Civic Intelligence

Illinois Head Start Association

990 • Fiscal year 2019 • EIN 36-3160500

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 04, 2020

3435 Liberty DriveSpringfield, IL 62704

(217) 241-3511

Siviq Scores

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

Liabilities / Assets

65th percentile

0.11x

Higher debt load relative to assets than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

66th percentile

0.09x

Higher debt load relative to revenue than 66% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

89th percentile

$106,089

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

61st percentile

10%

Faster revenue growth than 61% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$772,333

Down $122,110 (-14%) from 2018

Net Assets

Down

$689,613

Down $130,649 (-16%) from 2018

Liabilities

Up

$82,720

Up $8,539 (+12%) from 2018

Revenue

Up

$914,261

Up $83,252 (+10%) from 2018

Expenses

Up

$1,044,910

Up $95,170 (+10%) from 2018

Net Income

Down

-$130,649

Down $11,918 (-10%) from 2018

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 2012: $289,105Liabilities 2012: $0Net Assets 2012: $289,1052012Assets 2013: $413,990Liabilities 2013: $17,546Net Assets 2013: $396,4442013Assets 2014: $526,612Liabilities 2014: $11,657Net Assets 2014: $514,9552014Assets 2015: $970,814Liabilities 2015: $110,437Net Assets 2015: $860,3772015Assets 2016: $958,558Liabilities 2016: $54,279Net Assets 2016: $904,2792016Assets 2017: $1,011,782Liabilities 2017: $72,789Net Assets 2017: $938,9932017Assets 2018: $894,443Liabilities 2018: $74,181Net Assets 2018: $820,2622018Assets 2019: $772,333Liabilities 2019: $82,720Net Assets 2019: $689,6132019Assets 2020: $951,526Liabilities 2020: $195,499Net Assets 2020: $756,0272020Assets 2021: $822,803Liabilities 2021: $117,165Net Assets 2021: $705,6382021Assets 2022: $1,016,848Liabilities 2022: $291,964Net Assets 2022: $724,8842022Assets 2023: $786,570Liabilities 2023: $68,581Net Assets 2023: $717,9892023Assets 2024: $1,018,525Liabilities 2024: $253,233Net Assets 2024: $765,2922024

Highlighted filing

2019

Assets$772,333
Liabilities$82,720
Net Assets$689,613

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $523,8782012Revenue 2013: $554,195Expenses 2013: $446,856Net Income 2013: $107,3392013Revenue 2014: $627,929Expenses 2014: $509,418Net Income 2014: $118,5112014Revenue 2015: $1,242,136Expenses 2015: $857,787Net Income 2015: $384,3492015Revenue 2016: $869,077Expenses 2016: $803,062Net Income 2016: $66,0152016Revenue 2017: $868,745Expenses 2017: $834,031Net Income 2017: $34,7142017Revenue 2018: $831,009Expenses 2018: $949,740Net Income 2018: -$118,7312018Revenue 2019: $914,261Expenses 2019: $1,044,910Net Income 2019: -$130,6492019Revenue 2020: $1,027,554Expenses 2020: $961,140Net Income 2020: $66,4142020Revenue 2021: $754,710Expenses 2021: $805,099Net Income 2021: -$50,3892021Revenue 2022: $1,349,688Expenses 2022: $1,320,870Net Income 2022: $28,8182022Revenue 2023: $1,089,355Expenses 2023: $1,113,334Net Income 2023: -$23,9792023Revenue 2024: $1,157,723Expenses 2024: $1,117,201Net Income 2024: $40,5222024

Highlighted filing

2019

Revenue$914,261
Expenses$1,044,910
Net Income-$130,649
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 4, 2020
Return Version
2019v5.1
Gross Receipts
$914,261
Mission and Program Overview

Mission

Promoting development of children, empowering families, and strengthening communities

Promoting development of children, empowering families, and strengthening communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$335,024$329,232▼ $5,792
Land, Buildings, and Equipment, Net$331,525$237,917▼ $93,608
Pledges and Grants Receivable$36,428$100,226▲ $63,798
Savings and Temporary Cash Investments$52,376$54,613▲ $2,237
Accounts Receivable$139,090$46,456▼ $92,634
Prepaid Expenses and Deferred Charges-$3,889-
Total Assets$894,443$772,333▼ $122,110
Liabilities
Accounts Payable and Accrued Expenses$45,873$42,458▼ $3,415
Deferred Revenue$28,308$40,262▲ $11,954
Total Liabilities$74,181$82,720▲ $8,539
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$820,262$689,613▼ $130,649
Total Net Assets Fund Balance$820,262$689,613▼ $130,649
Total Liabilities and Net Assets / Fund Balance$894,443$772,333▼ $122,110

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$236,281$236,282$472,563
Equipment$1,636$1,667$3,303
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lauri Morrison-frichtlExecutive DirectorFT$106,089$106,089
Michelle WoodSecretary-$43,800$43,800

Board Members and Trustees

NameTitle
Gene HowellPresident
Kyle HubertVice President
Alisa NewmanDirector
Betty EdwardsDirector
Candace MooreDirector
Carla FordDirector
Cathy BlevensDirector
Curt HolderfieldDirector
Dana CarnerDirector
Destiney HearnDirector
Ericka WilliamsDirector
Julnar Shelby-brownDirector
Kathy Fudge-whiteDirector
Lachar CraytonDirector
Lisa RussellDirector
Robert Jackson IiiDirector
Sharon FrameDirector
Teena AlpersDirector
Lea MaueTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$382,727
Program Service Revenue
$527,902
Investment Income
$3,632
Other Revenue
$0
All Other Contributions
$10,018
Change in Net Assets
$-130,649

Audited Revenue Reconciliation

Revenue per Audited Statements
$914,261
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$914,261
Total Revenue per Form 990
$914,261
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$811,705
Salaries, Compensation, and Employee Benefits$233,205
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$413,705$22,371-$436,076
Fees for Services Other$155,739$27,483-$183,222
Other Salaries and Wages$94,820$16,733-$111,553
Current Officers, Directors, Trustees, and Key Employees$90,176$15,913-$106,089
Depreciation Depletion$80,821$14,262-$95,083
Travel$43,543$5,395-$48,938
Office Expenses$17,006$2,077-$19,083
Payroll Taxes$13,228$2,335-$15,563
Insurance$4,988$577-$5,565
Occupancy$3,567$396-$3,963
Other Expenses$1,838$221-$2,059
All Other Expenses$1,500--$1,500
Total Functional Expenses$936,569$108,341$0$1,044,910

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,044,910
Total Expenses per Audited Statements$1,044,910
Total Expenses per Form 990$1,044,910
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Form 990 is initially reviewed by the executive director. Once the executive director is satisfied, it is forwarded to all of the board of directors for their review and final approval.

Form 990, Part VI, Section B, Line 15A

The process for determining the executive director's salary is based on an annual performance evaluation made by the board of directors.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Illinois Head Start Association
EIN
36-3160500
Phone
2172413511
Address
3435 LIBERTY DRIVE, SPRINGFIELD, IL 62704

Signing Officer

Name
Lauri Morrison-frichtl
Title
Executive Director
Phone
2172413511
Signed
2020-09-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauri Morrison-frichtl
Formed
1978
Legal Domicile
Il
Voting Board Members
20
Independent Board Members
20
Employees
3
Volunteers
0

Preparer

Firm
Kemper CPA Group Llp
Address
1701 BROADMOOR DRIVE STE 200, CHAMPAIGN, IL 61821
Preparer
Luke Sparks
Phone
2173512073
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contractual fees: program service expenses 117,673. Management and general expenses 20,766. Fundraising expenses 0. Total expenses 138,439. Other professional fees: program service expenses 38,066. Management and general expenses 6,717. Fundraising expenses 0. Total expenses 44,783.

Part XII, Line 2C

No change from prior year.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20EXECUTIVE DIRECTOR
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IRS990/FormationYr01978
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IRS990/FSAuditedInd01
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IRS990/GoverningBodyVotingMembersCnt020
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/IncludeFIN48FootnoteInd00
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IRS990/IndependentVotingMemberCnt020
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
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IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0174261
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02077
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IRS990/Organization501c3Ind0X
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2221
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IRS990/RevenueAmt0360778
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0404602
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0579355
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0462
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02585621
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04970
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0331
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0930
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07257
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0382727
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0404048
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0579355
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02125452
IRS990ScheduleA/TotalSupportAmt02139607
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED

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