Civic Intelligence

Open Communities

EIN 36-2934709 • 501(c)3 • Evanston, IL

Profile

To promote fair and inclusive housing in north and northwest suburban chicago.

1740 Ridge Ave Ste 117Evanston, IL 60201

www.open-communities.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.05x

Higher debt load relative to assets than 48% of similar nonprofits.

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

Liabilities / Revenue

39th percentile

0.04x

Higher debt load relative to revenue than 39% of similar nonprofits.

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

Net Margin

88th percentile

47%

Higher net margin than 88% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

96th percentile

133%

Faster asset growth than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Revenue Growth

88th percentile

66%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2022

Assets

Down

$1,514,155

Down $331,386 (-18%) from 2023

Liabilities

Down

$401,050

Down $113,801 (-22%) from 2023

Net Assets

Down

$1,113,105

Down $217,585 (-16%) from 2023

Revenue

Down

$1,112,147

Down $107,307 (-8.8%) from 2023

Expenses

Up

$1,329,732

Up $114,438 (+9.4%) from 2023

Net Income

Down

-$217,585

Down $221,745 (-5330%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2015: $524,874Liabilities 2015: $439,264Net Assets 2015: $85,6102015Assets 2016: $521,099Liabilities 2016: $312,476Net Assets 2016: $208,6232016Assets 2017: $577,807Liabilities 2017: $345,686Net Assets 2017: $232,1212017Assets 2018: $224,524Liabilities 2018: $132,793Net Assets 2018: $91,7312018Assets 2019: $197,208Liabilities 2019: $74,966Net Assets 2019: $122,2422019Assets 2020: $258,320Liabilities 2020: $101,275Net Assets 2020: $157,0452020Assets 2021: $512,117Liabilities 2021: $171,395Net Assets 2021: $340,7222021Assets 2022: $1,402,303Liabilities 2022: $75,773Net Assets 2022: $1,326,5302022Assets 2023: $1,845,541Liabilities 2023: $514,851Net Assets 2023: $1,330,6902023Assets 2024: $1,514,155Liabilities 2024: $401,050Net Assets 2024: $1,113,1052024

Highlighted filing

2024

Assets$1,514,155
Liabilities$401,050
Net Assets$1,113,105

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2015: $809,422Expenses 2015: $823,222Net Income 2015: -$13,8002015Revenue 2016: $1,072,956Expenses 2016: $949,945Net Income 2016: $123,0112016Revenue 2017: $777,008Expenses 2017: $753,510Net Income 2017: $23,4982017Revenue 2018: $580,654Expenses 2018: $721,044Net Income 2018: -$140,3902018Revenue 2019: $683,238Expenses 2019: $652,727Net Income 2019: $30,5112019Revenue 2020: $766,092Expenses 2020: $731,289Net Income 2020: $34,8032020Revenue 2021: $989,534Expenses 2021: $805,857Net Income 2021: $183,6772021Revenue 2022: $2,117,252Expenses 2022: $1,131,444Net Income 2022: $985,8082022Revenue 2023: $1,219,454Expenses 2023: $1,215,294Net Income 2023: $4,1602023Revenue 2024: $1,112,147Expenses 2024: $1,329,732Net Income 2024: -$217,5852024

Highlighted filing

2024

Revenue$1,112,147
Expenses$1,329,732
Net Income-$217,585

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 17, 2025
Return Version
2023v6.0
Gross Receipts
$1,118,424
Mission and Program Overview

Mission

To educate, advocate and organize to promote just and inclusive communities in north suburban chicago

Fair housing testing and enforcement; hud certified counseling services for renters and homeowners; advocacy for fair and inclusive housing in north and northwest suburban chicago.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$965,343-
Pledges and Grants Receivable$200,938$102,458▼ $98,480
Cash and Non-Interest-Bearing Accounts$1,167,777$74,966▼ $1,092,811
Land, Buildings, and Equipment, Net$23,032$19,489▼ $3,543
Prepaid Expenses and Deferred Charges$2,063$4,551▲ $2,488
Total Assets$1,845,541$1,514,155▼ $331,386
Other Assets Total$451,731$347,348▼ $104,383
Liabilities
Other Liabilities$433,980$353,813▼ $80,167
Accounts Payable and Accrued Expenses$45,389$47,237▲ $1,848
Deferred Revenue$35,482--
Total Liabilities$514,851$401,050▼ $113,801
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,330,690$1,113,105▼ $217,585
Total Net Assets Fund Balance$1,330,690$1,113,105▼ $217,585
Total Liabilities and Net Assets / Fund Balance$1,845,541$1,514,155▼ $331,386

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,489$5,315$24,804
Other Assets Org$16,973--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Cheryl LawrenceCEOFT$129,999$129,999

Board Members and Trustees

NameTitle
Carol GolderCo-president
Herbert BrennerCo-president
Adam KlingherDirector
Connie BermanDirector
Grace MiyaDirector
Roger WilliamsDirector
Rose ShapiroDirector
Emily LoveSecretary
Jessica FloresTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$961,672
Program Service Revenue
$105,510
Investment Income
$46,657
Other Revenue
$-1,692
All Other Contributions
$154,536
Change in Net Assets
$-217,585

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,112,147
Total Revenue per Audited Statements
$1,112,147
Total Revenue per Form 990
$1,112,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$945,807
Other Expenses$263,925
Total Fundraising Expense$126,541
Grants and Similar Amounts Paid$120,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$580,944$60,108$67,110$708,162
Current Officers, Directors, Trustees, and Key Employees$86,055$21,972$21,972$129,999
Grants to Domestic Orgs$120,000--$120,000
Payroll Taxes$60,224$7,411$8,043$75,678
Office Expenses$51,206$7,745$6,512$65,463
Occupancy$49,173$6,051$6,567$61,791
Fees for Services Other$48,658$3,675$5,291$57,624
Fees for Services Accounting-$36,285-$36,285
Other Employee Benefits$25,438$3,131$3,399$31,968
Conferences and Meetings$20,352$2,850$170$23,372
Insurance$6,312$777$843$7,932
Advertising--$6,257$6,257
Depreciation Depletion$2,819$347$377$3,543
Other Expenses-$1,658-$1,658
Total Functional Expenses$1,051,181$152,010$126,541$1,329,732

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,329,732
Total Expenses per Audited Statements$1,329,732
Total Expenses per Form 990$1,329,732
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Rebuilding Together North SuburbanGlenview, IL501c3-$120,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$6,277
Fundraising Gross Income$4,585
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Event$46,015$4,585$6,277$-1,692
Total Events$46,015$4,585$6,277$-1,692
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$348,613
Sub Lease Security Deposit$5,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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, Page 6, Part VI, Line 11B

The organization makes the form 990 available to the board for review before filing.

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

The board determines the pay level of the ceo taking all relevant factors into account.

Form 990, Page 6, Part VI, Line 19

The organization makes certain of its documents, policies and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Open Communities
EIN
36-2934709
Phone
8475015760
Address
1740 RIDGE AVE STE 117, EVANSTON, IL 60201

Signing Officer

Name
Herbert Brenner
Title
Co-president
Phone
8475015760
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Herbert Brenner
Formed
1977
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
17
Volunteers
30

Preparer

Firm
Arthur S Gunn Ltd
Address
900 SKOKIE BLVD STE 207, NORTHBROOK, IL 60062-4031
Preparer
Arthur S Gunn CPA
Phone
8476071040
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income taxes under section 501(c) (3) of the internal revenue code, except on net income derived from unrelated business activities. The organization had no unrelated business income for the year ended june 30, 2024. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's federal exempt organization returns us form 990, for the years ending june 30, 2021, 2022 and 2023 are subject to examination by the irs, generally for three years after they were filed. The organization has not been notified of any federal or state examinations, and therefore, all tax years prior to july 1, 2020 are considered closed. The tax return for the year ended june 30, 2024 is on extension and due on may 15, 2025.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0226688
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0270645
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED JUNE 30, 2024. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS US FORM 990, FOR THE YEARS ENDING JUNE 30, 2021, 2022 AND 2023 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. THE ORGANIZATION HAS NOT BEEN NOTIFIED OF ANY FEDERAL OR STATE EXAMINATIONS, AND THEREFORE, ALL TAX YEARS PRIOR TO JULY 1, 2020 ARE CONSIDERED CLOSED. THE TAX RETURN FOR THE YEAR ENDED JUNE 30, 2024 IS ON EXTENSION AND DUE ON MAY 15, 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleI/RecipientTable/CashGrantAmt0120000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0REBUILDING TOGETHER NORTH SUBURBAN
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0CHICAGO
IRS990ScheduleI/RecipientTable/RecipientEIN0364111206
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 626
IRS990ScheduleI/RecipientTable/USAddress/CityNm0GLENVIEW
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060025
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION WAS IN COMMUNICATION WITH THE RECIPIENT REGARDING USE OF GRANT FUNDS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAKES THE FORM 990 AVAILABLE TO THE BOARD FOR REVIEW BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD DETERMINES THE PAY LEVEL OF THE CEO TAKING ALL RELEVANT FACTORS INTO ACCOUNT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES CERTAIN OF ITS DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsGrp/BOYAmt01845541
IRS990/TotalAssetsGrp/EOYAmt01514155

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