Civic Intelligence

Cut Off Youth Center

990 • Fiscal year 2016 • EIN 72-0648839

Dec 01, 2015 to Nov 30, 2016 • Filed on Jan 07, 2017

PO Box 1026Larose, LA 70373

(985) 632-7616

Siviq Scores

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

Liabilities / Assets

84th percentile

0.52x

Higher debt load relative to assets than 84% of similar nonprofits.

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

Liabilities / Revenue

72nd percentile

0.17x

Higher debt load relative to revenue than 72% of similar nonprofits.

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

Net Margin

18th percentile

-14%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

59th percentile

$37,318

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

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

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

18th percentile

-18%

Faster revenue growth than 18% of similar nonprofits.

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

Assets

Down

$183,753

Down $36,308 (-16%) from 2015

Net Assets

Down

$88,784

Down $73,816 (-45%) from 2015

Liabilities

Up

$94,969

Up $37,508 (+65%) from 2015

Revenue

Down

$546,693

Down $119,768 (-18%) from 2015

Expenses

Down

$620,509

Down $50,134 (-7.5%) from 2015

Net Income

Down

-$73,816

Down $69,634 (-1665%) 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: $270,533Liabilities 2011: $39,926Net Assets 2011: $230,6072011Assets 2012: $232,862Liabilities 2012: $120,629Net Assets 2012: $112,2332012Assets 2013: $237,631Liabilities 2013: $100,126Net Assets 2013: $137,5052013Assets 2014: $246,107Liabilities 2014: $79,325Net Assets 2014: $166,7822014Assets 2015: $220,061Liabilities 2015: $57,461Net Assets 2015: $162,6002015Assets 2016: $183,753Liabilities 2016: $94,969Net Assets 2016: $88,7842016Assets 2017: $172,142Liabilities 2017: $75,055Net Assets 2017: $97,0872017Assets 2018: $154,991Liabilities 2018: $55,127Net Assets 2018: $99,8642018Assets 2019: $176,274Liabilities 2019: $44,907Net Assets 2019: $131,3672019Assets 2020: $156,316Liabilities 2020: $82,788Net Assets 2020: $73,5282020Assets 2021: $170,221Liabilities 2021: $70,683Net Assets 2021: $99,5382021Assets 2022: $559,559Liabilities 2022: $83,415Net Assets 2022: $476,1442022Assets 2023: $501,811Liabilities 2023: $134,222Net Assets 2023: $367,5892023Assets 2024: $473,899Liabilities 2024: $124,203Net Assets 2024: $349,6962024Assets 2025: $437,569Liabilities 2025: $222,833Net Assets 2025: $214,7362025

Highlighted filing

2016

Assets$183,753
Liabilities$94,969
Net Assets$88,784

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $598,069Expenses 2011: $537,876Net Income 2011: $60,1932011Revenue 2012: $580,690Expenses 2012: $699,064Net Income 2012: -$118,3742012Revenue 2013: $682,759Expenses 2013: $657,487Net Income 2013: $25,2722013Revenue 2014: $682,820Expenses 2014: $653,543Net Income 2014: $29,2772014Revenue 2015: $666,461Expenses 2015: $670,643Net Income 2015: -$4,1822015Revenue 2016: $546,693Expenses 2016: $620,509Net Income 2016: -$73,8162016Revenue 2017: $496,419Expenses 2017: $488,116Net Income 2017: $8,3032017Revenue 2018: $345,115Expenses 2018: $342,338Net Income 2018: $2,7772018Revenue 2019: $430,374Expenses 2019: $398,871Net Income 2019: $31,5032019Revenue 2020: $215,521Expenses 2020: $273,360Net Income 2020: -$57,8392020Revenue 2021: $416,650Expenses 2021: $390,640Net Income 2021: $26,0102021Revenue 2022: $1,121,211Expenses 2022: $744,605Net Income 2022: $376,6062022Revenue 2023: $605,020Expenses 2023: $713,575Net Income 2023: -$108,5552023Revenue 2024: $562,229Expenses 2024: $580,122Net Income 2024: -$17,8932024Revenue 2025: $515,573Expenses 2025: $571,795Net Income 2025: -$56,2222025

Highlighted filing

2016

Revenue$546,693
Expenses$620,509
Net Income-$73,816
Jump To
Filing Snapshot
Filing Period
Dec 1, 2015 to Nov 30, 2016
Signed
Jan 7, 2017
Return Version
2015v3.0
Gross Receipts
$546,693
Mission and Program Overview

Mission

Provides public recreation facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$158,517$163,176▲ $4,659
Accounts Receivable$10,869$12,979▲ $2,110
Cash and Non-Interest-Bearing Accounts$47,980$4,903▼ $43,077
Inventories for Sale or Use$2,695$2,695→ $0
Total Assets$220,061$183,753▼ $36,308
Liabilities
Mortgage Notes Payable Secured by Investment Property$55,198$92,717▲ $37,519
Other Liabilities$2,263$2,252▼ $11
Total Liabilities$57,461$94,969▲ $37,508
Net Assets / Fund Balance
Unrestricted Net Assets$162,600$88,784▼ $73,816
Total Net Assets Fund Balance$162,600$88,784▼ $73,816
Total Liabilities and Net Assets / Fund Balance$220,061$183,753▼ $36,308

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,022$666,159$737,181
Land$92,154-$92,154
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deidra BoudreauxDirectorFT$37,318$37,318

Board Members and Trustees

NameTitle
John DanosPresident
Pam HebertSecretary
Jared ThibodauxVice Pres.
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$209,129
Investment Income
$0
Other Revenue
$337,564
Change in Net Assets
$-73,816
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$491,251
Total Fundraising Expense$231,277
Salaries, Compensation, and Employee Benefits$129,258
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$83,508$39,438$158,284$281,230
Other Salaries and Wages$12,746$69,034-$81,780
Current Officers, Directors, Trustees, and Key Employees-$37,318-$37,318
Other Expenses$15,308$13,120$72,993$28,428
Depreciation Depletion$17,735$5,935-$23,670
Payroll Taxes$975$9,185-$10,160
Fees for Services Accounting-$5,200-$5,200
Interest-$3,519-$3,519
Fees for Services Other-$1,474-$1,474
Total Functional Expenses$135,193$254,039$231,277$620,509
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$329,050
Fundraising Gross Income$8,350
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
Payroll Taxes Payable$2,252
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 7A

Election of members are done at annualgeneral public meeting

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Cut Off Youth Center
EIN
72-0648839
Phone
9856327616
Address
PO BOX 1026, LAROSE, LA 70373

Signing Officer

Name
Deidra Boudreaux
Title
Director
Phone
9856327616
Signed
2017-01-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Danos
Formed
1968
Legal Domicile
La
Voting Board Members
15
Independent Board Members
15
Employees
14
Volunteers
15

Preparer

Firm
Mitchell C Compeaux Cpas
Address
PO BOX 1026, LAROSE, LA 70373
Preparer
Mitchell C Compeaux
Phone
9856934435
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Provide services for the organization's biddy basketball, bingo, fair, general recreation and swimming activities.

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

Swimming pool provides summer recreation for all ages. Sponsors competitves swim team for youths 5 to 18 years of age.

Form 990, Part IX, Line 24E

Kitchen 0 0 25,775 supplies 0 0 23,212 rides expense 0 0 22,000 food expenses 0 0 18,419 crawfish cookoff 16,574 0 0 band expenses 0 0 14,150 repairs & maintenance 0 10,639 0 kitchen 10,219 0 0 advertising 0 10,032 0 tourney fess 8,875 0 0 fund raising expenses 8,797 0 0 concessions 0 0 8,795 advertising 0 0 8,245 concessions 7,379 0 0 crowd control 0 0 6,636 dinner & social expenses 6,551 0 0 liquor expense 0 0 6,161 big raffle winners 0 0 6,000 camp & recreation expense 5,632 0 0 supplies (gen rec) 4,780 0 0 vehicle expense 0 4,750 0 bingo security 0 0 4,412 pageant & queen's expense 0 0 4,022 concession 3,709 0 0 office expense 0 3,539 0 maintenance 0 0 3,291 donations & gifts 0 2,854 0 printing expense 0 0 2,725 auction expense 0 0 2,319 concession (swim) 2,301 0 0 swim team expenses 2,163 0 0 garbage disposal 0 2,136 0 telephone 0 1,802 0 uniforms 1,792 0 0 trophies & awards 1,764 0 0 pool repair & maintenance 1,715 0 0 supplies 0 0 1,647 bank charges 0 1,315 0 licenses & permits 0 1,234 0 fees 1,075 0 0 rents 0 927 0 licenses 0 0 475 dues, subscriptions, fees 0 210 0 publicity 182 0 0

Raw XML Appendix358 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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IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborOtherGamingInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/IndividualWithBooksNm0MITCHELL C COMPEAUX CPAS
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt010674 HWY 1
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0LOCKPORT
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0LA
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd070374
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE SERVICES FOR THE ORGANIZATION'S BIDDY BASKETBALL, BINGO, FAIR, GENERAL RECREATION AND SWIMMING ACTIVITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SWIMMING POOL PROVIDES SUMMER RECREATION FOR ALL AGES. SPONSORS COMPETITVES SWIM TEAM FOR YOUTHS 5 TO 18 YEARS OF AGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ELECTION OF MEMBERS ARE DONE AT ANNUALGENERAL PUBLIC MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KITCHEN 0 0 25,775 SUPPLIES 0 0 23,212 RIDES EXPENSE 0 0 22,000 FOOD EXPENSES 0 0 18,419 CRAWFISH COOKOFF 16,574 0 0 BAND EXPENSES 0 0 14,150 REPAIRS & MAINTENANCE 0 10,639 0 KITCHEN 10,219 0 0 ADVERTISING 0 10,032 0 TOURNEY FESS 8,875 0 0 FUND RAISING EXPENSES 8,797 0 0 CONCESSIONS 0 0 8,795 ADVERTISING 0 0 8,245 CONCESSIONS 7,379 0 0 CROWD CONTROL 0 0 6,636 DINNER & SOCIAL EXPENSES 6,551 0 0 LIQUOR EXPENSE 0 0 6,161 BIG RAFFLE WINNERS 0 0 6,000 CAMP & RECREATION EXPENSE 5,632 0 0 SUPPLIES (GEN REC) 4,780 0 0 VEHICLE EXPENSE 0 4,750 0 BINGO SECURITY 0 0 4,412 PAGEANT & QUEEN'S EXPENSE 0 0 4,022 CONCESSION 3,709 0 0 OFFICE EXPENSE 0 3,539 0 MAINTENANCE 0 0 3,291 DONATIONS & GIFTS 0 2,854 0 PRINTING EXPENSE 0 0 2,725 AUCTION EXPENSE 0 0 2,319 CONCESSION (SWIM) 2,301 0 0 SWIM TEAM EXPENSES 2,163 0 0 GARBAGE DISPOSAL 0 2,136 0 TELEPHONE 0 1,802 0 UNIFORMS 1,792 0 0 TROPHIES & AWARDS 1,764 0 0 POOL REPAIR & MAINTENANCE 1,715 0 0 SUPPLIES 0 0 1,647 BANK CHARGES 0 1,315 0 LICENSES & PERMITS 0 1,234 0 FEES 1,075 0 0 RENTS 0 927 0 LICENSES 0 0 475 DUES, SUBSCRIPTIONS, FEES 0 210 0 PUBLICITY 182 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0220061
IRS990/TotalAssetsEOYAmt0183753
IRS990/TotalAssetsGrp/BOYAmt0220061
IRS990/TotalAssetsGrp/EOYAmt0183753
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0231277
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0254039
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0135193
IRS990/TotalFunctionalExpensesGrp/TotalAmt0620509
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057461
IRS990/TotalLiabilitiesEOYAmt094969
IRS990/TotalLiabilitiesGrp/BOYAmt057461
IRS990/TotalLiabilitiesGrp/EOYAmt094969
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0162600
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088784
IRS990/TotalOtherProgSrvcExpenseAmt0135193
IRS990/TotalOtherProgSrvcRevenueAmt033526
IRS990/TotalProgramServiceExpensesAmt0135193
IRS990/TotalProgramServiceRevenueAmt0209129
IRS990/TotalReportableCompFromOrgAmt037318
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0538343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0546693
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0220061
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0183753
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0162600
IRS990/UnrestrictedNetAssetsGrp/EOYAmt088784
IRS990/USAddress/AddressLine1Txt0205 WEST 79TH STREET
IRS990/USAddress/CityNm0CUT OFF
IRS990/USAddress/StateAbbreviationCd0LA
IRS990/USAddress/ZIPCd070345
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEIDRA BOUDREAUX
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09856327616
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CUT OFF YOUTH CENTER
ReturnHeader/Filer/BusinessNameControlTxt0CUTO
ReturnHeader/Filer/EIN0720648839
ReturnHeader/Filer/PhoneNum09856327616
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1026
ReturnHeader/Filer/USAddress/CityNm0LAROSE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070373
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721141875
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MITCHELL C COMPEAUX CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1026
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAROSE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd070373
ReturnHeader/PreparerPersonGrp/PhoneNum09856934435
ReturnHeader/PreparerPersonGrp/PreparationDt02017-01-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCHELL C COMPEAUX
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-01-18T18:51:22-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-12-01
ReturnHeader/TaxPeriodEndDt02016-11-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.44$0.22$0.21$0.52$0.57$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.47$0.12$0.35$0.56$0.58$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.50$0.13$0.37$0.61$0.71$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.56$0.08$0.48$1.12$0.74$0.38
2021Detailed filing. Detailed filing data is available for this year.$0.17$0.07$0.10$0.42$0.39$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.16$0.08$0.07$0.22$0.27$0.06
2019Detailed filing. Detailed filing data is available for this year.$0.18$0.04$0.13$0.43$0.40$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.15$0.06$0.10$0.35$0.34$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.17$0.08$0.10$0.50$0.49$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.18$0.09$0.09$0.55$0.62$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.22$0.06$0.16$0.67$0.67$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.25$0.08$0.17$0.68$0.65$0.03
2013Summary only. Only limited summary data is available for this year.$0.24$0.10$0.14$0.68$0.66$0.03
2012Summary only. Only limited summary data is available for this year.$0.23$0.12$0.11$0.58$0.70$0.12
2011Summary only. Only limited summary data is available for this year.$0.27$0.04$0.23$0.60$0.54$0.06