Civic Intelligence

Comprehensive Community Solutions Inc.

990 • Fiscal year 2019 • EIN 36-3842309

Jan 01, 2019 to Dec 31, 2019 • Filed on May 15, 2020

917 South Main StreetRockford, IL 61101-1416

(815) 963-6236

Siviq Scores

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

Liabilities / Assets

90th percentile

0.88x

Higher debt load relative to assets than 90% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

1.05x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

51st percentile

3.5%

Higher net margin than 51% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

54th percentile

$71,698

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

6th percentile

-20%

Faster asset growth than 6% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

69th percentile

15%

Faster revenue growth than 69% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,180,174

Down $302,680 (-20%) from 2018

Net Assets

Up

$145,346

Up $34,636 (+31%) from 2018

Liabilities

Down

$1,034,828

Down $337,316 (-25%) from 2018

Revenue

Up

$982,881

Up $125,839 (+15%) from 2018

Expenses

Up

$948,245

Up $50,008 (+5.6%) from 2018

Net Income

Up

$34,636

Up $75,831 (+184%) from 2018

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$0-$1.0MAssets 2010: $1,114,029Liabilities 2010: $1,319,369Net Assets 2010: -$205,3402010Assets 2017: $1,494,309Liabilities 2017: $1,353,167Net Assets 2017: $141,1422017Assets 2018: $1,482,854Liabilities 2018: $1,372,144Net Assets 2018: $110,7102018Assets 2019: $1,180,174Liabilities 2019: $1,034,828Net Assets 2019: $145,3462019Assets 2020: $960,622Liabilities 2020: $739,474Net Assets 2020: $221,1482020Assets 2021: $1,118,979Liabilities 2021: $813,878Net Assets 2021: $305,1012021Assets 2022: $1,192,128Liabilities 2022: $750,385Net Assets 2022: $441,7432022Assets 2023: $2,104,208Liabilities 2023: $1,007,760Net Assets 2023: $1,096,4482023Assets 2024: $2,239,828Liabilities 2024: $1,059,256Net Assets 2024: $1,180,5722024

Highlighted filing

2019

Assets$1,180,174
Liabilities$1,034,828
Net Assets$145,346

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,715,6192010Revenue 2017: $905,477Expenses 2017: $1,023,760Net Income 2017: -$118,2832017Revenue 2018: $857,042Expenses 2018: $898,237Net Income 2018: -$41,1952018Revenue 2019: $982,881Expenses 2019: $948,245Net Income 2019: $34,6362019Revenue 2020: $1,059,735Expenses 2020: $1,051,933Net Income 2020: $7,8022020Revenue 2021: $1,734,097Expenses 2021: $1,650,144Net Income 2021: $83,9532021Revenue 2022: $1,878,362Expenses 2022: $1,814,457Net Income 2022: $63,9052022Revenue 2023: $3,518,969Expenses 2023: $2,864,265Net Income 2023: $654,7042023Revenue 2024: $2,431,754Expenses 2024: $2,408,613Net Income 2024: $23,1412024

Highlighted filing

2019

Revenue$982,881
Expenses$948,245
Net Income$34,636
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 15, 2020
Return Version
2019v5.1
Gross Receipts
$982,881
Mission and Program Overview

Mission

To bring about fundamental transformation of neighborhoods,communities and circumstances of those who live there, through programs and services which emphasize building human capital, communities and affordable housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$680,423$680,488▲ $65
Investments Program Related$662,780$429,633▼ $233,147
Inventories for Sale or Use$21,208$21,208→ $0
Cash and Non-Interest-Bearing Accounts$57,463$15,214▼ $42,249
Accounts Receivable$19,897$13,648▼ $6,249
Pledges and Grants Receivable$14,400$8,640▼ $5,760
Prepaid Expenses and Deferred Charges$17,933$6,163▼ $11,770
Total Assets$1,482,854$1,180,174▼ $302,680
Other Assets Total$8,750$5,180▼ $3,570
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,054,846$776,276▼ $278,570
Unsecured Notes Loans Payable$170,920$159,268▼ $11,652
Accounts Payable and Accrued Expenses$73,957$53,569▼ $20,388
Deferred Revenue$72,421$45,715▼ $26,706
Other Liabilities$0$0→ $0
Total Liabilities$1,372,144$1,034,828▼ $337,316
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$110,710$145,346▲ $34,636
Total Net Assets Fund Balance$110,710$145,346▲ $34,636
Total Liabilities and Net Assets / Fund Balance$1,482,854$1,180,174▼ $302,680

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$5,319--
Buildings$620,195$256,670-
Land$50,000--
Equipment$10,293$217,696-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David MillerExecutive DirectorFT$71,698$71,698

Board Members and Trustees

NameTitle
Ron SimmonsPresident
Jason SweetVice Chair
Deb AlfredsonDirector
Ron SimmonsDirector
William ChatmanDirector
Monique McClurgeSecretary
Valerie FergusonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$703,968
Program Service Revenue
$11,231
Investment Income
$229
Other Revenue
$267,453
All Other Contributions
$55,800
Change in Net Assets
$34,636

Audited Revenue Reconciliation

Revenue per Audited Statements
$982,881
Revenue Not Reported on Form 990
$150,925
Total Revenue per Audited Statements
$1,133,806
Total Revenue per Form 990
$982,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$562,848
Salaries, Compensation, and Employee Benefits$385,397
Total Fundraising Expense$8,030
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$224,865$28,108$2,555$255,528
Current Officers, Directors, Trustees, and Key Employees$63,094$7,887$717$71,698
Insurance$54,378$11,273$663$66,314
Occupancy$37,471$6,031$0$43,502
Payroll Taxes$27,838$3,480$316$31,634
Interest$23,842$5,961$0$29,803
All Other Expenses$23,047$1,681$3,221$27,949
Other Employee Benefits$23,353$2,919$265$26,537
Fees for Services Management$13,938$7,505$0$21,443
Fees for Services Accounting$8,775$4,725$0$13,500
Other Expenses$6,571$2,857$95$9,523
Office Expenses$4,414$482$198$5,094
Travel$2,358$205$0$2,563
Depreciation Depletion$2,384$152$0$2,536
Fees for Services Legal$738$398$0$1,136
Total Functional Expenses$856,551$83,664$8,030$948,245

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,099,170
Expenses per Audited Statements$948,245
Total Expenses per Form 990$948,245
Expenses Not Reported on Form 990$150,925
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,835
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
Advance$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Comprehensive Community Solutions Inc
EIN
36-3842309
Phone
8159636236
Address
917 South Main Street, Rockford, IL 61101-1416

Signing Officer

Name
William Chatman
Title
Executive Director
Phone
8159636236
Signed
2020-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Chatman
Formed
1992
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
6
Employees
14
Volunteers
20

Preparer

Firm
Erboe & Associates CPAs
Address
3600 East State St Ste 318, Rockford, IL 61108
Preparer
Kelly A Erboe
Phone
8153940004
Supplemental Narrative

Additional Explanations

Other

Amended Return Explanation. This amended return is being filed to reflect the final audited financial statements for the year ended December 31, 2017.

Other

Form 990, Part III,Line 4A - First accomplishment center.

Pt VI, Line 11B

Organization's process to review form 990 board given the form 990 to review.

Pt VI, Line 12C

Enforcement of conflicts policy. The conflict of interest policy is monitored on an ongoing basis. Any possible conflicts are reported to the board chair (for board members) or executive director (for staff).

Pt VI, Line 15A

Compensation process for top officia. The executive director's salary is reviewed and approved by the board of directors. The process for review includes inquiries regarding the salaries for comparative organizations and then is considered in terms of budget and affordability.

Pt VI, Line 19

Governing documents disclosure explanation available upon request.

Pt XI

Line 11G - Other fees for services

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IRS990/OtherExpensesGrp/TotalAmt2233147
IRS990/OtherExpensesGrp/TotalAmt39523
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Forgiveness of debt
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0259618
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0259618
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0259618
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt02555
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt028108
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0224865
IRS990/OtherSalariesAndWagesGrp/TotalAmt0255528
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0316
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03480
IRS990/PayrollTaxesGrp/ProgramServicesAmt027838
IRS990/PayrollTaxesGrp/TotalAmt031634
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt014400
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt08640
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017933
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06163
IRS990/PrincipalOfficerNm0William Chatman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0Deconstruction revenue
IRS990/ProgramServiceRevenueGrp/Desc1Re-Use center income
IRS990/ProgramServiceRevenueGrp/Desc2Facility rental income
IRS990/ProgramServiceRevenueGrp/Desc3Affordable housing projec
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1311
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt27800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33120
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0670290
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt029889
IRS990/PYOtherExpensesAmt0449646
IRS990/PYOtherRevenueAmt045838
IRS990/PYProgramServiceRevenueAmt0111025
IRS990/PYRevenuesLessExpensesAmt0-41195
IRS990/PYSalariesCompEmpBnftPaidAmt0448591
IRS990/PYTotalExpensesAmt0898237
IRS990/PYTotalRevenueAmt0857042
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt034636
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt0975046
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0703968
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0672797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0729197
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0936796
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01334292
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04377050
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt04377050
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0703968
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0672797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0729197
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0936796
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01334292
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04377050
IRS990ScheduleA/TotalSupportAmt04377050
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0620195
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0256670
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0876865
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0150925
IRS990ScheduleD/DonatedServicesUseFcltsAmt0150925
IRS990ScheduleD/EquipmentGrp/BookValueAmt010293
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0217696
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0227989
IRS990ScheduleD/ExpensesNotReportedAmt0150925
IRS990ScheduleD/ExpensesSubtotalAmt0948245
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0424314
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt15319
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0BRP properties
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1Real estate investments -
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Advance
IRS990ScheduleD/RevenueNotReportedAmt0150925
IRS990ScheduleD/RevenueSubtotalAmt0982881
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0680488
IRS990ScheduleD/TotalBookValueProgramRltdAmt0429633
IRS990ScheduleD/TotalExpensesPerForm990Amt0948245
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0982881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01133806
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01099170
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Amended Return Explanation. This amended return is being filed to reflect the final audited financial statements for the year ended December 31, 2017.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990, Part III,Line 4A - First accomplishment center.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Organization's process to review form 990 board given the form 990 to review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Enforcement of conflicts policy. The conflict of interest policy is monitored on an ongoing basis. Any possible conflicts are reported to the board chair (for board members) or executive director (for staff).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation process for top officia. The executive director's salary is reviewed and approved by the board of directors. The process for review includes inquiries regarding the salaries for comparative organizations and then is considered in terms of budget and affordability.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents disclosure explanation available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Line 11G - Other fees for services
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a

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