Civic Intelligence

River Forest Community Center

990 • Fiscal year 2025 • EIN 36-2890404

Apr 01, 2024 to Mar 31, 2025 • Filed on Jan 21, 2026

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.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.03x

Higher debt load relative to revenue than 35% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

66th percentile

$98,273

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

4th percentile

-28%

Faster asset growth than 4% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

12th percentile

-22%

Faster revenue growth than 12% of similar nonprofits.

2025 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,369,723

Down $101,793 (-6.9%) from 2022

Net Assets

Down

$1,328,672

Down $96,375 (-6.8%) from 2022

Liabilities

Down

$41,051

Down $5,418 (-12%) from 2022

Revenue

Down

$1,581,844

Down $380,683 (-19%) from 2022

Expenses

Up

$1,794,800

Up $214,311 (+14%) from 2022

Net Income

Down

-$212,956

Down $594,994 (-156%) from 2022

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

2025

Assets$1,369,723
Liabilities$41,051
Net Assets$1,328,672

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

2025

Revenue$1,581,844
Expenses$1,794,800
Net Income-$212,956
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 21, 2026
Return Version
2024v5.0
Gross Receipts
$1,586,846
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,028,846$1,028,929▲ $83
Cash and Non-Interest-Bearing Accounts$459,493$226,780▼ $232,713
Savings and Temporary Cash Investments$162,626$114,014▼ $48,612
Total Assets$1,891,388$1,369,723▼ $521,665
Other Assets Total$240,423--
Liabilities
Deferred Revenue$227,819--
Other Liabilities$188,908--
Accounts Payable and Accrued Expenses$92,971$41,051▼ $51,920
Total Liabilities$509,698$41,051▼ $468,647
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,381,690$1,328,672▼ $53,018
Total Net Assets Fund Balance$1,381,690$1,328,672▼ $53,018
Total Liabilities and Net Assets / Fund Balance$1,891,388$1,369,723▼ $521,665

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,013,835$285,767$1,299,602
Equipment$15,094$282,637$297,731
Other Land Buildings-$37,762$37,762
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard ChappellExecutive DiFT$98,273$98,273

Board Members and Trustees

NameTitle
George VukotichChairman
Joe NeryVice Chairma
Catherine Young-greendykeDirector
Dan WaterlooDirector
Jim RyanDirector
Lew RieckDirector
Scott KieserDirector
Anne Dwyer-wohlfordTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$41,327
Program Service Revenue
$1,210,989
Investment Income
$15,827
Other Revenue
$313,701
All Other Contributions
$1,367
Change in Net Assets
$-212,956

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,581,844
Revenue Not Reported on Form 990
$5,002
Total Revenue per Audited Statements
$1,586,846
Total Revenue per Form 990
$1,581,844
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,156,293
Other Expenses$638,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$913,371$130,625-$1,043,996
Occupancy$116,617$62,792-$179,409
Current Officers, Directors, Trustees, and Key Employees-$98,273-$98,273
Office Expenses$56,096$30,417-$86,513
Travel$75,834--$75,834
Insurance$36,315$19,554-$55,869
Other Expenses$27,206--$27,206
Fees for Services Accounting-$16,258-$16,258
All Other Expenses$15,633--$15,633
Payroll Taxes$9,552$3,356-$12,908
Fees for Services Other-$7,520-$7,520
Advertising$2,497$1,344-$3,841
Conferences and Meetings$1,932$1,041-$2,973
Other Employee Benefits$826$290-$1,116
Total Functional Expenses$1,423,330$371,470$0$1,794,800

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,799,802
Expenses per Audited Statements$1,794,800
Total Expenses per Form 990$1,794,800
Expenses Not Reported on Form 990$5,002
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,656
Fundraising Direct Expenses$5,002
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dad Daughter Da$15,656$15,656$5,002$10,654
Total Events$15,656$15,656$5,002$10,654
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
Backup withholding compliance
No
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, Page 6, Part VI, 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, Page 6, Part VI, Line 12C

Conflict of interest policy is signed by board members annually.

Form 990, Page 6, Part VI, Line 15A

All compensation decisions are reviewed and approved by the board.

Form 990, Page 6, Part VI, 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
2026-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Chappell
Formed
1975
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
51
Volunteers
12

Preparer

Firm
Lauterbach & Amen Llp
Address
668 N RIVER RD, NAPERVILLE, IL 60563
Preparer
Ronald J Amen CPA
Phone
6304166900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

OTHER PROGRAMS

Form 990, Part XI, Line 9

Special events expenses 5,002 special events expenses -5,002 the tax return was completed based on a preliminary unaudited trial balance.

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Special events expenses 5,002

Schedule D, Page 4, Part XII, Line 2D

Special events expenses 5,002

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IRS990/ProgramServiceRevenueGrp/Desc2YOUTH PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc3ADULT PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0831840
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1335577
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt242547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31025
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0831840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1335577
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt242547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31025
IRS990/ProgSrvcAccomActy2Grp/Desc0SUMMER CAMPS - CAMPS PROVIDE LEARNING AND DEVELOPMENT OPPORTUNITIES FOR CHILDREN AGES 3-12.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt072817
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0335577
IRS990/ProgSrvcAccomActy3Grp/Desc0PRE-SCHOOL PROGRAM - THIS PROGRAM PROVIDES EDUCATIONAL PROGRAMS AND LEARNING OPPORTUNITIES FOR CHILDREN AGES 3-6 IN THE LOCAL COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01698
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt042547
IRS990/ProgSrvcAccomActyOtherGrp/Desc0OTHER PROGRAMS
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0404794
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01025
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0487341
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt024827
IRS990/PYOtherExpensesAmt0655315
IRS990/PYOtherRevenueAmt0227682
IRS990/PYProgramServiceRevenueAmt01289238
IRS990/PYRevenuesLessExpensesAmt0129775
IRS990/PYSalariesCompEmpBnftPaidAmt01243998
IRS990/PYTotalExpensesAmt01899313
IRS990/PYTotalRevenueAmt02029088
IRS990/ReconcilationRevenueExpnssAmt0-212956
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0286090
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0831840
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0162626
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0114014
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt041327
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt041327
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0301917
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0301917
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01243602
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01243602
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0301917
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0301917
IRS990ScheduleA/InvestmentIncomeCYPct00.19000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.80970
IRS990ScheduleA/PublicSupportTotal509Amt01284929
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01284929
IRS990ScheduleA/Total509Grp/TotalAmt01284929
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01586846
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01586846
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt015094
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0282637
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0297731
IRS990ScheduleD/ExpensesNotReportedAmt05002
IRS990ScheduleD/ExpensesSubtotalAmt01794800
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01013835
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0285767
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01299602
IRS990ScheduleD/OtherExpensesIncludedAmt05002
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt037762
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037762
IRS990ScheduleD/OtherRevenueAmt05002
IRS990ScheduleD/RevenueNotReportedAmt05002
IRS990ScheduleD/RevenueSubtotalAmt01581844
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPECIAL EVENTS EXPENSES 5,002
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SPECIAL EVENTS EXPENSES 5,002
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01028929
IRS990ScheduleD/TotalExpensesPerForm990Amt01794800
IRS990ScheduleD/TotalRevenuePerForm990Amt01581844
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01586846
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01799802
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05002
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DAD DAUGHTER DA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt015656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt015656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015656
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015656
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010654
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05002
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05002
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAMS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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/ExplanationTxt2CONFLICT OF INTEREST POLICY IS SIGNED BY BOARD MEMBERS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL COMPENSATION DECISIONS ARE REVIEWED AND APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF FINANCIAL STATEMENTS, POLICIES, AND 990 ARE AVAILABLE UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SPECIAL EVENTS EXPENSES 5,002 SPECIAL EVENTS EXPENSES -5,002 THE TAX RETURN WAS COMPLETED BASED ON A PRELIMINARY UNAUDITED TRIAL BALANCE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01891388
IRS990/TotalAssetsEOYAmt01369723
IRS990/TotalAssetsGrp/BOYAmt01891388
IRS990/TotalAssetsGrp/EOYAmt01369723
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt041327
IRS990/TotalEmployeeCnt051
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0371470
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01423330
IRS990/TotalFunctionalExpensesGrp/TotalAmt01794800
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0509698
IRS990/TotalLiabilitiesEOYAmt041051
IRS990/TotalLiabilitiesGrp/BOYAmt0509698
IRS990/TotalLiabilitiesGrp/EOYAmt041051
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01381690
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01328672
IRS990/TotalOtherProgSrvcExpenseAmt0404794
IRS990/TotalOtherProgSrvcRevenueAmt01025
IRS990/TotalProgramServiceExpensesAmt01423330
IRS990/TotalProgramServiceRevenueAmt01210989
IRS990/TotalReportableCompFromOrgAmt098273
IRS990/TotalRevenueGrp/ExclusionAmt0301917
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01227946
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01581844
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01891388
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01369723
IRS990/TravelGrp/ProgramServicesAmt075834
IRS990/TravelGrp/TotalAmt075834

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