2025-08-13T09:41:08-05:00 2024-09-30 HAN GROUP LLC 1020 19TH STREET NW SUITE 800 WASHINGTON DC 20036 990 2023-10-01 541055050 SOUTHEAST RURAL COMMUNITY ASSISTANCE PROJECT INC SOUT 5403451184 347 CAMPBELL AVENUE SW ROANOKE VA 24016 HOPE F CUPIT PRESIDENT & CEO 5403451184 2025-08-11 1 1 JENNIFER S HAN P00633304 2022937000 2025-08-11 2023 2025-03-06 01:10:19Z HOPE F CUPIT 347 CAMPBELL AVENUE SW ROANOKE VA 24016 10646283 0 X WWW.SERCAP.ORG X 1969 VA FOCUS ON ENHANCING LIFE QUALITY FOR LOW-TO-MODERATE INCOME INDIVIDUALS IN THE SOUTHEAST U.S. 18 18 81 0 0 0 8350514 8915242 537236 738333 58356 137677 28166 119836 8974272 9911088 860941 387969 0 0 4633261 5073649 0 0 0 3791243 4352614 9285445 9814232 -311173 96856 9898860 10509129 7687972 7801027 2210888 2708102 X 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 RESOURCES, BOTH FINANCIALLY AND POLITICALLY, TO OBTAIN ADEQUATE WATER AND WASTEWATER FACILITIES. SINCE 1969, SOUTHEAST RURAL COMMUNITY ASSISTANCE PROJECT, INC. 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. 0 0 2749064 230619 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. 458 PROJECTS AND 124 TRAININGS COMPLETED. 1855027 155620 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. 1846082 386969 154865 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. 100 PROJECTS AND 14 TRAININGS COMPLETED. 1519699 1000 127516 HOUSING 822803 69713 LOAN FUND 2342502 1000 197229 8792675 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 67 0 1 81 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 VA X HOPE F CUPIT 5403451184 347 CAMPBELL AVENUE SW ROANOKE VA 24016 WALTER FLEMING CHAIRPERSON 3.00 X X 0 0 0 SHAWN UTT VICE CHAIR 3.00 X X 0 0 0 MARIE WATSON SECRETARY 3.00 X X 0 0 0 GEORGE FITZ-HUGH TREASURER 3.00 X X 0 0 0 BERTHA ARMSTRONG MEMBER 3.00 X 0 0 0 KEITH ASHBY MEMBER 3.00 X 0 0 0 ANGELA BATES MEMBER 3.00 X 0 0 0 KEVIN BELCHER MEMBER 3.00 X 0 0 0 SWYNICE HAWKINS MEMBER 3.00 X 0 0 0 WILLIAM HOLT MEMBER 3.00 X 0 0 0 KAJAL KAPUR MEMBER 3.00 X 0 0 0 TERRY LEWIS MEMBER 3.00 X 0 0 0 FREDDY MITCHELL MEMBER 3.00 X 0 0 0 CARMELA ORR MEMBER 3.00 X 0 0 0 WINFRED OWENS MEMBER 3.00 X 0 0 0 AL ROBERTS MEMBER 3.00 X 0 0 0 JAIME SAYLER MEMBER 3.00 X 0 0 0 JACQUELYN SLAYTON MEMBER 3.00 X 0 0 0 HOPE F CUPIT PRESIDENT & CEO 44.25 X 155375 0 25603 155375 0 25603 1 0 1 0 GEORGIA RURAL COMMUNITY ASSISTANCE PROGR 1152 WARD CREEK DRIVE MARIETTA GA 30064 GRANT CONTRACTOR 285619 CORNELIOUS W WALTON 1356 LOCKETT ROAD RICE VA 23966 GRANT CONTRACTOR 194935 GAVIN CONSULTING LLC 1142 GAVIN ROAD BONIFAY FL 32425 GRANT CONTRACTOR 120250 3 8873042 42200 8915242 COLL. ON FORG. LOANS 900099 615898 615898 FEES FOR SERVICES 900099 122435 122435 738333 145621 145621 727251 735195 -7944 -7944 -7944 OTHER INCOME 900099 119836 119836 119836 9911088 738333 0 257513 X 387969 387969 182721 51829 130892 3628252 3628252 238420 232759 5661 722744 695446 27298 301512 300650 862 27909 27909 53332 53332 2606655 2286075 320580 180 125 55 300260 226274 73986 154919 140330 14589 272252 240321 31931 453136 407953 45183 68266 51997 16269 7865 7865 74586 45156 29430 35225 31028 4197 ADJ. FOR CREDIT ALLOW. 203016 203016 SUBS/PUBS/MEMBERS 55134 38782 16352 CREDIT IMPROVEMENT 24632 17127 7505 PENALTIES & FINES 8761 6092 2669 6486 4510 1976 9814232 8792675 1021557 0 1386080 1315994 3719883 3086954 1231088 1549057 882054 1408748 61538 53630 2445692 807406 1592068 1638286 941404 1400456 84745 56004 9898860 10509129 710006 1200025 5943180 5542647 949586 1003746 85200 54609 7687972 7801027 X 2210888 2708102 2210888 2708102 9898860 10509129 96856 69173 331185 0 X X 0 1 X 1 1 1 X 6104140 6447952 4198353 8681699 8915242 34347386 6104140 6447952 4198353 8681699 8915242 34347386 34347386 48272 65089 75177 79504 145621 413663 28166 119836 148002 34909051 2168210 0.98390 0.98930 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 0. 2020 AMOUNT: $ 0. 2021 AMOUNT: $ 0. 2022 AMOUNT: $ 28,166. 2023 AMOUNT: $ 119,836. SCHEDULE A, PART II, DESCRIPTION OF THE UPDATED NUMBERS: THE FOLLOWING REVENUE AMOUNTS ON SCHEDULE A, PART II HAVE BEEN UPDATED FROM PRIOR 990S IN ORDER TO ACCURATELY REFLECT REVENUE AMOUNTS FROM THEIR RESPECTIVE YEARS. PART II, LINE 1, COLUMN(D), 2022 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 73564 73564 9740668 9814232 640712 160178 0 0 463108 542269 614272 640712 2260361 3390542 73390 67501 62211 73564 276666 115777 135567 153568 160178 565090 847635 73390 67501 62211 73564 276666 99200 99200 2020765 667142 1353623 162705 90600 72105 163022 49664 113358 1638286 LEASE LIABILITY - OPERATING LEASE 54609 54609 X PART X, LINE 2: 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, 2024, 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. 1 TOWN OF VICTORIA PO BOX 1421 VICTORIA VA 23974 546001653 140319 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT SUSSEX SERVICE AUTHORITY 4385 BEEF STEAK ROAD WAVERLY VA 23890 541876659 50000 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT PEOPLE INC 1173 W MAIN STREET ABINGDON VA 24210 540763686 50000 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT TOWN OF NARROWS INC 210 MAIN STREET NARROWS VA 24124 546001439 40000 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT EASTERN SHORE OF VIRGINIA 23372 FRONT STREET PO BOX 387 ACCOMAC VA 23301 541142968 17800 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT TOWN OF PAMPLIN PO BOX 1338 PAMPLIN VA 23958 546022058 13860 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT MID-ATLANTIC EPISCOPAL DISTRICT AME ZION CHURCH 9701 APOLLO DRIVE SUITE 245 LARGO MD 20774 11676 0 FACILITIES DEVELOPMENT REIMBURSEMENT/GRANT EXPENSE PAYMENT 5 2 PART I, LINE 2: 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. X X 0 0 0 0 0 0 0 0 0 HOPE F CUPIT PRESIDENT & CEO 155375 0 0 0 0 0 11516 0 14087 0 180978 0 0 0 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 OCTOBER 2022. 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 1,022,058. MANAGEMENT AND GENERAL EXPENSES 132,027. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,154,085. CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 691,772. MANAGEMENT AND GENERAL EXPENSES 95,109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 786,881. FIELD ASSISTANTS & CONSULTANTS: PROGRAM SERVICE EXPENSES 287,101. MANAGEMENT AND GENERAL EXPENSES 37,087. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 324,188. INDIRECT FIELD ASSIST: PROGRAM SERVICE EXPENSES 217,892. MANAGEMENT AND GENERAL EXPENSES 28,147. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 246,039. STAFF TRAINING: PROGRAM SERVICE EXPENSES 38,017. MANAGEMENT AND GENERAL EXPENSES 16,660. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 54,677. PROGRAM OUTREACH: PROGRAM SERVICE EXPENSES 25,155. MANAGEMENT AND GENERAL EXPENSES 11,023. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,178. EMPLOYEE SERVICES: PROGRAM SERVICE EXPENSES 4,080. MANAGEMENT AND GENERAL EXPENSES 527. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,607. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. 347 WEST CAMPBELL LLC 145 W CAMPBELL AVENUE SW ROANOKE VA 24011 208571521 REAL ESTATE VA 2119965 SOUTHEAST RURAL COMMUNITY ASSISTANCE PR