Civic Intelligence

Mccf Inc.

990 • Fiscal year 2017 • EIN 81-0691618

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

108 North Church StRipley, WV 25271

(304) 372-4500

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

23rd percentile

0.05x

Higher debt load relative to revenue than 23% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

95th percentile

73%

Higher net margin than 95% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

77th percentile

15%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

1st percentile

-79%

Faster revenue growth than 1% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,089,440

Up $654,548 (+15%) from 2016

Net Assets

Up

$5,040,498

Up $695,957 (+16%) from 2016

Liabilities

Down

$48,942

Down $41,409 (-46%) from 2016

Revenue

Down

$958,472

Down $3,629,748 (-79%) from 2016

Expenses

Up

$262,515

Up $18,836 (+7.7%) from 2016

Net Income

Down

$695,957

Down $3,648,584 (-84%) from 2016

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $4,434,892Liabilities 2016: $90,351Net Assets 2016: $4,344,5412016Assets 2017: $5,089,440Liabilities 2017: $48,942Net Assets 2017: $5,040,4982017Assets 2018: $5,044,040Liabilities 2018: $81,311Net Assets 2018: $4,962,7292018Assets 2019: $6,091,466Liabilities 2019: $74,834Net Assets 2019: $6,016,6322019Assets 2020: $6,202,081Liabilities 2020: $105,487Net Assets 2020: $6,096,5942020Assets 2021: $6,878,517Liabilities 2021: $84,823Net Assets 2021: $6,793,6942021Assets 2022: $5,595,567Liabilities 2022: $113,938Net Assets 2022: $5,481,6292022Assets 2023: $6,240,571Liabilities 2023: $98,199Net Assets 2023: $6,142,3722023Assets 2024: $6,963,435Liabilities 2024: $286,358Net Assets 2024: $6,677,0772024

Highlighted filing

2017

Assets$5,089,440
Liabilities$48,942
Net Assets$5,040,498

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $4,588,220Expenses 2016: $243,679Net Income 2016: $4,344,5412016Revenue 2017: $958,472Expenses 2017: $262,515Net Income 2017: $695,9572017Revenue 2018: $186,678Expenses 2018: $264,447Net Income 2018: -$77,7692018Revenue 2019: $1,269,665Expenses 2019: $215,762Net Income 2019: $1,053,9032019Revenue 2020: $741,904Expenses 2020: $661,942Net Income 2020: $79,9622020Revenue 2021: $889,241Expenses 2021: $192,141Net Income 2021: $697,1002021Revenue 2022: -$842,318Expenses 2022: $469,747Net Income 2022: -$1,312,0652022Revenue 2023: $828,421Expenses 2023: $167,678Net Income 2023: $660,7432023Revenue 2024: $768,825Expenses 2024: $234,120Net Income 2024: $534,7052024

Highlighted filing

2017

Revenue$958,472
Expenses$262,515
Net Income$695,957
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$958,472
Mission and Program Overview

Mission

The community foundation of mason county mission is to serve mason county, wv by providing leadership to inspire people to build permanent charitable resources that deliver meaningful grants and scholarships to continually improve the community. Our goal is to enhance the quality of life for the people in the mason county, wv community by building permanent funds to serve the broad charitable needs of our community; managing these funds efficiently; and using these funds effectively in response to our area's changing needs and opportunities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,315,184$4,889,572▲ $574,388
Savings and Temporary Cash Investments-$144,100-
Cash and Non-Interest-Bearing Accounts$119,208$27,963▼ $91,245
Investments Other Securities-$25,805-
Accounts Receivable$500$2,000▲ $1,500
Total Assets$4,434,892$5,089,440▲ $654,548
Liabilities
Other Liabilities-$23,015-
Grants Payable$78,680$19,421▼ $59,259
Accounts Payable and Accrued Expenses$11,671$6,506▼ $5,165
Total Liabilities$90,351$48,942▼ $41,409
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,348,777$5,069,501▲ $720,724
Unrestricted Net Assets$-4,236$-29,003▼ $24,767
Total Net Assets Fund Balance$4,344,541$5,040,498▲ $695,957
Total Liabilities and Net Assets / Fund Balance$4,434,892$5,089,440▲ $654,548

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$4,315,183$296,378▲ $632,536$4,045$5,069,501
2016-$4,295,487▲ $199,213$49,219$4,315,183
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mario LiberatoreChair
Paul SimonVice Chair
Becky WoodBoard Member
Bob McmillanBoard Member
Dallas KayserBoard Member
Darlene HaerBoard Member
Glen WashingtonBoard Member
Homer PreeceBoard Member
Joe SuppleBoard Member
John MusgraveBoard Member
Mike LievingBoard Member
Rick HandleyBoard Member
Sandy DunnBoard Member
Suzanne DickensBoard Member
Leigh Ann ShepherdSecretary
Richard WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$336,615
Program Service Revenue
$0
Investment Income
$598,942
Other Revenue
$22,915
All Other Contributions
$336,615
Change in Net Assets
$695,957

Audited Revenue Reconciliation

Revenue per Audited Statements
$958,472
Total Revenue per Audited Statements
$958,472
Total Revenue per Form 990
$958,472
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$170,551
Other Expenses$50,754
Salaries, Compensation, and Employee Benefits$41,210
Total Fundraising Expense$38,948
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$132,021--$132,021
Other Employee Benefits$10,697$10,697$19,816$41,210
Grants to Domestic Individuals$38,530--$38,530
Fees for Services Accounting-$24,623-$24,623
Insurance$701$700$1,293$2,694
Office Expenses-$2,169-$2,169
Occupancy$419$419$776$1,614
Other Expenses-$210$16,925$210
Advertising--$138$138
Fees for Services Other-$100-$100
All Other Expenses-$35-$35
Total Functional Expenses$182,368$41,199$38,948$262,515

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$262,515
Total Expenses per Audited Statements$262,515
Total Expenses per Form 990$262,515
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Pleasnt Valley HospitalPoint Pleasant, WV-Multiple Projects$53,500
MccfRipley, WV--$39,970
Point Pleasant Jr Sr Hs Softball BoPoint Pleasant, WV-Facility Improvement$20,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$21,715
Scholarships Payable$1,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

Board members are provided an electronic copy of the return to review prior to filing.

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

Executive director compensation is set by the board of directors.

Form 990, Page 6, Part VI, Line 19

Printed copies will be provided upon request.

Filing and Contact Details

Filer

Filer Name
Mccf Inc
EIN
81-0691618
Phone
3043724500
Address
108 NORTH CHURCH ST, RIPLEY, WV 25271

Signing Officer

Name
Mario Liberatore
Title
Chair
Phone
3043724500
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mario Liberatore
Formed
2016
Legal Domicile
Wv
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
20

Preparer

Firm
Matheny & Company Ac
Address
167 SENECA DR, RIPLEY, WV 25271-9368
Preparer
Roderick C Matheny Jr
Phone
3043722600
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The community foundation of mason county mission is to serve mason county, wv by providing leadership to inspire people to build permanent charitable resources that deliver meaningful grants and scholarships to continually improve the community. Our goal is to enhance the quality of life for the people in the mason county, wv community by building permanent funds to serve the broad charitable needs of our community; managing these funds efficiently; and using these funds effectively in response to our area's changing needs and opportunities.

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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt019816
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010697
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010697
IRS990/OtherEmployeeBenefitsGrp/TotalAmt041210
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENT EXPENSES
IRS990/OtherExpensesGrp/Desc1TAX CREDIT FEES
IRS990/OtherExpensesGrp/Desc2BOARD & COMMITTEE MEETING
IRS990/OtherExpensesGrp/Desc3BUSINESS LICENSE AND FEES
IRS990/OtherExpensesGrp/FundraisingAmt016925
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01950
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1296
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2210
IRS990/OtherExpensesGrp/TotalAmt016925
IRS990/OtherExpensesGrp/TotalAmt11950
IRS990/OtherExpensesGrp/TotalAmt2296
IRS990/OtherExpensesGrp/TotalAmt3210
IRS990/OtherLiabilitiesGrp/EOYAmt023015
IRS990/OtherRevenueMiscGrp/Desc0SPECIAL EVENT INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022915
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022915
IRS990/OtherRevenueTotalAmt022915
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARIO LIBERATORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt04378837
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0130298
IRS990/PYInvestmentIncomeAmt0199213
IRS990/PYOtherExpensesAmt078953
IRS990/PYOtherRevenueAmt010170
IRS990/PYRevenuesLessExpensesAmt04344541
IRS990/PYSalariesCompEmpBnftPaidAmt034428
IRS990/PYTotalExpensesAmt0243679
IRS990/PYTotalRevenueAmt04588220
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0695957
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0144100
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0336615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt04378837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04715452
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt080486
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt070463
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0150949
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0184034
IRS990ScheduleA/PublicSupportCY170Pct00.96900
IRS990ScheduleA/PublicSupportTotal170Amt04715452
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0336615
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt04378837
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04715452
IRS990ScheduleA/TotalSupportAmt04866401
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.04000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt04315183
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0296378
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt05069501
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt0170551
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0632536
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt04045
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt04295487
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt04315183
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt0130298
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0199213
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt049219
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/DonorAdvisedFundsContriAmt0253608
IRS990ScheduleD/DonorAdvisedFundsHeldCnt038
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0262515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt021715
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11300
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK OVERDRAFT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SCHOLARSHIPS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt0958472
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.96000
IRS990ScheduleD/TotalExpensesPerForm990Amt0262515
IRS990ScheduleD/TotalLiabilityAmt023015
IRS990ScheduleD/TotalRevenuePerForm990Amt0958472
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0958472
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0262515
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt038530
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt041
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/RecipientTable/CashGrantAmt053500
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/CashGrantAmt239970
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0MULTIPLE PROJECTS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1FACILITY IMPROVEMENT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PLEASNT VALLEY HOSPITAL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1POINT PLEASANT JR SR HS SOFTBALL BO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2MCCF
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt025250 VALLEY DRIVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1280 SCENIC DR
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2108 NORTH CHURCH ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0POINT PLEASANT
IRS990ScheduleI/RecipientTable/USAddress/CityNm1POINT PLEASANT
IRS990ScheduleI/RecipientTable/USAddress/CityNm2RIPLEY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1WV
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd025550
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd125550
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd225271
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1CASH
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMMUNITY FOUNDATION OF MASON COUNTY MISSION IS TO SERVE MASON COUNTY, WV BY PROVIDING LEADERSHIP TO INSPIRE PEOPLE TO BUILD PERMANENT CHARITABLE RESOURCES THAT DELIVER MEANINGFUL GRANTS AND SCHOLARSHIPS TO CONTINUALLY IMPROVE THE COMMUNITY. OUR GOAL IS TO ENHANCE THE QUALITY OF LIFE FOR THE PEOPLE IN THE MASON COUNTY, WV COMMUNITY BY BUILDING PERMANENT FUNDS TO SERVE THE BROAD CHARITABLE NEEDS OF OUR COMMUNITY; MANAGING THESE FUNDS EFFICIENTLY; AND USING THESE FUNDS EFFECTIVELY IN RESPONSE TO OUR AREA'S CHANGING NEEDS AND OPPORTUNITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE PROVIDED AN ELECTRONIC COPY OF THE RETURN TO REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXECUTIVE DIRECTOR COMPENSATION IS SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRINTED COPIES WILL BE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04348777
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt05069501
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04434892
IRS990/TotalAssetsEOYAmt05089440
IRS990/TotalAssetsGrp/BOYAmt04434892
IRS990/TotalAssetsGrp/EOYAmt05089440
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0336615
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt038948
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041199
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0182368
IRS990/TotalFunctionalExpensesGrp/TotalAmt0262515
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt090351
IRS990/TotalLiabilitiesEOYAmt048942
IRS990/TotalLiabilitiesGrp/BOYAmt090351
IRS990/TotalLiabilitiesGrp/EOYAmt048942

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