Civic Intelligence

Crawfordsville School Building Corporation

EIN 35-1797953 • 501(c)4 • Crawfordsville, IN

Profile

Financing construction of new public high school building and geothremal energy savings system.

1000 Fairview AveCrawfordsville, IN 47933
Siviq Scores

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

Liabilities / Assets

93rd percentile

0.87x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

15.16x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

5th percentile

-54%

Higher net margin than 5% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

36th percentile

$0

Higher top officer pay than 36% of similar nonprofits.

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

501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

16th percentile

-4.2%

Faster asset growth than 16% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

64%

Faster revenue growth than 79% of similar nonprofits.

501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$12,159,513

Down $771,694 (-6.0%) from 2022

Liabilities

Down

$10,054,475

Down $390,525 (-3.7%) from 2022

Net Assets

Down

$2,105,038

Down $381,169 (-15%) from 2022

Operations
Liabilities / Revenue98th percentileNet Margin5th percentile

Revenue

Up

$408,587

Up $1,000 (+0.2%) from 2022

Expenses

Down

$789,756

Down $120,160 (-13%) from 2022

Net Income

Up

-$381,169

Up $121,160 (+24%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth16th percentile

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

$30M$20M$10M$0Assets 2012: $22,006,536Liabilities 2012: $4,003,383Net Assets 2012: $18,003,1532012Assets 2013: $21,224,963Liabilities 2013: $2,000,020Net Assets 2013: $19,224,9432013Assets 2015: $18,270,901Liabilities 2015: $1,478,000Net Assets 2015: $16,792,9012015Assets 2016: $17,477,417Liabilities 2016: $1,341,000Net Assets 2016: $16,136,4172016Assets 2017: $16,707,835Liabilities 2017: $1,202,000Net Assets 2017: $15,505,8352017Assets 2018: $15,926,867Liabilities 2018: $1,060,000Net Assets 2018: $14,866,8672018Assets 2019: $15,147,356Liabilities 2019: $916,000Net Assets 2019: $14,231,3562019Assets 2021: $13,584,541Liabilities 2021: $621,000Net Assets 2021: $12,963,5412021Assets 2022: $12,931,207Liabilities 2022: $10,445,000Net Assets 2022: $2,486,2072022Assets 2023: $12,159,513Liabilities 2023: $10,054,475Net Assets 2023: $2,105,0382023

Highlighted filing

2023

Assets$12,159,513
Liabilities$10,054,475
Net Assets$2,105,038
Open 2023 Filing

Operations Trend

Revenue Growth79th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $2,037,0602012Expenses 2013: $3,058,7112013Revenue 2015: $162,502Expenses 2015: $808,314Net Income 2015: -$645,8122015Revenue 2016: $151,070Expenses 2016: $807,551Net Income 2016: -$656,4812016Revenue 2017: $162,846Expenses 2017: $804,930Net Income 2017: -$642,0842017Revenue 2018: $163,667Expenses 2018: $802,635Net Income 2018: -$638,9682018Revenue 2019: $164,691Expenses 2019: $800,203Net Income 2019: -$635,5122019Revenue 2021: $161,519Expenses 2021: $795,081Net Income 2021: -$633,5622021Revenue 2022: $407,587Expenses 2022: $909,916Net Income 2022: -$502,3292022Revenue 2023: $408,587Expenses 2023: $789,756Net Income 2023: -$381,1692023

Highlighted filing

2023

Revenue$408,587
Expenses$789,756
Net Income-$381,169
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$12,159,513
Liabilities
$10,054,475
Net assets
$2,105,038
Revenue
$408,587
Expenses
$789,756
Net income
-$381,169
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.2$10.1$2.11$0.41$0.79$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$10.4$2.49$0.41$0.91$0.50
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.6$0.62$13.0$0.16$0.80$0.63
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.1$0.92$14.2$0.16$0.80$0.64
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.9$1.06$14.9$0.16$0.80$0.64
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$16.7$1.20$15.5$0.16$0.80$0.64
2016Detailed filing. Detailed filing data is available for this year.$17.5$1.34$16.1$0.15$0.81$0.66
2015Detailed filing. Detailed filing data is available for this year.$18.3$1.48$16.8$0.16$0.81$0.65
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$21.2$2.00$19.2$3.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.0$4.00$18.0$2.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$408,587
Mission and Program Overview

Mission

Financing construction of new public high school building and geothremal energy savings system.

Finance construction and renovation of public high school building and geothermal energy savings system.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$12,690,091$11,909,904▼ $780,187
Pd in Cap Srpls Land Bldg Eqp Fund$12,690,091$11,909,904▼ $780,187
Investments Other Securities$241,116$249,609▲ $8,493
Cap Stk Tr Prin Current Funds$241,116$249,609▲ $8,493
Rtn Earn Endowment Incm Other Fnds$-10,445,000$-10,054,475▲ $390,525
Total Assets$12,931,207$12,159,513▼ $771,694
Liabilities
Tax Exempt Bond Liabilities$10,445,000$10,054,475▼ $390,525
Total Liabilities$10,445,000$10,054,475▼ $390,525
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,486,207$2,105,038▼ $381,169
Total Liabilities and Net Assets / Fund Balance$12,931,207$12,159,513▼ $771,694

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,738,640-$1,930,938
Buildings$8,171,264$23,405,610-
Compensation and Service Providers
Top Officer Pay36th percentile

Board Members and Trustees

NameTitle
Lyle E FogelPres Director
Charles T WarrenSecy Director
Joseph M MalottTreas Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$4,087
Other Revenue
$404,500
Change in Net Assets
$-381,169
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$789,756
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$780,187--$780,187
Interest$8,319--$8,319
Other Expenses$1,250--$1,250
Total Functional Expenses$789,756$0$0$789,756
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-

Bond Issues

BondIssuerIssuedIssue PricePurpose
ACrawfordsville School Bldg Corp2010-01-10$1,975,000finance geothermal project

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,975,000--$45,246

Bond Financing Compliance

Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The organization is a membership-based Indiana nonprofit corporation. The members are the corporate directors and elect the officers.”

Filing and Contact Details

Filer

Filer Name
Crawfordsville School Building Corporation
EIN
35-1797953
Phone
7653622342
Address
1000 Fairview Ave, Crawfordsville, IN 47933

Signing Officer

Name
Lyle E Fogel
Title
President
Phone
7653622342
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lyle E Fogel
Formed
1989
Legal Domicile
In
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Henthorn Harris & Weliever
Address
PO Box 645, Crawfordsville, IN 47933
Preparer
J Lamont Harris
Phone
7653624440
Raw XML Appendix317 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/TotalLiabilitiesGrp/BOYAmt010445000
IRS990/TotalLiabilitiesGrp/EOYAmt010054475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02486207
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02105038
IRS990/TotalProgramServiceExpensesAmt0789756
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0408587
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0408587
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012931207
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012159513
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0807 Sugar Tree Rd
IRS990/USAddress/CityNm0Crawfordsville
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047933
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lyle E Fogel
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07653622342
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Crawfordsville School Building Corporation
ReturnHeader/Filer/BusinessNameControlTxt0CRAW
ReturnHeader/Filer/EIN0351797953
ReturnHeader/Filer/PhoneNum07653622342
ReturnHeader/Filer/USAddress/AddressLine1Txt01000 Fairview Ave
ReturnHeader/Filer/USAddress/CityNm0Crawfordsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047933
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351277183
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Henthorn Harris & Weliever
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 645
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Crawfordsville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047933
ReturnHeader/PreparerPersonGrp/PhoneNum07653624440
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J Lamont Harris
ReturnHeader/ReturnTs02023-11-09T04:14:38-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Lyle
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Fogel
ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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