Civic Intelligence

Jasper Cnty Community Services Inc.

990 • Fiscal year 2022 • EIN 35-1362573

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

967 E Leopold StreetRensselaer, IN 47978-2916

(219) 987-7909

Siviq Scores

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

Liabilities / Assets

57th percentile

0.04x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

56th percentile

0.04x

Higher debt load relative to revenue than 56% of similar nonprofits.

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

Net Margin

50th percentile

6.4%

Higher net margin than 50% of similar nonprofits.

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

Top Officer Pay

80th percentile

$76,150

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

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

Asset Growth

63rd percentile

8.7%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

28th percentile

-8.9%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Up

$612,418

Up $48,947 (+8.7%) from 2021

Net Assets

Up

$588,097

Up $42,801 (+7.8%) from 2021

Liabilities

Up

$24,321

Up $6,146 (+34%) from 2021

Revenue

Down

$666,382

Down $65,257 (-8.9%) from 2021

Expenses

Up

$623,577

Up $34,816 (+5.9%) from 2021

Net Income

Down

$42,805

Down $100,073 (-70%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2014: $218,750Liabilities 2014: $12,079Net Assets 2014: $206,6712014Assets 2015: $219,379Liabilities 2015: $15,339Net Assets 2015: $204,0402015Assets 2016: $192,425Liabilities 2016: $10,288Net Assets 2016: $182,1372016Assets 2018: $244,044Liabilities 2018: $14,822Net Assets 2018: $229,2222018Assets 2020: $409,176Liabilities 2020: $9,945Net Assets 2020: $399,2312020Assets 2021: $563,471Liabilities 2021: $18,175Net Assets 2021: $545,2962021Assets 2022: $612,418Liabilities 2022: $24,321Net Assets 2022: $588,0972022Assets 2023: $660,052Liabilities 2023: $27,451Net Assets 2023: $632,6012023Assets 2024: $666,327Liabilities 2024: $30,716Net Assets 2024: $635,6112024Assets 2025: $642,913Liabilities 2025: $26,725Net Assets 2025: $616,1882025

Highlighted filing

2022

Assets$612,418
Liabilities$24,321
Net Assets$588,097

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2014: $544,927Expenses 2014: $562,831Net Income 2014: -$17,9042014Revenue 2015: $524,557Expenses 2015: $527,188Net Income 2015: -$2,6312015Revenue 2016: $486,991Expenses 2016: $508,894Net Income 2016: -$21,9032016Revenue 2018: $543,143Expenses 2018: $531,011Net Income 2018: $12,1322018Revenue 2020: $580,513Expenses 2020: $471,050Net Income 2020: $109,4632020Revenue 2021: $731,639Expenses 2021: $588,761Net Income 2021: $142,8782021Revenue 2022: $666,382Expenses 2022: $623,577Net Income 2022: $42,8052022Revenue 2023: $714,448Expenses 2023: $670,042Net Income 2023: $44,4062023Revenue 2024: $730,566Expenses 2024: $752,790Net Income 2024: -$22,2242024Revenue 2025: $709,452Expenses 2025: $734,882Net Income 2025: -$25,4302025

Highlighted filing

2022

Revenue$666,382
Expenses$623,577
Net Income$42,805
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jun 1, 2023
Return Version
2022v5.0
Gross Receipts
$668,235
Mission and Program Overview

Mission

To enhance the quality of life for all jasper county residents through education, nutrition, social activities, and specifically developed programs and services.

To provide services to low-income and disadvantaged individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$284,771$375,219▲ $90,448
Accounts Receivable$198,975$154,978▼ $43,997
Land, Buildings, and Equipment, Net$50,950$49,913▼ $1,037
Prepaid Expenses and Deferred Charges$26,978$32,308▲ $5,330
Total Assets$563,471$612,418▲ $48,947
Other Assets Total$1,797$0▼ $1,797
Liabilities
Accounts Payable and Accrued Expenses$16,378$19,754▲ $3,376
Other Liabilities$1,797$4,567▲ $2,770
Total Liabilities$18,175$24,321▲ $6,146
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$487,612$513,405▲ $25,793
Net Assets With Donor Restrictions$57,684$74,692▲ $17,008
Total Net Assets Fund Balance$545,296$588,097▲ $42,801
Total Liabilities and Net Assets / Fund Balance$563,471$612,418▲ $48,947

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$49,913$37,393$87,306
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon ColeeExecutive DirectorFT$76,150$76,150

Board Members and Trustees

NameTitle
William HollermanPresident
Russell OvertonVice President
Clifford RobinsonDirector
Dian FlinnDirector
Diane Sue RobinsonDirector
Ed Polletta JrDirector
Fern SigmanDirector
Fran ValadeDirector
Randy GannDirector
Sherry MelchiDirector
Sue KayeDirector
Debra NagelSecretary
Robert SouzaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$601,817
Program Service Revenue
$59,878
Investment Income
$0
Other Revenue
$4,687
All Other Contributions
$17,523
Change in Net Assets
$42,805

Audited Revenue Reconciliation

Revenue per Audited Statements
$666,382
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,853
Total Revenue per Audited Statements
$668,235
Total Revenue per Form 990
$666,382
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$373,680
Other Expenses$249,897
Total Fundraising Expense$8,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$229,515$61,952$6,063$297,530
Occupancy$67,409$16,790-$84,199
Insurance$77,492$4,427-$81,919
Current Officers, Directors, Trustees, and Key Employees$58,742$15,856$1,552$76,150
Depreciation Depletion$9,215$5,257-$14,472
Office Expenses$11,835$1,373$60$13,268
Fees for Services Accounting$5,390$1,610-$7,000
Travel$5,609$1,156-$6,765
Other Expenses$4,911$1,794$785$6,705
Advertising-$3,984-$3,984
Conferences and Meetings$497$330-$827
Total Functional Expenses$496,791$118,326$8,460$623,577

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$625,434
Expenses per Audited Statements$623,577
Total Expenses per Form 990$623,577
Expenses Not Reported on Form 990$1,857
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$2,214
Fundraising Direct Expenses$1,853
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
Capital Lease Liability$4,567
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

Members with the right to participate in the organization's governance

Form 990, Part VI, Section A, Line 7A

They elect and approve significant decisions of the governing board.

Form 990, Part VI, Section A, Line 7B

All governance and decisions approved by governing board.

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

990 presented to board for formal approval

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

All members are required to review on annual basis.

Form 990, Part VI, Section B, Line 15

The governing body reviews and approves on annual basis.

Form 990, Part VI, Section C, Line 19

The organization makes its public documents available at the office.

Filing and Contact Details

Filer

Filer Name
Jasper County Community Services I
EIN
35-1362573
Phone
2199877909
Address
967 E LEOPOLD STREET, RENSSELAER, IN 47978-2916
Doing Business As
Jasper County Community Services

Signing Officer

Name
Sharon Colee
Title
Executive Director
Phone
2199877909
Signed
2023-06-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Colee
Formed
1975
Legal Domicile
In
Voting Board Members
14
Independent Board Members
13
Employees
23
Volunteers
63

Preparer

Firm
Cna Tax Professionals Inc
Address
10475 CROSSPOINT BOULEVARD SUITE, 200, INDIANAPOLIS, IN 46256
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Book / tax depreciation difference -4.

Financial Statement Notes

PART X, LINE 2:

Part x - fin 48 footnote for the year ended december 31, the organization had no tax liability on unrelated business activity. The organization believes that it has appropriate support for any tax postions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISING 1,853.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Book / tax depreciation difference 4. Fundraising 1,853.

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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01797
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt0-4
IRS990/OtherExpensesGrp/Desc0BENEFICIARY EXPENSES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0785
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03797
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11794
IRS990/OtherExpensesGrp/ProgramServicesAmt018558
IRS990/OtherExpensesGrp/ProgramServicesAmt17618
IRS990/OtherExpensesGrp/ProgramServicesAmt24911
IRS990/OtherExpensesGrp/TotalAmt018558
IRS990/OtherExpensesGrp/TotalAmt112200
IRS990/OtherExpensesGrp/TotalAmt26705
IRS990/OtherLiabilitiesGrp/BOYAmt01797
IRS990/OtherLiabilitiesGrp/EOYAmt04567
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt04326
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04326
IRS990/OtherRevenueTotalAmt04326
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06063
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt061952
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0229515
IRS990/OtherSalariesAndWagesGrp/TotalAmt0297530
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt026978
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt032308
IRS990/PrincipalOfficerNm0SHARON COLEE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561000
IRS990/ProgramServiceRevenueGrp/Desc0PROJECT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt059878
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059878
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0678224
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0171012
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt053415
IRS990/PYRevenuesLessExpensesAmt0142878
IRS990/PYSalariesCompEmpBnftPaidAmt0417749
IRS990/PYTotalExpensesAmt0588761
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0731639
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt042805
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt059878
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0601817
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0678224
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0513770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0498268
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0448718
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02740797
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt059878
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04326
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010587
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012304
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02672
IRS990ScheduleA/OtherIncome170Grp/TotalAmt029889
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98920
IRS990ScheduleA/PublicSupportPY170Pct00.99010
IRS990ScheduleA/PublicSupportTotal170Amt02740797
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0601817
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0678224
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0513770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0498268
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0448718
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02740797
IRS990ScheduleA/TotalSupportAmt02770686
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/ExpensesNotReportedAmt01857
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0623577
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt01857
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt049913
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037393
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt087306
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE LIABILITY
IRS990ScheduleD/OtherRevenueAmt01853
IRS990ScheduleD/RevenueNotReportedAmt01853
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0666382
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X - FIN 48 FOOTNOTE FOR THE YEAR ENDED DECEMBER 31, THE ORGANIZATION HAD NO TAX LIABILITY ON UNRELATED BUSINESS ACTIVITY. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSTIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING 1,853.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 4. FUNDRAISING 1,853.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt049913
IRS990ScheduleD/TotalExpensesPerForm990Amt0623577
IRS990ScheduleD/TotalLiabilityAmt04567
IRS990ScheduleD/TotalRevenuePerForm990Amt0666382
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0668235
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0625434
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERS WITH THE RIGHT TO PARTICIPATE IN THE ORGANIZATION'S GOVERNANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THEY ELECT AND APPROVE SIGNIFICANT DECISIONS OF THE GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNANCE AND DECISIONS APPROVED BY GOVERNING BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 PRESENTED TO BOARD FOR FORMAL APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MEMBERS ARE REQUIRED TO REVIEW ON ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BODY REVIEWS AND APPROVES ON ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS PUBLIC DOCUMENTS AVAILABLE AT THE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOOK / TAX DEPRECIATION DIFFERENCE -4.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0563471

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