Civic Intelligence

Cms Foundation Inc.

990 • Fiscal year 2014 • EIN 20-4368059

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 30, 2015

1848 Syracuse RoadNaperville, IL 60565

(630) 428-2412

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

27th percentile

0.00x

Higher debt load relative to assets than 27% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

76th percentile

16%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

19th percentile

-14%

Faster revenue growth than 19% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$945,210

Up $133,184 (+16%) from 2013

Net Assets

Up

$944,210

Up $135,434 (+17%) from 2013

Liabilities

Down

$1,000

Down $2,250 (-69%) from 2013

Revenue

Down

$782,881

Down $130,988 (-14%) from 2013

Expenses

Up

$642,290

Up $17,552 (+2.8%) from 2013

Net Income

Down

$140,591

Down $148,540 (-51%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $604,557Liabilities 2011: $81,937Net Assets 2011: $522,6202011Assets 2012: $520,645Liabilities 2012: $1,000Net Assets 2012: $519,6452012Assets 2013: $812,026Liabilities 2013: $3,250Net Assets 2013: $808,7762013Assets 2014: $945,210Liabilities 2014: $1,000Net Assets 2014: $944,2102014Assets 2015: $963,484Liabilities 2015: $0Net Assets 2015: $963,4842015Assets 2016: $924,470Liabilities 2016: $0Net Assets 2016: $924,4702016Assets 2017: $930,266Liabilities 2017: $0Net Assets 2017: $930,2662017Assets 2018: $929,851Liabilities 2018: $0Net Assets 2018: $929,8512018Assets 2019: $942,470Liabilities 2019: $0Net Assets 2019: $942,4702019Assets 2020: $882,743Liabilities 2020: $0Net Assets 2020: $882,7432020Assets 2021: $881,327Liabilities 2021: $0Net Assets 2021: $881,3272021Assets 2022: $1,573,458Liabilities 2022: $0Net Assets 2022: $1,573,4582022Assets 2023: $1,273,519Liabilities 2023: $0Net Assets 2023: $1,273,5192023Assets 2024: $1,441,519Liabilities 2024: $0Net Assets 2024: $1,441,5192024

Highlighted filing

2014

Assets$945,210
Liabilities$1,000
Net Assets$944,210

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $357,844Expenses 2011: $320,927Net Income 2011: $36,9172011Expenses 2012: $601,9832012Revenue 2013: $913,869Expenses 2013: $624,738Net Income 2013: $289,1312013Revenue 2014: $782,881Expenses 2014: $642,290Net Income 2014: $140,5912014Revenue 2015: $687,107Expenses 2015: $667,833Net Income 2015: $19,2742015Revenue 2016: $610,617Expenses 2016: $649,631Net Income 2016: -$39,0142016Revenue 2017: $750,393Expenses 2017: $744,597Net Income 2017: $5,7962017Revenue 2018: $609,667Expenses 2018: $610,082Net Income 2018: -$4152018Revenue 2019: $689,607Expenses 2019: $676,988Net Income 2019: $12,6192019Revenue 2020: $591,713Expenses 2020: $651,440Net Income 2020: -$59,7272020Revenue 2021: $682,614Expenses 2021: $684,030Net Income 2021: -$1,4162021Revenue 2022: $2,561,860Expenses 2022: $1,869,729Net Income 2022: $692,1312022Revenue 2023: $813,983Expenses 2023: $1,113,922Net Income 2023: -$299,9392023Revenue 2024: $1,905,830Expenses 2024: $1,737,830Net Income 2024: $168,0002024

Highlighted filing

2014

Revenue$782,881
Expenses$642,290
Net Income$140,591
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 30, 2015
Return Version
2014v5.0
Gross Receipts
$935,210
Mission and Program Overview

Mission

CMS Foundation, Inc. was organized as a not-for-profit organization under the laws of the state of Illinois on January 26, 2006. CMS Foundation, Inc. was established to raise funds for educational scholarships and other charitable activities to benefit the public. CMS Foundation, Inc.'s major sources of revenue are received from contributions, grants, and special events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$804,619$945,210▲ $140,591
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$804,619$945,210▲ $140,591
Other Assets Total-$0-
Liabilities
Other Liabilities$1,000$1,000→ $0
Total Liabilities$1,000$1,000→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$425,202$631,049▲ $205,847
Unrestricted Net Assets$378,417$313,161▼ $65,256
Total Net Assets Fund Balance$803,619$944,210▲ $140,591
Total Liabilities and Net Assets / Fund Balance$804,619$945,210▲ $140,591
Compensation and Service Providers

Board Members and Trustees

NameTitle
John R LaubensteinPresident & CEO
Kandi M CockreamVice President
Kristin S CatalanoDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$595,504
Program Service Revenue
$0
Investment Income
$1,109
Other Revenue
$186,268
All Other Contributions
$595,504
Change in Net Assets
$140,591

Audited Revenue Reconciliation

Revenue per Audited Statements
$782,881
Total Revenue per Audited Statements
$782,881
Total Revenue per Form 990
$782,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$495,000
Other Expenses$147,290
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$495,000--$495,000
Fees for Services Other-$140,825-$140,825
Fees for Services Accounting-$6,450-$6,450
Other Expenses-$15-$15
Total Functional Expenses$495,000$147,290$0$642,290

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$642,290
Total Expenses per Audited Statements$642,290
Total Expenses per Form 990$642,290
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$338,597
Fundraising Direct Expenses$152,329
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Graham Golf Outing$203,677$203,677$62,140$141,537
BP NY Fundraiser$134,920$134,920$3,788$131,132
Total Events$338,597$338,597$152,329$186,268
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable advances$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

The President has a daughter who is a director.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by President & Vice President before finalization.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Disclosure is based upon reviewing each request.

Filing and Contact Details

Filer

Filer Name
CMS Foundation Inc
EIN
20-4368059
Phone
6304282412
Address
1848 Syracuse Road, Naperville, IL 60565

Signing Officer

Name
John R Laubenstein
Title
President & CEO
Signed
2015-07-30
Discuss with paid preparer
Yes

Organization Details

Formed
2006
Legal Domicile
Il
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
John E Campbell & Assoc Ltd
Address
1801 N MILL ST STE H, NAPERVILLE, IL 60563-4869
Preparer
Thomas J Campbell
Phone
6304201231
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1: Change of Accounting Method

Organization filed Form 3115 with US Treasury to change accounting method from Accrual to Modified Cash basis. The request was approved on October 27, 2014.

Financial Statement Notes

Part X : FIN48 Footnote

The audit included a footnote discussing the FIN48 disclosure.

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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0642290
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Refundable advances
IRS990ScheduleD/RevenueSubtotalAmt0782881
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The audit included a footnote discussing the FIN48 disclosure.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0642290
IRS990ScheduleD/TotalLiabilityAmt01000
IRS990ScheduleD/TotalRevenuePerForm990Amt0782881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0782881
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0642290
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0152329
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Graham Golf Outing
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BP NY Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0203677
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0134920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0338597
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0203677
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0134920
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0338597
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0186268
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt065928
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt062140
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03788
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt050556
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt035845
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt086401
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The President has a daughter who is a director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by President & Vice President before finalization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Disclosure is based upon reviewing each request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Organization filed Form 3115 with US Treasury to change accounting method from Accrual to Modified Cash basis. The request was approved on October 27, 2014.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XII, Line 1: Change of Accounting Method
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0364403656
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S-Corp.
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Liaison
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Charitable Management Systems Inc
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0552 S Washington - Suite 202
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Naperville
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0IL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd060540
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0425202
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0631049
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0804619
IRS990/TotalAssetsEOYAmt0945210
IRS990/TotalAssetsGrp/BOYAmt0804619
IRS990/TotalAssetsGrp/EOYAmt0945210
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0595504
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147290
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0495000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0642290
IRS990/TotalGrossUBIAmt01109
IRS990/TotalLiabilitiesBOYAmt01000
IRS990/TotalLiabilitiesEOYAmt01000
IRS990/TotalLiabilitiesGrp/BOYAmt01000
IRS990/TotalLiabilitiesGrp/EOYAmt01000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0803619
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0944210
IRS990/TotalProgramServiceExpensesAmt0495000
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0782881
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt01109
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0804619
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0945210
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0378417
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0313161
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.totalcms.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John R Laubenstein
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CMS Foundation Inc
ReturnHeader/Filer/BusinessNameControlTxt0CMSF
ReturnHeader/Filer/EIN0204368059
ReturnHeader/Filer/PhoneNum06304282412
ReturnHeader/Filer/USAddress/AddressLine1Txt01848 Syracuse Road
ReturnHeader/Filer/USAddress/CityNm0Naperville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060565

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.00$1.44$1.91$1.74$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.00$1.27$0.81$1.11$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.57$0.00$1.57$2.56$1.87$0.69
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.68$0.68$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.88$0.00$0.88$0.59$0.65$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.69$0.68$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$0.61$0.61$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.00$0.93$0.75$0.74$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.00$0.92$0.61$0.65$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.69$0.67$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.94$0.78$0.64$0.14
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.91$0.62$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.60
2011Summary only. Only limited summary data is available for this year.$0.60$0.08$0.52$0.36$0.32$0.04