Civic Intelligence

West Point Community Foundation Inc.

990 • Fiscal year 2014 • EIN 64-0869545

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 03, 2015

Organization Profile
P O Box 1216West Point, MS 39773

(662) 495-1727

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

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

Liabilities / Revenue

13th percentile

0.00x

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

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

Net Margin

78th percentile

19%

Higher net margin than 78% of similar nonprofits.

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

Top Officer Pay

36th percentile

$12,000

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

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

Asset Growth

44th percentile

0.6%

Faster asset growth than 44% of similar nonprofits.

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

Revenue Growth

3rd percentile

-64%

Faster revenue growth than 3% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets13th percentile

Assets

Up

$1,984,044

Up $12,787 (+0.6%) from 2013

Net Assets

Up

$1,984,044

Up $12,787 (+0.6%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue13th percentileNet Margin78th percentile

Revenue

Down

$66,269

Down $115,614 (-64%) from 2013

Expenses

Down

$53,482

Down $63,687 (-54%) from 2013

Net Income

Down

$12,787

Down $51,927 (-80%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,967,473Liabilities 2010: $0Net Assets 2010: $1,967,4732010Assets 2011: $1,904,359Liabilities 2011: $0Net Assets 2011: $1,904,3592011Assets 2012: $1,906,543Liabilities 2012: $0Net Assets 2012: $1,906,5432012Assets 2013: $1,971,257Liabilities 2013: $0Net Assets 2013: $1,971,2572013Assets 2014: $1,984,044Liabilities 2014: $0Net Assets 2014: $1,984,0442014Assets 2015: $1,925,584Liabilities 2015: $0Net Assets 2015: $1,925,5842015Assets 2016: $1,951,715Liabilities 2016: $0Net Assets 2016: $1,951,7152016Assets 2017: $2,085,386Liabilities 2017: $0Net Assets 2017: $2,085,3862017Assets 2018: $1,907,048Liabilities 2018: $0Net Assets 2018: $1,907,0482018Assets 2019: $2,076,914Liabilities 2019: $0Net Assets 2019: $2,076,9142019Assets 2020: $2,167,195Liabilities 2020: $0Net Assets 2020: $2,167,1952020Assets 2021: $2,315,810Liabilities 2021: $0Net Assets 2021: $2,315,8102021Assets 2022: $2,079,977Liabilities 2022: $0Net Assets 2022: $2,079,9772022Assets 2023: $2,230,068Liabilities 2023: $0Net Assets 2023: $2,230,0682023Assets 2024: $2,311,203Liabilities 2024: $0Net Assets 2024: $2,311,2032024

Highlighted filing

2014

Assets$1,984,044
Liabilities$0
Net Assets$1,984,044
Open 2014 Filing

Operations Trend

Revenue Growth3rd percentile

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

$300K$200K$100K$0-$100K-$200KRevenue 2010: $212,489Expenses 2010: $61,222Net Income 2010: $151,2672010Revenue 2011: -$4,952Expenses 2011: $58,162Net Income 2011: -$63,1142011Revenue 2012: $174,901Expenses 2012: $172,717Net Income 2012: $2,1842012Revenue 2013: $181,883Expenses 2013: $117,169Net Income 2013: $64,7142013Revenue 2014: $66,269Expenses 2014: $53,482Net Income 2014: $12,7872014Revenue 2015: $31,399Expenses 2015: $89,859Net Income 2015: -$58,4602015Revenue 2016: $95,947Expenses 2016: $69,816Net Income 2016: $26,1312016Revenue 2017: $208,344Expenses 2017: $74,673Net Income 2017: $133,6712017Revenue 2018: -$105,897Expenses 2018: $72,441Net Income 2018: -$178,3382018Revenue 2019: $212,468Expenses 2019: $42,602Net Income 2019: $169,8662019Revenue 2020: $123,334Expenses 2020: $33,053Net Income 2020: $90,2812020Revenue 2021: $183,280Expenses 2021: $34,664Net Income 2021: $148,6162021Revenue 2022: $62,557Expenses 2022: $53,559Net Income 2022: $8,9982022Revenue 2023: $58,544Expenses 2023: $68,814Net Income 2023: -$10,2702023Revenue 2024: $37,698Expenses 2024: $64,732Net Income 2024: -$27,0342024

Highlighted filing

2014

Revenue$66,269
Expenses$53,482
Net Income$12,787
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 3, 2015
Return Version
2014v5.0
Gross Receipts
$66,269
Mission and Program Overview

Mission

Improve and enhance the quality of life for citizens of west point and clay county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,971,257$1,984,044▲ $12,787
Land, Buildings, and Equipment, Net$347,952$347,952→ $0
Investments Other Securities$308,500$308,500→ $0
Savings and Temporary Cash Investments$21,171$21,020▼ $151
Cash and Non-Interest-Bearing Accounts$5,303$11,491▲ $6,188
Investments in Publicly Traded Securities$680$680→ $0
Total Assets$1,971,257$1,984,044▲ $12,787
Other Assets Total$1,287,651$1,294,401▲ $6,750
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,971,257$1,984,044▲ $12,787
Total Liabilities and Net Assets / Fund Balance$1,971,257$1,984,044▲ $12,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$223,952--
Land$124,000--
Other Assets Org$123,040--
Other Securities$308,500--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,164,612$30▲ $60,713$42,380$1,171,361
2013$1,047,864-▲ $168,132$43,355$1,164,611
2012$967,332-▲ $128,204$40,419$1,047,864
2011$1,018,402-▼ $10,749$33,551$967,332
2010$927,426-▲ $126,489$25,000$1,018,402
Compensation and Service Providers
Top Officer Pay36th percentile

Employees

NameTitleOtherTotal
Louise CampbellTrustee$12,000$12,000

Board Members and Trustees

NameTitle
Kenneth D DillPresident
Dewel G BrasherTrustee
Robin Y MccormickSec/treas
James D BryanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,530
Program Service Revenue
$0
Investment Income
$60,739
Other Revenue
$0
All Other Contributions
$5,530
Change in Net Assets
$12,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,054
Grants and Similar Amounts Paid$21,428
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$21,428--$21,428
Fees for Services Management-$12,000-$12,000
Fees for Service Investment Mgmnt Fees-$9,613-$9,613
Fees for Services Accounting-$6,413-$6,413
Insurance-$2,644-$2,644
Fees for Services Legal-$350-$350
Other Expenses-$78-$78
Total Functional Expenses$21,428$32,054$0$53,482
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Bryan Reading ParkwpcfWest Point, MS-Cultural$13,324
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
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

“No committees are authorized to act on behalf of the governing body.”

Form 990, Page 6, Part VI, Line 11B

“Board president and secretary/treasurer review the form 990 before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“Any possible conflicts are discussed at regularly held board meetings.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies and financial information are available upon request.”

Filing and Contact Details

Filer

Filer Name
West Point Community Foundation Inc
EIN
64-0869545
Phone
6624951727
Address
P O BOX 1216, WEST POINT, MS 39773

Signing Officer

Name
Kenny Dill
Title
President
Phone
6624951727
Signed
2015-08-03
Discuss with paid preparer
Yes

Organization Details

Formed
1995
Legal Domicile
Ms
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 1216, WEST POINT, MS 39773-1216
Preparer
Robin Y Mccormick CPA
Phone
6624945732
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Purchased a replica of the statue of liberty for a downtown park which supports the foundation's mission of cultural enrichment.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“Part iii, line 4 - collections and relation to exempt purpose the west point community foundation owns a collection of big game trophy. Hunting is a significant part of the culture of this part of the country and this collection is on permanent display for our citizens to view. Part v, line 4 - intended uses for endowment funds earnings from endowed funds are intended to be utilized to continue the purposes of the west point community foundation to promote historic preservation, support/encourage cultural experiences, and maintain/improve the parks and downtown area for the citizens of west point.”

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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CULTURAL
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0COMMERCE STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WEST POINT
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0PROJECTS SUPPORTED BY THE WEST POINT COMMUNITY FOUNDATION ARE BASICALLY ALL LOCATED IN AND AROUND DOWNTOWN WEST POINT AND FOR THE GENERAL PUBLIC'S USE. WHILE RECEIPTS ARE REQUIRED AND RESULTS ARE INSPECTED BEFORE ANY FUNDS ARE EXPENDED, PROJECT RESULTS ARE CLEARLY VISIBLE AND ENJOYED BY THE CITIZENS OF OUR COMMUNITY AS WELL AS ANY VISITORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PURCHASED A REPLICA OF THE STATUE OF LIBERTY FOR A DOWNTOWN PARK WHICH SUPPORTS THE FOUNDATION'S MISSION OF CULTURAL ENRICHMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO COMMITTEES ARE AUTHORIZED TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD PRESIDENT AND SECRETARY/TREASURER REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY POSSIBLE CONFLICTS ARE DISCUSSED AT REGULARLY HELD BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, POLICIES AND FINANCIAL INFORMATION ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FOUNDATION
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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
$1,984,044
Liabilities
$0
Net assets
$1,984,044
Revenue
$66,269
Expenses
$53,482
Net income
$12,787
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.04$0.06$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.23$0.00$2.23$0.06$0.07$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.06$0.05$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.18$0.03$0.15
2020Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.12$0.03$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.21$0.04$0.17
2018Summary only. Only limited summary data is available for this year.$1.91$0.00$1.91$0.11$0.07$0.18
2017Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.21$0.07$0.13
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.10$0.07$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.93$0.00$1.93$0.03$0.09$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.07$0.05$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.18$0.12$0.06
2012Summary only. Only limited summary data is available for this year.$1.91$0.00$1.91$0.17$0.17$0.00
2011Summary only. Only limited summary data is available for this year.$1.90$0.00$1.90$0.00$0.06$0.06
2010Summary only. Only limited summary data is available for this year.$1.97$0.00$1.97$0.21$0.06$0.15