Civic Intelligence

Community of Caring Development Foundation

990 • Fiscal year 2023 • EIN 83-0996863

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

2956 Cleveland AvenueColumbus, OH 43224

(614) 702-7712

Siviq Scores

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

Liabilities / Assets

69th percentile

0.12x

Higher debt load relative to assets than 69% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

60th percentile

0.05x

Higher debt load relative to revenue than 60% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

35th percentile

-2.4%

Higher net margin than 35% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

88th percentile

55%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

85th percentile

66%

Faster revenue growth than 85% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$224,283

Flat from 2023

Net Assets

Flat

$197,311

Flat from 2023

Liabilities

Flat

$26,972

Flat from 2023

Revenue

Flat

$571,728

Flat from 2023

Expenses

Flat

$585,657

Flat from 2023

Net Income

Flat

-$13,929

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2019: $5,512Liabilities 2019: $02019Assets 2020: $48,679Net Assets 2020: $48,6792020Assets 2021: $118,665Liabilities 2021: $3,691Net Assets 2021: $114,9742021Assets 2022: $144,565Liabilities 2022: $10,152Net Assets 2022: $134,4132022Assets 2023: $224,283Liabilities 2023: $26,972Net Assets 2023: $197,3112023Assets 2023: $224,283Liabilities 2023: $26,972Net Assets 2023: $197,3112023Assets 2024: $360,517Liabilities 2024: $81,662Net Assets 2024: $278,8552024

Highlighted filing

2023

Assets$224,283
Liabilities$26,972
Net Assets$197,311

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2019: $84,868Expenses 2019: $93,112Net Income 2019: -$8,2442019Revenue 2020: $69,473Expenses 2020: $50,888Net Income 2020: $18,5852020Revenue 2021: $434,432Expenses 2021: $385,277Net Income 2021: $49,1552021Revenue 2022: $344,867Expenses 2022: $387,815Net Income 2022: -$42,9482022Revenue 2023: $571,728Expenses 2023: $585,657Net Income 2023: -$13,9292023Revenue 2023: $571,728Expenses 2023: $585,657Net Income 2023: -$13,9292023Revenue 2024: $667,532Expenses 2024: $653,960Net Income 2024: $13,5722024

Highlighted filing

2023

Revenue$571,728
Expenses$585,657
Net Income-$13,929
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$571,728
Mission and Program Overview

Mission

Creating a connected community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$144,565$190,843▲ $46,278
Accounts Receivable-$33,039-
Prepaid Expenses and Deferred Charges-$401-
Total Assets$144,565$224,283▲ $79,718
Liabilities
Accounts Payable and Accrued Expenses$10,152$26,972▲ $16,820
Total Liabilities$10,152$26,972▲ $16,820
Net Assets / Fund Balance
Net Assets With Donor Restrictions$88,153$163,079▲ $74,926
Net Assets Without Donor Restrictions$46,260$34,232▼ $12,028
Total Net Assets Fund Balance$134,413$197,311▲ $62,898
Total Liabilities and Net Assets / Fund Balance$144,565$224,283▲ $79,718
Compensation and Service Providers

Board Members and Trustees

NameTitle
Timothy ParkerChairman
Keya KellumDirector
Kim AveryDirector
Maude HillDirector
Rick StuderDirector
Tracy BucknerDirector
Wanda DillardDirector
Adam TroyExecutive Di
Tiffany Davis HaleSecretary
Gamal HardingTreasurer
Cheryl Brooks SullivanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$558,991
Program Service Revenue
$11,950
Investment Income
$787
Other Revenue
$0
All Other Contributions
$558,991
Change in Net Assets
$-13,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$514,865
Salaries, Compensation, and Employee Benefits$70,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$112,545$111,695-$224,240
Other Salaries and Wages$64,105--$64,105
Occupancy$51,922--$51,922
Other Expenses$12,380$711-$12,380
Payroll Taxes$6,687--$6,687
Insurance$2,302$2,746-$5,048
All Other Expenses$1,455$2,981-$4,436
Office Expenses$1,086$418-$1,504
Total Functional Expenses$467,106$118,551$0$585,657
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
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

990 provided to the board before filing with tax authority.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Community of Caring Development
EIN
83-0996863
Phone
6147027712
Address
2956 CLEVELAND AVENUE, COLUMBUS, OH 43224

Signing Officer

Name
Adam Troy
Title
Executive Director
Phone
6147027712
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Adam Troy
Formed
2018
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
7
Volunteers
200

Preparer

Firm
Laubie Dotson Ryan LLC
Address
1041 DUBLIN ROAD, COLUMBUS, OH 43215
Preparer
Elisabeth Ryan CPA
Phone
6147453600
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 2

Providing fresh produce to income-eligible customers.

Form 990, Page 2, Part III, Line 4D

Creating a connected community.

Form 990, Part IX, Line 11G

Outside services 84,826 108,989 0 payroll service fee 744 6 0 professional fees 26,975 2,700 0 total 112,545 111,695 0

Form 990, Part XI, Line 9

Accrual to cash basis net asset adj 96,449 section 481 adjustment -19,622 total 76,827

Form 990, Page 12, Part XII, Line 1

Filed form 3115 requesting accounting change from cash to accrual for tax year ended 6/30/23.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDING FRESH PRODUCE TO INCOME-ELIGIBLE CUSTOMERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CREATING A CONNECTED COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2990 PROVIDED TO THE BOARD BEFORE FILING WITH TAX AUTHORITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OUTSIDE SERVICES 84,826 108,989 0 PAYROLL SERVICE FEE 744 6 0 PROFESSIONAL FEES 26,975 2,700 0 TOTAL 112,545 111,695 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCRUAL TO CASH BASIS NET ASSET ADJ 96,449 SECTION 481 ADJUSTMENT -19,622 TOTAL 76,827
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FILED FORM 3115 REQUESTING ACCOUNTING CHANGE FROM CASH TO ACCRUAL FOR TAX YEAR ENDED 6/30/23.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 12, PART XII, LINE 1
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IRS990/TotalProgramServiceExpensesAmt0467112
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IRS990/TotalRevenueGrp/ExclusionAmt0787
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011950
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0571728
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ADAM TROY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06147027712
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMUNITY OF CARING DEVELOPMENT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0830996863
ReturnHeader/Filer/PhoneNum06147027712
ReturnHeader/Filer/USAddress/AddressLine1Txt02956 CLEVELAND AVENUE
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043224
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832743433
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAUBIE DOTSON RYAN LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01041 DUBLIN ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043215
ReturnHeader/PreparerPersonGrp/PhoneNum06147453600
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ELISABETH RYAN CPA
ReturnHeader/ReturnTs02024-05-15T10:51:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ADAM
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0TROY
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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