Civic Intelligence

Guernsey Industries

990 • Fiscal year 2019 • EIN 31-0807734

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 26, 2020

60772 Southgate RoadByesville, OH 43723

(740) 439-5017

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

44th percentile

1.4%

Higher net margin than 44% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

44th percentile

$46,666

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 4.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

43rd percentile

1.1%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$589,201

Up $6,149 (+1.1%) from 2018

Net Assets

Up

$581,760

Up $14,496 (+2.6%) from 2018

Liabilities

Down

$7,441

Down $8,347 (-53%) from 2018

Revenue

Up

$1,069,270

Up $111,731 (+12%) from 2018

Expenses

Up

$1,054,774

Up $163,359 (+18%) from 2018

Net Income

Down

$14,496

Down $51,628 (-78%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $114,695Liabilities 2014: $0Net Assets 2014: $114,6952014Assets 2015: $361,146Liabilities 2015: $0Net Assets 2015: $361,1462015Assets 2016: $537,518Liabilities 2016: $4,109Net Assets 2016: $533,4092016Assets 2017: $506,527Liabilities 2017: $5,387Net Assets 2017: $501,1402017Assets 2018: $583,052Liabilities 2018: $15,788Net Assets 2018: $567,2642018Assets 2019: $589,201Liabilities 2019: $7,441Net Assets 2019: $581,7602019Assets 2020: $540,330Liabilities 2020: $6,531Net Assets 2020: $533,7992020Assets 2021: $589,403Liabilities 2021: $9,743Net Assets 2021: $579,6602021Assets 2022: $577,968Liabilities 2022: $5,306Net Assets 2022: $572,6622022Assets 2023: $403,362Liabilities 2023: $5,582Net Assets 2023: $397,7802023Assets 2024: $181,321Liabilities 2024: $2,150Net Assets 2024: $179,1712024

Highlighted filing

2019

Assets$589,201
Liabilities$7,441
Net Assets$581,760

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2014: $422,600Expenses 2014: $391,267Net Income 2014: $31,3332014Revenue 2015: $801,566Expenses 2015: $571,877Net Income 2015: $229,6892015Revenue 2016: $1,050,536Expenses 2016: $864,197Net Income 2016: $186,3392016Revenue 2017: $997,316Expenses 2017: $1,026,072Net Income 2017: -$28,7562017Revenue 2018: $957,539Expenses 2018: $891,415Net Income 2018: $66,1242018Revenue 2019: $1,069,270Expenses 2019: $1,054,774Net Income 2019: $14,4962019Revenue 2020: $879,344Expenses 2020: $927,305Net Income 2020: -$47,9612020Revenue 2021: $1,094,233Expenses 2021: $1,048,372Net Income 2021: $45,8612021Revenue 2022: $1,113,636Expenses 2022: $1,120,634Net Income 2022: -$6,9982022Revenue 2023: $1,010,288Expenses 2023: $1,185,170Net Income 2023: -$174,8822023Revenue 2024: $490,768Expenses 2024: $491,877Net Income 2024: -$1,1092024

Highlighted filing

2019

Revenue$1,069,270
Expenses$1,054,774
Net Income$14,496
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 26, 2020
Return Version
2019v5.1
Gross Receipts
$1,069,270
Mission and Program Overview

Mission

To provide training to the mentally handicapped

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$583,052$589,201▲ $6,149
Total Assets$583,052$589,201▲ $6,149
Liabilities
Deferred Revenue$795$5,516▲ $4,721
Accounts Payable and Accrued Expenses$14,993$1,925▼ $13,068
Total Liabilities$15,788$7,441▼ $8,347
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$567,264$581,760▲ $14,496
Total Net Assets Fund Balance$567,264$581,760▲ $14,496
Total Liabilities and Net Assets / Fund Balance$583,052$589,201▲ $6,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Staci KnouffExecutive DirectorFT$46,666$46,666
Leigh Ann OliverAssistant Executive DirectorFT$38,913$38,913

Board Members and Trustees

NameTitle
Ann ChewningDirector
Debbie RobinsonDirector
Larry MillerDirector
Melissa WilsonDirector
Phyllis MillhoneDirector
Rhonda StemmerDirector
Richard BoothDirector
Waoe BistorDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,062,381
Investment Income
$5,986
Other Revenue
$903
Change in Net Assets
$14,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,069,270
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,069,270
Total Revenue per Form 990
$1,069,270
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$547,114
Salaries, Compensation, and Employee Benefits$507,660
Total Fundraising Expense$476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$339,116$27,460-$366,576
Fees for Services Other$122,564$29,812-$152,376
Occupancy$127,703$14,189-$141,892
Current Officers, Directors, Trustees, and Key Employees-$85,579-$85,579
Payroll Taxes$38,949$12,984-$51,933
Other Expenses$24,090$92-$24,090
Fees for Services Accounting-$14,858-$14,858
Insurance-$13,658-$13,658
Office Expenses$12,035--$12,035
All Other Expenses-$6,011-$6,011
Advertising-$4,048-$4,048
Other Employee Benefits-$3,096$476$3,572
Travel$1,052--$1,052
Fees for Services Legal-$311-$311
Interest-$40-$40
Total Functional Expenses$842,160$212,138$476$1,054,774

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,054,774
Total Expenses per Audited Statements$1,054,774
Total Expenses per Form 990$1,054,774
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
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
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

Board reviews and approves

Form 990, Part VI, Section B, Line 15

BOARD APPROVED

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Guernsey Industries
EIN
31-0807734
Phone
7404395017
Address
60772 SOUTHGATE ROAD, BYESVILLE, OH 43723

Signing Officer

Name
Staci Knouff
Title
Executive Director
Phone
7404395017
Signed
2020-10-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Staci Knouff
Formed
1974
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
65
Volunteers
0

Preparer

Firm
PERRY & ASSOCIATES CPA'S AC
Address
150 W MAIN STREET, ST CLAIRSVILLE, OH 43950
Preparer
Christine Milewsky CPA
Phone
7406951569
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract services: program service expenses 89437. Management and general expenses 29812. Fundraising expenses 0. Total expenses 119249. Other professional fees: program service expenses 33127. Management and general expenses 0. Fundraising expenses 0. Total expenses 33127.

FORM 990, PART XII, LINE 2C:

No change since the prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and had no unrelated business income subject to income tax for the year ended december 31, 2019. The organization has evaluated the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statement of assets, liabilities, and net assets-modified cash basis along with interest and penalties that would be payable to the taxing authorities upon examination. The organiztion believes that none of the tax positions taken would materially impact the financial statements, and no such liabilities have been recorded.

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IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01069270
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt031
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0575
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0648
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05736
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0563
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0873
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07615
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01062381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0955815
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0996087
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01049632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0800270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt04864185
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05736
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0563
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0873
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07615
IRS990ScheduleA/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0903
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01161
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0753
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0712
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03529
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99770
IRS990ScheduleA/PublicSupportPY509Pct00.99880
IRS990ScheduleA/PublicSupportTotal509Amt04864833
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01062381
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0955815
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0996129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01049663
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0800845
IRS990ScheduleA/Total509Grp/TotalAmt04864833
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01069020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0957539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0997316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01050536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0801566
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04875977
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01054774
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01069270
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAD NO UNRELATED BUSINESS INCOME SUBJECT TO INCOME TAX FOR THE YEAR ENDED DECEMBER 31, 2019. THE ORGANIZATION HAS EVALUATED THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENT OF ASSETS, LIABILITIES, AND NET ASSETS-MODIFIED CASH BASIS ALONG WITH INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. THE ORGANIZTION BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS, AND NO SUCH LIABILITIES HAVE BEEN RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01054774
IRS990ScheduleD/TotalRevenuePerForm990Amt01069270
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01069270
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01054774
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVIEWS AND APPROVES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD APPROVED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 89437. MANAGEMENT AND GENERAL EXPENSES 29812. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 119249. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 33127. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33127.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGE SINCE THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0583052
IRS990/TotalAssetsEOYAmt0589201
IRS990/TotalAssetsGrp/BOYAmt0583052
IRS990/TotalAssetsGrp/EOYAmt0589201
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt065
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0476
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0212138
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0842160
IRS990/TotalFunctionalExpensesGrp/TotalAmt01054774
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015788
IRS990/TotalLiabilitiesEOYAmt07441
IRS990/TotalLiabilitiesGrp/BOYAmt015788
IRS990/TotalLiabilitiesGrp/EOYAmt07441
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0567264
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0581760
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0842160
IRS990/TotalProgramServiceRevenueAmt01062381
IRS990/TotalReportableCompFromOrgAmt085579
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01069270
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01069270
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0583052
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0589201
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01052
IRS990/TravelGrp/TotalAmt01052
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt060772 SOUTHGATE ROAD

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