Civic Intelligence

Erie Dawn Inc.

990 • Fiscal year 2023 • EIN 25-1789708

Jul 01, 2022 to Jun 30, 2023 • Filed on May 01, 2024

131 West 18th StreetErie, PA 16501

(814) 453-5921

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.15x

Higher debt load relative to assets than 72% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.28x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

11th percentile

-33%

Higher net margin than 11% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

82nd percentile

$83,170

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 20.1% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

25th percentile

-5.3%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-25%

Faster revenue growth than 15% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$772,264

Down $43,084 (-5.3%) from 2022

Net Assets

Down

$656,966

Down $131,061 (-17%) from 2022

Liabilities

Up

$115,298

Up $87,977 (+322%) from 2022

Revenue

Down

$414,672

Down $135,705 (-25%) from 2022

Expenses

Up

$552,686

Up $81,144 (+17%) from 2022

Net Income

Down

-$138,014

Down $216,849 (-275%) from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $193,519Liabilities 2010: $8,229Net Assets 2010: $185,2902010Assets 2011: $211,381Liabilities 2011: $2,540Net Assets 2011: $208,8412011Assets 2012: $200,625Liabilities 2012: $151Net Assets 2012: $200,4742012Assets 2013: $202,806Liabilities 2013: $2,225Net Assets 2013: $200,5812013Assets 2014: $192,611Liabilities 2014: $1,398Net Assets 2014: $191,2132014Assets 2015: $323,185Liabilities 2015: $11,607Net Assets 2015: $311,5782015Assets 2016: $380,293Liabilities 2016: $10,298Net Assets 2016: $369,9952016Assets 2017: $519,908Liabilities 2017: $7,473Net Assets 2017: $512,4352017Assets 2018: $575,416Liabilities 2018: $12,108Net Assets 2018: $563,3082018Assets 2019: $545,423Liabilities 2019: $8,256Net Assets 2019: $537,1672019Assets 2020: $654,218Liabilities 2020: $107,540Net Assets 2020: $546,6782020Assets 2021: $801,185Liabilities 2021: $27,838Net Assets 2021: $773,3472021Assets 2022: $815,348Liabilities 2022: $27,321Net Assets 2022: $788,0272022Assets 2023: $772,264Liabilities 2023: $115,298Net Assets 2023: $656,9662023Assets 2024: $679,667Liabilities 2024: $47,513Net Assets 2024: $632,1542024

Highlighted filing

2023

Assets$772,264
Liabilities$115,298
Net Assets$656,966

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2010: $256,314Expenses 2010: $354,902Net Income 2010: -$98,5882010Expenses 2011: $356,5332011Expenses 2012: $356,5622012Expenses 2013: $357,3062013Revenue 2014: $343,959Expenses 2014: $369,305Net Income 2014: -$25,3462014Revenue 2015: $493,755Expenses 2015: $372,520Net Income 2015: $121,2352015Revenue 2016: $503,356Expenses 2016: $442,084Net Income 2016: $61,2722016Revenue 2017: $621,821Expenses 2017: $493,010Net Income 2017: $128,8112017Revenue 2018: $525,428Expenses 2018: $479,114Net Income 2018: $46,3142018Revenue 2019: $416,210Expenses 2019: $453,013Net Income 2019: -$36,8032019Revenue 2020: $443,962Expenses 2020: $434,198Net Income 2020: $9,7642020Revenue 2021: $602,242Expenses 2021: $513,875Net Income 2021: $88,3672021Revenue 2022: $550,377Expenses 2022: $471,542Net Income 2022: $78,8352022Revenue 2023: $414,672Expenses 2023: $552,686Net Income 2023: -$138,0142023Revenue 2024: $373,837Expenses 2024: $423,689Net Income 2024: -$49,8522024

Highlighted filing

2023

Revenue$414,672
Expenses$552,686
Net Income-$138,014
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 1, 2024
Return Version
2022v5.0
Gross Receipts
$913,958
Mission and Program Overview

Mission

The organization's mission is rooted in belief that all people have the right to live in a setting that safeguards human dignity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$305,576$538,746▲ $233,170
Investments Program Related$401,820--
Land, Buildings, and Equipment, Net$103,703$149,647▲ $45,944
Accounts Receivable-$2,000-
Prepaid Expenses and Deferred Charges$686$1,910▲ $1,224
Total Assets$815,348$772,264▼ $43,084
Other Assets Total$3,563$79,961▲ $76,398
Liabilities
Other Liabilities-$81,384-
Deferred Revenue$23,060$19,636▼ $3,424
Accounts Payable and Accrued Expenses$4,261$14,278▲ $10,017
Total Liabilities$27,321$115,298▲ $87,977
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$698,261$646,565▼ $51,696
Net Assets With Donor Restrictions$89,766$10,401▼ $79,365
Total Net Assets Fund Balance$788,027$656,966▼ $131,061
Total Liabilities and Net Assets / Fund Balance$815,348$772,264▼ $43,084

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$115,457$8,273$123,730
Equipment$12,018$23,814$35,832
Leasehold Improvements$17,102$1,406$18,508
Other Land Buildings$5,070$8,245$13,315
Other Assets Org$79,961--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susanne KuligowskiExecutive DiFT$77,635$5,535$83,170

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$362,072
Program Service Revenue
$0
Investment Income
$46,255
Other Revenue
$6,345
All Other Contributions
$230,493
Change in Net Assets
$-138,014

Audited Revenue Reconciliation

Revenue per Audited Statements
$488,859
Revenue Not Reported on Financial Statements
$-74,187
Revenue Not Reported on Form 990
$7,796
Other Revenue Adjustments
$-76,145
Total Revenue per Audited Statements
$496,655
Total Revenue per Form 990
$414,672
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$319,125
Other Expenses$233,561
Total Fundraising Expense$94,268
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$109,324$32,653$47,225$189,202
Current Officers, Directors, Trustees, and Key Employees$44,859$13,399$19,377$77,635
Occupancy$15,929$8,465$5,643$30,037
Other Employee Benefits$20,130$3,681$3,765$27,576
Payroll Taxes$15,896$2,831$3,048$21,775
Information Technology$12,256$919$613$13,788
All Other Expenses$5,101$4,161$3,054$12,316
Depreciation Depletion$8,819$2,205-$11,024
Office Expenses$1,009$2,545$1,974$5,528
Other Expenses$3,154$2,748$5,370$5,370
Pension Plan Contributions$2,144$382$411$2,937
Insurance$873$524$349$1,746
Fees for Services Other$493$321$213$1,027
Total Functional Expenses$381,728$76,690$94,268$552,686

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$626,873
Total Expenses per Form 990$552,686
Expenses per Audited Statements$550,728
Expenses Not Reported on Form 990$76,145
Expenses Not Reported on Financial Statements$1,958
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$76,145
Fundraising Gross Income$68,010
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Fundrais$34,772$34,772$57,206$-22,434
Golf Event$33,238$33,238$5,611$27,627
Total Events$68,010$68,010$76,145$-8,135
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rou Lease Liability$81,384
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The board will approve nominations to the board of directors, the election of officers prior to their appointment, and the hiring of the executive director.

Form 990, Page 6, Part VI, Line 7B

The decisions subject to approval by members are purchases in excess of 10,000, amendments or alterations/repeals of the articles of incorporation and bylaws, and any merger or dissolution of the corporation.

Form 990, Page 6, Part VI, Line 11B

An independent accounting firm prepares a draft copy of the form 990 and submits it for review by the executive director and the finance director and addresses any questions that may arise. The 990 is then reveiwed by the finance committee. Upon approval by the committee, the return is filed with the relevant agencies.

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

Board of directors and key employees complete an independence representation discussing any relationships the board member has with other board members, employees, vendors, or other interested parties. If there is a conflict, the board member does not participate or vote on any matters with the parties that the board member has a relationship with. These are signed upon joining and at each term renewal.

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

The executive committee of the board of directors, which functions as the personnel committee, meets annually to evaluate the performance of the executive director. Salary changes are determined based upon performance and salaries of similar positions of other non-profit agencies in the area. The compensation committee also considers the current financial status of the organization when determining any salary adjustment.

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

The executive director performs annual evaluations on all employees and the board of directors approves annual raises for those employees. Salary changes are determined based upon performance and the needs of the organization.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are kept in the office and made available upon request.

Filing and Contact Details

Filer

Filer Name
Erie Dawn Inc
EIN
25-1789708
Phone
8144535921
Address
131 WEST 18TH STREET, ERIE, PA 16501

Signing Officer

Name
Susanne Kuligowski
Title
Executive Director
Phone
8144535921
Signed
2024-05-01

Organization Details

Principal Officer
Susanne Kuligowski
Formed
1996
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
9
Volunteers
42

Preparer

Firm
Schaffner Knight Minnaugh & Co Pc
Address
1545 WEST 38TH STREET, ERIE, PA 16508-2347
Preparer
Dennis W Grow CPA
Phone
8144541997
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in accounting for leases -843

Financial Statement Notes

Schedule D, Page 3, Part X

Part x - line 2 management accounts for uncertainty in income taxes using a recognition threshold of more-likely-than-not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has been met. Management determined that there were no uncertainties that met the recognition threshold in fiscal years ending june 30,2023, 2022, 2021 and 2020. The organization's federal income tax returns are no longer subject to examination by federal tax authorities for fiscal years ending before june 30, 2020.

Schedule D, Page 4, Part XI, Line 4B

Fundraising expenses -76,145

Schedule D, Page 4, Part XII, Line 2D

Fundraising expenses 76,145

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IRS990/OfficeExpensesGrp/FundraisingAmt01974
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IRS990/OtherExpensesGrp/Desc1AUDIT & LEGAL
IRS990/OtherExpensesGrp/Desc2ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc3MARKETING AND FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt01237
IRS990/OtherExpensesGrp/FundraisingAmt11989
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IRS990/OtherExpensesGrp/ProgramServicesAmt23154
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt047225
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt032653
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0109324
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IRS990/PensionPlanContributionsGrp/FundraisingAmt0411
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0382
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02144
IRS990/PensionPlanContributionsGrp/TotalAmt02937
IRS990/PoliticalCampaignActyInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01910
IRS990/PrincipalOfficerNm0SUSANNE KULIGOWSKI
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IRS990/PYContributionsGrantsAmt0502939
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt022400
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IRS990/PYOtherRevenueAmt025038
IRS990/PYRevenuesLessExpensesAmt078835
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IRS990/PYTotalExpensesAmt0471542
IRS990/PYTotalRevenueAmt0550377
IRS990/ReconcilationRevenueExpnssAmt0-138014
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt013960
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt05,421
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0502939
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0453616
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0429358
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0396903
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02144888
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022226
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025185
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035338
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07051
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt07490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt010710
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0128912
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022226
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035338
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt08597
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IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0382
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt063
IRS990ScheduleA/OtherIncome509Grp/TotalAmt05421
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IRS990ScheduleA/PublicSupportPY509Pct00.96020
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0436848
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0407613
IRS990ScheduleA/Total509Grp/TotalAmt02273800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0452828
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0556767
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0507851
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0443962
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0416210
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02377618
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
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0115457
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08273
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0123730
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt022384
IRS990ScheduleD/EquipmentGrp/BookValueAmt012018
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023814
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035832
IRS990ScheduleD/ExpensesNotReportedAmt076145
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01958
IRS990ScheduleD/ExpensesSubtotalAmt0550728
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt01958
IRS990ScheduleD/InvestmentExpensesNotIncldAmt01958
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017102
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01406
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt018508

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.80$0.48$6.32$3.74$4.24$0.50
2023Detailed filing. Detailed filing data is available for this year.$7.72$1.15$6.57$4.15$5.53$1.38
2022Detailed filing. Detailed filing data is available for this year.$8.15$0.27$7.88$5.50$4.72$0.79
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.01$0.28$7.73$6.02$5.14$0.88
2020Detailed filing. Detailed filing data is available for this year.$6.54$1.08$5.47$4.44$4.34$0.10
2019Detailed filing. Detailed filing data is available for this year.$5.45$0.08$5.37$4.16$4.53$0.37
2018Detailed filing. Detailed filing data is available for this year.$5.75$0.12$5.63$5.25$4.79$0.46
2017Detailed filing. Detailed filing data is available for this year.$5.20$0.07$5.12$6.22$4.93$1.29
2016Detailed filing. Detailed filing data is available for this year.$3.80$0.10$3.70$5.03$4.42$0.61
2015Detailed filing. Detailed filing data is available for this year.$3.23$0.12$3.12$4.94$3.73$1.21
2014Detailed filing. Detailed filing data is available for this year.$1.93$0.01$1.91$3.44$3.69$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.02$2.01$3.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.00$2.00$3.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.03$2.09$3.57
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.08$1.85$2.56$3.55$0.99