Civic Intelligence

Unity Temple Restoration Foundation

990 • Fiscal year 2020 • EIN 23-7346437

Jul 01, 2019 to Jun 30, 2020 • Filed on May 12, 2021

875 Lake StreetOak Park, IL 60301

(708) 383-8873

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

15th percentile

0.00x

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

41st percentile

1.4%

Higher net margin than 41% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$82,708

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

33rd percentile

0.4%

Faster asset growth than 33% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-12%

Faster revenue growth than 31% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,245,049

Up $4,858 (+0.4%) from 2019

Net Assets

Up

$1,245,049

Up $7,118 (+0.6%) from 2019

Liabilities

Down

$0

Down $2,260 (-100%) from 2019

Revenue

Down

$511,143

Down $67,993 (-12%) from 2019

Expenses

Down

$504,228

Down $169,181 (-25%) from 2019

Net Income

Up

$6,915

Up $101,188 (+107%) from 2019

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 2010: $704,759Liabilities 2010: $157,754Net Assets 2010: $547,0052010Assets 2011: $729,383Liabilities 2011: $146,318Net Assets 2011: $583,0652011Assets 2012: $723,457Liabilities 2012: $120,182Net Assets 2012: $603,2752012Assets 2013: $649,862Liabilities 2013: $91,567Net Assets 2013: $558,2952013Assets 2014: $760,849Liabilities 2014: $143,630Net Assets 2014: $617,2192014Assets 2015: $257,371Liabilities 2015: $26,036Net Assets 2015: $231,3352015Assets 2016: $225,401Liabilities 2016: $4,284Net Assets 2016: $221,1172016Assets 2017: $661,407Liabilities 2017: $5,319Net Assets 2017: $656,0882017Assets 2018: $1,481,408Liabilities 2018: $6,702Net Assets 2018: $1,474,7062018Assets 2019: $1,240,191Liabilities 2019: $2,260Net Assets 2019: $1,237,9312019Assets 2020: $1,245,049Liabilities 2020: $0Net Assets 2020: $1,245,0492020Assets 2021: $973,321Liabilities 2021: $1,678Net Assets 2021: $971,6432021

Highlighted filing

2020

Assets$1,245,049
Liabilities$0
Net Assets$1,245,049

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $841,5852010Expenses 2011: $411,0562011Expenses 2012: $438,4862012Expenses 2013: $357,0032013Revenue 2014: $428,607Expenses 2014: $379,216Net Income 2014: $49,3912014Revenue 2015: $613,221Expenses 2015: $999,105Net Income 2015: -$385,8842015Revenue 2016: $526,289Expenses 2016: $536,507Net Income 2016: -$10,2182016Revenue 2017: $739,642Expenses 2017: $304,671Net Income 2017: $434,9712017Revenue 2018: $1,472,837Expenses 2018: $654,219Net Income 2018: $818,6182018Revenue 2019: $579,136Expenses 2019: $673,409Net Income 2019: -$94,2732019Revenue 2020: $511,143Expenses 2020: $504,228Net Income 2020: $6,9152020Revenue 2021: $420,946Expenses 2021: $713,643Net Income 2021: -$292,6972021

Highlighted filing

2020

Revenue$511,143
Expenses$504,228
Net Income$6,915
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 12, 2021
Return Version
2019v5.2
Gross Receipts
$511,143
Mission and Program Overview

Mission

The organization preserves and renovates the unity temple in oak park, illinois, one of frank lloyd wright's most unique and influential works of architecture.

To restore and preserve unity temple, promote public awareness, and educate the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$1,037,120$614,127▼ $422,993
Savings and Temporary Cash Investments$92,923$520,091▲ $427,168
Investments Other Securities$109,894$110,097▲ $203
Cash and Non-Interest-Bearing Accounts$150--
Land, Buildings, and Equipment, Net$104$104→ $0
Total Assets$1,240,191$1,245,049▲ $4,858
Other Assets Total-$630-
Liabilities
Accounts Payable and Accrued Expenses$2,260--
Total Liabilities$2,260$0▼ $2,260
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,147,014$698,123▼ $448,891
Net Assets Without Donor Restrictions$90,917$546,926▲ $456,009
Total Net Assets Fund Balance$1,237,931$1,245,049▲ $7,118
Total Liabilities and Net Assets / Fund Balance$1,240,191$1,245,049▲ $4,858

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$18,525$18,525
Equipment$104$6,594$6,698
Other Securities$110,097--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Heidi RuehleExecutive DirectorFT$82,708$82,708

Board Members and Trustees

NameTitle
Bradford J WhiteBoard President
Jennifer MarlingBoard Member
Julie WilloughbyBoard Member
Laura ThompsonBoard Member
Ron ScherubelBoard Member
Anne SullivanBoard Secretary
Leo KoonmenBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$481,684
Program Service Revenue
$24,611
Investment Income
$4,848
Other Revenue
$0
All Other Contributions
$467,284
Change in Net Assets
$6,915

Audited Revenue Reconciliation

Revenue per Audited Statements
$511,143
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$12,000
Total Revenue per Audited Statements
$523,143
Total Revenue per Form 990
$511,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$412,696
Salaries, Compensation, and Employee Benefits$91,532
Total Fundraising Expense$11,993
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$82,708--$82,708
All Other Expenses$4,547$3,039$465$8,051
Payroll Taxes$6,532--$6,532
Other Expenses$17,327$6,382$11,528$6,382
Other Salaries and Wages$2,292--$2,292
Insurance-$1,544-$1,544
Travel-$473-$473
Advertising-$99-$99
Total Functional Expenses$469,170$23,065$11,993$504,228

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$516,228
Expenses per Audited Statements$504,228
Total Expenses per Form 990$504,228
Expenses Not Reported on Form 990$12,000
Expenses Not Reported on Financial Statements$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Part VI, Section B, Line 11B

Reviewed by the board prior to filing.

Form 990, Part VI, Section B, Line 12C

Board members are required to sign a conflict of interest policy and report any conflicts that may arise.

Form 990, Part VI, Section B, Line 15

Board conducts a search for executive director and establishes salary.

Form 990, Part VI, Section C, Line 19

990 available upon request. Governing documents, policies and financial statements also available upon request.

Filing and Contact Details

Filer

Filer Name
Unity Temple Restoration Foundation
EIN
23-7346437
Phone
7083838873
Address
875 LAKE STREET, OAK PARK, IL 60301

Signing Officer

Name
Heidi Ruehle
Title
Executive Director
Phone
7083838873
Signed
2021-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Ruehle
Formed
1973
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
12

Preparer

Firm
Sassetti LLC
Address
6611 NORTH AVENUE, OAK PARK, IL 60302
Preparer
Jeff Schroeder
Phone
7083861433
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in assets held at a foundation 203.

Form 990, Part XII, Line 2C

There was no change in the audit oversight process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization qualifies for tax-exempt status under section 501(c)(3) of the internal revenue code as other than a private foundation. The organization believes it has no uncertain tax positions at june 30, 2020.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE SUPPORTED ORGANIZATION, UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION (UTUUC) IS EXEMPT UNDER SECTION 170(B)(1)(A)(I) AS A CHURCH AND THEREFORE NOT REQUIRED TO OBTAIN AN IRS DETERMINATION OF STATUS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1UTUUC APPOINTS TWO MEMBERS OF THE UTRF BOARD AND THREE MEMBERS IF THE TOTAL NUMBER OF UTUUC BOARD MEMBERS IS TEN OR MORE. ADDITIONALLY, THE UTRF AND UTUUC BOARDS WORK CLOSELY TO RENOVATE THE UNITY TEMPLE BUILDING.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2ON MAY 20, 2016, THE INTERNAL REVENUE SERVICE DETERMINED THAT UNITY TEMPLE RESTORATION FOUNDATION IS A TYPE III FUNCTIONALLY INTEGRATED SUPPORTING ORGANIZATION UNDER 509(A)(3), AND THAT UNITY TEMPLE RESTORATION FOUNDATION IS A PUBLIC CHARITY UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND SECTION 170(B)(1)(A)(VI) AND NOT A PRIVATE FOUNDATION. FROM INCEPTION, UNITY TEMPLE RESTORATION FOUNDATION'S ARTICLES OF INCORPORATION HAVE INDICATED THAT THE PRIMARY PURPOSE OF UNITY TEMPLE RESTORATION FOUNDATION WAS TO SUPPORT UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION IN RESTORING AND PRESERVING THE FRANK LLOYD WRIGHT LANDMARK CHURCH BUILDING KNOWN AS THE UNITY TEMPLE OF OAK PARK, ILLINOIS. UNITY TEMPLE RESTORATION FOUNDATION AND UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION ("UTUUC") JOINTLY DETERMINED THAT DUE TO SIGNIFICANT AND CONTINUING DETERIORATION OF THE BUILDING RESTORATION AND PRESERVATION OF THE UNITY TEMPLE BUILDING WILL REQUIRE TENS OF MILLIONS OF DOLLARS TO ACCOMPLISH. AS A RESULT, UNITY TEMPLE RESTORATION FOUNDATION AND UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION ENTERED INTO AN AGREEMENT FOR THE USE AND RESTORATION OF FRANK LLOYD WRIGHT'S UNITY TEMPLE DATED AUGUST 1, 2014. THE AGREEMENT PROVIDES THAT UNITY TEMPLE RESTORATION FOUNDATION WILL BE EXCLUSIVELY RESPONSIBLE FOR (I)ALL ASPECTS OF THE RESTORATION AND CONTINUING MAINTENANCE PROJECTS, (II) COMPLYING WITH THE CONSERVATION EASEMENTS AFFECTING THE BUILDING, (III) FINANCING THE PROJECT, (IV) MANAGING THE PROJECT BY HIRING APPROPRIATE STAFF AND A PROFESSIONAL PROJECT MANAGER, AND (V)MAKING SURE THAT THE RESTORATION PROJECT AND MAINTENANCE WORK DO NOT INTERFERE WITH THE UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION'S USE OF THE BUILDING. DURING UNITY TEMPLE RESTORATION FOUNDATION'S 42 YEAR EXISTENCE, UNITY TEMPLE RESTORATION FOUNDATION HAS SUPPORTED UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION WITH UNITY TEMPLE RESTORATION FOUNDATION'S CONTINUOUS PURPOSE OF RESTORING AND PRESERVING UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION'S UNITY TEMPLE CHURCH BUILDING. UNITY TEMPLE RESTORATION FOUNDATION BECAME FUNCTIONALLY INTEGRATED WITH UNITY TEMPLE UNITARIAN UNIVERSALIST CONGREGATION WHEN UNITY TEMPLE RESTORATION FOUNDATION ENTERED INTO THE AGREEMENT FOR THE USE AND RESTORATION OF FRANK LLOYD WRIGHT'S UNITY TEMPLE AND ALSO SIGNED THE OPERATING AGREEMENT OF UTP, LLC TAKING ON THE EXCLUSIVE RESPONSIBILITY OF RESTORING AND MAINTAIN THE UNITY TEMPLE.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3ALL ACTIVITIES BY UTRF ARE IN DIRECT FURTHERANCE OF UTUUC AND BUT FOR UTRF WOULD BE CONDUCTED BY UTUUC.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION D, LINE 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2PART IV, SECTION E, LINE 2A:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3PART IV, SECTION E, LINE 2B:
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION QUALIFIES FOR TAX-EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AS OTHER THAN A PRIVATE FOUNDATION. THE ORGANIZATION BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS AT JUNE 30, 2020.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AND REPORT ANY CONFLICTS THAT MAY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD CONDUCTS A SEARCH FOR EXECUTIVE DIRECTOR AND ESTABLISHES SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 AVAILABLE UPON REQUEST. GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN ASSETS HELD AT A FOUNDATION 203.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE WAS NO CHANGE IN THE AUDIT OVERSIGHT PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
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IRS990/USAddress/AddressLine1Txt0875 LAKE STREET
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0HEIDI RUEHLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07083838873
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNITY TEMPLE RESTORATION FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0UNIT

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.00$0.97$0.42$0.71$0.29
2020Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.51$0.50$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.00$1.24$0.58$0.67$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.01$1.47$1.47$0.65$0.82
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.01$0.66$0.74$0.30$0.43
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.00$0.22$0.53$0.54$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.26$0.03$0.23$0.61$1.00$0.39
2014Detailed filing. Detailed filing data is available for this year.$0.76$0.14$0.62$0.43$0.38$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.09$0.56$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.12$0.60$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.15$0.58$0.41
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.16$0.55$0.84
Peer Organizations

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