Civic Intelligence

Liponi Foundation for Special Recreation

990 • Fiscal year 2019 • EIN 36-3794072

Jan 01, 2019 to Dec 31, 2019 • Filed on Apr 29, 2020

6820 W Dempster StreetMorton Grove, IL 60053

(847) 966-5522

Siviq Scores

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

Liabilities / Assets

28th percentile

0.00x

Higher debt load relative to assets than 28% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

29th percentile

0.00x

Higher debt load relative to revenue than 29% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

68th percentile

13%

Higher net margin than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

71st percentile

14%

Faster asset growth than 71% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-21%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$662,467

Up $81,949 (+14%) from 2018

Net Assets

Up

$662,408

Up $82,350 (+14%) from 2018

Liabilities

Down

$59

Down $401 (-87%) from 2018

Revenue

Down

$68,635

Down $18,244 (-21%) from 2018

Expenses

Down

$60,044

Down $70,007 (-54%) from 2018

Net Income

Up

$8,591

Up $51,763 (+120%) from 2018

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2012: $656,830Liabilities 2012: $213Net Assets 2012: $656,6172012Assets 2013: $706,007Liabilities 2013: $419Net Assets 2013: $705,5882013Assets 2014: $706,068Liabilities 2014: $63,557Net Assets 2014: $642,5112014Assets 2015: $619,052Liabilities 2015: $324Net Assets 2015: $618,7282015Assets 2016: $622,060Liabilities 2016: $0Net Assets 2016: $622,0602016Assets 2017: $680,734Liabilities 2017: -$26Net Assets 2017: $680,7602017Assets 2018: $580,518Liabilities 2018: $460Net Assets 2018: $580,0582018Assets 2019: $662,467Liabilities 2019: $59Net Assets 2019: $662,4082019Assets 2020: $689,702Liabilities 2020: $0Net Assets 2020: $689,7022020Assets 2021: $770,347Liabilities 2021: $0Net Assets 2021: $770,3472021Assets 2022: $678,158Liabilities 2022: $0Net Assets 2022: $678,1582022Assets 2024: $759,088Liabilities 2024: $1,200Net Assets 2024: $757,8882024

Highlighted filing

2019

Assets$662,467
Liabilities$59
Net Assets$662,408

Operations Trend

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

$200K$100K$0-$100KExpenses 2012: $111,7912012Revenue 2013: $60,364Expenses 2013: $53,422Net Income 2013: $6,9422013Revenue 2014: $74,448Expenses 2014: $115,333Net Income 2014: -$40,8852014Revenue 2015: $60,899Expenses 2015: $51,417Net Income 2015: $9,4822015Revenue 2016: $42,730Expenses 2016: $73,656Net Income 2016: -$30,9262016Revenue 2017: $92,030Expenses 2017: $59,661Net Income 2017: $32,3692017Revenue 2018: $86,879Expenses 2018: $130,051Net Income 2018: -$43,1722018Revenue 2019: $68,635Expenses 2019: $60,044Net Income 2019: $8,5912019Revenue 2020: $99,209Expenses 2020: $100,294Net Income 2020: -$1,0852020Revenue 2021: $87,013Expenses 2021: $34,330Net Income 2021: $52,6832021Revenue 2022: $90,448Expenses 2022: $38,295Net Income 2022: $52,1532022Revenue 2024: $98,168Expenses 2024: $154,581Net Income 2024: -$56,4132024

Highlighted filing

2019

Revenue$68,635
Expenses$60,044
Net Income$8,591
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Apr 29, 2020
Return Version
2019v5.0
Gross Receipts
$216,425
Mission and Program Overview

Mission

To provide recreational programs for adults & children with disabilities by removing architectural, transportation, or communication barriers in locations housing park district programs of m-nasr.

The liponi foundation is dedicated to providing support to the maine-niles association of special recreation in its efforts to provide recreational and leisure programs for individuals with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$463,163$542,925▲ $79,762
Investments Other Securities$72,911$90,170▲ $17,259
Savings and Temporary Cash Investments$42,444$27,372▼ $15,072
Prepaid Expenses and Deferred Charges$2,000$2,000→ $0
Total Assets$580,518$662,467▲ $81,949
Liabilities
Accounts Payable and Accrued Expenses$460$59▼ $401
Total Liabilities$460$59▼ $401
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$580,058$662,408▲ $82,350
Total Net Assets Fund Balance$580,058$662,408▲ $82,350
Total Liabilities and Net Assets / Fund Balance$580,518$662,467▲ $81,949

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$90,170--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$14,013
Other Revenue
$54,622
Change in Net Assets
$8,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$49,096
Other Expenses$10,948
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$49,096--$49,096
Fees for Service Investment Mgmnt Fees-$5,087-$5,087
Fees for Services Accounting-$2,200-$2,200
Occupancy-$2,184-$2,184
Office Expenses-$1,452-$1,452
Other Expenses-$25-$25
Total Functional Expenses$49,096$10,948$0$60,044
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Maine-niles AssociationMorton Grove, IL501c3Scholarships & Equip$49,096
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$78,420
Fundraising Direct Expenses$23,798
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dinner Dance$69,820$69,820$23,307$46,513
Golf Outing$8,600$8,600$491$8,109
Total Events$78,420$78,420$23,798$54,622
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
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Stella lipomi marlene worthley trustee trustee family relationship stella lipomi toni rich trustee trustee family relationship

Form 990, Page 6, Part VI, Line 11B

Board receives 990 prior to filing. Any questions are discussed and resolved before filing.

Form 990, Page 6, Part VI, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Liponi Foundation
EIN
36-3794072
Phone
8479665522
Address
6820 W DEMPSTER STREET, MORTON GROVE, IL 60053

Signing Officer

Name
Ron Stein
Title
Treasurer
Phone
8479665522
Signed
2020-04-29

Organization Details

Principal Officer
Ron Stein
Formed
1991
Legal Domicile
Il
Voting Board Members
17
Independent Board Members
16
Employees
0
Volunteers
17

Preparer

Firm
Callero & Callerollp
Address
7800 N MILWAUKEE AVE, NILES, IL 60714-3124
Preparer
Ryan Matsui
Phone
8479662040
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Cost of direct benefit to donors 0 cost of direct benefit to donors 0 unrealized (gain) loss on investments 73,759 total 73,759

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IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt042444
IRS990/SavingsAndTempCashInvstGrp/EOYAmt027372
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt07900
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt08040
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt07965
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt06680
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt06875
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt037460
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03769
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt02373
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0895
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt055
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt07092
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt022085
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt024407
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt019337
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt015893
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt023535
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0105257
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt078420
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt077360
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt078736
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt053708
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt060186
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0348410
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt022085
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt024407
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt019337
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt015893
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt023535
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0105257
IRS990ScheduleA/InvestmentIncomeCYPct00.23000
IRS990ScheduleA/InvestmentIncomePYPct00.24000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.69030
IRS990ScheduleA/PublicSupportPY509Pct00.67840
IRS990ScheduleA/PublicSupportTotal509Amt0318042
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt07900
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt08040
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt07965
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt06680
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt06875
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt037460
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt078420
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt081129
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt081109
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt054603
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt060241
IRS990ScheduleA/Total509Grp/TotalAmt0355502
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0100505
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0105536
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0100446
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt070496
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt083776
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0460759
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt090170
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSITS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/TotalBookValueSecuritiesAmt090170
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt023798
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER DANCE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt069820
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt08600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt078420
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt069820
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt08600
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt078420
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt054622
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt023798
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023307
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0491
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt049096
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIPS & EQUIP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MAINE-NILES ASSOCIATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0OF SPECIAL RECREATION
IRS990ScheduleI/RecipientTable/RecipientEIN0363106698
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt06820 W DEMPTER ST
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MORTON GROVE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060053
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STELLA LIPOMI MARLENE WORTHLEY TRUSTEE TRUSTEE FAMILY RELATIONSHIP STELLA LIPOMI TONI RICH TRUSTEE TRUSTEE FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD RECEIVES 990 PRIOR TO FILING. ANY QUESTIONS ARE DISCUSSED AND RESOLVED BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COST OF DIRECT BENEFIT TO DONORS 0 COST OF DIRECT BENEFIT TO DONORS 0 UNREALIZED (GAIN) LOSS ON INVESTMENTS 73,759 TOTAL 73,759
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0580518
IRS990/TotalAssetsEOYAmt0662467
IRS990/TotalAssetsGrp/BOYAmt0580518
IRS990/TotalAssetsGrp/EOYAmt0662467
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt010948
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt049096
IRS990/TotalFunctionalExpensesGrp/TotalAmt060044
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0460
IRS990/TotalLiabilitiesEOYAmt059
IRS990/TotalLiabilitiesGrp/BOYAmt0460

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.59$0.01$7.58$0.98$1.55$0.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.78$0.00$6.78$0.90$0.38$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.70$0.00$7.70$0.87$0.34$0.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.90$0.00$6.90$0.99$1.00$0.01
2019Detailed filing. Detailed filing data is available for this year.$6.62$0.00$6.62$0.69$0.60$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$0.00$5.80$0.87$1.30$0.43
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.81$0.00$6.81$0.92$0.60$0.32
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.22$0.00$6.22$0.43$0.74$0.31
2015Detailed filing. Detailed filing data is available for this year.$6.19$0.00$6.19$0.61$0.51$0.09
2014Detailed filing. Detailed filing data is available for this year.$7.06$0.64$6.43$0.74$1.15$0.41
2013Detailed filing. Detailed filing data is available for this year.$7.06$0.00$7.06$0.60$0.53$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.57$0.00$6.57$1.12