Civic Intelligence

Appalachian Restoration Project Inc.

990 • Fiscal year 2020 • EIN 81-0875551

Jan 01, 2020 to Dec 31, 2020 • Filed on Dec 05, 2023

335 N Main StreetBarbourville, KY 40906

(606) 627-0249

Siviq Scores

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

Liabilities / Assets

88th percentile

0.75x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.51x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

46th percentile

3.3%

Higher net margin than 46% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

45th percentile

$42,400

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$1,384,825

No earlier filing loaded for comparison.

Net Assets

$349,329

No earlier filing loaded for comparison.

Liabilities

$1,035,496

No earlier filing loaded for comparison.

Revenue

$2,033,144

No earlier filing loaded for comparison.

Expenses

$1,966,238

No earlier filing loaded for comparison.

Net Income

$66,906

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2020: $1,384,825Liabilities 2020: $1,035,496Net Assets 2020: $349,3292020Assets 2021: $1,721,077Liabilities 2021: $802,211Net Assets 2021: $918,8662021Assets 2022: $1,850,230Liabilities 2022: $43,320Net Assets 2022: $1,806,9102022Assets 2023: $2,635,933Liabilities 2023: $200,543Net Assets 2023: $2,435,3902023Assets 2024: $3,319,594Liabilities 2024: $257,753Net Assets 2024: $3,061,8412024

Highlighted filing

2020

Assets$1,384,825
Liabilities$1,035,496
Net Assets$349,329

Operations Trend

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

$6.0M$4.0M$2.0M$0Revenue 2020: $2,033,144Expenses 2020: $1,966,238Net Income 2020: $66,9062020Revenue 2021: $2,361,725Expenses 2021: $1,907,611Net Income 2021: $454,1142021Revenue 2022: $3,334,703Expenses 2022: $2,446,659Net Income 2022: $888,0442022Revenue 2023: $3,305,806Expenses 2023: $2,677,326Net Income 2023: $628,4802023Revenue 2024: $5,014,071Expenses 2024: $4,387,620Net Income 2024: $626,4512024

Highlighted filing

2020

Revenue$2,033,144
Expenses$1,966,238
Net Income$66,906
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Dec 5, 2023
Return Version
2020v4.2
Gross Receipts
$2,033,144
Mission and Program Overview

Mission

*group and individual therapy *peer support *medical services*teaching sober living skills *provides multidisciplinary team staffing*spiritual enrichment *provides assistance in acquisition of viable permanent housing/employment*life skills courses *ged tutoring and certification *transportation

Hope city is a rehabilitational and transitional house for women. They begin with pre-screening and assessment before admission, whether court-ordered or voluntarily. They have admission and treatment planning to assess their needs which includes a suicide risk assessment as well as a psychosocial evaluation and a physical evaluation. There are three levels of treatment that are provided at the facility. All of these levels of treatment take place as residential in-patient services. Once admitted, they are housed for a minimum of six-months for various services according to their treatment plans. The second level of care provided is intensive outpatient therapy provided by licensed and/or certified alcohol and drug counselors. In the third phase of treatment, clients receive outpatient services including individual and group therapy sessions, as well as mentoring services provided by adult peer support specialists (apss). This is vital to the transition process for the clients.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,088,196$1,278,041▲ $189,845
Cash and Non-Interest-Bearing Accounts$112,520$106,784▼ $5,736
Total Assets$1,200,716$1,384,825▲ $184,109
Liabilities
Mortgage Notes Payable Secured by Investment Property$873,136$830,220▼ $42,916
Other Liabilities$45,157$205,276▲ $160,119
Total Liabilities$918,293$1,035,496▲ $117,203
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$282,423$349,329▲ $66,906
Total Net Assets Fund Balance$282,423$349,329▲ $66,906
Total Liabilities and Net Assets / Fund Balance$1,200,716$1,384,825▲ $184,109

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,118,154$299,696$1,417,850
Land$140,000-$140,000
Equipment$19,887$45,104$64,991
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott PhippsCEOFT$42,400$42,400
Daniel PhippsExecutive DirecorFT$35,600$35,600
Derrick PhippsCFOFT$31,800$31,800

Board Members and Trustees

NameTitle
Brook MillsDirector
Greg FisherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,033,144
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$66,906
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$994,191
Salaries, Compensation, and Employee Benefits$972,047
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$862,247--$862,247
All Other Expenses$236,772--$236,772
Current Officers, Directors, Trustees, and Key Employees$109,800--$109,800
Occupancy$86,968--$86,968
Depreciation Depletion$76,532--$76,532
Other Expenses$73,236--$73,236
Interest$28,504--$28,504
Insurance$18,107--$18,107
Information Technology$17,089--$17,089
Office Expenses$5,218--$5,218
Fees for Services Other$1,926--$1,926
Fees for Services Accounting$1,600--$1,600
Advertising$1,516--$1,516
Fees for Services Legal$244--$244
Total Functional Expenses$1,966,238$0$0$1,966,238
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
Ppp Loan$114,400
Payroll Liabilities$50,876
Payable-apartment Building$40,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

Derrick phipps and daniel phipps are the sons of scott phipps the ceo.

Form 990, Part VI, Section B, line 11B

The copy of the form 990 will be available on request.

Form 990, Part VI, Section C, line 19

All governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Appalachian Restoration Project Inc
EIN
81-0875551
Phone
6066270249
Address
335 N MAIN STREET, BARBOURVILLE, KY 40906

Signing Officer

Name
Scott Phipps
Title
CEO
Phone
6066270249
Signed
2023-12-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Phipps
Formed
2015
Legal Domicile
Ky
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Marr Miller & Myers PSC
Address
PO Box 663, Corbin, KY 40702
Preparer
Rebecca B Myers
Phone
6065282454
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

OPERATING SUPPLIES: Program service expenses 70868. Management and general expenses 0. Fundraising expenses 0. Total expenses 70868. OUTSIDE CONTRACT SERVICES: Program service expenses 35450. Management and general expenses 0. Fundraising expenses 0. Total expenses 35450. CLIENT EDUCATION: Program service expenses 23403. Management and general expenses 0. Fundraising expenses 0. Total expenses 23403. SPORTS EQUIPMENT-CLIENTS: Program service expenses 14594. Management and general expenses 0. Fundraising expenses 0. Total expenses 14594. TRAINING: Program service expenses 14500. Management and general expenses 0. Fundraising expenses 0. Total expenses 14500. CLOTHING: Program service expenses 13474. Management and general expenses 0. Fundraising expenses 0. Total expenses 13474. TELEPHONE: Program service expenses 12101. Management and general expenses 0. Fundraising expenses 0. Total expenses 12101. OTHER TAXES: Program service expenses 11683. Management and general expenses 0. Fundraising expenses 0. Total expenses 11683. ELECTRONICS-CLIENTS: Program service expenses 10497. Management and general expenses 0. Fundraising expenses 0. Total expenses 10497. DONATIONS: Program service expenses 9650. Management and general expenses 0. Fundraising expenses 0. Total expenses 9650. MEDICAL SERVICES RENDERED: Program service expenses 9231. Management and general expenses 0. Fundraising expenses 0. Total expenses 9231. OTHER SUPPLIES: Program service expenses 4420. Management and general expenses 0. Fundraising expenses 0. Total expenses 4420. MISCELLANEOUS: Program service expenses 3967. Management and general expenses 0. Fundraising expenses 0. Total expenses 3967. LICENSES AND FEES: Program service expenses 2934. Management and general expenses 0. Fundraising expenses 0. Total expenses 2934.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PPP LOAN
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01278041
IRS990ScheduleD/TotalLiabilityAmt0205276
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DERRICK PHIPPS AND DANIEL PHIPPS ARE THE SONS OF SCOTT PHIPPS THE CEO.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COPY OF THE FORM 990 WILL BE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OPERATING SUPPLIES: Program service expenses 70868. Management and general expenses 0. Fundraising expenses 0. Total expenses 70868. OUTSIDE CONTRACT SERVICES: Program service expenses 35450. Management and general expenses 0. Fundraising expenses 0. Total expenses 35450. CLIENT EDUCATION: Program service expenses 23403. Management and general expenses 0. Fundraising expenses 0. Total expenses 23403. SPORTS EQUIPMENT-CLIENTS: Program service expenses 14594. Management and general expenses 0. Fundraising expenses 0. Total expenses 14594. TRAINING: Program service expenses 14500. Management and general expenses 0. Fundraising expenses 0. Total expenses 14500. CLOTHING: Program service expenses 13474. Management and general expenses 0. Fundraising expenses 0. Total expenses 13474. TELEPHONE: Program service expenses 12101. Management and general expenses 0. Fundraising expenses 0. Total expenses 12101. OTHER TAXES: Program service expenses 11683. Management and general expenses 0. Fundraising expenses 0. Total expenses 11683. ELECTRONICS-CLIENTS: Program service expenses 10497. Management and general expenses 0. Fundraising expenses 0. Total expenses 10497. DONATIONS: Program service expenses 9650. Management and general expenses 0. Fundraising expenses 0. Total expenses 9650. MEDICAL SERVICES RENDERED: Program service expenses 9231. Management and general expenses 0. Fundraising expenses 0. Total expenses 9231. OTHER SUPPLIES: Program service expenses 4420. Management and general expenses 0. Fundraising expenses 0. Total expenses 4420. MISCELLANEOUS: Program service expenses 3967. Management and general expenses 0. Fundraising expenses 0. Total expenses 3967. LICENSES AND FEES: Program service expenses 2934. Management and general expenses 0. Fundraising expenses 0. Total expenses 2934.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01200716
IRS990/TotalAssetsEOYAmt01384825
IRS990/TotalAssetsGrp/BOYAmt01200716
IRS990/TotalAssetsGrp/EOYAmt01384825
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01966238
IRS990/TotalFunctionalExpensesGrp/TotalAmt01966238
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0918293
IRS990/TotalLiabilitiesEOYAmt01035496
IRS990/TotalLiabilitiesGrp/BOYAmt0918293
IRS990/TotalLiabilitiesGrp/EOYAmt01035496
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0282423
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0349329
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01966238
IRS990/TotalProgramServiceRevenueAmt02033144
IRS990/TotalReportableCompFromOrgAmt0109800
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02033144
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02033144
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01200716
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01384825
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0335 N MAIN STREET
IRS990/USAddress/CityNm0BARBOURVILLE
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040906
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.HOPECITYKY.ORG
IRS990/WhistleblowerPolicyInd00
ReasonableCauseExplanation/ExplanationTxt0ORGANIZATION WAS UNAWARE THAT A TAX FILING WAS REQUIRED AFTER RECEIVING THEIR TAX-EXEMPT STATUS. ONCE THEY WERE NOTIFIED OF THE REVOCATION THEY HAVE MADE EVERY EFFORT TO BRING EVERYTHING CURRENT AND FILED AND WILL CONTINUE TO MAINTAIN COMPLIANCE WITH THESE IN THE FUTURE. AS WITH ANY TAX-EXEMPT ENTITY, ALL OF THEIR RESOURCES ARE IMMEDIATELY REINVESTED INTO THEIR EXEMPT PURPOSE.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT PHIPPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06066270249
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-12-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0APPALACHIAN RESTORATION PROJECT INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O HOPE CITY
ReturnHeader/Filer/BusinessNameControlTxt0APPA
ReturnHeader/Filer/EIN0810875551
ReturnHeader/Filer/PhoneNum06066270249
ReturnHeader/Filer/USAddress/AddressLine1Txt0335 N MAIN STREET
ReturnHeader/Filer/USAddress/CityNm0BARBOURVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040906
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611129847
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Marr Miller & Myers PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 663
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Corbin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040702
ReturnHeader/PreparerPersonGrp/PhoneNum06065282454
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0REBECCA B MYERS
ReturnHeader/ReturnTs02023-12-05T14:32:01-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SCOTT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PHIPPS
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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