for all employees is reviewed and approved annually 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
PO BOX 8506, PADUCAH, KY 42002-8506
Doing Business As
Lotus

Signing Officer

Name
Lori W Brown
Title
Executive Director
Phone
2705344422
Signed
2019-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori W Brown
Formed
1987
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
26

Preparer

Firm
Clayton Byrd & Meeks Llp
Address
720 BROADWAY ST, PADUCAH, KY 42001-6806
Preparer
Greg L Yates CPA
Phone
2704438763
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item C

LOTUS

FORM 990 - ORGANIZATION'S MISSION

Lotus is kentucky's designated children's advocacy and sexual violence resource center for the purchase area region. Our mission is to support survivors, strengthen families, and empower communities. At lotus, we see the goal of recovery as not only surviving trauma but also opening up to the possibilities of hope, healing, and growth. Lotus is committed to ending child abuse and sexual violence. We are working to cultivate a collective, unified community that meets survivors with compassion and a culture that simply does not tolerate interpersonal violence. We have been fostering transformative, lasting changes for survivors to truly heal and reclaim their lives since 1987. All services are provided free of charge.

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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