Civic Intelligence

Progressive Educational Program

990 • Fiscal year 2018 • EIN 61-1325746

Jul 01, 2017 to Jun 30, 2018 • Filed on May 06, 2019

Organization Profile
684 Old London RdSomerset, KY 42503

(606) 224-4203

Siviq Scores

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

Liabilities / Assets

50th percentile

0.09x

Higher debt load relative to assets than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.12x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

30th percentile

-3.8%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2018

Asset Growth

55th percentile

2.3%

Faster asset growth than 55% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Balance Sheet
Liabilities / Assets50th percentile

Assets

Up

$785,250

Up $35,607 (+4.7%) from 2016

Net Assets

Up

$716,606

Up $161,717 (+29%) from 2016

Liabilities

Down

$68,644

Down $126,110 (-65%) from 2016

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin30th percentile

Revenue

Down

$549,414

Down $2,274,235 (-81%) from 2016

Expenses

Down

$570,306

Down $2,096,273 (-79%) from 2016

Net Income

Down

-$20,892

Down $177,962 (-113%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth55th 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

2018

Assets$785,250
Liabilities$68,644
Net Assets$716,606
Open 2018 Filing

Operations Trend

Revenue Growth4th percentile

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

2018

Revenue$549,414
Expenses$570,306
Net Income-$20,892
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
May 6, 2019
Return Version
2017v2.2
Gross Receipts
$4,505,712
Mission and Program Overview

Mission

Summer educational assistance of children with learning disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$660,448$670,035▲ $9,587
Cash and Non-Interest-Bearing Accounts$208,250$115,215▼ $93,035
Total Assets$868,698$785,250▼ $83,448
Liabilities
Mortgage Notes Payable Secured by Investment Property$105,024$59,371▼ $45,653
Accounts Payable and Accrued Expenses$26,176$9,273▼ $16,903
Total Liabilities$131,200$68,644▼ $62,556
Net Assets / Fund Balance
Unrestricted Net Assets$737,498$716,606▼ $20,892
Total Net Assets Fund Balance$737,498$716,606▼ $20,892
Total Liabilities and Net Assets / Fund Balance$868,698$785,250▼ $83,448

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$379,341$99,689-
Land$118,000--
Equipment$87,869$90,752-
Leasehold Improvements$84,825$16,134-
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Karen CressPresident
Jeff CressVice President
Hannah SmithAssistant
Jeff Cress JrAssistant
Kathy PhelpsAssistant
Joni CressSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$7,457
Program Service Revenue
$13,879
Investment Income
$0
Other Revenue
$528,078
All Other Contributions
$7,457
Change in Net Assets
$-20,892
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,395
Salaries, Compensation, and Employee Benefits$250,911
Total Fundraising Expense$218,101
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$32,743$18,853$86,384$137,980
Current Officers, Directors, Trustees, and Key Employees$91,520-$22,880$114,400
Other Salaries and Wages$57,605-$14,401$72,006
Occupancy--$58,300$58,300
Depreciation Depletion$32,435--$32,435
Payroll Taxes$25,940-$6,485$32,425
Other Employee Benefits$25,664-$6,416$32,080
Office Expenses$11,613$3,871$3,871$19,355
Other Expenses$5,528$1,843$1,843$9,214
Insurance$1,314$1,314$3,941$6,569
Interest-$6,333-$6,333
Fees for Services Accounting$1,726$1,294$1,294$4,314
Fees for Services Legal$1,726$1,294$1,294$4,314
Advertising$705--$705
Total Functional Expenses$306,411$45,794$218,101$570,306
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$4,246,976
Gaming Direct Expenses$3,956,298
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
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

Filer Name
Progressive Educational Program Inc
EIN
61-1325746
Address
684 OLD LONDON RD, SOMERSET, KY 42503

Signing Officer

Name
Jeff Cress
Title
Vice President
Phone
6062244203
Signed
2019-05-06
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
6

Preparer

Firm
Barry Daulton CPA Psc
Address
423 EAST MT VERNON STREET, SOMERSET, KY 42501
Preparer
Barry Daulton CPA
Phone
6066799344
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“Continuing education $ 1,450taxes, licenses, fees $84,232 janitorial $16,313repairs & maintenance $34,736storage $ 810bank fees $ 348total $137,980”

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IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0385342
IRS990ScheduleG/GamingInformationGrp/GrossRevenueOtherGamingAmt016671
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt03844963
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt04246976
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt0290678
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssOtherGamingAmt0598
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0152269
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt013781
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0137890
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoPct00.35000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingPct00.35000
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0true
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsPct00.35000
IRS990ScheduleG/GamingManagerIsDirectorOfcrInd0X
IRS990ScheduleG/GamingOwnFacilityPct01.000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0KAREN CRESS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt0684 OLD LONDON RD
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0SOMERSET
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0KY
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd042501
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/ExplanationTxt2CONTINUING EDUCATION $ 1,450TAXES, LICENSES, FEES $84,232 JANITORIAL $16,313REPAIRS & MAINTENANCE $34,736STORAGE $ 810BANK FEES $ 348TOTAL $137,980
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/FormAndLineReferenceDesc2List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0868698
IRS990/TotalAssetsEOYAmt0785250
IRS990/TotalAssetsGrp/BOYAmt0868698
IRS990/TotalAssetsGrp/EOYAmt0785250
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt07457
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0218101
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045794
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0306411
IRS990/TotalFunctionalExpensesGrp/TotalAmt0570306
IRS990/TotalGrossUBIAmt0251279
IRS990/TotalLiabilitiesBOYAmt0131200
IRS990/TotalLiabilitiesEOYAmt068644
IRS990/TotalLiabilitiesGrp/BOYAmt0131200
IRS990/TotalLiabilitiesGrp/EOYAmt068644
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0737498
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0716606
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0306411
IRS990/TotalProgramServiceRevenueAmt013879
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0290678
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0549414
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0251279
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0868698
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0785250
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0737498
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0716606
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF CRESS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06062244203
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PROGRESSIVE EDUCATIONAL PROGRAM INC
ReturnHeader/Filer/BusinessNameControlTxt0PROG
ReturnHeader/Filer/EIN0611325746
ReturnHeader/Filer/USAddress/AddressLine1Txt0684 OLD LONDON RD
ReturnHeader/Filer/USAddress/CityNm0SOMERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042503
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F968A3492D29F094504D0747A5CB92E7831DB703
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F968A3492D29F094504D0747A5CB92E7831DB703
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06167482019135u3kgiye
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-05-15
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.139.74.227
ReturnHeader/FilingSecurityInformation/IPDt02019-05-15
ReturnHeader/FilingSecurityInformation/IPTm012:57:33
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BARRY DAULTON CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0423 EAST MT VERNON STREET

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$785,250
Liabilities
$68,644
Net assets
$716,606
Revenue
$549,414
Expenses
$570,306
Net income
-$20,892
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
2018Detailed filing. Detailed filing data is available for this year.$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