Civic Intelligence

Gateway Association Inc.

990 • Fiscal year 2019 • EIN 35-1133131

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 09, 2020

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

85th percentile

0.26x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

43rd percentile

0.5%

Higher net margin than 43% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

90th percentile

$42,592

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

59th percentile

7.5%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

-2.1%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$119,313

Up $8,279 (+7.5%) from 2018

Net Assets

Up

$88,020

Up $2,309 (+2.7%) from 2018

Liabilities

Up

$31,293

Up $5,970 (+24%) from 2018

Revenue

Down

$493,670

Down $10,348 (-2.1%) from 2018

Expenses

Up

$491,361

Up $1,683 (+0.3%) from 2018

Net Income

Down

$2,309

Down $12,031 (-84%) from 2018

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

2019

Assets$119,313
Liabilities$31,293
Net Assets$88,020

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

2019

Revenue$493,670
Expenses$491,361
Net Income$2,309
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 9, 2020
Return Version
2019v5.1
Gross Receipts
$494,878
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 help young children of all abilities reach their highest potential through education and other support systems. We do this by facilitating early education, developmental preschool, and caregiver support services. We provide early education services for children of all abilities and supportive services for their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$45,097$56,909▲ $11,812
Land, Buildings, and Equipment, Net$35,238$31,318▼ $3,920
Accounts Receivable$27,194$28,373▲ $1,179
Prepaid Expenses and Deferred Charges$3,505$2,713▼ $792
Total Assets$111,034$119,313▲ $8,279
Liabilities
Accounts Payable and Accrued Expenses$25,323$31,293▲ $5,970
Total Liabilities$25,323$31,293▲ $5,970
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,711$88,020▲ $2,309
Total Net Assets Fund Balance$85,711$88,020▲ $2,309
Total Liabilities and Net Assets / Fund Balance$111,034$119,313▲ $8,279

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,309$52,489$68,798
Leasehold Improvements$15,009$29,801$44,810
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sara Jo KrummeExecutive DirectorFT$42,592$42,592

Board Members and Trustees

NameTitle
Terry RigginsPast President
Don Deena JohnsonPresident
Loretta JendraszakPresident
Mary K WatkinsVice President
Candy ShortBoard Member
Yvonne HendersonBoard Member
Holly LambertSecretary
LINDA O'NEALTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,485
Program Service Revenue
$476,400
Investment Income
$0
Other Revenue
$2,785
All Other Contributions
$14,435
Change in Net Assets
$2,309

Audited Revenue Reconciliation

Revenue per Audited Statements
$493,670
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$493,670
Total Revenue per Form 990
$493,670
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$376,334
Other Expenses$115,027
Total Fundraising Expense$14,684
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$271,767$29,624$3,163$304,554
Office Expenses$45,178$1,884$515$47,577
Current Officers, Directors, Trustees, and Key Employees$12,624$26,613$3,354$42,591
Payroll Taxes$22,013$4,260$521$26,794
Occupancy$16,400$3,800$3,800$24,000
Fees for Services Other$9,916--$9,916
Fees for Services Accounting$4,665$1,000$1,000$6,665
Depreciation Depletion$4,071$958$958$5,987
Insurance$3,369$742$741$4,852
Other Employee Benefits$1,661$367$367$2,395
Conferences and Meetings$810$2-$812
Other Expenses$487$112$112$711
Information Technology$208$122$45$375
Travel$193$36-$229
Advertising$40--$40
Total Functional Expenses$406,219$70,458$14,684$491,361

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$491,361
Total Expenses per Audited Statements$491,361
Total Expenses per Form 990$491,361
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$2,432
Fundraising Direct Expenses$1,208
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 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
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 11B

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
2020-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Krumme
Formed
1953
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
42
Volunteers
0

Preparer

Firm
Whitinger & Company LLC
Address
1100 W WHITE RIVER BLVD, MUNCIE, IN 47303-3776
Preparer
John D Martin CPA
Phone
7652843384
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03505
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02713
IRS990/PrincipalOfficerNm0SARA KRUMME
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624100
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE CENTER
IRS990/ProgramServiceRevenueGrp/Desc1RESPITE CARE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0454065
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0454065
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122335
IRS990/ProgSrvcAccomActy2Grp/Desc0RESPITE CARE - PROVIDE SERVICES AT THE HOME FOR FAMILIES OF PHYSICALLY/MENTALLY CHALLENGED AND/OR DEVELOPMENTALLY DELAYED CHILDREN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt027448
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt022335
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt025146
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-255
IRS990/PYOtherExpensesAmt0163429
IRS990/PYOtherRevenueAmt02362
IRS990/PYProgramServiceRevenueAmt0476765
IRS990/PYRevenuesLessExpensesAmt014340
IRS990/PYSalariesCompEmpBnftPaidAmt0326249
IRS990/PYTotalExpensesAmt0489678
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0504018
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02309
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0455626
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt014485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt025146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt010819
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt032080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt025516
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0108046
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02257911
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02785
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02362
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03659
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08132
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02719
IRS990ScheduleA/OtherIncome170Grp/TotalAmt019657
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84610
IRS990ScheduleA/PublicSupportPY170Pct00.84150
IRS990ScheduleA/PublicSupportTotal170Amt0108046
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt014485
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt025146
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt010819
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt032080
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt025516
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0108046
IRS990ScheduleA/TotalSupportAmt0127703
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/BookValueAmt016309
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052489
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068798
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0491361
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt015009
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029801
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt044810
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0493670
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031318
IRS990ScheduleD/TotalExpensesPerForm990Amt0491361
IRS990ScheduleD/TotalRevenuePerForm990Amt0493670
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0493670
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0491361
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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0111034
IRS990/TotalAssetsEOYAmt0119313
IRS990/TotalAssetsGrp/BOYAmt0111034
IRS990/TotalAssetsGrp/EOYAmt0119313
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt014485
IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014684
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt070458
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0406219
IRS990/TotalFunctionalExpensesGrp/TotalAmt0491361
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025323
IRS990/TotalLiabilitiesEOYAmt031293
IRS990/TotalLiabilitiesGrp/BOYAmt025323
IRS990/TotalLiabilitiesGrp/EOYAmt031293
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt085711
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt088020
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0406219
IRS990/TotalProgramServiceRevenueAmt0476400
IRS990/TotalReportableCompFromOrgAmt042592
IRS990/TotalRevenueGrp/ExclusionAmt01224
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0477961
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0493670
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0111034

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