Civic Intelligence

Pulaski County Human Services Inc.

990 • Fiscal year 2017 • EIN 35-1829856

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

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

76th percentile

0.27x

Higher debt load relative to assets than 76% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.58x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-7.4%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

66th percentile

$51,188

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 12.7% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

27th percentile

-3.6%

Faster asset growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

32nd percentile

-3.6%

Faster revenue growth than 32% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$862,226

Down $32,038 (-3.6%) from 2016

Net Assets

Down

$630,528

Down $29,762 (-4.5%) from 2016

Liabilities

Down

$231,698

Down $2,276 (-1.0%) from 2016

Revenue

Down

$402,430

Down $15,039 (-3.6%) from 2016

Expenses

Down

$432,192

Down $13,674 (-3.1%) from 2016

Net Income

Down

-$29,762

Down $1,365 (-4.8%) from 2016

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

2017

Assets$862,226
Liabilities$231,698
Net Assets$630,528

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

2017

Revenue$402,430
Expenses$432,192
Net Income-$29,762
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.2
Gross Receipts
$402,430
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$778,734$756,329▼ $22,405
Accounts Receivable$91,465$95,342▲ $3,877
Cash and Non-Interest-Bearing Accounts$13,510$0▼ $13,510
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$894,264$862,226▼ $32,038
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$136,279$122,433▼ $13,846
Accounts Payable and Accrued Expenses$81,392$40,827▼ $40,565
Other Liabilities-$34,924-
Unsecured Notes Loans Payable$16,303$33,514▲ $17,211
Total Liabilities$233,974$231,698▼ $2,276
Net Assets / Fund Balance
Unrestricted Net Assets$660,290$630,528▼ $29,762
Total Net Assets Fund Balance$660,290$630,528▼ $29,762
Total Liabilities and Net Assets / Fund Balance$894,264$862,226▼ $32,038

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$647,129$226,671$873,800
Land$109,200-$109,200
Equipment-$49,519$49,519
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jaqueline FrainExecutive DirectorFT$51,188$51,188

Board Members and Trustees

NameTitle
Betty StinemetzPresident
Judy HeaterVice President
Betty WallaceDirector
Catherine FranklinDirector
Jane EwingDirector
Pat WaldenDirector
James ConnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$376,450
Program Service Revenue
$25,980
Investment Income
$0
Other Revenue
$0
All Other Contributions
$88,052
Change in Net Assets
$-29,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,533
Other Expenses$172,659
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,753--$163,753
Current Officers, Directors, Trustees, and Key Employees-$51,188-$51,188
Other Employee Benefits$28,504--$28,504
Depreciation Depletion$22,405--$22,405
Interest$21,523--$21,523
Payroll Taxes$12,125$3,963-$16,088
Insurance$12,127$3,032-$15,159
Information Technology$12,437--$12,437
Office Expenses$6,700$1,675-$8,375
Other Expenses$7,094$4,949-$7,094
All Other Expenses$5,200$1,107-$6,307
Fees for Services Accounting$6,250--$6,250
Fees for Services Other$1,536--$1,536
Travel$447--$447
Total Functional Expenses$366,278$65,914$0$432,192
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Checks in excess of cash balance$34,924
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
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1975
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
9
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, 2016. 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 2013. The Entitys policy is to classify income tax related interest and penalties in interest expense and other expenses, respectively.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0163753
IRS990/OtherSalariesAndWagesGrp/TotalAmt0163753
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03963
IRS990/PayrollTaxesGrp/ProgramServicesAmt012125
IRS990/PayrollTaxesGrp/TotalAmt016088
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010555
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010555
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Cash Match
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt025980
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt025980
IRS990/ProgSrvcAccomActy2Grp/Desc0Elderly Services
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt049891
IRS990/ProgSrvcAccomActy2Grp/GrantAmt037054
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt05927
IRS990/ProgSrvcAccomActy3Grp/Desc0Community Service Block Grant
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt027572
IRS990/ProgSrvcAccomActy3Grp/GrantAmt019000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0389207
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0174687
IRS990/PYProgramServiceRevenueAmt028262
IRS990/PYRevenuesLessExpensesAmt0-28397
IRS990/PYSalariesCompEmpBnftPaidAmt0271179
IRS990/PYTotalExpensesAmt0445866
IRS990/PYTotalRevenueAmt0417469
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-29762
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt020053
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0376450
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0389207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0455684
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0470413
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0490714
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02182468
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02182468
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0376450
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0389207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0455684
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0470413
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0490714
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02182468
IRS990ScheduleA/TotalSupportAmt02182468
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0647129
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0226671
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0873800
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049519
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049519
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0109200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0109200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt034924
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Checks in excess of cash balance
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, 2016. 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 2013. 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/TotalBookValueLandBuildingsAmt0756329
IRS990ScheduleD/TotalLiabilityAmt034924
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/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0894264
IRS990/TotalAssetsEOYAmt0862226
IRS990/TotalAssetsGrp/BOYAmt0894264
IRS990/TotalAssetsGrp/EOYAmt0862226
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0376450
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt065914
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0366278
IRS990/TotalFunctionalExpensesGrp/TotalAmt0432192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0233974
IRS990/TotalLiabilitiesEOYAmt0231698
IRS990/TotalLiabilitiesGrp/BOYAmt0233974
IRS990/TotalLiabilitiesGrp/EOYAmt0231698
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0660290
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0630528
IRS990/TotalOtherProgSrvcExpenseAmt044846
IRS990/TotalOtherProgSrvcGrantAmt035255
IRS990/TotalProgramServiceExpensesAmt0366278
IRS990/TotalProgramServiceRevenueAmt025980
IRS990/TotalReportableCompFromOrgAmt051188
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt025980
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0402430
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0894264
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0862226
IRS990/TravelGrp/ProgramServicesAmt0447

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