Civic Intelligence

South Suburban Special Recreation

EIN 36-3018275 • 501(c)3 • Tinley Park, IL

Profile

To promote the power of choice and to enhance the quality of life of individuals of all abilities, by providing accessible recreation in an environment that promotes dignity, success, and fun.

19910 80th AvenueTinley Park, IL 60487

www.sssra.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.35x

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

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

Liabilities / Revenue

80th percentile

0.45x

Higher debt load relative to revenue than 80% of similar nonprofits.

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

Net Margin

12th percentile

-24%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

69th percentile

$105,617

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 7.8% of source-year revenue.

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

Asset Growth

11th percentile

-17%

Faster asset growth than 11% of similar nonprofits.

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

Revenue Growth

30th percentile

-4.2%

Faster revenue growth than 30% of similar nonprofits.

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

Assets

Down

$2,114,777

Down $139,411 (-6.2%) from 2023

Liabilities

Down

$647,199

Down $84,680 (-12%) from 2023

Net Assets

Down

$1,467,578

Down $54,731 (-3.6%) from 2023

Revenue

Up

$1,417,092

Up $26,475 (+1.9%) from 2023

Expenses

Up

$1,471,823

Up $42,089 (+2.9%) from 2023

Net Income

Down

-$54,731

Down $15,614 (-40%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2015: $3,269,778Liabilities 2015: $115,729Net Assets 2015: $3,154,0492015Assets 2016: $3,181,619Liabilities 2016: $501,256Net Assets 2016: $2,680,3632016Assets 2017: $2,858,543Liabilities 2017: $489,936Net Assets 2017: $2,368,6072017Assets 2018: $2,450,468Liabilities 2018: $467,389Net Assets 2018: $1,983,0792018Assets 2019: $2,083,004Liabilities 2019: $591,320Net Assets 2019: $1,491,6842019Assets 2020: $1,722,207Liabilities 2020: $474,580Net Assets 2020: $1,247,6272020Assets 2021: $2,150,769Liabilities 2021: $599,626Net Assets 2021: $1,551,1432021Assets 2022: $2,126,834Liabilities 2022: $565,408Net Assets 2022: $1,561,4262022Assets 2023: $2,254,188Liabilities 2023: $731,879Net Assets 2023: $1,522,3092023Assets 2024: $2,114,777Liabilities 2024: $647,199Net Assets 2024: $1,467,5782024

Highlighted filing

2024

Assets$2,114,777
Liabilities$647,199
Net Assets$1,467,578

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2015: $1,389,959Expenses 2015: $1,530,049Net Income 2015: -$140,0902015Revenue 2016: $1,343,351Expenses 2016: $1,548,010Net Income 2016: -$204,6592016Revenue 2017: $1,279,927Expenses 2017: $1,599,174Net Income 2017: -$319,2472017Revenue 2018: $1,304,863Expenses 2018: $1,704,515Net Income 2018: -$399,6522018Revenue 2019: $1,223,508Expenses 2019: $1,668,067Net Income 2019: -$444,5592019Revenue 2020: $1,270,738Expenses 2020: $1,514,795Net Income 2020: -$244,0572020Revenue 2021: $1,257,409Expenses 2021: $953,893Net Income 2021: $303,5162021Revenue 2022: $1,231,235Expenses 2022: $1,220,952Net Income 2022: $10,2832022Revenue 2023: $1,390,617Expenses 2023: $1,429,734Net Income 2023: -$39,1172023Revenue 2024: $1,417,092Expenses 2024: $1,471,823Net Income 2024: -$54,7312024

Highlighted filing

2024

Revenue$1,417,092
Expenses$1,471,823
Net Income-$54,731

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Mar 7, 2025
Return Version
2023v6.0
Gross Receipts
$1,421,087
Mission and Program Overview

Mission

To promote the power of choice and to enhance the quality of life of individuals of all abilities, by providing accessible recreation in an environment that promotes dignity, success, and fun.

To enhance the quality of life of all individuals by promoting dignity, success, and fun.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,107,386$1,050,966▼ $56,420
Savings and Temporary Cash Investments$460,613$463,647▲ $3,034
Cash and Non-Interest-Bearing Accounts$259,453$191,406▼ $68,047
Total Assets$2,254,188$2,114,777▼ $139,411
Other Assets Total$426,736$408,758▼ $17,978
Liabilities
Other Liabilities$626,240$528,163▼ $98,077
Accounts Payable and Accrued Expenses$87,916$85,587▼ $2,329
Deferred Revenue$17,723$33,449▲ $15,726
Total Liabilities$731,879$647,199▼ $84,680
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,522,309$1,467,578▼ $54,731
Total Net Assets Fund Balance$1,522,309$1,467,578▼ $54,731
Total Liabilities and Net Assets / Fund Balance$2,254,188$2,114,777▼ $139,411

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$945,966$746,638$1,692,604
Other Land Buildings$0$315,258$315,258
Land$105,000-$105,000
Other Assets Org$86,850--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa DrzewieckiExecutive DirectorFT$102,916$102,916

Board Members and Trustees

NameTitle
Cindy GrannanChairman
Kevin AdamsVice Chairman
Ashley TurnerBoard Member
Christopher ColeBoard Member
Jesus VargasBoard Member
Lisa HillBoard Member
Meghan FenlonBoard Member
Michelle HavranBoard Member
Mike GianatasioBoard Member
Targett JohnsonBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,204,012
Program Service Revenue
$182,906
Investment Income
$27,858
Other Revenue
$2,316
All Other Contributions
$63,477
Change in Net Assets
$-54,731

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,417,092
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,995
Total Revenue per Audited Statements
$1,421,087
Total Revenue per Form 990
$1,417,092
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,003,922
Other Expenses$457,683
Grants and Similar Amounts Paid$10,218
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$451,400$277,341-$728,741
Fees for Services Other-$104,787-$104,787
Current Officers, Directors, Trustees, and Key Employees-$102,916-$102,916
Occupancy$9,797$68,734-$78,531
Other Employee Benefits$34,283$36,496-$70,779
Payroll Taxes$39,262$27,905-$67,167
Depreciation Depletion$32,159$24,261-$56,420
Pension Plan Contributions$17,209$17,110-$34,319
Office Expenses$23,154$7,941-$31,095
Travel$20,970$1,159-$22,129
Insurance-$18,969-$18,969
Grants to Domestic Individuals$10,218--$10,218
Other Expenses$2,140$4,136-$4,136
Conferences and Meetings$1,570$1,739-$3,309
Total Functional Expenses$761,566$710,257$0$1,471,823

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,475,818
Expenses per Audited Statements$1,471,823
Total Expenses per Form 990$1,471,823
Expenses Not Reported on Form 990$3,995
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$6,111
Fundraising Direct Expenses$3,995
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Imrf Net Pension Liability$380,411
Opeb Liability$147,752
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
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 board of directors reviews and approves the 990 at one of its monthly meetings

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

Selection will be made based on the most qualified candidate according to established criteria and the results of personal interview(s) and reference checks. Employment eligibility will be verified, and a state police back-ground check will be required for all positions. A driver record will also be required for employees who will drive association vehicles. All applicable laws will be followed in the obtaining of the information except as otherwise provided, the following persons shall not be hired as full-time or regular part-time employees: 1 members and relatives of the sssra board of directors, 2 commissioners or trustees of sssra member agencies, 3 relatives of sssra full-time or regular part-time employees. Relatives as used immediately above includes spouse, civil union spouse/partner, domestic partner (as defined by pdrma's criteria), child, parent, grandchild, grandparent, brother, sister, half-brother, half-sister, in-law, niece, nephew, cousin, aunt, uncle or members of household relatives, as defined above, may be considered for employment in other part-time positions (non-regular part-time positions), provided, that such employment would not: - create a supervisor/subordinate relationship with a family member, - have the potential for creating an adverse impact on work performance or morale, or - create either an actual conflict of interest or the appearance of a conflict of interest. In addition, agency paperwork will not be processed by the relative of the part-time employee. This includes but is not limited to work schedule requests/assignments, payroll time sheets, employee complaints/grievances, disciplinary records, and evaluations. The sssra superintendent is responsible for ensuring the above guidelines for part-time staff are being followed. Once an offer of employment has been made, pre-employment physicals will be required for all fulltime, regular part-time and positions requiring heavy lifting. The physical shall be completed prior to reporting for the first day of work. Physicals include health history, physical assessment, laboratory tests and physician's assessment of ability to perform essential job functions. The offer of employment shall be contingent upon successfully passing the examination. Cost of the examination will be paid by sssra if the designated physician is used.

Form 990, Part VI, Section B, Line 15

The board evaluates the executive director at one of its monthly meetings and approves his or her pay rate. Each winter/spring during the budget process, the executive director gathers comparative information on the maximum increases being given to all 10-member agency's employees, and to employees of other sra's with similar size operating budgets. This information is shared with the budget committee (4-5 members of the board). A percentage figure is decided upon by the committee, but is approved by the board in may, as part of the entire budget approval process. From there, evaluations take place. The board evaluates the executive director at every may board meeting and decides the percentage increase that the executive director will receive. Supervisors within the organization complete annual evaluations of staff and determine the percentage increase based on the outcome of the evaluation. The percentage raise is based on merit, not a col + merit system. The salary of new hires is based on the agency's set salary ranges, which are reviewed by the budget committee every year. The executive director periodically (approximately every 2 years) provides information on the salary ranges of the other sra's, and local park districts. The board would decide the initial salary of an executive director. The executive director and superintendent mutually set the salary for a new employee, within the ranges provided. The executive director has final approval.

Form 990, Part VI, Section C, Line 19

The organization makes all documents available to the public through freedom of informational act (foia) request procedures.

Filing and Contact Details

Filer

Filer Name
South Suburban Special Recreation
EIN
36-3018275
Phone
8158060384
Address
19910 80TH AVENUE, TINLEY PARK, IL 60487

Signing Officer

Name
Lisa Drzewiecki
Title
Executive Director
Phone
8158060384
Signed
2025-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Drzewiecki
Formed
1974
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
131
Volunteers
14

Preparer

Firm
Sikich LLC
Address
1415 W DIEHL RD SUITE 400, NAPERVILLE, IL 60563-2349
Preparer
Heather Bonifas CPA
Phone
6305668400
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

For tax reporting purposes, the association operates as a nonprofit organization and has received exempt status under section 501(c)(3) of the internal revenue code. Accordingly, a provision for income taxes has not been made on the financial statements. The association has no unrelated business income during the year ended may 31, 2024, and therefore, no provision for federal or state income taxes has been made in the accompanying financial statements.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 3,995.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses 3,995.

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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE POWER OF CHOICE AND TO ENHANCE THE QUALITY OF LIFE OF INDIVIDUALS OF ALL ABILITIES, BY PROVIDING ACCESSIBLE RECREATION IN AN ENVIRONMENT THAT PROMOTES DIGNITY, SUCCESS, AND FUN.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01522309
IRS990/NetAssetsOrFundBalancesEOYAmt01467578
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02116
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02116
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01522309
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01467578
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt068734
IRS990/OccupancyGrp/ProgramServicesAmt09797
IRS990/OccupancyGrp/TotalAmt078531
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07941
IRS990/OfficeExpensesGrp/ProgramServicesAmt023154
IRS990/OfficeExpensesGrp/TotalAmt031095
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0426736
IRS990/OtherAssetsTotalGrp/EOYAmt0408758
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt036496
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034283
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070779
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES
IRS990/OtherExpensesGrp/Desc1ADMISSIONS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010557
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16206
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24136
IRS990/OtherExpensesGrp/ProgramServicesAmt055239
IRS990/OtherExpensesGrp/ProgramServicesAmt164165
IRS990/OtherExpensesGrp/ProgramServicesAmt22140
IRS990/OtherExpensesGrp/TotalAmt065796
IRS990/OtherExpensesGrp/TotalAmt164165
IRS990/OtherExpensesGrp/TotalAmt28346
IRS990/OtherExpensesGrp/TotalAmt34136
IRS990/OtherLiabilitiesGrp/BOYAmt0626240
IRS990/OtherLiabilitiesGrp/EOYAmt0528163
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt0200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0200
IRS990/OtherRevenueTotalAmt0200
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0277341
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0451400
IRS990/OtherSalariesAndWagesGrp/TotalAmt0728741
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt027905
IRS990/PayrollTaxesGrp/ProgramServicesAmt039262
IRS990/PayrollTaxesGrp/TotalAmt067167
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt017110
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017209
IRS990/PensionPlanContributionsGrp/TotalAmt034319
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LISA DRZEWIECKI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0RECREATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0182906
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0182906
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01291406
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt05612
IRS990/PYInvestmentIncomeAmt0-41049
IRS990/PYOtherExpensesAmt0449614
IRS990/PYOtherRevenueAmt04166
IRS990/PYProgramServiceRevenueAmt0136094
IRS990/PYRevenuesLessExpensesAmt0-39117
IRS990/PYSalariesCompEmpBnftPaidAmt0974508
IRS990/PYTotalExpensesAmt01429734
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01390617
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-54731
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0182906
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0460613
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0463647
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME - 2020 AMOUNT: $ 6,999. 2023 AMOUNT: $ 200. FUNDRAISING INCOME - 2019 AMOUNT: $ 19,410. 2020 AMOUNT: $ 30,119. 2021 AMOUNT: $ 6,517. 2022 AMOUNT: $ 4,166. 2023 AMOUNT: $ 2,116.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01204012
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01291406
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01135233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01201468
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01067153
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05899272
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt027858
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt018528
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0339
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0796
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02875
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt050396
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0608801
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02316
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04166
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt06517
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt037118
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt019410
IRS990ScheduleA/OtherIncome170Grp/TotalAmt069527
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98010
IRS990ScheduleA/PublicSupportPY170Pct00.98160
IRS990ScheduleA/PublicSupportTotal170Amt05899272
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01204012
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01291406
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01135233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01201468
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01067153
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05899272
IRS990ScheduleA/TotalSupportAmt06019195
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/BuildingsGrp/BookValueAmt0945966
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0746638
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01692604
IRS990ScheduleD/ExpensesNotReportedAmt03995
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01471823
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0105000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0105000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0321908
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt186850
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0IMRF PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPEB
IRS990ScheduleD/OtherExpensesIncludedAmt03995
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0315258
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0315258
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0147752
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1380411
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPEB LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1IMRF NET PENSION LIABILITY
IRS990ScheduleD/OtherRevenueAmt03995
IRS990ScheduleD/RevenueNotReportedAmt03995
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01417092
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR TAX REPORTING PURPOSES, THE ASSOCIATION OPERATES AS A NONPROFIT ORGANIZATION AND HAS RECEIVED EXEMPT STATUS UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, A PROVISION FOR INCOME TAXES HAS NOT BEEN MADE ON THE FINANCIAL STATEMENTS. THE ASSOCIATION HAS NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED MAY 31, 2024, AND THEREFORE, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 3,995.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES 3,995.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01050966
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0408758
IRS990ScheduleD/TotalExpensesPerForm990Amt01471823
IRS990ScheduleD/TotalLiabilityAmt0528163
IRS990ScheduleD/TotalRevenuePerForm990Amt01417092
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01421087
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01475818
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010218
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0158
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SSSRA IS IN A POSITION TO OFFER SCHOLARSHIPS IN THE FORM OF FEE DISCOUNTS TO SSSRA RESIDENTS WITH DISABILITIES WHO WOULD LIKE TO PARTICIPATE IN ONE OR MORE PROGRAMS, BUT WHO CANNOT AFFORD THE FEES CHARGED. THE SSSRA BOARD OF DIRECTORS HAS ESTABLISHED SPECIFIC GUIDELINES FOR THE ADMINISTRATION OF SCHOLARSHIPS. THE SSSRA SCHOLARSHIP POLICY IS AS FOLLOWS: 1. SCHOLARSHIPS ARE FOR RESIDENTS WITH DISABILITIES ONLY 2. SCHOLARSHIPS ARE BASED ON NEED AND AVAILABILITY OF FUNDS 3. SCHOLARSHIPS ARE USUALLY AWARDED FOR A MAXIMUM OF TWO PROGRAMS PER SEASON 4. THE MAXIMUM SCHOLARSHIP AWARD IS 50% OF THE FEE FOR EACH PROGRAM. THE AMOUNT OF THE AWARD MAY BE LESS THAN 50% OF THE FEE 5. NO SCHOLARSHIPS ARE AWARDED FOR SUMMER DAY CAMP TRANSPORTATION, UNLESS STATED OTHERWISE IN THE SUMMER BROCHURE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE 990 AT ONE OF ITS MONTHLY MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SELECTION WILL BE MADE BASED ON THE MOST QUALIFIED CANDIDATE ACCORDING TO ESTABLISHED CRITERIA AND THE RESULTS OF PERSONAL INTERVIEW(S) AND REFERENCE CHECKS. EMPLOYMENT ELIGIBILITY WILL BE VERIFIED, AND A STATE POLICE BACK-GROUND CHECK WILL BE REQUIRED FOR ALL POSITIONS. A DRIVER RECORD WILL ALSO BE REQUIRED FOR EMPLOYEES WHO WILL DRIVE ASSOCIATION VEHICLES. ALL APPLICABLE LAWS WILL BE FOLLOWED IN THE OBTAINING OF THE INFORMATION EXCEPT AS OTHERWISE PROVIDED, THE FOLLOWING PERSONS SHALL NOT BE HIRED AS FULL-TIME OR REGULAR PART-TIME EMPLOYEES: 1 MEMBERS AND RELATIVES OF THE SSSRA BOARD OF DIRECTORS, 2 COMMISSIONERS OR TRUSTEES OF SSSRA MEMBER AGENCIES, 3 RELATIVES OF SSSRA FULL-TIME OR REGULAR PART-TIME EMPLOYEES. RELATIVES AS USED IMMEDIATELY ABOVE INCLUDES SPOUSE, CIVIL UNION SPOUSE/PARTNER, DOMESTIC PARTNER (AS DEFINED BY PDRMA'S CRITERIA), CHILD, PARENT, GRANDCHILD, GRANDPARENT, BROTHER, SISTER, HALF-BROTHER, HALF-SISTER, IN-LAW, NIECE, NEPHEW, COUSIN, AUNT, UNCLE OR MEMBERS OF HOUSEHOLD RELATIVES, AS DEFINED ABOVE, MAY BE CONSIDERED FOR EMPLOYMENT IN OTHER PART-TIME POSITIONS (NON-REGULAR PART-TIME POSITIONS), PROVIDED, THAT SUCH EMPLOYMENT WOULD NOT: - CREATE A SUPERVISOR/SUBORDINATE RELATIONSHIP WITH A FAMILY MEMBER, - HAVE THE POTENTIAL FOR CREATING AN ADVERSE IMPACT ON WORK PERFORMANCE OR MORALE, OR - CREATE EITHER AN ACTUAL CONFLICT OF INTEREST OR THE APPEARANCE OF A CONFLICT OF INTEREST. IN ADDITION, AGENCY PAPERWORK WILL NOT BE PROCESSED BY THE RELATIVE OF THE PART-TIME EMPLOYEE. THIS INCLUDES BUT IS NOT LIMITED TO WORK SCHEDULE REQUESTS/ASSIGNMENTS, PAYROLL TIME SHEETS, EMPLOYEE COMPLAINTS/GRIEVANCES, DISCIPLINARY RECORDS, AND EVALUATIONS. THE SSSRA SUPERINTENDENT IS RESPONSIBLE FOR ENSURING THE ABOVE GUIDELINES FOR PART-TIME STAFF ARE BEING FOLLOWED. ONCE AN OFFER OF EMPLOYMENT HAS BEEN MADE, PRE-EMPLOYMENT PHYSICALS WILL BE REQUIRED FOR ALL FULLTIME, REGULAR PART-TIME AND POSITIONS REQUIRING HEAVY LIFTING. THE PHYSICAL SHALL BE COMPLETED PRIOR TO REPORTING FOR THE FIRST DAY OF WORK. PHYSICALS INCLUDE HEALTH HISTORY, PHYSICAL ASSESSMENT, LABORATORY TESTS AND PHYSICIAN'S ASSESSMENT OF ABILITY TO PERFORM ESSENTIAL JOB FUNCTIONS. THE OFFER OF EMPLOYMENT SHALL BE CONTINGENT UPON SUCCESSFULLY PASSING THE EXAMINATION. COST OF THE EXAMINATION WILL BE PAID BY SSSRA IF THE DESIGNATED PHYSICIAN IS USED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD EVALUATES THE EXECUTIVE DIRECTOR AT ONE OF ITS MONTHLY MEETINGS AND APPROVES HIS OR HER PAY RATE. EACH WINTER/SPRING DURING THE BUDGET PROCESS, THE EXECUTIVE DIRECTOR GATHERS COMPARATIVE INFORMATION ON THE MAXIMUM INCREASES BEING GIVEN TO ALL 10-MEMBER AGENCY'S EMPLOYEES, AND TO EMPLOYEES OF OTHER SRA'S WITH SIMILAR SIZE OPERATING BUDGETS. THIS INFORMATION IS SHARED WITH THE BUDGET COMMITTEE (4-5 MEMBERS OF THE BOARD). A PERCENTAGE FIGURE IS DECIDED UPON BY THE COMMITTEE, BUT IS APPROVED BY THE BOARD IN MAY, AS PART OF THE ENTIRE BUDGET APPROVAL PROCESS. FROM THERE, EVALUATIONS TAKE PLACE. THE BOARD EVALUATES THE EXECUTIVE DIRECTOR AT EVERY MAY BOARD MEETING AND DECIDES THE PERCENTAGE INCREASE THAT THE EXECUTIVE DIRECTOR WILL RECEIVE. SUPERVISORS WITHIN THE ORGANIZATION COMPLETE ANNUAL EVALUATIONS OF STAFF AND DETERMINE THE PERCENTAGE INCREASE BASED ON THE OUTCOME OF THE EVALUATION. THE PERCENTAGE RAISE IS BASED ON MERIT, NOT A COL + MERIT SYSTEM. THE SALARY OF NEW HIRES IS BASED ON THE AGENCY'S SET SALARY RANGES, WHICH ARE REVIEWED BY THE BUDGET COMMITTEE EVERY YEAR. THE EXECUTIVE DIRECTOR PERIODICALLY (APPROXIMATELY EVERY 2 YEARS) PROVIDES INFORMATION ON THE SALARY RANGES OF THE OTHER SRA'S, AND LOCAL PARK DISTRICTS. THE BOARD WOULD DECIDE THE INITIAL SALARY OF AN EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR AND SUPERINTENDENT MUTUALLY SET THE SALARY FOR A NEW EMPLOYEE, WITHIN THE RANGES PROVIDED. THE EXECUTIVE DIRECTOR HAS FINAL APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ALL DOCUMENTS AVAILABLE TO THE PUBLIC THROUGH FREEDOM OF INFORMATIONAL ACT (FOIA) REQUEST PROCEDURES.
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 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00

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