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← NORTHERN KENTUCKY COMMUNITY ACTION COMMISSON INC

Form 990 for tax year 2022

Filed by NORTHERN KENTUCKY COMMUNITY ACTION COMMISSON INC.

Totals

Total revenue
$23,008,440
Total expenses
$18,650,145
Contributions and grants received
$22,471,459
Grants paid
$2,867,619
Program service revenue
$402,055
Investment income
$16,100
Other revenue
$118,826
Total assets, end of year
$18,230,222
Total liabilities, end of year
$4,416,022
Net assets or fund balances, end of year
$13,814,200
Program services expenses (Part IX)
$16,635,928
Management and general expenses
$2,014,217
Fundraising expenses
$0
Program service expenses (Part III)
$16,635,928

Program services were 89.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $21,286,060

  • 1f · All other contributions, gifts and grants

    $1,185,399

  • 1g · Noncash contributions included above

    $64,799

  • 2a · Program service revenue: Low Income Development

    total $324,848 · related or exempt $324,848

  • 2b · Program service revenue: Rental Income

    total $77,207 · related or exempt $77,207

  • 3 · Investment income

    total $16,100 · excluded $16,100

  • 11a · Other revenue: Insurance Reimbursemen

    total $116,759 · excluded $116,759

  • 11b · Other revenue: Miscellaneous Income

    total $2,067 · excluded $2,067

  • 11e · Other revenue, total

    $118,826

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $2,867,619 · program services $2,867,619

  • 5 · Compensation of officers, directors and key employees

    total $355,389 · program services $9,825 · management and general $345,564

  • 7 · Other salaries and wages

    total $6,907,132 · program services $6,253,646 · management and general $653,486

  • 8 · Pension plan contributions

    total $1,142,390 · program services $1,036,449 · management and general $105,941

  • 9 · Other employee benefits

    total $973,228 · program services $847,011 · management and general $126,217

  • 10 · Payroll taxes

    total $612,467 · program services $523,972 · management and general $88,495

  • 11b · Fees: legal

    total $38,196 · program services $18,533 · management and general $19,663

  • 11c · Fees: accounting

    total $53,079 · program services $47,497 · management and general $5,582

  • 11g · Fees: other

    total $1,910,840 · program services $1,709,882 · management and general $200,958

  • 13 · Office expenses

    total $467,597 · program services $372,749 · management and general $94,848

  • 16 · Occupancy

    total $808,366 · program services $789,892 · management and general $18,474

  • 17 · Travel

    total $226,260 · program services $165,066 · management and general $61,194

  • 20 · Interest

    total $31,875 · program services $31,875

  • 22 · Depreciation, depletion and amortization

    total $513,149 · program services $447,919 · management and general $65,230

  • 23 · Insurance

    total $118,343 · program services $101,500 · management and general $16,843

  • 24a · Other expenses: Materials & supplies

    total $948,557 · program services $948,557

  • 24b · Other expenses: Other costs

    total $400,361 · program services $256,953 · management and general $143,408

  • 24c · Other expenses: Staff development

    total $200,703 · program services $142,184 · management and general $58,519

  • 24d · Other expenses: Noncash

    total $64,799 · program services $64,799

  • 24e · All other expenses

    total $9,795 · management and general $9,795

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,321,653 · end of year $1,069,362

  • 2 · Savings and temporary cash investments

    beginning of year $372,787 · end of year $373,851

  • 3 · Pledges and grants receivable

    beginning of year $2,628,985 · end of year $2,664,257

  • 9 · Prepaid expenses and deferred charges

    beginning of year $6,695 · end of year $73,946

  • 10a · Land, buildings and equipment: cost or other basis

    $12,882,987

  • 10b · Land, buildings and equipment: accumulated depreciation

    $4,510,338

  • 10c · Land, buildings and equipment, net

    beginning of year $4,766,231 · end of year $8,372,649

  • 13 · Investments: program-related

    beginning of year $550,101 · end of year $821,915

  • 15 · Other assets

    beginning of year $3,684,920 · end of year $4,854,242

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,604,609 · end of year $1,332,468

  • 19 · Deferred revenue

    beginning of year $851,718 · end of year $1,185,844

  • 23 · Secured mortgages and notes payable

    beginning of year $1,439,410 · end of year $1,370,720

  • 25 · Other liabilities

    beginning of year $7,740 · end of year $526,990

  • 27 · Net assets without donor restrictions

    beginning of year $9,031,422 · end of year $13,434,816

  • 28 · Net assets with donor restrictions

    beginning of year $396,473 · end of year $379,384

Mission and programs · 2022

Mission

Northern Kentucky Community Action Commission promotes, educates, advocates, and provides equitable services to elevate the quality of life for the people we serve.

Activities or mission (Part I)

Early Childhood Development, Job Training, Financial Assistance and Energy Conservation

  • Children's Services programs operate a Head Start preschool program and daycare for three and four year-old children. The Head Start Program is funded by the U.S. Department of Health and Human Services; The daycare program provides supplemental daycare services for children participating in Head Start classes and is funded by the State of Kentucky and privately by individuals using the services. Additionally, NKCAC operates an Early Head Start Child Care Partnership that includes five community child care providers who supply daycare for infants and toddlers. The USDA Child Care Food Program supplements the feeding of the children in the Head Start and Early Head Start programs. As a program under Child Development, the Community Collaboration for Children (CCC) program expands and enhances community based and federal initiatives aimed at supporting and strengthening families to reduce the likelihood of child abuse and neglect. The CCC program is funded by the U.S. Department of health and Human Services and passed through the Kentucky Cabinet for Health and Family Services.

    Expenses $8,138,899 · Grants $715,493

  • Family Service programs combine Community Services, Low Income Home Energy Assistance Program (LIHEAP), and YouthBuild training.The Community Services programs provide assistance through neighborhood centers in each of the eight counties serviced by NKCAC. Services include rental, prescription, housing, food and utilities assistance vouchers. Several of the centers maintain a food pantry and clothing closet. Center staff also provide child care assistance referrals. Funds to operate these programs include U.S. Department of Health and Human Services, Community Service Block Grant funds passed through the Kentucky Cabinet for Families and Children. Kynector, a program intended to educate the population about the Health Benefit Exchange under the Affordable Health Care Act. The program, funded through the Department of Health and Human Services, passed through the Kentucky Cabinet for Health and Family Services, provides assistance to Kentuckians about insurance affordability programs and coverage options to enable informed decisions when selecting and enrolling in health plans.The LIHEAP program provides heating assistance in the form of utility vouchers to low income individuals. Funding for the LIHEAP program is provided by the U.S. Department of Health and Human Services passed through the Kentucky Organization of Community Action Agencies.The YouthBuild program, designed for individuals ages 16 to 24, focuses on obtaining a GED and skills training in the construction field. The U.S. Department of Labor is the primary funding source for the YouthBuild program.

    Expenses $6,634,235 · Grants $2,150,901 · Revenue $402,055

  • Community Development programs combine (1)Senior Training, Senior Community Service Employment Program (SCSEP) offers qualified individuals fifty-five (55) years old the opportunity to obtain training to get back into the work force. The SCSEP program is funded by the U.S. Department of Health and Human Services, passed through the National Council on Aging.

    Expenses $1,365,104 · Grants $1,080

  • Weatherization and Housing Services: The Weatherization program provides home weatherization and energy efficiency services to lower income homeowners and renters. Funds for this program are passed through the Kentucky Housing Corporation and Kentucky Organization of Community Action Agencies from the U.S. Department of Energy and the U.S. Department of Health and Human Services.

    Expenses $497,690 · Grants $145

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Addia Wuchner

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Amy Safran

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Chantelle Bentley-Phillips

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Charles Alexander

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • David Fields

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Diane Glenn

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • John Scott

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Joseph Schlimm Sr

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Karen Ginn

    Secretary

    Total calculated
    $0
    Hours/week
    0.5

  • Kimberly Timmons

    Treasurer

    Total calculated
    $0
    Hours/week
    0.5

  • Lewis Diaz

    Chair

    Total calculated
    $0
    Hours/week
    0.5

  • Lisa Schneider

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Lyndsey McNabb

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Nichole Braun

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Nicole Broomall

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Spike Jones

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Michael Mizer

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Terry Phillips

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Benjamin Nevels

    Trustee

    Total calculated
    $0
    Hours/week
    0.5

  • Robert Williams

    Finance Director

    Total calculated
    $158,889
    From this org
    $118,477
    From related orgs
    $0
    Other
    $40,412
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $118,477
    Bonus
    $0
    Other
    $0
    Deferred
    $8,672
    Nontaxable benefits
    $31,740
    Filer's total
    $158,889

  • Catrena Bowman

    Executive Director

    Total calculated
    $196,500
    From this org
    $148,141
    From related orgs
    $0
    Other
    $48,359
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $148,141
    Bonus
    $0
    Other
    $0
    Deferred
    $8,672
    Nontaxable benefits
    $39,687
    Filer's total
    $196,500

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • NKCAC Ridgewood North LLC

    Low Income Housing Investment · KY · income -$14 · assets -$96,527

    Directly controlled by Northern Kentucky Community Action Commission Inc

  • NKCAC Farmview Apartments LLC

    Low Income Housing Investment · KY · income -$19 · assets -$104

    Directly controlled by Northern Kentucky Community Action Commission Inc

Related partnerships

Part III: related organizations taxable as a partnership, with the filer's share.

  • Ridgewood North LP

    related · Low income housing · KY · 0.01% owned · share of income -$14 · share of assets -$96,527 · general or managing partner

    Directly controlled by NKCAC Ridgewood North LLC

  • Union Farmview LLLP

    related · Low income housing · KY · 0.01% owned · share of income -$19 · share of assets -$104 · general or managing partner

    Directly controlled by NKCAC Farmview Apartments LLC

  • Lincoln Grant Scholar House LLLP

    related · Low income housing · KY · 0.01% owned · share of income -$42 · share of assets -$307 · general or managing partner

    Directly controlled by Lincoln GP LLC

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • Lincoln GP LLC

    C · Low Income Housing Investment · KY · 100% owned · share of income -$14 · share of assets $3 · controlled entity

    Directly controlled by Northern Kentucky Community Action Commission Inc

Provenance

Return type
form_990
Tax year
2022
Filed
2 May 2024
IRS schema version
2022v5.0
Source object
202411289349300426

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