Civic Intelligence

Bridges Community Services Inc

EIN 35-1956251 • 501(c)3 • Muncie, IN

Profile

To develop, coordinate, and proivde housing, social services, and educational programs for low income and moderate income residents of muncie, indiana.

318 West 8th StreetMuncie, IN 47302

www.bridgescs.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.09x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

95th percentile

3.81x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

6th percentile

-52%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

79th percentile

$88,282

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

13th percentile

-12%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2020

Revenue Growth

10th percentile

-30%

Faster revenue growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2020

Assets

Down

$1,777,210

Down $304,106 (-15%) from 2019

Liabilities

Down

$1,943,296

Down $37,488 (-1.9%) from 2019

Net Assets

Down

-$166,086

Down $266,618 (-265%) from 2019

Revenue

Down

$509,616

Down $140,093 (-22%) from 2019

Expenses

Down

$776,234

Down $22,297 (-2.8%) from 2019

Net Income

Down

-$266,618

Down $117,796 (-79%) from 2019

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2015: $2,329,712Liabilities 2015: $1,668,309Net Assets 2015: $661,4032015Assets 2016: $2,283,124Liabilities 2016: $1,642,453Net Assets 2016: $640,6712016Assets 2017: $2,222,751Liabilities 2017: $1,837,657Net Assets 2017: $385,0942017Assets 2018: $2,290,980Liabilities 2018: $1,923,741Net Assets 2018: $367,2392018Assets 2019: $2,081,316Liabilities 2019: $1,980,784Net Assets 2019: $100,5322019Assets 2020: $1,777,210Liabilities 2020: $1,943,296Net Assets 2020: -$166,0862020

Highlighted filing

2020

Assets$1,777,210
Liabilities$1,943,296
Net Assets-$166,086

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $1,285,491Expenses 2015: $1,335,650Net Income 2015: -$50,1592015Revenue 2016: $1,256,989Expenses 2016: $1,248,743Net Income 2016: $8,2462016Revenue 2017: $1,087,571Expenses 2017: $1,343,148Net Income 2017: -$255,5772017Revenue 2018: $1,052,003Expenses 2018: $1,069,858Net Income 2018: -$17,8552018Revenue 2019: $649,709Expenses 2019: $798,531Net Income 2019: -$148,8222019Revenue 2020: $509,616Expenses 2020: $776,234Net Income 2020: -$266,6182020

Highlighted filing

2020

Revenue$509,616
Expenses$776,234
Net Income-$266,618

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Oct 23, 2020
Return Version
2019v5.1
Gross Receipts
$871,868
Mission and Program Overview

Mission

To develop, coordinate, and provide housing, social services, and educational programs for low income and moderate income residents of muncie, indiana.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,033,055$1,631,192▼ $401,863
Cash and Non-Interest-Bearing Accounts$8,047$117,891▲ $109,844
Accounts Receivable$19,925$15,551▼ $4,374
Pledges and Grants Receivable$19,434$9,930▼ $9,504
Intangible Assets$0$1,672▲ $1,672
Prepaid Expenses and Deferred Charges$600$974▲ $374
Investments Program Related$255$0▼ $255
Total Assets$2,081,316$1,777,210▼ $304,106
Liabilities
Other Liabilities$1,342,474$1,338,054▼ $4,420
Mortgage Notes Payable Secured by Investment Property$506,126$423,289▼ $82,837
Accounts Payable and Accrued Expenses$63,692$94,674▲ $30,982
Unsecured Notes Loans Payable$68,492$87,279▲ $18,787
Total Liabilities$1,980,784$1,943,296▼ $37,488
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$100,532$-166,086▼ $266,618
Total Net Assets Fund Balance$100,532$-166,086▼ $266,618
Total Liabilities and Net Assets / Fund Balance$2,081,316$1,777,210▼ $304,106

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,544,987$555,521$2,100,508
Land$62,296-$62,296
Equipment$23,909$21,499$45,408
Other Land Buildings$0$37,440$37,440
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Samantha BucklesNon-voting Executive DirectorFT$52,000$52,000

Board Members and Trustees

NameTitle
Andrea CroweBoard President
M Julie MasonBoard Vice President
Kimberly HillBoard Member
Melanie TurnerBoard Member
Tenia SperryBoard Member
Katharine HerbertBoard Secretary
Kristy SpenceBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$525,951
Program Service Revenue
$118,562
Investment Income
$-138,893
Other Revenue
$3,996
All Other Contributions
$23,688
Change in Net Assets
$-266,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$467,766
Salaries, Compensation, and Employee Benefits$308,468
Total Fundraising Expense$10,155
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$231,670$23,167$2,574$257,411
Other Salaries and Wages$182,422$20,497$2,050$204,969
Depreciation Depletion$71,305--$71,305
Current Officers, Directors, Trustees, and Key Employees$46,280$5,200$520$52,000
Other Employee Benefits$25,539$2,870$287$28,696
Interest$21,262$7,087-$28,349
Insurance$18,903$5,401$245$24,549
Payroll Taxes$20,295$2,280$228$22,803
Fees for Services Accounting-$13,825-$13,825
Advertising--$3,620$3,620
Office Expenses$2,731$307$31$3,069
Other Expenses$1,724$552$23$2,299
All Other Expenses$1,500--$1,500
Fees for Services Other-$1,182-$1,182
Travel$745$238$10$993
Total Functional Expenses$669,869$96,210$10,155$776,234
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,202
Fundraising Gross Income$2,650
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
Contingent Liabilities$1,328,900
Tenant Deposits$9,154
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
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, Section B, Line 11B

Form 990 is reviewed and approved by the board prior to filing with the irs.

Form 990, Part VI, Section B, Line 12C

The policy is stated in the bylaws and strictly enforced.

Form 990, Part VI, Section B, Line 15

The board of directors determines compensation for the executive director by reviewing salaries of executive directors with other not-for-profit agencies of similar size and purpose in the area. The board of directors determines compensation for personnel by reviewing salaries of personnel with other not-for-profit agencies of similar size and purpose in the area.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available to the public upon request at the organization's office monday through friday during normal business hours.

Filing and Contact Details

Filer

Filer Name
Bridges Community Services Inc
EIN
35-1956251
Phone
7652823948
Address
318 WEST 8TH STREET, MUNCIE, IN 47302

Signing Officer

Name
Samantha Buckles
Title
Executive Director
Phone
7652823948
Signed
2020-10-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Buckles
Formed
1994
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
9
Volunteers
35

Preparer

Firm
Kemper CPA Group Llp
Address
625 S DAN JONES ROAD, AVON, IN 46123
Preparer
Carrie M Hanni CPA
Phone
3178399136
Supplemental Narrative

Financial Statement Notes

PART IV, LINE 1B:

The entity is custodian for an individual's social security disability income, as appointed by the social security administration.

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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/PYContributionsGrantsAmt0510619
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-67925
IRS990/PYOtherExpensesAmt0488229
IRS990/PYOtherRevenueAmt022677
IRS990/PYProgramServiceRevenueAmt0184338
IRS990/PYRevenuesLessExpensesAmt0-148822
IRS990/PYSalariesCompEmpBnftPaidAmt0310302
IRS990/PYTotalExpensesAmt0798531
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0649709
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-266618
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0-15783
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0525951
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0510619
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0819282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0875344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01119196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03850392
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04548
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt022677
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010846
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt029753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt04959
IRS990ScheduleA/OtherIncome170Grp/TotalAmt072783
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98140
IRS990ScheduleA/PublicSupportPY170Pct00.98270
IRS990ScheduleA/PublicSupportTotal170Amt03850392
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0525951
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0510619
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0819282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0875344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01119196
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03850392
IRS990ScheduleA/TotalSupportAmt03923175
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt014999
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt05731
IRS990ScheduleD/BuildingsGrp/BookValueAmt01544987
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0555521
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02100508
IRS990ScheduleD/DistributionsDuringYearAmt016033
IRS990ScheduleD/EndingBalanceAmt04697
IRS990ScheduleD/EquipmentGrp/BookValueAmt023909
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021499
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt045408
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LandGrp/BookValueAmt062296
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062296
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037440
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037440
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09154
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11328900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTINGENT LIABILITIES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS CUSTODIAN FOR AN INDIVIDUAL'S SOCIAL SECURITY DISABILITY INCOME, AS APPOINTED BY THE SOCIAL SECURITY ADMINISTRATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 1B:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01631192
IRS990ScheduleD/TotalLiabilityAmt01338054
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE POLICY IS STATED IN THE BYLAWS AND STRICTLY ENFORCED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR THE EXECUTIVE DIRECTOR BY REVIEWING SALARIES OF EXECUTIVE DIRECTORS WITH OTHER NOT-FOR-PROFIT AGENCIES OF SIMILAR SIZE AND PURPOSE IN THE AREA. THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR PERSONNEL BY REVIEWING SALARIES OF PERSONNEL WITH OTHER NOT-FOR-PROFIT AGENCIES OF SIMILAR SIZE AND PURPOSE IN THE AREA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S OFFICE MONDAY THROUGH FRIDAY DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02081316
IRS990/TotalAssetsEOYAmt01777210
IRS990/TotalAssetsGrp/BOYAmt02081316
IRS990/TotalAssetsGrp/EOYAmt01777210
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0525951
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt010155
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt096210
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0669869
IRS990/TotalFunctionalExpensesGrp/TotalAmt0776234
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01980784
IRS990/TotalLiabilitiesEOYAmt01943296
IRS990/TotalLiabilitiesGrp/BOYAmt01980784
IRS990/TotalLiabilitiesGrp/EOYAmt01943296
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0100532
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-166086
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0669869
IRS990/TotalProgramServiceRevenueAmt0118562
IRS990/TotalReportableCompFromOrgAmt052000
IRS990/TotalRevenueGrp/ExclusionAmt0-552
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0-15783
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0509616
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt035

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