Civic Intelligence

Lifeline Humanitarian Organization

990 • Fiscal year 2016 • EIN 36-3894439

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 12, 2017

444 N Michigan AveChicago, IL 60611

(312) 228-0600

Siviq Scores

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

Liabilities / Assets

61st percentile

0.01x

Higher debt load relative to assets than 61% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

38th percentile

-0.9%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

42nd percentile

-1.3%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

28th percentile

-16%

Faster revenue growth than 28% of similar nonprofits.

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

Assets

Down

$199,861

Down $2,575 (-1.3%) from 2015

Net Assets

Down

$198,259

Down $3,494 (-1.7%) from 2015

Liabilities

Up

$1,602

Up $919 (+135%) from 2015

Revenue

Down

$379,440

Down $69,823 (-16%) from 2015

Expenses

Down

$382,934

Down $15,032 (-3.8%) from 2015

Net Income

Down

-$3,494

Down $54,791 (-107%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2013: $140,092Liabilities 2013: $2,115Net Assets 2013: $137,9772013Assets 2014: $155,524Liabilities 2014: $5,068Net Assets 2014: $150,4562014Assets 2015: $202,436Liabilities 2015: $683Net Assets 2015: $201,7532015Assets 2016: $199,861Liabilities 2016: $1,602Net Assets 2016: $198,2592016Assets 2017: $297,854Liabilities 2017: $9,664Net Assets 2017: $288,1902017Assets 2018: $163,328Liabilities 2018: $10,626Net Assets 2018: $152,7022018Assets 2019: $254,133Liabilities 2019: $14,487Net Assets 2019: $239,6462019Assets 2020: $216,139Liabilities 2020: $56Net Assets 2020: $216,0832020Assets 2021: $236,197Liabilities 2021: $938Net Assets 2021: $235,2592021Assets 2022: $183,513Liabilities 2022: $208Net Assets 2022: $183,3052022Assets 2023: $160,428Liabilities 2023: $4,623Net Assets 2023: $155,8052023Assets 2024: $133,188Liabilities 2024: $4,314Net Assets 2024: $128,8742024

Highlighted filing

2016

Assets$199,861
Liabilities$1,602
Net Assets$198,259

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $229,402Expenses 2013: $267,376Net Income 2013: -$37,9742013Revenue 2014: $446,975Expenses 2014: $434,496Net Income 2014: $12,4792014Revenue 2015: $449,263Expenses 2015: $397,966Net Income 2015: $51,2972015Revenue 2016: $379,440Expenses 2016: $382,934Net Income 2016: -$3,4942016Revenue 2017: $573,010Expenses 2017: $483,079Net Income 2017: $89,9312017Revenue 2018: $368,851Expenses 2018: $504,339Net Income 2018: -$135,4882018Revenue 2019: $460,446Expenses 2019: $373,505Net Income 2019: $86,9412019Revenue 2020: $518,096Expenses 2020: $541,659Net Income 2020: -$23,5632020Revenue 2021: $487,676Expenses 2021: $468,500Net Income 2021: $19,1762021Revenue 2022: $404,662Expenses 2022: $456,616Net Income 2022: -$51,9542022Revenue 2023: $436,566Expenses 2023: $464,066Net Income 2023: -$27,5002023Revenue 2024: $466,779Expenses 2024: $493,710Net Income 2024: -$26,9312024

Highlighted filing

2016

Revenue$379,440
Expenses$382,934
Net Income-$3,494
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 12, 2017
Return Version
2016v3.0
Gross Receipts
$410,939
Mission and Program Overview

Mission

The Organization provides medical equipment and assistance to hospitals in Serbia and other countries that were formerly part of Yugoslavia and it provides supplies to orphanages in those countries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$172,882$168,215▼ $4,667
Savings and Temporary Cash Investments$29,554$29,566▲ $12
Land, Buildings, and Equipment, Net-$2,080-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$202,436$199,861▼ $2,575
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$683$1,602▲ $919
Total Liabilities$683$1,602▲ $919
Net Assets / Fund Balance
Unrestricted Net Assets$166,139$118,259▼ $47,880
Temporarily Rstr Net Assets$35,614$80,000▲ $44,386
Total Net Assets Fund Balance$201,753$198,259▼ $3,494
Total Liabilities and Net Assets / Fund Balance$202,436$199,861▼ $2,575

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,080$347$2,427
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$194,534
Program Service Revenue
$0
Investment Income
$13
Other Revenue
$184,893
All Other Contributions
$194,534
Change in Net Assets
$-3,494

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$23,090Fair Market Value (FMV)
Other Non Cash Contri Table1$15,000Fair Market Value (FMV)
Total Noncash Contributions1$38,090-

Audited Revenue Reconciliation

Revenue per Audited Statements
$379,440
Revenue Not Reported on Form 990
$31,499
Total Revenue per Audited Statements
$410,939
Total Revenue per Form 990
$379,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$333,666
Other Expenses$45,503
Salaries, Compensation, and Employee Benefits$3,765
Total Fundraising Expense$1,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$333,666--$333,666
Fees for Services Accounting$9,579--$9,579
All Other Expenses$783$3,313-$4,096
Current Officers, Directors, Trustees, and Key Employees-$3,497-$3,497
Other Expenses$21,725$2,117$1,500$2,117
Insurance-$1,304-$1,304
Occupancy-$487-$487
Depreciation Depletion-$347-$347
Payroll Taxes-$268-$268
Travel-$251-$251
Total Functional Expenses$365,753$15,681$1,500$382,934

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$414,433
Expenses per Audited Statements$382,934
Total Expenses per Form 990$382,934
Expenses Not Reported on Form 990$31,499
International Activity

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$216,392
Fundraising Direct Expenses$31,499
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sp Event-pittsburgh$67,580$67,580-$67,580
Sp Events-cruise$54,636$54,636$22,669$31,967
Total Events$216,392$216,392$31,499$184,893
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
Yes
Audit committee
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Former president and former secretary - family relationship. Both resigned in january 2016

Form 990, Part VI, Line 11B: Form 990 Review Process

President and treasurer review form 990 before it is filed

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

A director shall not vote upon matters that affect his or her own personal or business interests.these policies are scrutinized by the board of directors and any and all transactions that involved a director are reviewed to determine fairness to all parties affected.

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

Compensation is reviewed annually by the board of dircetor and any increases need approval by the board of directors.

Form 990, Part VI, Line 18: Explanation of Other Means Forms Available For Public Inspection

Available upon request at lifeline's office and available through the office of the illinois attorney general charitable trust bureau and their related web sites.

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

Available upon request at lifeline's office and available through the office of the illinois attorney general charitable trust bureau and their related web sites.

Filing and Contact Details

Filer

Filer Name
Lifeline Humanitarian Organization
EIN
36-3894439
Phone
3122280600
Address
444 N MICHIGAN AVE, CHICAGO, IL 60611

Signing Officer

Name
Sandi Radoja
Title
President
Signed
2017-11-12
Discuss with paid preparer
Yes

Organization Details

Formed
1993
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
1
Volunteers
50

Preparer

Firm
Russell P Cannizzo & Company
Address
415 E Golf Rd Ste 119, Arlington Heights, IL 60005-4049
Preparer
Russell P CannizzoCPA
Phone
8477180964
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Organization is a not-for-profit corporation that is exempt from income taxes under Section 501(c) (3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been made.Contributions to the Organization are tax deductible since the Organization qualifies under Section 170(c) of the Internal Revenue Code.The accounting standard FASB ASC 740, Income Taxes, on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the tax returns to determine whether the tax positions are more likely than not of being sustained when challenged or when examined by the applicable taxing authorities. The measurement of unrecognized tax benefits as well as unrecorded tax liability is adjusted when new information is available, or when an event occurs that requires a change. For the year ended December 31, 2016, The Organization has determined that there were no material uncertain tax positions. The Organization is no longer subject to examination by the taxing authorities for fiscal years before 2013.

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

Fundraising exp netted on ln 11 pg1 990 $31499

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

Fundraising exp netted on ln 11 pg 1 990 $31499

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