Civic Intelligence

Paul Phillippe Resource Center Inc

EIN 35-1759676 • 501(c)3 • Frankfort, IN

Profile

Designed to fulfill the needs of clinton county residents over the age of 55.

401 W Walnut StreetFrankfort, IN 46041

www.clintonpprc.weebly.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.04x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

3.9%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

48th percentile

3.3%

Faster asset growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

64th percentile

16%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$1,320,557

Up $98,413 (+8.1%) from 2023

Liabilities

Down

$39,096

Down $11,317 (-22%) from 2023

Net Assets

Up

$1,281,461

Up $109,730 (+9.4%) from 2023

Revenue

Up

$969,177

Up $7,143 (+0.7%) from 2023

Expenses

Down

$931,418

Down $50,843 (-5.2%) from 2023

Net Income

Up

$37,759

Up $57,986 (+287%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $564,434Liabilities 2011: $8,164Net Assets 2011: $556,2702011Assets 2012: $525,542Liabilities 2012: $6,166Net Assets 2012: $519,3762012Assets 2013: $455,549Liabilities 2013: $4,376Net Assets 2013: $451,1732013Assets 2014: $808,681Liabilities 2014: $3,480Net Assets 2014: $805,2012014Assets 2015: $818,082Liabilities 2015: $3,390Net Assets 2015: $814,6922015Assets 2016: $754,720Liabilities 2016: $4,035Net Assets 2016: $750,6852016Assets 2017: $876,421Liabilities 2017: $1,147Net Assets 2017: $875,2742017Assets 2018: $912,023Liabilities 2018: $1,681Net Assets 2018: $910,3422018Assets 2019: $1,055,427Liabilities 2019: $1,848Net Assets 2019: $1,053,5792019Assets 2020: $1,164,128Liabilities 2020: $4,099Net Assets 2020: $1,160,0292020Assets 2021: $1,197,299Liabilities 2021: $3,022Net Assets 2021: $1,194,2772021Assets 2022: $977,187Liabilities 2022: $81,874Net Assets 2022: $895,3132022Assets 2023: $1,222,144Liabilities 2023: $50,413Net Assets 2023: $1,171,7312023Assets 2024: $1,320,557Liabilities 2024: $39,096Net Assets 2024: $1,281,4612024

Highlighted filing

2024

Assets$1,320,557
Liabilities$39,096
Net Assets$1,281,461

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $645,2442011Expenses 2012: $622,1262012Revenue 2013: $512,414Expenses 2013: $580,617Net Income 2013: -$68,2032013Revenue 2014: $945,456Expenses 2014: $591,428Net Income 2014: $354,0282014Revenue 2015: $618,209Expenses 2015: $598,037Net Income 2015: $20,1722015Revenue 2016: $537,019Expenses 2016: $624,039Net Income 2016: -$87,0202016Revenue 2017: $730,103Expenses 2017: $612,706Net Income 2017: $117,3972017Revenue 2018: $675,359Expenses 2018: $605,677Net Income 2018: $69,6822018Revenue 2019: $705,955Expenses 2019: $636,919Net Income 2019: $69,0362019Revenue 2020: $627,010Expenses 2020: $683,683Net Income 2020: -$56,6732020Revenue 2021: $618,795Expenses 2021: $639,263Net Income 2021: -$20,4682021Revenue 2022: $584,144Expenses 2022: $735,880Net Income 2022: -$151,7362022Revenue 2023: $962,034Expenses 2023: $982,261Net Income 2023: -$20,2272023Revenue 2024: $969,177Expenses 2024: $931,418Net Income 2024: $37,7592024

Highlighted filing

2024

Revenue$969,177
Expenses$931,418
Net Income$37,759

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.04$1.28$0.97$0.93$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.22$0.05$1.17$0.96$0.98$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.98$0.08$0.90$0.58$0.74$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.19$0.62$0.64$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.16$0.00$1.16$0.63$0.68$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.05$0.71$0.64$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.68$0.61$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.73$0.61$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.54$0.62$0.09
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.81$0.62$0.60$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.95$0.59$0.35
2013Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.45$0.51$0.58$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.01$0.52$0.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.56$0.01$0.56$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 30, 2025
Return Version
2024v5.0
Gross Receipts
$969,177
Mission and Program Overview

Mission

Designed to fulfill the needs

Designed to fulfill the needs of clinton county residents over the age of 55.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$556,245$644,894▲ $88,649
Pledges and Grants Receivable$106,850$108,906▲ $2,056
Cash and Non-Interest-Bearing Accounts$35,404$90,427▲ $55,023
Savings and Temporary Cash Investments$54,271$54,271→ $0
Accounts Receivable$11,039$6,969▼ $4,070
Prepaid Expenses and Deferred Charges$5,316--
Total Assets$1,222,144$1,320,557▲ $98,413
Other Assets Total$453,019$415,090▼ $37,929
Liabilities
Accounts Payable and Accrued Expenses$49,713$38,396▼ $11,317
Other Liabilities$700$700→ $0
Total Liabilities$50,413$39,096▼ $11,317
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$713,862$851,034▲ $137,172
Net Assets With Donor Restrictions$457,869$430,427▼ $27,442
Total Net Assets Fund Balance$1,171,731$1,281,461▲ $109,730
Total Liabilities and Net Assets / Fund Balance$1,222,144$1,320,557▲ $98,413

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$266,724$673,836$940,560
Buildings$347,760$208,529$556,289
Land$30,410-$30,410
Other Assets Org$415,090--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$448,119-▲ $81,891$114,920$415,090
2023$364,143-▲ $92,853$8,877$448,119
2022$576,371-▼ $139,129$73,099$364,143
2021$521,655-▲ $63,741$9,025$573,371
2020$394,531-▲ $169,834$42,710$521,655
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dawn R LaytonExecutive DiFT$83,847$83,847
Jacquelyn KauffmanAdministratiFT$57,097$57,097

Board Members and Trustees

NameTitle
Joan WoodPresident
Bob ShaferDirector
Josh LeeDirector
Pat DayDirector
Peggy WilliamsDirector
Tammy MossDirector
Sue WolfeSecretary
Rita BettsTreasurer
Karen ButcherVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$755,727
Program Service Revenue
$202,424
Investment Income
$10,583
Other Revenue
$443
All Other Contributions
$95,593
Change in Net Assets
$37,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$969,177
Revenue Not Reported on Form 990
$71,971
Total Revenue per Audited Statements
$1,041,148
Total Revenue per Form 990
$969,177
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$538,880
Other Expenses$392,538
Total Fundraising Expense$40,961
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$350,234$3,815$674$354,723
Current Officers, Directors, Trustees, and Key Employees$68,014$45,288$29,346$142,648
Depreciation Depletion$100,415$2,135$1,305$103,855
Insurance$50,752$1,286$785$52,823
Payroll Taxes$34,906$4,098$2,505$41,509
Occupancy$33,069$3,883$2,374$39,326
Office Expenses$16,538$190$116$16,844
Fees for Services Accounting-$12,230-$12,230
Other Expenses$7,006-$3,469$7,006
Conferences and Meetings$6,323--$6,323
Travel$3,935--$3,935
Advertising$236-$387$623
All Other Expenses$312--$312
Total Functional Expenses$817,532$72,925$40,961$931,418

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$931,418
Total Expenses per Audited Statements$931,418
Total Expenses per Form 990$931,418
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
Deposits Held$700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

A draft of form 990 was submitted to the board of directors for review, questions, and suggestions prior to the september 2025 meeting, at which time it was approved by the board for filing.

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

All directors are required to review and sign the conflict of interest policy when they begin their service. Annually, directors are expected to review the policy and sign a statement that there are no conflicts of interest.

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

The independent board of directors evaluates and determines the compensation of the executive director annually. This was last done in october 2024. Compensation of other officers and key employees is set by the executive director.

Form 990, Page 6, Part VI, Line 19

Copies of governing documents, conflict of interest policy, and financial statements are available to the public for review upon request at the office of the corporation during regular business hours.

Filing and Contact Details

Filer

Filer Name
Paul Phillippe Resource Center Inc
EIN
35-1759676
Phone
7656594060
Address
401 W WALNUT STREET, FRANKFORT, IN 46041

Signing Officer

Name
Dawn R Layton
Title
Executive Director
Phone
7656594060
Signed
2025-09-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dawn R Layton
Formed
1976
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
23
Volunteers
35

Preparer

Firm
Dwc Cpas LLC
Address
3454 DOUGLAS RD, SOUTH BEND, IN 46635
Preparer
Brian Oberlie CPA
Phone
5742339366
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in beneficial interest in trust 71,971

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Distributions of income are available for unrestricted use. Distributions of prinipal are available for the requested and approved use of funds.

Schedule D, Page 3, Part X

We are generally exempt from income tax under internal revenue code section 501(c)(3) and a similar section of the indiana code. Consequently, the accompanying financial statements generally contain no provision for income taxes. We are classified by the internal revenue service as other than a private foundation under internal revenue code section 509(a)(1). We recognize 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 our tax-exempt status and positions related to the potential sources of unrelated business taxable income. We have 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. We classify interest and penalties, if any, associated with uncertain tax positions as a component of income tax expense. There was no accrued interest or any penalties related to unrecognized tax benefits at either december 31, 2024 and 2023, or any interest or penalties expense related to unrecognized tax benefits for the years then ended. We are no longer subject to examination by the internal revenue service or the state of indiana for years prior to 2021.

Schedule D, Page 4, Part XI, Line 2D

Change in beneficial interest in trust held by others 71,971 481(a) adjustment income 0

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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0DESIGNED TO FULFILL THE NEEDS OF CLINTON COUNTY RESIDENTS OVER THE AGE OF 55.
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc2SUPPLIES AND ACTIVITIES
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IRS990/PrincipalOfficerNm0DAWN R LAYTON
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt142221
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDE A RESOURCE CENTER FROM WHICH OLDER ADULTS IN CLINTON COUNTY RECEIVE VARIOUS SERVICES.
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt054271
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0755727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0635430
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0758595
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0529726
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02869815
IRS990ScheduleA/TotalSupportAmt02931628
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0347760
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0208529
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0556289
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0448119
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0415090
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0448119
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt092853
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt08877
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0576371
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0364143
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-139129
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt073099
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0573371
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt09025
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0521655
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt042710
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0673836
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IRS990ScheduleD/ExpensesSubtotalAmt0931418
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt030410
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0415090
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BENEFICIAL INTEREST IN CHARITABLE TR
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS HELD
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DISTRIBUTIONS OF INCOME ARE AVAILABLE FOR UNRESTRICTED USE. DISTRIBUTIONS OF PRINIPAL ARE AVAILABLE FOR THE REQUESTED AND APPROVED USE OF FUNDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1WE ARE GENERALLY EXEMPT FROM INCOME TAX UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND A SIMILAR SECTION OF THE INDIANA CODE. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS GENERALLY CONTAIN NO PROVISION FOR INCOME TAXES. WE ARE CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS OTHER THAN A PRIVATE FOUNDATION UNDER INTERNAL REVENUE CODE SECTION 509(A)(1). WE RECOGNIZE 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 OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE 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. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER DECEMBER 31, 2024 AND 2023, OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CHANGE IN BENEFICIAL INTEREST IN TRUST HELD BY OTHERS 71,971 481(A) ADJUSTMENT INCOME 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0415090
IRS990ScheduleD/TotalExpensesPerForm990Amt0931418
IRS990ScheduleD/TotalLiabilityAmt0700
IRS990ScheduleD/TotalRevenuePerForm990Amt0969177
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 WAS SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW, QUESTIONS, AND SUGGESTIONS PRIOR TO THE SEPTEMBER 2025 MEETING, AT WHICH TIME IT WAS APPROVED BY THE BOARD FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DIRECTORS ARE REQUIRED TO REVIEW AND SIGN THE CONFLICT OF INTEREST POLICY WHEN THEY BEGIN THEIR SERVICE. ANNUALLY, DIRECTORS ARE EXPECTED TO REVIEW THE POLICY AND SIGN A STATEMENT THAT THERE ARE NO CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INDEPENDENT BOARD OF DIRECTORS EVALUATES AND DETERMINES THE COMPENSATION OF THE EXECUTIVE DIRECTOR ANNUALLY. THIS WAS LAST DONE IN OCTOBER 2024. COMPENSATION OF OTHER OFFICERS AND KEY EMPLOYEES IS SET BY THE EXECUTIVE DIRECTOR.

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