Civic Intelligence

Prisoner and Community Together

EIN 23-7351004 • 501(c)3 • Valparaiso, IN

Profile

Pact facilitates changes in the lives of people and we challenge organizational systems for the purpose of improving the change process.

2056 S State Road 2Valparaiso, IN 46385

www.pactchangeslives.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

43rd percentile

0.08x

Higher debt load relative to assets than 43% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

35th percentile

0.08x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

67th percentile

14%

Higher net margin than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

79th percentile

20%

Faster asset growth than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

13%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$6,302,230

Up $1,053,997 (+20%) from 2021

Liabilities

Up

$509,984

Up $111,363 (+28%) from 2021

Net Assets

Up

$5,792,246

Up $942,634 (+19%) from 2021

Revenue

Up

$6,584,695

Up $774,327 (+13%) from 2021

Expenses

Up

$5,642,061

Up $178,198 (+3.3%) from 2021

Net Income

Up

$942,634

Up $596,129 (+172%) from 2021

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,938,170Liabilities 2010: $736,481Net Assets 2010: $1,201,6892010Assets 2011: $2,177,536Liabilities 2011: $791,696Net Assets 2011: $1,385,8402011Assets 2012: $2,140,665Liabilities 2012: $710,663Net Assets 2012: $1,430,0022012Assets 2013: $2,887,182Liabilities 2013: $756,478Net Assets 2013: $2,130,7042013Assets 2014: $2,965,858Liabilities 2014: $665,797Net Assets 2014: $2,300,0612014Assets 2016: $3,054,434Liabilities 2016: $567,456Net Assets 2016: $2,486,9782016Assets 2017: $3,635,258Liabilities 2017: $602,008Net Assets 2017: $3,033,2502017Assets 2020: $5,453,503Liabilities 2020: $950,396Net Assets 2020: $4,503,1072020Assets 2021: $5,248,233Liabilities 2021: $398,621Net Assets 2021: $4,849,6122021Assets 2022: $6,302,230Liabilities 2022: $509,984Net Assets 2022: $5,792,2462022

Highlighted filing

2022

Assets$6,302,230
Liabilities$509,984
Net Assets$5,792,246

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0Expenses 2010: $3,772,4612010Expenses 2011: $4,003,2622011Expenses 2012: $4,183,0782012Expenses 2013: $4,196,4622013Revenue 2014: $4,644,778Expenses 2014: $4,475,421Net Income 2014: $169,3572014Revenue 2016: $5,221,667Expenses 2016: $4,847,788Net Income 2016: $373,8792016Revenue 2017: $5,628,870Expenses 2017: $5,082,598Net Income 2017: $546,2722017Revenue 2020: $6,085,229Expenses 2020: $5,464,932Net Income 2020: $620,2972020Revenue 2021: $5,810,368Expenses 2021: $5,463,863Net Income 2021: $346,5052021Revenue 2022: $6,584,695Expenses 2022: $5,642,061Net Income 2022: $942,6342022

Highlighted filing

2022

Revenue$6,584,695
Expenses$5,642,061
Net Income$942,634

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 27, 2023
Return Version
2021v4.0
Gross Receipts
$6,584,695
Mission and Program Overview

Mission

Pact facilitates changes in the lives of people and we challenge organizational systems for the purpose of improving the change process.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,103,736$2,800,400▲ $696,664
Land, Buildings, and Equipment, Net$1,830,791$1,755,503▼ $75,288
Accounts Receivable$1,157,766$1,578,459▲ $420,693
Prepaid Expenses and Deferred Charges$27,701$57,333▲ $29,632
Total Assets$5,248,233$6,302,230▲ $1,053,997
Other Assets Total$128,239$110,535▼ $17,704
Liabilities
Accounts Payable and Accrued Expenses$271,936$373,812▲ $101,876
Other Liabilities$126,685$136,172▲ $9,487
Total Liabilities$398,621$509,984▲ $111,363
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,849,612$5,792,246▲ $942,634
Total Net Assets Fund Balance$4,849,612$5,792,246▲ $942,634
Total Liabilities and Net Assets / Fund Balance$5,248,233$6,302,230▲ $1,053,997

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,590,503$1,356,819$2,947,322
Land$165,000-$165,000
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,102,550
Program Service Revenue
$472,276
Investment Income
$9,869
Other Revenue
$0
All Other Contributions
$217,839
Change in Net Assets
$942,634

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,584,695
Total Revenue per Audited Statements
$6,584,695
Total Revenue per Form 990
$6,584,695
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,216,553
Other Expenses$1,425,508
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,067,334$132,274-$3,199,608
Other Employee Benefits$747,797$24,378-$772,175
Office Expenses$326,747$3,814-$330,561
Payroll Taxes$234,651$10,119-$244,770
Occupancy$162,403--$162,403
Insurance$127,944$11,590-$139,534
Fees for Services Other$102,943$2,450-$105,393
Depreciation Depletion$99,973$316-$100,289
Conferences and Meetings$43,950--$43,950
Travel$39,188--$39,188
Other Expenses$95,065$14,511-$14,511
All Other Expenses$4,870--$4,870
Total Functional Expenses$5,442,609$199,452$0$5,642,061

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,642,061
Total Expenses per Audited Statements$5,642,061
Total Expenses per Form 990$5,642,061
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$136,172
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, Page 6, Part VI, Line 11B

A copy of the 990 is available at all of the offices.the 990 is distributed to both the board members and all of the program directors. The 990 is tied back to the audited financial statements and approved by the board member appointed by the board to review the report.

Form 990, Page 6, Part VI, Line 12C

Annually the board is required to file a conflict of interest statement reaffirming the policy and their adherence to it. A board member would be asked to resign from the board if such conflict arose.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is reviewed and approved by the board of director's annually as part of the budget process.

Form 990, Page 6, Part VI, Line 15B

All key employees salaries are reviewed and approved by the executive director subject to the budget which is approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

The governing documents are made available to the pubic upon request.

Filing and Contact Details

Filer

Filer Name
Prisoner and Community Together
EIN
23-7351004
Phone
2194651100
Address
2056 S STATE ROAD 2, VALPARAISO, IN 46385

Signing Officer

Name
Jay Birky
Title
Chairperson
Phone
2194651100
Signed
2023-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Birky
Formed
1972
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
126
Volunteers
35

Preparer

Firm
Mortensen CPA Group
Address
2056 S STATE ROAD 2, VALPARAISO, IN 46385-9061
Preparer
Sharon a Mortensen
Phone
2194651100
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Individuals serve on the advisory board for laporte county pact and there are various volunteers assisting at the domestic violence shelter

Form 990, Page 2, Part III, Line 4D

MANAGEMENT DEPRECIATION

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IRS990/ProgSrvcAccomActy2Grp/Desc0HOOSIER HILLS PACT - SEE ATTACHED DESCRIPTION OF PROGRAM.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01965676
IRS990/ProgSrvcAccomActy3Grp/Desc0PORTER COUNTY PACT - SEE ATTACHED DESCRIPTION OF PROGRAM
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01546748
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MANAGEMENT DEPRECIATION
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYRevenuesLessExpensesAmt0346505
IRS990/PYSalariesCompEmpBnftPaidAmt04171046
IRS990/PYTotalExpensesAmt05463863
IRS990/PYTotalRevenueAmt05810368
IRS990/ReconcilationRevenueExpnssAmt0942634
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt05277003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt05469569
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt04917744
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05163540
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt026930406
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt09869
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt040810
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04664
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011483
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012591
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt079417
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02900333
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99710
IRS990ScheduleA/PublicSupportPY170Pct00.99710
IRS990ScheduleA/PublicSupportTotal170Amt026930406
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt06102550
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt05277003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt05469569
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt04917744
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05163540
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt026930406
IRS990ScheduleA/TotalSupportAmt027009823
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IRS990ScheduleD/ExpensesSubtotalAmt05642061
IRS990ScheduleD/LandGrp/BookValueAmt0165000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0165000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01590503
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01356819
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02947322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0136172
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED EXPENSES
IRS990ScheduleD/RevenueSubtotalAmt06584695
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01755503
IRS990ScheduleD/TotalExpensesPerForm990Amt05642061
IRS990ScheduleD/TotalLiabilityAmt0136172
IRS990ScheduleD/TotalRevenuePerForm990Amt06584695
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06584695
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05642061
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS SERVE ON THE ADVISORY BOARD FOR LAPORTE COUNTY PACT AND THERE ARE VARIOUS VOLUNTEERS ASSISTING AT THE DOMESTIC VIOLENCE SHELTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT DEPRECIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE 990 IS AVAILABLE AT ALL OF THE OFFICES.THE 990 IS DISTRIBUTED TO BOTH THE BOARD MEMBERS AND ALL OF THE PROGRAM DIRECTORS. THE 990 IS TIED BACK TO THE AUDITED FINANCIAL STATEMENTS AND APPROVED BY THE BOARD MEMBER APPOINTED BY THE BOARD TO REVIEW THE REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY THE BOARD IS REQUIRED TO FILE A CONFLICT OF INTEREST STATEMENT REAFFIRMING THE POLICY AND THEIR ADHERENCE TO IT. A BOARD MEMBER WOULD BE ASKED TO RESIGN FROM THE BOARD IF SUCH CONFLICT AROSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTOR'S ANNUALLY AS PART OF THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL KEY EMPLOYEES SALARIES ARE REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR SUBJECT TO THE BUDGET WHICH IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05248233
IRS990/TotalAssetsEOYAmt06302230
IRS990/TotalAssetsGrp/BOYAmt05248233
IRS990/TotalAssetsGrp/EOYAmt06302230
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06102550
IRS990/TotalEmployeeCnt0126
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0199452
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05442609
IRS990/TotalFunctionalExpensesGrp/TotalAmt05642061
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0398621
IRS990/TotalLiabilitiesEOYAmt0509984
IRS990/TotalLiabilitiesGrp/BOYAmt0398621
IRS990/TotalLiabilitiesGrp/EOYAmt0509984
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04849612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05792246
IRS990/TotalProgramServiceExpensesAmt05442609
IRS990/TotalProgramServiceRevenueAmt0472276
IRS990/TotalRevenueGrp/ExclusionAmt09869
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0472276
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06584695
IRS990/TotalVolunteersCnt035
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05248233
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06302230
IRS990/TravelGrp/ProgramServicesAmt039188
IRS990/TravelGrp/TotalAmt039188
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.PACTCHANGESLIVES.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY BIRKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02194651100

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