Civic Intelligence

Franklin Association for Retarded Citizens Inc

990 • Fiscal year 2016 • EIN 72-0718690

Jul 01, 2015 to Jun 30, 2016 • Filed on Sep 27, 2016

Organization ProfileN/A
1210 HavardWinnsboro, LA 71295

(318) 435-7621

Siviq Scores

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

Liabilities / Assets

71st percentile

0.04x

Higher debt load relative to assets than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.02x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

52nd percentile

4.0%

Higher net margin than 52% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

89th percentile

$38,484

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 35.9% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

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

Revenue Growth

34th percentile

-9.8%

Faster revenue growth than 34% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$64,119

Up $8,098 (+14%) from 2015

Net Assets

Up

$61,548

Up $7,525 (+14%) from 2015

Liabilities

Up

$2,571

Up $573 (+29%) from 2015

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin52nd percentile

Revenue

Down

$107,074

Down $11,672 (-9.8%) from 2015

Expenses

Up

$102,805

Up $3,433 (+3.5%) from 2015

Net Income

Down

$4,269

Down $15,105 (-78%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$80K$60K$40K$20K$0Assets 2011: $54,252Liabilities 2011: $2,213Net Assets 2011: $52,0392011Assets 2012: $60,408Liabilities 2012: $3,009Net Assets 2012: $57,3992012Assets 2013: $51,815Liabilities 2013: $17,951Net Assets 2013: $33,8642013Assets 2014: $37,307Liabilities 2014: $2,658Net Assets 2014: $34,6492014Assets 2015: $56,021Liabilities 2015: $1,998Net Assets 2015: $54,0232015Assets 2016: $64,119Liabilities 2016: $2,571Net Assets 2016: $61,5482016Assets 2017: $33,152Liabilities 2017: $1,889Net Assets 2017: $31,2632017Assets 2018: $11,328Liabilities 2018: $13,1592018

Highlighted filing

2016

Assets$64,119
Liabilities$2,571
Net Assets$61,548
Open 2016 Filing

Operations Trend

Revenue Growth34th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $109,181Expenses 2011: $99,337Net Income 2011: $9,8442011Revenue 2012: $105,184Expenses 2012: $99,824Net Income 2012: $5,3602012Expenses 2013: $114,9502013Revenue 2014: $102,927Expenses 2014: $102,142Net Income 2014: $7852014Revenue 2015: $118,746Expenses 2015: $99,372Net Income 2015: $19,3742015Revenue 2016: $107,074Expenses 2016: $102,805Net Income 2016: $4,2692016Revenue 2017: $84,778Expenses 2017: $115,063Net Income 2017: -$30,2852017Revenue 2018: $54,133Expenses 2018: $85,397Net Income 2018: -$31,2642018

Highlighted filing

2016

Revenue$107,074
Expenses$102,805
Net Income$4,269
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Sep 27, 2016
Return Version
2015v2.1
Gross Receipts
$107,074
Mission and Program Overview

Mission

Rehabilitation for mentally retarded citizens - the franklin association for retarded citizens served the mentally retarded citizens of franklin and surrounding parishes. The primary service is to provide adults 21 years and older training in work activity and self-help skills.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$44,241$46,783▲ $2,542
Land, Buildings, and Equipment, Net$11,780$11,909▲ $129
Accounts Receivable-$3,997-
Prepaid Expenses and Deferred Charges-$1,430-
Total Assets$56,021$64,119▲ $8,098
Liabilities
Accounts Payable and Accrued Expenses$1,998$2,571▲ $573
Total Liabilities$1,998$2,571▲ $573
Net Assets / Fund Balance
Unrestricted Net Assets$54,023$61,548▲ $7,525
Total Net Assets Fund Balance$54,023$61,548▲ $7,525
Total Liabilities and Net Assets / Fund Balance$56,021$64,119▲ $8,098

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,281$64,271$65,552
Equipment$628$39,286$39,914
Land$10,000-$10,000
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jo Ann LivingstonSec & Exe DiFT$38,484$38,484
Barbara MercerTreasurer-$17,173$17,173

Board Members and Trustees

NameTitle
Richard MahoneyPresident
Amos VirgleDirector
Betty JohnsonDirector
Deborah DavidsonDirector
Jean ThomasDirector
Linda NelsonDirector
Ronnie TempleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$107,074
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$4,269
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$64,549
Other Expenses$38,256
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$47,520$8,137-$55,657
Office Expenses$4,014$4,921-$8,935
Fees for Services Accounting-$8,919-$8,919
Occupancy$7,778$372-$8,150
Travel$8,060--$8,060
Payroll Taxes$4,108$147-$4,255
Insurance$2,767$307-$3,074
Other Salaries and Wages$2,792--$2,792
Other Employee Benefits$1,588$257-$1,845
Depreciation Depletion$608--$608
Fees for Services Other$300--$300
Information Technology$150--$150
Other Expenses$60--$60
Total Functional Expenses$79,745$23,060$0$102,805
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

“Members of the board of directors and the officers are elected by the membership at the annual meeting.”

Form 990, Page 6, Part VI, Line 7B

“Decisions of the board of directors are subject to approval by the members.”

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

“The executive director reviews the form 990 and is authorized by the board of directors to sign on their behalf.”

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

“All salaries are determined by the board of directors.”

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

“All salaries are determined by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, policies and procedures and financial statements are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Franklin Association for Retarded
EIN
72-0718690
Phone
3184357621
Address
1210 HAVARD, WINNSBORO, LA 71295

Signing Officer

Name
Jo Ann Livingston
Title
Sec & Exe Director
Phone
3184357621
Signed
2016-09-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jo Ann Livingston
Formed
1982
Legal Domicile
La
Voting Board Members
9
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
Huffman & Soignier (apac)
Address
1100 N 18TH ST STE 200, MONROE, LA 71201
Preparer
Francis I Huffman
Phone
3183872672
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Rehabilitation for mentally retarded citizens - the franklin association for retarded citizens served the mentally retarded citizens of franklin and surrounding parishes. The primary service is to provide adults 21 years and older training in work activity and self-help skills.”

Form 990, Part XI

“Management discovered during the year ended june 30, 2016 that certain accounts receivable were not included in the financial statements for the years ended june 30, 2015 and 2014. Prior year financial statements have been restated to include accounts receivable in the amount of 3,256 for the year ended june 30, 2015. The fund balance as of july 1, 2014 was increased by 3,683 to comprise accounts receivable for the year ended june 30, 2014.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REHABILITATION FOR MENTALLY RETARDED CITIZENS - THE FRANKLIN ASSOCIATION FOR RETARDED CITIZENS SERVED THE MENTALLY RETARDED CITIZENS OF FRANKLIN AND SURROUNDING PARISHES. THE PRIMARY SERVICE IS TO PROVIDE ADULTS 21 YEARS AND OLDER TRAINING IN WORK ACTIVITY AND SELF-HELP SKILLS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE BOARD OF DIRECTORS AND THE OFFICERS ARE ELECTED BY THE MEMBERSHIP AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS OF THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND IS AUTHORIZED BY THE BOARD OF DIRECTORS TO SIGN ON THEIR BEHALF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL SALARIES ARE DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL SALARIES ARE DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, POLICIES AND PROCEDURES AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MANAGEMENT DISCOVERED DURING THE YEAR ENDED JUNE 30, 2016 THAT CERTAIN ACCOUNTS RECEIVABLE WERE NOT INCLUDED IN THE FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2015 AND 2014. PRIOR YEAR FINANCIAL STATEMENTS HAVE BEEN RESTATED TO INCLUDE ACCOUNTS RECEIVABLE IN THE AMOUNT OF 3,256 FOR THE YEAR ENDED JUNE 30, 2015. THE FUND BALANCE AS OF JULY 1, 2014 WAS INCREASED BY 3,683 TO COMPRISE ACCOUNTS RECEIVABLE FOR THE YEAR ENDED JUNE 30, 2014.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt079745
IRS990/TotalFunctionalExpensesGrp/TotalAmt0102805
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01998
IRS990/TotalLiabilitiesEOYAmt02571
IRS990/TotalLiabilitiesGrp/BOYAmt01998
IRS990/TotalLiabilitiesGrp/EOYAmt02571
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt054023
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt061548
IRS990/TotalProgramServiceExpensesAmt079745
IRS990/TotalProgramServiceRevenueAmt0107074
IRS990/TotalReportableCompFromOrgAmt055657
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0107074
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0107074
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt064119
IRS990/TravelGrp/ProgramServicesAmt08060
IRS990/TravelGrp/TotalAmt08060
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JO ANN LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC & EXE DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum03184357621
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-09-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN ASSOCIATION FOR RETARDED
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CITIZENS INC
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0720718690
ReturnHeader/Filer/PhoneNum03184357621
ReturnHeader/Filer/USAddress/AddressLine1Txt01210 HAVARD
ReturnHeader/Filer/USAddress/CityNm0WINNSBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd071295
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721403835
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUFFMAN & SOIGNIER (APAC)
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01100 N 18TH ST STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd071201
ReturnHeader/PreparerPersonGrp/PhoneNum03183872672
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0FRANCIS I HUFFMAN
ReturnHeader/ReturnTs02016-09-28T10:44:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$64,119
Liabilities
$2,571
Net assets
$61,548
Revenue
$107,074
Expenses
$102,805
Net income
$4,269
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Summary only. Only limited summary data is available for this year.$0.11$0.13$0.54$0.85$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.02$0.31$0.85$1.15$0.30
2016Detailed filing. Detailed filing data is available for this year.$0.64$0.03$0.62$1.07$1.03$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$1.19$0.99$0.19
2014Detailed filing. Detailed filing data is available for this year.$0.37$0.03$0.35$1.03$1.02$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.18$0.34$1.15
2012Summary only. Only limited summary data is available for this year.$0.60$0.03$0.57$1.05$1.00$0.05
2011Summary only. Only limited summary data is available for this year.$0.54$0.02$0.52$1.09$0.99$0.10