Civic Intelligence

Mountain Outreach Program Inc.

990 • Fiscal year 2023 • EIN 61-1278580

Jul 01, 2022 to Jun 30, 2023 • Filed on May 10, 2024

6180 College Station DriveWilliamsburg, KY 40769

(606) 539-4234

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

88th percentile

43%

Higher net margin than 88% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

100th percentile

$1,701,225

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 153.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

90th percentile

56%

Faster asset growth than 90% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

91st percentile

102%

Faster revenue growth than 91% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,773,404

Up $634,439 (+56%) from 2022

Net Assets

Up

$1,773,404

Up $634,439 (+56%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Up

$1,107,488

Up $560,071 (+102%) from 2022

Expenses

Up

$631,185

Up $3,719 (+0.6%) from 2022

Net Income

Up

$476,303

Up $556,352 (+695%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $299,780Liabilities 2010: $0Net Assets 2010: $299,7802010Assets 2011: $298,745Liabilities 2011: $0Net Assets 2011: $298,7452011Assets 2012: $277,922Liabilities 2012: $0Net Assets 2012: $277,9222012Assets 2013: $277,742Liabilities 2013: $0Net Assets 2013: $277,7422013Assets 2014: $74,326Liabilities 2014: $0Net Assets 2014: $74,3262014Assets 2015: $70,854Liabilities 2015: $0Net Assets 2015: $70,8542015Assets 2016: $95,625Liabilities 2016: $0Net Assets 2016: $95,6252016Assets 2017: $157,984Liabilities 2017: $0Net Assets 2017: $157,9842017Assets 2018: $128,854Liabilities 2018: $0Net Assets 2018: $128,8542018Assets 2019: $207,816Liabilities 2019: $0Net Assets 2019: $207,8162019Assets 2020: $661,585Liabilities 2020: $0Net Assets 2020: $661,5852020Assets 2021: $1,168,702Liabilities 2021: $0Net Assets 2021: $1,168,7022021Assets 2022: $1,138,965Liabilities 2022: $0Net Assets 2022: $1,138,9652022Assets 2023: $1,773,404Liabilities 2023: $0Net Assets 2023: $1,773,4042023Assets 2024: $1,699,137Liabilities 2024: $0Net Assets 2024: $1,699,1372024

Highlighted filing

2023

Assets$1,773,404
Liabilities$0
Net Assets$1,773,404

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $414,2512010Expenses 2011: $598,0972011Expenses 2012: $511,9232012Expenses 2013: $441,8582013Revenue 2014: $443,198Expenses 2014: $646,614Net Income 2014: -$203,4162014Revenue 2015: $805,201Expenses 2015: $808,673Net Income 2015: -$3,4722015Revenue 2016: $547,765Expenses 2016: $522,994Net Income 2016: $24,7712016Revenue 2017: $581,711Expenses 2017: $519,352Net Income 2017: $62,3592017Revenue 2018: $519,237Expenses 2018: $548,367Net Income 2018: -$29,1302018Revenue 2019: $605,648Expenses 2019: $526,686Net Income 2019: $78,9622019Revenue 2020: $540,235Expenses 2020: $532,163Net Income 2020: $8,0722020Revenue 2021: $1,057,977Expenses 2021: $550,860Net Income 2021: $507,1172021Revenue 2022: $547,417Expenses 2022: $627,466Net Income 2022: -$80,0492022Revenue 2023: $1,107,488Expenses 2023: $631,185Net Income 2023: $476,3032023Revenue 2024: $452,636Expenses 2024: $759,639Net Income 2024: -$307,0032024

Highlighted filing

2023

Revenue$1,107,488
Expenses$631,185
Net Income$476,303
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 10, 2024
Return Version
2022v5.0
Gross Receipts
$1,107,488
Mission and Program Overview

Mission

Construct housing for needy families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,074,292$715,117▼ $359,175
Other Notes and Loans Receivable, Net$64,673$536,489▲ $471,816
Pledges and Grants Receivable-$482,834-
Accounts Receivable-$38,964-
Total Assets$1,138,965$1,773,404▲ $634,439
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,088,653$1,564,956▲ $476,303
Net Assets Without Donor Restrictions$50,312$208,448▲ $158,136
Total Net Assets Fund Balance$1,138,965$1,773,404▲ $634,439
Total Liabilities and Net Assets / Fund Balance$1,138,965$1,773,404▲ $634,439
Compensation and Service Providers

Board Members and Trustees

NameTitle
Larry CockrumPresident
Quentin YoungVice President
David LewisDirector
Joe EllisonDirector
Larry BrandstetterDirector
Leslie RyserAsst Secretary
Amanda WaltonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,107,488
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$1,107,488
Change in Net Assets
$476,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$415,201
Salaries, Compensation, and Employee Benefits$215,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,499--$178,499
Other Employee Benefits$37,485--$37,485
Fees for Services Other$23,677--$23,677
Travel$21,768--$21,768
Occupancy$21,200--$21,200
All Other Expenses$6,270--$6,270
Other Expenses$4,428--$4,428
Information Technology$492--$492
Total Functional Expenses$631,185$0$0$631,185
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

The board of directors reviews form 990 prior to filing.

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

The organization has a disclosure form that is signed and reviewed annually.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available for public inspection upon request and at the discretion of the board of directors and management.

Filing and Contact Details

Filer

Filer Name
Mountain Outreach Program Inc
EIN
61-1278580
Phone
6065394234
Address
6180 COLLEGE STATION DRIVE, WILLIAMSBURG, KY 40769

Signing Officer

Name
Quentin Young
Title
CFO
Phone
6065394234
Signed
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Quentin Young
Formed
1997
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Blackburn Childers & Steagall Plc
Address
801B SUNSET DRIVE, JOHNSON CITY, TN 37604-3033
Preparer
Sarah Presnell
Phone
4232824511
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Gain on long term receivables 159,163. Investment return in excess of amounts designated for operations -1,027.

FORM 990, PART XII, LINE 2C:

The audit committee of the board of directors assumes resonsibility for oversight of the audit of the financial statements and the selection of the independent auditor. This process has not changed from the prior year.

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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt045562
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt126200
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LARRY COCKRUM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1QUENTIN YOUNG
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt01701225
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1239485
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RELIES ON A RELATED ORGANIZATION, UNIVERSITY OF THE CUMBERLANDS, TO ESTABLISH THE COMPENSATION OF THE ORGANIZATION'S CFO AND PRESIDENT, WHO ARE COMPENSATED BY THE UNIVERSITY.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A DISCLOSURE FORM THAT IS SIGNED AND REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST AND AT THE DISCRETION OF THE BOARD OF DIRECTORS AND MANAGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GAIN ON LONG TERM RECEIVABLES 159,163. INVESTMENT RETURN IN EXCESS OF AMOUNTS DESIGNATED FOR OPERATIONS -1,027.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS ASSUMES RESONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0UNIVERSITY OF THE CUMBERLANDS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0UNIVERSITY OF THE CUMBERLANDS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CUMBERLAND WELLNESS PROPERTIES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0610470593
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1261289884
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1TO ACQUIRE PROPERTIES FOR NEW MARKETS TAX CREDIT
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 12C, III-FI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06180 COLLEGE STATION DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt16180 COLLEGE STATION DRIVE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0WILLIAMSBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1WILLIAMSBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd040769
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd140769
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0631185
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0UNIVERSITY OF THE CUMBERLANDS
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01138965
IRS990/TotalAssetsEOYAmt01773404
IRS990/TotalAssetsGrp/BOYAmt01138965
IRS990/TotalAssetsGrp/EOYAmt01773404
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01107488
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0631185
IRS990/TotalFunctionalExpensesGrp/TotalAmt0631185
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01138965
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01773404
IRS990/TotalOtherCompensationAmt071762
IRS990/TotalProgramServiceExpensesAmt0631185
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01107488
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01138965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01773404
IRS990/TotReportableCompRltdOrgAmt01868948
IRS990/TravelGrp/ProgramServicesAmt021768
IRS990/TravelGrp/TotalAmt021768
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06180 COLLEGE STATION DRIVE
IRS990/USAddress/CityNm0WILLIAMSBURG
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040769
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt05

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.45$0.76$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$1.11$0.63$0.48
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.55$0.63$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$1.06$0.55$0.51
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$0.54$0.53$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.21$0.00$0.21$0.61$0.53$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.13$0.00$0.13$0.52$0.55$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.58$0.52$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.10$0.00$0.10$0.55$0.52$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.81$0.81$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.07$0.44$0.65$0.20
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.30$0.00$0.30$0.41