SOUTHEAST RURAL COMMUNITY ASSISTANCE PROJECT INC: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- SOUTHEAST RURAL COMMUNITY ASSISTANCE PROJECT INC (EIN 54-1055050)
- Tax period
- 2024-10-01 to 2025-09-30
- Filed
- 2026-08-04
- IRS object ID
- 202602169349301105
- Schema version
- 2024v5.5
- 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
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-08-04T08:20:01-05:00 | ReturnTs |
| Tax Period End | 2025-09-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAN GROUP LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1020 19TH STREET NW SUITE 800 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 20036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-10-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 541055050 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHEAST RURAL COMMUNITY ASSISTANCE | BusinessNameLine1Txt |
| Business Name Line2 | PROJECT INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | SOUT | BusinessNameControlTxt |
| Phone | 5403451184 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 347 CAMPBELL AVENUE SW | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24016 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOPE F CUPIT | PersonNm |
| Person Title | PRESIDENT & CEO | PersonTitleTxt |
| Phone | 5403451184 | PhoneNum |
| Signature | 2026-08-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER S HAN | PreparerPersonNm |
| PTIN | P00633304 | PTIN |
| Phone | 2022937000 | PhoneNum |
| Preparation | 2026-08-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | HOPE F CUPIT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 347 CAMPBELL AVENUE SW | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24016 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $11,824,595 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.SERCAP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1969 | FormationYr |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Activity Or Mission | SERCAP WILL BE THE AGENCY OF CHANGE, RESULTING IN HEALTHY, SUSTAINABLE, AND THRIVING COMMUNITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 75 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $8,915,242 | PYContributionsGrantsAmt |
| CY Contributions Grants | $9,748,568 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $738,333 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $572,289 | CYProgramServiceRevenueAmt |
| PY Investment Income | $137,677 | PYInvestmentIncomeAmt |
| CY Investment Income | $149,896 | CYInvestmentIncomeAmt |
| PY Other Revenue | $119,836 | PYOtherRevenueAmt |
| CY Other Revenue | $201,299 | CYOtherRevenueAmt |
| PY Total Revenue | $9,911,088 | PYTotalRevenueAmt |
| CY Total Revenue | $10,672,052 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $387,969 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $668,034 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,073,649 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,241,705 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $4,352,614 | PYOtherExpensesAmt |
| CY Other Expenses | $3,965,126 | CYOtherExpensesAmt |
| PY Total Expenses | $9,814,232 | PYTotalExpensesAmt |
| CY Total Expenses | $9,874,865 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $96,856 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $797,187 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $10,509,129 | TotalAssetsBOYAmt |
| Total Assets EOY | $12,122,276 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,801,027 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,981,614 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,708,102 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,140,662 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SOUTHEAST RURAL COMMUNITY ASSISTANCE PROJECT, INC. (SERCAP) WAS ORGANIZED FOR THE PURPOSE OF PROMOTING AND ASSISTING THE DEVELOPMENT OF WATER AND WASTEWATER FACILITIES IN MARYLAND, DELAWARE, VIRGINIA, NORTH CAROLINA, SOUTH CAROLINA, GEORGIA, AND FLORIDA. THE PRIMARY CONCERN IS FOR LOW-INCOME PERSONS WHO LACK THE FINANCIAL RESOURCES TO OBTAIN ADEQUATE WATER AND WASTEWATER FACILITIES. SINCE 1969, SERCAP HAS ALSO ASSISTED IN THE DEVELOPMENT OF FACILITIES IN LOW-INCOME RURAL AREAS BY: ORGANIZING PEOPLE, HELPING APPLY FOR FINANCING, COORDINATING SYSTEM DESIGN OF INDIVIDUAL WELL SITES, AND PROVIDING INFORMATION RELATED TO THE CONSTRUCTION, OPERATIONS, AND MAINTENANCE OF WATER AND WASTEWATER FACILITIES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,002,605 | ExpenseAmt |
| Revenue | $178,555 | RevenueAmt |
| Desc | TRAINING AND TECHNICAL ASSISTANCE: THE EPA NPA 1 GRANT PROGRAM ALLOWS SERCAP TO PROVIDE TRAINING AND TECHNICAL ASSISTANCE (TA) FOR SMALL, RURAL COMMUNITY WATER SYSTEMS. EPA NPA 1 SPECIFICALLY FOCUSES ON PROVIDING CLEAN, SAFE DRINKING WATER TO THESE SMALL, RURAL COMMUNITIES. THE TRAINING AND TA PROVIDED UNDER THIS GRANT PROGRAM FREQUENTLY SUPPORTS COMPLIANCE, AND HELPS SMALL WATER SYSTEMS TO GAIN AND/OR MAINTAIN COMPLIANCE WITH LOCAL, STATE, AND FEDERAL WATER REGULATIONS. HOWEVER, THESE FUNDS DO NOT COVER ANY FINES/FEES ASSOCIATED WITH SYSTEMS BEING OUT OF COMPLIANCE. APPROXIMATELY 410 PROJECTS AND 50 TRAININGS COMPLETED. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,168,707 | ExpenseAmt |
| Revenue | $32,620 | RevenueAmt |
| Desc | ENVIRONMENTAL: THE ENVIRONMENTAL FINANCE CENTER PROVIDES TRAINING AND APPLICATION ASSISTANCE TO LOW-INCOME COMMUNITIES TO HELP THEM GAIN ACCESS TO GRANTS AND LOANS FOR CRITICAL WATER, WASTEWATER, AND OTHER ENVIRONMENTAL PROJECTS. FURTHERMORE, THE EFC'S ASSISTANCE WILL CENTER ON HELPING COMMUNITIES ACCESS SRF (STATE REVOLVED FUNDS) AND OTHER STATE AND FEDERAL GRANTS AND LOANS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,958,144 | ExpenseAmt |
| Grant | $572,488 | GrantAmt |
| Revenue | $34,337 | RevenueAmt |
| Desc | COMMUNITY DEVELOPMENT: THE RURAL COMMUNITY DEVELOPMENT (RCD) GRANT FROM HHS: OCS, ALSO PROVIDES TRAINING AND TECHNICAL ASSISTANCE (TA) TO SMALL, RURAL WATER AND WASTEWATER SYSTEMS. THIS GRANT FUNDING ALLOWS SERCAP TO IMPACT FOUR KEY ISSUES FACING LMI RURAL AREAS IN THE SOUTHEAST US, INCLUDING: CLEAN DRINKING WATER, ENVIRONMENTALLY SOUND WASTEWATER SOLUTIONS, CRITICAL INFRASTRUCTURE, AND COMMUNITY DEVELOPMENT. SERCAP'S TECHNICAL ASSISTANCE PROVIDERS (TAPS) SUPPORT THESE COMMUNITIES BY PROVIDING TRAINING TO COMMUNITY BOARDS, TRAINING TO W/WW OPERATORS, AND NECESSARY TA, INCLUDING: W/WW NEEDS ASSESSMENTS, PLANNING & OPERATIONS, ECONOMIC DEVELOPMENT, AND MORE. APPROXIMATELY 70 PROJECTS AND 15 TRAININGS COMPLETED. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (2 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $1,236,750 | $71,842 | $174,548 | HOUSING |
| $717,802 | $23,704 | $152,229 | LOAN FUND |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,954,552 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $95,546 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $326,777 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $9,084,008 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 66 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 75 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | NC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HOPE F CUPIT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5403451184 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 347 CAMPBELL AVENUE SW | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24016 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KEITH ASHBY | ||||||
| MEMBER (THRU JUNE 2025); CHAIRMAN | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WALTER FLEMING | ||||||
| CHAIRMAN (THRU MAY 2025); MEMBER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KAJAL KAPUR | ||||||
| MEMBER (THRU JUNE 2025); VICE CHAIR | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHAWN UTT | ||||||
| VICE CHAIR (THRU JUNE 2025) | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JACQUELYN SLAYTON | ||||||
| MEMBER (THRU JUNE 2025); SECRETARY | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARIE WATSON | ||||||
| SECRETARY (THRU APRIL 2025) | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| GEORGE FITZ-HUGH JR | ||||||
| TREASURER (THRU JUNE 2025); MEMBER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FREDDIE MITCHELL | ||||||
| MEMBER (THRU JUNE 2025); TREASURER | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BERTHA ARMSTRONG | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ANGELA BATES | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN BELCHER | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| BENNETTE BURKS | ||||||
| MEMBER (AS OF JUNE 2025) | 3.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE FITZ-HUGH JR | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| SWYNICE HAWKINS | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM HOLT | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| TERRY LEWIS | ||||||
| MEMBER (THRU JANUARY 2025) | 3.00 | Yes (X) | $0 | $0 | $0 | |
| CARMELA ORR | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| WINFRED OWENS | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| MYRA RILEY-TAYLOR | ||||||
| MEMBER (AS OF JUNE 2025) | 3.00 | Yes (X) | $0 | $0 | $0 | |
| ALFRED ROBERTS | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| JAIME SAYLER | ||||||
| MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | |
| REGINALD SPEIGHT | ||||||
| MEMBER (AS OF JUNE 2025) | 3.00 | Yes (X) | $0 | $0 | $0 | |
| HOPE F CUPIT | ||||||
| PRESIDENT & CEO | 44.25 | Yes (X) | $165,419 | $0 | $29,597 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $165,419 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $29,597 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| COMMUNITIES UNLIMITED INC | |||||
| 3 EAST COLT SQUARE DRIVE | FAYETVILLE | AR | 72703 | GRANT CONTRACTOR | $269,228 |
| GEORGIA RURAL COMMUNITY ASSISTANCE PROGR | |||||
| 1152 WARD CREEK DRIVE | MARIETTA | GA | 30064 | GRANT CONTRACTOR | $258,360 |
| WATER FINANCE EXCHANGE INC | |||||
| 1455 PENNSYLVANIA AVE NW | WASHINGTON | DC | 20004 | GRANT CONTRACTOR | $219,407 |
| CORNELIOUS W WALTON | |||||
| 1356 LOCKETT ROAD | RICE | VA | 23966 | GRANT CONTRACTOR | $203,350 |
| ENVIRONMENTAL POLICY INNOVATION CENTER | |||||
| 7761 DIAMONDBACK DR | COLLEGE PARK | MD | 20742 | GRANT CONTRACTOR | $159,518 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $9,554,917 | GovernmentGrantsAmt |
| All Other Contributions | $193,651 | AllOtherContributionsAmt |
| Total Contributions | $9,748,568 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| COLL. ON FORG. LOANS | 900099 | $302,896 | $302,896 |
| FEES FOR SERVICES | 900099 | $269,393 | $269,393 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $572,289 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,529 | TotalRevenueColumnAmt |
| Exclusion | $156,529 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,127 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $14,127 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,127 | TotalRevenueColumnAmt |
| Exclusion | $14,127 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,145,910 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,152,543 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$6,633 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$6,633 | TotalRevenueColumnAmt |
| Exclusion | -$6,633 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $187,172 | TotalRevenueColumnAmt |
| Exclusion | $187,172 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $187,172 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,672,052 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $572,289 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $351,195 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $668,034 | TotalAmt |
| Program Services | $668,034 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,166 | TotalAmt |
| Program Services | $45,307 | ProgramServicesAmt |
| Management And General | $148,859 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,745,061 | TotalAmt |
| Program Services | $3,737,601 | ProgramServicesAmt |
| Management And General | $7,460 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $267,232 | TotalAmt |
| Program Services | $267,232 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $746,841 | TotalAmt |
| Program Services | $734,847 | ProgramServicesAmt |
| Management And General | $11,994 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $288,405 | TotalAmt |
| Program Services | $279,349 | ProgramServicesAmt |
| Management And General | $9,056 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,275 | TotalAmt |
| Management And General | $34,275 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,873 | TotalAmt |
| Management And General | $72,873 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,944 | TotalAmt |
| Program Services | $74,944 | ProgramServicesAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,273,849 | TotalAmt |
| Program Services | $1,965,282 | ProgramServicesAmt |
| Management And General | $308,567 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,525 | TotalAmt |
| Program Services | $218,052 | ProgramServicesAmt |
| Management And General | $93,473 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,198 | TotalAmt |
| Program Services | $111,041 | ProgramServicesAmt |
| Management And General | $18,157 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $241,545 | TotalAmt |
| Program Services | $227,664 | ProgramServicesAmt |
| Management And General | $13,881 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $513,555 | TotalAmt |
| Program Services | $470,441 | ProgramServicesAmt |
| Management And General | $43,114 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,776 | TotalAmt |
| Program Services | $73,210 | ProgramServicesAmt |
| Management And General | $16,566 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,538 | TotalAmt |
| Program Services | $27,656 | ProgramServicesAmt |
| Management And General | $26,882 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $87,886 | TotalAmt |
| Program Services | $72,163 | ProgramServicesAmt |
| Management And General | $15,723 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,259 | TotalAmt |
| Program Services | $6,340 | ProgramServicesAmt |
| Management And General | $919 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SUBS/PUBS/MEMBERS | $96,685 | $66,394 | $30,291 |
| ADJ. FOR CREDIT ALLOW. | $37,629 | $22,727 | $14,902 |
| CREDIT IMPROVEMENT | $16,912 | $10,927 | $5,985 |
| PERMITS & FEES | $6,609 | $4,270 | $2,339 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$83,932 | TotalAmt |
| Program Services | $527 | ProgramServicesAmt |
| Management And General | -$84,459 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,874,865 | TotalAmt |
| Program Services | $9,084,008 | ProgramServicesAmt |
| Management And General | $790,857 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,315,994 | BOYAmt |
| EOY | $2,093,192 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,086,954 | BOYAmt |
| EOY | $3,304,688 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,549,057 | BOYAmt |
| EOY | $1,482,680 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,408,748 | BOYAmt |
| EOY | $1,629,890 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,630 | BOYAmt |
| EOY | $105,839 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $2,460,845 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $895,292 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,638,286 | BOYAmt |
| EOY | $1,565,553 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,400,456 | BOYAmt |
| EOY | $1,479,757 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $317,817 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $56,004 | BOYAmt |
| EOY | $142,860 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,509,129 | BOYAmt |
| EOY | $12,122,276 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,200,025 | BOYAmt |
| EOY | $993,293 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,542,647 | BOYAmt |
| EOY | $5,364,725 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,003,746 | BOYAmt |
| EOY | $1,100,799 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $381,324 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $54,609 | BOYAmt |
| EOY | $141,473 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,801,027 | BOYAmt |
| EOY | $7,981,614 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,708,102 | BOYAmt |
| EOY | $4,140,662 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,708,102 | BOYAmt |
| EOY | $4,140,662 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,509,129 | BOYAmt |
| EOY | $12,122,276 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $797,187 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $21,806 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $613,567 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,447,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,198,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,681,699 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,264,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,748,568 | CurrentTaxYearAmt |
| Total | $38,341,114 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $6,447,952 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $4,198,353 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $8,681,699 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,264,542 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $9,748,568 | CurrentTaxYearAmt |
| Total | $38,341,114 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $38,341,114 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $65,089 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $75,177 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $79,504 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $145,621 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $170,656 | CurrentTaxYearAmt |
| Total | $536,047 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $28,166 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $119,836 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $187,172 | CurrentTaxYearAmt |
| Total | $335,174 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $39,212,335 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,664,731 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.97780 | PublicSupportCY170Pct |
| Public Support PY170 | 0.98390 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: | FormAndLineReferenceDesc |
| Explanation | OTHER INCOME - 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 28,166. 2023 AMOUNT: $ 119,836. 2024 AMOUNT: $ 187,172. | ExplanationTxt |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Total Grassroots Lobbying TotalGrassrootsLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $74,944 | FilingOrganizationsTotalAmt |
Total Direct Lobbying TotalDirectLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Total Lobbying Expend TotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $74,944 | FilingOrganizationsTotalAmt |
Other Exempt Purpose Expend OtherExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $9,799,921 | FilingOrganizationsTotalAmt |
Total Exempt Purpose Expend TotalExemptPurposeExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $9,874,865 | FilingOrganizationsTotalAmt |
Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $643,743 | FilingOrganizationsTotalAmt |
Grassroots Nontaxable GrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $160,936 | FilingOrganizationsTotalAmt |
Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Filing Organizations Total | $0 | FilingOrganizationsTotalAmt |
Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $542,269 | CurrentYearMinus3Amt |
| Current Year Minus2 | $614,272 | CurrentYearMinus2Amt |
| Current Year Minus1 | $640,712 | CurrentYearMinus1Amt |
| Current Year | $643,743 | CurrentYearAmt |
| Total | $2,440,996 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Lobbying Ceiling | $3,661,494 | LobbyingCeilingAmt |
Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $67,501 | CurrentYearMinus3Amt |
| Current Year Minus2 | $62,211 | CurrentYearMinus2Amt |
| Current Year Minus1 | $73,564 | CurrentYearMinus1Amt |
| Current Year | $74,944 | CurrentYearAmt |
| Total | $278,220 | TotalAmt |
Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $135,567 | CurrentYearMinus3Amt |
| Current Year Minus2 | $153,568 | CurrentYearMinus2Amt |
| Current Year Minus1 | $160,178 | CurrentYearMinus1Amt |
| Current Year | $160,936 | CurrentYearAmt |
| Total | $610,249 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grassroots Ceiling | $915,374 | GrassrootsCeilingAmt |
Avg Grassroots Lobbying Expend AvgGrassrootsLobbyingExpendGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Year Minus3 | $67,501 | CurrentYearMinus3Amt |
| Current Year Minus2 | $62,211 | CurrentYearMinus2Amt |
| Current Year Minus1 | $73,564 | CurrentYearMinus1Amt |
| Current Year | $74,944 | CurrentYearAmt |
| Total | $278,220 | TotalAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $99,200 | OtherCostOrOtherBasisAmt |
| Book Value | $99,200 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,020,765 | OtherCostOrOtherBasisAmt |
| Depreciation | $717,662 | DepreciationAmt |
| Book Value | $1,303,103 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $162,705 | OtherCostOrOtherBasisAmt |
| Depreciation | $109,544 | DepreciationAmt |
| Book Value | $53,161 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $178,175 | OtherCostOrOtherBasisAmt |
| Depreciation | $68,086 | DepreciationAmt |
| Book Value | $110,089 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,565,553 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY - OPERATING LEASE | Desc |
| Amt | $141,473 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $141,473 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION FOLLOWS THE AUTHORITATIVE GUIDANCE RELATING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC 740, INCOME TAXES. THESE PROVISIONS PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DERECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS, IF ANY, IN INCOME TAX EXPENSES. THE ORGANIZATION PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEAR ENDED SEPTEMBER 30, 2025, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION ON THE CONSOLIDATED FINANCIAL STATEMENTS OR THAT MAY HAVE ANY EFFECT ON ITS TAXEXEMPT STATUS. THE STATUTE OF LIMITATIONS GENERALLY REMAINS OPEN FOR THREE TAX YEARS WITH THE U.S. FEDERAL JURISDICTION OR THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH THE ORGANIZATION FILES TAX RETURNS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (16 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| TOWN OF WHITE STONE | |||||||
| 433 RAPPAHANNOCK DRIVE | WHITE STONE | VA | 22578 | 520959470 | $125,250 | $0 | FACILITIES DEVELOPMENT |
| FALWELL CORPORATION | |||||||
| 1900 MARTIN STREET | LYNCHBURG | VA | 24501 | 540480035 | $69,715 | $0 | FACILITIES DEVELOPMENT |
| TOWN OF GRETNA | |||||||
| PO BOX 602 | GRETNA | VA | 24557 | 546002274 | $50,000 | $0 | FACILITIES DEVELOPMENT |
| TOWN OF WYTHEVILLE | |||||||
| PO BOX 533 | WYTHEVILLE | VA | 24382 | 546001694 | $47,820 | $0 | FACILITIES DEVELOPMENT |
| COUNTY OF ACCOMACK | |||||||
| PO BOX 388 | ACCOMACK | VA | 23301 | 546001099 | $44,100 | $0 | FACILITIES DEVELOPMENT |
| TOWN OF FRIES | |||||||
| PO BOX 5452 | FRIES | VA | 24330 | 546001297 | $40,275 | $0 | FACILITIES DEVELOPMENT |
| TOWN OF GLEN LYN | |||||||
| PO BOX 88 | GLEN LYN | VA | 24093 | $34,562 | $0 | FACILITIES DEVELOPMENT | |
| GILES COUNTY PSA | |||||||
| 315 NORTH MAIN STREET | PEARISBURG | VA | 24134 | 541655367 | $27,500 | $0 | FACILITIES DEVELOPMENT |
| L & M CONSTRUCTION | |||||||
| RT 2 BOX 182 | ROSE HILL | VA | 24281 | 800344742 | $24,500 | $0 | FACILITIES DEVELOPMENT |
| OAK HILL ACADEMY | |||||||
| 2635 OAK HILL ROAD | MOUTH OF WILSON | VA | 24363 | 540563004 | $24,382 | $0 | FACILITIES DEVELOPMENT |
| MILLER & MILLER CONSTRUCTION INC | |||||||
| 4455 GATE CITY HIGHWAY | BRISTOL | VA | 24202 | 541764376 | $21,560 | $0 | FACILITIES DEVELOPMENT |
| MONTGOMERY COUNTY SCHOOL BOARD | |||||||
| 750 IMPERIAL STREET SE | CHRISTIANSBURG | VA | 24073 | 546001433 | $19,363 | $0 | FACILITIES DEVELOPMENT |
| TOWN OF KENBRIDGE | |||||||
| 511 E FIFTH AVENUE | KENBRIDGE | VA | 23944 | $16,357 | $0 | FACILITIES DEVELOPMENT | |
| TAZEWELL COUNTY PSA | |||||||
| PO BOX 190 | TAZEWELL | VA | 24630 | 540917672 | $14,601 | $0 | FACILITIES DEVELOPMENT |
| RAPPAHANNOCK EDUCATION FARM | |||||||
| 404 RIVERSIDE DRIVE | FREDERICKSBURG | VA | 22401 | 923364872 | $7,500 | $0 | FACILITIES DEVELOPMENT |
| TOWN OF BROOKNEAL | |||||||
| 215 MAIN STREET | BROOKNEAL | VA | 24528 | 546001164 | $7,000 | $0 | FACILITIES DEVELOPMENT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 10 | Total501c3OrgCnt |
| Total Other Org | 6 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WHEN SERCAP UTILIZES FEDERAL FUNDS TO MAKE SUB-AWARDS TO SUB RECIPIENTS, SERCAP IS SUBJECT TO A REQUIREMENT TO MONITOR EACH SUB RECIPIENT IN ORDER TO PROVIDE REASONABLE ASSURANCE THAT SUB RECIPIENTS ARE COMPLYING, IN ALL MATERIAL RESPECTS, WITH LAWS, REGULATIONS, AND AWARD PROVISIONS APPLICABLE TO THE PROGRAM. THE LEVEL OF MONITORING REQUIRED IS BASED ON RESULTS OF THE RISK ASSESSMENT PERFORMED AT THE OUTSET OF THE SUBAWARD. ONGOING MONITORING OF SUB RECIPIENTS BY SERCAP WILL INHERENTLY VARY FROM SUB RECIPIENT TO SUB RECIPIENT, BASED ON THE NATURE OF WORK ASSIGNED TO EACH SUB RECIPIENT. HOWEVER, ONGOING MONITORING ACTIVITIES MAY INVOLVE ANY OR ALL OF THE FOLLOWING: (A) REGULAR CONTACTS WITH SUB RECIPIENTS AND APPROPRIATE INQUIRIES REGARDING THE PROGRAM. (B)REVIEWING PROGRAMMATIC AND FINANCIAL REPORTS PREPARED AND SUBMITTED BY THE SUB RECIPIENT AND FOLLOWING UP ON AREAS OF CONCERN. (C) MONITORING SUB RECIPIENT BUDGETS. (D) PERFORMING SITE VISITS TO THE SUB RECIPIENT TO REVIEW FINANCIAL AND PROGRAMMATIC RECORDS AND ASSESS COMPLIANCE WITH APPLICABLE LAWS, REGULATIONS, AND PROVISIONS OF THE SUB AWARD. (E) OFFERING SUB RECIPIENTS TECHNICAL ASSISTANCE WHERE NEEDED. (F) MAINTAINING A SYSTEM TO TRACK AND FOLLOW UP ON DEFICIENCIES NOTED AT THE SUB RECIPIENT IN ORDER TO ASSURE THAT APPROPRIATE CORRECTIVE ACTION IS TAKEN. (G) ESTABLISHING AND MAINTAINING A TRACKING SYSTEM TO ASSURE TIMELY SUBMISSION OF ALL REPORTS REQUIRED OF THE SUB RECIPIENT. DOCUMENTATION SHALL BE MAINTAINED IN SUPPORT OF ALL EFFORTS ASSOCIATED WITH SERCAP'S ONSITE MONITORING OF SUB RECIPIENTS ON AN ANNUAL BASIS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | HOPE F CUPIT | PersonNm |
| Title | PRESIDENT & CEO | TitleTxt |
| Base Compensation Filing Org | $165,419 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $13,998 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $15,599 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $195,016 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE DRAFT OF FORM 990 IS PROVIDED TO THE AUDIT COMMITTEE FOR REVIEW PRIOR TO FILING WITH IT THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | TO ENSURE TRANSPARENCY AND MAINTAIN THE HIGHEST ETHICAL STANDARDS, ALL STAFF MEMBERS AND BOARD MEMBERS OF SERCAP, INC. ARE REQUIRED TO DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. SERCAP CONFIRMS COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY THROUGH AN ANNUAL CONFIRMATION OF COMPLIANCE FROM THE BOARD OF DIRECTORS AND KEY EMPLOYEES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE PROCESS FOR DETERMINING SERCAP'S CEO COMPENSATION INCLUDES A REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS AND THE ASSIGNED COMMITTEE, AS WELL AS THE 2022 VIRGINIA COMMUNITY ACTION PARTNERSHIP COMPENSATION & BENEFITS SURVEY PREPARED BY WIPFLI LLP ON BEHALF OF VACAP. THE PROCESS WAS LAST CONDUCTED IN JULY 2026. |
| FORM 990, PART VI, SECTION C, LINE 19 | SERCAP'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | ENGINEERING & MANAGEMENT: PROGRAM SERVICE EXPENSES 770,207. MANAGEMENT AND GENERAL EXPENSES 111,642. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 881,849. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 390,583. MANAGEMENT AND GENERAL EXPENSES 67,423. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 458,006. INDIRECT FIELD ASSIST: PROGRAM SERVICE EXPENSES 378,714. MANAGEMENT AND GENERAL EXPENSES 54,895. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 433,609. FIELD ASSISTANTS & CONSULTANTS: PROGRAM SERVICE EXPENSES 350,544. MANAGEMENT AND GENERAL EXPENSES 50,812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 401,356. EMPLOYEE SERVICES: PROGRAM SERVICE EXPENSES 43,232. MANAGEMENT AND GENERAL EXPENSES 6,266. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,498. STAFF TRAINING: PROGRAM SERVICE EXPENSES 27,645. MANAGEMENT AND GENERAL EXPENSES 15,143. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 42,788. PROGRAM OUTREACH: PROGRAM SERVICE EXPENSES 4,357. MANAGEMENT AND GENERAL EXPENSES 2,386. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,743. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 347 WEST CAMPBELL LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 145 W CAMPBELL AVENUE SW | AddressLine1Txt |
| City | ROANOKE | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 24011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 208571521 | EIN |
| Primary Activities | REAL ESTATE | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| End Of Year Assets | $1,472,700 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOUTHEAST RURAL COMMUNITY ASSISTANCE PR | BusinessNameLine1Txt |
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