Civic Intelligence

Enterprise Zone Education and Training Center Corporation

EIN 35-2029153 • 501(c)3 • Evansville, IN

Profile

The Organization is a recyclables processing center located in Evansville, Indiana where opportunities are provided for unskilled, unemployed individuals to enter the workforce by teaching them marketable skills, developing a

135 S Garvin StEvansville, IN 47713

n/A

Siviq Scores

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

Liabilities / Assets

38th percentile

0.02x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

36th percentile

0.02x

Higher debt load relative to revenue than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$85,141

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

76th percentile

17%

Faster asset growth than 76% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

68th percentile

21%

Faster revenue growth than 68% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,767,170

Up $547,420 (+17%) from 2023

Liabilities

Up

$78,061

Up $6,014 (+8.3%) from 2023

Net Assets

Up

$3,689,109

Up $541,406 (+17%) from 2023

Revenue

Up

$3,189,569

Up $552,618 (+21%) from 2023

Expenses

Down

$2,648,163

Down $745,944 (-22%) from 2023

Net Income

Up

$541,406

Up $1,298,562 (+172%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2020: $3,148,170Liabilities 2020: $457,242Net Assets 2020: $2,690,9282020Assets 2021: $4,249,617Liabilities 2021: $581,300Net Assets 2021: $3,668,3172021Assets 2022: $4,064,220Liabilities 2022: $159,361Net Assets 2022: $3,904,8592022Assets 2023: $3,219,750Liabilities 2023: $72,047Net Assets 2023: $3,147,7032023Assets 2024: $3,767,170Liabilities 2024: $78,061Net Assets 2024: $3,689,1092024

Highlighted filing

2024

Assets$3,767,170
Liabilities$78,061
Net Assets$3,689,109

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $2,809,852Expenses 2020: $2,481,347Net Income 2020: $328,5052020Revenue 2021: $5,412,109Expenses 2021: $4,434,720Net Income 2021: $977,3892021Revenue 2022: $4,321,856Expenses 2022: $4,085,314Net Income 2022: $236,5422022Revenue 2023: $2,636,951Expenses 2023: $3,394,107Net Income 2023: -$757,1562023Revenue 2024: $3,189,569Expenses 2024: $2,648,163Net Income 2024: $541,4062024

Highlighted filing

2024

Revenue$3,189,569
Expenses$2,648,163
Net Income$541,406

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$3,189,569
Mission and Program Overview

Mission

The Organization is a recyclables processing center located in Evansville, Indiana where opportunities are provided for unskilled, unemployed individuals to enter the workforce by teaching them marketable skills, developing a

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,359,419$2,125,586▼ $233,833
Cash and Non-Interest-Bearing Accounts$387,481$1,185,861▲ $798,380
Accounts Receivable$316,020$294,660▼ $21,360
Inventories for Sale or Use$79,663$85,521▲ $5,858
Prepaid Expenses and Deferred Charges$77,167$75,542▼ $1,625
Total Assets$3,219,750$3,767,170▲ $547,420
Liabilities
Accounts Payable and Accrued Expenses$72,047$78,061▲ $6,014
Total Liabilities$72,047$78,061▲ $6,014
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,147,703$3,689,109▲ $541,406
Total Net Assets Fund Balance$3,147,703$3,689,109▲ $541,406
Total Liabilities and Net Assets / Fund Balance$3,219,750$3,767,170▲ $547,420

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,644,285$999,568$2,643,853
Equipment$481,301$2,067,735$2,549,036
Other Land Buildings$0$41,823$41,823
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Gene SmithExecutive DirectorPT$85,141$85,141

Board Members and Trustees

NameTitle
William Bud GoodsenPresident
Jack RogersDirector
Lana J AbelDirector
Mary AllenDirector
Stacy StevensDirector
Linda JonesSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,187,501
Investment Income
$1,582
Other Revenue
$486
Change in Net Assets
$541,406

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,189,569
Total Revenue per Audited Statements
$3,189,569
Total Revenue per Form 990
$3,189,569
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,240,134
Salaries, Compensation, and Employee Benefits$408,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$734,120$52,057$0$786,177
Other Salaries and Wages$264,154$54,825$0$318,979
Depreciation Depletion$307,230$9,673$0$316,903
Insurance$102,815$3,237$0$106,052
Occupancy$79,228$2,495$0$81,723
Other Expenses$0$60,000$0$60,000
Fees for Services Legal$57,896$0$0$57,896
Other Employee Benefits$41,898$15,398$0$57,296
Office Expenses$35,779$1,127$0$36,906
Payroll Taxes$19,205$3,900$0$23,105
Information Technology$19,388$610$0$19,998
Pension Plan Contributions$3,905$4,744$0$8,649
Fees for Services Accounting$0$7,000$0$7,000
Fees for Services Other$1,449$0$0$1,449
Total Functional Expenses$2,433,097$215,066$0$2,648,163

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,648,163
Total Expenses per Audited Statements$2,648,163
Total Expenses per Form 990$2,648,163
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Enterprise Zone Education and Training Center Corporation
EIN
35-2029153
Phone
8124262490
Address
135 S Garvin St, Evansville, IN 47713

Signing Officer

Name
Gene Smith
Title
Executive Director
Phone
8124262490
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gene Smith
Formed
1997
Legal Domicile
In
Voting Board Members
6
Independent Board Members
6
Employees
10
Volunteers
0

Preparer

Firm
Timothy J Otte CPA Pc
Address
1449 Kimber Lane Suite 100 B, Evansville, IN 47715
Preparer
Timothy J Otte
Phone
8124908600
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Board of Directors compares the Form 990 to the audited financial statements to ascertain its accuracy and review questions pertaining to the Form 990.

Pt VI, Line 12C

The Board of Directors are responsible for governance and regularly & consitently monitor & enforce the policy.

Pt VI, Line 19

All governing documents and financial statements are made available to the public upon request.

Pt VI, Line 15A

Compensation process for officers is reviewed and approved by the Board of Directors using comparable market rates as a guide.

Pt XI

Rounding

Form 990, Part IX, Line 24E

Licenses & Fees 322. 312. 10. 0.

Form 990, Part IX, Line 24E

Maintenance & Repairs 332565. 322414. 10151. 0.

Form 990, Part IX, Line 24E

Management Contract 41760. 0. 41760. 0.

Form 990, Part IX, Line 24E

Miscellaneous 4477. 4341. 136. 0.

Form 990, Part IX, Line 24E

Plant Temporary Labor 306160. 306160. 0. 0.

Form 990, Part IX, Line 24E

Recycle Carts 14900. 14900. 0. 0.

Form 990, Part IX, Line 24E

Rent 4340. 4340. 0. 0.

Form 990, Part IX, Line 24E

Safety & Training 3250. 3250. 0. 0.

Form 990, Part IX, Line 24E

Shop Supplies 78403. 78403. 0. 0.

Financial Statement Notes

Pt X, Line 2

The Organization believes that it has support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt02844852
IRS990/PYOtherRevenueAmt0583
IRS990/PYProgramServiceRevenueAmt02636368
IRS990/PYRevenuesLessExpensesAmt0-757156
IRS990/PYSalariesCompEmpBnftPaidAmt0549255
IRS990/PYTotalExpensesAmt03394107
IRS990/PYTotalRevenueAmt02636951
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0541406
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03189569
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0351601346
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt060000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Evansville Urban Enterprise Association Inc
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt060000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01644285
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0999568
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02643853
IRS990ScheduleD/EquipmentGrp/BookValueAmt0481301
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02067735
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02549036
IRS990ScheduleD/ExpensesSubtotalAmt02648163
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt041823
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041823
IRS990ScheduleD/RevenueSubtotalAmt03189569
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization believes that it has support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02125586
IRS990ScheduleD/TotalExpensesPerForm990Amt02648163
IRS990ScheduleD/TotalRevenuePerForm990Amt03189569
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03189569
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02648163
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors compares the Form 990 to the audited financial statements to ascertain its accuracy and review questions pertaining to the Form 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors are responsible for governance and regularly & consitently monitor & enforce the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All governing documents and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation process for officers is reviewed and approved by the Board of Directors using comparable market rates as a guide.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Licenses & Fees 322. 312. 10. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Maintenance & Repairs 332565. 322414. 10151. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Management Contract 41760. 0. 41760. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Miscellaneous 4477. 4341. 136. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Plant Temporary Labor 306160. 306160. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Recycle Carts 14900. 14900. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Rent 4340. 4340. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Safety & Training 3250. 3250. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Shop Supplies 78403. 78403. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Evansville Urban Enterprise Association Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0351601346
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Enterprise Zone Development
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0135 S Garvin St
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Evansville
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd047713
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false

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