Civic Intelligence

Midwest Academy Inc.

990 • Fiscal year 2018 • EIN 36-2776406

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 08, 2019

4749 N Kedzie AvenueChicago, IL 60625

(312) 427-2304

Siviq Scores

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

Liabilities / Assets

77th percentile

0.27x

Higher debt load relative to assets than 77% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.14x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

30th percentile

-3.8%

Higher net margin than 30% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

88th percentile

$101,382

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.5% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$272,095

No earlier filing loaded for comparison.

Net Assets

$198,178

No earlier filing loaded for comparison.

Liabilities

$73,917

No earlier filing loaded for comparison.

Revenue

$546,710

No earlier filing loaded for comparison.

Expenses

$567,440

No earlier filing loaded for comparison.

Net Income

-$20,730

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2018: $272,095Liabilities 2018: $73,917Net Assets 2018: $198,1782018Assets 2019: $293,805Liabilities 2019: $28,295Net Assets 2019: $265,5102019Assets 2020: $748,674Liabilities 2020: $215,362Net Assets 2020: $533,3122020Assets 2021: $1,134,126Liabilities 2021: $198,153Net Assets 2021: $935,9732021Assets 2022: $1,920,437Liabilities 2022: $130,210Net Assets 2022: $1,790,2272022Assets 2023: $2,754,086Liabilities 2023: $174,433Net Assets 2023: $2,579,6532023Assets 2024: $3,712,314Liabilities 2024: $116,486Net Assets 2024: $3,595,8282024

Highlighted filing

2018

Assets$272,095
Liabilities$73,917
Net Assets$198,178

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $546,710Expenses 2018: $567,440Net Income 2018: -$20,7302018Revenue 2019: $724,006Expenses 2019: $656,674Net Income 2019: $67,3322019Revenue 2020: $884,697Expenses 2020: $616,895Net Income 2020: $267,8022020Revenue 2021: $1,143,433Expenses 2021: $740,772Net Income 2021: $402,6612021Revenue 2022: $1,914,728Expenses 2022: $1,048,215Net Income 2022: $866,5132022Revenue 2023: $2,196,037Expenses 2023: $1,406,611Net Income 2023: $789,4262023Revenue 2024: $2,968,961Expenses 2024: $1,968,472Net Income 2024: $1,000,4892024

Highlighted filing

2018

Revenue$546,710
Expenses$567,440
Net Income-$20,730
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 8, 2019
Return Version
2018v3.1
Gross Receipts
$610,225
Mission and Program Overview

Mission

Training and consulting with community organizers, supervisors and volunteers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$157,288-
Cash and Non-Interest-Bearing Accounts$237,209$38,118▼ $199,091
Accounts Receivable$73,889$31,411▼ $42,478
Pledges and Grants Receivable-$28,190-
Prepaid Expenses and Deferred Charges$1,935$12,292▲ $10,357
Land, Buildings, and Equipment, Net$3,884$2,496▼ $1,388
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$319,217$272,095▼ $47,122
Other Assets Total$2,300$2,300→ $0
Liabilities
Deferred Revenue$8,700$51,890▲ $43,190
Accounts Payable and Accrued Expenses$91,609$22,027▼ $69,582
Total Liabilities$100,309$73,917▼ $26,392
Net Assets / Fund Balance
Unrestricted Net Assets$212,827$189,032▼ $23,795
Temporarily Rstr Net Assets$6,081$9,146▲ $3,065
Total Net Assets Fund Balance$218,908$198,178▼ $20,730
Total Liabilities and Net Assets / Fund Balance$319,217$272,095▼ $47,122

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,496$22,837$25,333
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Judith HertzExecutive DirectorFT$101,382$101,382
Jackie KendallDirector-$10,200$10,200

Board Members and Trustees

NameTitle
Heather BoothChairman
Alicia YbarraDirector
Eddy MoralesDirector
Marvin RandolphDirector
Mike LuxDirector
Robert CreamerDirector
Saqib BhattiDirector
Jacky GrimshawTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$166,465
Program Service Revenue
$435,402
Investment Income
$383
Other Revenue
$-55,540
All Other Contributions
$61,611
Change in Net Assets
$-20,730

Audited Revenue Reconciliation

Revenue per Audited Statements
$546,710
Revenue Not Reported on Form 990
$63,000
Total Revenue per Audited Statements
$609,710
Total Revenue per Form 990
$546,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$336,463
Other Expenses$230,977
Total Fundraising Expense$36,789
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$146,770$16,677$16,677$180,124
Current Officers, Directors, Trustees, and Key Employees$91,306$10,138$10,138$111,582
Travel$28,723-$2,784$31,507
Payroll Taxes$17,981$2,248$2,248$22,477
Other Employee Benefits$17,824$2,228$2,228$22,280
Occupancy$16,980$1,998$999$19,977
All Other Expenses$3,531$10,559$470$14,560
Other Expenses$4,056$3,265$1,176$8,497
Office Expenses-$2,336-$2,336
Depreciation Depletion$1,180$139$69$1,388
Insurance-$1,171-$1,171
Total Functional Expenses$463,543$67,108$36,789$567,440

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$630,440
Expenses per Audited Statements$567,440
Total Expenses per Form 990$567,440
Expenses Not Reported on Form 990$63,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$63,515
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Academy Awards$104,854-$42,841-
Total Events$104,854-$63,515$-63,515
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jackie KendallDirectorConsultingNo$10,200

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Line 11B: Form 990 Review Process

The board reviews the 990 prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board and staff members annually sign a conflict of interest statement and discuss any issues at that time.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board sets compensation levels for the Executive Director.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

The 990 can be acquired through the guidestar.org and IL Attorney general websites.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available upon request.

Filing and Contact Details

Filer

Filer Name
Midwest Academy
EIN
36-2776406
Phone
3124272304
Address
4749 N Kedzie Avenue, Chicago, IL 60625

Signing Officer

Name
Judith Hertz
Title
Executive Director
Signed
2019-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judith Hertz
Formed
1972
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
8
Employees
9
Volunteers
15

Preparer

Firm
Il Nfp Audit and Tax Llp
Address
564 W RANDOLPH STREET SUITE 200, CHICAGO, IL 60661
Preparer
Abdullah Khan CPA
Phone
3129985500
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is exempt from Federal and State income taxes under Section 501(c)(3) of the Internal Revenue Code, therefore, the financial statements do not include a provision for income taxes. The Organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The Organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Organization has identified no significant income tax uncertainties. The Organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS.

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IRS990/Desc0Training and Consulting - From its founding in 1973, the Organization has been the go-to training school for organizers across the progressive movement. Its trainers have distilled decades of experience in social justice organizing into practical lessons for social justice organizers. Organizers in labor, women's rights, the environment, racial justice, immigrant rights, corporate accountability, and many more issues have found value in the Organization's skills-based approach to organizing. The Organization currently provides three courses: Organizing for Social Change, Advanced Strategy Retreat, and Supervising Organizers Workshop. Additionally, the Organization works closely with other organizations to meet said organizations' specific needs. This includes working with staff and leaders to develop issue campaign strategies, recruitment plans, staff, board and volunteer development, evaluation, development of effective field organizing structures for local, state, and national organizations and non-partisan voter registration training.
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02336
IRS990/OfficeExpensesGrp/TotalAmt02336
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt02300
IRS990/OtherAssetsTotalGrp/EOYAmt02300
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02228
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02228
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt017824
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022280
IRS990/OtherExpensesGrp/Desc0Training & Consultants
IRS990/OtherExpensesGrp/Desc1Professional Fees
IRS990/OtherExpensesGrp/Desc2Training Scholarships
IRS990/OtherExpensesGrp/Desc3Bank Charges
IRS990/OtherExpensesGrp/FundraisingAmt01176
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0461
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115888
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23265
IRS990/OtherExpensesGrp/ProgramServicesAmt0122317
IRS990/OtherExpensesGrp/ProgramServicesAmt1460
IRS990/OtherExpensesGrp/ProgramServicesAmt212415
IRS990/OtherExpensesGrp/ProgramServicesAmt34056
IRS990/OtherExpensesGrp/TotalAmt0122778
IRS990/OtherExpensesGrp/TotalAmt116348
IRS990/OtherExpensesGrp/TotalAmt212415
IRS990/OtherExpensesGrp/TotalAmt38497
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Book Sales
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06275
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06275
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11700
IRS990/OtherRevenueTotalAmt07975
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt016677
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt016677
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0146770
IRS990/OtherSalariesAndWagesGrp/TotalAmt0180124
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02248
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02248
IRS990/PayrollTaxesGrp/ProgramServicesAmt017981
IRS990/PayrollTaxesGrp/TotalAmt022477
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt028190
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01935
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012292
IRS990/PrincipalOfficerNm0Judith Hertz
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Consulting
IRS990/ProgramServiceRevenueGrp/Desc1Training
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0187945
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1247457
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0187945
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1247457
IRS990/ProgSrvcAccomActy2Grp/Desc0Internship - An intense and exciting 10-week organizing internship that places interns with community organizations in Chicago to work on a number of progressive issues and causes.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt025367
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0179377
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0338
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0339078
IRS990/PYOtherRevenueAmt0-20722
IRS990/PYProgramServiceRevenueAmt0528518
IRS990/PYRevenuesLessExpensesAmt0-64262
IRS990/PYSalariesCompEmpBnftPaidAmt0412695
IRS990/PYTotalExpensesAmt0751773
IRS990/PYTotalRevenueAmt0687511
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-20730
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0435402
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0157288
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt063000
IRS990ScheduleD/DonatedServicesUseFcltsAmt063000
IRS990ScheduleD/EquipmentGrp/BookValueAmt02496
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022837
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt025333
IRS990ScheduleD/ExpensesNotReportedAmt063000
IRS990ScheduleD/ExpensesSubtotalAmt0567440
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt063000
IRS990ScheduleD/RevenueSubtotalAmt0546710
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is exempt from Federal and State income taxes under Section 501(c)(3) of the Internal Revenue Code, therefore, the financial statements do not include a provision for income taxes. The Organization reviews income tax positions taken or expected to be taken in income tax returns to determine if there are any income tax uncertainties. This includes positions that the entity is exempt from income taxes or not subject to income taxes on unrelated business income. The Organization recognizes tax benefits from uncertain tax positions only if it is more likely than not that the tax positions will be sustained on examination by taxing authorities, based on the technical merits of the positions. The Organization has identified no significant income tax uncertainties. The Organization files information returns as a tax-exempt organization. Should that status be challenged in the future, all years since inception could be subject to review by the IRS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02496
IRS990ScheduleD/TotalExpensesPerForm990Amt0567440
IRS990ScheduleD/TotalRevenuePerForm990Amt0546710
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0609710
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0630440
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0false
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0WE MAKE OUR RACIALLY NONDISCRIMINATORY POLICY KNOWN BY PUBLICIZING IT ON OUR WEBSITE. THIS IS THE PRIMARY WAY WE REACH AND INFORM OUR POTENTIAL STUDENTS REGARDING OUR PROGRAM.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Line 3 - Racially Nondiscriminatory Policy Publicized
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Line 4 - Explanation of Records and Materials Not Maintained
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Line 5 - Explanation of Organization Discrimination by Race
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0104854
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0104854
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt063515
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Academy Awards
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt013601
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt013601
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0104854
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0104854

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