Civic Intelligence

Csa Fraternal Life

990 • Fiscal year 2020 • EIN 36-0971620

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 01, 2021

2050 S Finley RdLombard, IL 60148

(630) 472-0500

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.97x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

6.12x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Source year 2020

Net Margin

43rd percentile

2.1%

Higher net margin than 43% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Source year 2020

Top Officer Pay

26th percentile

$209,348

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2020 filings • $100M-$250M nonprofits • Source year 2020

Asset Growth

30th percentile

0.9%

Faster asset growth than 30% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Annualized from 2019 to 2020

Revenue Growth

42nd percentile

-1.7%

Faster revenue growth than 42% of similar nonprofits.

2020 filings • $100M-$250M nonprofits • Annualized from 2019 to 2020

Assets

Up

$135,999,994

Up $1,218,105 (+0.9%) from 2019

Net Assets

Up

$4,047,185

Up $372,969 (+10%) from 2019

Liabilities

Up

$131,952,809

Up $845,136 (+0.6%) from 2019

Revenue

Down

$21,546,666

Down $381,337 (-1.7%) from 2019

Expenses

Down

$21,097,816

Down $737,625 (-3.4%) from 2019

Net Income

Up

$448,850

Up $356,288 (+385%) from 2019

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $118,392,872Liabilities 2010: $115,449,959Net Assets 2010: $2,942,9132010Assets 2011: $125,367,144Liabilities 2011: $123,041,433Net Assets 2011: $2,325,7112011Assets 2012: $132,101,476Liabilities 2012: $129,099,663Net Assets 2012: $3,001,8132012Assets 2013: $134,342,512Liabilities 2013: $131,135,199Net Assets 2013: $3,207,3132013Assets 2014: $135,293,220Liabilities 2014: $131,845,789Net Assets 2014: $3,447,4312014Assets 2015: $139,818,734Liabilities 2015: $136,273,085Net Assets 2015: $3,545,6492015Assets 2016: $139,796,325Liabilities 2016: $136,250,624Net Assets 2016: $3,545,7012016Assets 2017: $140,716,045Liabilities 2017: $137,248,703Net Assets 2017: $3,467,3422017Assets 2018: $139,664,388Liabilities 2018: $136,047,750Net Assets 2018: $3,616,6382018Assets 2019: $134,781,889Liabilities 2019: $131,107,673Net Assets 2019: $3,674,2162019Assets 2020: $135,999,994Liabilities 2020: $131,952,809Net Assets 2020: $4,047,1852020Assets 2021: $138,191,807Liabilities 2021: $133,975,406Net Assets 2021: $4,216,4012021Assets 2022: $105,903,902Liabilities 2022: $101,164,592Net Assets 2022: $4,739,3102022Assets 2023: $97,817,744Liabilities 2023: $94,792,820Net Assets 2023: $3,024,9242023Assets 2024: $94,376,425Liabilities 2024: $93,582,266Net Assets 2024: $794,1592024

Highlighted filing

2020

Assets$135,999,994
Liabilities$131,952,809
Net Assets$4,047,185

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $17,488,0172010Expenses 2011: $19,632,4362011Expenses 2012: $17,863,2302012Revenue 2013: $16,900,179Expenses 2013: $16,768,528Net Income 2013: $131,6512013Revenue 2014: $15,576,182Expenses 2014: $15,011,891Net Income 2014: $564,2912014Revenue 2015: $18,486,978Expenses 2015: $18,219,783Net Income 2015: $267,1952015Revenue 2016: $15,534,255Expenses 2016: $15,264,908Net Income 2016: $269,3472016Revenue 2017: $15,092,070Expenses 2017: $15,071,166Net Income 2017: $20,9042017Revenue 2018: $18,854,664Expenses 2018: $18,634,790Net Income 2018: $219,8742018Revenue 2019: $21,928,003Expenses 2019: $21,835,441Net Income 2019: $92,5622019Revenue 2020: $21,546,666Expenses 2020: $21,097,816Net Income 2020: $448,8502020Revenue 2021: $24,229,439Expenses 2021: $23,965,368Net Income 2021: $264,0712021Revenue 2022: $24,248,357Expenses 2022: $22,559,697Net Income 2022: $1,688,6602022Revenue 2023: $19,467,110Expenses 2023: $21,259,586Net Income 2023: -$1,792,4762023Revenue 2024: $16,575,080Expenses 2024: $17,973,484Net Income 2024: -$1,398,4042024

Highlighted filing

2020

Revenue$21,546,666
Expenses$21,097,816
Net Income$448,850
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 1, 2021
Return Version
2020v4.1
Gross Receipts
$21,546,666
Mission and Program Overview

Mission

Csa fraternal life is a society that provides competitive insurance and retirement products to its members. With appreciation for our founding czech and slovak ancestors, our mission is to encourage and share a common bond through a social network that fosters community involvement promoting courtesy, compassion, and professionalism.

A society that provides competitive insurance and retirement products to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$131,065,212$132,682,689▲ $1,617,477
Rtn Earn Endowment Incm Other Fnds$3,674,216$4,047,185▲ $372,969
Other Notes and Loans Receivable, Net$1,182,614$1,136,698▼ $45,916
Cash and Non-Interest-Bearing Accounts$920,696$620,369▼ $300,327
Total Assets$134,781,889$135,999,994▲ $1,218,105
Other Assets Total$1,613,367$1,560,238▼ $53,129
Liabilities
Other Liabilities$130,853,220$131,515,268▲ $662,048
Accounts Payable and Accrued Expenses$254,453$437,541▲ $183,088
Total Liabilities$131,107,673$131,952,809▲ $845,136
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,674,216$4,047,185▲ $372,969
Total Liabilities and Net Assets / Fund Balance$134,781,889$135,999,994▲ $1,218,105
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John KielczewskiDirector/PresidentFT$186,789$22,559$209,348
John Kielczewski--$186,789$22,559$209,348
Matthew KoskiSecretary/TresurerFT$129,937$22,619$152,556
Matthew Koski--$129,937$22,619$152,556
Julie SouzaSales ManagerFT$105,111$20,809$125,920
Thomas HummelAccounting ManagerFT$100,249$8,085$108,334
Irma FarrellChairman of the Board-$9,000-$9,000
Carol TranterDirector-$6,000-$6,000
Cary MentzerDirector-$6,000-$6,000
Connie WolfDirector-$6,000-$6,000
Diane DibianceDirector-$6,000-$6,000
Kenneth DvorskyDirector-$6,000-$6,000
Paul VavrasekDirector-$6,000-$6,000
Terry PlacekDirector-$6,000-$6,000
Thomas LedvinaDirector-$6,000-$6,000

Highest Paid Contractors

ContractorServicesLocationCompensation
Steimla & Associates IncActuary2867 Gypsum Circle, Naperville, IL 60564$115,000
Parkway AdvisorsInvestment Advisor6550 Directors Parkway, Abilene, TX 79606$106,730
-Agent34061 Wooded Glen Dr, Grayslake, IL 60030$105,298
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,528,460
Investment Income
$7,018,136
Other Revenue
$70
Change in Net Assets
$448,850

Audited Revenue Reconciliation

Revenue per Audited Statements
$21,407,661
Revenue Not Reported on Financial Statements
$139,005
Revenue Not Reported on Form 990
$-23,131
Total Revenue per Audited Statements
$21,384,530
Total Revenue per Form 990
$21,546,666
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,498,028
Other Expenses$1,432,062
Grants and Similar Amounts Paid$50,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$18,117,226--$18,117,226
Other Salaries and Wages$913,915$0$0$913,915
Current Officers, Directors, Trustees, and Key Employees$361,904$0$0$361,904
Fees for Services Other$275,124$0$0$275,124
Occupancy$188,623$0$0$188,623
Office Expenses$178,817$0$0$178,817
Fees for Service Investment Mgmnt Fees$139,005$0$0$139,005
Other Employee Benefits$118,059$0$0$118,059
Payroll Taxes$84,034$0$0$84,034
Information Technology$77,295$0$0$77,295
Fees for Services Accounting$73,843$0$0$73,843
Other Expenses$73,459$0$0$73,459
All Other Expenses$60,986$0$0$60,986
Insurance$58,343$0$0$58,343
Grants to Domestic Individuals$50,500--$50,500
Travel$25,717$0$0$25,717
Pension Plan Contributions$20,116$0$0$20,116
Fees for Services Legal$7,707$0$0$7,707
Advertising$2,156$0$0$2,156
Total Functional Expenses$21,097,816$0$0$21,097,816

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$21,097,816
Expenses per Audited Statements$20,958,811
Total Expenses per Audited Statements$20,958,811
Expenses Not Reported on Financial Statements$139,005
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Aggregate Reserves - Life Policies and Contract$127,444,274
Liability for Deposit Type Contracts$3,162,990
Asset Valuation Reserve$670,546
Interest Maintenance Reserve$172,649
Miscellaneous$36,728
Premium and Annuity Considerations$28,081
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
CSA Fraternal Life
EIN
36-0971620
Phone
6304720500
Address
2050 S Finley Rd, Lombard, IL 60148

Signing Officer

Name
John Kielczewski
Title
President
Phone
6304720500
Signed
2021-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Kielczewski
Formed
1911
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
9
Employees
14
Volunteers
3,900

Preparer

Firm
Hosack Specht Muetzel & Wood
Address
2 Penn Center West Suite 326, Pittsburgh, PA 15276
Preparer
Stephen Niedenberger
Phone
4123439200
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The Form 990 is prepared by an independent CPA Firm. The prepared Form 990 is forwarded to the Board for Approval prior to filing with the Internal Revenue Service.

Pt VI, Line 12C

The statements are completed annually and any disclosed conflicts of interest are reviewed.

Pt VI, Line 15A

The President's compensation is set by the Board annually. The other officer's salaries are set by the President annually.

Pt VI, Line 19

Documents are available upon request.

Pt XI

Change in Non-Admitted Assets $5,505, Change in Asset Valuation Reserve ($58,255). Total to Form 990 is ($52,750).

Pt XII, Line 1

Statutory Accounting is used based upon Insurance Industry Standards.

Pt VI, Line 6

The Organization's members are individuals who belong to a Local Lodge and have met membership requirements by purchashing one or more insurance and/or annuity products of CSA Fraternal Life.

Pt VI, Line 7A

The Board of Directors are elected by the Members at the Quadrennial Meeting and serve a term of four years.

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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director/President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Secretary/Tresurer
IRS990/Form990PartVIISectionAGrp/TitleTxt11Accounting Manager
IRS990/Form990PartVIISectionAGrp/TitleTxt12Sales Manager
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CSA Fraternal Life is a society that provides competitive insurance and retirement products to its members. With appreciation for our founding Czech and Slovak ancestors, our mission it to encourage and share a common bond through a social network that fosters community involvement promoting courtesy, compassion and professionalism.
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherAssetsTotalGrp/BOYAmt01613367
IRS990/OtherAssetsTotalGrp/EOYAmt01560238
IRS990/OtherChangesInNetAssetsAmt0-52750
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IRS990/OtherExpensesGrp/Desc0Actuarial Fees
IRS990/OtherExpensesGrp/Desc1Taxes, Licenses, Fees
IRS990/OtherExpensesGrp/Desc2Bureau & Association Fees
IRS990/OtherExpensesGrp/Desc3Official Publications
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0129750
IRS990/OtherExpensesGrp/ProgramServicesAmt157467
IRS990/OtherExpensesGrp/ProgramServicesAmt283770
IRS990/OtherExpensesGrp/ProgramServicesAmt373459
IRS990/OtherExpensesGrp/TotalAmt0129750
IRS990/OtherExpensesGrp/TotalAmt157467
IRS990/OtherExpensesGrp/TotalAmt283770
IRS990/OtherExpensesGrp/TotalAmt373459
IRS990/OtherLiabilitiesGrp/BOYAmt0130853220
IRS990/OtherLiabilitiesGrp/EOYAmt0131515268
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0913915
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01182614
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01136698
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt084034
IRS990/PayrollTaxesGrp/TotalAmt084034
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt020116
IRS990/PensionPlanContributionsGrp/TotalAmt020116
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0John Kielczewski
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0524113
IRS990/ProgramServiceRevenueGrp/BusinessCd1524113
IRS990/ProgramServiceRevenueGrp/Desc0Premiums & Annuity Considerations
IRS990/ProgramServiceRevenueGrp/Desc1Amortization of IMR
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt014378733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1149727
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IRS990/PYBenefitsPaidToMembersAmt018742407
IRS990/PYGrantsAndSimilarPaidAmt043850
IRS990/PYInvestmentIncomeAmt06667720
IRS990/PYOtherExpensesAmt01569516
IRS990/PYOtherRevenueAmt0574
IRS990/PYProgramServiceRevenueAmt015259709
IRS990/PYRevenuesLessExpensesAmt092562
IRS990/PYSalariesCompEmpBnftPaidAmt01479668
IRS990/PYTotalExpensesAmt021835441
IRS990/PYTotalRevenueAmt021928003
IRS990/ReconcilationRevenueExpnssAmt0448850
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt021546666
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt03674216
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04047185
IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleD/ExpensesSubtotalAmt020958811
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt0139005
IRS990ScheduleD/InvestmentExpensesNotIncldAmt0139005
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-23131
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0127444274
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13162990
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt228081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3172649
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4670546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt536728
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Aggregate Reserves - Life Policies and Contract
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Liability for Deposit Type Contracts
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Premium and Annuity Considerations
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Interest Maintenance Reserve
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Asset Valuation Reserve
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5Miscellaneous
IRS990ScheduleD/RevenueNotReportedAmt0-23131
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0139005
IRS990ScheduleD/RevenueSubtotalAmt021407661
IRS990ScheduleD/TotalExpensesPerForm990Amt021097816
IRS990ScheduleD/TotalLiabilityAmt0131515268
IRS990ScheduleD/TotalRevenuePerForm990Amt021546666
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt021384530
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt020958811
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt050500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Scholarships
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt018
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Student members are awarded Scholarships based on Class Rank, Grade Point Average, College Placement Score, Extracurricular activities (including CSA Activities) and Essays. Scholarships range in amount from $1,000 -$2,000. Scholarships are renewable for a second year providing the student maintains a 3.0 Grade Point Average.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1129937
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$94.4$93.6$0.79$16.6$18.0$1.40
2023Detailed filing. Detailed filing data is available for this year.$97.8$94.8$3.02$19.5$21.3$1.79
2022Detailed filing. Detailed filing data is available for this year.$106$101$4.74$24.2$22.6$1.69
2021Detailed filing. Detailed filing data is available for this year.$138$134$4.22$24.2$24.0$0.26
2020Detailed filing. Detailed filing data is available for this year.$136$132$4.05$21.5$21.1$0.45
2019Detailed filing. Detailed filing data is available for this year.$135$131$3.67$21.9$21.8$0.09
2018Detailed filing. Detailed filing data is available for this year.$140$136$3.62$18.9$18.6$0.22
2017Detailed filing. Detailed filing data is available for this year.$141$137$3.47$15.1$15.1$0.02
2016Detailed filing. Detailed filing data is available for this year.$140$136$3.55$15.5$15.3$0.27
2015Detailed filing. Detailed filing data is available for this year.$140$136$3.55$18.5$18.2$0.27
2014Detailed filing. Detailed filing data is available for this year.$135$132$3.45$15.6$15.0$0.56
2013Detailed filing. Detailed filing data is available for this year.$134$131$3.21$16.9$16.8$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$132$129$3.00$17.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$125$123$2.33$19.6
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$118$115$2.94$17.5