Civic Intelligence

Logan Community Development Foundation Inc.

990 • Fiscal year 2017 • EIN 20-5899329

Oct 01, 2016 to Sep 30, 2017 • Filed on Jan 05, 2018

105 N Douglas StLogan, KS 67646

(785) 689-4334

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

12th percentile

-22%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

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.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

20th percentile

-6.4%

Faster asset growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

19%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$524,701

Down $35,697 (-6.4%) from 2016

Net Assets

Down

$524,701

Down $35,697 (-6.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Up

$161,455

Up $25,242 (+19%) from 2016

Expenses

Up

$197,152

Up $62,739 (+47%) from 2016

Net Income

Down

-$35,697

Down $37,497 (-2083%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $93,375Net Assets 2011: $93,3752011Assets 2012: $104,823Liabilities 2012: $02012Assets 2013: $111,541Liabilities 2013: $02013Assets 2014: $144,526Net Assets 2014: $144,5262014Assets 2015: $558,598Liabilities 2015: $0Net Assets 2015: $558,5982015Assets 2016: $560,398Liabilities 2016: $0Net Assets 2016: $560,3982016Assets 2017: $524,701Liabilities 2017: $0Net Assets 2017: $524,7012017Assets 2018: $559,834Liabilities 2018: $0Net Assets 2018: $559,8342018Assets 2019: $487,242Net Assets 2019: $487,2422019Assets 2020: $856,047Liabilities 2020: $0Net Assets 2020: $856,0472020Assets 2021: $858,176Liabilities 2021: $1Net Assets 2021: $858,1752021Assets 2022: $1,071,140Liabilities 2022: $0Net Assets 2022: $1,071,1402022Assets 2023: $1,227,261Liabilities 2023: $0Net Assets 2023: $1,227,2612023Assets 2024: $534,860Liabilities 2024: $0Net Assets 2024: $534,8602024Assets 2025: $449,929Liabilities 2025: $0Net Assets 2025: $449,9292025

Highlighted filing

2017

Assets$524,701
Liabilities$0
Net Assets$524,701

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MRevenue 2011: $80,161Expenses 2011: $71,996Net Income 2011: $8,1652011Revenue 2012: $103,529Expenses 2012: $92,081Net Income 2012: $11,4482012Revenue 2013: $81,384Expenses 2013: $74,666Net Income 2013: $6,7182013Revenue 2014: $105,583Expenses 2014: $72,598Net Income 2014: $32,9852014Revenue 2015: $489,239Expenses 2015: $75,167Net Income 2015: $414,0722015Revenue 2016: $136,213Expenses 2016: $134,413Net Income 2016: $1,8002016Revenue 2017: $161,455Expenses 2017: $197,152Net Income 2017: -$35,6972017Revenue 2018: $180,734Expenses 2018: $145,601Net Income 2018: $35,1332018Revenue 2019: $89,911Expenses 2019: $162,503Net Income 2019: -$72,5922019Revenue 2020: $569,894Expenses 2020: $201,089Net Income 2020: $368,8052020Revenue 2021: $165,830Expenses 2021: $163,702Net Income 2021: $2,1282021Revenue 2022: $351,200Expenses 2022: $138,235Net Income 2022: $212,9652022Revenue 2023: $301,530Expenses 2023: $145,409Net Income 2023: $156,1212023Revenue 2024: $270,722Expenses 2024: $963,123Net Income 2024: -$692,4012024Revenue 2025: $307,372Expenses 2025: $392,303Net Income 2025: -$84,9312025

Highlighted filing

2017

Revenue$161,455
Expenses$197,152
Net Income-$35,697
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jan 5, 2018
Return Version
2016v3.0
Gross Receipts
$162,472
Mission and Program Overview

Mission

To improve blighted areas within logan, ks, combat community deterioration within the city, lessen the burdens of city government, provide relief for the poor/distressed in the city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$560,398$524,701▼ $35,697
Land, Buildings, and Equipment, Net$441,980$430,145▼ $11,835
Savings and Temporary Cash Investments$81,798$78,558▼ $3,240
Cash and Non-Interest-Bearing Accounts$36,620$15,998▼ $20,622
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$560,398$524,701▼ $35,697
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$560,398$524,701▼ $35,697
Total Liabilities and Net Assets / Fund Balance$560,398$524,701▼ $35,697

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$385,968$18,800$404,768
Equipment$44,177$16,470$60,647

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$25,536-▲ $1,018-$26,419
2015$24,805-▲ $859-$25,536
2014$23,750-▲ $1,176-$24,805
2013-$23,600▲ $180-$23,750
Compensation and Service Providers

Board Members and Trustees

NameTitle
Max LowryPresident
Barb LehningDirector
Courtney StatesDirector
Michael KemperDirector
Michelle PrewoDirector
Robin Van LaysSecretary
Lynn ClementTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$69,446
Program Service Revenue
$77,418
Investment Income
$2,117
Other Revenue
$12,474
All Other Contributions
$69,446
Change in Net Assets
$-35,697
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$102,055
Other Expenses$60,940
Grants and Similar Amounts Paid$34,157
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,797--$75,797
Grants to Domestic Orgs$34,157--$34,157
Payroll Taxes$26,258--$26,258
Depreciation Depletion$20,035--$20,035
Occupancy$5,585--$5,585
Insurance$5,103--$5,103
All Other Expenses$2,890$5-$2,895
Other Expenses$1,395--$1,395
Fees for Services Accounting-$1,030-$1,030
Fees for Services Other-$256-$256
Office Expenses$87--$87
Total Functional Expenses$195,861$1,291$0$197,152
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 11B: Form 990 Review Process

The form 990 is made available to the board before the due date.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Logan Community Development Fnd Inc
EIN
20-5899329
Phone
7856894334
Address
105 N DOUGLAS ST, LOGAN, KS 67646

Signing Officer

Name
Max Lowry
Title
President
Signed
2018-01-05
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
13

Preparer

Firm
Mapes & Miller LLP
Address
711 3rd Street, Phillipsburg, KS 67661
Preparer
Denis W Miller CPA
Phone
7855436561
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0560398
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0524701
IRS990/SavingsAndTempCashInvstGrp/BOYAmt081798
IRS990/SavingsAndTempCashInvstGrp/EOYAmt078558
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0UNUSUAL GRANTS DF-CASH2012--10,0002013--10,0002014--10,000UNUSUAL GRANTS DH-CASH2012--25,3332013--50,0002014--418,000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Support Schedule: Additional Supplemental Information
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt069446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt063564
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt015930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt08747
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012212
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0169899
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01814
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01555
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01606
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0537
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0296
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05808
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09471
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010010
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01684
IRS990ScheduleA/OtherIncome170Grp/TotalAmt021165
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.51470
IRS990ScheduleA/PublicSupportPY170Pct00.42100
IRS990ScheduleA/PublicSupportTotal170Amt0101336
IRS990ScheduleA/SubstantialContributorsTotAmt068563
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt069446
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt063564
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt015930
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt08747
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012212
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0169899
IRS990ScheduleA/TotalSupportAmt0196872
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0385968
IRS990ScheduleD/BuildingsGrp/DepreciationAmt018800
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0404768
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0135
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt025536
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt026419
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01018
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0128
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt024805
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt025536
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0859
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0121
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt023750
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt024805
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01176
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt030
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt023600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt023750
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0180
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt044177
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016470
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt060647
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.89000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.11000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0430145
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS MADE AVAILABLE TO THE BOARD BEFORE THE DUE DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0560398
IRS990/TotalAssetsEOYAmt0524701
IRS990/TotalAssetsGrp/BOYAmt0560398
IRS990/TotalAssetsGrp/EOYAmt0524701
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt069446
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01291
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195861
IRS990/TotalFunctionalExpensesGrp/TotalAmt0197152
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0560398
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0524701
IRS990/TotalProgramServiceExpensesAmt0195861
IRS990/TotalProgramServiceRevenueAmt077418
IRS990/TotalRevenueGrp/ExclusionAmt014591
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt077418
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0161455
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0560398

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.45$0.00$0.45$0.31$0.39$0.08
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.53$0.00$0.53$0.27$0.96$0.69
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.00$1.23$0.30$0.15$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.35$0.14$0.21
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.86$0.00$0.86$0.17$0.16$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.57$0.20$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.49$0.09$0.16$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.18$0.15$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.00$0.52$0.16$0.20$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.14$0.13$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.00$0.56$0.49$0.08$0.41
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.14$0.11$0.07$0.03
2013Summary only. Only limited summary data is available for this year.$0.11$0.00$0.08$0.07$0.01
2012Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.09$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.09$0.08$0.07$0.01