Civic Intelligence

United Community Action Program Inc.

990 • Fiscal year 2017 • EIN 73-0777705

Nov 01, 2016 to Oct 31, 2017 • Filed on Jul 19, 2018

501 Sixth StreetPawnee, OK 74058

(918) 762-3041

Siviq Scores

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

Liabilities / Assets

67th percentile

0.42x

Higher debt load relative to assets than 67% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

52nd percentile

0.25x

Higher debt load relative to revenue than 52% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

43rd percentile

1.4%

Higher net margin than 43% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

17th percentile

-3.9%

Faster asset growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

9.0%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Down

$11,361,595

Down $457,086 (-3.9%) from 2016

Net Assets

Up

$6,640,236

Up $1,103,909 (+20%) from 2016

Liabilities

Down

$4,721,359

Down $1,560,995 (-25%) from 2016

Revenue

Up

$18,764,309

Up $1,555,782 (+9.0%) from 2016

Expenses

Up

$18,504,639

Up $1,323,886 (+7.7%) from 2016

Net Income

Up

$259,670

Up $231,896 (+835%) from 2016

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $11,243,624Liabilities 2010: $5,543,889Net Assets 2010: $5,699,7352010Assets 2011: $11,043,160Liabilities 2011: $5,710,521Net Assets 2011: $5,332,6392011Assets 2012: $10,721,657Liabilities 2012: $5,978,746Net Assets 2012: $4,742,9112012Assets 2013: $10,875,515Liabilities 2013: $5,837,211Net Assets 2013: $5,038,3042013Assets 2014: $11,373,783Liabilities 2014: $6,231,588Net Assets 2014: $5,142,1952014Assets 2015: $11,377,583Liabilities 2015: $6,044,053Net Assets 2015: $5,333,5302015Assets 2016: $11,818,681Liabilities 2016: $6,282,354Net Assets 2016: $5,536,3272016Assets 2017: $11,361,595Liabilities 2017: $4,721,359Net Assets 2017: $6,640,2362017Assets 2018: $11,406,620Liabilities 2018: $4,672,232Net Assets 2018: $6,734,3882018Assets 2019: $10,859,983Liabilities 2019: $4,028,461Net Assets 2019: $6,831,5222019Assets 2020: $10,172,208Liabilities 2020: $3,355,592Net Assets 2020: $6,816,6162020Assets 2021: $10,772,761Liabilities 2021: $4,308,110Net Assets 2021: $6,464,6512021Assets 2022: $13,021,510Liabilities 2022: $4,010,983Net Assets 2022: $9,010,5272022Assets 2023: $15,307,645Liabilities 2023: $4,919,209Net Assets 2023: $10,388,4362023Assets 2024: $14,112,796Liabilities 2024: $5,941,971Net Assets 2024: $8,170,8252024

Highlighted filing

2017

Assets$11,361,595
Liabilities$4,721,359
Net Assets$6,640,236

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $20,951,7942010Expenses 2011: $18,908,0282011Revenue 2012: $17,911,894Expenses 2012: $18,448,874Net Income 2012: -$536,9802012Revenue 2013: $15,921,824Expenses 2013: $16,617,219Net Income 2013: -$695,3952013Revenue 2014: $16,887,438Expenses 2014: $16,937,525Net Income 2014: -$50,0872014Revenue 2015: $16,683,503Expenses 2015: $16,539,667Net Income 2015: $143,8362015Revenue 2016: $17,208,527Expenses 2016: $17,180,753Net Income 2016: $27,7742016Revenue 2017: $18,764,309Expenses 2017: $18,504,639Net Income 2017: $259,6702017Revenue 2018: $19,808,907Expenses 2018: $19,988,872Net Income 2018: -$179,9652018Revenue 2019: $17,979,500Expenses 2019: $19,177,906Net Income 2019: -$1,198,4062019Revenue 2020: $17,244,438Expenses 2020: $17,694,525Net Income 2020: -$450,0872020Revenue 2021: $18,838,270Expenses 2021: $19,391,855Net Income 2021: -$553,5852021Revenue 2022: $23,512,373Expenses 2022: $22,100,151Net Income 2022: $1,412,2222022Revenue 2023: $24,432,644Expenses 2023: $23,244,228Net Income 2023: $1,188,4162023Revenue 2024: $21,488,342Expenses 2024: $23,683,667Net Income 2024: -$2,195,3252024

Highlighted filing

2017

Revenue$18,764,309
Expenses$18,504,639
Net Income$259,670
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Jul 19, 2018
Return Version
2016v3.0
Gross Receipts
$18,764,309
Mission and Program Overview

Mission

To support communities and families in their united efforts to provide a healthy, productive environment for every individual regardless of age, race, or creed, and to ensure access to quality services provided by highly trained, professional staff.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,862,927$3,830,056▲ $967,129
Land, Buildings, and Equipment, Net$2,801,180$3,208,524▲ $407,344
Other Notes and Loans Receivable, Net$4,105,116$2,527,169▼ $1,577,947
Accounts Receivable$1,987,898$1,737,153▼ $250,745
Investments Program Related$57,969$57,979▲ $10
Prepaid Expenses and Deferred Charges$3,591$714▼ $2,877
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$11,818,681$11,361,595▼ $457,086
Other Assets Total-$0-
Liabilities
Deferred Revenue$3,982,896$2,400,812▼ $1,582,084
Accounts Payable and Accrued Expenses$2,172,716$2,189,941▲ $17,225
Mortgage Notes Payable Secured by Investment Property$126,742$130,606▲ $3,864
Total Liabilities$6,282,354$4,721,359▼ $1,560,995
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,382,971$5,515,848▲ $1,132,877
Unrestricted Net Assets$1,153,356$1,124,388▼ $28,968
Total Net Assets Fund Balance$5,536,327$6,640,236▲ $1,103,909
Total Liabilities and Net Assets / Fund Balance$11,818,681$11,361,595▼ $457,086

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,233,774$3,154,694$4,388,468
Buildings$1,929,250$1,692,960$3,622,210
Land$45,500-$45,500
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Johnny BryantExecutive DirectorFT$133,977$133,977

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Vaughn Roofing LLCWeatherization Svcs809 Forest St, Pawnee, OK 74058$229,688
C&D Mechanical LLCWeatherization SvcsPO Box 172, Sapulpa, OK 74066$171,725
Ed Bedient Construction IncConstruction Svcs1111 S Tinker, Hominy, OK 74035$100,496
Revenue and Support

Revenue Composition

Contributions and Grants
$13,962,067
Program Service Revenue
$4,772,690
Investment Income
$29,552
Other Revenue
$0
Change in Net Assets
$259,670

Audited Revenue Reconciliation

Revenue per Audited Statements
$18,764,309
Revenue Not Reported on Form 990
$2,681,762
Total Revenue per Audited Statements
$21,446,071
Total Revenue per Form 990
$18,764,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$11,328,499
Other Expenses$7,176,140
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,107,996$787,363-$8,895,359
Other Employee Benefits$1,855,800$163,759-$2,019,559
Occupancy$1,083,985$74,609-$1,158,594
Depreciation Depletion$436,585--$436,585
Travel$283,472$43,135-$326,607
Pension Plan Contributions$256,928$22,676-$279,604
Insurance$207,083$471-$207,554
Current Officers, Directors, Trustees, and Key Employees$122,120$11,857-$133,977
Other Expenses$59,206$9,937-$59,206
All Other Expenses$8,384--$8,384
Total Functional Expenses$17,255,272$1,249,367$0$18,504,639

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$21,186,401
Expenses per Audited Statements$18,504,639
Total Expenses per Form 990$18,504,639
Expenses Not Reported on Form 990$2,681,762
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Line 11B: Form 990 Review Process

The Board has a CPA on staff that reviews the 990 and presents it to the Board.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Board reviews annually.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Board reviews the Executive Director's salary annually & the Executive Director approves all employee salaries.

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

Upon request.

Filing and Contact Details

Filer

Filer Name
United Community Action Program
EIN
73-0777705
Phone
9187623041
Address
501 Sixth Street, Pawnee, OK 74058

Signing Officer

Name
Johnny Bryant
Title
Executive Director
Signed
2018-07-19
Discuss with paid preparer
Yes

Organization Details

Formed
1969
Legal Domicile
Ok
Voting Board Members
11
Independent Board Members
11
Employees
628

Preparer

Firm
Saunders & Associates PLLC
Address
630 East 17th Street, Ada, OK 74820
Preparer
Lynn Saunders CPA
Phone
5803328548
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Emergency Assistance program income is generated to further the program which provides shelter, food and supportive services to needy families and individuals. OTHER PROGRAM SERVICES 5: Social Services program income is generated to further the activities of the program which provides needed community services to low income and other eligible persons. OTHER PROGRAM SERVICES 6: Transportation program income is generated to further the activities of the program which provides transportation services for the elderly and low income families and individuals. OTHER PROGRAM SERVICES 7: Housing Assistance program income is generated further the activities of the program which provides housing assistance to low income families and individuals.

Other Changes In Net Assets Or Fund Balances - Other Increases

Additions to Employee Benefits = $311

Other Changes In Net Assets Or Fund Balances - Other Increases

Additions to Property & Equipment = $843929

Financial Statement Notes

Part X : FIN48 Footnote

Income Tax Status - UCAP qualifies as an organization exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and is subject to a tax on income from any unrelated business, as defined by Section 509(a)(1) of the Code. UCAP currently has no unrelated business income. Accordingly, no provision for income taxes has been recorded.UCAP has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return only when it is determined that the income tax position will more-likely-than-not be sustained upon examinations by taxing authorities. UCAP has analyzed tax positions taken for filing with the Internal Revenue Service and all state jurisdictions where it operates. The UCAP believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the organization's financial condition, results of operations, or cash flows. Accordingly, UCAP has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at October 31, 2017.Federal and state income tax statutes dictate that tax returns filed in any of the previous three reporting periods remain open to examination. Currently, UCAP has no open examinations with the Internal Revenue Service or the Oklahoma Tax Commission.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt9Trustee
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IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Contractual
IRS990/OtherExpensesGrp/Desc3Repairs & Maintenance
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IRS990/OtherExpensesGrp/ProgramServicesAmt2461973
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IRS990/ProgramServiceRevenueGrp/Desc0CHDO
IRS990/ProgramServiceRevenueGrp/Desc1Day Care
IRS990/ProgramServiceRevenueGrp/Desc2Headstart for Schools
IRS990/ProgramServiceRevenueGrp/Desc3Lunch Fund Reimbursement
IRS990/ProgramServiceRevenueGrp/Desc4Transportation
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1243580
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2388952
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1243580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2388952
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3419014
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt42467968
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IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt013215518
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt013563691
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012561474
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IRS990ScheduleA/PublicOrganization170Ind0X
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$14.1$5.94$8.17$21.5$23.7$2.20
2023Detailed filing. Detailed filing data is available for this year.$15.3$4.92$10.4$24.4$23.2$1.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.0$4.01$9.01$23.5$22.1$1.41
2021Detailed filing. Detailed filing data is available for this year.$10.8$4.31$6.46$18.8$19.4$0.55
2020Detailed filing. Detailed filing data is available for this year.$10.2$3.36$6.82$17.2$17.7$0.45
2019Detailed filing. Detailed filing data is available for this year.$10.9$4.03$6.83$18.0$19.2$1.20
2018Detailed filing. Detailed filing data is available for this year.$11.4$4.67$6.73$19.8$20.0$0.18
2017Detailed filing. Detailed filing data is available for this year.$11.4$4.72$6.64$18.8$18.5$0.26
2016Detailed filing. Detailed filing data is available for this year.$11.8$6.28$5.54$17.2$17.2$0.03
2015Detailed filing. Detailed filing data is available for this year.$11.4$6.04$5.33$16.7$16.5$0.14
2014Detailed filing. Detailed filing data is available for this year.$11.4$6.23$5.14$16.9$16.9$0.05
2013Summary only. Only limited summary data is available for this year.$10.9$5.84$5.04$15.9$16.6$0.70
2012Summary only. Only limited summary data is available for this year.$10.7$5.98$4.74$17.9$18.4$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$5.71$5.33$18.9
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$5.54$5.70$21.0