Civic Intelligence

Lake County Center for Independent Living

990 • Fiscal year 2020 • EIN 36-3740114

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 22, 2020

377 N Seymour RdMundelein, IL 60060

(847) 949-4440

Siviq Scores

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

Liabilities / Assets

40th percentile

0.05x

Higher debt load relative to assets than 40% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

30th percentile

0.04x

Higher debt load relative to revenue than 30% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

58th percentile

9.6%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

61st percentile

$82,778

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

67th percentile

16%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

60th percentile

6.3%

Faster revenue growth than 60% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$871,719

Up $118,442 (+16%) from 2019

Net Assets

Up

$828,325

Up $112,363 (+16%) from 2019

Liabilities

Up

$43,394

Up $6,079 (+16%) from 2019

Revenue

Up

$1,166,559

Up $68,762 (+6.3%) from 2019

Expenses

Down

$1,054,196

Down $44,706 (-4.1%) from 2019

Net Income

Up

$112,363

Up $113,468 (+10269%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$871,719
Liabilities$43,394
Net Assets$828,325

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$1,166,559
Expenses$1,054,196
Net Income$112,363
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 22, 2020
Return Version
2019v5.1
Gross Receipts
$1,183,135
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
Savings and Temporary Cash Investments$425,659$711,069▲ $285,410
Pledges and Grants Receivable$304,551$126,498▼ $178,053
Prepaid Expenses and Deferred Charges$16,849$22,989▲ $6,140
Land, Buildings, and Equipment, Net$6,218$11,163▲ $4,945
Total Assets$753,277$871,719▲ $118,442
Liabilities
Accounts Payable and Accrued Expenses$36,826$39,644▲ $2,818
Deferred Revenue$489$3,750▲ $3,261
Total Liabilities$37,315$43,394▲ $6,079
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$715,962$828,325▲ $112,363
Total Net Assets Fund Balance$715,962$828,325▲ $112,363
Total Liabilities and Net Assets / Fund Balance$753,277$871,719▲ $118,442

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,721$137,339$143,060
Other Land Buildings$5,442$1,099$6,541
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelli BrooksExecutive DirectorFT$82,778$82,778

Board Members and Trustees

NameTitle
Walter Jerry KendallPresident
Charles BartelsDirector
Diane McbainDirector
Jennie HalvorsenDirector
Laura DietzDirector
Patsy WelchSecretary
James KavanaughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,147,391
Program Service Revenue
$0
Investment Income
$6,112
Other Revenue
$13,056
All Other Contributions
$56,726
Change in Net Assets
$112,363

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,166,559
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,166,559
Total Revenue per Form 990
$1,166,559
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$790,869
Other Expenses$263,327
Total Fundraising Expense$27,974
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$450,155$71,638$8,558$530,351
Occupancy$111,923$17,811$2,128$131,862
Other Employee Benefits$109,373$17,405$2,079$128,857
Current Officers, Directors, Trustees, and Key Employees$70,261$11,181$1,336$82,778
Payroll Taxes$41,491$6,603$789$48,883
Office Expenses$25,463$4,050$485$29,998
Fees for Services Other$15,852$5,284-$21,136
Travel$9,129$1,453$174$10,756
Insurance$6,910$1,100$131$8,141
All Other Expenses$6,071--$6,071
Depreciation Depletion-$4,603-$4,603
Other Expenses$3,743$596$71$4,410
Advertising$785$1,154-$1,939
Total Functional Expenses$881,276$144,946$27,974$1,054,196

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,054,196
Total Expenses per Audited Statements$1,054,196
Total Expenses per Form 990$1,054,196
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$16,576
Fundraising Gross Income$15,000
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$77,898$15,000$16,576$-1,576
Total Events$77,898$15,000$16,576$-1,576
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
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 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.

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 director 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 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 RD, MUNDELEIN, IL 60060

Signing Officer

Name
Walter Kendall Iii
Title
President
Phone
8479494440
Signed
2020-12-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Kendall Iii
Formed
1990
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
12

Preparer

Firm
Wipfli Llp
Address
100 TRI-STATE INTERNATIONAL STE 300, LINCOLNSHIRE, IL 60069
Preparer
James O Giese
Phone
8479410100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

There were no changes to the audit selection process from the prior year.

Financial Statement Notes

PART X, LINE 2:

Management does not believe its financial statements include uncertain tax positions.

Raw XML AppendixShowing 400 of 445 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/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt014632
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0425659
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0711069
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01145815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01081407
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01075846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0901901
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0770629
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04975598
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt03319
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt09431
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt039802
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt016390
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt033590
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt019371
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010815
IRS990ScheduleA/OtherIncome170Grp/TotalAmt080166
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98230
IRS990ScheduleA/PublicSupportPY170Pct00.97970
IRS990ScheduleA/PublicSupportTotal170Amt04975598
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01145815
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01081407
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01075846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0901901
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0770629
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04975598
IRS990ScheduleA/TotalSupportAmt05065195
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05721
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0137339
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0143060
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01054196
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05442
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01099
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06541
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01166559
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011163
IRS990ScheduleD/TotalExpensesPerForm990Amt01054196
IRS990ScheduleD/TotalRevenuePerForm990Amt01166559
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01166559
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01054196
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt062898
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt062898
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016576
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt077898
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt077898
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt015000
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt015000
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-1576
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016576
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt016576
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S CONSUMERS ARE MEMBERS OF THE ORGANIZATION. THESE MEMBERS HAVE CERTAIN VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CONSUMERS ARE MEMBERS OF THE ORGANIZATION. THESE MEMBERS HAVE VOTING RIGHTS AND MUST BE NOTIFIED OF CERTAIN POLICY CHANGES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS MADE AVAILABLE TO BOARD MEMBERS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANY 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 DIRECTOR 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/ExplanationTxt4THE 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/ExplanationTxt5THE ORGANIZATION MAKES CERTAIN OF ITS DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE WERE NO CHANGES TO THE AUDIT SELECTION PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0753277
IRS990/TotalAssetsEOYAmt0871719
IRS990/TotalAssetsGrp/BOYAmt0753277
IRS990/TotalAssetsGrp/EOYAmt0871719
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01147391
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt027974
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0144946
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0881276
IRS990/TotalFunctionalExpensesGrp/TotalAmt01054196
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037315
IRS990/TotalLiabilitiesEOYAmt043394
IRS990/TotalLiabilitiesGrp/BOYAmt037315
IRS990/TotalLiabilitiesGrp/EOYAmt043394
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0715962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0828325
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0881276
IRS990/TotalReportableCompFromOrgAmt082778
IRS990/TotalRevenueGrp/ExclusionAmt04536
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014632
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01166559
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0753277
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0871719
IRS990/TotReportableCompRltdOrgAmt00

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