Civic Intelligence

Mccf Inc.

990 • Fiscal year 2023 • EIN 81-0691618

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 04, 2024

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

23rd percentile

0.02x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

41st percentile

0.12x

Higher debt load relative to revenue than 41% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

96th percentile

80%

Higher net margin than 96% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$0

Higher top officer pay than 22% of similar nonprofits.

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

65th percentile

12%

Faster asset growth than 65% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Assets

Up

$6,240,571

Up $645,004 (+12%) from 2022

Net Assets

Up

$6,142,372

Up $660,743 (+12%) from 2022

Liabilities

Down

$98,199

Down $15,739 (-14%) from 2022

Revenue

Up

$828,421

Up $1,670,739 (+198%) from 2022

Expenses

Down

$167,678

Down $302,069 (-64%) from 2022

Net Income

Up

$660,743

Up $1,972,808 (+150%) from 2022

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

2023

Assets$6,240,571
Liabilities$98,199
Net Assets$6,142,372

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

2023

Revenue$828,421
Expenses$167,678
Net Income$660,743
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 4, 2024
Return Version
2023v5.0
Gross Receipts
$828,421
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$5,207,498$5,728,010▲ $520,512
Savings and Temporary Cash Investments$168,572$233,694▲ $65,122
Investments Other Securities$111,172$199,745▲ $88,573
Cash and Non-Interest-Bearing Accounts$108,286$79,122▼ $29,164
Accounts Receivable$39--
Total Assets$5,595,567$6,240,571▲ $645,004
Liabilities
Other Liabilities$48,970$54,997▲ $6,027
Grants Payable$61,558$39,942▼ $21,616
Accounts Payable and Accrued Expenses$3,410$3,260▼ $150
Total Liabilities$113,938$98,199▼ $15,739
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,399,051$6,047,396▲ $648,345
Net Assets With Donor Restrictions$82,578$94,976▲ $12,398
Total Net Assets Fund Balance$5,481,629$6,142,372▲ $660,743
Total Liabilities and Net Assets / Fund Balance$5,595,567$6,240,571▲ $645,004

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$6,016,634$130,641▲ $611,260$61,575$6,096,596
2019$4,962,731$328,562▲ $941,103$95,232$6,016,634
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mario LiberatoreChair
Becky WoodVice Chair
Agnes SimonBoard Member
Alex DickensBoard Member
Bob McmillanBoard Member
Darlene HaerBoard Member
John MusgraveBoard Member
Rick HandleyBoard Member
Sandy DunnBoard Member
Suzanne DickensBoard Member
Leigh Ann ShepherdSecretary
Richard WalkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$63,074
Program Service Revenue
$0
Investment Income
$747,617
Other Revenue
$17,730
All Other Contributions
$63,074
Change in Net Assets
$660,743

Audited Revenue Reconciliation

Revenue per Audited Statements
$828,421
Total Revenue per Audited Statements
$828,421
Total Revenue per Form 990
$828,421
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$90,122
Salaries, Compensation, and Employee Benefits$41,911
Other Expenses$35,645
Total Fundraising Expense$19,594
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$58,500--$58,500
Grants to Domestic Orgs$31,622--$31,622
Fees for Services Accounting$500$25,403-$25,903
Other Salaries and Wages$7,280$7,280-$14,560
Comp Disqual Persons$2,395$2,396$7,185$11,976
Current Officers, Directors, Trustees, and Key Employees$2,395$2,396$7,185$11,976
Other Employee Benefits$1,076$1,077$1,246$3,399
Office Expenses-$2,956-$2,956
Insurance$664$664$768$2,096
Occupancy$511$511$592$1,614
Advertising--$129$129
Other Expenses-$55$2,489$55
Total Functional Expenses$104,943$43,141$19,594$167,678

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$167,678
Total Expenses per Audited Statements$167,678
Total Expenses per Form 990$167,678
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Multiple Grant Recipients---$31,622
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
Org Endowment Funds Held for Others$54,997
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, 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
2024-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mario Liberatore
Formed
2016
Legal Domicile
Wv
Voting Board Members
12
Independent Board Members
12
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/OtherExpensesGrp/TotalAmt1223
IRS990/OtherExpensesGrp/TotalAmt2180
IRS990/OtherExpensesGrp/TotalAmt355
IRS990/OtherLiabilitiesGrp/BOYAmt048970
IRS990/OtherLiabilitiesGrp/EOYAmt054997
IRS990/OtherRevenueMiscGrp/Desc0SPECIAL EVENT INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt017730
IRS990/OtherRevenueTotalAmt017730
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07280
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt07280
IRS990/OtherSalariesAndWagesGrp/TotalAmt014560
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARIO LIBERATORE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0123998
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0374983
IRS990/PYInvestmentIncomeAmt0-1011232
IRS990/PYOtherExpensesAmt051292
IRS990/PYOtherRevenueAmt044916
IRS990/PYRevenuesLessExpensesAmt0-1312065
IRS990/PYSalariesCompEmpBnftPaidAmt043472
IRS990/PYTotalExpensesAmt0469747
IRS990/PYTotalRevenueAmt0-842318
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0660743
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0168572
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0233694
IRS990ScheduleA/CommunityTrustInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt063074
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0123998
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0157126
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0130641
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0309262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0784101
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt093935
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt098326
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0192261
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0577080
IRS990ScheduleA/PublicSupportCY170Pct00.80310
IRS990ScheduleA/PublicSupportPY170Pct00.78800
IRS990ScheduleA/PublicSupportTotal170Amt0784101
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt063074
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0123998
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0157126
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0130641
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0309262
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0784101
IRS990ScheduleA/TotalSupportAmt0976362
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.15000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt06016634
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0130641
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt06096596
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt0600370
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0611260
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt061575
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04962731
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0328562
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt06016634
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt0120530
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0941103
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt095232
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IRS990ScheduleD/DisclosedOrgLegCtrlInd0true
IRS990ScheduleD/DonorAdvisedFundsHeldCnt045
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0167678
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt054997
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ORG ENDOWMENT FUNDS HELD FOR OTHERS
IRS990ScheduleD/RevenueSubtotalAmt0828421
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.85000
IRS990ScheduleD/TotalExpensesPerForm990Amt0167678
IRS990ScheduleD/TotalLiabilityAmt054997
IRS990ScheduleD/TotalRevenuePerForm990Amt0828421
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0828421
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0167678
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt058500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt038
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0CASH
IRS990ScheduleI/RecipientTable/CashGrantAmt031622
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MULTIPLE GRANT RECIPIENTS
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
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IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05595567
IRS990/TotalAssetsEOYAmt06240571
IRS990/TotalAssetsGrp/BOYAmt05595567
IRS990/TotalAssetsGrp/EOYAmt06240571
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt063074
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt019594
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt043141
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104943
IRS990/TotalFunctionalExpensesGrp/TotalAmt0167678
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0113938
IRS990/TotalLiabilitiesEOYAmt098199
IRS990/TotalLiabilitiesGrp/BOYAmt0113938
IRS990/TotalLiabilitiesGrp/EOYAmt098199
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05481629
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06142372
IRS990/TotalProgramServiceExpensesAmt0104943
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0765347
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0828421
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05595567
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06240571
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0108 N CHURCH ST
IRS990/USAddress/CityNm0RIPLEY
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd025271
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0MCCFINC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARIO LIBERATORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIR

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