SOUTH CENTRAL COMMUNITY ACTION PROGRAM INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
SOUTH CENTRAL COMMUNITY ACTION PROGRAM INC (EIN 35-6050163)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-11
IRS object ID
202413169349304901
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-11-11T14:20:54-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN352102008PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CNA TAX PROFESSIONALS INCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line110475 CROSSPOINT BOULEVARD SUITEAddressLine1Txt
Address Line2200AddressLine2Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46256ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN356050163EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SOUTH CENTRAL COMMUNITY ACTION PROGRAMBusinessNameLine1Txt
Business Name Line2INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlSOUTBusinessNameControlTxt
Phone8123393447PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11500 W 15TH STREETAddressLine1Txt
CityBLOOMINGTONCityNm
State AbbreviationINStateAbbreviationCd
ZIP47404ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonEDDY RIOUPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone8123393447PhoneNum
Signature2024-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSHAWN D DREIMAN CPAPreparerPersonNm
PTINP00380913PTIN
Phone3178413393PhoneNum
Preparation2024-11-11PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerEDDY RIOUPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11500 W 15TH STREETAddressLine1Txt
CityBLOOMINGTONCityNm
State AbbreviationINStateAbbreviationCd
ZIP47404ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,775,028GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.INSCCAP.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1965FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionPROVIDES CHARITABLE SOCIAL SERVICES FOR LOW INCOME FAMILIESActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee121TotalEmployeeCnt
Total Volunteers600TotalVolunteersCnt
Total Gross UBI$4,920TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$15,120,624PYContributionsGrantsAmt
CY Contributions Grants$14,470,808CYContributionsGrantsAmt
PY Program Service Revenue$35,145PYProgramServiceRevenueAmt
CY Program Service Revenue$12,510CYProgramServiceRevenueAmt
PY Investment Income$12PYInvestmentIncomeAmt
CY Investment Income$4,934CYInvestmentIncomeAmt
PY Other Revenue$178,353PYOtherRevenueAmt
CY Other Revenue$286,776CYOtherRevenueAmt
PY Total Revenue$15,334,134PYTotalRevenueAmt
CY Total Revenue$14,775,028CYTotalRevenueAmt
PY Grants And Similar Paid$9,797,935PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$8,297,341CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,225,919PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,665,060CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,258,989PYOtherExpensesAmt
CY Other Expenses$1,365,968CYOtherExpensesAmt
PY Total Expenses$15,282,843PYTotalExpensesAmt
CY Total Expenses$14,328,369CYTotalExpensesAmt
PY Revenues Less Expenses$51,291PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$446,659CYRevenuesLessExpensesAmt
Total Assets BOY$2,035,723TotalAssetsBOYAmt
Total Assets EOY$3,448,309TotalAssetsEOYAmt
Total Liabilities BOY$416,890TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,382,817TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,618,833NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,065,492NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPROVIDES CHARITABLE SOCIAL SERVICES FOR LOW INCOME FAMILIESMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,116,492ExpenseAmt
Grant$2,449,327GrantAmt
Revenue$12,510RevenueAmt
DescHEAD START PROVIDES PRESCHOOL EDUCATION AND EXTENDED DAY OF LOW-INCOME CHILDRENDesc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,559,216ExpenseAmt
Grant$2,712,749GrantAmt
DescENERGY ASSISTANCE ASSISTS LOW INCOME FAMILIES WITH ENERGY BILLSDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$968,279ExpenseAmt
Grant$576,129GrantAmt
DescDOE WEATHERIZATION ASSISTS LOW INCOME FAMILIES WITH WEATHERIZATION OF HOMESDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)

ExpenseExpenseAmtGrantGrantAmtDescDesc
$3,833,606$2,281,008SECTION 8 HOUSING HOUSING ASSISTANCE
$467,439$278,128OTHER
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$4,301,045TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant$2,559,136TotalOtherProgSrvcGrantAmt
Total Program Service Expenses$13,945,032TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To IndividualsYes (1)GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document206IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee121EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EDDY RIOUBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8123393447PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11500 W 15TH STREETAddressLine1Txt
CityBLOOMINGTONCityNm
State AbbreviationINStateAbbreviationCd
ZIP47404ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
JIM WHITLACH
DIRECTOR1.00Yes (X)$0$0$0
SANDY HIGGINS
DIRECTOR1.00Yes (X)$0$0$0
MERANDA SHIPLEY
DIRECTOR1.00Yes (X)$0$0$0
MADDISON MILLER
DIRECTOR1.00Yes (X)$0$0$0
SUSAN RINNE
DIRECTOR1.00Yes (X)$0$0$0
BRADLEY BROWN
DIRECTOR1.00Yes (X)$0$0$0
WALLY DEFORD
DIRECTOR1.00Yes (X)$0$0$0
MARYLIS FANTONI
DIRECTOR1.00Yes (X)$0$0$0
KATHRYN BYRD
SECRETARY1.00$0$0$0Yes (X)
KELLY WALTER
TREASURER1.00$0$0$0Yes (X)
TOM PAPPAS
PRESIDENT1.00$0$0$0Yes (X)
BOB GOODRUM
VICE PRESIDENT1.00$0$0$0Yes (X)
EDDY RIOU
EXECUTIVE DIR.37.50$88,245$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$88,245TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
DAYTON'S HEATING AND COOLING
1304 9TH STREETBEDFORDIN47421HVAC$331,099
COMMUNITY KITCHEN OF MONROE CO
PO BOX 3286BLOOMINGTONIN47402FOOD PROVIDER$206,689
STIDAMS CONSTRUCTION
6578 W CHRISTMAS TREE ROADCAMPBELLSBURGIN47108CONSTRUCTION AND RENOVATION$205,239
SHAHEEN CONTRACTORS CORPORATION
12382 SANDERLING TRACEFISHERSIN46037HVAC$166,781
CHASE CARDMEMBER SERVICE
PO BOX 6294CAROL STREAMIL601976294AGENCY CREDIT CARD FOR BUSSINESS EXPENSE$142,334
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt
Government Grants$14,444,150GovernmentGrantsAmt
All Other Contributions$26,658AllOtherContributionsAmt
Total Contributions$14,470,808TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAM INCOMEDesc
Business624100BusinessCd
Total Revenue Column$12,510TotalRevenueColumnAmt
Related Or Exempt Func Income$12,510RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$12,510TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$14TotalRevenueColumnAmt
Exclusion$14ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$61,397RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$61,397RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$61,397TotalRevenueColumnAmt
Exclusion$61,397ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$4,920OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$4,920OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,920TotalRevenueColumnAmt
Unrelated Business Revenue$4,920UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISC REVENUEDesc
Business900099BusinessCd
Total Revenue Column$225,379TotalRevenueColumnAmt
Exclusion$225,379ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$225,379OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,775,028TotalRevenueColumnAmt
Related Or Exempt Func Income$12,510RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$4,920UnrelatedBusinessRevenueAmt
Exclusion$286,790ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$8,297,341TotalAmt
Program Services$8,297,341ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$88,245TotalAmt
Program Services$84,283ProgramServicesAmt
Management And General$3,962ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$3,609,712TotalAmt
Program Services$3,447,657ProgramServicesAmt
Management And General$162,055ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$691,658TotalAmt
Program Services$663,187ProgramServicesAmt
Management And General$28,471ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$275,445TotalAmt
Program Services$265,024ProgramServicesAmt
Management And General$10,421ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$376,520TotalAmt
Program Services$359,752ProgramServicesAmt
Management And General$16,768ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$60,244TotalAmt
Program Services$54,983ProgramServicesAmt
Management And General$5,261ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$199,132TotalAmt
Program Services$191,888ProgramServicesAmt
Management And General$7,244ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$169,829TotalAmt
Program Services$95,387ProgramServicesAmt
Management And General$74,442ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$59,460TotalAmt
Program Services$57,064ProgramServicesAmt
Management And General$2,396ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
OTHER EXPENSES$295,309$257,101$38,208
POSTAGE AND SHIPPING$293,545$277,077$16,468
TELECOMMUNICATIONS$80,836$70,038$10,798
EQUIPMENT LEASES AND MA$75,239$68,396$6,843

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$244,146TotalAmt
Program Services-$244,146ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,328,369TotalAmt
Program Services$13,945,032ProgramServicesAmt
Management And General$383,337ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$468,950BOYAmt
EOY$1,062,401EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$793,800BOYAmt
EOY$1,223,799EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$12,698BOYAmt
EOY$13,002EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$21,420BOYAmt
EOY$19,740EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$1,885BOYAmt
EOY$1,885EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$3,345,357LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,572,788LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$564,132BOYAmt
EOY$772,569EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$172,838BOYAmt
EOY$354,913EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,035,723BOYAmt
EOY$3,448,309EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$221,514BOYAmt
EOY$500,783EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$22,215BOYAmt
EOY$526,461EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$173,161BOYAmt
EOY$355,573EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$416,890BOYAmt
EOY$1,382,817EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,585,732BOYAmt
EOY$1,671,425EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$33,101BOYAmt
EOY$394,067EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,618,833BOYAmt
EOY$2,065,492EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,035,723BOYAmt
EOY$3,448,309EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$446,659ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,567,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,235,207CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,453,743CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,120,624CurrentTaxYearMinus1YearAmt
Current Tax Year$14,470,808CurrentTaxYearAmt
Total$61,847,384TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,567,002CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,235,207CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,453,743CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,120,624CurrentTaxYearMinus1YearAmt
Current Tax Year$14,470,808CurrentTaxYearAmt
Total$61,847,384TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$61,847,384PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$73,053CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$18CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$21CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12CurrentTaxYearMinus1YearAmt
Current Tax Year$4,934CurrentTaxYearAmt
Total$78,038TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$41,476CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$73,661CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$115,581CurrentTaxYearMinus1YearAmt
Current Tax Year$225,379CurrentTaxYearAmt
Total$456,097TotalAmt
FieldValueIRS element (for citing)
Total Support$62,381,519TotalSupportAmt
Gross Receipts Rltd Activities$210,384GrossReceiptsRltdActivitiesAmt
Public Support CY1700.99140PublicSupportCY170Pct
Public Support PY1700.99370PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$39,918OtherCostOrOtherBasisAmt
Book Value$39,918BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,126,590OtherCostOrOtherBasisAmt
Depreciation$2,003,442DepreciationAmt
Book Value$123,148BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,178,849OtherCostOrOtherBasisAmt
Depreciation$569,346DepreciationAmt
Book Value$609,503BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$772,569TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
OPERATING LEASES$310,789
FINANCING LEASES$44,124
FieldValueIRS element (for citing)
Total Book Value Other Assets$354,913TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
OPERATING LEASES$310,789
FINANCING LEASES$44,784
FieldValueIRS element (for citing)
Total Liability$355,573TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,019,174TotalRevEtcAuditedFinclStmtAmt
Donated Services And Use Fclts$244,146DonatedServicesAndUseFcltsAmt
Revenue Not Reported$244,146RevenueNotReportedAmt
Revenue Subtotal$14,775,028RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,775,028TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$14,572,515TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$244,146DonatedServicesUseFcltsAmt
Expenses Not Reported$244,146ExpensesNotReportedAmt
Expenses Subtotal$14,328,369ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$14,328,369TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE ORGANIZATION ADOPTED THE ACCOUNTING POLICY TO RECOGNIZE A TAX BENEFIT ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED WILL BE THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX BENEFIT WILL BE RECORDED.ExplanationTxt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

FieldValueIRS element (for citing)
Grant TypeFINANCIAL ASSISTANCEGrantTypeTxt
Recipient7574RecipientCnt
Cash Grant$8,297,341CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART IV- ADDITIONAL SUPPLEMENTAL INFORMATIONFormAndLineReferenceDesc
ExplanationTO ENSURE THAT THE ORGANIZATION MONITORS THE USE OF GRANT FUNDS, THE FOLLOWING POLICIES APPLY WITH RESPECT TO EVERY GRANT OR CONTRACT RECEIVED DIRECTLY OR INDIRECTLY FROM A FEDERAL AGENCY: 1.FOR EACH FEDERAL AWARD, THE CONTROLLER WILL BE RESPONSIBLE FOR ADMINISTERING THE AWARD AND WILL BE DESIGNATED AS "GRANT MANAGER. 2.THE GRANT MANAGER SHALL ATTEND A TRAINING ON GRANT MANAGEMENT PRIOR TO BEGINNING HIS/HER ROLE AS A GRANT MANAGER (OR AS EARLY IN THEIR FUNCTIONING AS A GRANT MANAGER AS PRACTICAL). THEREAFTER, THE MANAGER SHALL ATTEND REFRESHER/UPDATE COURSES ON GRANT MANAGEMENT EVERY TWO YEARS. 3.THE GRANT MANAGER SHALL TAKE THE FOLLOWING STEPS TO IDENTIFY ALL APPLICABLE LAWS, REGULATIONS, AND PROVISIONS OF EACH GRANT AND CONTRACT: A.READ EACH AWARD AND PREPARE A SUMMARY OF KEY COMPLIANCE REQUIREMENTS AND REFERENCES TO SPECIFIC LAWS AND REGULATIONS. B.REVIEW THE OMB CIRCULAR A-133 COMPLIANCE SUPPLEMENT" (UPDATED ANNUALLY) PUBLISHED BY THE OFFICE OF MANAGEMENT AND BUDGET (OMB) FOR COMPLIANCE REQUIREMENTS UNIQUE TO THE AWARD AND FOR COMPLIANCE REQUIREMENTS COMMON TO ALL FEDERAL AWARDS. C.REVIEW THE SECTION OF THE CATALOG OF FEDERAL DOMESTIC ASSISTANCE (CFDA) APPLICABLE TO THE AWARD. D.THE GRANTS MANAGER WILL COMMUNICATE GRANT REQUIREMENTS TO THOSE WHO WILL BE RESPONSIBLE FOR CARRYING THEM OUT, OR IMPACTED BY THEM. 4.THE FINANCE DEPARTMENT SHALL FORWARD COPIES OF APPLICABLE LAWS REGULATIONS TO THE GRANT MANAGER (SUCH AS OMB CIRCULARS, PERTINENT SECTIONS OF COMPLIANCE SUPPLEMENTS, AND OTHER REGULATIONS). 5.THE GRANT MANAGER AND/OR THE FINANCE DEPARTMENT SHALL IDENTIFY AND COMMUNICATE ANY SPECIAL CHANGES IN POLICIES AND PROCEDURES NECESSITATED BY FEDERAL AWARDS AS A RESULT OF THE REVIEW OF EACH AWARD. 6.THE GRANT MANAGER SHALL TAKE ALL REASONABLE STEPS NECESSARY TO IDENTIFY APPLICABLE CHANGES IN LAWS, REGULATIONS, AND PROVISIONS OF CONTRACTS AND GRANTS. STEPS TAKEN IN THIS REGARD SHALL INCLUDE, BUT NOT BE LIMITED TO, REVIEWING SUBSEQUENT GRANT AND CONTRACT RENEWALS, REVIEWING ANNUAL REVISIONS TO THE OMB CIRCULAR A-133 COMPLIANCE SUPPLEMENT, AND COMMUNICATIONS WITH FEDERAL AWARDING AGENCY PERSONNEL. 7.THE GRANT MANAGER SHALL INFORM THE INDEPENDENT AUDITORS OF APPLICABLE LAWS, REGULATIONS, AND PROVISIONS OF CONTRACTS AND GRANTS. THE GRANT MANAGER SHALL ALSO COMMUNICATE KNOWN INSTANCES OF NONCOMPLIANCE WITH LAWS, REGULATIONS, AND PROVISIONS OF CONTRACTS AND GRANTS TO THE AUDITORS. 8.SCCAP SHALL FOLLOW THE CLOSE OUT PROCEDURES DESCRIBED IN OMB CIRCULAR A-110 AND IN THE GRANT AGREEMENTS AS SPECIFIED BY THE GRANTING AGENCY. SCCAP AND ALL SUB-RECIPIENTS SHALL LIQUIDATE ALL OBLIGATIONS INCURRED UNDER THE GRANT OR CONTRACT WITHIN 60 DAYS OF THE END OF THE GRANT OR CONTRACT AGREEMENT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BLINE 11B EXPLANATION - THE 990 RETURN IS REVIEWED BY THE FINANCE COMMITTEE AND CONTROLLER, THEN PROVIDED TO THE ENTIRE BOARD FOR THEIR INFORMATION.
FORM 990, PART VI, SECTION B, LINE 12CALL STAFF AND BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT UPON HIRE OR APPOINTMENT TO BE UPDATED AS NEEDED THAT DISCLOSES ANY PERSONAL-BUSINESS CONNECTIONS WHICH MAY POSE A CONFLICT OF INTEREST. IF A POTENTIAL CONFLICT OF INTEREST EXISTS, THIS WOULD BE DISCLOSED DURING AN APPROPRIATE TIME AT A SCCAP BOARD MEETING. THE SCCAP BOARD HAS ADOPTED A NEPOTISM POLICY WHICH PREVENTS SUPERVISION OF FAMILY MEMBERS. ADDITIONALLY, STAFF WITH SECOND JOBS ARE REQUIRED TO DISCLOSE THOSE IN ADVANCE AND RECEIVE PRIOR APPROVAL BEFORE BEGINNING SUCH EMPLOYMENT SO THAT CONFLICT OF INTEREST CAN BE DISCLOSED AND MONITORED EFFECTIVELY.
FORM 990, PART VI, SECTION B, LINE 15WAGE COMPARABILITY IS DONE ON A ROUTINE BASIS BY THE ORGANIZATION FOR ALL STAFF POSITIONS. PAY BANDS ARE APPROVED BY THE SCCAP BOARD OF DIRECTORS. WAGE COMPARABILITY FOR ALL STAFF, INCLUDING THE EXECUTIVE DIRECTOR AND OTHER KEY EMPLOYEES, HAVE BEEN COMPLETED BY A CONSULTANT IN DECEMBER 2021. IN FEBRUARY 2022, THE BOARD APPROVED THE PAY BANDS ON ALL POSITIONS TO ENSURE COMPLIANCE WITH STANDARD MARKET PRACTICES.
FORM 990, PART VI, SECTION C, LINE 19THE DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST

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