Civic Intelligence

River Forest Community Center

990 • Fiscal year 2023 • EIN 36-2890404

Apr 01, 2022 to Mar 31, 2023 • Filed on Feb 01, 2024

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

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

36th percentile

0.03x

Higher debt load relative to revenue than 36% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

43rd percentile

1.3%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

62nd percentile

$89,146

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

43rd percentile

2.1%

Faster asset growth than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-9.7%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,502,820

Up $31,304 (+2.1%) from 2022

Net Assets

Up

$1,448,389

Up $23,342 (+1.6%) from 2022

Liabilities

Up

$54,431

Up $7,962 (+17%) from 2022

Revenue

Down

$1,772,078

Down $190,449 (-9.7%) from 2022

Expenses

Up

$1,748,736

Up $168,247 (+11%) from 2022

Net Income

Down

$23,342

Down $358,696 (-94%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$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 2023: $1,502,820Liabilities 2023: $54,431Net Assets 2023: $1,448,3892023Assets 2025: $1,369,723Liabilities 2025: $41,051Net Assets 2025: $1,328,6722025

Highlighted filing

2023

Assets$1,502,820
Liabilities$54,431
Net Assets$1,448,389

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 2023: $1,772,078Expenses 2023: $1,748,736Net Income 2023: $23,3422023Revenue 2025: $1,581,844Expenses 2025: $1,794,800Net Income 2025: -$212,9562025

Highlighted filing

2023

Revenue$1,772,078
Expenses$1,748,736
Net Income$23,342
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
Feb 1, 2024
Return Version
2022v5.0
Gross Receipts
$1,772,078
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
Savings and Temporary Cash Investments$182,883$939,537▲ $756,654
Land, Buildings, and Equipment, Net$314,130$323,782▲ $9,652
Cash and Non-Interest-Bearing Accounts$974,503$239,501▼ $735,002
Total Assets$1,471,516$1,502,820▲ $31,304
Liabilities
Deferred Revenue$40,240$48,476▲ $8,236
Accounts Payable and Accrued Expenses$6,229$5,955▼ $274
Total Liabilities$46,469$54,431▲ $7,962
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,425,047$1,448,389▲ $23,342
Total Net Assets Fund Balance$1,425,047$1,448,389▲ $23,342
Total Liabilities and Net Assets / Fund Balance$1,471,516$1,502,820▲ $31,304

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$313,002$271,333$584,335
Equipment$10,780$280,574$291,354
Other Land Buildings$0$37,762$37,762
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard ChappellExecutive DirectorFT$89,146$89,146

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$124,296
Program Service Revenue
$1,407,015
Investment Income
$7,444
Other Revenue
$233,323
Change in Net Assets
$23,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,772,078
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,772,078
Total Revenue per Form 990
$1,772,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,171,037
Other Expenses$577,699
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$713,483$250,683-$964,166
Current Officers, Directors, Trustees, and Key Employees$65,968$23,178-$89,146
Occupancy$53,845$28,994-$82,839
Payroll Taxes$56,623$19,894-$76,517
Office Expenses$34,323$18,483-$52,806
Other Employee Benefits$30,494$10,714-$41,208
Other Expenses$18,552$9,989-$28,541
Insurance$15,059$8,109-$23,168
Depreciation Depletion$10,723$5,774-$16,497
Fees for Services Accounting-$10,155-$10,155
Fees for Services Management-$6,624-$6,624
Advertising$4,113$2,215-$6,328
Total Functional Expenses$1,311,915$436,821$0$1,748,736

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,748,736
Total Expenses per Audited Statements$1,748,736
Total Expenses per Form 990$1,748,736
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
George Vukotich
Title
Chairman
Phone
7087716159
Signed
2024-02-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Vukotich
Formed
1975
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
39
Volunteers
8

Preparer

Firm
Desmond & Ahern Ltd
Address
10827 S WESTERN AVENUE, CHICAGO, IL 60643-3206
Preparer
Mel Padillo
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/ProgSrvcAccomActy3Grp/Desc0Pre-school Program - This program provides educational programs and learning opportunities for children ages 3-6 in the local community.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt049732
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt053337
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Youth Programs - These programs provide opportunities for youth participants to engage in various recreational and educational activities.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt078243
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt083915
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0584229
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0967
IRS990/PYOtherExpensesAmt0453299
IRS990/PYOtherRevenueAmt0202587
IRS990/PYProgramServiceRevenueAmt01174744
IRS990/PYRevenuesLessExpensesAmt0382038
IRS990/PYSalariesCompEmpBnftPaidAmt01127190
IRS990/PYTotalExpensesAmt01580489
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01962527
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt023342
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0202483
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01031437
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0182883
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0939537
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0124296
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0584229
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0708526
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0209927
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0184614
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02297
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0941
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0400223
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01407015
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01174744
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0790896
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02111270
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02160673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt07644598
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0209927
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0184614
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0941
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0400223
IRS990ScheduleA/InvestmentIncomeCYPct00.04550
IRS990ScheduleA/InvestmentIncomePYPct00.02080
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt030840
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt018940
IRS990ScheduleA/OtherIncome509Grp/TotalAmt049780
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94890
IRS990ScheduleA/PublicSupportPY509Pct00.97710
IRS990ScheduleA/PublicSupportTotal509Amt08353124
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01531311
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01758973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0790897
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt02111270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt02160673
IRS990ScheduleA/Total509Grp/TotalAmt08353124
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01772078
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01962527
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0793194
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt02113714
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt02161614
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08803127
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/BookValueAmt010780
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0280574
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0291354
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01748736
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0313002
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0271333
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0584335
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037762
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037762
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01772078
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/TotalBookValueLandBuildingsAmt0323782
IRS990ScheduleD/TotalExpensesPerForm990Amt01748736
IRS990ScheduleD/TotalRevenuePerForm990Amt01772078
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01772078
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01748736
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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Copy of financial statements, policies, and 990 are available upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process did not change from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XII, line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01471516
IRS990/TotalAssetsEOYAmt01502820
IRS990/TotalAssetsGrp/BOYAmt01471516
IRS990/TotalAssetsGrp/EOYAmt01502820
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0124296

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