Civic Intelligence

Illinois Head Start Association

990 • Fiscal year 2021 • EIN 36-3160500

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 13, 2022

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

69th percentile

0.14x

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

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

70th percentile

0.16x

Higher debt load relative to revenue than 70% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

20th percentile

-6.7%

Higher net margin than 20% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

90th percentile

$109,128

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 14.5% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

13th percentile

-27%

Faster revenue growth than 13% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$822,803

Down $128,723 (-14%) from 2020

Net Assets

Down

$705,638

Down $50,389 (-6.7%) from 2020

Liabilities

Down

$117,165

Down $78,334 (-40%) from 2020

Revenue

Down

$754,710

Down $272,844 (-27%) from 2020

Expenses

Down

$805,099

Down $156,041 (-16%) from 2020

Net Income

Down

-$50,389

Down $116,803 (-176%) from 2020

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

2021

Assets$822,803
Liabilities$117,165
Net Assets$705,638

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

2021

Revenue$754,710
Expenses$805,099
Net Income-$50,389
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 13, 2022
Return Version
2021v4.2
Gross Receipts
$754,710
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$582,955$648,205▲ $65,250
Pledges and Grants Receivable$48,492$100,968▲ $52,476
Savings and Temporary Cash Investments$55,252--
Land, Buildings, and Equipment, Net$143,671$48,167▼ $95,504
Accounts Receivable$121,156$25,463▼ $95,693
Total Assets$951,526$822,803▼ $128,723
Liabilities
Accounts Payable and Accrued Expenses$90,783$93,412▲ $2,629
Unsecured Notes Loans Payable$46,200--
Deferred Revenue$58,516$23,753▼ $34,763
Total Liabilities$195,499$117,165▼ $78,334
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$756,027$705,638▼ $50,389
Total Net Assets Fund Balance$756,027$705,638▼ $50,389
Total Liabilities and Net Assets / Fund Balance$951,526$822,803▼ $128,723

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,829$426,734$472,563
Equipment$2,338$2,464$4,802
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lauri Morrison-frichtlExecutive DirectorFT$109,128$109,128
Michelle WoodSecretary-$44,970$44,970

Board Members and Trustees

NameTitle
Gene HowellPresident
Kyle HubertVice President
Alisa AdamsDirector
Angelia LeeDirector
Carla FordDirector
Curt HolderfieldDirector
Dana GarnerDirector
Ericka WilliamsDirector
Kathy Fudge-whiteDirector
Katie DayDirector
Kevin BushurDirector
Lachar CraytonDirector
Mario PerezDirector
Marquita JacksonDirector
Seth RichDirector
Lea MaueTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$550,466
Program Service Revenue
$203,865
Investment Income
$379
Other Revenue
$0
All Other Contributions
$2,451
Change in Net Assets
$-50,389

Audited Revenue Reconciliation

Revenue per Audited Statements
$754,710
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$754,710
Total Revenue per Form 990
$754,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$569,976
Salaries, Compensation, and Employee Benefits$235,123
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$319,911$56,455-$376,366
Current Officers, Directors, Trustees, and Key Employees$130,983$23,115-$154,098
Depreciation Depletion$81,178$14,326-$95,504
Other Salaries and Wages$53,771$9,489-$63,260
Conferences and Meetings$57,547$3,067-$60,614
Payroll Taxes$15,100$2,665-$17,765
Office Expenses$6,388$736-$7,124
Insurance$5,094$582-$5,676
Occupancy$3,534$393-$3,927
Other Expenses$2,400$408-$2,400
Travel$1,129$125-$1,254
All Other Expenses$951$107-$1,058
Total Functional Expenses$693,631$111,468$0$805,099

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$805,099
Total Expenses per Audited Statements$805,099
Total Expenses per Form 990$805,099
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
2022-09-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lauri Morrison-frichtl
Formed
1978
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
17
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 138,733. Management and general expenses 24,482. Fundraising expenses 0. Total expenses 163,215. : program service expenses 181,178. Management and general expenses 31,973. Fundraising expenses 0. Total expenses 213,151.

Part XII, Line 2C

No change from prior year.

Raw XML AppendixShowing 400 of 512 raw XML fields

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/LandBldgEquipBasisNetGrp/BOYAmt0143671
IRS990/LandBldgEquipBasisNetGrp/EOYAmt048167
IRS990/LandBldgEquipCostOrOtherBssAmt0477365
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0171910
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROMOTING DEVELOPMENT OF CHILDREN, EMPOWERING FAMILIES, AND STRENGTHENING COMMUNITIES
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0756027
IRS990/NetAssetsOrFundBalancesEOYAmt0705638
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0756027
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0705638
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0393
IRS990/OccupancyGrp/ProgramServicesAmt03534
IRS990/OccupancyGrp/TotalAmt03927
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0736
IRS990/OfficeExpensesGrp/ProgramServicesAmt06388
IRS990/OfficeExpensesGrp/TotalAmt07124
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP SERVICES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3SCHOLARSHIPS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0408
IRS990/OtherExpensesGrp/ProgramServicesAmt06690
IRS990/OtherExpensesGrp/ProgramServicesAmt15685
IRS990/OtherExpensesGrp/ProgramServicesAmt23270
IRS990/OtherExpensesGrp/ProgramServicesAmt32400
IRS990/OtherExpensesGrp/TotalAmt06690
IRS990/OtherExpensesGrp/TotalAmt15685
IRS990/OtherExpensesGrp/TotalAmt23678
IRS990/OtherExpensesGrp/TotalAmt32400
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt09489
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt053771
IRS990/OtherSalariesAndWagesGrp/TotalAmt063260
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02665
IRS990/PayrollTaxesGrp/ProgramServicesAmt015100
IRS990/PayrollTaxesGrp/TotalAmt017765
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt048492
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0100968
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0LAURI MORRISON-FRICHTL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1541800
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE FEES
IRS990/ProgramServiceRevenueGrp/Desc1EXHIBITOR INCOME
IRS990/ProgramServiceRevenueGrp/Desc2MISC. INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0199393
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21172
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0199393
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21172
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED SERVICES AS DESCRIBED IN EXEMPT PURPOSE STATEMENT BY USING GRANT FUNDS PROVIDED BY IDHS
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0169482
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0169482
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0766093
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0100000
IRS990/PYInvestmentIncomeAmt01282
IRS990/PYOtherExpensesAmt0625054
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0260179
IRS990/PYRevenuesLessExpensesAmt066414
IRS990/PYSalariesCompEmpBnftPaidAmt0236086
IRS990/PYTotalExpensesAmt0961140
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01027554
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-50389
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0203865
IRS990/SavingsAndTempCashInvstGrp/BOYAmt055252
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0550466
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0766093
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0382727
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0354720
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0404602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02458608
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0379
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01282
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt03632
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0630
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07048
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01923455
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01172
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01026
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt04970
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07168
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99430
IRS990ScheduleA/PublicSupportPY170Pct00.99420
IRS990ScheduleA/PublicSupportTotal170Amt02458608
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0550466
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0766093
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0382727
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0354720
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0404602
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02458608
IRS990ScheduleA/TotalSupportAmt02472824
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
IRS990ScheduleC/DirectContactLegislatorsAmt031044
IRS990ScheduleC/DirectContactLegislatorsInd01
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesInd00
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE POLITICAL INSIGHT AND GUIDANCE AND ADVISE THE ORGANIZATION WITH RESPECT TO BUDGETARY ISSUES, POTENTIAL THREATS AND/OR OPPORTUNITIES AND TO MAINTAIN RELATIONSHIPS WITH STATE ELECTED OFFICIALS AS APPROPRIATE IN ACCORDANCE WITH THE ORGANIZATION'S INTERESTS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt031044
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt02338
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02464
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04802
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0805099
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt045829

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