Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Federated Campaign Stewards
990 • Fiscal year 2014 • EIN 20-5417254
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.95x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
39th percentile
Higher net margin than 39% of similar nonprofits.
Top Officer Pay
47th percentile
Higher top officer pay than 47% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
67th percentile
Faster revenue growth than 67% of similar nonprofits.
Balance Sheet
Assets
Down$302,497
Down $515,142 (-63%) from 2013
Net Assets
Down$16,174
Down $1,648 (-9.2%) from 2013
Liabilities
Down$286,323
Down $513,494 (-64%) from 2013
Revenue And Expenses
Revenue
$742,136
No earlier filing loaded for comparison.
Expenses
Up$743,784
Up $77,922 (+12%) from 2013
Net Income
-$1,648
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Apr 1, 2013 to Mar 31, 2014
- Signed
- Oct 29, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $742,136
Mission and Program Overview
Mission
Federated campaign stewards is a non-profit organization in the state of indiana that serves as the principal combined fund organizations (pcfo) for multiple combined federal campaigns (cfc), which is the only authorized solicitation of federal employees in their workplace on behalf of approved charitable organizations. Pcfo's are the administrators and fiscal agents for the local federal campaigns. Federated campaign stewards served as the pcfo in the fiscal year for the southeastern michigan area cfc, greater indiana cfc, ohio river valley cfc, fort campbell cfc, and escarosa cfc. Federated campaign stewards(fcs) supports the federal community in its annual fund-raising drive, the combined federal campaign(cfc), by providing excellent customer service and by giving every employee the opportunity to participate. Fcs maximizes charitable donations by administering an efficient campaign, focusing on education and inspiring charitable giving in the workplace.
Federated campaign stewards is a non-profit organization in the state of indiana that serves as the principal combined fund organizations (pcfo) for multiple combined federal campaigns (cfc), which is the only authorized solicitation of federal employees in their workplace on behalf of approved charitable organizations. Pcfo's are the administrators and fiscal agents for the local federal campaigns. Federated campaign stewards served as the pcfo in fiscal year 2013 for the southeastern michigan area cfc, greater indiana cfc, ohio river valley cfc, fort campbell cfc, and escarosa cfc. Federated campaign stewards(fcs) supports the federal community in its annual fund-raising drive, the combined federal campaign(cfc), by providing excellent customer service and by giving every employee the opportunity to participate. Fcs maximizes charitable donations by administering an efficient campaign, focusing on education and inspiring charitable giving in the workplace.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $645,716 | $165,633 | ▼ $480,083 |
| Accounts Receivable | $90,500 | $73,000 | ▼ $17,500 |
| Cash and Non-Interest-Bearing Accounts | $54,850 | $63,703 | ▲ $8,853 |
| Prepaid Expenses and Deferred Charges | $26,573 | $161 | ▼ $26,412 |
| Total Assets | $817,639 | $302,497 | ▼ $515,142 |
| Liabilities | |||
| Other Liabilities | $736,216 | $238,633 | ▼ $497,583 |
| Accounts Payable and Accrued Expenses | $63,601 | $47,690 | ▼ $15,911 |
| Total Liabilities | $799,817 | $286,323 | ▼ $513,494 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $17,822 | $16,174 | ▼ $1,648 |
| Total Net Assets Fund Balance | $17,822 | $16,174 | ▼ $1,648 |
| Total Liabilities and Net Assets / Fund Balance | $817,639 | $302,497 | ▼ $515,142 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Susan Haber | Chair |
| Andrea Manning | Director |
| Joe Albano | Director |
| John Clausen | Director |
| Sharon Thompson | Director |
| Steve Bebley | Director |
| Dr Shenia Suggs | Secretary |
| Rick Wilson | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $723,405
- Program Service Revenue
- $0
- Investment Income
- $11
- Other Revenue
- $18,720
- All Other Contributions
- $12,520
- Change in Net Assets
- $-1,648
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $742,136
- Total Revenue per Audited Statements
- $742,136
- Total Revenue per Form 990
- $742,136
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $419,949 |
| Other Expenses | $323,835 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $350,493 | $16,477 | - | $366,970 |
| All Other Expenses | $50,792 | $5,051 | - | $55,843 |
| Payroll Taxes | $34,746 | $1,634 | - | $36,380 |
| Fees for Services Other | $25,556 | $2,500 | - | $28,056 |
| Fees for Services Accounting | $9,799 | $13,001 | - | $22,800 |
| Occupancy | $9,940 | $9,500 | - | $19,440 |
| Travel | $17,283 | $500 | - | $17,783 |
| Other Employee Benefits | $15,059 | $708 | - | $15,767 |
| Interest | $15,409 | - | - | $15,409 |
| Other Expenses | $9,927 | $4,000 | - | $13,927 |
| Insurance | $5,719 | $5,000 | - | $10,719 |
| Office Expenses | $9,617 | $1,000 | - | $10,617 |
| Conferences and Meetings | $7,097 | - | - | $7,097 |
| Fees for Services Management | $5,287 | $1,500 | - | $6,787 |
| Pension Plan Contributions | $795 | $37 | - | $832 |
| Information Technology | $735 | - | - | $735 |
| Total Functional Expenses | $682,378 | $61,406 | $0 | $743,784 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $743,784 |
| Total Expenses per Audited Statements | $743,784 |
| Total Expenses per Form 990 | $743,784 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Campaign Liabilities | $165,633 |
| Line of Credit - 2013 | $73,000 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- Backup withholding compliance
- Yes
- 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
- Yes
- Other officer compensation reviewed
- Yes
- 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, Page 6, Part VI, Line 11B
“Form 990 is provided to the board of directors for approval during a board meeting before filing.”
Form 990, Page 6, Part VI, Line 12C
“The organization periodically reviews any conflict of interest issues at board meetings. If one exists, the board will decide if further action is necessary.”
Form 990, Page 6, Part VI, Line 15A
“Compensation of the president is decided on by the board of directors. The president's salary is comparable to that of similar organizations.”
Form 990, Page 6, Part VI, Line 15B
“Compensation for other officers and key employees are determined by the board of directors.”
Form 990, Page 6, Part VI, Line 19
“Documents are available to public upon request.”
Filing and Contact Details
Filer
- EIN
- 20-5417254
- Phone
- 3174233442
Signing Officer
- Name
- John Clausen
- Title
- Executive Director
- Phone
- 3174233442
- Signed
- 2014-10-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- John Clausen
- Formed
- 2006
- Legal Domicile
- In
- Voting Board Members
- 8
- Independent Board Members
- 8
- Employees
- 0
- Volunteers
- 6
Preparer
- Preparer
- Steven R Imler CPA
- Phone
- 3178424466
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“Federated campaign stewards is a non-profit organization in the state of indiana that serves as the principal combined fund organizations (pcfo) for multiple combined federal campaigns (cfc), which is the only authorized solicitation of federal employees in their workplace on behalf of approved charitable organizations. Pcfo's are the administrators and fiscal agents for the local federal campaigns. Federated campaign stewards served as the pcfo in fiscal year 2013 for the southeastern michigan area cfc, greater indiana cfc, ohio river valley cfc, fort campbell cfc, and escarosa cfc. Federated campaign stewards(fcs) supports the federal community in its annual fund-raising drive, the combined federal campaign(cfc), by providing excellent customer service and by giving every employee the opportunity to participate. Fcs maximizes charitable donations by administering an efficient campaign, focusing on education and inspiring charitable giving in the workplace.”
Financial Statement Notes
Schedule D, Page 3, Part X
“Federated campaign stewards has adopted the provisions of uncertain tax positions disclosure topics of fasb asc, which prescribes a recognition threshold of more-likely-than-not to be sustained upon examination. Measurement of the tax uncertainty occurs if the recognition threshold has not been met. This guidance also addresses de-recognition, classification, interest and penalties, disclosure, and transition. In the normal course of business, federated campaign stewards is subject to examination by taxing authorities. Federated campign steward's tax return for years subsequent to fiscal year 2010 are open, by statute, for review by authorities. However, at present there are no ongoing income tax audits or unresolved disputes with the various tax authorities that federated campaign stewards currently files or has filed.”
Raw XML Appendix399 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ActivityOrMissionDesc | 0 | FEDERATED CAMPAIGN STEWARDS IS A NON-PROFIT ORGANIZATION IN THE STATE OF INDIANA THAT SERVES AS THE PRINCIPAL COMBINED FUND ORGANIZATIONS (PCFO) FOR MULTIPLE COMBINED FEDERAL CAMPAIGNS (CFC), WHICH IS THE ONLY AUTHORIZED SOLICITATION OF FEDERAL EMPLOYEES IN THEIR WORKPLACE ON BEHALF OF APPROVED CHARITABLE ORGANIZATIONS. PCFO'S ARE THE ADMINISTRATORS AND FISCAL AGENTS FOR THE LOCAL FEDERAL CAMPAIGNS. FEDERATED CAMPAIGN STEWARDS SERVED AS THE PCFO IN FISCAL YEAR 2013 FOR THE SOUTHEASTERN MICHIGAN AREA CFC, GREATER INDIANA CFC, OHIO RIVER VALLEY CFC, FORT CAMPBELL CFC, AND ESCAROSA CFC. FEDERATED CAMPAIGN STEWARDS(FCS) SUPPORTS THE FEDERAL COMMUNITY IN ITS ANNUAL FUND-RAISING DRIVE, THE COMBINED FEDERAL CAMPAIGN(CFC), BY PROVIDING EXCELLENT CUSTOMER SERVICE AND BY GIVING EVERY EMPLOYEE THE OPPORTUNITY TO PARTICIPATE. FCS MAXIMIZES CHARITABLE DONATIONS BY ADMINISTERING AN EFFICIENT CAMPAIGN, FOCUSING ON EDUCATION AND INSPIRING CHARITABLE GIVING IN THE WORKPLACE. |
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| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 50792 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 55843 |
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| IRS990/ExpenseAmt | 0 | 682378 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
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| IRS990/MissionDesc | 0 | FEDERATED CAMPAIGN STEWARDS IS A NON-PROFIT ORGANIZATION IN THE STATE OF INDIANA THAT SERVES AS THE PRINCIPAL COMBINED FUND ORGANIZATIONS (PCFO) FOR MULTIPLE COMBINED FEDERAL CAMPAIGNS (CFC), WHICH IS THE ONLY AUTHORIZED SOLICITATION OF FEDERAL EMPLOYEES IN THEIR WORKPLACE ON BEHALF OF APPROVED CHARITABLE ORGANIZATIONS. PCFO'S ARE THE ADMINISTRATORS AND FISCAL AGENTS FOR THE LOCAL FEDERAL CAMPAIGNS. FEDERATED CAMPAIGN STEWARDS SERVED AS THE PCFO IN FISCAL YEAR 2013 FOR THE SOUTHEASTERN MICHIGAN AREA CFC, GREATER INDIANA CFC, OHIO RIVER VALLEY CFC, FORT CAMPBELL CFC, AND ESCAROSA CFC. FEDERATED CAMPAIGN STEWARDS(FCS) SUPPORTS THE FEDERAL COMMUNITY IN ITS ANNUAL FUND-RAISING DRIVE, THE COMBINED FEDERAL CAMPAIGN(CFC), BY PROVIDING EXCELLENT CUSTOMER SERVICE AND BY GIVING EVERY EMPLOYEE THE OPPORTUNITY TO PARTICIPATE. FCS MAXIMIZES CHARITABLE DONATIONS BY ADMINISTERING AN EFFICIENT CAMPAIGN, FOCUSING ON EDUCATION AND INSPIRING CHARITABLE GIVING IN THE WORKPLACE. |
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| IRS990/OtherExpensesGrp/Desc | 0 | DONOR RECOGNITION PROGRAM |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 9927 |
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| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | MANAGEMENT FEE INCOME 21,400 RECYCLING INCOME 11,377 MISCELLANEOUS INCOME 210 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FEDERATED CAMPAIGN STEWARDS HAS ADOPTED THE PROVISIONS OF UNCERTAIN TAX POSITIONS DISCLOSURE TOPICS OF FASB ASC, WHICH PRESCRIBES A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. THIS GUIDANCE ALSO ADDRESSES DE-RECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE, AND TRANSITION. IN THE NORMAL COURSE OF BUSINESS, FEDERATED CAMPAIGN STEWARDS IS SUBJECT TO EXAMINATION BY TAXING AUTHORITIES. FEDERATED CAMPIGN STEWARD'S TAX RETURN FOR YEARS SUBSEQUENT TO FISCAL YEAR 2010 ARE OPEN, BY STATUTE, FOR REVIEW BY AUTHORITIES. HOWEVER, AT PRESENT THERE ARE NO ONGOING INCOME TAX AUDITS OR UNRESOLVED DISPUTES WITH THE VARIOUS TAX AUTHORITIES THAT FEDERATED CAMPAIGN STEWARDS CURRENTLY FILES OR HAS FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FEDERATED CAMPAIGN STEWARDS IS A NON-PROFIT ORGANIZATION IN THE STATE OF INDIANA THAT SERVES AS THE PRINCIPAL COMBINED FUND ORGANIZATIONS (PCFO) FOR MULTIPLE COMBINED FEDERAL CAMPAIGNS (CFC), WHICH IS THE ONLY AUTHORIZED SOLICITATION OF FEDERAL EMPLOYEES IN THEIR WORKPLACE ON BEHALF OF APPROVED CHARITABLE ORGANIZATIONS. PCFO'S ARE THE ADMINISTRATORS AND FISCAL AGENTS FOR THE LOCAL FEDERAL CAMPAIGNS. FEDERATED CAMPAIGN STEWARDS SERVED AS THE PCFO IN FISCAL YEAR 2013 FOR THE SOUTHEASTERN MICHIGAN AREA CFC, GREATER INDIANA CFC, OHIO RIVER VALLEY CFC, FORT CAMPBELL CFC, AND ESCAROSA CFC. FEDERATED CAMPAIGN STEWARDS(FCS) SUPPORTS THE FEDERAL COMMUNITY IN ITS ANNUAL FUND-RAISING DRIVE, THE COMBINED FEDERAL CAMPAIGN(CFC), BY PROVIDING EXCELLENT CUSTOMER SERVICE AND BY GIVING EVERY EMPLOYEE THE OPPORTUNITY TO PARTICIPATE. FCS MAXIMIZES CHARITABLE DONATIONS BY ADMINISTERING AN EFFICIENT CAMPAIGN, FOCUSING ON EDUCATION AND INSPIRING CHARITABLE GIVING IN THE WORKPLACE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR APPROVAL DURING A BOARD MEETING BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION PERIODICALLY REVIEWS ANY CONFLICT OF INTEREST ISSUES AT BOARD MEETINGS. IF ONE EXISTS, THE BOARD WILL DECIDE IF FURTHER ACTION IS NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION OF THE PRESIDENT IS DECIDED ON BY THE BOARD OF DIRECTORS. THE PRESIDENT'S SALARY IS COMPARABLE TO THAT OF SIMILAR ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES ARE DETERMINED BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/USAddress/City | 0 | INDIANAPOLIS |
| IRS990/USAddress/State | 0 | IN |
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| IRS990/VotingMembersIndependentCnt | 0 | 8 |
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| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JOHN CLAUSEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3174233442 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-10-29 |
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| ReturnHeader/Filer/USAddress/State | 0 | IN |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | SIKICH LLP |
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| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | INDIANAPOLIS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | IN |
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| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEVEN R IMLER CPA |
| ReturnHeader/ReturnTs | 0 | 2014-11-11T13:12:00-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-04-01 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $302,497
- Liabilities
- $286,323
- Net assets
- $16,174
- Revenue
- $742,136
- Expenses
- $743,784
- Net income
- -$1,648
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