Civic Intelligence

United Community Action Committee Inc

990 • Fiscal year 2013 • EIN 64-0437491

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 09, 2014

308 Ripley Ave38603

(662) 224-8912

Siviq Scores

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

Liabilities / Assets

51st percentile

0.13x

Higher debt load relative to assets than 51% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

34th percentile

-1.8%

Higher net margin than 34% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

47th percentile

$42,359

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

1st percentile

-81%

Faster asset growth than 1% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$134,049

Down $572,570 (-81%) from 2012

Net Assets

Down

$116,915

Down $499,582 (-81%) from 2012

Liabilities

Down

$17,134

Down $72,988 (-81%) from 2012

Revenue

$1,552,121

No earlier filing loaded for comparison.

Expenses

Down

$1,580,571

Down $647,149 (-29%) from 2012

Net Income

-$28,450

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $872,067Liabilities 2010: $99,744Net Assets 2010: $772,3232010Assets 2011: $755,520Liabilities 2011: $109,740Net Assets 2011: $645,7802011Assets 2012: $706,619Liabilities 2012: $90,122Net Assets 2012: $616,4972012Assets 2013: $134,049Liabilities 2013: $17,134Net Assets 2013: $116,9152013Assets 2014: $123,578Liabilities 2014: $44,291Net Assets 2014: $79,2872014Assets 2015: $102,006Liabilities 2015: $30,513Net Assets 2015: $71,4932015Assets 2016: $97,229Liabilities 2016: $56,146Net Assets 2016: $41,0832016Assets 2017: $168,481Liabilities 2017: $52,342Net Assets 2017: $116,1392017Assets 2018: $158,926Liabilities 2018: $51,702Net Assets 2018: $107,2242018Assets 2019: $99,829Liabilities 2019: $54,501Net Assets 2019: $45,3282019

Highlighted filing

2013

Assets$134,049
Liabilities$17,134
Net Assets$116,915

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,416,2482010Expenses 2011: $2,145,3702011Expenses 2012: $2,227,7202012Revenue 2013: $1,552,121Expenses 2013: $1,580,571Net Income 2013: -$28,4502013Revenue 2014: $982,790Expenses 2014: $1,020,418Net Income 2014: -$37,6282014Revenue 2015: $900,954Expenses 2015: $908,748Net Income 2015: -$7,7942015Revenue 2016: $925,954Expenses 2016: $956,364Net Income 2016: -$30,4102016Revenue 2017: $1,072,625Expenses 2017: $997,569Net Income 2017: $75,0562017Revenue 2018: $959,981Expenses 2018: $968,896Net Income 2018: -$8,9152018Revenue 2019: $552,211Expenses 2019: $614,107Net Income 2019: -$61,8962019

Highlighted filing

2013

Revenue$1,552,121
Expenses$1,580,571
Net Income-$28,450
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 9, 2014
Return Version
2013v3.1
Gross Receipts
$1,552,121
Mission and Program Overview

Mission

To work with the poor, the public and the privated sector to seek out, identify and eliminate the causes of poverty by administering programs of the Governor's Office of Community Services and the U.S. Dept

To work with the poor, the public and the privated sector to seek out, identify and eliminate the causes of poverty by administering programs of the Governor's Office of Community Services and the U.S. Dept of Health and Human Services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$621,674$59,022▼ $562,652
Accounts Receivable$43,307$42,844▼ $463
Cash and Non-Interest-Bearing Accounts$41,638$32,183▼ $9,455
Total Assets$706,619$134,049▼ $572,570
Liabilities
Accounts Payable and Accrued Expenses$85,907$17,134▼ $68,773
Deferred Revenue$4,215--
Total Liabilities$90,122$17,134▼ $72,988
Net Assets / Fund Balance
Unrestricted Net Assets$616,497$116,915▼ $499,582
Total Net Assets Fund Balance$616,497$116,915▼ $499,582
Total Liabilities and Net Assets / Fund Balance$706,619$134,049▼ $572,570

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,022$753,925$812,947
Equipment-$49,165$49,165
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carolyn TuckerFiscal Officer/Program DirectorFT$42,359$42,359
Willie Ruth DaughertyExecutive DirectorFT$31,451$31,451

Board Members and Trustees

NameTitle
Steve BostickBoard Chairperson
Billy TaylorBoard Member
Edward BurgeBoard Member
Laura Lee WalkerBoard Member
Mark EhireBoard Member
Matthew MylesBoard Member
Rutha MartinBoard Member
Shirley BrownBoard Member
Shirley JohnsonParliamentarian
Gracie IsomSecretary
Troy HollidaySecretary
Angela RobinsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,415,095
Program Service Revenue
$137,019
Investment Income
$7
Other Revenue
$0
All Other Contributions
$98,417
Change in Net Assets
$-28,450

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,552,121
Revenue Not Reported on Form 990
$18,629
Total Revenue per Audited Statements
$1,570,750
Total Revenue per Form 990
$1,552,121
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$811,904
Other Expenses$474,054
Grants and Similar Amounts Paid$294,613
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$645,998$29,363$0$675,361
Grants to Domestic Individuals$294,613--$294,613
Other Employee Benefits$72,623$1,966$0$74,589
Insurance$64,341$0$0$64,341
Office Expenses$63,433$0$0$63,433
Payroll Taxes$58,643$3,311$0$61,954
Depreciation Depletion$36,003$0$0$36,003
Fees for Services Accounting$26,347$0$0$26,347
Occupancy$24,040$0$0$24,040
Travel$18,923$0$0$18,923
Conferences and Meetings$14,905$0$0$14,905
Fees for Services Other$8,878$0$0$8,878
Other Expenses$8,011$0$0$8,011
Advertising$369$0$0$369
Total Functional Expenses$1,545,931$34,640$0$1,580,571

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,599,200
Expenses per Audited Statements$1,580,571
Total Expenses per Form 990$1,580,571
Expenses Not Reported on Form 990$18,629
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 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
Filing and Contact Details

Filer

EIN
64-0437491
Phone
6622248912

Signing Officer

Name
Willie Ruth Daugherty
Title
Executive Director
Phone
6622248912
Signed
2014-10-09

Organization Details

Principal Officer
Willie Ruth Daugherty
Formed
1966
Legal Domicile
Ms
Voting Board Members
12
Independent Board Members
12
Employees
17
Volunteers
25

Preparer

Preparer
Kaiser R Brown
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Executive Director and the Fiscal Officers

Pt VI, Line 11B

review the Form 990 for any discrepancies before filing.

Pt VI, Line 12C

Each employee signs a disclaimer regarding the

Pt VI, Line 12C

conflict of interest policy.

Pt VI, Line 12C

Annual signed disclosures are required of board members.

Pt VI, Line 15A

The administration developed a salary scale based on comparability

Pt VI, Line 15A

information from other sources. The Board of Directors

Pt VI, Line 15A

reviewed and approved the salary scale of Executive Director,

Pt VI, Line 15A

top management, and key employees.

Form 990, Part III, Line 4D

Community service block grant assists with housing payments, 181091. 0. 170427.

Form 990, Part IX, Line 24F

Cash match food cost miscellaneous

Financial Statement Notes

Pt X Line 2

The Organization has adopted recently issued accounting principles related to uncertain tax positions for the year ended December 31, 2013 and has evaluated its tax positions taken for all open tax years. Currently, the 2012, 2011, and 2010 tax years are open and subject to examination by the Internal Revenue Service; however, the Organization is not currently under audit nor has the Organization been contacted by any of these jurisdictions.

Pt X Line 2

Based on the evaluation of the Organization's tax positions, management believes all positions taken would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the year ended December 31, 2013.

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IRS990/OtherExpensesGrp/ProgramServicesAmt041287
IRS990/OtherExpensesGrp/ProgramServicesAmt144090
IRS990/OtherExpensesGrp/ProgramServicesAmt2123427
IRS990/OtherExpensesGrp/ProgramServicesAmt38011
IRS990/OtherExpensesGrp/TotalAmt041287
IRS990/OtherExpensesGrp/TotalAmt144090
IRS990/OtherExpensesGrp/TotalAmt2123427
IRS990/OtherExpensesGrp/TotalAmt38011
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029363
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0645998
IRS990/OtherSalariesAndWagesGrp/TotalAmt0675361
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03311
IRS990/PayrollTaxesGrp/ProgramServicesAmt058643
IRS990/PayrollTaxesGrp/TotalAmt061954
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0WILLIE RUTH DAUGHERTY
IRS990/PriorPeriodAdjustmentsAmt055517
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Farebox revenue
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0137019
IRS990/ProgSrvcAccomActy2Grp/Desc0RURAL TRANSPORTATION PROGRAM PROVIDES TRANSPORTATION SERVICES TO THE RURAL RESIDENTS OF BENTON AND TIPPAH COUNTIES IN MISSISSIPPI
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0417237
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0428440
IRS990/ProgSrvcAccomActy3Grp/Desc0LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM AND THE WEATHERIZATION GRANT PROGRAM PROVIDE ASSISTANCE TO LOW INCOME INDIVIDUALS TO ASSIST WITH ENERGY PAYMENTS AND WEATHERIZING OF HOMES
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0273288
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0273288
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Community Service Block Grant assists with housing payments, clothing and job assistance clothing and job assistance clothing and job assistance
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0181091
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0170427
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02192554
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0417837
IRS990/PYOtherExpensesAmt0622186
IRS990/PYProgramServiceRevenueAmt05883
IRS990/PYRevenuesLessExpensesAmt0-29283
IRS990/PYSalariesCompEmpBnftPaidAmt01187697
IRS990/PYTotalExpensesAmt02227720
IRS990/PYTotalRevenueAmt02198437
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-28450
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0748996
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0Description: Farebox revenue
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12009: 5165.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt II Line 10
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt II Line 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01552114
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02198423
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02082995
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02483275
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02268106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010584913
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt014
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt015
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt066
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt05165
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05165
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99950
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99940
IRS990ScheduleA/PublicSupportTotal170Amt010584913
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01552114
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02198423
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02082995
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02483275
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02268106
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010584913
IRS990ScheduleA/TotalSupportAmt010590144
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt018629
IRS990ScheduleD/DonatedServicesUseFcltsAmt018629
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049165
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049165
IRS990ScheduleD/ExpensesNotReportedAmt018629
IRS990ScheduleD/ExpensesSubtotalAmt01580571
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt059022
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0753925
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0812947
IRS990ScheduleD/RevenueNotReportedAmt018629
IRS990ScheduleD/RevenueSubtotalAmt01552121
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has adopted recently issued accounting principles related to uncertain tax positions for the year ended December 31, 2013 and has evaluated its tax positions taken for all open tax years. Currently, the 2012, 2011, and 2010 tax years are open and subject to examination by the Internal Revenue Service; however, the Organization is not currently under audit nor has the Organization been contacted by any of these jurisdictions.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Based on the evaluation of the Organization's tax positions, management believes all positions taken would be upheld under an examination; therefore, no provision for the effects of uncertain tax positions has been recorded for the year ended December 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt X Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059022
IRS990ScheduleD/TotalExpensesPerForm990Amt01580571
IRS990ScheduleD/TotalRevenuePerForm990Amt01552121
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01570750
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01599200
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt026929
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt1253028
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt214656
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Community Service Block Grant
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1Low-Income Home Energy Assistance Grant
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2Family Day Care Homes
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0154
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt1720
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt23
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Monitoring is performed in house and by the outside funding agencies
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director and the Fiscal Officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1review the Form 990 for any discrepancies before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each employee signs a disclaimer regarding the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3conflict of interest policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Annual signed disclosures are required of board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The administration developed a salary scale based on comparability
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6information from other sources. The Board of Directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7reviewed and approved the salary scale of Executive Director,
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8top management, and key employees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COMMUNITY SERVICE BLOCK GRANT ASSISTS WITH HOUSING PAYMENTS, 181091. 0. 170427.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10CASH MATCH FOOD COST MISCELLANEOUS

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