Civic Intelligence

Circle Urban Ministries

990 • Fiscal year 2014 • EIN 36-3136997

Jul 01, 2013 to Jun 30, 2014 • Filed on May 15, 2015

118 N Central Avenue60644

(773) 921-1446

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.37x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.31x

Higher debt load relative to revenue than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

19th percentile

-11%

Higher net margin than 19% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

55th percentile

$72,500

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

12th percentile

-9.5%

Faster asset growth than 12% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$1,195,052

Down $126,100 (-9.5%) from 2013

Net Assets

Down

$755,545

Down $158,640 (-17%) from 2013

Liabilities

Up

$439,507

Up $32,540 (+8.0%) from 2013

Revenue

$1,430,567

No earlier filing loaded for comparison.

Expenses

Up

$1,589,207

Up $134,939 (+9.3%) from 2013

Net Income

-$158,640

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,845,780Liabilities 2010: $708,120Net Assets 2010: $1,137,6602010Assets 2013: $1,321,152Liabilities 2013: $406,967Net Assets 2013: $914,1852013Assets 2014: $1,195,052Liabilities 2014: $439,507Net Assets 2014: $755,5452014Assets 2015: $968,074Liabilities 2015: $377,750Net Assets 2015: $590,3242015Assets 2021: $1,609,304Liabilities 2021: $1,594,642Net Assets 2021: $14,6622021Assets 2022: $2,239,314Liabilities 2022: $2,207,846Net Assets 2022: $31,4682022Assets 2023: $2,007,338Liabilities 2023: $2,033,358Net Assets 2023: -$26,0202023Assets 2024: $1,605,082Liabilities 2024: $1,606,237Net Assets 2024: -$1,1552024Assets 2025: $3,272,753Liabilities 2025: $3,216,294Net Assets 2025: $56,4592025

Highlighted filing

2014

Assets$1,195,052
Liabilities$439,507
Net Assets$755,545

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,615,4682010Expenses 2013: $1,454,2682013Revenue 2014: $1,430,567Expenses 2014: $1,589,207Net Income 2014: -$158,6402014Revenue 2015: $1,374,305Expenses 2015: $1,539,526Net Income 2015: -$165,2212015Revenue 2021: $1,195,898Expenses 2021: $1,095,109Net Income 2021: $100,7892021Revenue 2022: $1,336,912Expenses 2022: $1,313,450Net Income 2022: $23,4622022Revenue 2023: $1,367,515Expenses 2023: $1,425,003Net Income 2023: -$57,4882023Revenue 2024: $1,480,505Expenses 2024: $1,455,640Net Income 2024: $24,8652024Revenue 2025: $1,775,572Expenses 2025: $1,717,958Net Income 2025: $57,6142025

Highlighted filing

2014

Revenue$1,430,567
Expenses$1,589,207
Net Income-$158,640
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$1,430,567
Mission and Program Overview

Mission

To inspire, equip and empower urban youth to develop a godly character, to reach their full potential and to transform lives and communities on the west side of chicago.

Christian service programs committed to assisting low income families and individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,093,722$971,169▼ $122,553
Cash and Non-Interest-Bearing Accounts$173,251$149,843▼ $23,408
Pledges and Grants Receivable$12,357$74,040▲ $61,683
Savings and Temporary Cash Investments$37,822--
Prepaid Expenses and Deferred Charges$4,000--
Total Assets$1,321,152$1,195,052▼ $126,100
Liabilities
Deferred Revenue$341,424$256,068▼ $85,356
Accounts Payable and Accrued Expenses$65,543$183,439▲ $117,896
Total Liabilities$406,967$439,507▲ $32,540
Net Assets / Fund Balance
Unrestricted Net Assets$895,944$743,545▼ $152,399
Temporarily Rstr Net Assets$18,241$12,000▼ $6,241
Total Net Assets Fund Balance$914,185$755,545▼ $158,640
Total Liabilities and Net Assets / Fund Balance$1,321,152$1,195,052▼ $126,100

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$501,293$1,902,055$2,403,348
Leasehold Improvements$426,181$551,980$978,161
Equipment$19,745$186,042$205,787
Land$23,950-$23,950
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
George WilsonExeutive DirectorFT$72,500$72,500
Kenneth R WoodsDirector ofFT$43,693$43,693

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$549,593
Program Service Revenue
$870,726
Investment Income
$571
Other Revenue
$9,677
All Other Contributions
$549,593
Change in Net Assets
$-158,640

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,430,567
Total Revenue per Audited Statements
$1,430,567
Total Revenue per Form 990
$1,430,567
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$834,416
Salaries, Compensation, and Employee Benefits$754,791
Total Fundraising Expense$178,044
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$413,493$53,796$24,938$492,227
Occupancy$283,573$31,928$3,780$319,281
Depreciation Depletion$112,704$26,572$17,038$156,314
Current Officers, Directors, Trustees, and Key Employees$100,550$10,160$5,483$116,193
Other Employee Benefits$89,567$10,537$5,269$105,373
Payroll Taxes$34,848$4,100$2,050$40,998
Office Expenses$3,547$32,558$3,470$39,575
Other Expenses$19,131$8,793$697$28,621
Travel$7,624$7,507$100$15,231
Information Technology$4,564$8,486$1,771$14,821
Advertising$510$3,000-$3,510
Total Functional Expenses$1,188,288$222,875$178,044$1,589,207

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,589,207
Total Expenses per Audited Statements$1,589,207
Total Expenses per Form 990$1,589,207
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 family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 990 is reviewed by the executive director, director of operations and chairman prior to filing.

Form 990, Page 6, Part VI, Line 12C

Board members are asked annually to report conflicts of interest should they arise.

Form 990, Page 6, Part VI, Line 19

Requests for governing documents are handled on a case by case basis. Financial statements are posted on the illinois attorney general's website.

Filing and Contact Details

Filer

EIN
36-3136997
Phone
7739211446

Signing Officer

Name
Goerge Wilson
Title
Executive Director
Phone
7739211446
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Wilson
Formed
1974
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
31
Volunteers
350

Preparer

Preparer
Nadia Chathappuram CPA
Phone
6304038020
Supplemental Narrative

Additional Explanations

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

Community care-a weekly food pantry serving individuals and families at up to 1 1/2 times the poverty level. Housing-providing a shelter with 11 units and providing a building for ministry. Chaplaincy-provides counseling and pastorial care to staff and program participants.

Financial Statement Notes

Schedule D, Page 3, Part X

The financial statement effects of a tax position taken or expected to be taken are recognized in the financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. As of june 30, 2014, the organization has no uncertain tax positions that qualify for recognition or disclosure in the financial statements. The federal tax return for the fiscal year ending june 30, 2014 is subject to examination by the internal revenue service for the statutory period.

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IRS990/ProgramServiceRevenueGrp/Desc1AFFILIATE PROGRAMS/LEADER
IRS990/ProgramServiceRevenueGrp/Desc2DAY CARE/AFTER SCHOOL PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0781669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt152027
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237030
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0781669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt152027
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237030
IRS990/ProgSrvcAccomActy2Grp/Desc0LEADERSHIP DEVELOPMENT-ADDITIONAL "WRAP-AROUND" PROGRAMS INCLUDE 1) MENTORING PROGRAM 2)COLLEGE READINESS 3)SUMMER CAMPS FOR YOUTH
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt055652
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt052027
IRS990/ProgSrvcAccomActy3Grp/Desc0AFTER SCHOOL PROGRAMS-PROVIDING EDUCATIONAL "WRAP-AROUND" SERVICES FOR STUDENTS ENROLLED IN THE SCHOOL LOCATED IN OUR FACILITY, INCLUDING EDUCATIONAL SUPPORT, ARTS AND MUSIC ENRICHMENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt052308
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt037030
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMUNITY CARE-A WEEKLY FOOD PANTRY SERVING INDIVIDUALS AND FAMILIES AT UP TO 1 1/2 TIMES THE POVERTY LEVEL. HOUSING-PROVIDING A SHELTER WITH 11 UNITS AND PROVIDING A BUILDING FOR MINISTRY. CHAPLAINCY-PROVIDES COUNSELING AND PASTORIAL CARE TO STAFF AND PROGRAM PARTICIPANTS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0131110
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0588615
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0440
IRS990/PYOtherExpensesAmt0665538
IRS990/PYOtherRevenueAmt05466
IRS990/PYProgramServiceRevenueAmt0625069
IRS990/PYRevenuesLessExpensesAmt0-234678
IRS990/PYSalariesCompEmpBnftPaidAmt0788730
IRS990/PYTotalExpensesAmt01454268
IRS990/PYTotalRevenueAmt01219590
IRS990/ReconcilationRevenueExpnssAmt0-158640
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0781669
IRS990/SavingsAndTempCashInvstGrp/BOYAmt037822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0549593
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0588615
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0572935
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0866146
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0896610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03473899
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0571
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0440
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0519
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0136
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02358
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04024
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0880403
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IRS990ScheduleA/PublicSupportPY170Pct00.79030
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0896610
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03473899
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0501293
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01902055
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02403348
IRS990ScheduleD/EquipmentGrp/BookValueAmt019745
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0186042
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0205787
IRS990ScheduleD/ExpensesSubtotalAmt01589207
IRS990ScheduleD/LandGrp/BookValueAmt023950
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023950
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0426181
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0551980
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0978161
IRS990ScheduleD/RevenueSubtotalAmt01430567
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. AS OF JUNE 30, 2014, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FEDERAL TAX RETURN FOR THE FISCAL YEAR ENDING JUNE 30, 2014 IS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE STATUTORY PERIOD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0971169
IRS990ScheduleD/TotalExpensesPerForm990Amt01589207
IRS990ScheduleD/TotalRevenuePerForm990Amt01430567
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01430567
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01589207
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMUNITY CARE-A WEEKLY FOOD PANTRY SERVING INDIVIDUALS AND FAMILIES AT UP TO 1 1/2 TIMES THE POVERTY LEVEL. HOUSING-PROVIDING A SHELTER WITH 11 UNITS AND PROVIDING A BUILDING FOR MINISTRY. CHAPLAINCY-PROVIDES COUNSELING AND PASTORIAL CARE TO STAFF AND PROGRAM PARTICIPANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, DIRECTOR OF OPERATIONS AND CHAIRMAN PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ASKED ANNUALLY TO REPORT CONFLICTS OF INTEREST SHOULD THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3REQUESTS FOR GOVERNING DOCUMENTS ARE HANDLED ON A CASE BY CASE BASIS. FINANCIAL STATEMENTS ARE POSTED ON THE ILLINOIS ATTORNEY GENERAL'S WEBSITE.
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 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt018241
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt012000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01321152
IRS990/TotalAssetsEOYAmt01195052
IRS990/TotalAssetsGrp/BOYAmt01321152
IRS990/TotalAssetsGrp/EOYAmt01195052
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0549593
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0178044
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0222875
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01188288
IRS990/TotalFunctionalExpensesGrp/TotalAmt01589207
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0406967
IRS990/TotalLiabilitiesEOYAmt0439507
IRS990/TotalLiabilitiesGrp/BOYAmt0406967
IRS990/TotalLiabilitiesGrp/EOYAmt0439507
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0914185
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0755545
IRS990/TotalOtherProgSrvcExpenseAmt0131110
IRS990/TotalProgramServiceExpensesAmt01188288
IRS990/TotalProgramServiceRevenueAmt0870726
IRS990/TotalReportableCompFromOrgAmt0116193
IRS990/TotalRevenueGrp/ExclusionAmt0571
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0880403
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01430567
IRS990/TotalVolunteersCnt0350

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