Civic Intelligence

West Suburban Association

990 • Fiscal year 2017 • EIN 36-2365900

Jun 01, 2016 to May 31, 2017 • Filed on Sep 28, 2017

1005 E Division StreetLombard, IL 60148

(630) 629-5212

Siviq Scores

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

Liabilities / Assets

86th percentile

0.68x

Higher debt load relative to assets than 86% of similar nonprofits.

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

Liabilities / Revenue

100th percentile

61.96x

Higher debt load relative to revenue than 100% of similar nonprofits.

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

Net Margin

1st percentile

-450%

Higher net margin than 1% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

21st percentile

-4.3%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

1st percentile

-94%

Faster revenue growth than 1% of similar nonprofits.

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

Assets

Down

$1,118,402

Down $50,121 (-4.3%) from 2016

Net Assets

Down

$355,468

Down $55,433 (-13%) from 2016

Liabilities

Up

$762,934

Up $5,312 (+0.7%) from 2016

Revenue

Down

$12,313

Down $179,287 (-94%) from 2016

Expenses

Up

$67,746

Up $17,190 (+34%) from 2016

Net Income

Down

-$55,433

Down $196,477 (-139%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2013: $1,302,593Liabilities 2013: $799,736Net Assets 2013: $502,8572013Assets 2014: $1,204,946Liabilities 2014: $791,180Net Assets 2014: $413,7662014Assets 2015: $1,039,967Liabilities 2015: $770,110Net Assets 2015: $269,8572015Assets 2016: $1,168,523Liabilities 2016: $757,622Net Assets 2016: $410,9012016Assets 2017: $1,118,402Liabilities 2017: $762,934Net Assets 2017: $355,4682017Assets 2018: $1,052,372Liabilities 2018: $757,990Net Assets 2018: $294,3822018

Highlighted filing

2017

Assets$1,118,402
Liabilities$762,934
Net Assets$355,468

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $727,3842013Revenue 2014: $634,387Expenses 2014: $723,478Net Income 2014: -$89,0912014Revenue 2015: $158,277Expenses 2015: $302,186Net Income 2015: -$143,9092015Revenue 2016: $191,600Expenses 2016: $50,556Net Income 2016: $141,0442016Revenue 2017: $12,313Expenses 2017: $67,746Net Income 2017: -$55,4332017Revenue 2018: $0Expenses 2018: $61,086Net Income 2018: -$61,0862018

Highlighted filing

2017

Revenue$12,313
Expenses$67,746
Net Income-$55,433
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Sep 28, 2017
Return Version
2016v3.0
Gross Receipts
$12,313
Mission and Program Overview

Mission

To help, educate and train the retarded and to provide such facilities and personnel as are necessary to accomplish these purposes.

To help, educate and train the retarded.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$506,849$506,849→ $0
Savings and Temporary Cash Investments$195,190$195,190→ $0
Land, Buildings, and Equipment, Net$204,832$166,025▼ $38,807
Cash and Non-Interest-Bearing Accounts$170,427$159,113▼ $11,314
Intangible Assets$62,638$62,638→ $0
Prepaid Expenses and Deferred Charges$28,587$28,587→ $0
Total Assets$1,168,523$1,118,402▼ $50,121
Liabilities
Mortgage Notes Payable Secured by Investment Property$757,622$757,622→ $0
Accounts Payable and Accrued Expenses$0$5,312▲ $5,312
Total Liabilities$757,622$762,934▲ $5,312
Net Assets / Fund Balance
Permanently Rstr Net Assets$506,849$506,849→ $0
Unrestricted Net Assets$-95,948$-151,381▼ $55,433
Total Net Assets Fund Balance$410,901$355,468▼ $55,433
Total Liabilities and Net Assets / Fund Balance$1,168,523$1,118,402▼ $50,121

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,525$1,710,240$1,802,765
Land$73,500-$73,500
Other Securities$506,849--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Andrew CrossChairman
Carol Dvorak-molaDirector
Karla MegowDirector
Theresa SakDirector
Tom RuggioDirector
Bruce ThompsonExecutive Director
Lynne McgurrSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$12,313
Change in Net Assets
$-55,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,746
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$38,807-$38,807
Occupancy-$17,758-$17,758
Fees for Services Legal-$6,528-$6,528
Fees for Services Accounting-$3,315-$3,315
Other Expenses-$894-$894
Insurance-$444-$444
Total Functional Expenses$0$67,746$0$67,746
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
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
No
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 A, Line 8B

No committee can act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The secretary and chairman review the 990 before filing.

Form 990, Part VI, Section B, Line 12C

A new policy form is signed every year and each board member receives a copy of the completed form and made aware of any conflicts.

Form 990, Part VI, Section B, Line 15

Fiscal year numbers are reviewed at year end and the compensation is approved by the board.

Form 990, Part VI, Section C, Line 19

Public inspection copies are made available upon request at the main office.

Filing and Contact Details

Filer

Filer Name
West Suburban Association
EIN
36-2365900
Phone
6306295212
Address
1005 E DIVISION STREET, LOMBARD, IL 60148

Signing Officer

Name
Andrew Cross
Title
Chairman
Phone
6306295212
Signed
2017-09-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Cross
Formed
1955
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
DUGAN & LOPATKA CPA'S PC
Address
104 E ROOSEVELT ROAD SUITE 102, WHEATON, IL 60187-5267
Preparer
Mark Schultz
Phone
6306654440
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from previous years.

Raw XML Appendix367 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEE CAN ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SECRETARY AND CHAIRMAN REVIEW THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A NEW POLICY FORM IS SIGNED EVERY YEAR AND EACH BOARD MEMBER RECEIVES A COPY OF THE COMPLETED FORM AND MADE AWARE OF ANY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FISCAL YEAR NUMBERS ARE REVIEWED AT YEAR END AND THE COMPENSATION IS APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PUBLIC INSPECTION COPIES ARE MADE AVAILABLE UPON REQUEST AT THE MAIN OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS HAS NOT CHANGED FROM PREVIOUS YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C:
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IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01118402
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt067746
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt067746
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0757622
IRS990/TotalLiabilitiesGrp/EOYAmt0762934
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0410901
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IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt012313
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01168523
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01118402
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-95948
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-151381
IRS990/UponRequestInd0X
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IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060148
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
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IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ANDREW CROSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum06306295212
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST SUBURBAN ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0FOR THE RETARDED INC
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0362365900
ReturnHeader/Filer/PhoneNum06306295212
ReturnHeader/Filer/USAddress/AddressLine1Txt01005 E DIVISION STREET
ReturnHeader/Filer/USAddress/CityNm0LOMBARD
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId06A0FF1B786E8F385F68C796D9E92552C6C913E64
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DC00D3A7AAC213076A017E238116A0237674366E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.93.92.241
ReturnHeader/FilingSecurityInformation/IPDt02017-09-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:22:45
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0362886485
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DUGAN & LOPATKA CPA'S PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0104 E ROOSEVELT ROAD SUITE 102
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHEATON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0601875267
ReturnHeader/PreparerPersonGrp/PhoneNum06306654440
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARK SCHULTZ
ReturnHeader/ReturnTs02017-10-10T14:35:51-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-06-01
ReturnHeader/TaxPeriodEndDt02017-05-31
ReturnHeader/TaxYr02016

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