Civic Intelligence

Bridges Community Services Inc

990 • Fiscal year 2018 • EIN 35-1956251

Jun 01, 2017 to May 31, 2018 • Filed on Nov 07, 2018

318 West 8th StreetMuncie, IN 47302

(765) 282-3948

Siviq Scores

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

Liabilities / Assets

89th percentile

0.84x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

1.83x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

34th percentile

-1.7%

Higher net margin than 34% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

61st percentile

$84,800

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

57th percentile

3.1%

Faster asset growth than 57% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-3.3%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,290,980

Up $68,229 (+3.1%) from 2017

Net Assets

Down

$367,239

Down $17,855 (-4.6%) from 2017

Liabilities

Up

$1,923,741

Up $86,084 (+4.7%) from 2017

Revenue

Down

$1,052,003

Down $35,568 (-3.3%) from 2017

Expenses

Down

$1,069,858

Down $273,290 (-20%) from 2017

Net Income

Up

-$17,855

Up $237,722 (+93%) from 2017

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$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

2018

Assets$2,290,980
Liabilities$1,923,741
Net Assets$367,239

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$1,052,003
Expenses$1,069,858
Net Income-$17,855
Jump To
Filing Snapshot
Filing Period
Jun 1, 2017 to May 31, 2018
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$1,052,003
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$2,032,080$2,148,199▲ $116,119
Investments Program Related$105,599$54,255▼ $51,344
Cash and Non-Interest-Bearing Accounts$25,741$49,405▲ $23,664
Pledges and Grants Receivable$52,387$27,353▼ $25,034
Accounts Receivable$4,426$6,361▲ $1,935
Prepaid Expenses and Deferred Charges$2,518$3,410▲ $892
Intangible Assets-$1,997-
Total Assets$2,222,751$2,290,980▲ $68,229
Liabilities
Other Liabilities$1,226,250$1,229,052▲ $2,802
Mortgage Notes Payable Secured by Investment Property$484,812$553,398▲ $68,586
Unsecured Notes Loans Payable$23,937$83,412▲ $59,475
Accounts Payable and Accrued Expenses$102,658$57,879▼ $44,779
Total Liabilities$1,837,657$1,923,741▲ $86,084
Net Assets / Fund Balance
Unrestricted Net Assets$385,094$367,239▼ $17,855
Total Net Assets Fund Balance$385,094$367,239▼ $17,855
Total Liabilities and Net Assets / Fund Balance$2,222,751$2,290,980▲ $68,229

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,039,286$678,359$2,717,645
Land$73,056-$73,056
Other Land Buildings$15,389$40,861$56,250
Equipment$20,468$13,065$33,533
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan H KempExecutive DirectorFT$82,900$1,900$84,800

Board Members and Trustees

NameTitle
Tamra BrownBoard President
Tanya ReedBoard Vice President
Judy CalhounBoard Member
Mary Ann BensonBoard Member
Shirley CooperBoard Member
Vinnell KellyBoard Member
Connie GregoryBoard Secretary
Kristy SpenceBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$819,282
Program Service Revenue
$221,875
Investment Income
$0
Other Revenue
$10,846
All Other Contributions
$23,175
Change in Net Assets
$-17,855

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,052,003
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,052,003
Total Revenue per Form 990
$1,052,003
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$562,013
Other Expenses$507,845
Total Fundraising Expense$9,558
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$362,961$40,782$4,078$407,821
Occupancy$69,489$22,236$927$92,652
Current Officers, Directors, Trustees, and Key Employees$73,781$8,290$829$82,900
Depreciation Depletion$78,105--$78,105
Payroll Taxes$38,407$4,315$432$43,154
Insurance$32,408$9,259$421$42,088
Other Employee Benefits$25,043$2,814$281$28,138
Interest$20,878$6,681$278$27,837
Fees for Services Accounting$13,148$3,979$173$17,300
Other Expenses$13,007$9,682$403$13,007
All Other Expenses$6,586$2,108$88$8,782
Travel$6,450$1,433$80$7,963
Office Expenses$4,537$510$51$5,098
Fees for Services Other$1,528$463$20$2,011
Advertising$1,879--$1,879
Total Functional Expenses$911,814$148,486$9,558$1,069,858

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,069,858
Total Expenses per Audited Statements$1,069,858
Total Expenses per Form 990$1,069,858
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contingent Liabilities$1,211,015
Tenant Deposits$18,037
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Buckles
Formed
1994
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
95
Volunteers
10

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.

PART X, LINE 2:

The organization is exempt from federal tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the organization's tax-exempt purpose is subject to taxation as unrelated business income. In addition, the organization qualifies for the charitable contribution deduction under section 170(b)(1)(a)and has been classified as an organization other than a private foundation under section 509(a)(2).

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IRS990/PayrollTaxesGrp/ProgramServicesAmt038407
IRS990/PayrollTaxesGrp/TotalAmt043154
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt052387
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt027353
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02518
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03410
IRS990/PrincipalOfficerNm0SAMANTHA BUCKLES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0LOW INCOME HOUSING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0221875
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0221875
IRS990/ProgSrvcAccomActy2Grp/Desc0SENIOR EMPLOYMENT PROGRAM: A JOB TRAINING PROGRAM ENABLING PERSONS 55 YEARS OF AGE AND OLDER TO ACHIEVE GAINFUL EMPLOYMENT AND PERSONAL DEVELOPMENT THROUGH PAID COMMUNITY SERVICE AND TRAINING.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0229912
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0875344
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0468523
IRS990/PYOtherRevenueAmt029753
IRS990/PYProgramServiceRevenueAmt0182474
IRS990/PYRevenuesLessExpensesAmt0-255577
IRS990/PYSalariesCompEmpBnftPaidAmt0874625
IRS990/PYTotalExpensesAmt01343148
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01087571
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-17855
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0232721
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0819282
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0875344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01119196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01128010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01121917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05063749
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010846
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt029753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt04959
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09952
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt023728
IRS990ScheduleA/OtherIncome170Grp/TotalAmt079238
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98460
IRS990ScheduleA/PublicSupportPY170Pct00.98570
IRS990ScheduleA/PublicSupportTotal170Amt05063749
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0819282
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0875344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01119196
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01128010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01121917
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05063749
IRS990ScheduleA/TotalSupportAmt05142987
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AdditionsDuringYearAmt014280
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt04665
IRS990ScheduleD/BuildingsGrp/BookValueAmt02039286
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0678359
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02717645
IRS990ScheduleD/DistributionsDuringYearAmt013692
IRS990ScheduleD/EndingBalanceAmt05253
IRS990ScheduleD/EquipmentGrp/BookValueAmt020468
IRS990ScheduleD/EquipmentGrp/DepreciationAmt013065
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt033533
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01069858
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LandGrp/BookValueAmt073056
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt073056
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt015389
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt040861
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt056250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018037
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11211015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTINGENT LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01052003
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS CUSTODIAN FOR AN INDIVIDUAL'S SOCIAL SECURITY DISABILITY INCOME, AS APPOINTED BY THE SOCIAL SECURITY ADMINISTRATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS EXEMPT FROM FEDERAL TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ORGANIZATION'S TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, THE ORGANIZATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A)AND HAS BEEN CLASSIFIED AS AN ORGANIZATION OTHER THAN A PRIVATE FOUNDATION UNDER SECTION 509(A)(2).
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 1B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02148199
IRS990ScheduleD/TotalExpensesPerForm990Amt01069858
IRS990ScheduleD/TotalLiabilityAmt01229052
IRS990ScheduleD/TotalRevenuePerForm990Amt01052003
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01052003
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01069858
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/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02222751
IRS990/TotalAssetsEOYAmt02290980
IRS990/TotalAssetsGrp/BOYAmt02222751
IRS990/TotalAssetsGrp/EOYAmt02290980
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0819282
IRS990/TotalEmployeeCnt095
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt09558
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0148486
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0911814
IRS990/TotalFunctionalExpensesGrp/TotalAmt01069858
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01837657
IRS990/TotalLiabilitiesEOYAmt01923741
IRS990/TotalLiabilitiesGrp/BOYAmt01837657
IRS990/TotalLiabilitiesGrp/EOYAmt01923741
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0385094
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0367239
IRS990/TotalOtherCompensationAmt01900
IRS990/TotalProgramServiceExpensesAmt0911814

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