Civic Intelligence

Pulaski County Human Services Inc.

990 • Fiscal year 2016 • EIN 35-1829856

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

115 Pearl Street PO Box 32Winamac, IN 46996

(574) 946-6500

Siviq Scores

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

Liabilities / Assets

74th percentile

0.26x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.56x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

26th percentile

-6.8%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$62,668

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

39th percentile

-1.1%

Faster asset growth than 39% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

16th percentile

-21%

Faster revenue growth than 16% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$894,264

Down $9,570 (-1.1%) from 2015

Net Assets

Down

$660,290

Down $28,397 (-4.1%) from 2015

Liabilities

Up

$233,974

Up $18,827 (+8.8%) from 2015

Revenue

Down

$417,469

Down $108,907 (-21%) from 2015

Expenses

Down

$445,866

Down $73,019 (-14%) from 2015

Net Income

Down

-$28,397

Down $35,888 (-479%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $903,834Liabilities 2015: $215,147Net Assets 2015: $688,6872015Assets 2016: $894,264Liabilities 2016: $233,974Net Assets 2016: $660,2902016Assets 2017: $862,226Liabilities 2017: $231,698Net Assets 2017: $630,5282017Assets 2018: $850,891Liabilities 2018: $245,841Net Assets 2018: $605,0502018Assets 2019: $855,744Liabilities 2019: $267,537Net Assets 2019: $588,2072019Assets 2020: $882,716Liabilities 2020: $287,521Net Assets 2020: $595,1952020Assets 2021: $847,927Liabilities 2021: $294,850Net Assets 2021: $553,0772021Assets 2022: $847,927Liabilities 2022: $294,850Net Assets 2022: $553,0772022Assets 2023: $792,608Liabilities 2023: $302,646Net Assets 2023: $489,9622023Assets 2024: $776,573Liabilities 2024: $399,829Net Assets 2024: $376,7442024

Highlighted filing

2016

Assets$894,264
Liabilities$233,974
Net Assets$660,290

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2015: $526,376Expenses 2015: $518,885Net Income 2015: $7,4912015Revenue 2016: $417,469Expenses 2016: $445,866Net Income 2016: -$28,3972016Revenue 2017: $402,430Expenses 2017: $432,192Net Income 2017: -$29,7622017Revenue 2018: $390,461Expenses 2018: $412,483Net Income 2018: -$22,0222018Revenue 2019: $405,361Expenses 2019: $422,204Net Income 2019: -$16,8432019Revenue 2020: $395,245Expenses 2020: $403,329Net Income 2020: -$8,0842020Revenue 2021: $507,974Expenses 2021: $526,054Net Income 2021: -$18,0802021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $562,575Expenses 2023: $588,121Net Income 2023: -$25,5462023Revenue 2024: $519,196Expenses 2024: $570,699Net Income 2024: -$51,5032024

Highlighted filing

2016

Revenue$417,469
Expenses$445,866
Net Income-$28,397
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$417,469
Mission and Program Overview

Mission

Pulaski County Human Services, Inc. is people coming together to plan, to act, to create new opportunities, and to inspire a renewed vision for all assisting the low income, elderly, disabled and otherwise socially or economically disadvantaged to attain economic self.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$801,139$778,734▼ $22,405
Accounts Receivable$86,393$91,465▲ $5,072
Cash and Non-Interest-Bearing Accounts$5,747$13,510▲ $7,763
Prepaid Expenses and Deferred Charges$10,555$10,555→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$903,834$894,264▼ $9,570
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$151,799$152,582▲ $783
Accounts Payable and Accrued Expenses$63,348$81,392▲ $18,044
Total Liabilities$215,147$233,974▲ $18,827
Net Assets / Fund Balance
Unrestricted Net Assets$688,687$660,290▼ $28,397
Total Net Assets Fund Balance$688,687$660,290▼ $28,397
Total Liabilities and Net Assets / Fund Balance$903,834$894,264▼ $9,570

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$669,534$204,266$873,800
Land$109,200-$109,200
Equipment-$49,519$49,519
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jaqueline FrainExecutive DirectorFT$43,900$18,768$62,668

Board Members and Trustees

NameTitle
Betty StinemetzPresident
Betty WallaceDirector
Brian GilliardDirector
Catherine FranklinDirector
Jane EwingDirector
Pat WaldenDirector
James ConnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$389,207
Program Service Revenue
$28,262
Investment Income
$0
Other Revenue
$0
All Other Contributions
$103,611
Change in Net Assets
$-28,397
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$271,179
Other Expenses$174,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$179,270--$179,270
Current Officers, Directors, Trustees, and Key Employees-$62,668-$62,668
Depreciation Depletion$22,405--$22,405
Interest$21,490--$21,490
Payroll Taxes$15,532$3,362-$18,894
Other Employee Benefits$10,347--$10,347
All Other Expenses$7,322$2,220-$9,542
Insurance$6,310$2,923-$9,233
Other Expenses$7,978$2,205-$7,978
Office Expenses$7,877--$7,877
Fees for Services Accounting$6,750--$6,750
Fees for Services Other$5,251$662-$5,913
Travel$470--$470
Advertising$458--$458
Occupancy$3--$3
Total Functional Expenses$371,826$74,040$0$445,866
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The 990 is presented to the Board of directors at a stated meeting after receiving from CPA firm preparing the document. The director reviews the content with the board and if necessary calls the CPA firm to answer their questions before submission.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members complete and a conflict of interest document which is reviewed annually.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Monthly board meetings are open to the public and the 990 and audit is available for review. There is also a website to check 990 information.

Filing and Contact Details

Filer

Filer Name
Pulaski County Human Services Inc
EIN
35-1829856
Phone
5749466500
Address
115 Pearl Street PO Box 32, Winamac, IN 46996

Signing Officer

Name
Jacqueline Frain
Title
Executive Director
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
75

Preparer

Firm
Bauer Bauer LLC
Address
973 Keystone Way, Carmel, IN 46032
Preparer
George Bauer CPA
Phone
3175819353
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: Transportation OTHER PROGRAM SERVICES 5: Other Programs

Financial Statement Notes

Part X : FIN48 Footnote

The Entity has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Entity has analyzed the tax positions taken in its filings with the Internal Revenue Service and state jurisdictions where it operates. The Entity believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Entity's financial condition, results of operations or cash flows. Accordingly, the Entity has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2015. The Entity is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. The Entity believes it is no longer subject to income tax examinations for years prior to 2012. The Entitys policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively.

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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03362
IRS990/PayrollTaxesGrp/ProgramServicesAmt015532
IRS990/PayrollTaxesGrp/TotalAmt018894
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010555
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010555
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Cash Match
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt028262
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt028262
IRS990/ProgSrvcAccomActy2Grp/Desc0Community Service Block Grant
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt046171
IRS990/ProgSrvcAccomActy2Grp/GrantAmt019000
IRS990/ProgSrvcAccomActy3Grp/Desc0Elderly Services
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt034596
IRS990/ProgSrvcAccomActy3Grp/GrantAmt023786
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0500186
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0243912
IRS990/PYProgramServiceRevenueAmt026190
IRS990/PYRevenuesLessExpensesAmt07491
IRS990/PYSalariesCompEmpBnftPaidAmt0274973
IRS990/PYTotalExpensesAmt0518885
IRS990/PYTotalRevenueAmt0526376
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-28397
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0389207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0455684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0470413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0490714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0520127
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02326145
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02326145
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0389207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0455684
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0470413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0490714
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0520127
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02326145
IRS990ScheduleA/TotalSupportAmt02326145
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0669534
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0204266
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0873800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049519
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049519
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0109200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0109200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Entity has adopted the recognition requirements for uncertain income tax positions as required by generally accepted accounting principles, with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Entity has analyzed the tax positions taken in its filings with the Internal Revenue Service and state jurisdictions where it operates. The Entity believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the Entity's financial condition, results of operations or cash flows. Accordingly, the Entity has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at December 31, 2015. The Entity is subject to routine audits by taxing jurisdictions however, there are currently no audits for any tax periods in progress. The Entity believes it is no longer subject to income tax examinations for years prior to 2012. The Entitys policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0778734
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAM SERVICES 4: Transportation OTHER PROGRAM SERVICES 5: Other Programs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is presented to the Board of directors at a stated meeting after receiving from CPA firm preparing the document. The director reviews the content with the board and if necessary calls the CPA firm to answer their questions before submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members complete and a conflict of interest document which is reviewed annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Monthly board meetings are open to the public and the 990 and audit is available for review. There is also a website to check 990 information.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part III, Line 4d: Other Program Services Description
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0903834
IRS990/TotalAssetsEOYAmt0894264
IRS990/TotalAssetsGrp/BOYAmt0903834
IRS990/TotalAssetsGrp/EOYAmt0894264
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0389207
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074040
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0371826
IRS990/TotalFunctionalExpensesGrp/TotalAmt0445866
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0215147
IRS990/TotalLiabilitiesEOYAmt0233974
IRS990/TotalLiabilitiesGrp/BOYAmt0215147
IRS990/TotalLiabilitiesGrp/EOYAmt0233974
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0688687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0660290
IRS990/TotalOtherCompensationAmt018768
IRS990/TotalOtherProgSrvcExpenseAmt047379
IRS990/TotalOtherProgSrvcGrantAmt023237
IRS990/TotalProgramServiceExpensesAmt0371826
IRS990/TotalProgramServiceRevenueAmt028262
IRS990/TotalReportableCompFromOrgAmt043900
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt028262
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0417469
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0903834
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0894264
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0470
IRS990/TravelGrp/TotalAmt0470
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0688687

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