Civic Intelligence

Appalachian Restoration Project Inc.

990 • Fiscal year 2022 • EIN 81-0875551

Jan 01, 2022 to Dec 31, 2022 • Filed on May 07, 2024

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

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

77th percentile

27%

Higher net margin than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

47th percentile

$48,835

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

63rd percentile

7.5%

Faster asset growth than 63% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

79th percentile

41%

Faster revenue growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,850,230

Up $129,153 (+7.5%) from 2021

Net Assets

Up

$1,806,910

Up $888,044 (+97%) from 2021

Liabilities

Down

$43,320

Down $758,891 (-95%) from 2021

Revenue

Up

$3,334,703

Up $972,978 (+41%) from 2021

Expenses

Up

$2,446,659

Up $539,048 (+28%) from 2021

Net Income

Up

$888,044

Up $433,930 (+96%) from 2021

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

2022

Assets$1,850,230
Liabilities$43,320
Net Assets$1,806,910

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

2022

Revenue$3,334,703
Expenses$2,446,659
Net Income$888,044
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$3,334,703
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$1,681,980$1,740,311▲ $58,331
Cash and Non-Interest-Bearing Accounts$39,097$109,919▲ $70,822
Total Assets$1,721,077$1,850,230▲ $129,153
Liabilities
Mortgage Notes Payable Secured by Investment Property$786,817$0▼ $786,817
Other Liabilities$15,294$34,408▲ $19,114
Accounts Payable and Accrued Expenses$100$8,912▲ $8,812
Total Liabilities$802,211$43,320▼ $758,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$918,866$1,806,910▲ $888,044
Total Net Assets Fund Balance$918,866$1,806,910▲ $888,044
Total Liabilities and Net Assets / Fund Balance$1,721,077$1,850,230▲ $129,153

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,459,363$412,881$1,872,244
Land$257,282-$257,282
Equipment$23,666$64,039$87,705
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Scott PhippsCEOFT$48,835$48,835
Daniel PhippsExecutive DirecorFT$33,044$33,044
Derrick PhippsCFOFT$33,044$33,044

Board Members and Trustees

NameTitle
Brook MillsDirector
Greg FisherTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$40,090
Program Service Revenue
$2,578,012
Investment Income
$0
Other Revenue
$716,601
All Other Contributions
$23,715
Change in Net Assets
$888,044
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,403,040
Other Expenses$1,043,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,288,117--$1,288,117
All Other Expenses$185,491--$185,491
Occupancy$121,700--$121,700
Current Officers, Directors, Trustees, and Key Employees$114,923--$114,923
Depreciation Depletion$73,094--$73,094
Other Expenses$37,899--$37,899
Information Technology$18,822--$18,822
Fees for Services Accounting$6,500--$6,500
Office Expenses$4,547--$4,547
Advertising$1,520--$1,520
Fees for Services Other$913--$913
Total Functional Expenses$2,446,659$0$0$2,446,659
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
Payroll Liabilities$34,408
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
2024-05-07
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
78
Volunteers
0

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 11G

BANK FEES: Program service expenses 913. Management and general expenses 0. Fundraising expenses 0. Total expenses 913.

Form 990, Part IX, line 24E

REPAIRS AND MAINTENANCE: Program service expenses 33954. Management and general expenses 0. Fundraising expenses 0. Total expenses 33954. AUTOMOTIVE EXPENSE: Program service expenses 23157. Management and general expenses 0. Fundraising expenses 0. Total expenses 23157. OTHER TAXES: Program service expenses 22574. Management and general expenses 0. Fundraising expenses 0. Total expenses 22574. INSURANCE: Program service expenses 20778. Management and general expenses 0. Fundraising expenses 0. Total expenses 20778. OUTSIDE CONTRACT SERVICES: Program service expenses 20240. Management and general expenses 0. Fundraising expenses 0. Total expenses 20240. MEDICAL SERVICES RENDERED: Program service expenses 12353. Management and general expenses 0. Fundraising expenses 0. Total expenses 12353. BOOKS, SUBSCRIPTIONS,REFERENCES: Program service expenses 11220. Management and general expenses 0. Fundraising expenses 0. Total expenses 11220. CLIENT EDUCATION: Program service expenses 10592. Management and general expenses 0. Fundraising expenses 0. Total expenses 10592. TELEPHONE: Program service expenses 7664. Management and general expenses 0. Fundraising expenses 0. Total expenses 7664. ACCREDIDATION: Program service expenses 7255. Management and general expenses 0. Fundraising expenses 0. Total expenses 7255. LICENSES AND FEES: Program service expenses 7027. Management and general expenses 0. Fundraising expenses 0. Total expenses 7027. BEEHIVE EXPENSES: Program service expenses 3642. Management and general expenses 0. Fundraising expenses 0. Total expenses 3642. SPORTS EQUIPMENT-CLIENTS: Program service expenses 2535. Management and general expenses 0. Fundraising expenses 0. Total expenses 2535. CLOTHING: Program service expenses 2345. Management and general expenses 0. Fundraising expenses 0. Total expenses 2345. SECURITY: Program service expenses 155. Management and general expenses 0. Fundraising expenses 0. Total expenses 155.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01740311
IRS990ScheduleD/TotalLiabilityAmt034408
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/ExplanationTxt3BANK FEES: Program service expenses 913. Management and general expenses 0. Fundraising expenses 0. Total expenses 913.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4REPAIRS AND MAINTENANCE: Program service expenses 33954. Management and general expenses 0. Fundraising expenses 0. Total expenses 33954. AUTOMOTIVE EXPENSE: Program service expenses 23157. Management and general expenses 0. Fundraising expenses 0. Total expenses 23157. OTHER TAXES: Program service expenses 22574. Management and general expenses 0. Fundraising expenses 0. Total expenses 22574. INSURANCE: Program service expenses 20778. Management and general expenses 0. Fundraising expenses 0. Total expenses 20778. OUTSIDE CONTRACT SERVICES: Program service expenses 20240. Management and general expenses 0. Fundraising expenses 0. Total expenses 20240. MEDICAL SERVICES RENDERED: Program service expenses 12353. Management and general expenses 0. Fundraising expenses 0. Total expenses 12353. BOOKS, SUBSCRIPTIONS,REFERENCES: Program service expenses 11220. Management and general expenses 0. Fundraising expenses 0. Total expenses 11220. CLIENT EDUCATION: Program service expenses 10592. Management and general expenses 0. Fundraising expenses 0. Total expenses 10592. TELEPHONE: Program service expenses 7664. Management and general expenses 0. Fundraising expenses 0. Total expenses 7664. ACCREDIDATION: Program service expenses 7255. Management and general expenses 0. Fundraising expenses 0. Total expenses 7255. LICENSES AND FEES: Program service expenses 7027. Management and general expenses 0. Fundraising expenses 0. Total expenses 7027. BEEHIVE EXPENSES: Program service expenses 3642. Management and general expenses 0. Fundraising expenses 0. Total expenses 3642. SPORTS EQUIPMENT-CLIENTS: Program service expenses 2535. Management and general expenses 0. Fundraising expenses 0. Total expenses 2535. CLOTHING: Program service expenses 2345. Management and general expenses 0. Fundraising expenses 0. Total expenses 2345. SECURITY: Program service expenses 155. Management and general expenses 0. Fundraising expenses 0. Total expenses 155.
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 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, line 24e
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01721077
IRS990/TotalAssetsEOYAmt01850230
IRS990/TotalAssetsGrp/BOYAmt01721077
IRS990/TotalAssetsGrp/EOYAmt01850230
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt040090
IRS990/TotalEmployeeCnt078
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02446659
IRS990/TotalFunctionalExpensesGrp/TotalAmt02446659
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0802211
IRS990/TotalLiabilitiesEOYAmt043320
IRS990/TotalLiabilitiesGrp/BOYAmt0802211
IRS990/TotalLiabilitiesGrp/EOYAmt043320
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0918866
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01806910
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02446659
IRS990/TotalProgramServiceRevenueAmt02578012
IRS990/TotalReportableCompFromOrgAmt0114923
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03294613
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03334703
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01721077
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01850230
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 FILINGS IN THE FUTURE. AS WITH ANY TAX-EXEMPT ENTITY, ALL OF THEIR RESOURCES ARE IMMEDIATELTY REINVESTED INTO THEIR EXEMPT PURPOSE. THERE WAS NEVER AN INTENTIAL NOR WILLFULL DISREGARD OF THE INTERNAL REVENUE CODE.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SCOTT PHIPPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum06066270249
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-07
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/IRSResponsiblePrtyInfoCurrInd00
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/ReturnTs02024-05-07T14:19:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SCOTT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0PHIPPS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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