Civic Intelligence

Young Naperville Singers

990 • Fiscal year 2016 • EIN 36-3606401

Jun 01, 2015 to May 31, 2016 • Filed on Feb 02, 2017

43 E Jefferson AvenueNaperville, IL 60540

(630) 548-9600

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

49th percentile

2.5%

Higher net margin than 49% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

91st percentile

$46,074

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

38th percentile

-3.3%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$148,176

Down $5,100 (-3.3%) from 2015

Net Assets

Up

$138,254

Up $9,419 (+7.3%) from 2015

Liabilities

Down

$9,922

Down $14,519 (-59%) from 2015

Revenue

Up

$378,209

Up $56,352 (+18%) from 2015

Expenses

Up

$368,791

Up $45,380 (+14%) from 2015

Net Income

Up

$9,418

Up $10,972 (+706%) from 2015

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2013: $171,980Liabilities 2013: $22,412Net Assets 2013: $149,5682013Assets 2014: $131,259Liabilities 2014: $870Net Assets 2014: $130,3892014Assets 2015: $153,276Liabilities 2015: $24,441Net Assets 2015: $128,8352015Assets 2016: $148,176Liabilities 2016: $9,922Net Assets 2016: $138,2542016Assets 2017: $268,817Liabilities 2017: $111,708Net Assets 2017: $157,1092017Assets 2019: $245,289Liabilities 2019: $63,425Net Assets 2019: $181,8642019Assets 2020: $353,679Liabilities 2020: $138,146Net Assets 2020: $215,5332020Assets 2021: $281,100Liabilities 2021: $69,859Net Assets 2021: $211,2412021Assets 2022: $544,369Liabilities 2022: $212,499Net Assets 2022: $331,8702022Assets 2023: $446,937Liabilities 2023: $101,971Net Assets 2023: $344,9662023Assets 2024: $540,362Liabilities 2024: $226,139Net Assets 2024: $314,2232024Assets 2025: $571,628Liabilities 2025: $161,378Net Assets 2025: $410,2502025

Highlighted filing

2016

Assets$148,176
Liabilities$9,922
Net Assets$138,254

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $275,6802013Revenue 2014: $318,476Expenses 2014: $337,655Net Income 2014: -$19,1792014Revenue 2015: $321,857Expenses 2015: $323,411Net Income 2015: -$1,5542015Revenue 2016: $378,209Expenses 2016: $368,791Net Income 2016: $9,4182016Revenue 2017: $387,845Expenses 2017: $368,990Net Income 2017: $18,8552017Revenue 2019: $539,419Expenses 2019: $509,955Net Income 2019: $29,4642019Revenue 2020: $549,832Expenses 2020: $516,163Net Income 2020: $33,6692020Revenue 2021: $418,193Expenses 2021: $422,485Net Income 2021: -$4,2922021Revenue 2022: $571,260Expenses 2022: $450,631Net Income 2022: $120,6292022Revenue 2023: $523,611Expenses 2023: $510,515Net Income 2023: $13,0962023Revenue 2024: $663,975Expenses 2024: $694,000Net Income 2024: -$30,0252024Revenue 2025: $989,251Expenses 2025: $893,224Net Income 2025: $96,0272025

Highlighted filing

2016

Revenue$378,209
Expenses$368,791
Net Income$9,418
Jump To
Filing Snapshot
Filing Period
Jun 1, 2015 to May 31, 2016
Signed
Feb 2, 2017
Return Version
2015v3.0
Gross Receipts
$482,216
Mission and Program Overview

Mission

To promote excellence in choral artistry in boys and girls through challenging educational and performance experiences in a focused environment.

To promote excellence in choral artistry in boys and girls through challenging educational and performance experiences in a focused environment

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$102,621$112,818▲ $10,197
Cash and Non-Interest-Bearing Accounts$24,119$22,984▼ $1,135
Land, Buildings, and Equipment, Net$6,443$5,724▼ $719
Prepaid Expenses and Deferred Charges$13,289$4,764▼ $8,525
Accounts Receivable-$1,708-
Intangible Assets$6,804$178▼ $6,626
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-
Inventories for Sale or Use-$0-
Total Assets$153,276$148,176▼ $5,100
Other Assets Total-$0-
Liabilities
Deferred Revenue$21,896$9,204▼ $12,692
Accounts Payable and Accrued Expenses$2,544$718▼ $1,826
Total Liabilities$24,440$9,922▼ $14,518
Net Assets / Fund Balance
Unrestricted Net Assets$128,836$138,254▲ $9,418
Total Net Assets Fund Balance$128,836$138,254▲ $9,418
Total Liabilities and Net Assets / Fund Balance$153,276$148,176▼ $5,100

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,724$17,562$23,286
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Angela JohnsonArtistic DirectorPT$46,074$46,074
Esther CookChoir AdminPT$39,683$39,683

Board Members and Trustees

NameTitle
Nicole BenzigerPresident
John WheelerVice President
Barbara RyanDirector
Joseph C Gerace JrDirector
Kara GucwaDirector
Kim Van CleaveDirector
Marta MaschmanDirector
Melissa SiderDirector
Neveen MichaelDirector
Tracy KeighronDirector
Christine DyslinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$44,955
Program Service Revenue
$241,420
Investment Income
$175
Other Revenue
$91,659
All Other Contributions
$43,305
Change in Net Assets
$9,418

Audited Revenue Reconciliation

Revenue per Audited Statements
$378,209
Total Revenue per Audited Statements
$378,209
Total Revenue per Form 990
$378,209
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,008
Other Expenses$162,783
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$189,095--$189,095
All Other Expenses$28,198$20,184-$48,382
Occupancy$22,755--$22,755
Payroll Taxes$15,391$1,522-$16,913
Other Expenses$13,690--$13,690
Depreciation Depletion-$10,193-$10,193
Fees for Services Accounting-$4,385-$4,385
Insurance-$4,332-$4,332
Total Functional Expenses$328,175$40,616$0$368,791

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$368,791
Total Expenses per Audited Statements$368,791
Total Expenses per Form 990$368,791
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$154,603
Fundraising Direct Expenses$104,007
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Manna$91,168$91,168$86,155$5,013
Fundraising Buyout$34,830$34,830-$34,830
Total Events$154,308$154,308$104,007$50,301
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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 11B: Form 990 Review Process

No review was or will be conducted.

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

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Young Naperville Singers
EIN
36-3606401
Phone
6305489600
Address
43 E JEFFERSON AVENUE, NAPERVILLE, IL 60540

Signing Officer

Name
Nicole Benziger
Title
President
Signed
2017-02-02
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
11
Employees
18
Volunteers
250

Preparer

Firm
Susan S Lewis Ltd
Address
1064 104th Street, Naperville, IL 60564
Preparer
Susan S Lewis
Phone
6305489600
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

APPRECIATION: Column (A) - Total = $1127; Column (B) - Program Services = $0; Column (C) - Management & General = $1127; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

AUTO EXPENSE: Column (A) - Total = $46; Column (B) - Program Services = $0; Column (C) - Management & General = $46; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

BOARD DEVELOPMENT: Column (A) - Total = $500; Column (B) - Program Services = $0; Column (C) - Management & General = $500; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

CREDIT CARD FEES: Column (A) - Total = $2366; Column (B) - Program Services = $0; Column (C) - Management & General = $2366; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

DUES: Column (A) - Total = $495; Column (B) - Program Services = $0; Column (C) - Management & General = $495; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

E-MAIL SERVICE: Column (A) - Total = $369; Column (B) - Program Services = $0; Column (C) - Management & General = $369; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

EQUIPMENT LEASE: Column (A) - Total = $3434; Column (B) - Program Services = $0; Column (C) - Management & General = $3434; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

HOSPITALITY: Column (A) - Total = $1607; Column (B) - Program Services = $1607; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

INTERNET: Column (A) - Total = $1677; Column (B) - Program Services = $0; Column (C) - Management & General = $1677; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

MISCELLANEOUS: Column (A) - Total = $441; Column (B) - Program Services = $0; Column (C) - Management & General = $441; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PAYROLL SERVICE: Column (A) - Total = $1499; Column (B) - Program Services = $0; Column (C) - Management & General = $1499; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $1113; Column (B) - Program Services = $0; Column (C) - Management & General = $1113; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

PUBLICITY: Column (A) - Total = $1746; Column (B) - Program Services = $0; Column (C) - Management & General = $1746; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Scholarships: Column (A) - Total = $10339; Column (B) - Program Services = $10339; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

SUPPLIES: Column (A) - Total = $2706; Column (B) - Program Services = $2706; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TELEPHONE: Column (A) - Total = $2847; Column (B) - Program Services = $0; Column (C) - Management & General = $2847; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

TRANSPORTATION: Column (A) - Total = $1210; Column (B) - Program Services = $0; Column (C) - Management & General = $1210; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

UNIFORMS: Column (A) - Total = $13546; Column (B) - Program Services = $13546; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

WEBSITIE MAINTENANCE: Column (A) - Total = $1314; Column (B) - Program Services = $0; Column (C) - Management & General = $1314; Column (D) - Fundraising = $0

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