Civic Intelligence

Gateway Association Inc.

990 • Fiscal year 2015 • EIN 35-1133131

Jan 01, 2015 to Dec 31, 2015 • Filed on Jul 07, 2016

PO Box 1182Anderson, IN 46015-1182

(765) 649-1900

Siviq Scores

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

Liabilities / Assets

88th percentile

0.44x

Higher debt load relative to assets than 88% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

77th percentile

0.06x

Higher debt load relative to revenue than 77% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

46th percentile

1.5%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

88th percentile

$35,870

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 8.2% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

20th percentile

-20%

Faster asset growth than 20% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

61st percentile

8.4%

Faster revenue growth than 61% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$59,081

Down $15,064 (-20%) from 2014

Net Assets

Up

$32,908

Up $6,427 (+24%) from 2014

Liabilities

Down

$26,173

Down $21,491 (-45%) from 2014

Revenue

Up

$438,718

Up $33,957 (+8.4%) from 2014

Expenses

Up

$432,291

Up $40,366 (+10%) from 2014

Net Income

Down

$6,427

Down $6,409 (-50%) from 2014

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $77,911Liabilities 2012: $48,385Net Assets 2012: $29,5262012Assets 2013: $77,554Liabilities 2013: $63,909Net Assets 2013: $13,6452013Assets 2014: $74,145Liabilities 2014: $47,664Net Assets 2014: $26,4812014Assets 2015: $59,081Liabilities 2015: $26,173Net Assets 2015: $32,9082015Assets 2016: $94,735Liabilities 2016: $28,502Net Assets 2016: $66,2332016Assets 2017: $95,806Liabilities 2017: $24,435Net Assets 2017: $71,3712017Assets 2018: $111,034Liabilities 2018: $25,323Net Assets 2018: $85,7112018Assets 2019: $119,313Liabilities 2019: $31,293Net Assets 2019: $88,0202019Assets 2020: $136,412Liabilities 2020: $28,228Net Assets 2020: $108,1842020Assets 2021: $274,820Liabilities 2021: $26,097Net Assets 2021: $248,7232021Assets 2022: $313,398Liabilities 2022: $40,899Net Assets 2022: $272,4992022Assets 2023: $250,965Liabilities 2023: $39,642Net Assets 2023: $211,3232023Assets 2024: $319,802Liabilities 2024: $43,552Net Assets 2024: $276,2502024

Highlighted filing

2015

Assets$59,081
Liabilities$26,173
Net Assets$32,908

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $451,6362012Revenue 2013: $369,535Expenses 2013: $385,415Net Income 2013: -$15,8802013Revenue 2014: $404,761Expenses 2014: $391,925Net Income 2014: $12,8362014Revenue 2015: $438,718Expenses 2015: $432,291Net Income 2015: $6,4272015Revenue 2016: $459,236Expenses 2016: $425,912Net Income 2016: $33,3242016Revenue 2017: $487,217Expenses 2017: $482,079Net Income 2017: $5,1382017Revenue 2018: $504,018Expenses 2018: $489,678Net Income 2018: $14,3402018Revenue 2019: $493,670Expenses 2019: $491,361Net Income 2019: $2,3092019Revenue 2020: $445,662Expenses 2020: $425,498Net Income 2020: $20,1642020Revenue 2021: $609,909Expenses 2021: $469,370Net Income 2021: $140,5392021Revenue 2022: $679,665Expenses 2022: $655,889Net Income 2022: $23,7762022Revenue 2023: $656,381Expenses 2023: $717,556Net Income 2023: -$61,1752023Revenue 2024: $1,011,730Expenses 2024: $946,802Net Income 2024: $64,9282024

Highlighted filing

2015

Revenue$438,718
Expenses$432,291
Net Income$6,427
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 7, 2016
Return Version
2015v2.1
Gross Receipts
$439,705
Mission and Program Overview

Mission

To help young children of all abilities to reach their highest potential through education, therapies, and other support systems. We do this by facilitating therapy services, early education and developmental preschool, and caregiver support services.

To provide early intervention and pediatric rehabilitation services for children with special needs along with supportive services for their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$42,926$36,961▼ $5,965
Accounts Receivable$12,220$16,253▲ $4,033
Cash and Non-Interest-Bearing Accounts$17,037$4,342▼ $12,695
Prepaid Expenses and Deferred Charges$1,962$1,525▼ $437
Total Assets$74,145$59,081▼ $15,064
Liabilities
Accounts Payable and Accrued Expenses$47,664$26,173▼ $21,491
Total Liabilities$47,664$26,173▼ $21,491
Net Assets / Fund Balance
Unrestricted Net Assets$26,481$32,908▲ $6,427
Total Net Assets Fund Balance$26,481$32,908▲ $6,427
Total Liabilities and Net Assets / Fund Balance$74,145$59,081▼ $15,064

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$14,352$44,840$59,192
Equipment$22,609$22,201$44,810
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sara Jo KrummeExecutive DirectorFT$35,870$35,870

Board Members and Trustees

NameTitle
Terry RigginsPresident
Loretta JendraszakVice President
Don Deena JohnsonBoard Member
M K WatkinsBoard Member
Sarah OldfieldHonorary Board Member
Revenue and Support

Revenue Composition

Contributions and Grants
$25,516
Program Service Revenue
$410,383
Investment Income
$100
Other Revenue
$2,719
All Other Contributions
$25,516
Change in Net Assets
$6,427

Audited Revenue Reconciliation

Revenue per Audited Statements
$438,718
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$438,718
Total Revenue per Form 990
$438,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$277,846
Other Expenses$154,445
Total Fundraising Expense$26,190
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$194,832$15,009$7,740$217,581
Fees for Services Other$52,102--$52,102
Office Expenses$42,211$1,333$825$44,369
Current Officers, Directors, Trustees, and Key Employees$16,342$11,357$8,171$35,870
Occupancy$16,800$3,600$3,600$24,000
Payroll Taxes$17,834$1,721$1,310$20,865
Depreciation Depletion$5,716$1,225$1,224$8,165
Insurance$3,839$823$823$5,485
Fees for Services Accounting$3,658$614$783$5,055
Other Employee Benefits$2,472$528$530$3,530
Advertising$2,650--$2,650
Other Expenses$1,392$1,285$31$1,423
Interest$686$147$147$980
Conferences and Meetings$378$313-$691
Information Technology$154$437$33$624
Travel$76$165-$241
Total Functional Expenses$367,130$38,971$26,190$432,291

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$432,291
Total Expenses per Audited Statements$432,291
Total Expenses per Form 990$432,291
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
Fundraising Gross Income$2,067
Fundraising Direct Expenses$987
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
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, Section B, Line 11

A copy of the completed form 990 and supporting schedules is provided to the board members for review at board meeting.

Form 990, Part VI, Section B, Line 12C

The conflict of interest statement is updated annually by the organization. During the monthly board meeting, the members are asked to disclose any new conflicts that arise. If conflicts arise that were not originally disclosed, there would be disciplinary action or termination.

Form 990, Part VI, Section B, Line 15

The board reviews and establishes salary rates for the executive director based on available comparative information.

Form 990, Part VI, Section C, Line 19

All documents are made available upon request from the public.

Filing and Contact Details

Filer

Filer Name
Gateway Association Inc
EIN
35-1133131
Phone
7656491900
Address
PO BOX 1182, ANDERSON, IN 46015-1182

Signing Officer

Name
Sara Krumme
Title
Executive Director
Phone
7656491900
Signed
2016-07-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Krumme
Formed
1953
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
26
Volunteers
20

Preparer

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

Additional Explanations

Form 990, Part IX, Line 11G

Website service: program service expenses 467. Management and general expenses 0. Fundraising expenses 0. Total expenses 467. Medicaid waiver respite exp: program service expenses 51,635. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,635.

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IRS990/PYProgramServiceRevenueAmt0377450
IRS990/PYRevenuesLessExpensesAmt012836
IRS990/PYSalariesCompEmpBnftPaidAmt0268984
IRS990/PYTotalExpensesAmt0391925
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0404761
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt06427
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0277943
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt025516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt022348
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt044171
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt099253
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0108262
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0299550
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01867421
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02719
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04963
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013389
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt015749
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt09449
IRS990ScheduleA/OtherIncome170Grp/TotalAmt046269
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86620
IRS990ScheduleA/PublicSupportPY170Pct00.89310
IRS990ScheduleA/PublicSupportTotal170Amt0299550
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt025516
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt022348
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt044171
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt099253
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0108262
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0299550
IRS990ScheduleA/TotalSupportAmt0345819
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
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt022609
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022201
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044810
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0432291
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt014352
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt044840
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt059192
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0438718
IRS990ScheduleD/TotalBookValueLandBuildingsAmt036961
IRS990ScheduleD/TotalExpensesPerForm990Amt0432291
IRS990ScheduleD/TotalRevenuePerForm990Amt0438718
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0438718
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0432291
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE COMPLETED FORM 990 AND SUPPORTING SCHEDULES IS PROVIDED TO THE BOARD MEMBERS FOR REVIEW AT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST STATEMENT IS UPDATED ANNUALLY BY THE ORGANIZATION. DURING THE MONTHLY BOARD MEETING, THE MEMBERS ARE ASKED TO DISCLOSE ANY NEW CONFLICTS THAT ARISE. IF CONFLICTS ARISE THAT WERE NOT ORIGINALLY DISCLOSED, THERE WOULD BE DISCIPLINARY ACTION OR TERMINATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND ESTABLISHES SALARY RATES FOR THE EXECUTIVE DIRECTOR BASED ON AVAILABLE COMPARATIVE INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST FROM THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WEBSITE SERVICE: PROGRAM SERVICE EXPENSES 467. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 467. MEDICAID WAIVER RESPITE EXP: PROGRAM SERVICE EXPENSES 51,635. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,635.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt074145
IRS990/TotalAssetsEOYAmt059081
IRS990/TotalAssetsGrp/BOYAmt074145
IRS990/TotalAssetsGrp/EOYAmt059081
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025516
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026190
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038971
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0367130
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432291
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047664
IRS990/TotalLiabilitiesEOYAmt026173
IRS990/TotalLiabilitiesGrp/BOYAmt047664
IRS990/TotalLiabilitiesGrp/EOYAmt026173
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt026481
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032908
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0367130
IRS990/TotalProgramServiceRevenueAmt0410383
IRS990/TotalReportableCompFromOrgAmt035870
IRS990/TotalRevenueGrp/ExclusionAmt01180
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0412022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0438718
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt074145
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt059081
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0165
IRS990/TravelGrp/ProgramServicesAmt076
IRS990/TravelGrp/TotalAmt0241
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt026481
IRS990/UnrestrictedNetAssetsGrp/EOYAmt032908
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1182
IRS990/USAddress/CityNm0ANDERSON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd0460151182
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05

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