Civic Intelligence

Cms Foundation Inc.

990 • Fiscal year 2016 • EIN 20-4368059

Jan 01, 2016 to Dec 31, 2016 • Filed on Jun 06, 2017

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

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

26th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

27th percentile

-6.4%

Higher net margin than 27% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

28th percentile

-4.0%

Faster asset growth than 28% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

24th percentile

-11%

Faster revenue growth than 24% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$924,470

Down $39,014 (-4.0%) from 2015

Net Assets

Down

$924,470

Down $39,014 (-4.0%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$610,617

Down $76,490 (-11%) from 2015

Expenses

Down

$649,631

Down $18,202 (-2.7%) from 2015

Net Income

Down

-$39,014

Down $58,288 (-302%) from 2015

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

2016

Assets$924,470
Liabilities$0
Net Assets$924,470

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

2016

Revenue$610,617
Expenses$649,631
Net Income-$39,014
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jun 6, 2017
Return Version
2016v3.0
Gross Receipts
$767,134
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$963,484$924,470▼ $39,014
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$963,484$924,470▼ $39,014
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$709,227$749,407▲ $40,180
Unrestricted Net Assets$254,257$175,063▼ $79,194
Total Net Assets Fund Balance$963,484$924,470▼ $39,014
Total Liabilities and Net Assets / Fund Balance$963,484$924,470▼ $39,014
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
$320,729
Program Service Revenue
$0
Investment Income
$1,250
Other Revenue
$288,638
All Other Contributions
$320,729
Change in Net Assets
$-39,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$610,617
Revenue Not Reported on Form 990
$156,517
Total Revenue per Audited Statements
$767,134
Total Revenue per Form 990
$610,617
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$480,079
Other Expenses$169,552
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$480,079--$480,079
Fees for Services Other-$163,176-$163,176
Fees for Services Accounting-$6,361-$6,361
Other Expenses-$15-$15
Total Functional Expenses$480,079$169,552$0$649,631

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$806,148
Expenses per Audited Statements$649,631
Total Expenses per Form 990$649,631
Expenses Not Reported on Form 990$156,517
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$445,155
Fundraising Direct Expenses$156,517
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Graham Golf Outing$240,940$240,940$26,912$214,028
BP NY Fundraiser$204,215$204,215$43,935$160,280
Total Events$445,155$445,155$156,517$288,638
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Charitable Management SysCommon PersonnelManagement FeesNo$139,450

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
2017-06-06
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

Financial Statement Notes

Part X : FIN48 Footnote

The audit included a footnote discussing the FIN48 disclosure.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising Expenses $156517

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising Expenses $156517

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IRS990ScheduleD/ExpensesNotReportedAmt0156517
IRS990ScheduleD/ExpensesSubtotalAmt0649631
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt0156517
IRS990ScheduleD/OtherRevenueAmt0156517
IRS990ScheduleD/RevenueNotReportedAmt0156517
IRS990ScheduleD/RevenueSubtotalAmt0610617
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The audit included a footnote discussing the FIN48 disclosure.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Expenses $156517
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising Expenses $156517
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt0649631
IRS990ScheduleD/TotalRevenuePerForm990Amt0610617
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0767134
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0806148
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0156517
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Graham Golf Outing
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BP NY Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0240940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt0204215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0445155
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0240940
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0204215
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0445155
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0288638
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt070847
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt026912
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt043935
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt058300
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt027370
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt085670
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Charitable Management Sys
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Common Personnel
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0139450
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Management Fees
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0CMS Foundation, Inc. engages Charitable Management Systems, Inc. to monitor, administer, and execute the business activity of CMS Foundation, Inc.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
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/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
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/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0709227
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0749407
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0963484
IRS990/TotalAssetsEOYAmt0924470
IRS990/TotalAssetsGrp/BOYAmt0963484
IRS990/TotalAssetsGrp/EOYAmt0924470
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0320729
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169552
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0480079
IRS990/TotalFunctionalExpensesGrp/TotalAmt0649631
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0963484
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0924470
IRS990/TotalProgramServiceExpensesAmt0480079
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0610617
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0963484
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0924470
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0254257
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0175063
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0www.totalcms.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0John R Laubenstein
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-06-06

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
2016Detailed filing. Detailed filing data is available for this year.$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