Civic Intelligence

Elkhart Child Development Center Inc.

990 • Fiscal year 2020 • EIN 35-1163554

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 06, 2021

Organization Profilewww.elkhartchildcare.org
2121 Prairie StreetElkhart, IN 46517

(574) 293-5316

Siviq Scores

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

Liabilities / Assets

70th percentile

0.05x

Higher debt load relative to assets than 70% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

69th percentile

0.04x

Higher debt load relative to revenue than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

27th percentile

-11%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

92nd percentile

$51,494

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

24th percentile

-13%

Faster asset growth than 24% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

12%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$354,791

Down $54,787 (-13%) from 2019

Net Assets

Down

$337,948

Down $50,807 (-13%) from 2019

Liabilities

Down

$16,843

Down $3,980 (-19%) from 2019

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin27th percentile

Revenue

Up

$476,020

Up $52,593 (+12%) from 2019

Expenses

Up

$530,453

Up $46,422 (+9.6%) from 2019

Net Income

Up

-$54,433

Up $6,171 (+10%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$600K$400K$200K$0Assets 2011: $248,348Liabilities 2011: $3,004Net Assets 2011: $245,3442011Assets 2012: $288,684Liabilities 2012: $18,399Net Assets 2012: $270,2852012Assets 2013: $297,267Liabilities 2013: $447Net Assets 2013: $296,8202013Assets 2014: $337,321Liabilities 2014: $378Net Assets 2014: $336,9432014Assets 2015: $391,409Liabilities 2015: $7,747Net Assets 2015: $383,6622015Assets 2016: $477,242Liabilities 2016: $9,317Net Assets 2016: $467,9252016Assets 2017: $523,043Liabilities 2017: $9,084Net Assets 2017: $513,9592017Assets 2018: $454,776Liabilities 2018: $8,312Net Assets 2018: $446,4642018Assets 2019: $409,578Liabilities 2019: $20,823Net Assets 2019: $388,7552019Assets 2020: $354,791Liabilities 2020: $16,843Net Assets 2020: $337,9482020Assets 2021: $517,914Liabilities 2021: $160,648Net Assets 2021: $357,2662021Assets 2022: $599,896Liabilities 2022: $219,681Net Assets 2022: $380,2152022Assets 2023: $512,117Liabilities 2023: $8,121Net Assets 2023: $503,9962023Assets 2024: $590,664Liabilities 2024: $21,977Net Assets 2024: $568,6872024

Highlighted filing

2020

Assets$354,791
Liabilities$16,843
Net Assets$337,948
Open 2020 Filing

Operations Trend

Revenue Growth75th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $392,9312011Expenses 2012: $417,9052012Revenue 2013: $465,801Expenses 2013: $439,266Net Income 2013: $26,5352013Revenue 2014: $493,846Expenses 2014: $453,723Net Income 2014: $40,1232014Revenue 2015: $549,384Expenses 2015: $502,317Net Income 2015: $47,0672015Revenue 2016: $577,710Expenses 2016: $494,487Net Income 2016: $83,2232016Revenue 2017: $521,304Expenses 2017: $478,003Net Income 2017: $43,3012017Revenue 2018: $409,356Expenses 2018: $476,466Net Income 2018: -$67,1102018Revenue 2019: $423,427Expenses 2019: $484,031Net Income 2019: -$60,6042019Revenue 2020: $476,020Expenses 2020: $530,453Net Income 2020: -$54,4332020Revenue 2021: $521,715Expenses 2021: $507,332Net Income 2021: $14,3832021Revenue 2022: $602,751Expenses 2022: $575,487Net Income 2022: $27,2642022Revenue 2023: $722,633Expenses 2023: $602,318Net Income 2023: $120,3152023Revenue 2024: $745,469Expenses 2024: $684,611Net Income 2024: $60,8582024

Highlighted filing

2020

Revenue$476,020
Expenses$530,453
Net Income-$54,433
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 6, 2021
Return Version
2020v4.1
Gross Receipts
$476,440
Mission and Program Overview

Mission

To provide high quality child care and educational services to children of lower income families in Elkhart county, which includes physical, social, emotional and intellectual development of the child, while strengthening the family unit.

To provide high quality comprehensive child care services primarily to children of lower income families while working to educate and the strengthen the primary family unit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$226,940$177,203▼ $49,737
Land, Buildings, and Equipment, Net$123,022$127,806▲ $4,784
Pledges and Grants Receivable$17,965$18,245▲ $280
Accounts Receivable$2,695$3,795▲ $1,100
Prepaid Expenses and Deferred Charges$1,006$1,006→ $0
Cash and Non-Interest-Bearing Accounts$15,304$464▼ $14,840
Total Assets$409,578$354,791▼ $54,787
Other Assets Total$22,646$26,272▲ $3,626
Liabilities
Accounts Payable and Accrued Expenses$14,188$11,029▼ $3,159
Unsecured Notes Loans Payable$6,397$3,862▼ $2,535
Deferred Revenue$238$1,952▲ $1,714
Total Liabilities$20,823$16,843▼ $3,980
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$388,755$337,948▼ $50,807
Total Net Assets Fund Balance$388,755$337,948▼ $50,807
Total Liabilities and Net Assets / Fund Balance$409,578$354,791▼ $54,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$83,858$414,909$498,767
Equipment$5,508$102,272$107,780
Land$36,926-$36,926
Leasehold Improvements$1,514$23,957$25,471
Other Assets Org$26,272--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$22,646$0▲ $3,626-$26,272
2019$19,751-▲ $2,895-$22,646
2018$20,136-▼ $385-$19,751
2017$17,404-▲ $2,732-$20,136
2016$16,363-▲ $1,041-$17,404
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Paula MumawExecutive DirectorFT$51,494$51,494

Board Members and Trustees

NameTitle
Melanie SizemorePresident
Heidi HerrVice President
Amanda YoderMember
Carol BennettMember
Tabitha MartinMember until March 2020
Bettie PresslerParent Rep
Nicole IngramTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$73,375
Program Service Revenue
$403,025
Investment Income
$-380
Other Revenue
$0
All Other Contributions
$775
Change in Net Assets
$-54,433

Audited Revenue Reconciliation

Revenue per Audited Statements
$476,020
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,626
Total Revenue per Audited Statements
$479,646
Total Revenue per Form 990
$476,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$417,422
Other Expenses$113,031
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$313,152$12,190-$325,342
Current Officers, Directors, Trustees, and Key Employees-$51,494-$51,494
Payroll Taxes$27,259$5,347-$32,606
Occupancy$22,954$1,997-$24,951
Depreciation Depletion$15,569$1,372-$16,941
Office Expenses-$11,863-$11,863
Insurance$5,497$484-$5,981
Fees for Services Accounting-$5,800-$5,800
Other Employee Benefits$4,247$833-$5,080
Pension Plan Contributions$2,424$476-$2,900
Advertising-$1,871-$1,871
Fees for Services Other$1,240$243-$1,483
All Other Expenses$1,061$193-$1,254
Other Expenses$865--$865
Conferences and Meetings$801--$801
Interest-$173-$173
Total Functional Expenses$436,117$94,336$0$530,453

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$530,453
Total Expenses per Audited Statements$530,453
Total Expenses per Form 990$530,453
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
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
No
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 A, line 6

“The members of the corporation shall consist of sponsoring member's general members and parental members all as more fully set forth in the Articles of Incorporation. All are community members.”

Form 990, Part VI, Section B, line 11B

“The form will be brought to the meeting and reviewed by the board. If there is not enough time to do this there will be an attachment emailed out to the member and they will mail in their questions if they have any and then a vote of approval or disapproval will be sent to the director at the center.”

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

“An annual board disclosure statement is filled out and signed by each member for the current reporting year.”

Form 990, Part VI, Section B, line 15A

“The director does an annual review on the lead staff and the lead staff do reviews on their assistants. The director then looks at all of the reviews. The Board of Directors sets the salary according to the education and experience for the Executive Director.”

Form 990, Part VI, Section C, line 19

“The governing documents and financial statements are available upon request for the same period of time as set forth in IRC Section 6104(d).”

Filing and Contact Details

Filer

Filer Name
Elkhart Child Development Center Inc
EIN
35-1163554
Phone
5742935316
Address
2121 Prairie Street, Elkhart, IN 46517

Signing Officer

Name
Paula Mumaw
Title
Executive Director
Phone
5748751557
Signed
2021-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paula Mumaw
Formed
1969
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
25
Volunteers
9

Preparer

Firm
Rsm US Llp
Address
30 South Wacker Dr Suite 3300, Chicago, IL 60606-3392
Preparer
Rebekuh Eley
Phone
3126343400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

“Change in value of beneficial interest in assets held by others 3,626.”

Financial Statement Notes

Part V, Line 4:

“Currently distributions from the endowment fund are included in contributions revenue and used for general expenses and salary reimbursement for staff.”

Part X, Line 2:

“The Organization is exempt from income tax under Internal Revenue Code Section 501(c)(3) and a similar section of the Indiana Code, except for tax on income derived from business activities that are unrelated to our exempt purpose. We have been determined to not be a private foundation under Internal Revenue Code Section 509(a)(1). The Organization recognizes 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 the tax-exempt status of the Organization and positions related to the potential sources of unrelated business taxable income. Management has 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. The Organization classifies 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 December 31, 2020 or 2019, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. The Organization is no longer subject to examination by the Internal Revenue Service or the State of Indiana for years prior to December 31, 2017.”

Part XI, Line 2D - Other Adjustments:

“Change in value of beneficial interest in assets held by others 3,626.”

Raw XML AppendixShowing 400 of 507 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt022646
IRS990/OtherAssetsTotalGrp/EOYAmt026272
IRS990/OtherChangesInNetAssetsAmt03626
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0833
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04247
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05080
IRS990/OtherExpensesGrp/Desc0Food Costs
IRS990/OtherExpensesGrp/Desc1Teaching Supplies
IRS990/OtherExpensesGrp/Desc2Dues and Subscriptions
IRS990/OtherExpensesGrp/ProgramServicesAmt036433
IRS990/OtherExpensesGrp/ProgramServicesAmt14615
IRS990/OtherExpensesGrp/ProgramServicesAmt2865
IRS990/OtherExpensesGrp/TotalAmt036433
IRS990/OtherExpensesGrp/TotalAmt14615
IRS990/OtherExpensesGrp/TotalAmt2865
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012190
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0313152
IRS990/OtherSalariesAndWagesGrp/TotalAmt0325342
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05347
IRS990/PayrollTaxesGrp/ProgramServicesAmt027259
IRS990/PayrollTaxesGrp/TotalAmt032606
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0476
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02424
IRS990/PensionPlanContributionsGrp/TotalAmt02900
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017965
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt018245
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01006
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01006
IRS990/PrincipalOfficerNm0Paula Mumaw
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1624410
IRS990/ProgramServiceRevenueGrp/Desc0Child Development
IRS990/ProgramServiceRevenueGrp/Desc1Fees for Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0295045
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1107566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0295045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1107566
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt042280
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-4786
IRS990/PYOtherExpensesAmt0109763
IRS990/PYOtherRevenueAmt0-766
IRS990/PYProgramServiceRevenueAmt0386699
IRS990/PYRevenuesLessExpensesAmt0-60604
IRS990/PYSalariesCompEmpBnftPaidAmt0374268
IRS990/PYTotalExpensesAmt0484031
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0423427
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-54433
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0403025
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0226940
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0177203
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt073375
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042280
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031718
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt030562
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074898
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0252833
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0133
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt080
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0141
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt099
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0493
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0403025
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0386699
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0378036
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0490984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0502644
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02161388
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt080
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0141
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt099
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0493
IRS990ScheduleA/InvestmentIncomeCYPct00.00020
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0-181
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt069
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-112
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt02414221
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0476400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0428979
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0409754
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0521546
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0577542
IRS990ScheduleA/Total509Grp/TotalAmt02414221
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0476440
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0429112
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0409834
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0521506
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0577710
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02414602
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/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt083858
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0414909
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0498767
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt022646
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt026272
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt03626
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt019751
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt022646
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020136
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt019751
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-385
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt017404
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020136
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02732
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt016363
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt017404
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01041
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05508
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0102272
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107780
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0530453
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LandGrp/BookValueAmt036926
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt036926
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01514
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt023957
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt025471
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt026272
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Elkhart Co Comm Foundation Endowment
IRS990ScheduleD/OtherRevenueAmt03626
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/RevenueNotReportedAmt03626
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0476020
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Currently distributions from the endowment fund are included in contributions revenue and used for general expenses and salary reimbursement for staff.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Organization is exempt from income tax under Internal Revenue Code Section 501(c)(3) and a similar section of the Indiana Code, except for tax on income derived from business activities that are unrelated to our exempt purpose. We have been determined to not be a private foundation under Internal Revenue Code Section 509(a)(1). The Organization recognizes 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 the tax-exempt status of the Organization and positions related to the potential sources of unrelated business taxable income. Management has 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. The Organization classifies 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 December 31, 2020 or 2019, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. The Organization is no longer subject to examination by the Internal Revenue Service or the State of Indiana for years prior to December 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Change in value of beneficial interest in assets held by others 3,626.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127806
IRS990ScheduleD/TotalBookValueOtherAssetsAmt026272

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$354,791
Liabilities
$16,843
Net assets
$337,948
Revenue
$476,020
Expenses
$530,453
Net income
-$54,433
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.91$0.22$5.69$7.45$6.85$0.61
2023Detailed filing. Detailed filing data is available for this year.$5.12$0.08$5.04$7.23$6.02$1.20
2022Detailed filing. Detailed filing data is available for this year.$6.00$2.20$3.80$6.03$5.75$0.27
2021Detailed filing. Detailed filing data is available for this year.$5.18$1.61$3.57$5.22$5.07$0.14
2020Detailed filing. Detailed filing data is available for this year.$3.55$0.17$3.38$4.76$5.30$0.54
2019Detailed filing. Detailed filing data is available for this year.$4.10$0.21$3.89$4.23$4.84$0.61
2018Detailed filing. Detailed filing data is available for this year.$4.55$0.08$4.46$4.09$4.76$0.67
2017Detailed filing. Detailed filing data is available for this year.$5.23$0.09$5.14$5.21$4.78$0.43
2016Detailed filing. Detailed filing data is available for this year.$4.77$0.09$4.68$5.78$4.94$0.83
2015Detailed filing. Detailed filing data is available for this year.$3.91$0.08$3.84$5.49$5.02$0.47
2014Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$4.94$4.54$0.40
2013Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$4.66$4.39$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.89$0.18$2.70$4.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.03$2.45$3.93