Civic Intelligence

Friends in Action

990 • Fiscal year 2016 • EIN 71-0957829

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 29, 2017

PO Box 1446Ellsworth, ME 04605

(207) 664-6016

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

16th percentile

-18%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$43,966

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 20.2% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

33rd percentile

-2.7%

Faster asset growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

4th percentile

-59%

Faster revenue growth than 4% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$628,124

Down $17,540 (-2.7%) from 2015

Net Assets

Down

$627,596

Down $17,980 (-2.8%) from 2015

Liabilities

Up

$528

Up $440 (+500%) from 2015

Revenue

Down

$217,829

Down $308,793 (-59%) from 2015

Expenses

Up

$256,044

Up $57,844 (+29%) from 2015

Net Income

Down

-$38,215

Down $366,637 (-112%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $151,376Liabilities 2011: $672011Assets 2012: $174,097Liabilities 2012: $72012Assets 2013: $191,824Liabilities 2013: $72013Assets 2014: $341,783Liabilities 2014: $315Net Assets 2014: $341,4682014Assets 2015: $645,664Liabilities 2015: $88Net Assets 2015: $645,5762015Assets 2016: $628,124Liabilities 2016: $528Net Assets 2016: $627,5962016Assets 2017: $726,182Liabilities 2017: $352Net Assets 2017: $725,8302017Assets 2019: $629,942Liabilities 2019: $535Net Assets 2019: $629,4072019Assets 2020: $745,937Liabilities 2020: $181Net Assets 2020: $745,7562020Assets 2021: $896,165Liabilities 2021: $132Net Assets 2021: $896,0332021Assets 2022: $726,737Liabilities 2022: $442Net Assets 2022: $726,2952022Assets 2023: $722,255Liabilities 2023: $507Net Assets 2023: $721,7482023Assets 2024: $838,461Liabilities 2024: $228Net Assets 2024: $838,2332024

Highlighted filing

2016

Assets$628,124
Liabilities$528
Net Assets$627,596

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $96,239Expenses 2011: $89,667Net Income 2011: $6,5722011Revenue 2012: $97,375Expenses 2012: $88,706Net Income 2012: $8,6692012Revenue 2013: $98,358Expenses 2013: $99,096Net Income 2013: -$7382013Revenue 2014: $264,439Expenses 2014: $120,677Net Income 2014: $143,7622014Revenue 2015: $526,622Expenses 2015: $198,200Net Income 2015: $328,4222015Revenue 2016: $217,829Expenses 2016: $256,044Net Income 2016: -$38,2152016Revenue 2017: $330,944Expenses 2017: $291,345Net Income 2017: $39,5992017Revenue 2019: $225,431Expenses 2019: $305,022Net Income 2019: -$79,5912019Revenue 2020: $283,306Expenses 2020: $229,658Net Income 2020: $53,6482020Revenue 2021: $260,400Expenses 2021: $213,942Net Income 2021: $46,4582021Revenue 2022: $173,161Expenses 2022: $270,633Net Income 2022: -$97,4722022Revenue 2023: $246,863Expenses 2023: $312,105Net Income 2023: -$65,2422023Revenue 2024: $461,499Expenses 2024: $399,159Net Income 2024: $62,3402024

Highlighted filing

2016

Revenue$217,829
Expenses$256,044
Net Income-$38,215
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 29, 2017
Return Version
2016v3.0
Gross Receipts
$226,586
Mission and Program Overview

Mission

The mission of friends in action is to provide senior services to the local area through various programs that include the senior center, classes and transportation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$645,576$627,596▼ $17,980
Investments Other Securities$492,047$524,307▲ $32,260
Savings and Temporary Cash Investments$141,660$95,689▼ $45,971
Land, Buildings, and Equipment, Net$11,676$8,068▼ $3,608
Cash and Non-Interest-Bearing Accounts-$60-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$645,664$628,124▼ $17,540
Other Assets Total$281$0▼ $281
Liabilities
Accounts Payable and Accrued Expenses$88$528▲ $440
Total Liabilities$88$528▲ $440
Net Assets / Fund Balance
Total Net Assets Fund Balance$645,576$627,596▼ $17,980
Total Liabilities and Net Assets / Fund Balance$645,664$628,124▼ $17,540

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,068$9,978$18,046
Other Securities$524,307--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Josephine CooperExecutive DirectorFT$43,966$43,966

Board Members and Trustees

NameTitle
Paul PangburnPresident
Joyce Neiditz-snowVice President
Emily MuiseDirector
Leslie HarlowDirector
Melissa HaleDirector
Russ GroheDirector
Sam FrancisDirector
Sheila Denny-brownDirector
Mary Ann LockSecretary
Timothy TunneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$125,792
Program Service Revenue
$41,998
Investment Income
$16,356
Other Revenue
$33,683
All Other Contributions
$103,693
Change in Net Assets
$-38,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$158,941
Other Expenses$97,103
Total Fundraising Expense$19,188
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,882$25,189-$102,071
Current Officers, Directors, Trustees, and Key Employees$17,586$8,794$17,586$43,966
Occupancy$22,876$2,542-$25,418
Payroll Taxes$8,697$2,359$704$11,760
Insurance$7,811$1,001-$8,812
Depreciation Depletion$4,937--$4,937
Office Expenses$2,421$1,541$440$4,402
Fees for Service Investment Mgmnt Fees-$4,261-$4,261
Advertising$3,022--$3,022
Other Expenses$1,529$1,082-$1,529
Fees for Services Accounting-$1,333-$1,333
Other Employee Benefits$458$228$458$1,144
Fees for Services Other-$973-$973
Total Functional Expenses$187,553$49,303$19,188$256,044
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,440
Fundraising Direct Expenses$8,757
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner/auction$28,457$28,457-$28,457
Golf Tournament$9,225$9,225$2,978$6,247
Total Events$42,440$42,440$8,756$33,684
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Reviewed by executive director prior to signing

Form 990, Part VI, Section B, Line 12

Board members complete conflict of interest questionaire annually

Form 990, Part VI, Section B, Line 15A

Board of directors is responsible for approval of executive director salary, conducts annual performance review

Form 990, Part VI, Section C, Line 19

Available upon written request, 990 available on guidestar

Filing and Contact Details

Filer

Filer Name
Friends in Action
EIN
71-0957829
Phone
2076646016
Address
PO BOX 1446, ELLSWORTH, ME 04605

Signing Officer

Name
Josephine Cooper
Title
Executive Director
Phone
2076646016
Signed
2017-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Pangburn
Formed
2004
Legal Domicile
Me
Voting Board Members
10
Independent Board Members
10
Employees
9
Volunteers
175

Preparer

Firm
Horton Mcfarland & Veysey LLC
Address
PO BOX 543, ELLSWORTH, ME 04605
Preparer
Ellen Cleveland
Phone
2076675529
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING -2.

Raw XML AppendixShowing 400 of 465 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14042
IRS990/ProgSrvcAccomActy2Grp/Desc0THE NEWLY DEVELOPED SENIOR CENTER PROVIDES SENIORS WITH ACTIVITIES, INCLUDING SOCIAL COFFEE MORNINGS, LUNCH AND VARIOUS CLASS OFFERINGS INCLUDING FITNESS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0161784
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt041998
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0487714
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt017401
IRS990/PYOtherExpensesAmt073883
IRS990/PYOtherRevenueAmt021507
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0328422
IRS990/PYSalariesCompEmpBnftPaidAmt0124317
IRS990/PYTotalExpensesAmt0198200
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0526622
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-38215
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0645576
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0627596
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141660
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095689
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0125792
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0487714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0239482
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt076551
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt077550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01007089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02712
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt017401
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01351
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0842
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt023609
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt041998
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt033683
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt021507
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt027815
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt022639
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt021295
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0126939
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87000
IRS990ScheduleA/PublicSupportPY170Pct00.88180
IRS990ScheduleA/PublicSupportTotal170Amt01007089
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0125792
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0487714
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0239482
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt076551
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt077550
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01007089
IRS990ScheduleA/TotalSupportAmt01157637
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08068
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09978
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018046
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0524307
IRS990ScheduleD/OtherSecuritiesGrp/Desc0DESIGNATED ENDOWMENT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08068
IRS990ScheduleD/TotalBookValueSecuritiesAmt0524307
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08756
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER/AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03457
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt04758
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt042440
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028457
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09225
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt04758
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt042440
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt033684
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02321
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05299
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt02978
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY EXECUTIVE DIRECTOR PRIOR TO SIGNING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS COMPLETE CONFLICT OF INTEREST QUESTIONAIRE ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS IS RESPONSIBLE FOR APPROVAL OF EXECUTIVE DIRECTOR SALARY, CONDUCTS ANNUAL PERFORMANCE REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON WRITTEN REQUEST, 990 AVAILABLE ON GUIDESTAR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING -2.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0645664
IRS990/TotalAssetsEOYAmt0628124
IRS990/TotalAssetsGrp/BOYAmt0645664
IRS990/TotalAssetsGrp/EOYAmt0628124
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0125792
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019188
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt049303
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0187553
IRS990/TotalFunctionalExpensesGrp/TotalAmt0256044
IRS990/TotalGrossUBIAmt00

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