Civic Intelligence

Community Directions Inc.

990 • Fiscal year 2018 • EIN 72-1479351

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 03, 2019

130 W South StreetOpelousas, LA 70570

(337) 948-1294

Siviq Scores

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

Liabilities / Assets

87th percentile

0.81x

Higher debt load relative to assets than 87% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

98th percentile

18.38x

Higher debt load relative to revenue than 98% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

91st percentile

37%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,454,491

Up $1,476,468 (+37%) from 2017

Net Assets

Down

$1,029,084

Down $30,805 (-2.9%) from 2017

Liabilities

Up

$4,425,407

Up $1,507,273 (+52%) from 2017

Revenue

Up

$240,766

Up $22,792 (+10%) from 2017

Expenses

Up

$282,296

Up $65,884 (+30%) from 2017

Net Income

Down

-$41,530

Down $43,092 (-2759%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $81,624Liabilities 2011: $3,383Net Assets 2011: $78,2412011Assets 2012: $143,117Liabilities 2012: $2,900Net Assets 2012: $140,2172012Assets 2013: $283,128Liabilities 2013: $17,362Net Assets 2013: $265,7662013Assets 2014: $277,444Net Assets 2014: $277,4442014Assets 2015: $2,196,778Liabilities 2015: $1,062,426Net Assets 2015: $1,134,3522015Assets 2016: $2,193,569Liabilities 2016: $1,177,757Net Assets 2016: $1,015,8122016Assets 2017: $3,978,023Liabilities 2017: $2,918,134Net Assets 2017: $1,059,8892017Assets 2018: $5,454,491Liabilities 2018: $4,425,407Net Assets 2018: $1,029,0842018Assets 2019: $5,196,167Liabilities 2019: $4,247,620Net Assets 2019: $948,5472019Assets 2020: $4,644,534Liabilities 2020: $3,753,490Net Assets 2020: $891,0442020Assets 2021: $4,496,360Liabilities 2021: $3,712,965Net Assets 2021: $783,3952021Assets 2022: $4,365,960Liabilities 2022: $3,692,030Net Assets 2022: $673,9302022Assets 2023: $4,219,743Liabilities 2023: $3,678,852Net Assets 2023: $540,8912023Assets 2024: $5,120,744Liabilities 2024: $4,693,660Net Assets 2024: $427,0842024

Highlighted filing

2018

Assets$5,454,491
Liabilities$4,425,407
Net Assets$1,029,084

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $253,558Expenses 2011: $247,345Net Income 2011: $6,2132011Revenue 2012: $286,647Expenses 2012: $224,671Net Income 2012: $61,9762012Revenue 2013: $286,818Expenses 2013: $225,612Net Income 2013: $61,2062013Revenue 2014: $194,402Expenses 2014: $183,524Net Income 2014: $10,8782014Revenue 2015: $264,881Expenses 2015: $232,539Net Income 2015: $32,3422015Revenue 2016: $234,924Expenses 2016: $305,510Net Income 2016: -$70,5862016Revenue 2017: $217,974Expenses 2017: $216,412Net Income 2017: $1,5622017Revenue 2018: $240,766Expenses 2018: $282,296Net Income 2018: -$41,5302018Revenue 2019: $273,850Expenses 2019: $354,387Net Income 2019: -$80,5372019Revenue 2020: $263,738Expenses 2020: $321,241Net Income 2020: -$57,5032020Revenue 2021: $244,797Expenses 2021: $352,446Net Income 2021: -$107,6492021Revenue 2022: $226,653Expenses 2022: $336,118Net Income 2022: -$109,4652022Revenue 2023: $266,140Expenses 2023: $399,179Net Income 2023: -$133,0392023Revenue 2024: $257,068Expenses 2024: $370,875Net Income 2024: -$113,8072024

Highlighted filing

2018

Revenue$240,766
Expenses$282,296
Net Income-$41,530
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 3, 2019
Return Version
2018v3.1
Gross Receipts
$240,766
Mission and Program Overview

Mission

Provide housing facilities and services to the elderly, handicapped, and substance-dependent persons of opelousas and ville platte, louisiana

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,464,044$4,787,767▲ $1,323,723
Cash and Non-Interest-Bearing Accounts$59,064$407,599▲ $348,535
Other Notes and Loans Receivable, Net$424,264$213,144▼ $211,120
Savings and Temporary Cash Investments$24,941$34,012▲ $9,071
Prepaid Expenses and Deferred Charges$4,565$9,356▲ $4,791
Accounts Receivable$1,145$2,613▲ $1,468
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,978,023$5,454,491▲ $1,476,468
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,301,456$3,735,099▲ $1,433,643
Unsecured Notes Loans Payable$296,508$446,247▲ $149,739
Accounts Payable and Accrued Expenses$315,188$231,401▼ $83,787
Other Liabilities$4,973$12,418▲ $7,445
Deferred Revenue$9$242▲ $233
Total Liabilities$2,918,134$4,425,407▲ $1,507,273
Net Assets / Fund Balance
Unrestricted Net Assets$1,059,889$1,029,084▼ $30,805
Total Net Assets Fund Balance$1,059,889$1,029,084▼ $30,805
Total Liabilities and Net Assets / Fund Balance$3,978,023$5,454,491▲ $1,476,468

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,589,029$292,539$4,707,996
Land$156,000-$156,000
Equipment$40,121$4,769$44,890
Other Land Buildings$2,617$1,183$3,800
Compensation and Service Providers

Board Members and Trustees

NameTitle
Phillip BourgeoisPresident
Gary BehringerVice President
Judy SeelyDirector
Mark DucoteDirector
Charles TateCEO
Linda JeffersonSecretary
Dorothy HollowayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$48,277
Program Service Revenue
$191,165
Investment Income
$1,324
Other Revenue
$0
All Other Contributions
$48,277
Change in Net Assets
$-41,530
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$267,913
Salaries, Compensation, and Employee Benefits$14,383
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$115,660--$115,660
Interest$21,266--$21,266
Insurance$16,177--$16,177
Other Salaries and Wages$13,991--$13,991
Fees for Services Accounting$13,906--$13,906
All Other Expenses$9,690--$9,690
Fees for Services Management$9,128--$9,128
Office Expenses$6,188--$6,188
Other Expenses$5,690--$5,690
Travel$1,015--$1,015
Payroll Taxes$392--$392
Fees for Services Legal$35--$35
Total Functional Expenses$282,296$0$0$282,296
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits$12,418
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

All documents are available for public inspection during normal business hours.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available for public inspection during normal business hours. All documents require board approval.

Filing and Contact Details

Filer

Filer Name
Community Directions Inc
EIN
72-1479351
Phone
3379481294
Address
130 W SOUTH STREET, OPELOUSAS, LA 70570

Signing Officer

Name
Phillip Bourgeois
Title
President
Signed
2019-07-03
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
La
Voting Board Members
7
Independent Board Members
0
Employees
0

Preparer

Firm
Vige Tujague & Noel CPAs
Address
151 N 2nd St, Eunice, LA 70535
Preparer
Shirley Vige Jr CPA
Phone
3374579324
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Prior year adjustment = $10725

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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04565
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09356
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL AND OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191165
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0105076
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02166
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0212570
IRS990/PYProgramServiceRevenueAmt0110732
IRS990/PYRevenuesLessExpensesAmt01562
IRS990/PYSalariesCompEmpBnftPaidAmt03842
IRS990/PYTotalExpensesAmt0216412
IRS990/PYTotalRevenueAmt0217974
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-41530
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0240766
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt024941
IRS990/SavingsAndTempCashInvstGrp/EOYAmt034012
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt048277
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0105076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0136683
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0143426
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0170507
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0603969
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02166
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02214
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03307
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07687
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0330154
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98740
IRS990ScheduleA/PublicSupportPY170Pct00.99100
IRS990ScheduleA/PublicSupportTotal170Amt0603969
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt048277
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0105076
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0136683
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0143426
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0170507
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0603969
IRS990ScheduleA/TotalSupportAmt0611656
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BuildingsGrp/BookValueAmt04589029
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0292539
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0173572
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04707996
IRS990ScheduleD/EquipmentGrp/BookValueAmt040121
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04769
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044890
IRS990ScheduleD/LandGrp/BookValueAmt0156000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0156000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02617
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01183
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03800
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012418
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04787767
IRS990ScheduleD/TotalLiabilityAmt012418
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION DURING NORMAL BUSINESS HOURS. ALL DOCUMENTS REQUIRE BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRIOR YEAR ADJUSTMENT = $10725
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03978023
IRS990/TotalAssetsEOYAmt05454491
IRS990/TotalAssetsGrp/BOYAmt03978023
IRS990/TotalAssetsGrp/EOYAmt05454491
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048277
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282296
IRS990/TotalFunctionalExpensesGrp/TotalAmt0282296
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02918134
IRS990/TotalLiabilitiesEOYAmt04425407
IRS990/TotalLiabilitiesGrp/BOYAmt02918134
IRS990/TotalLiabilitiesGrp/EOYAmt04425407
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01059889
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01029084
IRS990/TotalProgramServiceExpensesAmt0282296
IRS990/TotalProgramServiceRevenueAmt0191165
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192489
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240766
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03978023
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05454491
IRS990/TravelGrp/ProgramServicesAmt01015
IRS990/TravelGrp/TotalAmt01015
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01059889
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01029084
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0296508

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.$5.12$4.69$0.43$0.26$0.37$0.11
2023Detailed filing. Detailed filing data is available for this year.$4.22$3.68$0.54$0.27$0.40$0.13
2022Detailed filing. Detailed filing data is available for this year.$4.37$3.69$0.67$0.23$0.34$0.11
2021Detailed filing. Detailed filing data is available for this year.$4.50$3.71$0.78$0.24$0.35$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.64$3.75$0.89$0.26$0.32$0.06
2019Detailed filing. Detailed filing data is available for this year.$5.20$4.25$0.95$0.27$0.35$0.08
2018Detailed filing. Detailed filing data is available for this year.$5.45$4.43$1.03$0.24$0.28$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.98$2.92$1.06$0.22$0.22$0.00
2016Detailed filing. Detailed filing data is available for this year.$2.19$1.18$1.02$0.23$0.31$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.20$1.06$1.13$0.26$0.23$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.28$0.28$0.19$0.18$0.01
2013Summary only. Only limited summary data is available for this year.$0.28$0.02$0.27$0.29$0.23$0.06
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.14$0.29$0.22$0.06
2011Summary only. Only limited summary data is available for this year.$0.08$0.00$0.08$0.25$0.25$0.01