Civic Intelligence

Roy C Buley Community Center Inc

EIN 27-0789850 • 501(c)3 • Muncie, IN

Profile

The mission of the roy c. Buley community center is to enhance our community through educational, recreational, and cultural experiences.

PO Box 1924Muncie, IN 47308

www.buleycenter.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2018

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2018

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2018

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$0

Down $139,672 (-100%) from 2017

Liabilities

Down

$0

Down $10,045 (-100%) from 2017

Net Assets

Down

$0

Down $129,627 (-100%) from 2017

Revenue

Down

$0

Down $400,143 (-100%) from 2017

Expenses

Down

$0

Down $322,930 (-100%) from 2017

Net Income

Down

$0

Down $77,213 (-100%) from 2017

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2012: $185,583Liabilities 2012: $10,026Net Assets 2012: $175,5572012Assets 2013: $148,525Liabilities 2013: $8,930Net Assets 2013: $139,5952013Assets 2014: $60,249Liabilities 2014: $5,493Net Assets 2014: $54,7562014Assets 2015: $35,311Liabilities 2015: $7,511Net Assets 2015: $27,8002015Assets 2016: $60,256Liabilities 2016: $7,580Net Assets 2016: $52,6762016Assets 2017: $139,672Liabilities 2017: $10,045Net Assets 2017: $129,6272017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018

Highlighted filing

2018

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $236,3752012Revenue 2013: $276,244Expenses 2013: $312,205Net Income 2013: -$35,9612013Revenue 2014: $216,288Expenses 2014: $301,127Net Income 2014: -$84,8392014Revenue 2015: $319,823Expenses 2015: $364,278Net Income 2015: -$44,4552015Revenue 2016: $280,011Expenses 2016: $257,485Net Income 2016: $22,5262016Revenue 2017: $400,143Expenses 2017: $322,930Net Income 2017: $77,2132017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018

Highlighted filing

2018

Revenue$0
Expenses$0
Net Income$0

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 7, 2019
Return Version
2018v3.1
Gross Receipts
$0
Mission and Program Overview

Mission

The mission of the roy c. Buley community center is to enhance our community through educational, recreational, and cultural experiences.

Enhance our community through educational, recreational, and cultural experiences.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$71,454$0▼ $71,454
Cash and Non-Interest-Bearing Accounts$63,164$0▼ $63,164
Pledges and Grants Receivable$4,647$0▼ $4,647
Prepaid Expenses and Deferred Charges$407$0▼ $407
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Total Assets$139,672$0▼ $139,672
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$10,045--
Total Liabilities$10,045$0▼ $10,045
Net Assets / Fund Balance
Unrestricted Net Assets$124,980$0▼ $124,980
Temporarily Rstr Net Assets$4,647$0▼ $4,647
Total Net Assets Fund Balance$129,627$0▼ $129,627
Total Liabilities and Net Assets / Fund Balance$139,672$0▼ $139,672
Compensation and Service Providers

Board Members and Trustees

NameTitle
Matt KantzPresident
Charlotte HawkinsBoard Member
Chrystal IvyBoard Member
Cornelius DollisonBoard Member
Hollie PartinBoard Member
Jason WalkerBoard Member
Jerilynn DarnellBoard Member
Robert PhillipsBoard Member
Qiana ClemensExec. Director
Heather WilliamsSecretary
Brad HaggardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$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
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
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
No
Conflict-of-interest policy
No
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

The organization sends a copy of the form 990 to the board members for their review and approval prior to filing.

Form 990, Part VI, Section B, Line 15A

The organization reviews the executive director's compensation on an annual basis.

Form 990, Part VI, Section C, Line 19

The organizatoin's documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Roy C Buley Community Center Inc
EIN
27-0789850
Phone
7657474769
Address
PO BOX 1924, MUNCIE, IN 47308

Signing Officer

Name
Jason Newman
Title
Director of Successor Organization
Phone
7657474769
Signed
2019-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jason Newman
Formed
2009
Legal Domicile
In
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
0

Preparer

Firm
Whitinger & Company LLC
Address
1100 W WHITE RIVER BLVD, MUNCIE, IN 47303-3776
Preparer
Ross Swallow CPA
Phone
7652843384
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Distribution of fund balances as a result of merger -129,627.

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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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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt14647
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt2407
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt372311
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH FMV IS SAME AS BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1RECEIVABLE FMV IS SAME AS BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2PREPAID FMV IS SAME AS BOOK VALUE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3ORGANIZATION'S ESTIMATION OF VALUE AT TIME OF MERGER
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01710 SOUTH MADISON STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11710 SOUTH MADISON STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21710 SOUTH MADISON STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt31710 SOUTH MADISON STREET
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0MUNCIE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1MUNCIE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2MUNCIE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3MUNCIE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0IN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1IN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2IN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3IN
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd047302
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd147302
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd247302
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd347302
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: QIANA CLEMANS, CHAR HAWKINS, AND ROBERT PHILLIPS.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: PRIOR TO THE MERGER WITH THE BOYS AND GIRLS CLUB OF MUNCIE, INC., QIANA CLEMENS WAS EXECUTIVE DIRECTOR OF THE ROY C. BULEY COMMUNITY CENTER, INC. AFTER THE MERGER, QIANA BECAME AN EMPLOYEE OF THE BOYS AND GIRLS CLUB OF MUNCIE, INC. CHAR HAWKINS AND ROBERT PHILLIPS WERE MEMBERS OF THE BOARD OF DIRECTORS OF THE ROY C. BULEY COMMUNITY CENTER, INC. PRIOR TO THE MERGER. AFTER THE MERGER, THEY BECAME BOARD MEMBERS OF THE BOYS AND GIRLS CLUB OF MUNCIE, INC.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt2AS PART OF THE MERGER, ALL ASSETS AND LIABILITIES OF THE ORGANIZATION WERE ASSUMED BY THE BOYS AND GIRLS CLUB OR MUNCIE, INC.
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS FILED ALL APPROPRIATE PAPERWORK WITH GOVENRING ENTITIES AND ALL DEBTS AND LIABILITIES HAVE BEEN PAID OR ASSUMED BY THE BOYS AND GIRLS CLUB OF MUNCIE, INC.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc2PART I, LINE 3:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc3PART I, LINE 6C:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION SENDS A COPY OF THE FORM 990 TO THE BOARD MEMBERS FOR THEIR REVIEW AND APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATOIN'S DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DISTRIBUTION OF FUND BALANCES AS A RESULT OF MERGER -129,627.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04647
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0139672
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0139672
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt00
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010045
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt010045
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0129627
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0139672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0124980
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1924
IRS990/USAddress/CityNm0MUNCIE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047308
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.BULEYCENTER.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JASON NEWMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR OF SUCCESSOR ORGANIZATION
ReturnHeader/BusinessOfficerGrp/PhoneNum07657474769
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROY C BULEY COMMUNITY CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0ROYC
ReturnHeader/Filer/EIN0270789850
ReturnHeader/Filer/PhoneNum07657474769
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1924
ReturnHeader/Filer/USAddress/CityNm0MUNCIE

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