Civic Intelligence

Energy Assistance Foundation

EIN 36-3216406 • 501(c)3 • Decatur, IL

Profile

Provide year-round bill payment assistance and home weatherization

PO Box 1758Decatur, IL 62525

warmneighborscoolfriends.com

Siviq Scores

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

Liabilities / Assets

41st percentile

0.03x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.06x

Higher debt load relative to revenue than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

11th percentile

-16%

Faster asset growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

23rd percentile

-8.9%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$1,824,563

Down $288,942 (-14%) from 2023

Liabilities

Down

$56,275

Down $21,712 (-28%) from 2023

Net Assets

Down

$1,768,288

Down $267,230 (-13%) from 2023

Revenue

Up

$869,679

Up $87,647 (+11%) from 2023

Expenses

Down

$1,083,680

Down $152,594 (-12%) from 2023

Net Income

Up

-$214,001

Up $240,241 (+53%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $781,925Liabilities 2010: $1,554Net Assets 2010: $780,3712010Assets 2011: $1,472,958Liabilities 2011: $40,611Net Assets 2011: $1,432,3472011Assets 2012: $1,800,269Liabilities 2012: $76,655Net Assets 2012: $1,723,6142012Assets 2013: $1,999,659Liabilities 2013: $20,124Net Assets 2013: $1,979,5352013Assets 2014: $1,954,377Liabilities 2014: $28,507Net Assets 2014: $1,925,8702014Assets 2015: $2,035,809Liabilities 2015: $34,040Net Assets 2015: $2,001,7692015Assets 2016: $2,010,449Liabilities 2016: $35,800Net Assets 2016: $1,974,6492016Assets 2017: $1,991,574Liabilities 2017: $32,034Net Assets 2017: $1,959,5402017Assets 2018: $2,012,873Liabilities 2018: $33,124Net Assets 2018: $1,979,7492018Assets 2019: $1,983,071Liabilities 2019: $31,751Net Assets 2019: $1,951,3202019Assets 2020: $2,318,863Liabilities 2020: $42,409Net Assets 2020: $2,276,4542020Assets 2021: $2,534,598Liabilities 2021: $38,234Net Assets 2021: $2,496,3642021Assets 2022: $2,557,691Liabilities 2022: $53,176Net Assets 2022: $2,504,5152022Assets 2023: $2,113,505Liabilities 2023: $77,987Net Assets 2023: $2,035,5182023Assets 2024: $1,824,563Liabilities 2024: $56,275Net Assets 2024: $1,768,2882024

Highlighted filing

2024

Assets$1,824,563
Liabilities$56,275
Net Assets$1,768,288

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,307,7672010Expenses 2011: $928,4822011Expenses 2012: $1,405,6702012Revenue 2013: $1,736,696Expenses 2013: $1,480,775Net Income 2013: $255,9212013Revenue 2014: $1,160,150Expenses 2014: $1,213,815Net Income 2014: -$53,6652014Revenue 2015: $1,156,362Expenses 2015: $1,080,463Net Income 2015: $75,8992015Revenue 2016: $1,179,837Expenses 2016: $1,206,957Net Income 2016: -$27,1202016Revenue 2017: $1,141,595Expenses 2017: $1,156,704Net Income 2017: -$15,1092017Revenue 2018: $1,155,074Expenses 2018: $1,134,865Net Income 2018: $20,2092018Revenue 2019: $770,897Expenses 2019: $692,012Net Income 2019: $78,8852019Revenue 2020: $764,242Expenses 2020: $547,950Net Income 2020: $216,2922020Revenue 2021: $752,015Expenses 2021: $582,770Net Income 2021: $169,2452021Revenue 2022: $1,048,666Expenses 2022: $950,984Net Income 2022: $97,6822022Revenue 2023: $782,032Expenses 2023: $1,236,274Net Income 2023: -$454,2422023Revenue 2024: $869,679Expenses 2024: $1,083,680Net Income 2024: -$214,0012024

Highlighted filing

2024

Revenue$869,679
Expenses$1,083,680
Net Income-$214,001

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.82$0.06$1.77$0.87$1.08$0.21
2023Detailed filing. Detailed filing data is available for this year.$2.11$0.08$2.04$0.78$1.24$0.45
2022Detailed filing. Detailed filing data is available for this year.$2.56$0.05$2.50$1.05$0.95$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.53$0.04$2.50$0.75$0.58$0.17
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.04$2.28$0.76$0.55$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.98$0.03$1.95$0.77$0.69$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.03$1.98$1.16$1.13$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.03$1.96$1.14$1.16$0.02
2016Detailed filing. Detailed filing data is available for this year.$2.01$0.04$1.97$1.18$1.21$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.04$0.03$2.00$1.16$1.08$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.95$0.03$1.93$1.16$1.21$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.00$0.02$1.98$1.74$1.48$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.08$1.72$1.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.04$1.43$0.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$1.31
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 10, 2025
Return Version
2024v5.0
Gross Receipts
$869,679
Mission and Program Overview

Mission

Provide year-round bill payment assistance and home weatherization

To provide year-round bill payment assistance and home weatherization

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$622,194$240,515▼ $381,679
Pledges and Grants Receivable$30,129$28,817▼ $1,312
Land, Buildings, and Equipment, Net$2,499$1,941▼ $558
Total Assets$2,113,505$1,824,563▼ $288,942
Other Assets Total$1,458,683$1,553,290▲ $94,607
Liabilities
Grants Payable$70,578$48,160▼ $22,418
Accounts Payable and Accrued Expenses$7,409$8,115▲ $706
Total Liabilities$77,987$56,275▼ $21,712
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,035,518$1,768,288▼ $267,230
Total Net Assets Fund Balance$2,035,518$1,768,288▼ $267,230
Total Liabilities and Net Assets / Fund Balance$2,113,505$1,824,563▼ $288,942

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,941$5,575$7,516
Other Assets Org$1,553,290--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Susan SamsExec. DirectFT$109,550$109,550

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$722,604
Program Service Revenue
$0
Investment Income
$147,075
Other Revenue
$0
All Other Contributions
$722,604
Change in Net Assets
$-214,001

Audited Revenue Reconciliation

Revenue per Audited Statements
$869,679
Total Revenue per Audited Statements
$869,679
Total Revenue per Form 990
$869,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$787,001
Salaries, Compensation, and Employee Benefits$212,955
Other Expenses$83,724
Total Fundraising Expense$53,986
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$787,001--$787,001
Current Officers, Directors, Trustees, and Key Employees$65,730$32,865$10,955$109,550
Other Salaries and Wages$25,813$38,721$21,512$86,046
Fees for Services Other-$30,030$16,170$46,200
Payroll Taxes$6,333$5,348$2,392$14,073
Fees for Services Accounting-$10,755-$10,755
Office Expenses-$6,213-$6,213
Travel-$5,410-$5,410
Insurance-$3,929-$3,929
Other Employee Benefits$1,478$1,249$559$3,286
Advertising--$2,398$2,398
Other Expenses-$643-$643
Depreciation Depletion-$558-$558
Total Functional Expenses$886,355$143,339$53,986$1,083,680

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,136,909
Expenses per Audited Statements$1,083,680
Total Expenses per Form 990$1,083,680
Expenses Not Reported on Form 990$53,229
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
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
No
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

Form 990 is reviewed by executive director prior to filing.

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

Salary is reviewed annually during an executive session of the board.

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

Salary is reviewed annually during an executive session of the board.

Form 990, Page 6, Part VI, Line 19

Documents available upon request

Filing and Contact Details

Filer

Filer Name
Energy Assistance Foundation
EIN
36-3216406
Phone
2174246424
Address
PO BOX 1758, DECATUR, IL 62525

Signing Officer

Name
Susan Sams
Title
Exec. Direct
Phone
2174246424
Signed
2025-04-10

Organization Details

Principal Officer
Susan Sams
Formed
1982
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
50

Preparer

Firm
Mck Cpas & Advisors
Address
1353 E MOUND RD STE 300, DECATUR, IL 62526-9382
Preparer
Cathy J Mansur
Phone
2178752655
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Change in cash surrender value -40,800

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 2D

Change in cash surrender value 40,800

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt03286
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IRS990/OtherExpensesGrp/Desc1SERVICE CHARGES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1643
IRS990/OtherExpensesGrp/TotalAmt07618
IRS990/OtherExpensesGrp/TotalAmt1643
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt021512
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038721
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025813
IRS990/OtherSalariesAndWagesGrp/TotalAmt086046
IRS990/PartialLiquidationInd0false
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IRS990/PayrollTaxesGrp/FundraisingAmt02392
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05348
IRS990/PayrollTaxesGrp/ProgramServicesAmt06333
IRS990/PayrollTaxesGrp/TotalAmt014073
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt030129
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt028817
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SUSAN SAMS
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IRS990/ProgSrvcAccomActy2Grp/Desc0WARM NEIGHBORS COOL FRIENDS PROGRAM - MONETARY ASSISTANCE TO ELIGIBLE INDIVIDUALS FOR ASSISTANCE IN PAYING ELECTRIC AND GAS BILLS RESULTING FROM EXTREME WEATHER SEASONS. OVER 30 VOLUNTEER AGENCIES APPROVED GRANTS TO DISTRIBUTE FOR THIS PURPOSE.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt0728892
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0722604
IRS990/ProgSrvcAccomActy3Grp/Desc0ENERGY EFFICIENCY PROGRAM: A CO-PAY FOR MODERATE INCOME CUSTOMERS FOR ENERGY EFFICIENT UPGRADES TO THEIR HOME UP TO 5,000 PER HOME.
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IRS990/PYTotalRevenueAmt0782032
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IRS990/ReconcilationRevenueExpnssAmt0-214001
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0751390
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0762195
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt02047
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0270975
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.93570
IRS990ScheduleA/PublicSupportPY170Pct00.96650
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03945659
IRS990ScheduleA/TotalSupportAmt04216634
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt05575
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07516
IRS990ScheduleD/ExpensesNotReportedAmt053229
IRS990ScheduleD/ExpensesSubtotalAmt01083680
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01553290
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CSV LIFE INSURANCE
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN CASH SURRENDER VALUE 40,800
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt239384
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0CRISIS NEEDS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1WARM NEIGHBORS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2ENERGY EFFICIENCY CO-PAY
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IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt247
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALARY IS REVIEWED ANNUALLY DURING AN EXECUTIVE SESSION OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALARY IS REVIEWED ANNUALLY DURING AN EXECUTIVE SESSION OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CHANGE IN CASH SURRENDER VALUE -40,800
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/TotalLiabilitiesGrp/BOYAmt077987
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02035518
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IRS990/TotalProgramServiceExpensesAmt0886355
IRS990/TotalReportableCompFromOrgAmt0109550
IRS990/TotalRevenueGrp/ExclusionAmt0147075
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0869679
IRS990/TotalVolunteersCnt050
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02113505
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01824563
IRS990/TravelGrp/ManagementAndGeneralAmt05410
IRS990/TravelGrp/TotalAmt05410
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 1758
IRS990/USAddress/CityNm0DECATUR
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IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WARMNEIGHBORSCOOLFRIENDS.COM
IRS990/WhistleblowerPolicyInd0false

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