Civic Intelligence

Union Community Action Association

990 • Fiscal year 2017 • EIN 72-0632675

Jul 01, 2016 to Jun 30, 2017 • Filed on May 07, 2018

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

81st percentile

0.38x

Higher debt load relative to assets than 81% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

68th percentile

0.12x

Higher debt load relative to revenue than 68% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

38th percentile

-0.3%

Higher net margin than 38% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

67th percentile

$53,090

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

61st percentile

7.8%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$280,178

Up $20,230 (+7.8%) from 2016

Net Assets

Down

$174,453

Down $2,228 (-1.3%) from 2016

Liabilities

Up

$105,725

Up $22,458 (+27%) from 2016

Revenue

Down

$848,949

Down $172,583 (-17%) from 2016

Expenses

Down

$851,177

Down $172,882 (-17%) from 2016

Net Income

Up

-$2,228

Up $299 (+12%) from 2016

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

2017

Assets$280,178
Liabilities$105,725
Net Assets$174,453

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

2017

Revenue$848,949
Expenses$851,177
Net Income-$2,228
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 7, 2018
Return Version
2016v3.0
Gross Receipts
$848,949
Mission and Program Overview

Mission

Administration program designed to provide assistance to the poor.

Administer program designed to provide assistance to the poor.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$237,628$249,848▲ $12,220
Pledges and Grants Receivable$12,389$16,892▲ $4,503
Prepaid Expenses and Deferred Charges-$4,932-
Land, Buildings, and Equipment, Net$5,521$4,096▼ $1,425
Accounts Receivable$750$750→ $0
Total Assets$259,948$280,178▲ $20,230
Other Assets Total$3,660$3,660→ $0
Liabilities
Other Liabilities$57,102$72,982▲ $15,880
Accounts Payable and Accrued Expenses$26,165$32,743▲ $6,578
Total Liabilities$83,267$105,725▲ $22,458
Net Assets / Fund Balance
Unrestricted Net Assets$176,681$174,453▼ $2,228
Total Net Assets Fund Balance$176,681$174,453▼ $2,228
Total Liabilities and Net Assets / Fund Balance$259,948$280,178▲ $20,230

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,096$90,851$94,947
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane HillExecutive DirectorFT$53,090$53,090

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$845,374
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,575
Change in Net Assets
$-2,228

Audited Revenue Reconciliation

Revenue per Audited Statements
$848,949
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$848,949
Total Revenue per Form 990
$848,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$598,279
Salaries, Compensation, and Employee Benefits$252,898
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$187,194$44,429-$231,623
Fees for Services Other$57,419$8,453-$65,872
Travel$29,489$2,850-$32,339
Other Employee Benefits$17,486$3,789-$21,275
Office Expenses$14,731$2,693-$17,424
Other Expenses$7,297$1,313-$8,610
All Other Expenses$4,286$2,287-$6,573
Insurance$648$894-$1,542
Depreciation Depletion-$1,425-$1,425
Total Functional Expenses$773,999$77,178$0$851,177

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$851,177
Total Expenses per Audited Statements$851,177
Total Expenses per Form 990$851,177
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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$72,982
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, Part VI, Section B, 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, Part VI, Section B, Line 12C

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

Form 990, Part VI, Section B, Line 15

The executive director's compensation is approved by the governing board ofdirectors.all other employees' compensation is approved by the executive director.

Form 990, Part VI, Section C, 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
2018-05-07

Organization Details

Principal Officer
Diane Hill
Formed
1965
Legal Domicile
La
Voting Board Members
14
Independent Board Members
14
Employees
6
Volunteers
0

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/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt012389
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt016892
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04932
IRS990/PrincipalOfficerNm0DIANE HILL
IRS990/ProfessionalFundraisingInd00
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/ExpenseAmt0133168
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/ExpenseAmt065268
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01017211
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0812839
IRS990/PYOtherRevenueAmt0321
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-6527
IRS990/PYSalariesCompEmpBnftPaidAmt0211220
IRS990/PYTotalExpensesAmt01024059
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01017532
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-2228
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0845374
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01017211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01178504
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0584323
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0964043
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04589455
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt03575
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04321
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt05697
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08474
IRS990ScheduleA/OtherIncome170Grp/TotalAmt022067
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99520
IRS990ScheduleA/PublicSupportPY170Pct00.99520
IRS990ScheduleA/PublicSupportTotal170Amt04589455
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0845374
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01017211
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01178504
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0584323
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0964043
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04589455
IRS990ScheduleA/TotalSupportAmt04611522
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/BookValueAmt04096
IRS990ScheduleD/EquipmentGrp/DepreciationAmt090851
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094947
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0851177
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt072982
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0848949
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04096
IRS990ScheduleD/TotalExpensesPerForm990Amt0851177
IRS990ScheduleD/TotalLiabilityAmt072982
IRS990ScheduleD/TotalRevenuePerForm990Amt0848949
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0848949
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0851177
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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 OFDIRECTORS.ALL OTHER EMPLOYEES' COMPENSATION IS APPROVED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0259948
IRS990/TotalAssetsEOYAmt0280178
IRS990/TotalAssetsGrp/BOYAmt0259948
IRS990/TotalAssetsGrp/EOYAmt0280178
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0845374
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077178
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0773999
IRS990/TotalFunctionalExpensesGrp/TotalAmt0851177
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt083267
IRS990/TotalLiabilitiesEOYAmt0105725
IRS990/TotalLiabilitiesGrp/BOYAmt083267
IRS990/TotalLiabilitiesGrp/EOYAmt0105725
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0176681
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0174453
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0773999
IRS990/TotalReportableCompFromOrgAmt053090
IRS990/TotalRevenueGrp/ExclusionAmt03575
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0848949
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0259948
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0280178
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02850
IRS990/TravelGrp/ProgramServicesAmt029489
IRS990/TravelGrp/TotalAmt032339
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X

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
2017Detailed filing. Detailed filing data is available for this year.$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