Civic Intelligence

Genesis Development

990 • Fiscal year 2014 • EIN 23-7363533

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 09, 2014

927 8th Street50036

(515) 432-7288

Siviq Scores

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

Liabilities / Assets

79th percentile

0.65x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

52nd percentile

0.27x

Higher debt load relative to revenue than 52% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

27th percentile

-2.0%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

29th percentile

$116,602

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

29th percentile

-1.1%

Faster asset growth than 29% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$6,358,477

Down $73,706 (-1.1%) from 2013

Net Assets

Down

$2,199,471

Down $311,072 (-12%) from 2013

Liabilities

Up

$4,159,006

Up $237,366 (+6.1%) from 2013

Revenue

$15,689,565

No earlier filing loaded for comparison.

Expenses

Up

$16,000,637

Up $1,631,499 (+11%) from 2013

Net Income

-$311,072

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2011: $6,998,574Liabilities 2011: $4,411,455Net Assets 2011: $2,587,1192011Assets 2012: $6,934,793Liabilities 2012: $4,369,634Net Assets 2012: $2,565,1592012Assets 2013: $6,432,183Liabilities 2013: $3,921,640Net Assets 2013: $2,510,5432013Assets 2014: $6,358,477Liabilities 2014: $4,159,006Net Assets 2014: $2,199,4712014Assets 2015: $6,477,711Liabilities 2015: $3,858,462Net Assets 2015: $2,619,2492015Assets 2016: $7,731,421Liabilities 2016: $3,668,240Net Assets 2016: $4,063,1812016Assets 2017: $8,358,499Liabilities 2017: $3,313,218Net Assets 2017: $5,045,2812017Assets 2018: $8,990,014Liabilities 2018: $5,325,183Net Assets 2018: $3,664,8312018Assets 2019: $6,754,022Liabilities 2019: $5,403,842Net Assets 2019: $1,350,1802019Assets 2020: $4,127,151Liabilities 2020: $3,738,279Net Assets 2020: $388,8722020Assets 2021: $1,989,905Liabilities 2021: $3,375,317Net Assets 2021: -$1,385,4122021Assets 2022: $121,363Liabilities 2022: $2,822,637Net Assets 2022: -$2,701,2742022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2014

Assets$6,358,477
Liabilities$4,159,006
Net Assets$2,199,471

Operations Trend

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

$20M$10M$0-$10MExpenses 2011: $12,454,6842011Expenses 2012: $13,550,0452012Expenses 2013: $14,369,1382013Revenue 2014: $15,689,565Expenses 2014: $16,000,637Net Income 2014: -$311,0722014Revenue 2015: $17,406,716Expenses 2015: $16,986,938Net Income 2015: $419,7782015Revenue 2016: $18,659,749Expenses 2016: $17,215,817Net Income 2016: $1,443,9322016Revenue 2017: $19,152,446Expenses 2017: $18,170,346Net Income 2017: $982,1002017Revenue 2018: $17,911,528Expenses 2018: $19,291,978Net Income 2018: -$1,380,4502018Revenue 2019: $17,614,986Expenses 2019: $19,929,637Net Income 2019: -$2,314,6512019Revenue 2020: $7,353,377Expenses 2020: $9,224,505Net Income 2020: -$1,871,1282020Revenue 2021: -$49,428Expenses 2021: $1,724,856Net Income 2021: -$1,774,2842021Revenue 2022: -$1,013,958Expenses 2022: $301,904Net Income 2022: -$1,315,8622022Revenue 2023: $2,704,561Expenses 2023: $3,287Net Income 2023: $2,701,2742023

Highlighted filing

2014

Revenue$15,689,565
Expenses$16,000,637
Net Income-$311,072
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 9, 2014
Return Version
2013v3.0
Gross Receipts
$15,702,213
Mission and Program Overview

Mission

Provide opportunities for persons with disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,159,696$3,805,786▼ $353,910
Accounts Receivable$1,502,627$1,715,953▲ $213,326
Savings and Temporary Cash Investments$160,856$183,964▲ $23,108
Cash and Non-Interest-Bearing Accounts$157,966$163,398▲ $5,432
Prepaid Expenses and Deferred Charges$64,569$74,158▲ $9,589
Inventories for Sale or Use$66,323$66,137▼ $186
Other Notes and Loans Receivable, Net$57,741$0▼ $57,741
Total Assets$6,432,183$6,358,477▼ $73,706
Other Assets Total$262,405$349,081▲ $86,676
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,384,207$2,271,116▼ $113,091
Accounts Payable and Accrued Expenses$1,537,433$1,887,890▲ $350,457
Total Liabilities$3,921,640$4,159,006▲ $237,366
Net Assets / Fund Balance
Unrestricted Net Assets$2,510,543$2,199,471▼ $311,072
Total Net Assets Fund Balance$2,510,543$2,199,471▼ $311,072
Total Liabilities and Net Assets / Fund Balance$6,432,183$6,358,477▼ $73,706

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,204,141$1,901,574$5,105,715
Equipment$538,667$2,116,361$2,655,028
Land$62,978-$62,978
Other Assets Org$292,304--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Terry JohnsonCEOFT$108,350$8,252$116,602
Jody SternCFOFT$70,185$46$70,231

Board Members and Trustees

NameTitle
Jim LastPast President
Steve PopePresident
Phillip NelsonVice President
Brian PhillipsDirector
Donna SuttonDirector
Jerry RobertsDirector
Jim BarnettDirector
Pam NystromDirector
Jane HeunSecretary
Gretchen RowedderTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$132,530
Program Service Revenue
$15,484,260
Investment Income
$5,438
Other Revenue
$67,337
All Other Contributions
$132,530
Change in Net Assets
$-311,072

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,689,565
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$15,689,565
Total Revenue per Form 990
$15,689,565
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$12,367,556
Other Expenses$3,633,081
Total Fundraising Expense$64,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$9,340,543$340,900$44,058$9,725,501
Other Employee Benefits$1,595,828$88,886$10,073$1,694,787
Occupancy$1,187,604$63,486$229$1,251,319
Payroll Taxes$725,460$40,318$2,955$768,733
Depreciation Depletion$376,807$20,866$169$397,842
Current Officers, Directors, Trustees, and Key Employees-$178,535-$178,535
Other Expenses$177,816$18,492$15$177,831
All Other Expenses$116,680$4,356$186$121,222
Interest$109,137$6,045$83$115,265
Insurance$105,736$5,867$272$111,875
Office Expenses$89,183$5,048$2,011$96,242
Advertising$70,720$4,087$3,121$77,928
Total Functional Expenses$15,110,220$825,713$64,704$16,000,637

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$16,000,637
Total Expenses per Audited Statements$16,000,637
Total Expenses per Form 990$16,000,637
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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 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 11

Each member of the governing body receives a copy of the form 990 and it is reviewed with the auditor before it is filed

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

The organization requires a signed written statement from directors regarding the conflict of interest policy

Form 990, Part VI, Section B, line 15

The board reviews the compensation of the ceo annually and does comparisons with similar organizations

Form 990, Part VI, Section C, line 19

All required documents are available to the public upon request

Filing and Contact Details

Filer

EIN
23-7363533
Phone
5154327288

Signing Officer

Name
Terry Johnson CEO
Title
CEO
Phone
5154327288
Signed
2014-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Johnson
Formed
1973
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
908
Volunteers
25

Preparer

Preparer
Christopher J Nelson
Phone
7122431800
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Process is consistent with prior year

Raw XML AppendixShowing 400 of 497 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/OtherExpensesGrp/Desc1TRANSPORTATION EXPENSE
IRS990/OtherExpensesGrp/Desc2EMPLOYEE EXPENSES
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/FundraisingAmt0640
IRS990/OtherExpensesGrp/FundraisingAmt19
IRS990/OtherExpensesGrp/FundraisingAmt2883
IRS990/OtherExpensesGrp/FundraisingAmt315
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030069
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118758
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt218492
IRS990/OtherExpensesGrp/ProgramServicesAmt0542621
IRS990/OtherExpensesGrp/ProgramServicesAmt1338882
IRS990/OtherExpensesGrp/ProgramServicesAmt2333203
IRS990/OtherExpensesGrp/ProgramServicesAmt3177816
IRS990/OtherExpensesGrp/TotalAmt0573330
IRS990/OtherExpensesGrp/TotalAmt1357649
IRS990/OtherExpensesGrp/TotalAmt2352578
IRS990/OtherExpensesGrp/TotalAmt3177831
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER REVENUES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt063737
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt063737
IRS990/OtherRevenueTotalAmt063737
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt044058
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0340900
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt09340543
IRS990/OtherSalariesAndWagesGrp/TotalAmt09725501
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt057741
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02955
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt040318
IRS990/PayrollTaxesGrp/ProgramServicesAmt0725460
IRS990/PayrollTaxesGrp/TotalAmt0768733
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt064569
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt074158
IRS990/PrincipalOfficerNm0TERRY JOHNSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/Desc0RESIDENTIAL & VOCATION
IRS990/ProgramServiceRevenueGrp/Desc1CLIENT WORK SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt012900302
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12583958
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt012900302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12583958
IRS990/ProgSrvcAccomActy2Grp/Desc0VOCATIONAL PROGRAM SERVICES
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt05130189
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02914906
IRS990/ProgSrvcAccomActy3Grp/Desc0CLIENT WORK SERVICES AND OTHER.
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt02650697
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0215049
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035810
IRS990/PYOtherExpensesAmt03365624
IRS990/PYOtherRevenueAmt049579
IRS990/PYProgramServiceRevenueAmt014014084
IRS990/PYRevenuesLessExpensesAmt0-54616
IRS990/PYSalariesCompEmpBnftPaidAmt011003514
IRS990/PYTotalExpensesAmt014369138
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt014314522
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-311072
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt03600
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09985396
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0160856
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183964
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0132530
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0215049
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0153170
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0161978
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0163853
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0826580
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt02436
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04885
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05175
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08265
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012306
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt033067
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt015554599
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt014094588
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt013369740
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt012290317
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt011845915
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt067155159
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt02436
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04885
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05175
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08265
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt012306
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt033067
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt067981739
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt015687129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt014309637
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt013522910
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt012452295
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt012009768
IRS990ScheduleA/Total509Grp/TotalAmt067981739
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt015689565
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt014314522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt013528085
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt012460560
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt012022074
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt068014806
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03204141
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01901574
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05105715
IRS990ScheduleD/EquipmentGrp/BookValueAmt0538667
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02116361
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02655028
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt016000637
IRS990ScheduleD/LandGrp/BookValueAmt062978
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062978
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt056777
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1292304
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Property held for resale
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Cash value of life insurance
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt015689565

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.70$0.00$2.70
2022Detailed filing. Detailed filing data is available for this year.$0.12$2.82$2.70$1.01$0.30$1.32
2021Detailed filing. Detailed filing data is available for this year.$1.99$3.38$1.39$0.05$1.72$1.77
2020Detailed filing. Detailed filing data is available for this year.$4.13$3.74$0.39$7.35$9.22$1.87
2019Detailed filing. Detailed filing data is available for this year.$6.75$5.40$1.35$17.6$19.9$2.31
2018Detailed filing. Detailed filing data is available for this year.$8.99$5.33$3.66$17.9$19.3$1.38
2017Detailed filing. Detailed filing data is available for this year.$8.36$3.31$5.05$19.2$18.2$0.98
2016Detailed filing. Detailed filing data is available for this year.$7.73$3.67$4.06$18.7$17.2$1.44
2015Detailed filing. Detailed filing data is available for this year.$6.48$3.86$2.62$17.4$17.0$0.42
2014Detailed filing. Detailed filing data is available for this year.$6.36$4.16$2.20$15.7$16.0$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.43$3.92$2.51$14.4
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$4.37$2.57$13.6
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.00$4.41$2.59$12.5