Civic Intelligence

Options Center for Independent Living Inc.

990 • Fiscal year 2016 • EIN 36-3667955

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 13, 2017

22 Heritage Drive 107Bourbonnais, IL 60914

(815) 936-0100

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.05x

Higher debt load relative to assets than 53% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

57th percentile

0.06x

Higher debt load relative to revenue than 57% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

68th percentile

$54,691

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

62nd percentile

6.0%

Faster asset growth than 62% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

36th percentile

-3.3%

Faster revenue growth than 36% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$679,341

Up $38,714 (+6.0%) from 2015

Net Assets

Up

$645,424

Up $31,702 (+5.2%) from 2015

Liabilities

Up

$33,917

Up $7,012 (+26%) from 2015

Revenue

Down

$549,333

Down $18,755 (-3.3%) from 2015

Expenses

Down

$517,631

Down $3,228 (-0.6%) from 2015

Net Income

Down

$31,702

Down $15,527 (-33%) from 2015

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2015: $640,627Liabilities 2015: $26,905Net Assets 2015: $613,7222015Assets 2016: $679,341Liabilities 2016: $33,917Net Assets 2016: $645,4242016Assets 2017: $668,297Liabilities 2017: $25,978Net Assets 2017: $642,3192017Assets 2018: $644,996Liabilities 2018: $33,322Net Assets 2018: $611,6742018Assets 2019: $633,316Liabilities 2019: $29,923Net Assets 2019: $603,3932019Assets 2020: $673,004Liabilities 2020: $45,122Net Assets 2020: $627,8822020Assets 2021: $600,640Liabilities 2021: $42,095Net Assets 2021: $558,5452021Assets 2022: $584,695Liabilities 2022: $42,678Net Assets 2022: $542,0172022Assets 2023: $786,089Liabilities 2023: $195,330Net Assets 2023: $590,7592023Assets 2024: $842,053Liabilities 2024: $223,132Net Assets 2024: $618,9212024Assets 2025: $861,738Liabilities 2025: $174,892Net Assets 2025: $686,8462025

Highlighted filing

2016

Assets$679,341
Liabilities$33,917
Net Assets$645,424

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $568,088Expenses 2015: $520,859Net Income 2015: $47,2292015Revenue 2016: $549,333Expenses 2016: $517,631Net Income 2016: $31,7022016Revenue 2017: $562,013Expenses 2017: $565,118Net Income 2017: -$3,1052017Revenue 2018: $562,564Expenses 2018: $593,209Net Income 2018: -$30,6452018Revenue 2019: $602,350Expenses 2019: $610,631Net Income 2019: -$8,2812019Revenue 2020: $724,459Expenses 2020: $699,970Net Income 2020: $24,4892020Revenue 2021: $714,695Expenses 2021: $784,032Net Income 2021: -$69,3372021Revenue 2022: $813,568Expenses 2022: $830,096Net Income 2022: -$16,5282022Revenue 2023: $821,177Expenses 2023: $772,435Net Income 2023: $48,7422023Revenue 2024: $796,588Expenses 2024: $768,426Net Income 2024: $28,1622024Revenue 2025: $835,673Expenses 2025: $767,748Net Income 2025: $67,9252025

Highlighted filing

2016

Revenue$549,333
Expenses$517,631
Net Income$31,702
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$550,230
Mission and Program Overview

Mission

To maximize the ability of people with disabilities to live independently and participate fully in society.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$521,976$455,320▼ $66,656
Pledges and Grants Receivable$111,317$201,157▲ $89,840
Land, Buildings, and Equipment, Net$2,823$13,697▲ $10,874
Prepaid Expenses and Deferred Charges$61$8,257▲ $8,196
Cash and Non-Interest-Bearing Accounts$200$160▼ $40
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$640,627$679,341▲ $38,714
Other Assets Total$4,250$750▼ $3,500
Liabilities
Accounts Payable and Accrued Expenses$26,905$33,917▲ $7,012
Total Liabilities$26,905$33,917▲ $7,012
Net Assets / Fund Balance
Unrestricted Net Assets$547,798$575,648▲ $27,850
Temporarily Rstr Net Assets$65,924$69,776▲ $3,852
Total Net Assets Fund Balance$613,722$645,424▲ $31,702
Total Liabilities and Net Assets / Fund Balance$640,627$679,341▲ $38,714

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,697$74,524$88,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Therese CardosiExecutive DirectorFT$54,691$54,691

Board Members and Trustees

NameTitle
Mark MantarianPresident
Chris KingVice President
Kay JuricaDirector
Larry BurtonDirector
Mary Ann MolnarDirector
Romero LewisDirector
Dina RaymondCo-Secretary
Jessica CorbusCo-Secretary
Dan BroughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$524,368
Program Service Revenue
$14,089
Investment Income
$1,209
Other Revenue
$9,667
All Other Contributions
$12,666
Change in Net Assets
$31,702

Audited Revenue Reconciliation

Revenue per Audited Statements
$549,333
Revenue Not Reported on Form 990
$897
Total Revenue per Audited Statements
$550,230
Total Revenue per Form 990
$549,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$313,224
Other Expenses$204,407
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$202,296$3,777-$206,073
Current Officers, Directors, Trustees, and Key Employees$53,688$1,003-$54,691
Occupancy$41,316$3,484-$44,800
Payroll Taxes$23,790$444-$24,234
Other Employee Benefits$22,909$428-$23,337
Fees for Services Accounting$21,065$318-$21,383
Other Expenses$18,065$80-$18,065
Travel$4,912$254-$5,166
Pension Plan Contributions$4,799$90-$4,889
Depreciation Depletion-$1,880-$1,880
Insurance$904$29-$933
All Other Expenses$12,483$-12,354-$129
Total Functional Expenses$514,039$3,592$0$517,631

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$518,528
Expenses per Audited Statements$517,631
Total Expenses per Form 990$517,631
Expenses Not Reported on Form 990$897
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,564
Fundraising Direct Expenses$897
Professional Fundraising Fees$0
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
No
Audit committee
Yes
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
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, Part VI, Line 11B: Form 990 Review Process

Prior to filing, the 990 goes to the Organization's Executive Director and Treasurer who review it in detail and approve prior to completion and filing.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Committee of the board does an annual review.

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

Available upon request.

Filing and Contact Details

Filer

Filer Name
Options Center for Independent Living
EIN
36-3667955
Phone
8159360100
Address
22 Heritage Drive 107, Bourbonnais, IL 60914

Signing Officer

Name
Dan Brough
Title
Treasurer
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
10
Volunteers
28

Preparer

Firm
Borschnack Pelletier & Co
Address
200 E COURT ST STE 608, KANKAKEE, IL 60901-3846
Preparer
Daniel J Borschnack
Phone
8159331771
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - Kathy Petersen retired as Executive Director, effective September 30, 2015. Effective October 1, 2015, the new Executive Director is Therese Cardosi.

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising exp netted on 990 $897

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising exp netted on 990 $897

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IRS990/OtherExpensesGrp/Desc0Contractual Services
IRS990/OtherExpensesGrp/Desc1Commodities
IRS990/OtherExpensesGrp/Desc2Emergency Funds
IRS990/OtherExpensesGrp/Desc3Up-Front
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01614
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12545
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt280
IRS990/OtherExpensesGrp/ProgramServicesAmt046891
IRS990/OtherExpensesGrp/ProgramServicesAmt139454
IRS990/OtherExpensesGrp/ProgramServicesAmt221467
IRS990/OtherExpensesGrp/ProgramServicesAmt318065
IRS990/OtherExpensesGrp/TotalAmt048505
IRS990/OtherExpensesGrp/TotalAmt141999
IRS990/OtherExpensesGrp/TotalAmt221547
IRS990/OtherExpensesGrp/TotalAmt318065
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03777
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0202296
IRS990/OtherSalariesAndWagesGrp/TotalAmt0206073
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0444
IRS990/PayrollTaxesGrp/ProgramServicesAmt023790
IRS990/PayrollTaxesGrp/TotalAmt024234
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt090
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04799
IRS990/PensionPlanContributionsGrp/TotalAmt04889
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0111317
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0201157
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt061
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08257
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Sales/Services
IRS990/ProgramServiceRevenueGrp/Desc1Training classes/workshop
IRS990/ProgramServiceRevenueGrp/ExclusionAmt06580
IRS990/ProgramServiceRevenueGrp/ExclusionAmt17509
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06580
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt17509
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0521143
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01416
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0189339
IRS990/PYOtherRevenueAmt029999
IRS990/PYProgramServiceRevenueAmt015530
IRS990/PYRevenuesLessExpensesAmt047229
IRS990/PYSalariesCompEmpBnftPaidAmt0331520
IRS990/PYTotalExpensesAmt0520859
IRS990/PYTotalRevenueAmt0568088
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt031702
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0521976
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0455320
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0524368
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0521143
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0602019
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0647123
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0657154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02951807
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01209
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01416
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01074
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0437
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09080
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt013216
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09667
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt029999
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt028981
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt030322
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt024779
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0123748
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.95570
IRS990ScheduleA/PublicSupportPY170Pct00.95610
IRS990ScheduleA/PublicSupportTotal170Amt02951807
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0524368
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0521143
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0602019
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0647123
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0657154
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02951807
IRS990ScheduleA/TotalSupportAmt03088771
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0897
IRS990ScheduleD/ExpensesSubtotalAmt0517631
IRS990ScheduleD/OtherExpensesIncludedAmt0897
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013697
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt074524
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt088221
IRS990ScheduleD/OtherRevenueAmt0897
IRS990ScheduleD/RevenueNotReportedAmt0897
IRS990ScheduleD/RevenueSubtotalAmt0549333
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Fundraising exp netted on 990 $897
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising exp netted on 990 $897
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013697
IRS990ScheduleD/TotalExpensesPerForm990Amt0517631
IRS990ScheduleD/TotalRevenuePerForm990Amt0549333
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0550230
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0518528
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - Kathy Petersen retired as Executive Director, effective September 30, 2015. Effective October 1, 2015, the new Executive Director is Therese Cardosi.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Prior to filing, the 990 goes to the Organization's Executive Director and Treasurer who review it in detail and approve prior to completion and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Committee of the board does an annual review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt065924

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