Civic Intelligence

River Forest Community Center

990 • Fiscal year 2022 • EIN 36-2890404

Apr 01, 2021 to Mar 31, 2022 • Filed on Feb 10, 2023

8020 Madison StRiver Forest, IL 60305

(708) 771-6159

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

33rd percentile

0.02x

Higher debt load relative to revenue than 33% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

70th percentile

19%

Higher net margin than 70% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

71st percentile

$104,868

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

44th percentile

-0.5%

Faster asset growth than 44% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

32%

Faster revenue growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,471,516

Down $7,264 (-0.5%) from 2021

Net Assets

Up

$1,425,047

Up $322,854 (+29%) from 2021

Liabilities

Down

$46,469

Down $330,118 (-88%) from 2021

Revenue

Up

$1,962,527

Up $476,511 (+32%) from 2021

Expenses

Up

$1,580,489

Up $87,052 (+5.8%) from 2021

Net Income

Up

$382,038

Up $389,459 (+5248%) from 2021

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 2011: $611,495Liabilities 2011: $71,668Net Assets 2011: $539,8272011Assets 2015: $887,082Liabilities 2015: $51,656Net Assets 2015: $835,4262015Assets 2017: $1,066,888Liabilities 2017: $71,913Net Assets 2017: $994,9752017Assets 2018: $1,165,537Liabilities 2018: $73,482Net Assets 2018: $1,092,0552018Assets 2019: $1,202,445Liabilities 2019: $65,206Net Assets 2019: $1,137,2392019Assets 2020: $1,174,787Liabilities 2020: $65,173Net Assets 2020: $1,109,6142020Assets 2021: $1,478,780Liabilities 2021: $376,587Net Assets 2021: $1,102,1932021Assets 2022: $1,471,516Liabilities 2022: $46,469Net Assets 2022: $1,425,0472022Assets 2025: $1,369,723Liabilities 2025: $41,051Net Assets 2025: $1,328,6722025

Highlighted filing

2022

Assets$1,471,516
Liabilities$46,469
Net Assets$1,425,047

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,461,6672011Revenue 2015: $1,871,237Expenses 2015: $1,837,100Net Income 2015: $34,1372015Revenue 2017: $2,056,753Expenses 2017: $1,975,250Net Income 2017: $81,5032017Revenue 2018: $2,135,557Expenses 2018: $2,038,477Net Income 2018: $97,0802018Revenue 2019: $2,161,614Expenses 2019: $2,116,430Net Income 2019: $45,1842019Revenue 2020: $2,113,714Expenses 2020: $2,141,339Net Income 2020: -$27,6252020Revenue 2021: $1,486,016Expenses 2021: $1,493,437Net Income 2021: -$7,4212021Revenue 2022: $1,962,527Expenses 2022: $1,580,489Net Income 2022: $382,0382022Revenue 2025: $1,581,844Expenses 2025: $1,794,800Net Income 2025: -$212,9562025

Highlighted filing

2022

Revenue$1,962,527
Expenses$1,580,489
Net Income$382,038
Jump To
Filing Snapshot
Filing Period
Apr 1, 2021 to Mar 31, 2022
Signed
Feb 10, 2023
Return Version
2021v4.2
Gross Receipts
$1,962,527
Mission and Program Overview

Mission

The community center provides recreational and educational programs for people of all ages including state-licensed child care and preschool programs for children and instructional programs for youths.

The Community Center provides recreational and educational programs for people of all ages including State licensed child care and preschool programs for children, instructional programs for youths.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$817,773$974,503▲ $156,730
Land, Buildings, and Equipment, Net$324,716$314,130▼ $10,586
Savings and Temporary Cash Investments$182,008$182,883▲ $875
Pledges and Grants Receivable$154,283--
Total Assets$1,478,780$1,471,516▼ $7,264
Liabilities
Other Liabilities$293,100$0▼ $293,100
Deferred Revenue$37,090$40,240▲ $3,150
Accounts Payable and Accrued Expenses$46,397$6,229▼ $40,168
Total Liabilities$376,587$46,469▼ $330,118
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,102,193$1,425,047▲ $322,854
Total Net Assets Fund Balance$1,102,193$1,425,047▲ $322,854
Total Liabilities and Net Assets / Fund Balance$1,478,780$1,471,516▼ $7,264

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$301,289$256,897$558,186
Equipment$12,841$278,513$291,354
Other Land Buildings$0$37,762$37,762
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard ChappellExecutive DirectorFT$104,868$104,868

Board Members and Trustees

NameTitle
George VukotichChairman
Joe NeryVice Chairman
Catherine Young-GreendykeDirector
Dan WaterlooDirector
Dennis AlcockDirector
Jim RyanDirector
Lew RieckDirector
Scott KieserDirector
Anna CookSecretary
Anne DwyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$584,229
Program Service Revenue
$1,174,744
Investment Income
$967
Other Revenue
$202,587
Change in Net Assets
$382,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,962,527
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,962,527
Total Revenue per Form 990
$1,962,527
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,127,190
Other Expenses$453,299
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$663,507$233,124-$896,631
Current Officers, Directors, Trustees, and Key Employees$78,120$27,448-$105,568
Payroll Taxes$54,667$19,207-$73,874
Occupancy$40,442$21,777-$62,219
Other Employee Benefits$37,827$13,290-$51,117
Office Expenses$21,349$11,496-$32,845
Fees for Services Management-$25,998-$25,998
Insurance$13,846$7,455-$21,301
Other Expenses$12,848$6,918-$19,766
Depreciation Depletion$10,301$5,547-$15,848
Advertising$8,310$4,475-$12,785
Fees for Services Accounting-$6,150-$6,150
Total Functional Expenses$1,159,764$420,725$0$1,580,489

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,580,489
Total Expenses per Audited Statements$1,580,489
Total Expenses per Form 990$1,580,489
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Backup withholding compliance
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

Governance Explanations

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

The Executive Director reviews the 990 and discusses any questions with auditor before presenting it to the Board of Governors. The Board then reviews the 990 and presents additional questions to the Executive Director if additional clarification is needed.

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

Conflict of interest policy is signed by Board members annually.

Form 990, Part VI, Section B, line 15A

All compensation decisions are reviewed and approved by the Board.

Form 990, Part VI, Section C, line 19

Copy of financial statements, policies, and 990 are available upon written request.

Filing and Contact Details

Filer

Filer Name
River Forest Community Center
EIN
36-2890404
Phone
7087716159
Address
8020 Madison St, River Forest, IL 60305

Signing Officer

Name
Richard Chappell
Title
Executive Director
Phone
7087716159
Signed
2023-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Chappell
Formed
1975
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
42
Volunteers
10

Preparer

Firm
Desmond & Ahern Ltd
Address
10827 S WESTERN AVENUE, CHICAGO, IL 60643-3206
Preparer
Jason L Gierhahn CPA
Phone
7737794720
Supplemental Narrative

Additional Explanations

Form 990, Part XII, line 2C:

The process did not change from the prior year.

Financial Statement Notes

Part X, Line 2:

FIN 48 Note from Audited Financial Statement: River Forest Community Center was granted an exemption from federal income taxes by the Internal Revenue Service pursuant to the provisions of Internal Revenue Code Section 501(c)(3). The Organization qualifies for the charitable contribution deduction and has been classified as an organization that is not a private Organization. The tax-exempt purpose of the Organization and the nature in which it operates is described in the paragraph above. The Organization continues to operate in compliance with its tax-exempt purpose. Management's assertion is that there are no uncertain tax positions and the Organization continues to operate in compliance with its tax-exempt purpose. The Organization's annual information and income tax returns filed with the federal and state governments are subject to examination generally three years after they are filed.

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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Richard Chappell
IRS990/PriorPeriodAdjustmentsAmt0-59184
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624410
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Childcare
IRS990/ProgramServiceRevenueGrp/Desc1Summer camp
IRS990/ProgramServiceRevenueGrp/Desc2Youth program
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0909465
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1208427
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt256852
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0909465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1208427
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt256852
IRS990/ProgSrvcAccomActy2Grp/Desc0Camps provide learning and development opportunities for children ages 3-12.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt096260
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0208427
IRS990/ProgSrvcAccomActy3Grp/Desc0Pre-school Program - This program provides educational programs and learning opportunities for children ages 3-6 in the local community.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt022036
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt075740
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Youth Programs - These programs provide opportunities for youth participants to engage in various recreational and educational activities.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Adult Programs - These programs provide adults and seniors in the community an opportunity to socialize and participate in life enriching activities.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Other program expenses
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt028015
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt1308316
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt056852
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt118940
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0692823
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02297
IRS990/PYOtherExpensesAmt0363124
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0790896
IRS990/PYRevenuesLessExpensesAmt0-7421
IRS990/PYSalariesCompEmpBnftPaidAmt01130313
IRS990/PYTotalExpensesAmt01493437
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01486016
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0382038
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0183647
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0833725
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0182008
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0182883
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0584229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0584230
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0184614
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt02297
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0941
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0670
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0190966
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01174744
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0790896
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02111270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02160673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02134887
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08372470
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0184614
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt02297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0941
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0670
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0190966
IRS990ScheduleA/InvestmentIncomeCYPct00.02080
IRS990ScheduleA/InvestmentIncomePYPct00.00080
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt018940
IRS990ScheduleA/OtherIncome509Grp/TotalAmt018940
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97710
IRS990ScheduleA/PublicSupportPY509Pct00.99920
IRS990ScheduleA/PublicSupportTotal509Amt08956700
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01758973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0790897
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt02111270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02160673
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02134887
IRS990ScheduleA/Total509Grp/TotalAmt08956700
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01962527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0793194
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02113714
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02161614
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02135557
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09166606
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt012841
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0278513
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0291354
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01580489
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0301289
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0256897
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0558186
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037762
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037762
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01962527
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 Note from Audited Financial Statement: River Forest Community Center was granted an exemption from federal income taxes by the Internal Revenue Service pursuant to the provisions of Internal Revenue Code Section 501(c)(3). The Organization qualifies for the charitable contribution deduction and has been classified as an organization that is not a private Organization. The tax-exempt purpose of the Organization and the nature in which it operates is described in the paragraph above. The Organization continues to operate in compliance with its tax-exempt purpose. Management's assertion is that there are no uncertain tax positions and the Organization continues to operate in compliance with its tax-exempt purpose. The Organization's annual information and income tax returns filed with the federal and state governments are subject to examination generally three years after they are filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0314130
IRS990ScheduleD/TotalExpensesPerForm990Amt01580489
IRS990ScheduleD/TotalRevenuePerForm990Amt01962527
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01962527
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01580489
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Executive Director reviews the 990 and discusses any questions with auditor before presenting it to the Board of Governors. The Board then reviews the 990 and presents additional questions to the Executive Director if additional clarification is needed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest policy is signed by Board members annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All compensation decisions are reviewed and approved by the Board.

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