Civic Intelligence

Counterpoint Inc.

990 • Fiscal year 2014 • EIN 81-0382705

Jul 01, 2013 to Jun 30, 2014 • Filed on Dec 02, 2014

116 East Lewis Street59047

(406) 222-2472

Siviq Scores

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

Liabilities / Assets

58th percentile

0.18x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.12x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

1.8%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

44th percentile

$49,129

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

56th percentile

3.8%

Faster asset growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

1.7%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$890,540

Up $32,563 (+3.8%) from 2013

Net Assets

Up

$733,954

Up $23,227 (+3.3%) from 2013

Liabilities

Up

$156,586

Up $9,336 (+6.3%) from 2013

Revenue

Up

$1,317,735

Up $21,958 (+1.7%) from 2013

Expenses

Up

$1,294,508

Up $35,778 (+2.8%) from 2013

Net Income

Down

$23,227

Down $13,820 (-37%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $854,794Liabilities 2011: $171,248Net Assets 2011: $683,5462011Assets 2012: $821,339Liabilities 2012: $147,659Net Assets 2012: $673,6802012Assets 2013: $857,977Liabilities 2013: $147,250Net Assets 2013: $710,7272013Assets 2014: $890,540Liabilities 2014: $156,586Net Assets 2014: $733,9542014Assets 2015: $873,486Liabilities 2015: $138,867Net Assets 2015: $734,6192015Assets 2016: $886,159Liabilities 2016: $152,846Net Assets 2016: $733,3132016Assets 2017: $881,929Liabilities 2017: $152,887Net Assets 2017: $729,0422017Assets 2018: $851,115Liabilities 2018: $148,661Net Assets 2018: $702,4542018Assets 2019: $787,737Liabilities 2019: $127,077Net Assets 2019: $660,6602019Assets 2020: $856,779Liabilities 2020: $295,694Net Assets 2020: $561,0852020Assets 2021: $759,130Liabilities 2021: $201,874Net Assets 2021: $557,2562021Assets 2022: $742,020Liabilities 2022: $55,580Net Assets 2022: $686,4402022Assets 2023: $855,057Liabilities 2023: $87,206Net Assets 2023: $767,8512023Assets 2025: $758,313Liabilities 2025: $53,104Net Assets 2025: $705,2092025

Highlighted filing

2014

Assets$890,540
Liabilities$156,586
Net Assets$733,954

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,265,556Expenses 2011: $1,275,499Net Income 2011: -$9,9432011Revenue 2012: $1,197,735Expenses 2012: $1,207,601Net Income 2012: -$9,8662012Revenue 2013: $1,295,777Expenses 2013: $1,258,730Net Income 2013: $37,0472013Revenue 2014: $1,317,735Expenses 2014: $1,294,508Net Income 2014: $23,2272014Revenue 2015: $1,367,662Expenses 2015: $1,372,259Net Income 2015: -$4,5972015Revenue 2016: $1,419,105Expenses 2016: $1,414,833Net Income 2016: $4,2722016Revenue 2017: $1,380,227Expenses 2017: $1,414,318Net Income 2017: -$34,0912017Revenue 2018: $1,357,122Expenses 2018: $1,397,296Net Income 2018: -$40,1742018Revenue 2019: $1,364,622Expenses 2019: $1,424,572Net Income 2019: -$59,9502019Revenue 2020: $1,432,695Expenses 2020: $1,536,023Net Income 2020: -$103,3282020Revenue 2021: $1,665,944Expenses 2021: $1,653,159Net Income 2021: $12,7852021Revenue 2022: $1,712,891Expenses 2022: $1,660,539Net Income 2022: $52,3522022Revenue 2023: $1,788,604Expenses 2023: $1,707,193Net Income 2023: $81,4112023Revenue 2025: $2,038,143Expenses 2025: $2,051,188Net Income 2025: -$13,0452025

Highlighted filing

2014

Revenue$1,317,735
Expenses$1,294,508
Net Income$23,227
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Dec 2, 2014
Return Version
2013v3.1
Gross Receipts
$1,317,735
Mission and Program Overview

Mission

Counterpoint offers intensive and standard work/day services and supported employment services. Counterpoint also offers three types of residential services: intensive group home, standard group home, and independent living supports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$334,397$368,306▲ $33,909
Savings and Temporary Cash Investments$249,722$261,977▲ $12,255
Cash and Non-Interest-Bearing Accounts$178,008$154,659▼ $23,349
Pledges and Grants Receivable$87,741$90,554▲ $2,813
Prepaid Expenses and Deferred Charges$7,033$14,246▲ $7,213
Inventories for Sale or Use$1,076$796▼ $280
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$857,977$890,540▲ $32,563
Other Assets Total-$2-
Liabilities
Mortgage Notes Payable Secured by Investment Property$86,837$83,206▼ $3,631
Accounts Payable and Accrued Expenses$60,413$73,380▲ $12,967
Total Liabilities$147,250$156,586▲ $9,336
Net Assets / Fund Balance
Unrestricted Net Assets$617,096$652,528▲ $35,432
Temporarily Rstr Net Assets$93,631$81,426▼ $12,205
Total Net Assets Fund Balance$710,727$733,954▲ $23,227
Total Liabilities and Net Assets / Fund Balance$857,977$890,540▲ $32,563

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$176,381$511,028$687,409
Equipment$129,725$108,152$237,877
Land$62,200-$62,200
Other Land Buildings-$15,797$15,797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dave EatonExec DirectorFT$47,179$1,950$49,129

Board Members and Trustees

NameTitle
Hebbard BlesiusPresident
Scott McMillionVice President
Carol LutesDirector
Dale SextonDirector
Dick MurphyDirector
Lee FreemanDirector
Thomas BaskettSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,148,388
Program Service Revenue
$154,454
Investment Income
$246
Other Revenue
$14,647
All Other Contributions
$57,023
Change in Net Assets
$23,227

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,317,735
Total Revenue per Audited Statements
$1,317,735
Total Revenue per Form 990
$1,317,735
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,048,312
Other Expenses$246,196
Total Fundraising Expense$2,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$761,774--$761,774
Other Employee Benefits$116,048--$116,048
Payroll Taxes$74,787--$74,787
All Other Expenses$63,156$4,839-$67,995
Current Officers, Directors, Trustees, and Key Employees$39,370$7,382$2,461$49,213
Other Salaries and Wages-$46,490-$46,490
Depreciation Depletion$30,325$1,267-$31,592
Insurance$25,461--$25,461
Other Expenses$20,571$1,857-$20,571
Fees for Services Accounting$6,099--$6,099
Interest-$3,086-$3,086
Travel$1,587$805-$2,392
Advertising$257$1,306-$1,563
Total Functional Expenses$1,224,474$67,573$2,461$1,294,508

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,294,508
Total Expenses per Audited Statements$1,294,508
Total Expenses per Form 990$1,294,508
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
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
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, Line 11B: Form 990 Review Process

The Board Chairperson, Executive Director and Financial Officer reviewed the 990 before it was finalized.

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

The Board members and employees are aware of the conflict of interest policy; issues are discussed as necessary.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors does a periodic evaluation of the Executive Director. Salary increases are granted as part of the overall salary increases that are granted Company wide and are approved by the Board of Directors.

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

These items are available upon request after management approval.

Filing and Contact Details

Filer

EIN
81-0382705
Phone
4062222472

Signing Officer

Name
David Eaton
Title
Executive Direc
Signed
2014-12-02
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Mt
Voting Board Members
7
Independent Board Members
7
Employees
76

Preparer

Preparer
William B Hebron
Phone
4065874265
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IRS990/OtherExpensesGrp/TotalAmt128860
IRS990/OtherExpensesGrp/TotalAmt228499
IRS990/OtherExpensesGrp/TotalAmt320571
IRS990/OtherRevenueMiscGrp/Desc0Insurance proceeds
IRS990/OtherRevenueMiscGrp/Desc1Reimbursements
IRS990/OtherRevenueMiscGrp/ExclusionAmt07672
IRS990/OtherRevenueMiscGrp/ExclusionAmt16975
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07672
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt16975
IRS990/OtherRevenueTotalAmt014647
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt046490
IRS990/OtherSalariesAndWagesGrp/TotalAmt046490
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt074787
IRS990/PayrollTaxesGrp/TotalAmt074787
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt087741
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt090554
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07033
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014246
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Enterprise & SSI/SSA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0154454
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0154454
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01136900
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0404
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0241859
IRS990/PYProgramServiceRevenueAmt0158473
IRS990/PYRevenuesLessExpensesAmt037047
IRS990/PYSalariesCompEmpBnftPaidAmt01016871
IRS990/PYTotalExpensesAmt01258730
IRS990/PYTotalRevenueAmt01295777
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt023227
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0169347
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0249722
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0261977
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01148388
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01136902
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01039612
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01105876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01096307
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05527085
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0246
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0404
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0988
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01350
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02965
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05953
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0793247
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99890
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt05527085
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01148388
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01136902
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01039612
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01105876
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01096307
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05527085
IRS990ScheduleA/TotalSupportAmt05533038
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0176381
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0511028
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0687409
IRS990ScheduleD/EquipmentGrp/BookValueAmt0129725
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0108152
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0237877
IRS990ScheduleD/ExpensesSubtotalAmt01294508
IRS990ScheduleD/LandGrp/BookValueAmt062200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062200
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt015797
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015797
IRS990ScheduleD/RevenueSubtotalAmt01317735
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0368306
IRS990ScheduleD/TotalExpensesPerForm990Amt01294508
IRS990ScheduleD/TotalRevenuePerForm990Amt01317735
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01317735
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01294508
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board Chairperson, Executive Director and Financial Officer reviewed the 990 before it was finalized.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board members and employees are aware of the conflict of interest policy; issues are discussed as necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors does a periodic evaluation of the Executive Director. Salary increases are granted as part of the overall salary increases that are granted Company wide and are approved by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3These items are available upon request after management approval.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt093631
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt081426
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0857977
IRS990/TotalAssetsEOYAmt0890540
IRS990/TotalAssetsGrp/BOYAmt0857977
IRS990/TotalAssetsGrp/EOYAmt0890540
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01148388
IRS990/TotalEmployeeCnt076
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02461
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067573
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01224474
IRS990/TotalFunctionalExpensesGrp/TotalAmt01294508
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0147250
IRS990/TotalLiabilitiesEOYAmt0156586
IRS990/TotalLiabilitiesGrp/BOYAmt0147250
IRS990/TotalLiabilitiesGrp/EOYAmt0156586
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0710727
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0733954
IRS990/TotalOtherCompensationAmt01950

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.$0.76$0.05$0.71$2.04$2.05$0.01
2023Summary only. Only limited summary data is available for this year.$0.86$0.09$0.77$1.79$1.71$0.08
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.74$0.06$0.69$1.71$1.66$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.20$0.56$1.67$1.65$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.86$0.30$0.56$1.43$1.54$0.10
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.13$0.66$1.36$1.42$0.06
2018Summary only. Only limited summary data is available for this year.$0.85$0.15$0.70$1.36$1.40$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.15$0.73$1.38$1.41$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.15$0.73$1.42$1.41$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.87$0.14$0.73$1.37$1.37$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.16$0.73$1.32$1.29$0.02
2013Summary only. Only limited summary data is available for this year.$0.86$0.15$0.71$1.30$1.26$0.04
2012Summary only. Only limited summary data is available for this year.$0.82$0.15$0.67$1.20$1.21$0.01
2011Summary only. Only limited summary data is available for this year.$0.85$0.17$0.68$1.27$1.28$0.01