Civic Intelligence

Gateway Association Inc.

990 • Fiscal year 2022 • EIN 35-1133131

Jan 01, 2022 to Dec 31, 2022 • Filed on Jun 23, 2023

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

71st percentile

0.13x

Higher debt load relative to assets than 71% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.06x

Higher debt load relative to revenue than 62% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

45th percentile

3.5%

Higher net margin than 45% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$54,025

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

69th percentile

14%

Faster asset growth than 69% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

54th percentile

11%

Faster revenue growth than 54% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$313,398

Up $38,578 (+14%) from 2021

Net Assets

Up

$272,499

Up $23,776 (+9.6%) from 2021

Liabilities

Up

$40,899

Up $14,802 (+57%) from 2021

Revenue

Up

$679,665

Up $69,756 (+11%) from 2021

Expenses

Up

$655,889

Up $186,519 (+40%) from 2021

Net Income

Down

$23,776

Down $116,763 (-83%) from 2021

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

2022

Assets$313,398
Liabilities$40,899
Net Assets$272,499

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

2022

Revenue$679,665
Expenses$655,889
Net Income$23,776
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 23, 2023
Return Version
2022v5.0
Gross Receipts
$680,170
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$167,685$167,802▲ $117
Land, Buildings, and Equipment, Net$37,999$107,135▲ $69,136
Pledges and Grants Receivable$42,080--
Accounts Receivable$24,083$35,235▲ $11,152
Prepaid Expenses and Deferred Charges$2,973$3,226▲ $253
Total Assets$274,820$313,398▲ $38,578
Liabilities
Accounts Payable and Accrued Expenses$26,097$40,899▲ $14,802
Total Liabilities$26,097$40,899▲ $14,802
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$164,566$272,499▲ $107,933
Net Assets With Donor Restrictions$84,157$0▼ $84,157
Total Net Assets Fund Balance$248,723$272,499▲ $23,776
Total Liabilities and Net Assets / Fund Balance$274,820$313,398▲ $38,578

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$90,968$60,696$151,664
Leasehold Improvements$16,167$31,617$47,784
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sara Jo KrummeExecutive DirectorFT$54,025$54,025

Board Members and Trustees

NameTitle
Terry RigginsPast President
Don Deena JohnsonPresident
Mary K WatkinsVice President
Candy ShortBoard Member
Melanie DunkinBoard Member
Holly LambertSecretary
LINDA O'NEALTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$211,114
Program Service Revenue
$456,900
Investment Income
$1,999
Other Revenue
$9,652
All Other Contributions
$210,874
Change in Net Assets
$23,776

Audited Revenue Reconciliation

Revenue per Audited Statements
$679,665
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$679,665
Total Revenue per Form 990
$679,665
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$500,965
Other Expenses$154,924
Total Fundraising Expense$12,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$364,234$41,317$1,820$407,371
Office Expenses$82,263$2,886$1,073$86,222
Current Officers, Directors, Trustees, and Key Employees$11,752$42,273-$54,025
Payroll Taxes$29,197$6,158$138$35,493
Fees for Services Accounting$5,897$1,264$1,264$8,425
Occupancy-$4,080$4,080$8,160
Insurance$4,359$934$934$6,227
Depreciation Depletion$4,018$1,035$1,035$6,088
Advertising$4,598--$4,598
Other Employee Benefits$3,508$284$284$4,076
Other Expenses$1,852$1,818$1,287$3,670
Conferences and Meetings$856$35-$891
All Other Expenses$69$345-$414
Information Technology-$77-$77
Total Functional Expenses$540,702$103,182$12,005$655,889

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$655,890
Expenses per Audited Statements$655,889
Total Expenses per Form 990$655,889
Expenses Not Reported on Form 990$1
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,827
Fundraising Direct Expenses$505
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
2023-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sara Krumme
Formed
1953
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
34
Volunteers
7

Preparer

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

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

ROUNDING 1.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06158
IRS990/PayrollTaxesGrp/ProgramServicesAmt029197
IRS990/PayrollTaxesGrp/TotalAmt035493
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt042080
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02973
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03226
IRS990/PrincipalOfficerNm0SARA KRUMME
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/Desc0CHILD CARE CENTER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0456900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0456900
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0127270
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0107249
IRS990/PYOtherRevenueAmt048379
IRS990/PYProgramServiceRevenueAmt0434260
IRS990/PYRevenuesLessExpensesAmt0140539
IRS990/PYSalariesCompEmpBnftPaidAmt0362121
IRS990/PYTotalExpensesAmt0469370
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0609909
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt023776
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0464230
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0211114
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127270
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt027934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt014485
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt025146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0405949
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01999
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01999
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02258729
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07330
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt046562
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt03324
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02785
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02362
IRS990ScheduleA/OtherIncome170Grp/TotalAmt062363
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.86320
IRS990ScheduleA/PublicSupportPY170Pct00.77800
IRS990ScheduleA/PublicSupportTotal170Amt0405949
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0211114
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0127270
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt027934
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt014485
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt025146
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0405949
IRS990ScheduleA/TotalSupportAmt0470311
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/BookValueAmt090968
IRS990ScheduleD/EquipmentGrp/DepreciationAmt060696
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151664
IRS990ScheduleD/ExpensesNotReportedAmt01
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0655889
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016167
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt031617
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt047784
IRS990ScheduleD/OtherExpensesIncludedAmt01
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0679665
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING 1.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107135
IRS990ScheduleD/TotalExpensesPerForm990Amt0655889
IRS990ScheduleD/TotalRevenuePerForm990Amt0679665
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0679665
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0655890
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/TotalAssetsBOYAmt0274820
IRS990/TotalAssetsEOYAmt0313398
IRS990/TotalAssetsGrp/BOYAmt0274820
IRS990/TotalAssetsGrp/EOYAmt0313398
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0211114
IRS990/TotalEmployeeCnt034
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt012005
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103182
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0540702
IRS990/TotalFunctionalExpensesGrp/TotalAmt0655889
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026097
IRS990/TotalLiabilitiesEOYAmt040899
IRS990/TotalLiabilitiesGrp/BOYAmt026097
IRS990/TotalLiabilitiesGrp/EOYAmt040899
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0248723
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0272499
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0540702
IRS990/TotalProgramServiceRevenueAmt0456900
IRS990/TotalReportableCompFromOrgAmt054025
IRS990/TotalRevenueGrp/ExclusionAmt04321
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0464230
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0679665
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0274820
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0313398
IRS990/TotReportableCompRltdOrgAmt00

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