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LORAIN COUNTY COMMUNITY ACTION AGENCY INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
LORAIN COUNTY COMMUNITY ACTION AGENCY INC (EIN 34-0968029)
Tax period
2021-08-01 to 2022-07-31
Filed
2023-04-03
IRS object ID
202320939349300147
Schema version
2021v4.2
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)
Return2023-04-03T15:19:42-05:00ReturnTs
Tax Period End2022-07-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN251616561PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1S R SNODGRASS ACBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1980 NATIONAL ROADAddressLine1Txt
CityWHEELINGCityNm
State AbbreviationWVStateAbbreviationCd
ZIP26003ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-08-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN340968029EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LORAIN COUNTY COMMUNIY ACTION AGENCY INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlLORABusinessNameControlTxt
Phone4402452009PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1936 BROADWAY AVENUEAddressLine1Txt
CityLORAINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44052ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJUSTIN PAIGEPersonNm
Person TitleDIRECTOR OF FINANCEPersonTitleTxt
Phone4402452009PhoneNum
Signature2023-03-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJUSTINPersonFirstNm
Person LastPAIGEPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJEREMY B WILSON CPAPreparerPersonNm
PTINP01275165PTIN
Phone3042335030PhoneNum
Preparation2023-03-30PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJUSTIN PAIGEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1936 BROADWAY AVENUEAddressLine1Txt
CityLORAINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44052ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$20,850,275GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.LCCAA.NETWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1966FormationYr
Legal Domicile StateOHLegalDomicileStateCd
Activity Or MissionTO SERVE AND EMPOWER LORAIN COUNTY RESIDENTS IN NEEDActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee199TotalEmployeeCnt
Total Volunteers199TotalVolunteersCnt
Total Gross UBI$8,560TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$15,984,121PYContributionsGrantsAmt
CY Contributions Grants$20,841,715CYContributionsGrantsAmt
PY Program Service Revenue$549,864PYProgramServiceRevenueAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$0PYInvestmentIncomeAmt
CY Investment Income$0CYInvestmentIncomeAmt
PY Other Revenue$11,560PYOtherRevenueAmt
CY Other Revenue$8,560CYOtherRevenueAmt
PY Total Revenue$16,545,545PYTotalRevenueAmt
CY Total Revenue$20,850,275CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$6,023,345PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$7,393,090CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$10,495,402PYOtherExpensesAmt
CY Other Expenses$13,529,515CYOtherExpensesAmt
PY Total Expenses$16,518,747PYTotalExpensesAmt
CY Total Expenses$20,922,605CYTotalExpensesAmt
PY Revenues Less Expenses$26,798PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$72,330CYRevenuesLessExpensesAmt
Total Assets BOY$2,475,460TotalAssetsBOYAmt
Total Assets EOY$3,050,672TotalAssetsEOYAmt
Total Liabilities BOY$1,934,454TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,581,996TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$541,006NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$468,676NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO SERVE AND EMPOWER LORAIN COUNTY RESIDENTS IN NEEDMissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$10,391,563ExpenseAmt
Revenue$11,304,437RevenueAmt
DescFAMILY AND CHILDREN SERVICES: THESE PROGRAMS INCLUDE THE FEDERAL HEAD START PROGRAMS (ACCOUNTING FOR APPROXIMATELY 67% OF THE AGENCY'S TOTAL FISCAL 2022 REVENUE) AND THE FEDERAL CHILD AND ADULT CARE FOOD PROGRAM (WHICH PROVIDES CHILDREN PARTICIPATING IN THE AGENCY'S VARIOUS HEAD START PROGRAMS WITH MEALS AND SNACKS THROUGHOUT THE DAY.) THE FEDERAL HEAD START AND EARLY HEAD START PROGRAMS SERVED 891 AND 58 CHILDREN, RESPECTIVELY DURING THE AGENCY'S FISCAL YEAR ENDED JULY 31, 2022.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$1,395,050ExpenseAmt
Revenue$1,442,007RevenueAmt
DescHOME ENERGY ASSISTANCE PROGRAMS: THE HOME ENERGY ASSISTANCE PROGRAM IS FUNDED BY FEDERAL GRANT REVENUES AND PROVIDES ASSISTANCE WITH HEATING AND AIR CONDITIONING OF RESIDENTIAL PROPERTIES FOR LOW INCOME INDIVIDUALS WHO MEET CERTIAN OTHER ELIGIBILTY REQUIREMENTS. THE PROGRAM MAKES MONTHLY PAYMENTS IN 2022 TO OFFSET AND HELP HOUSEHOLDS WITH HEATING AND COOLING CRISES.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$7,737,672ExpenseAmt
Revenue$8,095,103RevenueAmt
DescCOMMUNITY SERVICES BLOCK GRANT PROGRAMS: THE COMMUNITY SERVICES BLOCK GRANT PROGRAM PROVIDE FUNDS TO LESSEN POVERTY IN COMMUNITIES. THESE FUNDS PROVIDE FOR A WIDE RANGE OF SERVICES AND ACTIVITIES TO ASSIST THE NEEDS OF LOW INCOME INDIVIDUALS. THE SERVICES PROVIDED INCLUDED: TECH CONNECT COMPUTER TRAINING, THE BY CAR PURCHASE PROGRAM, WINTER COATS FOR YOUTH 3-18, LORAIN COUNTY FOOD PANTRY CHRISTMAS SUPPORT AND THE OPERATIONS OF LCCAA YOUTH PROGRAMS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$19,524,285TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
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 Assets0ReportOtherAssetsInd
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 Individuals0GrantsToIndividualsInd
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 ContriYes (1)DeductibleNonCashContriInd
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 Document400IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee199EmployeeCnt
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 RlnYes (1)FamilyOrBusinessRlnInd
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 FldOHStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1JUSTIN PAIGE DIRECTOR OF FINANCE AND ADMINISTRATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4404252009PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1936 BROADWAY AVEAddressLine1Txt
CityLORAINCityNm
State AbbreviationOHStateAbbreviationCd
ZIP44052ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JACQUELINE BOEHNLEIN
PRESIDENT AND CEO40.00Yes (X)Yes (X)$129,065$0$0
JUSTIN PAIGE
DIRECTOR OF FINANCE AND ADMINISTRATION40.00Yes (X)Yes (X)$81,290$0$14,890
SHAUNA MATELSKI
DIRECTOR OF HEAD START40.00Yes (X)Yes (X)$100,114$0$0
ELIZABETH MEADOWS
BOARD MEMBER2.00Yes (X)Yes (X)$0$0$0
EDDIE HENSON
SECRETARY1.00Yes (X)Yes (X)$0$0$0
JOSEPH FALBO
TREASURER1.00Yes (X)Yes (X)$0$0$0
MICHAEL SZEKELY
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
REV CALVIN CURRIE
BOARD MEMBER1.00Yes (X)$0$0$0
JOE BOTT
BOARD MEMBER1.00Yes (X)$0$0$0
GERALD PIPPENS
BOARD MEMBER1.00Yes (X)$0$0$0
VASYL RABOSYUK
BOARD MEMBER1.00Yes (X)$0$0$0
ROCHELL CORN
BOARD MEMBER1.00Yes (X)$0$0$0
MARGARET HARTMAN
BOARD MEMBER1.00Yes (X)$0$0$0
REGGIE CREMEANS
BOARD MEMBER1.00Yes (X)$0$0$0
SHERRY GREEN
BOARD MEMBER1.00Yes (X)$0$0$0
NANCY SABATH
BOARD MEMBER1.00Yes (X)$0$0$0
ANTHONY GIARDINI
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$310,469TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$14,890TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K2IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$20,841,715AllOtherContributionsAmt
Total Contributions$20,841,715TotalContributionsAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$8,560RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$8,560RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,560TotalRevenueColumnAmt
Unrelated Business Revenue$8,560UnrelatedBusinessRevenueAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,850,275TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$8,560UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$325,359TotalAmt
Management And General$325,359ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$5,140,633TotalAmt
Program Services$4,770,191ProgramServicesAmt
Management And General$370,442ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$1,927,098TotalAmt
Program Services$1,741,652ProgramServicesAmt
Management And General$185,446ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$1,580,168TotalAmt
Program Services$1,493,671ProgramServicesAmt
Management And General$86,497ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$44,913TotalAmt
Program Services$41,558ProgramServicesAmt
Management And General$3,355ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$34,249TotalAmt
Program Services$5,656ProgramServicesAmt
Management And General$28,593ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$71,534TotalAmt
Program Services$39,286ProgramServicesAmt
Management And General$32,248ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EMERGENCY ASSISTANCE PA$7,524,884$7,524,484$400
CONTRACTUAL$1,514,749$1,391,484$123,265
OTHER EXPENSES$1,148,174$1,010,225$137,949
SUPPLIES AND FOOD$1,122,443$1,096,590$25,853

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$488,401TotalAmt
Program Services$409,488ProgramServicesAmt
Management And General$78,913ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$20,922,605TotalAmt
Program Services$19,524,285ProgramServicesAmt
Management And General$1,398,320ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,338,232BOYAmt
EOY$1,415,173EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,055,308BOYAmt
EOY$1,379,237EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,703BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$685BOYAmt
EOY$181,650EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$692,156LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$621,992LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$77,532BOYAmt
EOY$70,164EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$2,000BOYAmt
EOY$4,448EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,475,460BOYAmt
EOY$3,050,672EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$568,258BOYAmt
EOY$828,005EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$1,257,335BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$1,256,456EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$93,157BOYAmt
EOY$70,209EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$15,704BOYAmt
EOY$427,326EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,934,454BOYAmt
EOY$2,581,996EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$541,006BOYAmt
EOY$468,676EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$541,006BOYAmt
EOY$468,676EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,475,460BOYAmt
EOY$3,050,672EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$72,330ReconcilationRevenueExpnssAmt
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$9,282,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$10,001,200CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$12,091,011CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$13,834,290CurrentTaxYearMinus1YearAmt
Current Tax Year$20,850,275CurrentTaxYearAmt
Total$66,058,903TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$2,025,101CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,750,658CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,144,981CurrentTaxYearMinus1YearAmt
Current Tax Year$2,314,482CurrentTaxYearAmt
Total$8,235,222TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$9,282,127CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$12,026,301CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$13,841,669CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$15,979,271CurrentTaxYearMinus1YearAmt
Current Tax Year$23,164,757CurrentTaxYearAmt
Total$74,294,125TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$74,294,125PublicSupportTotal170Amt
Total Support$74,294,125TotalSupportAmt
Public Support CY1701.00000PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$26,880OtherCostOrOtherBasisAmt
Book Value$26,880BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$601,578OtherCostOrOtherBasisAmt
Depreciation$573,851DepreciationAmt
Book Value$27,727BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$63,698OtherCostOrOtherBasisAmt
Depreciation$48,141DepreciationAmt
Book Value$15,557BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$70,164TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
OTHER CURRENT LIABILITIES$41,106
ACCURED EXPENSES$375,720
SECURITY DEPOSITS$10,500
FieldValueIRS element (for citing)
Total Liability$427,326TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$20,850,275TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$20,850,275RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$20,850,275TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$20,922,605TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$20,922,605ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$20,922,605TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE AGENCY HAS QUALIFIED FOR A TAX EXEMPTION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND, ACCORDINGLY, NO PROVISION HAS BEEN RECORDED FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE AGENCY HAS ANALYZED THE TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE AGENCY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE AGENCY'S FINANCIAL CONDITIONS OR RESULTS OF OPERATIONS. ACCORDINGLY, THE AGENCY HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTERST OR PENALTIES FOR UNCERTAIN TAX POSITION AS OF JULY 31, 2022.ExplanationTxt

Schedule M IRS990ScheduleM

Other Non Cash Contri Table OtherNonCashContriTableGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
DescIN-KIND CONTRIBUTIONSDesc
Contribution1ContributionCnt
Noncash Contributions Rpt F990$2,314,482NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Any Property That Must Be Held0AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts0ReviewProcessUnusualNCGiftsInd
Third Parties Used0ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, COLUMN (B):FormAndLineReferenceDesc
ExplanationIN-KIND CONTRIBUTIONS CONSISTING OF DONATIONS OF SPACE AND SUPPLIES ARE USED BY THE AGENCY TO SATISFY THE COST SHARING REQUIREMENTS OF THE AGENCY'S FEDERAL AND EARLY HEAD START PROGRAMS. SPACE AND SUPPLIES HAVE BEEN RECORDED AT FAIR MARKET VALUE. FOR THE FISCAL YEAR, IN-KIND DONATIONS WERE VALUED AT $2,314,482.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART III, LINE 4AHEAD START IS A FEDERALLY FUNDED COMPREHENSIVE CHILD DEVELOPMENT PROGRAM THAT HAS SERVED LOW-INCOME CHILDREN AND THEIR FAMILIES IN LORAIN COUNTY BY LORAIN COUNTY COMMUNITY ACTION AGENCY SINCE 1966. HEAD START CONSISTS OF TWO PROGRAMS HEAD START AND EARLY HEAD START. HEAD START SERVES 891 PRESCHOOL AGE CHILDREN. EARLY HEAD START PRESENTLY SERVES 58 PREGNANT WOMEN, BABIES, INFANTS AND TODDLERS. THE FEDERAL GOVERNMENT PROVIDES 80% OF PROGRAM FUNDING TO LCCAA. THE REMAINING FUNDING IS RAISED LOCALLY AS A MATCH FOR IN-KIND CONTRIBUTIONS OF GOODS AND SERVICES, INCLUDING PARENT AND COMMUNITY MEMBER VOLUNTEER HOURS. THE HEAD START PROGRAM OFFERS COMPREHENSIVE EDUCATION, HEALTH, AND FAMILY SOCIAL SERVICES, INCLUDING SERVICES FOR CHILDREN WITH DISABILITIES. HEAD START BELIEVES THAT PARENTS ARE THE FINAL AND BEST TEACHERS IN THE LIVES OF THEIR CHILDREN. LCCAA WORKS TO EMPOWER THROUGH THE PARENT POWER CLUB. PARENTS HAVE OPPORTUNITIES TO GAIN EDUCATIONAL INFORMATION, EMPLOYMENT OPPORTUNITIES, AND A WIDE RANGE OF SOCIAL SERVICES DIRECTLY OR THROUGH REFERRALS WITH COMMUNITY PARTNERS. HEAD START CHILDREN ENTER KINDERGARTEN READY TO LEARN WITH SUPPORTIVE PARENTS EXPERIENCED IN ADVOCATING FOR THEM. HEAD START IS A UNIQUE ORGANIZATION IN THAT IT HAS A SYSTEM OF JOINT GOVERNANCE WITH THE CAA. PARENTS SERVE IN LEADERSHIP ROLES ON A PARENT POLICY COUNCIL AND ARE INVOLVED IN ALL AREAS OF DECISION MAKING. THE PROGRAM WAS EXTENDED AND ADAPTED IN RESPONSE TO COVID 19.
FORM 990, PART III, LINE 4BTHE HOME ENERGY ASSISTANCE PROGRAM (HEAP) PRIMARILY CONSISTS OF OUR COMPONENTS. IT MAY BE IN THE FORM OF A ONE-TIME ASSISTANCE TO PAY HEATING BILLS AND/OR A PAYMENT PLAN (PIPP+) BASED ON A % OF INCOME PAID EACH MONTH BY THE CLIENT. THE WINTER CRISIS PROGRAM PROVIDES ASSISTANCE ONCE PER HEATING SEASON TO ELIGIBLE LOW-INCOME HOUSEHOLDS THAT ARE DISCONNECTED, THREATENED WITH DISCONNECTION, OR HAVE LESS THAN A TEN-DAY SUPPLY OF BULK FUEL. THE SUMMER CRISIS PROGRAM PROVIDES ASSISTANCE WITH ELECTRIC BILLS ONCE PER COOLING SEASON TO LOW-INCOME ELDERLY HOUSEHOLDS AND TO THOSE WITH QUALIFYING MEDICAL CONDITIONS. ELIGIBILITY FOR THESE PROGRAMS IS PRIMARILY BASED ON HOUSEHOLD INCOME. THE PROGRAM WAS EXTENDED AND ADAPTED IN RESPONSE TO COVID 19.
FORM 990, PART III, LINE 4C:COMMUNITY SERVICE BLOCK GRANTS: A LONG STANDING RECIPIENT OF COMMUNITY SERVICE GRANT (CSBG) FUNDING. LCCAA'S CURRENT APPROVED CSBG FUNDING IS FOR PROGRAM YEARS 2022 AND 2023. CSBG REAMINS ONE OF OUR FEDERAL GOVERNMENT'S MAJOR EFFORTS IN THE "WAR ON POVERTY". THE FEDERAL GOVERNMENT DELEGATES RESPONSIBILITY FOR PROGRAM ADMINISTRATION TO THE STATE-LEVEL. CONSEQUENTLY, LCCAA'S CSBG FUNDING FLOWS THROUGH THE OHIO DEPARTMENT SERVICES AGENCY. CSBG FUNDING SERVES AS IMPORTANT RESOURCE BECAUSE APPROVAL IS GIVEN TO USE THE FUNDING AS NEEDED LOCALLY. MONIES ARE USED TO SUPPORT THE FOLLOWING: TECHNOLOGY TRAINING, COMMUNITY ASSESSMENT, COMMUNITY DEVELOPMENT, PROJECT WARM, BY CAR PROGRAM, FOOD PANTRY PARTNERSHIPS, AND A WORKFORCE INVESTMENT AGREEMENT. THIS PROGRAM RECEIVED ADDITIONAL FUNDING UNDER THE 2020 CARES ACT.
FORM 990, PART VI, SECTION A, LINE 2TWO TRUSTEES HAVE A BUSINESS RELATIONSHIP. HENRY PATTERSON SHARES OFFICE SPACE WITH ANTHONY GIARDINI. MR. PATTERSON PAYS MR. GIARDINI FOR THE SPACE AND THE SERVICES HIS OFFICE PROVIDES AS A LAWYER.
FORM 990, PART VI, SECTION B, LINE 11BTHE AGENCY'S BOARD OF DIRECTORS RECEIVED A COPY OF FORM 990 AND HAVE REVIEWED AND APPROVED IT PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CCONFLICT OF INTEREST POLICY. THE AGENCY REQUIRES ALL MEMBERS OF THE BOARD OF DIRECTORS, SENIOR MANAGEMENT AND ALL EMPLOYEES WITH PURCHASING AND/OR HIRING RESPONSIBILITIES OR AUTHORITY, TO INFORM, IN WRITING THE EXECUTIVE DIRECTOR AND CHAIR OF THE FINANCE COMMITTEE, OF ALL REPORTABLE CONFLICTS ON AN ANNUAL BASIS. IF A CONFLICT ARISES DURING THE YEAR, THE EXECUTIVE DIRECTOR IS TO BE NOTIFIED AT THE TIME SUCH CONFLICT IS IDENTIFIED.
FORM 990, PART VI, SECTION B, LINE 15REVIEW AND APPROVAL OF COMPENSATION. COMPENSATION OF THE AGENCY'S CEO IS REVIEWED AND APPROVED BY THE AGENCY'S BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION C, LINE 19DISCLOSURE OF DOCUMENTS AND POLICES. THE AGENCY MAKESITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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