Civic Intelligence

Whiting-Robertsdale Community Improvement Corporation

990 • Fiscal year 2023 • EIN 35-1772197

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

1417 119th StreetWhiting, IN 46394

(219) 659-0292

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

19th percentile

0.00x

Higher debt load relative to revenue than 19% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

87th percentile

41%

Higher net margin than 87% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

68th percentile

13%

Faster asset growth than 68% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

36%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,839,949

Up $212,579 (+13%) from 2022

Net Assets

Up

$1,839,520

Up $212,768 (+13%) from 2022

Liabilities

Down

$429

Down $189 (-31%) from 2022

Revenue

Up

$519,065

Up $138,368 (+36%) from 2022

Expenses

Up

$306,297

Up $27,579 (+9.9%) from 2022

Net Income

Up

$212,768

Up $110,789 (+109%) from 2022

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2017: $1,040,816Liabilities 2017: $364Net Assets 2017: $1,040,4522017Assets 2018: $1,153,409Liabilities 2018: $197Net Assets 2018: $1,153,2122018Assets 2019: $1,206,606Liabilities 2019: $165Net Assets 2019: $1,206,4412019Assets 2020: $1,370,693Liabilities 2020: $2Net Assets 2020: $1,370,6912020Assets 2021: $1,525,213Liabilities 2021: $440Net Assets 2021: $1,524,7732021Assets 2022: $1,627,370Liabilities 2022: $618Net Assets 2022: $1,626,7522022Assets 2023: $1,839,949Liabilities 2023: $429Net Assets 2023: $1,839,5202023Assets 2024: $2,143,082Liabilities 2024: $187Net Assets 2024: $2,142,8952024

Highlighted filing

2023

Assets$1,839,949
Liabilities$429
Net Assets$1,839,520

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2017: $364,257Expenses 2017: $260,528Net Income 2017: $103,7292017Revenue 2018: $387,527Expenses 2018: $274,767Net Income 2018: $112,7602018Revenue 2019: $398,092Expenses 2019: $344,865Net Income 2019: $53,2272019Revenue 2020: $409,307Expenses 2020: $245,060Net Income 2020: $164,2472020Revenue 2021: $351,390Expenses 2021: $197,307Net Income 2021: $154,0832021Revenue 2022: $380,697Expenses 2022: $278,718Net Income 2022: $101,9792022Revenue 2023: $519,065Expenses 2023: $306,297Net Income 2023: $212,7682023Revenue 2024: $637,959Expenses 2024: $334,584Net Income 2024: $303,3752024

Highlighted filing

2023

Revenue$519,065
Expenses$306,297
Net Income$212,768
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.0
Gross Receipts
$524,296
Mission and Program Overview

Mission

Whiting-robertsdale community improvement corporation supports community development and provides services in the city of whiting and the robertsdale neighborhood of hammond. The organizaton also provides social cultural and economic development programs for the community.

Whiting-robertsdale community improvement corporation supports community development and provides services in the city of whiting and the robertsdale neighborhood of hammond. The organization also provides social, cultural and economic development programs for the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,601,412$1,795,497▲ $194,085
Savings and Temporary Cash Investments-$1,039,550-
Cash and Non-Interest-Bearing Accounts$1,505,916$666,720▼ $839,196
Cap Stk Tr Prin Current Funds$25,340$44,023▲ $18,683
Total Assets$1,627,370$1,839,949▲ $212,579
Other Assets Total$121,454$133,679▲ $12,225
Liabilities
Accounts Payable and Accrued Expenses$618$429▼ $189
Total Liabilities$618$429▼ $189
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,626,752$1,839,520▲ $212,768
Total Liabilities and Net Assets / Fund Balance$1,627,370$1,839,949▲ $212,579

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$7,307-
Other Assets Org$133,679--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$121,454-▲ $19,004-$133,679
2022$149,605-▼ $21,393-$121,454
2021$136,987-▲ $19,857-$149,605
2020$129,018-▲ $14,880-$136,987
2019$114,513-▲ $21,373-$129,018
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian LowryDirector
Dan BotichDirector
John ToleikisDirector
Joni Ritzi WisniewskiDirector
Ken ZubeckDirector
Marty DybelDirector
Tom DabertinDirector
Joseph R ShimalaDirector/pre
Donna CafferataDirector/sec
Bruce StolmanDirector/tre
Tim Mills-groningerDirector/vic
Chris SarvanidisDirectpr
Revenue and Support

Revenue Composition

Contributions and Grants
$434,164
Program Service Revenue
$10,225
Investment Income
$69,135
Other Revenue
$5,541
All Other Contributions
$197,284
Change in Net Assets
$212,768
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$219,652
Grants and Similar Amounts Paid$86,645
Total Fundraising Expense$319
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$75,000--$75,000
All Other Expenses$14,649$134-$14,783
Other Expenses$13,035--$13,035
Fees for Services Accounting$9,324$3,150$126$12,600
Grants to Domestic Orgs$11,645--$11,645
Fees for Services Management$6,132$2,100$168$8,400
Advertising$3,543--$3,543
Fees for Service Investment Mgmnt Fees$1,167$394$16$1,577
Insurance$719$91$4$814
Occupancy$370$125$5$500
Total Functional Expenses$299,984$5,994$319$306,297
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of WhitingWhiting, IN-Food Pantry Operatio$7,845
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$8,735
Gaming Direct Expenses$3,194
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Deanne ShimalaSpouse of DirecAccounting/administrNo$21,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Any person eighteen years of age or older, as documented in the articles of incorporation may become a member upon application and payment of annual membership dues.

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

Article v, sections 1 and 5 of the bylaws of the organization outline the procedures by which the governing body is elected.

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

The bylaws of the organization may be altered, amended or repealed with new bylaws adopted by approval of fifty percent plus one of the membership of the corporation present at a meeting wherein said changes are presented upon 30 day notificaton of such to each member of the wrcic.

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

The completed form 990 was provided to each of the organization's board of directors for their opportunity to review and comment on the form 990 prior to filing.

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

On an annual basis during a board of director's meeting, the directors and officers disclose any potential conflicts of interest. These conflicts of interest are discussed in detail. The directors and officers are required to disclose any additional conflicts, if any, as they arise during the year.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request at its office located at 1417 - 119th street, whiting, in 46394.

Filing and Contact Details

Filer

Filer Name
Whiting-robertsdale Community
EIN
35-1772197
Phone
2196590292
Address
1417 119TH STREET, WHITING, IN 46394

Signing Officer

Name
Joseph R Shimala
Title
Director/president
Phone
2196590292
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph R Shimala
Formed
1989
Legal Domicile
In
Voting Board Members
12
Independent Board Members
11
Employees
0
Volunteers
100

Preparer

Firm
Great Lakes Accounting Llp
Address
8087 RANDOLPH ST, HOBART, IN 46342
Preparer
Charlene Dolbeer
Phone
2199450462
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Whiting-robertsdale community improvement corporation supports community development and provides services in the city of whiting and the robertsdale neighborhood of hammond. The organizaton also provides social cultural and economic development programs for the community.

Form 990

Relationship 1: cic director mr. Shimala is a vice president of peoples bank in whiting, indiana and cic director mr. Dybel is a director emiretus of said bank. The cic has funds on deposit at peoples bank. Relationship 2: cic director ms. Cafferata is an assistant vice president of centier bank in whiting, indiana. The cic has funds on deposit at centier bank. Relationship 3: cic director mr. Dabertin owns and worked for shared resource solutions, inc. Who has performed consulting services for the cities of whiting and hammond. Relationship 4: cic director mr. Lowry owned and works for shoreline consulting who has performed marketing work for the city of whiting. Relationship 5: deanne shimala is a paid consultant and is the spouse of cic director mr. Shimala.

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

Food pantry and disaster relief expenses 31,789 grants 7,845 revenue 0 art program expenses 31,768 grants 0 revenue 7,460 total other program services expenses 63,557 grants 7,845 revenue 7,460

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IRS990/OccupancyGrp/ManagementAndGeneralAmt0125
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IRS990/OccupancyGrp/TotalAmt0500
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IRS990/OtherAssetsTotalGrp/EOYAmt0133679
IRS990/OtherExpensesGrp/Desc0SYMPHONY
IRS990/OtherExpensesGrp/Desc1ANIMAL CARE
IRS990/OtherExpensesGrp/Desc2SOCIAL WELFARE
IRS990/OtherExpensesGrp/Desc3ART PROGRAM
IRS990/OtherExpensesGrp/ProgramServicesAmt083917
IRS990/OtherExpensesGrp/ProgramServicesAmt158369
IRS990/OtherExpensesGrp/ProgramServicesAmt222114
IRS990/OtherExpensesGrp/ProgramServicesAmt313035
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IRS990/OtherExpensesGrp/TotalAmt158369
IRS990/OtherExpensesGrp/TotalAmt222114
IRS990/OtherExpensesGrp/TotalAmt313035
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSEPH R SHIMALA
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IRS990/ProgramServiceRevenueGrp/Desc0ART PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1CONCERT SUBSCRIPTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07460
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12765
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07460
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12765
IRS990/ProgSrvcAccomActy2Grp/Desc0WHITING COLLEGE SCHOLARSHIP PROGRAM PROVIDES COLLEGE SCHOLARSHIPS FOR THE CHILDREN OF REAL PROPERTY OWNERS RESIDING IN THE CITY OF WHITING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt079580
IRS990/ProgSrvcAccomActy2Grp/GrantAmt075000
IRS990/ProgSrvcAccomActy3Grp/Desc0WHITING "GIMME SHELTER" FUND ASSISTS THE WHITING ANIMAL SHELTER BY PROVIDING FINANCIAL SUPPORT FOR FOOD, MEDICAL CARE AND SUPPLIES FOR THE ANIMALS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt061956
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FOOD PANTRY AND DISASTER RELIEF EXPENSES 31,789 GRANTS 7,845 REVENUE 0 ART PROGRAM EXPENSES 31,768 GRANTS 0 REVENUE 7,460 TOTAL OTHER PROGRAM SERVICES EXPENSES 63,557 GRANTS 7,845 REVENUE 7,460
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt063556
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt07845
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01857069
IRS990ScheduleA/TotalSupportAmt01956604
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0133679
IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt05202
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt019004
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0121454
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt05187
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0149605
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt02018
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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt07307
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEGACY FOUNDATION LIFETIME ENDOWMENT
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt012
IRS990ScheduleI/RecipientTable/CashGrantAmt07845
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0FOOD PANTRY OPERATIO
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF WHITING
IRS990ScheduleI/RecipientTable/RecipientEIN0366001238
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01443 - 119TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WHITING
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DEANNE SHIMALA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SPOUSE OF DIREC
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING/ADMINISTR
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/AssistancePurposeTxt0EDUCATIONAL
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/CashGrantAmt06250
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/PersonNm0JULIA MORANDO
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR'S GRANDCHIL
IRS990ScheduleL/GrntAsstBnftInterestedPrsnGrp/TypeOfAssistanceTxt0FINANCIAL
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WHITING-ROBERTSDALE COMMUNITY IMPROVEMENT CORPORATION SUPPORTS COMMUNITY DEVELOPMENT AND PROVIDES SERVICES IN THE CITY OF WHITING AND THE ROBERTSDALE NEIGHBORHOOD OF HAMMOND. THE ORGANIZATON ALSO PROVIDES SOCIAL CULTURAL AND ECONOMIC DEVELOPMENT PROGRAMS FOR THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RELATIONSHIP 1: CIC DIRECTOR MR. SHIMALA IS A VICE PRESIDENT OF PEOPLES BANK IN WHITING, INDIANA AND CIC DIRECTOR MR. DYBEL IS A DIRECTOR EMIRETUS OF SAID BANK. THE CIC HAS FUNDS ON DEPOSIT AT PEOPLES BANK. RELATIONSHIP 2: CIC DIRECTOR MS. CAFFERATA IS AN ASSISTANT VICE PRESIDENT OF CENTIER BANK IN WHITING, INDIANA. THE CIC HAS FUNDS ON DEPOSIT AT CENTIER BANK. RELATIONSHIP 3: CIC DIRECTOR MR. DABERTIN OWNS AND WORKED FOR SHARED RESOURCE SOLUTIONS, INC. WHO HAS PERFORMED CONSULTING SERVICES FOR THE CITIES OF WHITING AND HAMMOND. RELATIONSHIP 4: CIC DIRECTOR MR. LOWRY OWNED AND WORKS FOR SHORELINE CONSULTING WHO HAS PERFORMED MARKETING WORK FOR THE CITY OF WHITING. RELATIONSHIP 5: DEANNE SHIMALA IS A PAID CONSULTANT AND IS THE SPOUSE OF CIC DIRECTOR MR. SHIMALA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FOOD PANTRY AND DISASTER RELIEF EXPENSES 31,789 GRANTS 7,845 REVENUE 0 ART PROGRAM EXPENSES 31,768 GRANTS 0 REVENUE 7,460 TOTAL OTHER PROGRAM SERVICES EXPENSES 63,557 GRANTS 7,845 REVENUE 7,460
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY PERSON EIGHTEEN YEARS OF AGE OR OLDER, AS DOCUMENTED IN THE ARTICLES OF INCORPORATION MAY BECOME A MEMBER UPON APPLICATION AND PAYMENT OF ANNUAL MEMBERSHIP DUES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ARTICLE V, SECTIONS 1 AND 5 OF THE BYLAWS OF THE ORGANIZATION OUTLINE THE PROCEDURES BY WHICH THE GOVERNING BODY IS ELECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BYLAWS OF THE ORGANIZATION MAY BE ALTERED, AMENDED OR REPEALED WITH NEW BYLAWS ADOPTED BY APPROVAL OF FIFTY PERCENT PLUS ONE OF THE MEMBERSHIP OF THE CORPORATION PRESENT AT A MEETING WHEREIN SAID CHANGES ARE PRESENTED UPON 30 DAY NOTIFICATON OF SUCH TO EACH MEMBER OF THE WRCIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPLETED FORM 990 WAS PROVIDED TO EACH OF THE ORGANIZATION'S BOARD OF DIRECTORS FOR THEIR OPPORTUNITY TO REVIEW AND COMMENT ON THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ON AN ANNUAL BASIS DURING A BOARD OF DIRECTOR'S MEETING, THE DIRECTORS AND OFFICERS DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST. THESE CONFLICTS OF INTEREST ARE DISCUSSED IN DETAIL. THE DIRECTORS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY ADDITIONAL CONFLICTS, IF ANY, AS THEY ARISE DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT ITS OFFICE LOCATED AT 1417 - 119TH STREET, WHITING, IN 46394.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION

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