Civic Intelligence

Better Government Association Inc.

990 • Fiscal year 2016 • EIN 36-0802950

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

223 W Jackson Blvd Ste 900Chicago, IL 60606

(312) 427-8330

Siviq Scores

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

Liabilities / Assets

41st percentile

0.05x

Higher debt load relative to assets than 41% of similar nonprofits.

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

Liabilities / Revenue

41st percentile

0.07x

Higher debt load relative to revenue than 41% of similar nonprofits.

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

Net Margin

71st percentile

12%

Higher net margin than 71% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$263,859

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 7.6% of source-year revenue.

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

Asset Growth

77th percentile

14%

Faster asset growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

15th percentile

-20%

Faster revenue growth than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,589,613

Up $567,497 (+14%) from 2015

Net Assets

Up

$4,354,350

Up $458,044 (+12%) from 2015

Liabilities

Up

$235,263

Up $109,453 (+87%) from 2015

Revenue

Down

$3,487,026

Down $889,571 (-20%) from 2015

Expenses

Up

$3,079,240

Up $333,288 (+12%) from 2015

Net Income

Down

$407,786

Down $1,222,859 (-75%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $1,145,419Liabilities 2011: $60,187Net Assets 2011: $1,085,2322011Assets 2012: $1,748,710Liabilities 2012: $70,126Net Assets 2012: $1,678,5842012Assets 2013: $2,491,902Liabilities 2013: $61,543Net Assets 2013: $2,430,3592013Assets 2014: $2,529,762Liabilities 2014: $106,480Net Assets 2014: $2,423,2822014Assets 2015: $4,022,116Liabilities 2015: $125,810Net Assets 2015: $3,896,3062015Assets 2016: $4,589,613Liabilities 2016: $235,263Net Assets 2016: $4,354,3502016Assets 2017: $4,577,164Liabilities 2017: $111,145Net Assets 2017: $4,466,0192017Assets 2018: $3,866,610Liabilities 2018: $176,803Net Assets 2018: $3,689,8072018Assets 2019: $3,316,642Liabilities 2019: $59,619Net Assets 2019: $3,257,0232019Assets 2020: $4,071,643Liabilities 2020: $604,888Net Assets 2020: $3,466,7552020Assets 2021: $3,907,227Liabilities 2021: $146,310Net Assets 2021: $3,760,9172021Assets 2022: $3,893,947Liabilities 2022: $392,084Net Assets 2022: $3,501,8632022Assets 2023: $3,981,316Liabilities 2023: $176,644Net Assets 2023: $3,804,6722023Assets 2024: $5,353,536Liabilities 2024: $1,661,698Net Assets 2024: $3,691,8382024

Highlighted filing

2016

Assets$4,589,613
Liabilities$235,263
Net Assets$4,354,350

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,684,3902011Expenses 2012: $1,815,5572012Revenue 2013: $2,776,569Expenses 2013: $2,025,529Net Income 2013: $751,0402013Revenue 2014: $2,194,068Expenses 2014: $2,274,199Net Income 2014: -$80,1312014Revenue 2015: $4,376,597Expenses 2015: $2,745,952Net Income 2015: $1,630,6452015Revenue 2016: $3,487,026Expenses 2016: $3,079,240Net Income 2016: $407,7862016Revenue 2017: $3,036,311Expenses 2017: $3,161,129Net Income 2017: -$124,8182017Revenue 2018: $2,974,078Expenses 2018: $3,530,523Net Income 2018: -$556,4452018Revenue 2019: $2,240,121Expenses 2019: $2,984,355Net Income 2019: -$744,2342019Revenue 2020: $2,792,855Expenses 2020: $2,722,959Net Income 2020: $69,8962020Revenue 2021: $3,042,344Expenses 2021: $2,881,625Net Income 2021: $160,7192021Revenue 2022: $4,237,511Expenses 2022: $3,978,600Net Income 2022: $258,9112022Revenue 2023: $4,347,030Expenses 2023: $4,415,988Net Income 2023: -$68,9582023Revenue 2024: $4,548,547Expenses 2024: $4,716,036Net Income 2024: -$167,4892024

Highlighted filing

2016

Revenue$3,487,026
Expenses$3,079,240
Net Income$407,786
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.1
Gross Receipts
$4,781,407
Mission and Program Overview

Mission

The better government association, inc. (the organization") works to fight waste, corruption and inefficiency in government in illinois by using investigative journalism techniques, litigation, and public policy studies to expose problems, inform citizens about the operations of their government and lay the ground work for substantive legislative and administrative reforms.

Promotes integrity, transparency, and accountability in government. See part iii for more information

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,505,948$2,738,781▲ $232,833
Cash and Non-Interest-Bearing Accounts$171,668$766,465▲ $594,797
Pledges and Grants Receivable$338,500$110,000▼ $228,500
Intangible Assets$103,355$94,589▼ $8,766
Land, Buildings, and Equipment, Net$59,723$60,164▲ $441
Prepaid Expenses and Deferred Charges$82,877$59,306▼ $23,571
Savings and Temporary Cash Investments$25,971$10,997▼ $14,974
Accounts Receivable$3,585$2,385▼ $1,200
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,022,116$4,589,613▲ $567,497
Other Assets Total$730,489$746,926▲ $16,437
Liabilities
Accounts Payable and Accrued Expenses$90,520$166,145▲ $75,625
Other Liabilities$35,290$69,118▲ $33,828
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$125,810$235,263▲ $109,453
Net Assets / Fund Balance
Unrestricted Net Assets$2,795,008$3,120,479▲ $325,471
Temporarily Rstr Net Assets$1,101,298$1,233,871▲ $132,573
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$3,896,306$4,354,350▲ $458,044
Total Liabilities and Net Assets / Fund Balance$4,022,116$4,589,613▲ $567,497

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$38,517$60,849$99,366
Equipment$12,398$83,073$95,471
Leasehold Improvements$9,249$6,953$16,202
Other Assets Org$740,535--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew ShawPresident/CEOFT$250,000$13,859$263,859
MARY FRANCES O'CONNORDirector of ExternalFT$148,571$35,194$148,571
Robert HerguthEditor of InvestigationFT$131,615$48,564$131,615
Robert ReedDirector of ProgrammingFT$107,167$23,758$130,925

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$3,641,509
Program Service Revenue
$0
Investment Income
$67,796
Other Revenue
$-222,279
All Other Contributions
$2,068,593
Change in Net Assets
$407,786

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$100,089Fair Market Value
Total Noncash Contributions1$100,089-

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,487,026
Revenue Not Reported on Form 990
$676,734
Total Revenue per Audited Statements
$4,163,760
Total Revenue per Form 990
$3,487,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,035,579
Other Expenses$1,043,661
Total Fundraising Expense$290,886
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,074,776$135,306$177,779$1,387,861
Other Employee Benefits$195,013$62,935$21,345$279,293
Current Officers, Directors, Trustees, and Key Employees$250,000--$250,000
Payroll Taxes$95,788$9,783$12,854$118,425
Advertising$114,530$29$1,571$116,130
Fees for Services Legal$89,421$11,020$11,905$112,346
Occupancy$68,043$8,385$9,059$85,487
Information Technology$59,713$3,245$10,407$73,365
Fees for Services Accounting$44,401$21,034$6,104$71,539
Insurance$52,908$6,520$7,044$66,472
Depreciation Depletion$40,106$3,375$6,190$49,671
All Other Expenses$26,040$2,635$18,127$46,802
Other Expenses$19,027$2,073$5,121$26,221
Office Expenses$17,945$2,211$2,388$22,544
Conferences and Meetings$6,820-$819$7,639
Total Functional Expenses$2,519,803$268,551$290,886$3,079,240

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,705,716
Expenses per Audited Statements$3,079,240
Total Expenses per Form 990$3,079,240
Expenses Not Reported on Form 990$626,476
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$241,997
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Awards$82,460$12,361$40,271$-27,910
Annual Luncheon$1,463,246$5,736$110,383$-104,647
Total Events$1,572,916$21,026$241,997$-220,971
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Rent$69,118
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, SECTION B, LINE 11B:

The director of administration and president and ceo will ensure that all members of the board of directors have the opportunity to review the form 990 before it is filed.

FORM 990, PART VI, SECTION B, LINE 12C:

The organization's board has a standing committee, the trusteeship committee, that keeps an evaluation chart on each board member and oversees activities that might result in possible conflicts.

FORM 990, PART VI, SECTION B, LINE 15A:

The compensation process for the president/ceo included the executive committee appointing a sub-committee to work with legal council and to make a recommendation to the full board of directors. The sub-committee did a full evaluation of the president/ceo's performance in the process of renegotiating the contract. The sub-committee also worked with a nonprofit management consultant who used existing studies that compared nonprofit salaries for president type positions. The contract was discussed and approved in executive session of the full board of directors. The contract was last reviewed in november 2014. Since the last contract review, the president/ceo has been on a month to month basis. The organization does not have any other compensated key employees or top management officials.

FORM 990, PART VI, SECTION C, LINE 19:

The organization makes its bylaws available on its website and the conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Better Government Association Inc
EIN
36-0802950
In Care Of
% EMMETT MURPHY
Phone
3124278330
Address
223 W JACKSON BLVD STE 900, CHICAGO, IL 60606

Signing Officer

Name
Andrew Shaw
Title
President
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Shaw
Formed
1923
Legal Domicile
Il
Voting Board Members
34
Independent Board Members
34
Employees
30
Volunteers
85

Preparer

Firm
Marcum Llp
Address
NINE PARKWAY NORTH SUITE 200, DEERFIELD, IL 60015
Preparer
George Bodenberg
Phone
8472826300
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4D, OTHER PROGRAM SERVICES:

Citizen watchdog training program - the bga's citizen watchdog training is a free program that empowers citizens to examine government and demand the changes they want to see made. In a series of free training sessions held through the state, citizens learn how to keep an eye on government from veteran journalists and legal professionals. Pro bono speakers teach citizens how to understand government and how to use the freedom of information act and open meetings act. In 2016 the bga trained over 543 people through this program. In addition, the bga continued to expand its citizen watchdogs of education program, a training program designed to empower parents to keep an eye on their local chicago public schools. Finally, the bga held freedom of information act clinics.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code, except for net income derived from unrelated business activities. 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 irc section 509(a). The organization's income tax filings are subject to audit by various taxing authorities. The organization's open audit periods are 2013 through the current year. In evaluating the organization's activities, management believes its position of tax-exempt status is based on current facts and circumstances and there have been no uncertain positions taken related to recording income taxes. In the opinion of management, there are no activities unrelated to the purpose of the organization and therefore no tax is to be recognized. It is the policy of the organization to include in management and general expenses penalties and interest assessed by income taxing authorities. There are no penalties or interest from taxing authorities included in management and general expenses for the years ended december 31, 2016 and 2015.

PART XI AND PART XII, LINE 2D:

Expenses directly related to special events: $241,997

Raw XML AppendixShowing 400 of 906 raw XML fields

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/ActivityOrMissionDesc0PROMOTES INTEGRITY, TRANSPARENCY, AND ACCOUNTABILITY IN GOVERNMENT. SEE PART III FOR MORE INFORMATION
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IRS990/Desc0INVESTIGATIVE UNIT - THE BGA'S INVESTIGATIVE UNIT LOOKS INTO ALLEGATIONS OF WASTE, FRAUD, AND CORRUPTION IN CITY, COUNTY, SUBURBAN, AND STATE GOVERNMENT. THE RESULTS OF THESE IN-DEPTH INVESTIGATIONS ARE MADE PUBLIC THROUGH PARTNERSHIPS WITH LOCAL MEDIA. INVESTIGATIONS INCLUDE ANALYSIS OF GOVERNMENT BUDGETS, CONTRACTS AND PAYROLLS, MONITORING OF EFFICIENT ALLOCATION OF GOVERNMENT RESOURCES AND REVIEW OF OPEN, HONEST AND FAIR LEGISLATIVE PROCESSES. THE BGA FILED NEARLY 110 INVESTIGATIONS IN 2016. IN A SIGNIFICANT STEP FOR THE ORGANIZATION, 2013 MARKED THE INITIATION OF THE RESCUING ILLINOIS PROJECT, AN ONGOING SERIES OF IN-DEPTH REPORTS ABOUT IMPROVING AND REFORMING STATE GOVERNMENT AND FOCUSING ON THE STATE'S SYSTEMIC PROBLEMS SUCH AS FAILING PUBLIC PENSIONS SYSTEMS, WRONGFUL CONVICTIONS, AND THE HIGH COST OF TOWNSHIPS. IN ADDITION THE BGA CONTINUES TO PRODUCE DAY-TO-DAY, HARD-HITTING INVESTIGATION.
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IRS990/Form990PartVIISectionAGrp/PersonNm7ERIC BERLIN
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IRS990/Form990PartVIISectionAGrp/PersonNm13MERRI JO GILLETTE
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IRS990/Form990PartVIISectionAGrp/PersonNm15FRAN GROSSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm16HILL HAMMOCK
IRS990/Form990PartVIISectionAGrp/PersonNm17HAMILTON H HILL
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IRS990/Form990PartVIISectionAGrp/PersonNm19GARY KLEINRICHERT
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IRS990/Form990PartVIISectionAGrp/PersonNm21LUDWIG KOLMAN
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IRS990/Form990PartVIISectionAGrp/PersonNm23CHRIS LYNCH
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IRS990/Form990PartVIISectionAGrp/PersonNm25CHRISTINA MARTINI
IRS990/Form990PartVIISectionAGrp/PersonNm26ROSEMARY MATZL
IRS990/Form990PartVIISectionAGrp/PersonNm27RYAN MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm28JESSICA NOLAN
IRS990/Form990PartVIISectionAGrp/PersonNm29LAWRENCE OLIVER II
IRS990/Form990PartVIISectionAGrp/PersonNm30CHUCK PERUCHINI
IRS990/Form990PartVIISectionAGrp/PersonNm31CHRIS SEGAL
IRS990/Form990PartVIISectionAGrp/PersonNm32THOM SERAFIN
IRS990/Form990PartVIISectionAGrp/PersonNm33LISABETH WEINER
IRS990/Form990PartVIISectionAGrp/PersonNm34ANDREW SHAW
IRS990/Form990PartVIISectionAGrp/PersonNm35ROBERT HERGUTH
IRS990/Form990PartVIISectionAGrp/PersonNm36MARY FRANCES O'CONNOR
IRS990/Form990PartVIISectionAGrp/PersonNm37ROBERT REED
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.35$1.66$3.69$4.55$4.72$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$0.18$3.80$4.35$4.42$0.07
2022Detailed filing. Detailed filing data is available for this year.$3.89$0.39$3.50$4.24$3.98$0.26
2021Detailed filing. Detailed filing data is available for this year.$3.91$0.15$3.76$3.04$2.88$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.07$0.60$3.47$2.79$2.72$0.07
2019Detailed filing. Detailed filing data is available for this year.$3.32$0.06$3.26$2.24$2.98$0.74
2018Detailed filing. Detailed filing data is available for this year.$3.87$0.18$3.69$2.97$3.53$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$0.11$4.47$3.04$3.16$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.59$0.24$4.35$3.49$3.08$0.41
2015Detailed filing. Detailed filing data is available for this year.$4.02$0.13$3.90$4.38$2.75$1.63
2014Detailed filing. Detailed filing data is available for this year.$2.53$0.11$2.42$2.19$2.27$0.08
2013Detailed filing. Detailed filing data is available for this year.$2.49$0.06$2.43$2.78$2.03$0.75
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.07$1.68$1.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.06$1.09$1.68