Civic Intelligence

Progressive Educational Program

990 • Fiscal year 2014 • EIN 61-1325746

Jul 01, 2013 to Jun 30, 2014 • Filed on May 08, 2015

Organization Profile
684 Old London RdSomerset, KY 42503

(606) 677-2514

Siviq Scores

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

Liabilities / Assets

77th percentile

0.47x

Higher debt load relative to assets than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.13x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

48th percentile

2.1%

Higher net margin than 48% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

35th percentile

-1.5%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$638,662

Down $9,868 (-1.5%) from 2013

Net Assets

Up

$337,829

Up $50,228 (+17%) from 2013

Liabilities

Down

$300,833

Down $60,096 (-17%) from 2013

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin48th percentile

Revenue

$2,342,427

No earlier filing loaded for comparison.

Expenses

Down

$2,292,200

Down $150,105 (-6.1%) from 2013

Net Income

$50,227

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$800K$600K$400K$200K$0Assets 2011: $191,328Liabilities 2011: $2,413Net Assets 2011: $188,9152011Assets 2012: $615,391Liabilities 2012: $397,947Net Assets 2012: $217,4442012Assets 2013: $648,530Liabilities 2013: $360,929Net Assets 2013: $287,6012013Assets 2014: $638,662Liabilities 2014: $300,833Net Assets 2014: $337,8292014Assets 2016: $749,643Liabilities 2016: $194,754Net Assets 2016: $554,8892016Assets 2018: $785,250Liabilities 2018: $68,644Net Assets 2018: $716,6062018Assets 2019: $180,043Liabilities 2019: $0Net Assets 2019: $180,0432019Assets 2021: $353,251Liabilities 2021: $0Net Assets 2021: $353,2512021

Highlighted filing

2014

Assets$638,662
Liabilities$300,833
Net Assets$337,829
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,459,8172011Expenses 2012: $2,352,9432012Expenses 2013: $2,442,3052013Revenue 2014: $2,342,427Expenses 2014: $2,292,200Net Income 2014: $50,2272014Revenue 2016: $2,823,649Expenses 2016: $2,666,579Net Income 2016: $157,0702016Revenue 2018: $549,414Expenses 2018: $570,306Net Income 2018: -$20,8922018Revenue 2019: $376,337Expenses 2019: $454,897Net Income 2019: -$78,5602019Revenue 2021: $706,972Expenses 2021: $531,726Net Income 2021: $175,2462021

Highlighted filing

2014

Revenue$2,342,427
Expenses$2,292,200
Net Income$50,227
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 8, 2015
Return Version
2013v4.0
Gross Receipts
$2,342,427
Mission and Program Overview

Mission

Summer educational assistance of children with learning disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$600,161$591,808▼ $8,353
Cash and Non-Interest-Bearing Accounts$48,369$46,854▼ $1,515
Total Assets$648,530$638,662▼ $9,868
Liabilities
Mortgage Notes Payable Secured by Investment Property$355,166$296,300▼ $58,866
Accounts Payable and Accrued Expenses$5,763$4,533▼ $1,230
Total Liabilities$360,929$300,833▼ $60,096
Net Assets / Fund Balance
Unrestricted Net Assets$287,601$337,829▲ $50,228
Total Net Assets Fund Balance$287,601$337,829▲ $50,228
Total Liabilities and Net Assets / Fund Balance$648,530$638,662▼ $9,868

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$428,473$50,557-
Other Land Buildings$26,223$7,152-
Land$118,000--
Equipment$19,112$47,952-
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Karen CressPresidentFT$49,570$49,570
Jeff CressVice PresidentFT$40,250$40,250
Joni CressSecretaryFT$30,193$30,193
Kathy PhelpsAssistantFT$22,165$22,165
Catie PhelpsAssistantPT$16,040$16,040
Stacey SmithAssistantPT$10,094$10,094
Hannah SmithAssistantPT$8,168$8,168
Angela HuntAssistantPT$7,752$7,752
Anthony ColarussoAssistantPT$2,975$2,975
Moriah ParkerAssistantPT$660$660
Revenue and Support

Revenue Composition

Contributions and Grants
$14,723
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$2,327,704
Change in Net Assets
$50,227
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,076,841
Total Fundraising Expense$1,896,691
Salaries, Compensation, and Employee Benefits$215,359
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$58,633$7,478$1,776,421$1,842,532
Other Salaries and Wages$98,047--$98,047
Current Officers, Directors, Trustees, and Key Employees$89,820--$89,820
Occupancy--$51,594$51,594
Depreciation Depletion$21,021--$21,021
Payroll Taxes$17,106--$17,106
Interest-$16,011-$16,011
Other Employee Benefits$10,386--$10,386
Insurance$6,780--$6,780
Fees for Services Accounting$2,088$258-$2,346
Advertising$1,075--$1,075
Office Expenses-$1,026-$1,026
Other Expenses$800$15,458$19,673$800
Total Functional Expenses$305,756$89,753$1,896,691$2,292,200
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$2,123,054
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

“Management compares the 990 return to source documents before filing with the internal revenue service.”

Governing documents etc available to public Part VI line 19

“All required documents available to public within reasonable time period upon request.”

Filing and Contact Details

Filer

EIN
61-1325746

Signing Officer

Name
Karen Cress
Title
President
Signed
2015-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karen Cress
Formed
2002
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
0
Employees
10

Preparer

Preparer
Barry Daulton CPA
Phone
6066799344
Supplemental Narrative

Additional Explanations

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

“There was a decrease of fund balancedue to rounding”

List of other expenses Part IX line 24E

“Dues subscriptions 60educational materials 43,760bank merchant fees 25contract labor 5,243maint and repairs 7,047promotional/incentives 408tools small eqpmt 2,090taxes licenses 7,478janitorial 16,417gaming payouts 1,740,263taxes licenses fees 18,291return checks 1,450”

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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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IRS990ScheduleD/LandGrp/BookValueAmt0118000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0118000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026223
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07152
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt033375
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0591808
IRS990ScheduleG/CharitableDistributionRqrInd0false
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0424635
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt014952
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt01683467
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt02123054
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt02123054
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0KAREN CRESS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine10684 OLD LONDON RD
IRS990ScheduleG/PersonsWithBooksUSAddress/City0SOMERSET
IRS990ScheduleG/PersonsWithBooksUSAddress/State0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCode042501
IRS990ScheduleG/StatesWhereGamingConductedCd0KY
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT COMPARES THE 990 RETURN TO SOURCE DOCUMENTS BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL REQUIRED DOCUMENTS AVAILABLE TO PUBLIC WITHIN REASONABLE TIME PERIOD UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THERE WAS A DECREASE OF FUND BALANCEDUE TO ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES SUBSCRIPTIONS 60EDUCATIONAL MATERIALS 43,760BANK MERCHANT FEES 25CONTRACT LABOR 5,243MAINT AND REPAIRS 7,047PROMOTIONAL/INCENTIVES 408TOOLS SMALL EQPMT 2,090TAXES LICENSES 7,478JANITORIAL 16,417GAMING PAYOUTS 1,740,263TAXES LICENSES FEES 18,291RETURN CHECKS 1,450
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
IRS990/SchoolOperatingInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0648530
IRS990/TotalAssetsEOYAmt0638662
IRS990/TotalAssetsGrp/BOYAmt0648530
IRS990/TotalAssetsGrp/EOYAmt0638662
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014723
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01896691
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt089753
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0305756
IRS990/TotalFunctionalExpensesGrp/TotalAmt02292200
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0360929
IRS990/TotalLiabilitiesEOYAmt0300833
IRS990/TotalLiabilitiesGrp/BOYAmt0360929
IRS990/TotalLiabilitiesGrp/EOYAmt0300833
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0287601
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0337829
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0305756
IRS990/TotalReportableCompFromOrgAmt0187867
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02327704
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02342427
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0648530
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0638662
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0287601
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0337829
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10684 OLD LONDON RD
IRS990/USAddress/City0SOMERSET
IRS990/USAddress/State0KY
IRS990/USAddress/ZIPCode042503
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN CRESS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10PROGRESSIVE EDUCATIONAL PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0PROG
ReturnHeader/Filer/EIN0611325746
ReturnHeader/Filer/USAddress/AddressLine10684 OLD LONDON RD
ReturnHeader/Filer/USAddress/City0SOMERSET
ReturnHeader/Filer/USAddress/State0KY
ReturnHeader/Filer/USAddress/ZIPCode042503
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10BARRY DAULTON CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10423 EAST MT VERNON ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0SOMERSET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode042501
ReturnHeader/PreparerPersonGrp/PhoneNum06066799344
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARRY DAULTON CPA
ReturnHeader/ReturnTs02015-05-13T10:33:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-07-01
ReturnHeader/TaxPeriodEndDt02014-06-30
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$638,662
Liabilities
$300,833
Net assets
$337,829
Revenue
$2,342,427
Expenses
$2,292,200
Net income
$50,227
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.00$0.35$0.71$0.53$0.18
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.18$0.00$0.18$0.38$0.45$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.07$0.72$0.55$0.57$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.19$0.55$2.82$2.67$0.16
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.30$0.34$2.34$2.29$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.36$0.29$2.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.62$0.40$0.22$2.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.19$0.00$0.19$2.46