Civic Intelligence

Lake County Center For

EIN 36-3740114 • 501(c)3 • Mundelein, IL

Profile

To empower people with disabilities to lead self-directed lives as valued members of the community.

377 N Seymour AvenueMundelein, IL 60060

www.lccil.org

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.29x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

79th percentile

0.44x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

54th percentile

6.6%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$101,464

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

37th percentile

-0.5%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

49th percentile

6.4%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,162,571

Down $10,570 (-0.5%) from 2024

Liabilities

Down

$622,982

Down $103,671 (-14%) from 2024

Net Assets

Up

$1,539,589

Up $93,101 (+6.4%) from 2024

Revenue

Up

$1,412,516

Up $85,412 (+6.4%) from 2024

Expenses

Up

$1,319,415

Up $180,759 (+16%) from 2024

Net Income

Down

$93,101

Down $95,347 (-51%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2019: $753,277Liabilities 2019: $37,315Net Assets 2019: $715,9622019Assets 2020: $871,719Liabilities 2020: $43,394Net Assets 2020: $828,3252020Assets 2021: $1,121,347Liabilities 2021: $57,365Net Assets 2021: $1,063,9822021Assets 2022: $1,239,603Liabilities 2022: $113,624Net Assets 2022: $1,125,9792022Assets 2023: $2,064,127Liabilities 2023: $806,087Net Assets 2023: $1,258,0402023Assets 2024: $2,173,141Liabilities 2024: $726,653Net Assets 2024: $1,446,4882024Assets 2025: $2,162,571Liabilities 2025: $622,982Net Assets 2025: $1,539,5892025

Highlighted filing

2025

Assets$2,162,571
Liabilities$622,982
Net Assets$1,539,589

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2019: $1,097,797Expenses 2019: $1,098,902Net Income 2019: -$1,1052019Revenue 2020: $1,166,559Expenses 2020: $1,054,196Net Income 2020: $112,3632020Revenue 2021: $1,284,133Expenses 2021: $1,048,476Net Income 2021: $235,6572021Revenue 2022: $1,207,684Expenses 2022: $1,099,598Net Income 2022: $108,0862022Revenue 2023: $1,264,950Expenses 2023: $1,093,394Net Income 2023: $171,5562023Revenue 2024: $1,327,104Expenses 2024: $1,138,656Net Income 2024: $188,4482024Revenue 2025: $1,412,516Expenses 2025: $1,319,415Net Income 2025: $93,1012025

Highlighted filing

2025

Revenue$1,412,516
Expenses$1,319,415
Net Income$93,101

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Mar 2, 2026
Return Version
2024v5.5
Gross Receipts
$1,412,516
Mission and Program Overview

Mission

To empower people with disabilities to lead self-directed lives as valued members of the community.

Provide a network of services that promote self-empowerment of persons with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$831,484$859,835▲ $28,351
Savings and Temporary Cash Investments$497,289$563,779▲ $66,490
Pledges and Grants Receivable$207,692$183,409▼ $24,283
Cash and Non-Interest-Bearing Accounts$69,535$96,435▲ $26,900
Prepaid Expenses and Deferred Charges$20,665$25,673▲ $5,008
Land, Buildings, and Equipment, Net$4,069$800▼ $3,269
Total Assets$2,173,141$2,162,571▼ $10,570
Other Assets Total$542,407$432,640▼ $109,767
Liabilities
Other Liabilities$634,254$525,345▼ $108,909
Accounts Payable and Accrued Expenses$92,399$97,637▲ $5,238
Total Liabilities$726,653$622,982▼ $103,671
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,446,488$1,539,589▲ $93,101
Total Net Assets Fund Balance$1,446,488$1,539,589▲ $93,101
Total Liabilities and Net Assets / Fund Balance$2,173,141$2,162,571▼ $10,570

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$800$162,421$163,221
Other Assets Org$424,066--
Other Securities$859,835--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelli BrooksExecutive DirectorFT$101,464$101,464

Board Members and Trustees

NameTitle
Walter J Kendall IiiPresident
Ahmad MshaielDirector
Diane McbainDirector
Gerald DietzDirector
Kaela DennyDirector
Laura McandrewDirector
Laura DietzSecretary
James KavanaughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,367,578
Program Service Revenue
$0
Investment Income
$44,938
Other Revenue
$0
All Other Contributions
$102,471
Change in Net Assets
$93,101

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,412,516
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,412,516
Total Revenue per Form 990
$1,412,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,019,720
Other Expenses$299,695
Total Fundraising Expense$25,560
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$671,075$102,635$15,790$789,500
Other Employee Benefits$141,930$21,707$3,339$166,976
Occupancy$114,918$17,576$2,704$135,198
Payroll Taxes$53,757$8,222$1,265$63,244
All Other Expenses$45,036$6,887$1,060$52,983
Insurance$15,149$2,317$356$17,822
Other Expenses$12,730$1,947$300$14,977
Fees for Services Other$7,715-$379$8,094
Fees for Services Accounting$5,089$2,461-$7,550
Fees for Services Legal$3,288--$3,288
Depreciation Depletion-$3,269-$3,269
Total Functional Expenses$1,124,449$169,406$25,560$1,319,415

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,319,415
Total Expenses per Audited Statements$1,319,415
Total Expenses per Form 990$1,319,415
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
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liabilities$525,345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Two of the board members are related.

Form 990, Part VI, Section A, Line 7A

The organization's consumers are members of the organization. These members have certain voting rights.

Form 990, Part VI, Section A, Line 7B

The organization's consumers are members of the organization. These members have voting rights and must be notified of certain policy changes.

Form 990, Part VI, Section B, Line 11B

Form 990 is made available to board members for review prior to filing. Staff and finance committee review completed 990.

Form 990, Part VI, Section B, Line 12C

Any conflict of interest or possible conflict of interest on the part of any director must be disclosed to the board and made a matter of record in the minutes of the board. Should a director have any conflict of interest, the subject directoral shall, in advance of voting on any matter, announce that interest to the board and refrain from voting on any matter, or taking any action upon the matter before the board.

Form 990, Part VI, Section B, Line 15A

The chair of the board reviews the executive directors performance with the executive director. Salary changes are a decision of the executive committee (the officers) of the board.

Form 990, Part VI, Section C, Line 18

Form 990 is available for inspection upon request at the organization office.

Form 990, Part VI, Section C, Line 19

The organization makes certain of its documents, policies and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lake County Center for
EIN
36-3740114
Phone
8479494440
Address
377 N SEYMOUR AVENUE, MUNDELEIN, IL 60060

Signing Officer

Name
James Kavanaugh
Title
President
Phone
8479494440
Signed
2026-03-02

Organization Details

Principal Officer
James Kavanaugh
Formed
1990
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
21
Volunteers
8

Preparer

Firm
Cheryl Rohlfs & Associates Ltd
Address
401 HUEHL ROAD SUITE 1E, NORTHBROOK, IL 60062
Preparer
Cheryl K Rohlfs CPA
Phone
8477539200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 437 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/Form990PartVIISectionAGrp/PersonNm1JAMES KAVANAUGH
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IRS990/PYTotalRevenueAmt01327104
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt093101
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0497289
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0563779
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01367578
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01285170
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01252570
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01203207
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01267073
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt041934
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt012380
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04092
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07124
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0385
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0385
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.98840
IRS990ScheduleA/PublicSupportTotal170Amt06375598
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01285170
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01252570
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01203207
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01267073
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt06375598
IRS990ScheduleA/TotalSupportAmt06486451
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0163221
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08574
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1424066
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE RIGHT OF USE ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0525345
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0859835
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSIT
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0800
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0432640
IRS990ScheduleD/TotalBookValueSecuritiesAmt0859835
IRS990ScheduleD/TotalExpensesPerForm990Amt01319415
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE BOARD MEMBERS ARE RELATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CONSUMERS ARE MEMBERS OF THE ORGANIZATION. THESE MEMBERS HAVE CERTAIN VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S CONSUMERS ARE MEMBERS OF THE ORGANIZATION. THESE MEMBERS HAVE VOTING RIGHTS AND MUST BE NOTIFIED OF CERTAIN POLICY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING. STAFF AND FINANCE COMMITTEE REVIEW COMPLETED 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY DIRECTOR MUST BE DISCLOSED TO THE BOARD AND MADE A MATTER OF RECORD IN THE MINUTES OF THE BOARD. SHOULD A DIRECTOR HAVE ANY CONFLICT OF INTEREST, THE SUBJECT DIRECTORAL SHALL, IN ADVANCE OF VOTING ON ANY MATTER, ANNOUNCE THAT INTEREST TO THE BOARD AND REFRAIN FROM VOTING ON ANY MATTER, OR TAKING ANY ACTION UPON THE MATTER BEFORE THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CHAIR OF THE BOARD REVIEWS THE EXECUTIVE DIRECTORS PERFORMANCE WITH THE EXECUTIVE DIRECTOR. SALARY CHANGES ARE A DECISION OF THE EXECUTIVE COMMITTEE (THE OFFICERS) OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990 IS AVAILABLE FOR INSPECTION UPON REQUEST AT THE ORGANIZATION OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAKES CERTAIN OF ITS DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
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IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsGrp/BOYAmt02173141
IRS990/TotalAssetsGrp/EOYAmt02162571
IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt025560
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0169406
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01124449
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesGrp/BOYAmt0726653
IRS990/TotalLiabilitiesGrp/EOYAmt0622982
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01446488
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01539589
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01124449
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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