Civic Intelligence

Bridges Community Services Inc

990 • Fiscal year 2017 • EIN 35-1956251

Jun 01, 2016 to May 31, 2017 • Filed on Apr 02, 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

0.83x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

1.69x

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

12th percentile

-23%

Higher net margin than 12% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

62nd percentile

$85,919

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

27th percentile

-2.6%

Faster asset growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,222,751

Down $60,373 (-2.6%) from 2016

Net Assets

Down

$385,094

Down $255,577 (-40%) from 2016

Liabilities

Up

$1,837,657

Up $195,204 (+12%) from 2016

Revenue

Down

$1,087,571

Down $169,418 (-13%) from 2016

Expenses

Up

$1,343,148

Up $94,405 (+7.6%) from 2016

Net Income

Down

-$255,577

Down $263,823 (-3199%) from 2016

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

2017

Assets$2,222,751
Liabilities$1,837,657
Net Assets$385,094

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

2017

Revenue$1,087,571
Expenses$1,343,148
Net Income-$255,577
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Apr 2, 2018
Return Version
2016v3.0
Gross Receipts
$1,087,571
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$2,036,105$2,032,080▼ $4,025
Investments Program Related$105,599$105,599→ $0
Pledges and Grants Receivable$107,377$52,387▼ $54,990
Cash and Non-Interest-Bearing Accounts$26,474$25,741▼ $733
Accounts Receivable$2,550$4,426▲ $1,876
Prepaid Expenses and Deferred Charges$4,630$2,518▼ $2,112
Intangible Assets$389--
Total Assets$2,283,124$2,222,751▼ $60,373
Liabilities
Other Liabilities$1,221,355$1,226,250▲ $4,895
Mortgage Notes Payable Secured by Investment Property$265,521$484,812▲ $219,291
Accounts Payable and Accrued Expenses$95,835$102,658▲ $6,823
Unsecured Notes Loans Payable$59,742$23,937▼ $35,805
Total Liabilities$1,642,453$1,837,657▲ $195,204
Net Assets / Fund Balance
Unrestricted Net Assets$640,671$385,094▼ $255,577
Total Net Assets Fund Balance$640,671$385,094▼ $255,577
Total Liabilities and Net Assets / Fund Balance$2,283,124$2,222,751▼ $60,373

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,943,670$632,285$2,575,955
Land$74,646-$74,646
Other Land Buildings$1,293$68,680$69,973
Equipment$12,471$9,396$21,867
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Susan H KempExecutive DirectorFT$82,900$3,019$85,919

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
$875,344
Program Service Revenue
$182,474
Investment Income
$0
Other Revenue
$29,753
All Other Contributions
$16,382
Change in Net Assets
$-255,577

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,087,571
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,087,571
Total Revenue per Form 990
$1,087,571
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$874,625
Other Expenses$468,523
Total Fundraising Expense$11,092
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$604,178$67,885$6,789$678,852
Occupancy$65,744$21,038$877$87,659
Current Officers, Directors, Trustees, and Key Employees$73,781$8,290$829$82,900
Depreciation Depletion$69,401--$69,401
Payroll Taxes$59,402$6,675$667$66,744
Insurance$37,352$10,672$485$48,509
Other Employee Benefits$36,442$9,226$461$46,129
Interest$16,543$5,021$209$21,773
Fees for Services Accounting$11,780$3,565$155$15,500
Office Expenses$10,511$2,661$133$13,305
Fees for Services Other$6,374$1,930$84$8,388
Other Expenses$7,788$6,772$282$7,788
Travel$5,880$1,307$73$7,260
All Other Expenses$3,646$1,165$48$4,859
Advertising$3,146--$3,146
Total Functional Expenses$1,185,849$146,207$11,092$1,343,148

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,343,148
Total Expenses per Audited Statements$1,343,148
Total Expenses per Form 990$1,343,148
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$15,235
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
Susan H Kemp
Title
Executive Director
Phone
7652823948
Signed
2018-04-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan H Kemp
Formed
1994
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
99
Volunteers
45

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 and applicable state law. The organization is generally no longer subject to u.s. Federal and state tax examination by taxing authorities for the years prior to 2014.

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06675
IRS990/PayrollTaxesGrp/ProgramServicesAmt059402
IRS990/PayrollTaxesGrp/TotalAmt066744
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0107377
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt052387
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04630
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02518
IRS990/PrincipalOfficerNm0SUSAN H KEMP
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0LOW INCOME HOUSING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0182474
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0182474
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/ExpenseAmt0510722
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01119196
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0378840
IRS990/PYOtherRevenueAmt04959
IRS990/PYProgramServiceRevenueAmt0132834
IRS990/PYRevenuesLessExpensesAmt08246
IRS990/PYSalariesCompEmpBnftPaidAmt0869903
IRS990/PYTotalExpensesAmt01248743
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01256989
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-255577
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0212227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0875344
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01119196
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01128010
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01121917
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01380089
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05624556
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt029753
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04959
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt09952
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt023728
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt013029
IRS990ScheduleA/OtherIncome170Grp/TotalAmt081421
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98570
IRS990ScheduleA/PublicSupportPY170Pct00.98970
IRS990ScheduleA/PublicSupportTotal170Amt05624556
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0875344
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01119196
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01128010
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01121917
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01380089
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05624556
IRS990ScheduleA/TotalSupportAmt05705977
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/AdditionsDuringYearAmt014160
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt08456
IRS990ScheduleD/BuildingsGrp/BookValueAmt01943670
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0632285
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02575955
IRS990ScheduleD/DistributionsDuringYearAmt017951
IRS990ScheduleD/EndingBalanceAmt04665
IRS990ScheduleD/EquipmentGrp/BookValueAmt012471
IRS990ScheduleD/EquipmentGrp/DepreciationAmt09396
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021867
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01343148
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LandGrp/BookValueAmt074646
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt074646
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01293
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt068680
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt069973
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015235
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11211015
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CONTINGENT LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01087571
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 AND APPLICABLE STATE LAW. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO U.S. FEDERAL AND STATE TAX EXAMINATION BY TAXING AUTHORITIES FOR THE YEARS PRIOR TO 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 1B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02032080
IRS990ScheduleD/TotalExpensesPerForm990Amt01343148
IRS990ScheduleD/TotalLiabilityAmt01226250
IRS990ScheduleD/TotalRevenuePerForm990Amt01087571
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01087571
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01343148
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/TotalAssetsBOYAmt02283124
IRS990/TotalAssetsEOYAmt02222751
IRS990/TotalAssetsGrp/BOYAmt02283124
IRS990/TotalAssetsGrp/EOYAmt02222751
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0875344
IRS990/TotalEmployeeCnt099
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011092
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146207
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01185849

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