Civic Intelligence

Putnam County Comprehensive Services Inc.

990 • Fiscal year 2019 • EIN 35-1299026

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 15, 2019

630 Tennessee StreetGreencastle, IN 46135

(765) 653-9763

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.07x

Higher debt load relative to assets than 32% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

20th percentile

0.06x

Higher debt load relative to revenue than 20% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

49th percentile

2.7%

Higher net margin than 49% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

13th percentile

$0

Higher top officer pay than 13% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

59th percentile

6.3%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

1.0%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Assets

Up

$11,078,150

Up $656,125 (+6.3%) from 2018

Net Assets

Up

$10,292,447

Up $410,311 (+4.2%) from 2018

Liabilities

Up

$785,703

Up $245,814 (+46%) from 2018

Revenue

Up

$13,122,178

Up $129,355 (+1.0%) from 2018

Expenses

Up

$12,765,133

Up $194,671 (+1.5%) from 2018

Net Income

Down

$357,045

Down $65,316 (-15%) from 2018

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $7,658,398Liabilities 2011: $796,601Net Assets 2011: $6,861,7972011Assets 2012: $7,938,633Liabilities 2012: $659,704Net Assets 2012: $7,278,9292012Assets 2013: $8,405,306Liabilities 2013: $634,289Net Assets 2013: $7,771,0172013Assets 2014: $8,744,469Liabilities 2014: $662,411Net Assets 2014: $8,082,0582014Assets 2015: $9,247,467Liabilities 2015: $850,516Net Assets 2015: $8,396,9512015Assets 2016: $9,836,585Liabilities 2016: $824,834Net Assets 2016: $9,011,7512016Assets 2017: $10,080,205Liabilities 2017: $475,755Net Assets 2017: $9,604,4502017Assets 2018: $10,422,025Liabilities 2018: $539,889Net Assets 2018: $9,882,1362018Assets 2019: $11,078,150Liabilities 2019: $785,703Net Assets 2019: $10,292,4472019Assets 2020: $11,270,295Liabilities 2020: $1,184,166Net Assets 2020: $10,086,1292020Assets 2021: $11,861,218Liabilities 2021: $1,112,582Net Assets 2021: $10,748,6362021Assets 2022: $12,885,563Liabilities 2022: $1,881,739Net Assets 2022: $11,003,8242022Assets 2023: $13,589,343Liabilities 2023: $2,510,802Net Assets 2023: $11,078,5412023Assets 2024: $13,118,162Liabilities 2024: $1,051,721Net Assets 2024: $12,066,4412024Assets 2025: $14,006,963Liabilities 2025: $1,351,901Net Assets 2025: $12,655,0622025

Highlighted filing

2019

Assets$11,078,150
Liabilities$785,703
Net Assets$10,292,447

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2011: $7,902,9622011Expenses 2012: $8,255,3622012Expenses 2013: $8,381,4292013Revenue 2014: $9,342,775Expenses 2014: $9,031,734Net Income 2014: $311,0412014Revenue 2015: $9,753,978Expenses 2015: $9,250,036Net Income 2015: $503,9422015Revenue 2016: $11,088,124Expenses 2016: $10,319,166Net Income 2016: $768,9582016Revenue 2017: $11,845,413Expenses 2017: $11,093,926Net Income 2017: $751,4872017Revenue 2018: $12,992,823Expenses 2018: $12,570,462Net Income 2018: $422,3612018Revenue 2019: $13,122,178Expenses 2019: $12,765,133Net Income 2019: $357,0452019Revenue 2020: $13,026,681Expenses 2020: $12,796,328Net Income 2020: $230,3532020Revenue 2021: $13,501,114Expenses 2021: $12,871,984Net Income 2021: $629,1302021Revenue 2022: $14,039,238Expenses 2022: $13,827,522Net Income 2022: $211,7162022Revenue 2023: $14,373,392Expenses 2023: $14,330,195Net Income 2023: $43,1972023Revenue 2024: $17,250,184Expenses 2024: $16,410,817Net Income 2024: $839,3672024Revenue 2025: $16,209,839Expenses 2025: $15,635,352Net Income 2025: $574,4872025

Highlighted filing

2019

Revenue$13,122,178
Expenses$12,765,133
Net Income$357,045
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$13,135,378
Mission and Program Overview

Mission

Serve individuals with mental and physical disabilities in order for them to reach their potential

Serve disabled individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$9,882,136$10,292,447▲ $410,311
Land, Buildings, and Equipment, Net$4,275,089$4,252,042▼ $23,047
Savings and Temporary Cash Investments$2,068,305$2,650,822▲ $582,517
Cash and Non-Interest-Bearing Accounts$2,568,690$2,498,264▼ $70,426
Accounts Receivable$1,129,061$1,396,189▲ $267,128
Prepaid Expenses and Deferred Charges$118,336$9,341▼ $108,995
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$10,422,025$11,078,150▲ $656,125
Other Assets Total$262,544$271,492▲ $8,948
Liabilities
Other Liabilities$388,808$737,606▲ $348,798
Accounts Payable and Accrued Expenses$151,081$48,097▼ $102,984
Total Liabilities$539,889$785,703▲ $245,814
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,882,136$10,292,447▲ $410,311
Total Liabilities and Net Assets / Fund Balance$10,422,025$11,078,150▲ $656,125

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,785,866$2,379,781$6,165,647
Other Land Buildings$244,747$650,327$895,074
Equipment$68,587$248,309$316,896
Land$152,842-$152,842
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ken HeekePresident
Sue MurrayVice-president
Barbara SouthDirector
James EnsleyDirector
John MooreDirector
Matt WelkerSecretary
Sue MccuneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$13,054,653
Investment Income
$66,925
Other Revenue
$600
Change in Net Assets
$357,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,499,841
Other Expenses$2,265,292
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$10,357,073--$10,357,073
Depreciation Depletion$310,276--$310,276
Fees for Services Other$282,890--$282,890
Other Expenses$214,556--$214,556
Travel$166,538--$166,538
Occupancy$164,156--$164,156
Current Officers, Directors, Trustees, and Key Employees$142,768--$142,768
Office Expenses$80,652--$80,652
Fees for Services Accounting$73,156--$73,156
Insurance$64,926--$64,926
All Other Expenses$39,494--$39,494
Advertising$5,309--$5,309
Total Functional Expenses$12,765,133$0$0$12,765,133
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$639,736
Other Liabilities$91,865
Accrued Property Taxes$5,644
Sales Tax Payable$361
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 7A

Members and the board appoint board members

Form 990, Part VI, Section A, Line 8B

No subcommittee can make a board decision without the approval of the full board

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

The board approves the return the first meeting after the return is filed.

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

Members sign statement annually

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

Independent board members set the executive director's salary

Form 990, Part VI, Section C, Line 19

All documents are available to members upon request and its conflict of interest policy

Filing and Contact Details

Filer

Filer Name
Putnam County Comprehensive Services Inc
EIN
35-1299026
Phone
7656539763
Address
630 TENNESSEE STREET, GREENCASTLE, IN 46135

Signing Officer

Name
Andrew Ranck
Title
Executive Director
Phone
7656539763
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ken Heeke
Formed
1968
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
589
Volunteers
0

Preparer

Firm
Pershing & Company Inc
Address
20 CENTRAL SQUARE, GREENCASTLE, IN 46135
Preparer
David L Faust CPA
Phone
7656534120
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0903165
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt013785231
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0102792
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt058678
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0121468
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0282938
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97990
IRS990ScheduleA/PublicSupportPY170Pct00.98330
IRS990ScheduleA/PublicSupportTotal170Amt013785231
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt011772620
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01109446
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0903165
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt013785231
IRS990ScheduleA/TotalSupportAmt014068169
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt03785866
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02379781
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06165647
IRS990ScheduleD/EquipmentGrp/BookValueAmt068587
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0248309
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0316896
IRS990ScheduleD/LandGrp/BookValueAmt0152842
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0152842
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0244747
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0650327
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0895074
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0639736
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1361
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt291865
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35644
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PROPERTY TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04252042
IRS990ScheduleD/TotalLiabilityAmt0737606
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS AND THE BOARD APPOINT BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO SUBCOMMITTEE CAN MAKE A BOARD DECISION WITHOUT THE APPROVAL OF THE FULL BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD APPROVES THE RETURN THE FIRST MEETING AFTER THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS SIGN STATEMENT ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INDEPENDENT BOARD MEMBERS SET THE EXECUTIVE DIRECTOR'S SALARY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS ARE AVAILABLE TO MEMBERS UPON REQUEST AND ITS CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 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/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt010422025
IRS990/TotalAssetsEOYAmt011078150
IRS990/TotalAssetsGrp/BOYAmt010422025
IRS990/TotalAssetsGrp/EOYAmt011078150
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt0589
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt012765133
IRS990/TotalFunctionalExpensesGrp/TotalAmt012765133
IRS990/TotalGrossUBIAmt0135954
IRS990/TotalLiabilitiesBOYAmt0539889
IRS990/TotalLiabilitiesEOYAmt0785703
IRS990/TotalLiabilitiesGrp/BOYAmt0539889
IRS990/TotalLiabilitiesGrp/EOYAmt0785703
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09882136
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt010292447
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt012765133
IRS990/TotalProgramServiceRevenueAmt013054653
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012986224
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt013122178
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0135954
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt010422025
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt011078150
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0166538
IRS990/TravelGrp/TotalAmt0166538
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0630 TENNESSEE STREET
IRS990/USAddress/CityNm0GREENCASTLE
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046135
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW RANCK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07656539763
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PUTNAM COUNTY COMPREHENSIVE SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0PUTN
ReturnHeader/Filer/EIN0351299026
ReturnHeader/Filer/PhoneNum07656539763
ReturnHeader/Filer/USAddress/AddressLine1Txt0630 TENNESSEE STREET
ReturnHeader/Filer/USAddress/CityNm0GREENCASTLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046135
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DD731E2AECE697CE44C60DD13AE671C4C8CF18C7
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId03A7DBAC7FC7CB94CCEC46FB1A390A410E8DAB749
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.174.168.238
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0US
ReturnHeader/FilingSecurityInformation/IPTm009:55:29
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351402437
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PERSHING & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt020 CENTRAL SQUARE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENCASTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046135
ReturnHeader/PreparerPersonGrp/PhoneNum07656534120
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L FAUST CPA
ReturnHeader/ReturnTs02019-11-15T10:17:04-06:00
ReturnHeader/ReturnTypeCd0990

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$1.35$12.7$16.2$15.6$0.57
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$1.05$12.1$17.3$16.4$0.84
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.6$2.51$11.1$14.4$14.3$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$1.88$11.0$14.0$13.8$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$1.11$10.7$13.5$12.9$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$1.18$10.1$13.0$12.8$0.23
2019Detailed filing. Detailed filing data is available for this year.$11.1$0.79$10.3$13.1$12.8$0.36
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.4$0.54$9.88$13.0$12.6$0.42
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.1$0.48$9.60$11.8$11.1$0.75
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.84$0.82$9.01$11.1$10.3$0.77
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.25$0.85$8.40$9.75$9.25$0.50
2014Detailed filing. Detailed filing data is available for this year.$8.74$0.66$8.08$9.34$9.03$0.31
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.41$0.63$7.77$8.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.94$0.66$7.28$8.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.66$0.80$6.86$7.90