Form 990, Part VI, Line 11B: Form 990 Review Process
“The return is reviewed and approved by the executive director and copies are provided to the board of directors before filing.”
990 • Fiscal year 2020 • EIN 71-0393919
Scores are not available for this record yet.
Assets
Down$2,022,945
Down $219,356 (-9.8%) from 2019
Net Assets
Up$1,531,950
Up $277,304 (+22%) from 2019
Liabilities
Down$490,995
Down $496,660 (-50%) from 2019
Revenue
Up$9,104,913
Up $90,231 (+1.0%) from 2019
Expenses
Up$8,930,050
Up $344,302 (+4.0%) from 2019
Net Income
Down$174,863
Down $254,071 (-59%) from 2019
In partnership with our community, capca is committed to educating eligible participants by providing quality services which empower lives, expand self-reliance and increase community involvement.
Passthrough federal assistance to low-income individuals in need.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,045,520 | $1,171,246 | ▲ $125,726 |
| Accounts Receivable | $1,025,642 | $743,323 | ▼ $282,319 |
| Cash and Non-Interest-Bearing Accounts | $130,610 | $78,539 | ▼ $52,071 |
| Prepaid Expenses and Deferred Charges | $40,529 | $29,837 | ▼ $10,692 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Total Assets | $2,242,301 | $2,022,945 | ▼ $219,356 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $824,998 | $474,058 | ▼ $350,940 |
| Deferred Revenue | $162,657 | $16,937 | ▼ $145,720 |
| Total Liabilities | $987,655 | $490,995 | ▼ $496,660 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,254,646 | $1,531,950 | ▲ $277,304 |
| Total Net Assets Fund Balance | $1,254,646 | $1,531,950 | ▲ $277,304 |
| Total Liabilities and Net Assets / Fund Balance | $2,242,301 | $2,022,945 | ▼ $219,356 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $773,705 | $968,296 | $1,742,001 |
| Buildings | $332,255 | $679,639 | $1,011,894 |
| Leasehold Improvements | $64,298 | $30,392 | $94,690 |
| Other Land Buildings | $988 | $7,312 | $8,300 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jennifer Welter | Executive Director | FT | $54,498 | $54,498 |
| Elizabeth Dunlap | Fiscal Officer | FT | $53,683 | $53,683 |
| Name | Title |
|---|---|
| Kim Ashley-pauley | Chairman |
| William Grant | Vice Chair |
| Brandy Dillin | Member |
| Carla Johnson | Member |
| Charlotte Green | Member |
| Elizabth Boucher | Member |
| Kitty Cone | Member |
| Michael Lincoln | Member |
| Paulette Womack | Member |
| SHELLIE O'QUINN | Member |
| Shoshana Wells | Member |
| Jean Leffler | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,849,965 |
| Grants and Similar Amounts Paid | $2,164,026 |
| Other Expenses | $1,916,059 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $4,105,448 | - | - | $4,105,448 |
| Grants to Domestic Individuals | $2,164,026 | - | - | $2,164,026 |
| Payroll Taxes | $373,101 | - | - | $373,101 |
| Occupancy | $280,280 | - | - | $280,280 |
| Office Expenses | $217,299 | - | - | $217,299 |
| Travel | $191,435 | - | - | $191,435 |
| Other Employee Benefits | $163,352 | - | - | $163,352 |
| Depreciation Depletion | - | $122,663 | - | $122,663 |
| Current Officers, Directors, Trustees, and Key Employees | $108,181 | - | - | $108,181 |
| Insurance | $105,620 | - | - | $105,620 |
| Pension Plan Contributions | $99,883 | - | - | $99,883 |
| Other Expenses | $62,636 | - | - | $62,636 |
| Fees for Services Accounting | $47,951 | - | - | $47,951 |
| Fees for Services Other | $20,030 | - | - | $20,030 |
| All Other Expenses | $4,808 | - | - | $4,808 |
| Total Functional Expenses | $8,807,387 | $122,663 | $0 | $8,930,050 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $10,048,783 |
| Expenses per Audited Statements | $8,930,050 |
| Total Expenses per Form 990 | $8,930,050 |
| Expenses Not Reported on Form 990 | $1,118,733 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The return is reviewed and approved by the executive director and copies are provided to the board of directors before filing.”
“During orientation, members of the board of directors and employees are required to disclose any potential conflicts of interest. Annually thereafter, board members and employees are required to complete a conflict of interest form, which is collected and reviewed by management.”
“A wage comparability study performed to assist in determining the wage scale capca uses. Other community action agencies and other similar non-profit agencies (such as schools and child-care facilities) were consulted along with information obtained online as to the prevailing wages of comparable positions. Programs directors at capca were asked to rate the positions they supervise, as to: education; experience; complexity of work required; financial responsibility; responsibility for confidential data; records anf reports; relations with others; and extent of supervision. All of this information was utilized to create the wage scale for all paid employees.”
“A wage comparability study performed to assist in determining the wage scale capca uses. Other community action agencies and other similar non-profit agencies (such as schools and child-care facilities) were consulted along with information obtained online as to the prevailing wages of comparable positions. Programs directors at capca were asked to rate the positions they supervise, as to: education; experience; complexity of work required; financial responsibility; responsibility for confidential data; records anf reports; relations with others; and extent of supervision. All of this information was utilized to create the wage scale for all paid employees.”
“No documents available to the public.”
“Other program services 4: community service block grant - csbg provides federal funds to designated local governments and non-profit agencies to assist eligible low-income households in attaining skills, knowledge and motivation necessary to achieve self sufficiency. Other program services 5: other program expenses”
“Capca is exempt from income taxes under section 501(c)(3) of the internal revenue code and a smiliar provision of state law, except for taxes on unrelated business income. Accordingly, no provision for income taxes is reflected in the accompanying financial statements.in accordance with the income taxes topic of the asc, capca would recognize accrued interest and penalties associated with uncertain tax positions as part of their income tax provision, if any. Exempt organization income tax returns from the past three years and the current year are subject to potential examination by taxing authorities.”
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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| IRS990/InsuranceGrp/TotalAmt | 0 | 105620 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1295 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1295 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 67 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1685639 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1045520 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1171246 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2856885 |
| IRS990/LegalDomicileStateCd | 0 | AR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | IN PARTNERSHIP WITH OUR COMMUNITY, CAPCA IS COMMITTED TO EDUCATING ELIGIBLE PARTICIPANTS BY PROVIDING QUALITY SERVICES WHICH EMPOWER LIVES, EXPAND SELF-RELIANCE AND INCREASE COMMUNITY INVOLVEMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1254646 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1531950 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1254646 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1531950 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 280280 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 280280 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 217299 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 217299 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 163352 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 163352 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES & TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER CLIENT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 377063 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 273838 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 212436 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 62636 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 377063 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 273838 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 212436 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 62636 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4274 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 4274 |
| IRS990/OtherRevenueTotalAmt | 0 | 4274 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 4105448 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4105448 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 373101 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 373101 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 99883 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 99883 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 40529 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 29837 |
| IRS990/PrincipalOfficerNm | 0 | JENNIFER WELTER |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 102441 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LOW-INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP) - ASSISTES LOW-INCOME HOUSEHOLDS, PARTICULARLY THOSE WITH THE LOWEST INCOMES THAT PAY A HIGH PROPORTION OF HOUSEHOLD INCOME FOR HOME ENERGY, PRIMARILY IN MEETING THEIR IMMEDIATE HOME ENERGY NEEDS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 1249578 |
| IRS990/ProgSrvcAccomActy2Grp/GrantAmt | 0 | 1024507 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | OTHER PROGRAM EXPENSES |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 1017900 |
| IRS990/ProgSrvcAccomActy3Grp/GrantAmt | 0 | 612295 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 8984180 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 2007074 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1792 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1866617 |
| IRS990/PYOtherRevenueAmt | 0 | 28710 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 428934 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4712057 |
| IRS990/PYTotalExpensesAmt | 0 | 8585748 |
| IRS990/PYTotalRevenueAmt | 0 | 9014682 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 174863 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 9099344 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8984180 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8649113 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8400698 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7741875 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 42875210 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1295 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1792 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1798 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 880 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 478 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 6243 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 42875210 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 9099344 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 8984180 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8649113 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 8400698 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 7741875 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 42875210 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 42881453 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 332255 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 679639 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1011894 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 1118733 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 1118733 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 773705 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 968296 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1742001 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1118733 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 8930050 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.