Civic Intelligence

Youth Service Bureau-Big Brothersbig Sisters of La Porte County Inc

990 • Fiscal year 2013 • EIN 35-1376320

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 28, 2014

906 Michigan Ave46350-3505

(219) 362-9587

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

82nd percentile

0.11x

Higher debt load relative to revenue than 82% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

52nd percentile

3.5%

Higher net margin than 52% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$48,455

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

56th percentile

5.2%

Faster asset growth than 56% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$400,184

Up $38,798 (+11%) from 2011

Net Assets

Up

$370,251

Up $46,439 (+14%) from 2011

Liabilities

Down

$29,933

Down $7,641 (-20%) from 2011

Revenue

$268,429

No earlier filing loaded for comparison.

Expenses

Down

$259,107

Down $20,318 (-7.3%) from 2011

Net Income

$9,322

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $465,315Liabilities 2010: $136,058Net Assets 2010: $329,2572010Assets 2011: $361,386Liabilities 2011: $37,574Net Assets 2011: $323,8122011Assets 2013: $400,184Liabilities 2013: $29,933Net Assets 2013: $370,2512013Assets 2014: $407,750Liabilities 2014: $36,105Net Assets 2014: $371,6452014Assets 2015: $377,937Liabilities 2015: $38,737Net Assets 2015: $339,2002015Assets 2016: $381,476Liabilities 2016: $30,298Net Assets 2016: $351,1782016Assets 2018: $403,923Liabilities 2018: $29,939Net Assets 2018: $373,9842018Assets 2019: $471,473Liabilities 2019: $35,583Net Assets 2019: $435,8902019Assets 2020: $515,985Liabilities 2020: $44,217Net Assets 2020: $471,7682020Assets 2021: $590,831Liabilities 2021: $43,973Net Assets 2021: $546,8582021Assets 2022: $567,983Liabilities 2022: $39,671Net Assets 2022: $528,3122022Assets 2023: $654,574Liabilities 2023: $44,470Net Assets 2023: $610,1042023Assets 2024: $795,569Liabilities 2024: $37,688Net Assets 2024: $757,8812024

Highlighted filing

2013

Assets$400,184
Liabilities$29,933
Net Assets$370,251

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $313,0282010Expenses 2011: $279,4252011Revenue 2013: $268,429Expenses 2013: $259,107Net Income 2013: $9,3222013Revenue 2014: $272,453Expenses 2014: $276,946Net Income 2014: -$4,4932014Revenue 2015: $228,201Expenses 2015: $247,660Net Income 2015: -$19,4592015Revenue 2016: $232,215Expenses 2016: $231,504Net Income 2016: $7112016Revenue 2018: $250,468Expenses 2018: $220,783Net Income 2018: $29,6852018Revenue 2019: $250,812Expenses 2019: $222,098Net Income 2019: $28,7142019Revenue 2020: $277,503Expenses 2020: $232,726Net Income 2020: $44,7772020Revenue 2021: $285,835Expenses 2021: $238,025Net Income 2021: $47,8102021Revenue 2022: $288,171Expenses 2022: $265,668Net Income 2022: $22,5032022Revenue 2023: $333,559Expenses 2023: $270,975Net Income 2023: $62,5842023Revenue 2024: $389,134Expenses 2024: $258,408Net Income 2024: $130,7262024

Highlighted filing

2013

Revenue$268,429
Expenses$259,107
Net Income$9,322
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 28, 2014
Return Version
2013v3.1
Gross Receipts
$275,489
Mission and Program Overview

Mission

Provide services promoting

Provide services promoting the development of youth into caring and responsible adults

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$209,261$230,441▲ $21,180
Land, Buildings, and Equipment, Net$130,870$123,472▼ $7,398
Cash and Non-Interest-Bearing Accounts$23,541$33,918▲ $10,377
Pledges and Grants Receivable$4,153$10,651▲ $6,498
Total Assets$369,527$400,184▲ $30,657
Other Assets Total$1,702$1,702→ $0
Liabilities
Accounts Payable and Accrued Expenses$27,558$29,933▲ $2,375
Mortgage Notes Payable Secured by Investment Property$9,279--
Total Liabilities$36,837$29,933▼ $6,904
Net Assets / Fund Balance
Unrestricted Net Assets$332,358$369,919▲ $37,561
Temporarily Rstr Net Assets$332$332→ $0
Total Net Assets Fund Balance$332,690$370,251▲ $37,561
Total Liabilities and Net Assets / Fund Balance$369,527$400,184▲ $30,657

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$120,998$119,373$240,371
Equipment$2,474$15,567$18,041
Other Securities$230,441--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steven BernthDirector Dev/exec DirectorFT$48,455$48,455

Board Members and Trustees

NameTitle
Beth LeroyDirector
Clay TurnerDirector
Elisabeth KincaidDirector
Gail JohnsonDirector
Jennifer SolnerDirector
Kate NapierDirector
Kathy TrevillianDirector
Lori LoftisDirector
Michelle ShirkDirector
Ron RosenbaumDirector
Sarah SeaburgDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$224,827
Program Service Revenue
$32,761
Investment Income
$9,041
Other Revenue
$1,800
All Other Contributions
$196,973
Change in Net Assets
$9,322

Audited Revenue Reconciliation

Revenue per Audited Statements
$268,429
Revenue Not Reported on Form 990
$28,239
Total Revenue per Audited Statements
$296,668
Total Revenue per Form 990
$268,429
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,551
Other Expenses$60,556
Total Fundraising Expense$7,686
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$123,598$5,173$5,174$133,945
Current Officers, Directors, Trustees, and Key Employees$44,712$1,872$1,872$48,456
Payroll Taxes$13,265$567$566$14,398
Office Expenses$8,585$2,774$0$11,359
Occupancy$8,469$1,718$0$10,187
Insurance$9,365$556$0$9,921
Depreciation Depletion$7,365$617$0$7,982
Fees for Services Accounting$3,953$47$0$4,000
Other Expenses$3,752$139$0$3,891
Payments to Affiliates$2,776$0$0$2,776
Other Employee Benefits$1,604$74$74$1,752
All Other Expenses$799$10$0$809
Interest$0$444$0$444
Total Functional Expenses$236,939$14,482$7,686$259,107

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$259,107
Total Expenses per Audited Statements$259,107
Total Expenses per Form 990$259,107
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$18,042$18,042$1,612$16,430
Event 2$7,506$7,506$2,608$4,898
Total Events$25,548$25,548$4,220$21,328
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
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
No
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
Filing and Contact Details

Filer

EIN
35-1376320
Phone
2193629587

Signing Officer

Name
Steven Bernth
Title
Executive Director
Phone
2193629587
Signed
2014-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steven Bernth
Formed
1972
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
6
Volunteers
382

Preparer

Preparer
Richard J Schmitt CPA
Phone
2193621515
Supplemental Narrative

Additional Explanations

Pt VI, Line 8A

Minutes of governing body meetings are maintained

Pt VI, Line 8B

N/A

Pt VI, Line 11B

All board members given opportunity to review office copy

Pt VI, Line 12C

ANNUAL QUESTIONAIRE

Pt VI, Line 19

AT OFFICE UPON REQUEST

Pt XI

Unrealized g/l on investments

Form 990EZ, Part I, Line 8

OFFICE RENTALS

Form 990EZ, Part I, Line 16

Special events-programs program supplies transportation education and training insurance telephone equipment maintenance bb/bs dues dues and subscriptions interest other expenses

Form 990EZ, Part II, Line 24

Grants/contributions receivable prepaid expenses

Form 990EZ, Part II, Line 26

Accounts payable loans payable

Form 990, Part III, Line 4D

After school programs: for youth ages 10 to 14. 13713. 0. 0.

Form 990, Part IX, Line 24F

Contract services 809. 799. 10. 0.

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IRS990/OtherExpensesGrp/ProgramServicesAmt33752
IRS990/OtherExpensesGrp/TotalAmt05476
IRS990/OtherExpensesGrp/TotalAmt1530
IRS990/OtherExpensesGrp/TotalAmt23181
IRS990/OtherExpensesGrp/TotalAmt33891
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt05173
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IRS990/PayrollTaxesGrp/FundraisingAmt0566
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0567
IRS990/PayrollTaxesGrp/ProgramServicesAmt013265
IRS990/PayrollTaxesGrp/TotalAmt014398
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt010651
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IRS990/PrincipalOfficerNm0STEVEN BERNTH
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt032761
IRS990/ProgSrvcAccomActy2Grp/Desc0TEEN COURT: DIVERTS JUVENILE OFFENDERS FROM GOVERNMENTAL PROBATION DEPARTMENTS AND OTHER JUDICIAL JUVENILE SANCTIONS. THE PROGRAM IS DESIGNED FOR FIRST TIME OFFENDERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt092962
IRS990/ProgSrvcAccomActy3Grp/Desc0KIDS ON THE BLOCK: TEACHERS AND CHILDREN ARE EDUCATED ABOUT THE CHILD ABUSE CYCLE. TAUGHT IN ELEMENTARY SCHOOLS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt017459
IRS990/ProgSrvcAccomActyOtherGrp/Desc0AFTER SCHOOL PROGRAMS: FOR YOUTH AGES 10 TO 14. PROVIDE A PLACE FOR AFTER SCHOOL CONSTRUCTIVE PROVIDE A PLACE FOR AFTER SCHOOL CONSTRUCTIVE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt013713
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IRS990/PYContributionsGrantsAmt0189529
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IRS990/PYInvestmentIncomeAmt06791
IRS990/PYOtherExpensesAmt062461
IRS990/PYOtherRevenueAmt01800
IRS990/PYProgramServiceRevenueAmt047557
IRS990/PYRevenuesLessExpensesAmt0-8406
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IRS990/PYTotalExpensesAmt0254083
IRS990/PYTotalRevenueAmt0245677
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IRS990/ReconcilationRevenueExpnssAmt09322
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01800
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt02206
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt1Description: SPECIAL EVENTS
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt22009: 1617.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt32010: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt42011: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt52012: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt62013: 0.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt7Description: MISC RECEIPTS
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt82009: 6566.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt92010: 2206.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt102011: 1507.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt112012: 1800.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt122013: 1800.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0257294
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0221467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01231330
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06378
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt018273
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011105
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt010917
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt053464
IRS990ScheduleA/InvestmentIncomeCYPct00
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01800
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02206
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IRS990ScheduleA/TotalSupportAmt01300290
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/EquipmentGrp/BookValueAmt02474
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015567
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IRS990ScheduleD/ExpensesSubtotalAmt0259107
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IRS990ScheduleD/RevenueSubtotalAmt0268429
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0123472
IRS990ScheduleD/TotalBookValueSecuritiesAmt0230441

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