Civic Intelligence

Union Community Action Association

990 • Fiscal year 2016 • EIN 72-0632675

Jul 01, 2015 to Jun 30, 2016 • Filed on May 04, 2017

100 East Bayou Street Suite 107Farmerville, LA 71241

(318) 368-9606

Siviq Scores

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

Liabilities / Assets

70th percentile

0.32x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.08x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

41st percentile

-0.2%

Higher net margin than 41% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

45th percentile

$51,569

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

81st percentile

19%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$259,948

Up $41,600 (+19%) from 2015

Net Assets

Down

$176,681

Down $2,527 (-1.4%) from 2015

Liabilities

Up

$83,267

Up $44,127 (+113%) from 2015

Revenue

Down

$1,021,532

Down $156,972 (-13%) from 2015

Expenses

Down

$1,024,059

Down $151,043 (-13%) from 2015

Net Income

Down

-$2,527

Down $5,929 (-174%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $526,728Liabilities 2011: $282,503Net Assets 2011: $244,2252011Assets 2012: $294,535Liabilities 2012: $111,101Net Assets 2012: $183,4342012Assets 2013: $270,242Liabilities 2013: $90,489Net Assets 2013: $179,7532013Assets 2014: $221,455Liabilities 2014: $45,649Net Assets 2014: $175,8062014Assets 2015: $218,348Liabilities 2015: $39,140Net Assets 2015: $179,2082015Assets 2016: $259,948Liabilities 2016: $83,267Net Assets 2016: $176,6812016Assets 2017: $280,178Liabilities 2017: $105,725Net Assets 2017: $174,4532017Assets 2018: $278,200Liabilities 2018: $82,879Net Assets 2018: $195,3212018Assets 2019: $292,785Liabilities 2019: $32,504Net Assets 2019: $260,2812019Assets 2020: $279,245Liabilities 2020: $20,568Net Assets 2020: $258,6772020Assets 2021: $284,775Liabilities 2021: $25,402Net Assets 2021: $259,3732021Assets 2022: $278,615Liabilities 2022: $17,623Net Assets 2022: $260,9922022Assets 2023: $279,727Liabilities 2023: $29,618Net Assets 2023: $250,1092023Assets 2024: $286,363Liabilities 2024: $26,979Net Assets 2024: $259,3842024

Highlighted filing

2016

Assets$259,948
Liabilities$83,267
Net Assets$176,681

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $2,346,638Expenses 2011: $2,354,173Net Income 2011: -$7,5352011Revenue 2012: $1,057,453Expenses 2012: $1,118,244Net Income 2012: -$60,7912012Revenue 2013: $972,517Expenses 2013: $976,198Net Income 2013: -$3,6812013Revenue 2014: $590,020Expenses 2014: $593,967Net Income 2014: -$3,9472014Revenue 2015: $1,178,504Expenses 2015: $1,175,102Net Income 2015: $3,4022015Revenue 2016: $1,021,532Expenses 2016: $1,024,059Net Income 2016: -$2,5272016Revenue 2017: $848,949Expenses 2017: $851,177Net Income 2017: -$2,2282017Revenue 2018: $978,055Expenses 2018: $957,187Net Income 2018: $20,8682018Revenue 2019: $787,101Expenses 2019: $722,141Net Income 2019: $64,9602019Revenue 2020: $878,468Expenses 2020: $880,072Net Income 2020: -$1,6042020Revenue 2021: $900,484Expenses 2021: $899,788Net Income 2021: $6962021Revenue 2022: $1,303,290Expenses 2022: $1,301,671Net Income 2022: $1,6192022Revenue 2023: $1,276,840Expenses 2023: $1,287,723Net Income 2023: -$10,8832023Revenue 2024: $1,215,431Expenses 2024: $1,206,156Net Income 2024: $9,2752024

Highlighted filing

2016

Revenue$1,021,532
Expenses$1,024,059
Net Income-$2,527
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 4, 2017
Return Version
2015v3.0
Gross Receipts
$1,021,532
Mission and Program Overview

Mission

Administration program designed to provide assistance to the poor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$196,538$237,628▲ $41,090
Pledges and Grants Receivable$7,903$12,389▲ $4,486
Land, Buildings, and Equipment, Net$9,497$5,521▼ $3,976
Accounts Receivable$750$750→ $0
Total Assets$218,348$259,948▲ $41,600
Other Assets Total$3,660$3,660→ $0
Liabilities
Other Liabilities$16,908$57,102▲ $40,194
Accounts Payable and Accrued Expenses$22,232$26,165▲ $3,933
Total Liabilities$39,140$83,267▲ $44,127
Net Assets / Fund Balance
Unrestricted Net Assets$179,208$176,681▼ $2,527
Total Net Assets Fund Balance$179,208$176,681▼ $2,527
Total Liabilities and Net Assets / Fund Balance$218,348$259,948▲ $41,600

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,521$89,426$94,947
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane HillExecutive DiFT$51,569$51,569

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,017,211
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$4,321
Change in Net Assets
$-2,527

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,021,532
Total Revenue per Audited Statements
$1,021,532
Total Revenue per Form 990
$1,021,532
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$812,839
Salaries, Compensation, and Employee Benefits$211,220
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,371$15,552-$138,923
Travel$54,300$2,827-$57,127
Current Officers, Directors, Trustees, and Key Employees$23,555$28,789-$52,344
All Other Expenses$22,146$7,551-$29,697
Other Employee Benefits$15,672$4,281-$19,953
Other Expenses$12,453$3,310-$15,763
Depreciation Depletion-$3,976-$3,976
Insurance$1,092$1,157-$2,249
Total Functional Expenses$948,462$75,597$0$1,024,059

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,024,059
Total Expenses per Audited Statements$1,024,059
Total Expenses per Form 990$1,024,059
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$57,102
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
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 11B

The form 990 will be reviewed by key officers and employees before filing. The form 990 will be made available to all board members after filing.

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

All board members are given a copy of board responsibilities and by-laws.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is approved by the governing board of directors.

Form 990, Page 6, Part VI, Line 15B

All other employees' compensation is approved by the executive director.

Form 990, Page 6, Part VI, Line 19

All are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Union Community Action Association
EIN
72-0632675
Phone
3183689606
Address
100 EAST BAYOU STREET SUITE 107, FARMERVILLE, LA 71241

Signing Officer

Name
Diane Hill
Title
Executive Director
Phone
3183689606
Signed
2017-05-04

Organization Details

Principal Officer
Diane Hill
Formed
1965
Legal Domicile
La
Voting Board Members
15
Independent Board Members
15
Employees
5

Preparer

Firm
COOK & MOREHART CPA'S
Address
1215 HAWN AVENUE, SHREVEPORT, LA 71107
Preparer
Travis H Morehart CPA
Phone
3182225415
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0138923
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07903
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt012389
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DIANE HILL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActy2Grp/Desc0MIGRANT EDUCATION - PROVIDES ASSISTANCE TO ESTABLISH OR IMPROVE PROGRAMS DESIGNED TO MEET THE SPECIAL EDUCATIONAL NEEDS OF MIGRATORY CHILDREN OF MIGRATORY AGRICULTURAL WORKERS OR FISHERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0477848
IRS990/ProgSrvcAccomActy3Grp/Desc0COMMUNITY SERVICES BLOCK GRANT - ADMINISTERS PROGRAMS DESIGNED TO PROVIDE SERVICES AND ACTIVITIES THAT WILL HAVE A MEASURABLE IMPACT ON CAUSES OF POVERTY IN THE COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt073710
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01178504
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0991268
IRS990/PYRevenuesLessExpensesAmt03402
IRS990/PYSalariesCompEmpBnftPaidAmt0183834
IRS990/PYTotalExpensesAmt01175102
IRS990/PYTotalRevenueAmt01178504
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-2527
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS REVENUES 23,283
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01017211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01178504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0584323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0964043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01052662
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04796743
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04321
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt05697
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08474
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt04791
IRS990ScheduleA/OtherIncome170Grp/TotalAmt023283
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99520
IRS990ScheduleA/PublicSupportPY170Pct00.99430
IRS990ScheduleA/PublicSupportTotal170Amt04796743
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01017211
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01178504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0584323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0964043
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01052662
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04796743
IRS990ScheduleA/TotalSupportAmt04820026
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt05521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt089426
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094947
IRS990ScheduleD/ExpensesSubtotalAmt01024059
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057102
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/RevenueSubtotalAmt01021532
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05521
IRS990ScheduleD/TotalExpensesPerForm990Amt01024059
IRS990ScheduleD/TotalLiabilityAmt057102
IRS990ScheduleD/TotalRevenuePerForm990Amt01021532
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01021532
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01024059
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED BY KEY OFFICERS AND EMPLOYEES BEFORE FILING. THE FORM 990 WILL BE MADE AVAILABLE TO ALL BOARD MEMBERS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS ARE GIVEN A COPY OF BOARD RESPONSIBILITIES AND BY-LAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS APPROVED BY THE GOVERNING BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL OTHER EMPLOYEES' COMPENSATION IS APPROVED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0218348
IRS990/TotalAssetsEOYAmt0259948
IRS990/TotalAssetsGrp/BOYAmt0218348
IRS990/TotalAssetsGrp/EOYAmt0259948
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01017211
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075597
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0948462
IRS990/TotalFunctionalExpensesGrp/TotalAmt01024059
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039140
IRS990/TotalLiabilitiesEOYAmt083267
IRS990/TotalLiabilitiesGrp/BOYAmt039140
IRS990/TotalLiabilitiesGrp/EOYAmt083267
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0179208
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0176681
IRS990/TotalProgramServiceExpensesAmt0948462
IRS990/TotalReportableCompFromOrgAmt051569
IRS990/TotalRevenueGrp/ExclusionAmt04321
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01021532
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0218348
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0259948
IRS990/TravelGrp/ManagementAndGeneralAmt02827
IRS990/TravelGrp/ProgramServicesAmt054300
IRS990/TravelGrp/TotalAmt057127
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0179208
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0176681
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0100 EAST BAYOU STREET SUITE 107
IRS990/USAddress/CityNm0FARMERVILLE
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd071241
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.03$0.26$1.22$1.21$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.03$0.25$1.28$1.29$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.02$0.26$1.30$1.30$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.03$0.26$0.90$0.90$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.02$0.26$0.88$0.88$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.29$0.03$0.26$0.79$0.72$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.08$0.20$0.98$0.96$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.11$0.17$0.85$0.85$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.26$0.08$0.18$1.02$1.02$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.04$0.18$1.18$1.18$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.05$0.18$0.59$0.59$0.00
2013Summary only. Only limited summary data is available for this year.$0.27$0.09$0.18$0.97$0.98$0.00
2012Summary only. Only limited summary data is available for this year.$0.29$0.11$0.18$1.06$1.12$0.06
2011Summary only. Only limited summary data is available for this year.$0.53$0.28$0.24$2.35$2.35$0.01