Civic Intelligence

Charles County Charitable Trust Inc.

990 • Fiscal year 2019 • EIN 81-3638681

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 21, 2020

9375 Chesapeake Street Suite 221La Plata, MD 20646

(301) 934-3700

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.30x

Higher debt load relative to assets than 72% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

43rd percentile

0.9%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

66th percentile

$94,536

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

1.5%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$52,638

Up $5,706 (+12%) from 2018

Net Assets

Up

$37,055

Up $8,701 (+31%) from 2018

Liabilities

Down

$15,583

Down $2,995 (-16%) from 2018

Revenue

Up

$1,014,856

Up $15,309 (+1.5%) from 2018

Expenses

Down

$1,006,155

Down $7,706 (-0.8%) from 2018

Net Income

Up

$8,701

Up $23,015 (+161%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2017: $56,208Liabilities 2017: $13,538Net Assets 2017: $42,6702017Assets 2018: $46,932Liabilities 2018: $18,578Net Assets 2018: $28,3542018Assets 2019: $52,638Liabilities 2019: $15,583Net Assets 2019: $37,0552019Assets 2020: $86,707Liabilities 2020: $29,939Net Assets 2020: $56,7682020Assets 2021: $593,128Liabilities 2021: $506,622Net Assets 2021: $86,5062021Assets 2022: $140,396Liabilities 2022: $13,097Net Assets 2022: $127,2992022Assets 2023: $155,934Liabilities 2023: $25,127Net Assets 2023: $130,8072023Assets 2024: $228,247Liabilities 2024: $13,717Net Assets 2024: $214,5302024Assets 2025: $234,669Liabilities 2025: $22,064Net Assets 2025: $212,6052025

Highlighted filing

2019

Assets$52,638
Liabilities$15,583
Net Assets$37,055

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2017: $183,628Expenses 2017: $140,958Net Income 2017: $42,6702017Revenue 2018: $999,547Expenses 2018: $1,013,861Net Income 2018: -$14,3142018Revenue 2019: $1,014,856Expenses 2019: $1,006,155Net Income 2019: $8,7012019Revenue 2020: $1,231,564Expenses 2020: $1,211,851Net Income 2020: $19,7132020Revenue 2021: $1,791,825Expenses 2021: $1,762,087Net Income 2021: $29,7382021Revenue 2022: $2,069,196Expenses 2022: $2,028,403Net Income 2022: $40,7932022Revenue 2023: $1,876,154Expenses 2023: $1,872,646Net Income 2023: $3,5082023Revenue 2024: $1,849,393Expenses 2024: $1,765,670Net Income 2024: $83,7232024Revenue 2025: $1,668,070Expenses 2025: $1,669,995Net Income 2025: -$1,9252025

Highlighted filing

2019

Revenue$1,014,856
Expenses$1,006,155
Net Income$8,701
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 21, 2020
Return Version
2018v3.1
Gross Receipts
$1,014,856
Mission and Program Overview

Mission

The mission of the Charles County Charitable Trust is to improve quality of life in the community by strengthening the local nonprofit sector through educational programs and grant assistance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$39,422$35,977▼ $3,445
Accounts Receivable-$9,527-
Land, Buildings, and Equipment, Net$6,760$5,387▼ $1,373
Prepaid Expenses and Deferred Charges-$997-
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Inventories for Sale or Use-$0-
Total Assets$46,932$52,638▲ $5,706
Other Assets Total$750$750→ $0
Liabilities
Other Liabilities$12,685$13,361▲ $676
Accounts Payable and Accrued Expenses$5,893$2,222▼ $3,671
Total Liabilities$18,578$15,583▼ $2,995
Net Assets / Fund Balance
Unrestricted Net Assets$28,354$37,055▲ $8,701
Total Net Assets Fund Balance$28,354$37,055▲ $8,701
Total Liabilities and Net Assets / Fund Balance$46,932$52,638▲ $5,706

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$4,035$1,794$5,829
Equipment$1,352$1,352$2,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Vivian MillsExecutive DirectorFT$94,536$94,536

Board Members and Trustees

NameTitle
Sandra McGrawPresident
Melanie Boston-HollandVice President
Deborah CarringtonDirector
Stephen DavisDirector
Swynice HawkinsDirector
Timothy FennerDirector
Angela ClarkSecretary
Stephen BunkerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,012,540
Program Service Revenue
$2,140
Investment Income
$176
Other Revenue
$0
All Other Contributions
$1,012,540
Change in Net Assets
$8,701

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,014,856
Total Revenue per Audited Statements
$1,014,856
Total Revenue per Form 990
$1,014,856
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$764,822
Salaries, Compensation, and Employee Benefits$184,770
Other Expenses$56,563
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$764,822--$764,822
Current Officers, Directors, Trustees, and Key Employees$57,326$38,218-$95,544
Other Salaries and Wages$46,786$29,444-$76,230
Payroll Taxes$7,877$5,119-$12,996
Occupancy-$12,814-$12,814
Fees for Services Other$10,075--$10,075
Fees for Services Accounting-$9,693-$9,693
Office Expenses$35$6,832-$6,867
Conferences and Meetings$3,377$53-$3,430
Information Technology-$2,663-$2,663
Advertising$1,144$380-$1,524
Depreciation Depletion-$1,374-$1,374
Insurance-$1,121-$1,121
All Other Expenses$240$280-$520
Other Expenses$2,000$332-$332
Total Functional Expenses$895,219$110,936$0$1,006,155

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,006,155
Total Expenses per Audited Statements$1,006,155
Total Expenses per Form 990$1,006,155
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Center for Abused PersonsWaldorf, MD501c324 hour crisis hotline$60,000
Health PartnersWaldorf, MD501c3dental services to needy$60,000
LIfestyles of MarylandLa Plata, MD501c3emergency shelter$60,000
Catholic CharitiesWashington, DC501c3temp housing families$50,000
Spring Dell CenterLa Plata, MD501c3transportation for disabled$50,000
New Horizons Supported ServUpper Marlboro, MD501c3employment opportunities disabled$44,474
Christmas in April - Chas CoWaldorf, MD501c3repair homes for needy$40,000
Greater Baden Medical ServBrandywine, MD501c3improved health access$40,000
So Md TriCounty Comm ActionHughesville, MD501c3service to needy$40,000
Charles Co Childrens AidWaldorf, MD501c3school supplies for children$36,250
So Md Ctr Family AdvocacyHollywood, MD501c3advocacy for victims$35,000
Charles Co Meals on WheelsLa Plata, MD501c3meals to homebound$30,000
The Promise Resource CenterCharlotte Hall, MD501c3parenting program$30,000
Bay Community Support ServiceEdgewater, MD501c3roofs for group homes$29,206
MD Crime Victims ResourceUpper Marlboro, MD501c3crime victim services$28,370
College Southern Md FoundnLa Plata, MD501c3tutoring program$27,071
Arc of Southern MarylandPrinceFrederick, MD501c3respite services for disabled$21,563
United Way of Charles CountyLa Plata, MD501c3family success center$20,000
Charles Co Literacy CouncilLa Plata, MD501c3sustainability intiatives$15,000
Charles County HARC IncWaldorf, MD501c3respite services for disabled$15,000
Charles County Arts AllianceWhite Plains, MD501c3arts programs$10,000
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll and Related Liabilities$13,361
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
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, Line 11B: Form 990 Review Process

The draft 990 is first reviewed by the Executive Director, and then by the Board of Directors. Once approved the return is finalized and submitted.

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

Governing documents and IRS filings are made available to the public by request. The process is such that once a request is made, the Executive Director will sign off on it, and the requestor will pick up the copy, and all information is kept in a log.

Filing and Contact Details

Filer

Filer Name
Charles County Charitable Trust
EIN
81-3638681
Address
9375 Chesapeake Street Suite 221, La Plata, MD 20646

Signing Officer

Name
Vivian Mills
Title
Executive Director
Signed
2020-04-21
Discuss with paid preparer
Yes

Organization Details

Formed
2016
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
3

Preparer

Firm
Helen Nelson CPA
Address
P O BOX 575, Sharpsburg, MD 21782
Preparer
Helen Nelson
Phone
3016537110
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Charles County Service & Advocacy Network - Through this program, the Trust holds public educational forums and advocates for the betterment of the lives of citizens of Charles County. OTHER PROGRAM SERVICES 5: President's Council - The Trust organized the President's Council as a way to give the presidents and chairs of partner organizations the chance to share ideas and mutual concerns. OTHER PROGRAM SERVICES 6: Nonprofit Leadership Colloquium - The Trust organized a colloquium of other entities that serve the nonprofit sector and allow the sharing of information and the exploration of common interests. OTHER PROGRAM SERVICES 7: Pro Bono Collaborative - The Trust is in process of planning a pro bono initiative to assist non profit organizations in Charles County.

Financial Statement Notes

Part X : FIN48 Footnote

Accounting principles generally accepted in the United States of America require Charles County Charitable Trust to evaluate uncertain tax positions taken. The financial statement effect of a tax position are recognized when the tax position is more likely than not, based on technical merits, to be sustained upon examination by the IRS. CCCT has analyzed the tax positions for the years ended June 30, 2019 and 2018, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. The organization is subject to routine audits by taxing authorities; however there are currently no audits or any tax periods in progress. It is the organization?s policy to recognize interest and/or penalties related to uncertain tax positions. As of June 30, 2019 and 2018, there were no such accruals for interest and/or penalties.

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IRS990/ProgSrvcAccomActy2Grp/Desc0Community Outreach and Connection - Charles County Community Trust participated in multiple events within the county that were important for networking, learning, and community outreach.
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll and Related Liabilities
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require Charles County Charitable Trust to evaluate uncertain tax positions taken. The financial statement effect of a tax position are recognized when the tax position is more likely than not, based on technical merits, to be sustained upon examination by the IRS. CCCT has analyzed the tax positions for the years ended June 30, 2019 and 2018, and determined that there were no matters that would require recognition in the financial statements or that may have any effect on its tax-exempt status. The organization is subject to routine audits by taxing authorities; however there are currently no audits or any tax periods in progress. It is the organization?s policy to recognize interest and/or penalties related to uncertain tax positions. As of June 30, 2019 and 2018, there were no such accruals for interest and/or penalties.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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