Civic Intelligence

Logan Community Services Inc.

990 • Fiscal year 2021 • EIN 73-1077474

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 22, 2021

Po Box 1558Guthrie, OK 73044

(405) 282-5524

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.36x

Higher debt load relative to assets than 82% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.16x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

33rd percentile

2.6%

Higher net margin than 33% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

85th percentile

$88,250

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

80th percentile

42%

Faster asset growth than 80% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

30th percentile

-2.7%

Faster revenue growth than 30% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$416,306

Up $122,738 (+42%) from 2020

Net Assets

Up

$265,850

Up $25,320 (+11%) from 2020

Liabilities

Up

$150,456

Up $97,418 (+184%) from 2020

Revenue

Down

$966,877

Down $26,822 (-2.7%) from 2020

Expenses

Down

$941,557

Down $21,726 (-2.3%) from 2020

Net Income

Down

$25,320

Down $5,096 (-17%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $156,056Liabilities 2011: $45,516Net Assets 2011: $110,5402011Assets 2012: $102,327Liabilities 2012: $61,894Net Assets 2012: $40,4332012Assets 2013: $165,030Liabilities 2013: $69,413Net Assets 2013: $95,6172013Assets 2014: $206,520Liabilities 2014: $67,695Net Assets 2014: $138,8252014Assets 2015: $199,709Liabilities 2015: $66,365Net Assets 2015: $133,3442015Assets 2016: $159,694Liabilities 2016: $38,523Net Assets 2016: $121,1712016Assets 2017: $181,910Liabilities 2017: $21,893Net Assets 2017: $160,0172017Assets 2018: $227,396Liabilities 2018: $31,259Net Assets 2018: $196,1372018Assets 2019: $237,214Liabilities 2019: $27,100Net Assets 2019: $210,1142019Assets 2020: $293,568Liabilities 2020: $53,038Net Assets 2020: $240,5302020Assets 2021: $416,306Liabilities 2021: $150,456Net Assets 2021: $265,8502021Assets 2022: $396,590Liabilities 2022: $38,251Net Assets 2022: $358,3392022Assets 2023: $481,799Liabilities 2023: $38,907Net Assets 2023: $442,8922023Assets 2024: $606,486Liabilities 2024: $28,510Net Assets 2024: $577,9762024Assets 2025: $504,750Liabilities 2025: $25,456Net Assets 2025: $479,2942025

Highlighted filing

2021

Assets$416,306
Liabilities$150,456
Net Assets$265,850

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $854,0812011Revenue 2012: $926,491Expenses 2012: $997,322Net Income 2012: -$70,8312012Expenses 2013: $936,8932013Revenue 2014: $929,644Expenses 2014: $886,436Net Income 2014: $43,2082014Revenue 2015: $918,614Expenses 2015: $924,095Net Income 2015: -$5,4812015Revenue 2016: $885,783Expenses 2016: $897,956Net Income 2016: -$12,1732016Revenue 2017: $935,802Expenses 2017: $889,202Net Income 2017: $46,6002017Revenue 2018: $941,268Expenses 2018: $905,148Net Income 2018: $36,1202018Revenue 2019: $961,912Expenses 2019: $947,936Net Income 2019: $13,9762019Revenue 2020: $993,699Expenses 2020: $963,283Net Income 2020: $30,4162020Revenue 2021: $966,877Expenses 2021: $941,557Net Income 2021: $25,3202021Revenue 2022: $1,060,697Expenses 2022: $968,208Net Income 2022: $92,4892022Revenue 2023: $1,078,109Expenses 2023: $1,005,063Net Income 2023: $73,0462023Revenue 2024: $1,168,500Expenses 2024: $1,033,416Net Income 2024: $135,0842024Revenue 2025: $921,337Expenses 2025: $1,020,019Net Income 2025: -$98,6822025

Highlighted filing

2021

Revenue$966,877
Expenses$941,557
Net Income$25,320
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 22, 2021
Return Version
2020v4.0
Gross Receipts
$966,877
Mission and Program Overview

Mission

Logan Community Services is a non-profit organization founded to assist individuals and families to have healthier, safe, and more satisfying lives, being an advocate for youths, and bringing information and education to the community. Services are provided through four basic services: Emergency Youth Shelter, Community Counseling Srevices, Outreach and Drug/Alcohol Recovery Services, and Education.

Corporation assists individuals and families to have a healthier, safe, and more satisfying life through advocacy, education, and counseling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$157,218$302,125▲ $144,907
Land, Buildings, and Equipment, Net$52,926$50,257▼ $2,669
Accounts Receivable$73,600$48,216▼ $25,384
Prepaid Expenses and Deferred Charges$8,998$15,708▲ $6,710
Intangible Assets$826--
Total Assets$293,568$416,306▲ $122,738
Liabilities
Mortgage Notes Payable Secured by Investment Property-$107,500-
Accounts Payable and Accrued Expenses$40,904$42,956▲ $2,052
Deferred Revenue$12,134--
Total Liabilities$53,038$150,456▲ $97,418
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$240,530$265,850▲ $25,320
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$240,530$265,850▲ $25,320
Total Liabilities and Net Assets / Fund Balance$293,568$416,306▲ $122,738

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$26,654$236,889$263,543
Equipment$6,569$58,348$64,917
Other Land Buildings$0$17,112$17,112
Land$17,034-$17,034
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
William AlexanderExecutive DirectorFT$88,250$88,250

Board Members and Trustees

NameTitle
Bill GreerChair
Jeff ChappellVice Chair
Deborah SmedleyDirector
Gwen McGarrity-McCarrollDirector
Julie RoyalDirector
Lynn CooperDirector
Yvonne MontgomeryDirector
Eldona WoodruffSecretary/ Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$946,805
Program Service Revenue
$20,072
Investment Income
$0
Other Revenue
$0
All Other Contributions
$63,306
Change in Net Assets
$25,320

Audited Revenue Reconciliation

Revenue per Audited Statements
$966,877
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$966,877
Total Revenue per Form 990
$966,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$556,513
Other Expenses$385,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,658$34,143-$381,801
Current Officers, Directors, Trustees, and Key Employees$62,250$26,000-$88,250
Other Employee Benefits$36,625$8,747-$45,372
Payroll Taxes$35,662$5,428-$41,090
Occupancy$23,245$8,420-$31,665
Insurance$16,646$4,758-$21,404
Office Expenses$10,877$5,251-$16,128
Depreciation Depletion-$6,295-$6,295
Fees for Services Accounting$4,038$713-$4,751
Travel$687$900-$1,587
Conferences and Meetings-$215-$215
Other Expenses$115,601$-115,601-$0
Total Functional Expenses$932,033$9,524$0$941,557

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$941,557
Total Expenses per Audited Statements$941,557
Total Expenses per Form 990$941,557
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
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 35% controlled entity
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
No
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

Agency accountant reviews return with the Chief Executive Officer, who then presents to Board for their approval.

Form 990, Part VI, Section B, Line 12C

Board annually reviews potential conflicts

Form 990, Part VI, Section B, Line 15

The Board of Directors approves the compensation of the Chief Executive Officer by comparing it to industry averages based on size of organization and scope of services.

Form 990, Part VI, Section C, Line 19

Organization Board Minutes, Audit, Form 990, and other documentation is available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Logan Community Services Inc
EIN
73-1077474
Phone
4052825524
Address
Po Box 1558, Guthrie, OK 73044

Signing Officer

Name
William Alexander
Title
Executive Director
Phone
4052825524
Signed
2021-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Alexander
Formed
1977
Legal Domicile
Ok
Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
32

Preparer

Firm
Michael Green CPA
Address
827 Locust Street, Stillwell, OK 74960
Preparer
Michael Green
Phone
9186965298
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IRS990/PrincipalOfficerNm0William Alexander
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0Outpatient counseling services to youth and families in the Logan County area. Services for youth and families in the areas of education, Substance abuse issues, and victims of violent crime.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0561291
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0548350
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0871467
IRS990/PYExcessBenefitTransInd00
IRS990/PYOtherExpensesAmt0413474
IRS990/PYOtherRevenueAmt0103000
IRS990/PYProgramServiceRevenueAmt019232
IRS990/PYRevenuesLessExpensesAmt030416
IRS990/PYSalariesCompEmpBnftPaidAmt0549809
IRS990/PYTotalExpensesAmt0963283
IRS990/PYTotalRevenueAmt0993699
IRS990/ReconcilationRevenueExpnssAmt025320
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0363450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0940805
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0871467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0945974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0915171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0885654
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04559071
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0510
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0510
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99989
IRS990ScheduleA/PublicSupportPY170Pct00.9998
IRS990ScheduleA/PublicSupportTotal170Amt04559071
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0940805
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0871467
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0945974
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0915171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0885654
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04559071
IRS990ScheduleA/TotalSupportAmt04559581
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/BuildingsGrp/BookValueAmt026654
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0236889
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0263543
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06569
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058348
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064917
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0941557
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt017034
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt017034
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017112
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017112
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0966877
IRS990ScheduleD/TotalBookValueLandBuildingsAmt050257
IRS990ScheduleD/TotalExpensesPerForm990Amt0941557
IRS990ScheduleD/TotalRevenuePerForm990Amt0966877
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0966877
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0941557
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Agency accountant reviews return with the Chief Executive Officer, who then presents to Board for their approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board annually reviews potential conflicts
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors approves the compensation of the Chief Executive Officer by comparing it to industry averages based on size of organization and scope of services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organization Board Minutes, Audit, Form 990, and other documentation is 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/StatesWhereCopyOfReturnIsFldCd0OK
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0293568
IRS990/TotalAssetsEOYAmt0416306
IRS990/TotalAssetsGrp/BOYAmt0293568
IRS990/TotalAssetsGrp/EOYAmt0416306
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0946805
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt09524
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0932033
IRS990/TotalFunctionalExpensesGrp/TotalAmt0941557
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt053038
IRS990/TotalLiabilitiesEOYAmt0150456
IRS990/TotalLiabilitiesGrp/BOYAmt053038
IRS990/TotalLiabilitiesGrp/EOYAmt0150456
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0240530
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0265850
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.03$0.48$0.92$1.02$0.10
2024Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.58$1.17$1.03$0.14
2023Detailed filing. Detailed filing data is available for this year.$0.48$0.04$0.44$1.08$1.01$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.40$0.04$0.36$1.06$0.97$0.09
2021Detailed filing. Detailed filing data is available for this year.$0.42$0.15$0.27$0.97$0.94$0.03
2020Summary only. Only limited summary data is available for this year.$0.29$0.05$0.24$0.99$0.96$0.03
2019Summary only. Only limited summary data is available for this year.$0.24$0.03$0.21$0.96$0.95$0.01
2018Summary only. Only limited summary data is available for this year.$0.23$0.03$0.20$0.94$0.91$0.04
2017Summary only. Only limited summary data is available for this year.$0.18$0.02$0.16$0.94$0.89$0.05
2016Summary only. Only limited summary data is available for this year.$0.16$0.04$0.12$0.89$0.90$0.01
2015Summary only. Only limited summary data is available for this year.$0.20$0.07$0.13$0.92$0.92$0.01
2014Summary only. Only limited summary data is available for this year.$0.21$0.07$0.14$0.93$0.89$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.07$0.10$0.94
2012Summary only. Only limited summary data is available for this year.$0.10$0.06$0.04$0.93$1.00$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.05$0.11$0.85