Civic Intelligence

Naperville Community Charitable Organization Inc.

990 • Fiscal year 2021 • EIN 36-3445174

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 15, 2022

PO Box 22Naperville, IL 60566

(630) 416-0017

Siviq Scores

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

Liabilities / Assets

87th percentile

0.37x

Higher debt load relative to assets than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

93rd percentile

0.75x

Higher debt load relative to revenue than 93% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

54th percentile

11%

Higher net margin than 54% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

83rd percentile

$15,699

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

54th percentile

8.6%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

98th percentile

947%

Faster revenue growth than 98% of similar nonprofits.

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

Assets

Up

$342,084

Up $27,054 (+8.6%) from 2020

Net Assets

Up

$214,789

Up $18,929 (+9.7%) from 2020

Liabilities

Up

$127,295

Up $8,125 (+6.8%) from 2020

Revenue

Up

$169,881

Up $153,648 (+947%) from 2020

Expenses

Up

$150,952

Up $110,139 (+270%) from 2020

Net Income

Up

$18,929

Up $43,509 (+177%) from 2020

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $496,423Liabilities 2010: $0Net Assets 2010: $496,4232010Assets 2016: $605,761Liabilities 2016: $115,836Net Assets 2016: $489,9252016Assets 2017: $605,851Liabilities 2017: $144,315Net Assets 2017: $461,5362017Assets 2019: $389,138Liabilities 2019: $168,698Net Assets 2019: $220,4402019Assets 2020: $315,030Liabilities 2020: $119,170Net Assets 2020: $195,8602020Assets 2021: $342,084Liabilities 2021: $127,295Net Assets 2021: $214,7892021Assets 2022: $387,195Liabilities 2022: $0Net Assets 2022: $387,1952022Assets 2023: $488,680Liabilities 2023: $0Net Assets 2023: $488,6802023Assets 2024: $491,691Liabilities 2024: $0Net Assets 2024: $491,6912024

Highlighted filing

2021

Assets$342,084
Liabilities$127,295
Net Assets$214,789

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $310,7462010Revenue 2016: $217,323Expenses 2016: $190,752Net Income 2016: $26,5712016Revenue 2017: $199,652Expenses 2017: $228,041Net Income 2017: -$28,3892017Revenue 2019: $9,546Expenses 2019: $86,888Net Income 2019: -$77,3422019Revenue 2020: $16,233Expenses 2020: $40,813Net Income 2020: -$24,5802020Revenue 2021: $169,881Expenses 2021: $150,952Net Income 2021: $18,9292021Revenue 2022: $211,123Expenses 2022: $38,717Net Income 2022: $172,4062022Revenue 2023: $145,886Expenses 2023: $44,401Net Income 2023: $101,4852023Revenue 2024: $120,238Expenses 2024: $117,227Net Income 2024: $3,0112024

Highlighted filing

2021

Revenue$169,881
Expenses$150,952
Net Income$18,929
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 15, 2022
Return Version
2021v4.1
Gross Receipts
$444,025
Mission and Program Overview

Mission

Promote community welfare, provide leadership training and help fund charitable organizations and other charitable projects in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$314,535$341,445▲ $26,910
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$315,030$342,084▲ $27,054
Other Assets Total$495$639▲ $144
Liabilities
Other Liabilities$119,170$127,295▲ $8,125
Total Liabilities$119,170$127,295▲ $8,125
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$195,860$214,789▲ $18,929
Total Net Assets Fund Balance$195,860$214,789▲ $18,929
Total Liabilities and Net Assets / Fund Balance$315,030$342,084▲ $27,054
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Andrea DurrenAdministratorFT$15,699$15,699

Board Members and Trustees

NameTitle
Cori CozortPresident
Felicia AkmanDirector
Katie MerlingDirector
Kenzie KuhnDirector
Lindsay UlaszekDirector
Lindsey JohnsonDirector
Beth DegeeterState Director
Chad PedigoCurrent Preside
Laura DuffecyExternal VP
Amanda ZientyInternal VP
Andrew LohseRooster Rep
Ha PozosSecretary
Miranda BarfussTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$51,580
Program Service Revenue
$3,572
Investment Income
$43
Other Revenue
$114,686
Change in Net Assets
$18,929
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$120,000
Salaries, Compensation, and Employee Benefits$15,699
Other Expenses$15,253
Total Fundraising Expense$7,428
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$120,000--$120,000
Current Officers, Directors, Trustees, and Key Employees$2,434$9,497$3,768$15,699
Insurance-$5,054-$5,054
Office Expenses-$2,757-$2,757
Other Expenses$2,364-$3,660$2,364
Fees for Services Accounting-$1,418-$1,418
Total Functional Expenses$124,798$18,726$7,428$150,952
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$388,830
Fundraising Direct Expenses$274,144
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Last Fling$431,799$380,244$111,985$268,259
Poker Nights$8,586$8,586$4,634$3,952
Total Events$440,385$388,830$274,144$114,686
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affilate$127,295
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
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
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, Part VI, Line 6: Explanation of Classes of Members or Shareholder

The organization has regular members between the ages of 21 and 40 and associate members over the age of 40 being of good moral character. There are no dues. All members of the naperville jaycees are members of this organization.

Form 990, Part VI, Line 11B: Form 990 Review Process

The treasurer reveiws the return and compares it to the annual audit report and books and records. The return is provided to the board of directors via e-mail for review. After a noted review period the return is finalized after addressing any objections or changes noted by individual members.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Members are polled about potential conflicts at regular meetings and annually via e-mail.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All documents are available upon request and at monthly general membership meetings on the second tuesday of each month which are open to the public and held at the local vfw hall at 7:30 pm.

Filing and Contact Details

Filer

Filer Name
Naperville Community Charitable
EIN
36-3445174
Phone
6304160017
Address
PO BOX 22, NAPERVILLE, IL 60566

Signing Officer

Name
Chad Pedigo
Title
Current Preside
Signed
2022-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chad Pedigo
Formed
1986
Legal Domicile
Il
Voting Board Members
16
Independent Board Members
16
Employees
0
Volunteers
100

Preparer

Firm
Wieland & Company Inc
Address
232 S Batavia Avenue, Batavia, IL 60510
Preparer
Paul H Wieland CPA
Phone
6304064490
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Jaycees and NCCOI applied for and have been granted tax-exempt status by the Internal Revenue Service under Sections 501(c)(4) and 501(c)(3) of the Internal Revenue Code, respectively, and neither Organization has unrelated business income. Accordingly, no provisions for income taxes are reported. The financial statement effects of a tax position taken or expected to be taken are recognized when it is more likely than not, based on technical merits, that the position will be sustained upon examination. As of December 31, 2021, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILATE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Jaycees and NCCOI applied for and have been granted tax-exempt status by the Internal Revenue Service under Sections 501(c)(4) and 501(c)(3) of the Internal Revenue Code, respectively, and neither Organization has unrelated business income. Accordingly, no provisions for income taxes are reported. The financial statement effects of a tax position taken or expected to be taken are recognized when it is more likely than not, based on technical merits, that the position will be sustained upon examination. As of December 31, 2021, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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