Civic Intelligence

United Way for Clinton County Inc.

990 • Fiscal year 2013 • EIN 35-0996128

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

1100 Walnut Avenue46041

(765) 654-5573

Siviq Scores

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

Liabilities / Assets

37th percentile

0.05x

Higher debt load relative to assets than 37% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

63rd percentile

8.1%

Higher net margin than 63% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

50th percentile

$50,000

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

52nd percentile

2.6%

Faster asset growth than 52% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$1,774,776

Up $44,672 (+2.6%) from 2012

Net Assets

Up

$1,693,170

Up $44,757 (+2.7%) from 2012

Liabilities

Down

$81,606

Down $85 (-0.1%) from 2012

Revenue

$550,253

No earlier filing loaded for comparison.

Expenses

Down

$505,496

Down $20,106 (-3.8%) from 2012

Net Income

$44,757

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.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,489,078Liabilities 2011: $81,327Net Assets 2011: $1,407,7512011Assets 2012: $1,730,104Liabilities 2012: $81,691Net Assets 2012: $1,648,4132012Assets 2013: $1,774,776Liabilities 2013: $81,606Net Assets 2013: $1,693,1702013Assets 2014: $1,580,178Liabilities 2014: $21,786Net Assets 2014: $1,558,3922014Assets 2015: $1,477,232Liabilities 2015: $21,876Net Assets 2015: $1,455,3562015Assets 2016: $1,230,693Liabilities 2016: $9,998Net Assets 2016: $1,220,6952016Assets 2018: $1,266,397Liabilities 2018: $33,107Net Assets 2018: $1,233,2902018Assets 2020: $1,629,557Liabilities 2020: $6,637Net Assets 2020: $1,622,9202020Assets 2021: $1,468,763Liabilities 2021: $15,603Net Assets 2021: $1,453,1602021Assets 2022: $1,415,083Liabilities 2022: $10,469Net Assets 2022: $1,404,6142022Assets 2024: $1,376,446Liabilities 2024: $20,509Net Assets 2024: $1,355,9372024

Highlighted filing

2013

Assets$1,774,776
Liabilities$81,606
Net Assets$1,693,170

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $521,2262011Expenses 2012: $525,6022012Revenue 2013: $550,253Expenses 2013: $505,496Net Income 2013: $44,7572013Revenue 2014: $261,104Expenses 2014: $395,882Net Income 2014: -$134,7782014Revenue 2015: $303,825Expenses 2015: $406,862Net Income 2015: -$103,0372015Revenue 2016: $383,398Expenses 2016: $395,391Net Income 2016: -$11,9932016Revenue 2018: $378,174Expenses 2018: $457,269Net Income 2018: -$79,0952018Revenue 2020: $930,761Expenses 2020: $645,434Net Income 2020: $285,3272020Revenue 2021: $589,284Expenses 2021: $759,044Net Income 2021: -$169,7602021Revenue 2022: $514,809Expenses 2022: $563,355Net Income 2022: -$48,5462022Revenue 2024: $473,006Expenses 2024: $558,651Net Income 2024: -$85,6452024

Highlighted filing

2013

Revenue$550,253
Expenses$505,496
Net Income$44,757
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.1
Gross Receipts
$587,789
Mission and Program Overview

Mission

To help preserve the dignity and self worth of every individual by mobilizing community resources to meet the human service needs of clinton county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$261,378$567,109▲ $305,731
Land, Buildings, and Equipment, Net$305,301$361,536▲ $56,235
Pledges and Grants Receivable$590,828$278,582▼ $312,246
Savings and Temporary Cash Investments$160,714$155,668▼ $5,046
Accounts Receivable$15,683$15,681▼ $2
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,730,104$1,774,776▲ $44,672
Other Assets Total$396,200$396,200→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$59,825$59,825→ $0
Grants Payable$20,375$20,375→ $0
Accounts Payable and Accrued Expenses$1,491$1,406▼ $85
Total Liabilities$81,691$81,606▼ $85
Net Assets / Fund Balance
Unrestricted Net Assets$677,003$768,297▲ $91,294
Temporarily Rstr Net Assets$575,210$528,673▼ $46,537
Permanently Rstr Net Assets$396,200$396,200→ $0
Total Net Assets Fund Balance$1,648,413$1,693,170▲ $44,757
Total Liabilities and Net Assets / Fund Balance$1,730,104$1,774,776▲ $44,672

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$324,512$94,402$418,914
Land$35,000-$35,000
Other Land Buildings-$24,772$24,772
Leasehold Improvements$2,024$14,536$16,560
Other Assets Org$396,200--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gena CarsonExecutive Director, Sec. TreasurerFT$50,000$50,000

Board Members and Trustees

NameTitle
Billie HenryDirector
Brandon BrightDirector
Chris McBarnesDirector
Cindy SwopeDirector
Dave RoyaltyDirector
Ember MorrisDirector
Gary KinslerDirector
James SiegfriedDirector
Jeff WardDirector
Mark PalmerDirector
Melissa WallaceDirector
Russ KasparDirector
Sandra StevensonDirector
Scott ShoemakerDirector
Tiffany BeelerDirector
Wayne MartinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$544,831
Program Service Revenue
$0
Investment Income
$250
Other Revenue
$5,172
All Other Contributions
$544,831
Change in Net Assets
$44,757

Audited Revenue Reconciliation

Revenue per Audited Statements
$550,253
Total Revenue per Audited Statements
$550,253
Total Revenue per Form 990
$550,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$364,588
Other Expenses$76,802
Salaries, Compensation, and Employee Benefits$64,106
Total Fundraising Expense$25,486
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$364,588--$364,588
Current Officers, Directors, Trustees, and Key Employees$32,500$5,000$12,500$50,000
Fees for Services Accounting-$14,895-$14,895
Other Salaries and Wages$6,365$979$2,448$9,792
Depreciation Depletion$6,291$970$2,425$9,686
Payments to Affiliates-$5,078-$5,078
All Other Expenses$1,686$2,696$455$4,837
Payroll Taxes$2,804$431$1,079$4,314
Other Expenses$3,555$251$5,766$3,555
Insurance$386$1,932-$2,318
Occupancy$1,304$201$502$2,007
Office Expenses$786$121$302$1,209
Travel-$442-$442
Conferences and Meetings$36$4$9$49
Total Functional Expenses$447,010$33,000$25,486$505,496

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$505,496
Total Expenses per Audited Statements$505,496
Total Expenses per Form 990$505,496
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
35-6029900--PF - Hs$79,000
35-1636774--PF - Hs$48,000
---PF - Hs$34,000
35-1336535--PF - Hs$32,000
31-1020198--PF - Hs$31,000
---PF - Hs$28,000
35-0869023--PF - Hs$19,000
35-1882919--PF - Hs$18,883
35-1759676--PF - Hs$17,000
35-0876381--PF - Hs$14,500
35-1068527--PF - Hs$14,000
35-1172553--PF - Hs$11,000
35-0868167--PF - Hs$7,000
35-1795076--PF - Hs$6,000
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
Annual disclosure for covered persons
Yes
Audit committee
No
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, Line 6: Explanation of Classes of Members or Shareholder

United Way for Clinton County, Inc. state that any person or corporation who contributes more then a specified amount becomes a member of the organization for the year. All board members are nominated by a selection process from existing board members. All board members are independent and do not serve at the discretion of United Way members.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft copy of the 990 was provided to all board members and the finance committee. All board members review the 990 for accuracy and direct any potential discrepancies to the finance committee. The finance committee is responsible for the final review and approval of the 990 prior to signing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

United Way for Clinton County, Inc. state that any person or corporation who contributes more then a specified amount becomes a member of the organization for the year and would be entitled to nominate and vote for a board member. All board members are independent and do not serve at the discretion of United Way members.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

No board member is paid for their service as a United Way Board Member. The Executive Director's position is reviewed annual by the board and compensation is based on benchmarks, performance standards consistent with similar not-for-profit organizations pay scales and job responsibilities.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990, audited financial statements, governing documents and policies are available upon request at the United Way for Clinton County, Inc. office located at 51 West Clinton Street, Suite #102, Frankfort, IN 46041 by any person or organization requesting the information.

Form 990, Part VI, Section A 8B

Minutes are maintained by committees who work on projects on behalf of the board. No committee has the authority to act on behalf of the board. All committee recommendations are brought before the board for a formal vote to approve or not approve projects or recommendations.

Filing and Contact Details

Filer

EIN
35-0996128
Phone
7656545573

Signing Officer

Name
Gena Carson
Title
Executive Director
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
In
Voting Board Members
17
Independent Board Members
16
Employees
2
Volunteers
21

Preparer

Preparer
Thomas G Ayres CPA
Phone
3175986700
Supplemental Narrative

Additional Explanations

Form 990, Part V - Questions 7G and 7H

The organization had no contributions of intellectual property, cars, boats, airplanes or other vehicles.

Schedule I, Part II (H)

Purpose of grant assistance PF - HS represents Program Funding for Human Services.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

United Way for Clinton County, Inc. complies with financial statement reporting requirements recognizing its right to an asset held by a recipient organization as a beneficial interest. Assets maintained on behalf of the United Way for Clinton County, Inc in the Helen Shanklin Trust. Accounting reporting standards require the not-for-profit to compute the net present value of future cash flows as an asset. Funds with the Helen Shanklin Trust are governed by a perpetual trust agreement in which the United Way for Clinton County, Inc. receives a proportionate share of the trust income annually. Distribution from the fund is unrestricted.

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Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $1M-$5M nonprofits