Civic Intelligence

Guernsey Industries

990 • Fiscal year 2020 • EIN 31-0807734

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 28, 2021

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

39th percentile

0.01x

Higher debt load relative to assets than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-5.5%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

65th percentile

$46,246

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

14th percentile

-8.3%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

29th percentile

-18%

Faster revenue growth than 29% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$540,330

Down $48,871 (-8.3%) from 2019

Net Assets

Down

$533,799

Down $47,961 (-8.2%) from 2019

Liabilities

Down

$6,531

Down $910 (-12%) from 2019

Revenue

Down

$879,344

Down $189,926 (-18%) from 2019

Expenses

Down

$927,305

Down $127,469 (-12%) from 2019

Net Income

Down

-$47,961

Down $62,457 (-431%) from 2019

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

2020

Assets$540,330
Liabilities$6,531
Net Assets$533,799

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

2020

Revenue$879,344
Expenses$927,305
Net Income-$47,961
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 28, 2021
Return Version
2020v4.1
Gross Receipts
$879,344
Mission and Program Overview

Mission

To provide training to the mentally handicapped

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$589,201$540,330▼ $48,871
Total Assets$589,201$540,330▼ $48,871
Liabilities
Deferred Revenue$5,516$5,612▲ $96
Accounts Payable and Accrued Expenses$1,925$919▼ $1,006
Total Liabilities$7,441$6,531▼ $910
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$581,760$533,799▼ $47,961
Total Net Assets Fund Balance$581,760$533,799▼ $47,961
Total Liabilities and Net Assets / Fund Balance$589,201$540,330▼ $48,871
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Staci a KnouffExecutive DirectorFT$46,246$46,246
Leigh Ann OliverAssistant Executive DirectorFT$44,615$44,615

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$228,872
Program Service Revenue
$598,500
Investment Income
$1,227
Other Revenue
$50,745
Change in Net Assets
$-47,961

Audited Revenue Reconciliation

Revenue per Audited Statements
$879,344
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$879,344
Total Revenue per Form 990
$879,344
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$517,300
Other Expenses$410,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$360,346$29,255-$389,601
Fees for Services Other$94,147$25,008-$119,155
Occupancy$100,022$11,114-$111,136
Current Officers, Directors, Trustees, and Key Employees-$90,861-$90,861
Fees for Services Accounting-$42,075-$42,075
Payroll Taxes$25,680$8,561-$34,241
Insurance-$16,859-$16,859
Office Expenses$10,961--$10,961
Other Expenses$8,543$438-$8,543
Other Employee Benefits-$2,597-$2,597
Advertising$43$578-$621
All Other Expenses-$589-$589
Travel$39--$39
Total Functional Expenses$699,370$227,935$0$927,305

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$927,305
Total Expenses per Audited Statements$927,305
Total Expenses per Form 990$927,305
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
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
Leigh Ann Oliver
Title
Assistant Executive Director
Phone
7404395017
Signed
2021-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leigh Ann Oliver
Formed
1974
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
55
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 75025. Management and general expenses 25008. Fundraising expenses 0. Total expenses 100033. Other professional fees: program service expenses 19122. Management and general expenses 0. Fundraising expenses 0. Total expenses 19122.

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, 2020 and 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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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt031
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0228945
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01227
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05736
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0563
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0873
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08833
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0598500
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0106381
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0955815
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0996087
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01049632
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03706415
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01227
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05736
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0563
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0873
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08833
IRS990ScheduleA/InvestmentIncomeCYPct00.00220
IRS990ScheduleA/InvestmentIncomePYPct00.00160
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt050745
IRS990ScheduleA/OtherIncome509Grp/TotalAmt050745
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98510
IRS990ScheduleA/PublicSupportPY509Pct00.99770
IRS990ScheduleA/PublicSupportTotal509Amt03935360
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0827372
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0106381
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0955815
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0996129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01049663
IRS990ScheduleA/Total509Grp/TotalAmt03935360
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0879344
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0112117
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0956378
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0996563
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01050536
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03994938
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0927305
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0879344
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, 2020 AND 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/TotalExpensesPerForm990Amt0927305
IRS990ScheduleD/TotalRevenuePerForm990Amt0879344
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0879344
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0927305
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 75025. MANAGEMENT AND GENERAL EXPENSES 25008. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 100033. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 19122. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19122.
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/TotalAssetsBOYAmt0589201
IRS990/TotalAssetsEOYAmt0540330
IRS990/TotalAssetsGrp/BOYAmt0589201
IRS990/TotalAssetsGrp/EOYAmt0540330
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0228872
IRS990/TotalEmployeeCnt055
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0227935
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0699370
IRS990/TotalFunctionalExpensesGrp/TotalAmt0927305
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07441
IRS990/TotalLiabilitiesEOYAmt06531
IRS990/TotalLiabilitiesGrp/BOYAmt07441
IRS990/TotalLiabilitiesGrp/EOYAmt06531
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0581760
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0533799
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0699370
IRS990/TotalProgramServiceRevenueAmt0598500
IRS990/TotalReportableCompFromOrgAmt090861
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0650472
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0879344
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0589201
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0540330
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt039
IRS990/TravelGrp/TotalAmt039
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt060772 SOUTHGATE ROAD
IRS990/USAddress/CityNm0BYESVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043723
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06

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