Civic Intelligence

Lawrence County Historial & Genealogical Society Inc.

990 • Fiscal year 2015 • EIN 35-1546346

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 15, 2016

929 15th StreetBedford, IN 47421

(812) 278-8575

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

24th percentile

0.02x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

7th percentile

-45%

Higher net margin than 7% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

30th percentile

-3.3%

Faster asset growth than 30% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

39th percentile

-0.3%

Faster revenue growth than 39% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,450,262

Down $49,282 (-3.3%) from 2014

Net Assets

Down

$1,448,247

Down $49,599 (-3.3%) from 2014

Liabilities

Up

$2,015

Up $317 (+19%) from 2014

Revenue

Down

$110,988

Down $318 (-0.3%) from 2014

Expenses

Up

$161,138

Up $8,809 (+5.8%) from 2014

Net Income

Down

-$50,150

Down $9,127 (-22%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,609,119Liabilities 2010: $900Net Assets 2010: $1,608,2192010Assets 2011: $1,567,620Liabilities 2011: $1,011Net Assets 2011: $1,566,6092011Assets 2012: $1,521,074Liabilities 2012: $880Net Assets 2012: $1,520,1942012Assets 2013: $1,536,614Liabilities 2013: $1,187Net Assets 2013: $1,535,4272013Assets 2014: $1,499,544Liabilities 2014: $1,698Net Assets 2014: $1,497,8462014Assets 2015: $1,450,262Liabilities 2015: $2,015Net Assets 2015: $1,448,2472015Assets 2016: $1,465,337Liabilities 2016: $2,041Net Assets 2016: $1,463,2962016Assets 2017: $1,680,959Liabilities 2017: $2,036Net Assets 2017: $1,678,9232017Assets 2018: $1,630,694Liabilities 2018: $1,669Net Assets 2018: $1,629,0252018Assets 2019: $1,568,863Liabilities 2019: $1,636Net Assets 2019: $1,567,2272019Assets 2020: $1,518,401Liabilities 2020: $1,492Net Assets 2020: $1,516,9092020Assets 2021: $1,501,752Liabilities 2021: $1,754Net Assets 2021: $1,499,9982021Assets 2022: $1,531,538Liabilities 2022: $1,916Net Assets 2022: $1,529,6222022Assets 2023: $1,583,686Liabilities 2023: $1,770Net Assets 2023: $1,581,9162023Assets 2024: $1,536,784Liabilities 2024: $2,332Net Assets 2024: $1,534,4522024

Highlighted filing

2015

Assets$1,450,262
Liabilities$2,015
Net Assets$1,448,247

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $139,1322010Expenses 2011: $149,6852011Expenses 2012: $150,2262012Revenue 2013: $119,436Expenses 2013: $156,590Net Income 2013: -$37,1542013Revenue 2014: $111,306Expenses 2014: $152,329Net Income 2014: -$41,0232014Revenue 2015: $110,988Expenses 2015: $161,138Net Income 2015: -$50,1502015Revenue 2016: $169,157Expenses 2016: $159,167Net Income 2016: $9,9902016Revenue 2017: $375,372Expenses 2017: $165,833Net Income 2017: $209,5392017Revenue 2018: $136,661Expenses 2018: $183,436Net Income 2018: -$46,7752018Revenue 2019: $129,747Expenses 2019: $201,061Net Income 2019: -$71,3142019Revenue 2020: $136,572Expenses 2020: $187,755Net Income 2020: -$51,1832020Revenue 2021: $158,202Expenses 2021: $186,179Net Income 2021: -$27,9772021Revenue 2022: $240,965Expenses 2022: $204,877Net Income 2022: $36,0882022Revenue 2023: $265,980Expenses 2023: $217,924Net Income 2023: $48,0562023Revenue 2024: $195,948Expenses 2024: $249,684Net Income 2024: -$53,7362024

Highlighted filing

2015

Revenue$110,988
Expenses$161,138
Net Income-$50,150
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 15, 2016
Return Version
2015v2.1
Gross Receipts
$113,683
Mission and Program Overview

Mission

To promote the history and genealogy of lawrence county, residents

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,239,039$1,194,087▼ $44,952
Savings and Temporary Cash Investments$214,319$203,252▼ $11,067
Cash and Non-Interest-Bearing Accounts$10,128$8,174▼ $1,954
Total Assets$1,499,544$1,450,262▼ $49,282
Other Assets Total$36,058$44,749▲ $8,691
Liabilities
Accounts Payable and Accrued Expenses$1,698$2,015▲ $317
Total Liabilities$1,698$2,015▲ $317
Net Assets / Fund Balance
Unrestricted Net Assets$1,441,146$1,391,841▼ $49,305
Permanently Rstr Net Assets$55,860$56,406▲ $546
Temporarily Rstr Net Assets$840--
Total Net Assets Fund Balance$1,497,846$1,448,247▼ $49,599
Total Liabilities and Net Assets / Fund Balance$1,499,544$1,450,262▼ $49,282

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,194,087$776,727$1,970,814
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$77,731
Program Service Revenue
$21,829
Investment Income
$6,978
Other Revenue
$4,450
All Other Contributions
$77,731
Change in Net Assets
$-50,150
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,041
Salaries, Compensation, and Employee Benefits$59,097
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,180--$54,180
Depreciation Depletion$50,258--$50,258
All Other Expenses$21,231--$21,231
Payroll Taxes$4,917--$4,917
Fees for Services Accounting-$4,070-$4,070
Other Expenses$3,825--$3,825
Total Functional Expenses$157,068$4,070$0$161,138
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Jim buher becky buher treasurer bod spouses

Form 990, Page 6, Part VI, Line 7A

Officers are elected annually by the board of directors.

Form 990, Page 6, Part VI, Line 7B

All major decisions are approved by the board of directors.

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

The board reviewed the tax return prior to filing.

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

The policies and procedures are reviewed annually or more often as needed by the board of directors.

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

The board annually reviews the staff compensation and compares the salary to other organizations in the geographic area.

Form 990, Page 6, Part VI, Line 19

Upon request the organization provides the documents.

Filing and Contact Details

Filer

Filer Name
Lawrence County Historical &
EIN
35-1546346
Phone
8122788575
Address
929 15TH STREET, BEDFORD, IN 47421

Signing Officer

Name
Rowena Cross-najafi
Title
President
Phone
8122788575
Signed
2016-02-15

Organization Details

Principal Officer
Rowena Cross-najafi
Formed
1988
Legal Domicile
In
Voting Board Members
11
Independent Board Members
11
Employees
5
Volunteers
55

Preparer

Firm
Turpen & Deckard LLC
Address
1509 J ST, BEDFORD, IN 47421
Preparer
Debra S Deckard CPA
Phone
8122754444
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers serve as board members, conduct events, perform routine office functions, and promote the organization.

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

To promote the history and genealogy of lawrence county indiana.

Form 990, Part IX, Line 24E

Repairs less 990t 2000 3,814 0 0 insurance less 990 t 1250 3,579 0 0 office supplies 3,485 0 0 cleaning 2,600 0 0 telephone 2,090 0 0 newsletter 1,136 0 0 computer repairs 848 0 0 internet 843 0 0 printing 807 0 0 dues & subscriptions 699 0 0 taxes 292 0 0 postage 269 0 0 advertising 234 0 0 brain games exp 220 0 0 kapshaw kapers halloween 175 0 0 sales tax 122 0 0 permits 10 0 0 finance charges 6 0 0 bank charges 2 0 0 misc 1 0 0 collection allowance -1 0 0

Form 990, Part XI, Line 9

Book / tax depreciation difference 3 rounding 254 add agency held fund 0 change in temp restricted net assets 840 change in perm restricted net assets -546 reclassify cfp temp rest to improvements 0 rounding 0 adjustment to prior year unrealized gain/loss 0 adjustment to beg bank balance due to date error 0 penalties 0 total 551

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPORTING SCHEDULE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART II, LINE 10
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt024801
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt03177
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt012440
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010868
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IRS990ScheduleA/TotalSupportAmt0323708
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01194087
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0776727
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01970814
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01194087
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS SERVE AS BOARD MEMBERS, CONDUCT EVENTS, PERFORM ROUTINE OFFICE FUNCTIONS, AND PROMOTE THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO PROMOTE THE HISTORY AND GENEALOGY OF LAWRENCE COUNTY INDIANA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JIM BUHER BECKY BUHER TREASURER BOD SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS ARE ELECTED ANNUALLY BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL MAJOR DECISIONS ARE APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD REVIEWED THE TAX RETURN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE POLICIES AND PROCEDURES ARE REVIEWED ANNUALLY OR MORE OFTEN AS NEEDED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE BOARD ANNUALLY REVIEWS THE STAFF COMPENSATION AND COMPARES THE SALARY TO OTHER ORGANIZATIONS IN THE GEOGRAPHIC AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8UPON REQUEST THE ORGANIZATION PROVIDES THE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REPAIRS LESS 990T 2000 3,814 0 0 INSURANCE LESS 990 T 1250 3,579 0 0 OFFICE SUPPLIES 3,485 0 0 CLEANING 2,600 0 0 TELEPHONE 2,090 0 0 NEWSLETTER 1,136 0 0 COMPUTER REPAIRS 848 0 0 INTERNET 843 0 0 PRINTING 807 0 0 DUES & SUBSCRIPTIONS 699 0 0 TAXES 292 0 0 POSTAGE 269 0 0 ADVERTISING 234 0 0 BRAIN GAMES EXP 220 0 0 KAPSHAW KAPERS HALLOWEEN 175 0 0 SALES TAX 122 0 0 PERMITS 10 0 0 FINANCE CHARGES 6 0 0 BANK CHARGES 2 0 0 MISC 1 0 0 COLLECTION ALLOWANCE -1 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10BOOK / TAX DEPRECIATION DIFFERENCE 3 ROUNDING 254 ADD AGENCY HELD FUND 0 CHANGE IN TEMP RESTRICTED NET ASSETS 840 CHANGE IN PERM RESTRICTED NET ASSETS -546 RECLASSIFY CFP TEMP REST TO IMPROVEMENTS 0 ROUNDING 0 ADJUSTMENT TO PRIOR YEAR UNREALIZED GAIN/LOSS 0 ADJUSTMENT TO BEG BANK BALANCE DUE TO DATE ERROR 0 PENALTIES 0 TOTAL 551
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART XI, LINE 9
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IRS990/TotalLiabilitiesGrp/EOYAmt02015
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt05666
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01002 17TH ST
IRS990/USAddress/CityNm0BEDFORD
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047421
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0LAWRENCECOUNTYHISTORY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROWENA CROSS-NAJAFI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08122788575
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAWRENCE COUNTY HISTORICAL &
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0GENEALOGICAL SOCIETY INC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.00$1.53$0.20$0.25$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.58$0.27$0.22$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.53$0.00$1.53$0.24$0.20$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.16$0.19$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.14$0.19$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.13$0.20$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.63$0.00$1.63$0.14$0.18$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.38$0.17$0.21
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.46$0.17$0.16$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.11$0.16$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.11$0.15$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.12$0.16$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.00$1.52$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.00$1.57$0.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.00$1.61$0.14