Civic Intelligence

Real Services Inc.

990 • Fiscal year 2022 • EIN 35-1157606

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

PO Box 1835South Bend, IN 46634-1835

(574) 233-8205

Siviq Scores

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

Liabilities / Assets

48th percentile

0.20x

Higher debt load relative to assets than 48% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Liabilities / Revenue

24th percentile

0.10x

Higher debt load relative to revenue than 24% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Net Margin

37th percentile

1.8%

Higher net margin than 37% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Top Officer Pay

27th percentile

$170,178

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2022

Asset Growth

22nd percentile

-8.9%

Faster asset growth than 22% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Revenue Growth

75th percentile

23%

Faster revenue growth than 75% of similar nonprofits.

2022 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2021 to 2022

Assets

Down

$14,856,258

Down $1,458,370 (-8.9%) from 2021

Net Assets

Down

$11,853,929

Down $284,363 (-2.3%) from 2021

Liabilities

Down

$3,002,329

Down $1,174,007 (-28%) from 2021

Revenue

Up

$31,243,370

Up $5,752,250 (+23%) from 2021

Expenses

Up

$30,687,555

Up $6,926,823 (+29%) from 2021

Net Income

Down

$555,815

Down $1,174,573 (-68%) from 2021

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $6,716,875Liabilities 2010: $2,392,805Net Assets 2010: $4,324,0702010Assets 2012: $7,537,821Liabilities 2012: $2,004,529Net Assets 2012: $5,533,2922012Assets 2013: $8,255,405Liabilities 2013: $2,172,587Net Assets 2013: $6,082,8182013Assets 2014: $7,319,835Liabilities 2014: $1,236,964Net Assets 2014: $6,082,8712014Assets 2015: $7,754,953Liabilities 2015: $1,429,503Net Assets 2015: $6,325,4502015Assets 2016: $7,988,869Liabilities 2016: $1,564,066Net Assets 2016: $6,424,8032016Assets 2017: $8,407,569Liabilities 2017: $1,597,550Net Assets 2017: $6,810,0192017Assets 2018: $9,903,270Liabilities 2018: $1,911,056Net Assets 2018: $7,992,2142018Assets 2019: $11,209,533Liabilities 2019: $2,121,255Net Assets 2019: $9,088,2782019Assets 2020: $13,142,791Liabilities 2020: $3,131,350Net Assets 2020: $10,011,4412020Assets 2021: $16,314,628Liabilities 2021: $4,176,336Net Assets 2021: $12,138,2922021Assets 2022: $14,856,258Liabilities 2022: $3,002,329Net Assets 2022: $11,853,9292022Assets 2023: $14,876,938Liabilities 2023: $4,047,020Net Assets 2023: $10,829,9182023Assets 2024: $14,981,950Liabilities 2024: $4,520,013Net Assets 2024: $10,461,9372024Assets 2025: $12,257,785Liabilities 2025: $3,469,791Net Assets 2025: $8,787,9942025

Highlighted filing

2022

Assets$14,856,258
Liabilities$3,002,329
Net Assets$11,853,929

Operations Trend

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

$40M$30M$20M$10M$0-$10MExpenses 2010: $20,772,8752010Expenses 2012: $19,112,8592012Expenses 2013: $19,671,0902013Revenue 2014: $18,232,934Expenses 2014: $18,312,878Net Income 2014: -$79,9442014Revenue 2015: $18,234,215Expenses 2015: $17,948,383Net Income 2015: $285,8322015Revenue 2016: $18,766,053Expenses 2016: $18,597,318Net Income 2016: $168,7352016Revenue 2017: $16,794,449Expenses 2017: $16,448,102Net Income 2017: $346,3472017Revenue 2018: $20,445,625Expenses 2018: $19,286,691Net Income 2018: $1,158,9342018Revenue 2019: $20,205,081Expenses 2019: $19,136,312Net Income 2019: $1,068,7692019Revenue 2020: $21,488,865Expenses 2020: $20,198,119Net Income 2020: $1,290,7462020Revenue 2021: $25,491,120Expenses 2021: $23,760,732Net Income 2021: $1,730,3882021Revenue 2022: $31,243,370Expenses 2022: $30,687,555Net Income 2022: $555,8152022Revenue 2023: $32,837,040Expenses 2023: $34,221,145Net Income 2023: -$1,384,1052023Revenue 2024: $29,994,742Expenses 2024: $30,756,901Net Income 2024: -$762,1592024Revenue 2025: $21,317,307Expenses 2025: $23,243,906Net Income 2025: -$1,926,5992025

Highlighted filing

2022

Revenue$31,243,370
Expenses$30,687,555
Net Income$555,815
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.0
Gross Receipts
$31,460,895
Mission and Program Overview

Mission

Real services assists in establishing a community in which those we serve can maintain their independence to the maximum degree possible and find meaning and satisfaction throughout their lives. We offer services in 12 counties across northern indiana, including elkhart, fulton, jasper, kosciusko, lake, laporte, marshall, newton, porter, pulaski, starke, and st. Joseph.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,006,784$3,617,390▼ $1,389,394
Pledges and Grants Receivable$3,239,875$3,459,117▲ $219,242
Investments in Publicly Traded Securities$2,798,049$2,966,352▲ $168,303
Savings and Temporary Cash Investments$1,804,863$2,199,150▲ $394,287
Land, Buildings, and Equipment, Net$996,051$958,178▼ $37,873
Prepaid Expenses and Deferred Charges$158,583$1,280▼ $157,303
Total Assets$16,314,628$14,856,258▼ $1,458,370
Other Assets Total$2,310,423$1,654,791▼ $655,632
Liabilities
Other Liabilities$2,004,261$1,364,152▼ $640,109
Accounts Payable and Accrued Expenses$1,202,452$1,115,582▼ $86,870
Deferred Revenue$854,772$307,447▼ $547,325
Escrow Account Liability$114,851$215,148▲ $100,297
Total Liabilities$4,176,336$3,002,329▼ $1,174,007
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,074,464$8,782,815▼ $291,649
Net Assets With Donor Restrictions$3,063,828$3,071,114▲ $7,286
Total Net Assets Fund Balance$12,138,292$11,853,929▼ $284,363
Total Liabilities and Net Assets / Fund Balance$16,314,628$14,856,258▼ $1,458,370

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$666,728$354,991$1,021,719
Other Land Buildings$245,218$693,029$938,247
Equipment$46,232$459,210$505,442
Leasehold Improvements-$48,411$48,411
Other Assets Org$215,148--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$847,635-▼ $26,583$36,167$784,885
2020$756,850-▲ $124,255$33,470$847,635
2019$500,000$237,264▲ $51,653$32,067$756,850
2018$500,000-▲ $30,688$30,688$500,000
2017$500,000-▲ $30,872$30,872$500,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karla Ann FalesPresident/ceFT$131,333$38,845$170,178
Karla Ann FalesPresident/CEO/sect-$131,333$38,845$170,178
Martha KnepperDirector Admin.FT$92,613$35,832$128,445

Board Members and Trustees

NameTitle
Ryan BrennanChairperson
Tim EmerickChairperson
Colette WolfsonDirector
Debra JenkinsDirector
Dr Joann M BurkeDirector
Janet HorvathDirector
John PendarvisDirector
Mary Jane StanleyDirector
Peter MullenDirector
Rafael MortonDirector
Steven WattsDirector
Steven a Goldberg CPADirector
Thomas EhlersDirector
Tom LeeDirector
Kevin BoumaDirector Admin &
John AbenethyAssistant Tr
Karen NevorskiImmediate Pa
Michelle Stesiak CPATreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Creative Financial StaffingTemp Employees330 E JEFFERSON BLVD, South Bend, IN 46624$326,012
Castle PointeRent Assistance18011 CLEVELAND, South Bend, IN 46637$300,377
Help At Home INCIn-home Service33 S STATE ST, Chicago, IL 60602$253,125
Helping Hands In Home Care INCIn-home Service10202 W 400 NORTH, Michigan City, IN 46360$142,267
Elwood Staffing Services INCTemp Employees3601 EDISON ROAD SUITE H, South Bend, IN 46615$139,574
Revenue and Support

Revenue Composition

Contributions and Grants
$30,230,496
Program Service Revenue
$592,676
Investment Income
$236,213
Other Revenue
$183,985
All Other Contributions
$1,337,490
Change in Net Assets
$555,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$31,231,493
Revenue Not Reported on Financial Statements
$11,877
Revenue Not Reported on Form 990
$-674,599
Total Revenue per Audited Statements
$30,556,894
Total Revenue per Form 990
$31,243,370
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$16,680,752
Salaries, Compensation, and Employee Benefits$10,774,277
Other Expenses$3,232,526
Total Fundraising Expense$165,330
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$16,026,296--$16,026,296
Other Salaries and Wages$7,226,838$555,454$48,275$7,830,567
Other Employee Benefits$1,495,617$227,960$12,330$1,735,907
Occupancy$604,659$63,700$17,678$686,037
Grants to Domestic Orgs$654,456--$654,456
Payroll Taxes$539,664$61,444$3,526$604,634
Current Officers, Directors, Trustees, and Key Employees-$316,810-$316,810
Pension Plan Contributions$247,972$36,403$1,984$286,359
Office Expenses$190,988$60,539$6,033$257,560
Information Technology$214,587$29,410$4,253$248,250
Advertising$139,788$1,700$64,156$205,644
All Other Expenses$129,798$46,182$4,840$180,820
Depreciation Depletion$91,135$27,966-$119,101
Other Expenses$85,311$8,232$953$94,496
Insurance$78,209$4,332$1,240$83,781
Travel$60,906$5,085$243$66,234
Fees for Services Other-$64,842$1,042$65,884
Fees for Services Accounting-$33,500-$33,500
Fees for Service Investment Mgmnt Fees-$11,877-$11,877
Total Functional Expenses$28,964,720$1,557,505$165,330$30,687,555

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$30,841,257
Total Expenses per Form 990$30,687,555
Expenses per Audited Statements$30,675,678
Expenses Not Reported on Form 990$165,579
Expenses Not Reported on Financial Statements$11,877
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Laporte County Meals on WheelsMichigan City, IN501c3Home Delivered Meals$98,888
Paladin IncMichigan City, IN501c3Transportation$83,000
Council on Aging of Elkhart CountyElkhart, IN501c3Transportation$70,000
Combined Community ServicesWarsaw, IN501c3Family Development$42,000
Kosciusko Community Senior ServicesWarsaw, IN501c3Transportation$42,000
Kosciusko Community Senior ServicesWarsaw, IN501c3Home Delivered Meals$40,000
Habitat for Humanity - Elkhart CoGoshen, IN501c3General Support$32,000
Meals on Wheels of GoshenGoshen, IN501c3Home Delivered Meals$31,416
Guardianship - Real Services IncSouth Bend, IN501c3General Support$30,000
ST MARGARET'S HOUSESouth Bend, IN501c3General Support$28,000
Marshall County Council on AgingPlymouth, IN501c3Transportation$25,000
Northern Indiana Hispanic HealthElkhart, IN501c3Health Education$25,000
Marshall County Council on AgingPlymouth, IN501c3Home Delivered Meals$22,950
Indiana Legal Services IncSouth Bend, IN501c3Legal Assistance$19,831
Meals on Wheels - Real Services IncSouth Bend, IN501c3Meals for Disabled$17,000
Compassionate Health CareRochester, IN501c3Dental Work$13,000
Marshall County Neighborhood CenterPlymouth, IN501c3Family Development$13,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$93,855
Gaming Direct Expenses$20,531
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Employee Benefits$1,122,068
Accrued Deferred Compensation Plan B$237,703
Agency Funds Held for Others$4,381
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A complete copy of form 990 and its schedules was provided to the president/ceo, director of administration and finance, and all members of the board of directors in april 2023 for their review and comments prior to their approval for filing.

Form 990, Page 6, Part VI, Line 12C

Persons covered by this policy will annually disclose to the chair of the board of directors, on a form provided by the agency, interests that could give rise to conflicts of interest. For each interest disclosed to the chair of the board of directors, the chair will determine whether to take no action, assure full disclosure to the board, ask the person to recuse him or herself from participation in related decisions within the agency, or ask the person to resign his/her position with the agency.

Form 990, Page 6, Part VI, Line 15A

The independent finance committee of real services, inc. Reviews comparable salary studies in setting compensation. This was last performed in 2022.

Form 990, Page 6, Part VI, Line 15B

Comparable steps are taken to determine salaries of other officers and key employees. This was last performed in 2022.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request. Members of the public may come to our offices and review all such documents.

Filing and Contact Details

Filer

Filer Name
Real Services Inc
EIN
35-1157606
Phone
5742338205
Address
PO BOX 1835, SOUTH BEND, IN 46634-1835

Signing Officer

Name
Karla Ann Fales
Title
President/CEO/sect
Phone
5742338205
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karla Ann Fales
Formed
1966
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
276
Volunteers
350

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Richard Cullar CPA
Phone
5742339366
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Real services assists in establishing a community in which those we serve can maintain their independence to the maximum degree possible and find meaning and satisfaction throughout their lives. We offer services in 12 counties across northern indiana, including elkhart, fulton, jasper, kosciusko, lake, laporte, marshall, newton, porter, pulaski, starke, and st. Joseph.

Form 990, Page 2, Part III, Line 4D

Weatherization - (expenses 294,199, including grants of 146,272)(revenue 0) - families whose income is below 150% of the poverty level are provided with energy conservation measures to lower fuel consumption and expenses. 30 homes were made more safe and energy efficient. Nutrition - (expenses 2,336,282, including grants of 52,003)(revnue 208,483) - provides low-cost nutritious meals, with recreational activities and informational programs, in centers in st. Joseph, elkhart, laporte, marshall, and starke counties. 348,164 nutritious meals were made, delivered, and enjoyed by older adults throughout the region. Donated facilities valued at 145,048 were received but not included in the above expenses. Community services - (expenses 764,736, including grants of 319,001) (revenue 51,610) - provides a range of services that impact the causes of poverty. 291 individuals wanting to improve their path to sustainable futures were impacted. Area agency on aging - (expenses 838,298, including grants of 123,041) (revenue 0) - provides a variety of services to older adults in a five- county area. 23,000 individuals were provided with information and resources to strengthen lives through our aging & disability resources center. Foster grandparents - (expenses 184,290, including grants of 47,191) (revenue 0) - provides an opportunity for low-income persons 55+ to give supportive person-to-person service to children with special or exceptional needs. Transportation - (expenses 280,757, including grants of 14,410)(revenue 20,015) - provides escort and transportation services to older adults to necessary appointments. 9,250 trips were provided to older adults. Guardianship - (expenses 228,051, including grants of 2,520)(revenue 33,178) - serves the interests of older adults being abused or exploited. 78 vulnerable adults were protected. Alzheimer's and dementia services - (expenses 152,796, including grants of 10,682)(revenue 42,392) - provides education and services for families and individuals with alzheimer's disease and related disorders. Programs include disease education, caregiver support groups, helpline, quarterly newsletters, website, and family counseling. 2,835 caregivers attended monthly support groups, and 694 professionals were certified in dementia care. Home health care - (expenses 1,354,739, including grants of 1,083,319) (revenue 3,398) - provides home health care to elderly and disabled individuals so that they may live in their homes. Assisted 3,410 individuals.

Form 990, Part XI, Line 9

Change in beneficial interest in community foundat -119,046

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

The organization serves as legal guardian for certain older adults, holding assets on their behalf.

Schedule D, Page 2, Part V, Line 4

Income from the permanent endowment is donor-restricted for the organization's caregiver connection program.

Schedule D, Page 3, Part X

We recognize the tax benefit from an uncertain tax position only if it is more likely than not that the position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Examples of tax positions include our tax-exempt status and positions related to the potential sources of unrelated business taxable income. We have not identified any uncertain tax positions taken or expected to be taken in a tax return, and there are no unrecognized tax benefits recorded as liabilities in the accompanying financial statements. We classify interest and penalties, if any, associated with uncertain tax positions as a component of income tax expense, and there was no accrued interest or any penalties related to unrecognized tax benefits at either june 30, 2022 or 2021, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. We are no longer subject to examination by the internal revenue service or the state of indiana for years prior to june 30, 2019.

Schedule D, Page 4, Part XI, Line 2D

Change in beneficial interest -119,046 raffle expenses 20,531

Schedule D, Page 4, Part XII, Line 2D

RAFFLE EXPENSES 20,531

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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$12.3$3.47$8.79$21.3$23.2$1.93
2024Detailed filing. Detailed filing data is available for this year.$15.0$4.52$10.5$30.0$30.8$0.76
2023Detailed filing. Detailed filing data is available for this year.$14.9$4.05$10.8$32.8$34.2$1.38
2022Detailed filing. Detailed filing data is available for this year.$14.9$3.00$11.9$31.2$30.7$0.56
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.3$4.18$12.1$25.5$23.8$1.73
2020Detailed filing. Detailed filing data is available for this year.$13.1$3.13$10.0$21.5$20.2$1.29
2019Detailed filing. Detailed filing data is available for this year.$11.2$2.12$9.09$20.2$19.1$1.07
2018Detailed filing. Detailed filing data is available for this year.$9.90$1.91$7.99$20.4$19.3$1.16
2017Detailed filing. Detailed filing data is available for this year.$8.41$1.60$6.81$16.8$16.4$0.35
2016Detailed filing. Detailed filing data is available for this year.$7.99$1.56$6.42$18.8$18.6$0.17
2015Detailed filing. Detailed filing data is available for this year.$7.75$1.43$6.33$18.2$17.9$0.29
2014Detailed filing. Detailed filing data is available for this year.$7.32$1.24$6.08$18.2$18.3$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.26$2.17$6.08$19.7
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.54$2.00$5.53$19.1
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.72$2.39$4.32$20.8