Civic Intelligence

Pactt Learning Center

990 • Fiscal year 2021 • EIN 36-3904240

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 05, 2021

7101 N GreenviewChicago, IL 60626

(773) 338-9102

Siviq Scores

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

Liabilities / Assets

60th percentile

0.21x

Higher debt load relative to assets than 60% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

57th percentile

0.22x

Higher debt load relative to revenue than 57% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

43rd percentile

9.0%

Higher net margin than 43% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

60th percentile

$140,755

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

28th percentile

1.2%

Faster asset growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

27th percentile

-1.7%

Faster revenue growth than 27% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Up

$5,893,384

Up $68,612 (+1.2%) from 2020

Net Assets

Up

$4,665,819

Up $504,759 (+12%) from 2020

Liabilities

Down

$1,227,565

Down $436,147 (-26%) from 2020

Revenue

Down

$5,614,462

Down $94,687 (-1.7%) from 2020

Expenses

Up

$5,109,703

Up $289,091 (+6.0%) from 2020

Net Income

Down

$504,759

Down $383,778 (-43%) from 2020

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $2,953,097Liabilities 2012: $1,101,160Net Assets 2012: $1,851,9372012Assets 2013: $2,989,315Liabilities 2013: $1,114,890Net Assets 2013: $1,874,4252013Assets 2014: $3,179,916Liabilities 2014: $1,112,983Net Assets 2014: $2,066,9332014Assets 2015: $3,536,008Liabilities 2015: $1,217,262Net Assets 2015: $2,318,7462015Assets 2016: $3,438,536Liabilities 2016: $1,037,018Net Assets 2016: $2,401,5182016Assets 2017: $3,428,586Liabilities 2017: $1,026,407Net Assets 2017: $2,402,1792017Assets 2018: $3,558,176Liabilities 2018: $1,028,368Net Assets 2018: $2,529,8082018Assets 2019: $4,333,318Liabilities 2019: $1,060,795Net Assets 2019: $3,272,5232019Assets 2020: $5,824,772Liabilities 2020: $1,663,712Net Assets 2020: $4,161,0602020Assets 2021: $5,893,384Liabilities 2021: $1,227,565Net Assets 2021: $4,665,8192021Assets 2022: $5,658,305Liabilities 2022: $1,154,946Net Assets 2022: $4,503,3592022Assets 2023: $6,225,520Liabilities 2023: $1,830,128Net Assets 2023: $4,395,3922023Assets 2024: $6,765,954Liabilities 2024: $1,926,910Net Assets 2024: $4,839,0442024

Highlighted filing

2021

Assets$5,893,384
Liabilities$1,227,565
Net Assets$4,665,819

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $3,104,1192012Expenses 2013: $2,922,7282013Revenue 2014: $3,421,820Expenses 2014: $3,229,312Net Income 2014: $192,5082014Revenue 2015: $3,746,861Expenses 2015: $3,495,048Net Income 2015: $251,8132015Revenue 2016: $3,607,020Expenses 2016: $3,524,248Net Income 2016: $82,7722016Revenue 2017: $3,667,940Expenses 2017: $3,667,279Net Income 2017: $6612017Revenue 2018: $3,998,948Expenses 2018: $3,871,319Net Income 2018: $127,6292018Revenue 2019: $5,139,501Expenses 2019: $4,396,786Net Income 2019: $742,7152019Revenue 2020: $5,709,149Expenses 2020: $4,820,612Net Income 2020: $888,5372020Revenue 2021: $5,614,462Expenses 2021: $5,109,703Net Income 2021: $504,7592021Revenue 2022: $5,145,110Expenses 2022: $5,307,570Net Income 2022: -$162,4602022Revenue 2023: $5,892,678Expenses 2023: $6,000,645Net Income 2023: -$107,9672023Revenue 2024: $7,286,424Expenses 2024: $6,842,772Net Income 2024: $443,6522024

Highlighted filing

2021

Revenue$5,614,462
Expenses$5,109,703
Net Income$504,759
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 5, 2021
Return Version
2020v4.1
Gross Receipts
$5,646,718
Mission and Program Overview

Mission

At p.a.c.t.t., our mission is to assist individuals with autism in becoming as independent as possible with the ability to integrate effectively into their home and community. Our team approach of parents and professionals will aspire to work together to create an educational and living environment that meets the needs of individuals with autism, in an ever improving and progressive manner.

SEE ATTACHMENT 1

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,365,240$2,490,080▲ $124,840
Savings and Temporary Cash Investments$1,699,680$1,675,803▼ $23,877
Accounts Receivable$674,057$685,247▲ $11,190
Pledges and Grants Receivable$825,600$558,522▼ $267,078
Cash and Non-Interest-Bearing Accounts$215,997$399,251▲ $183,254
Prepaid Expenses and Deferred Charges$44,198$84,481▲ $40,283
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,824,772$5,893,384▲ $68,612
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,346,920$860,901▼ $486,019
Accounts Payable and Accrued Expenses$316,792$366,664▲ $49,872
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,663,712$1,227,565▼ $436,147
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,335,460$4,107,297▲ $771,837
Net Assets With Donor Restrictions$825,600$558,522▼ $267,078
Total Net Assets Fund Balance$4,161,060$4,665,819▲ $504,759
Total Liabilities and Net Assets / Fund Balance$5,824,772$5,893,384▲ $68,612

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,807,580$1,213,729$3,021,309
Land$607,000-$607,000
Equipment$53,913$216,637$270,550
Other Land Buildings$21,587$175,592$197,179
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kristen Huffman-GottschlingExecutive DirectorFT$140,755$140,755
Terrance E HerbstrittDirector of DevelopmentFT$115,732$115,732

Board Members and Trustees

NameTitle
Sarah KatzPresident
Danielle LoevyDirector
Debbie Senoff-langfordDirector
Kenneth AvickDirector
Lanie AdairDirector
William RyanDirector
Bob WhiteSecretary
Bill StapelTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Optima Construction Abatement IncConstruction1901 Raymond Drive STE 14, Northbrook, IL 60062$109,758
Revenue and Support

Revenue Composition

Contributions and Grants
$1,110,683
Program Service Revenue
$4,246,949
Investment Income
$1,501
Other Revenue
$255,329
All Other Contributions
$361,228
Change in Net Assets
$504,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,614,462
Total Revenue per Audited Statements
$5,614,462
Total Revenue per Form 990
$5,614,462
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,849,548
Other Expenses$1,260,155
Total Fundraising Expense$244,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,520,093$143,868$185,587$3,849,548
Occupancy$283,369$50,348$6,276$339,993
Other Expenses$53,171$214,933$9,942$278,046
Depreciation Depletion$123,336$7,583-$130,919
Interest$34,012--$34,012
Total Functional Expenses$4,251,387$613,365$244,951$5,109,703

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,109,703
Total Expenses per Audited Statements$5,109,703
Total Expenses per Form 990$5,109,703
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$274,434
Fundraising Direct Expenses$32,256
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$71,004$71,004$25,852$45,152
Work of Heart$22,784$3,430$6,404$-2,974
Total Events$93,788$74,434$32,256$42,178
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 11 - Form 990 Review Process

Both the executive director and representatives from the keystone alliance review a draft of the form 990 and make the necessary revisions. The draft is then forwarded to at least one member of the board for their review. Once comments and questions have been addressed, the form 990 is finalized.

Form 990, Part VI, Line 15B - Compensation review

Compensation is determined by the board of directors by use of reviewing salary surveys and a compensation study of similar size/type of organizations' compensation.

Form 990,Part VI,Line 19 - Organization documents publicly available

The organization's governing documents, conflict of interest policy, and financial statements are available upon written request.

Form 990, Part VI, Section B, Line 12

The board members receive a booklet containing the organization's conflict of interest policy. Board members disclose to the board any conflicts of interest that may arise during their term as a board member.

Form 990, Part VI, Section A, Line 3

The organization has a management services contract with keystone alliance (a 501(c)(3) organization).

Filing and Contact Details

Filer

Filer Name
PACTT Learning Center
EIN
36-3904240
In Care Of
% KRISTEN HUFFMAN-GOTTSCHLING
Phone
7733389102
Address
7101 N Greenview, Chicago, IL 60626

Signing Officer

Name
Kristen Huffman-gottschling
Title
executive director
Phone
7733389102
Signed
2021-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kristen Huffman-gottschling
Formed
1993
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
8
Employees
114
Volunteers
15

Preparer

Firm
Miller Cooper & Co Ltd
Address
1751 Lake Cook Road Suite 400, Deerfield, IL 60015
Preparer
Daphne McCoy
Phone
8472055000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D - Other Program Services

Pactt transition program - pactt's transition program is an isbe-approved nonpublic school program (2009). The transition program carries out the pactt mission with a specific emphasis on providing intensive personalized education and support for students as they enter adult life. Our 3:2 students:staff ratio supports students in becoming active individuals in their community and in developing the skills necessary for increased independence at home, work and in their communities as they transition into adulthood. Pactt vocational services - pactt's model program enables adults with autism to join the working world. Through the active collaboration with partner/employers, pactt vocational services offers ongoing intensive education and support so individuals with autism can learn job skills, become gainfully employed and experience rewarding lives. Members work in a variety of wage-earning and volunteer jobs. In the fall of 2017, pactt opened a brand new vocational site in river forest serving adults with autism.

Form 990, Part X - Secured Mortgages and Notes Payable

Lender: wintrust bank original amount: $890,000 interest rate: 4.5000% date of note: 01/15/2013 maturity of note: 01/15/2023 repayment terms: monthly pmts of $5,003 & final pmt due jan 2023 security provided: by residential property of the organization purpose of loan: mortgage beginning balance due................................... 719,265 ending balance due...................................... 691,467 total beginning mortgages and other notes payable 1,346,920 total ending mortgages and other notes payable 860,901

Financial Statement Notes

FIN 48 (ASC 740) Footnote

Management has analyzed the tax positions taken by the organization, and has concluded that as of June 30, 2021 and 2020, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements.

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IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
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IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0PACTT - PARENTS ALLIED WITH CHILDREN AND TEACHERS FOR TOMORROW - WAS ESTABLISHED IN 1993 IN CHICAGO AS AN INDEPENDENT, NOT-FOR-PROFIT AGENCY DEDICATED TO SERVING CHILDREN WITH SEVERE AUTISM AND THEIR FAMILIES. ITS MISSION: TO ASSIST INDIVIDUALS WITH AUTISM IN BECOMING AS INDEPENDENT AS POSSIBLE WITH THE ABILITY TO INTEGRATE EFFECTIVELY INTO THEIR HOMES AND COMMUNITY. THE AGENCY INCLUDES A THERAPEUTIC DAY SCHOOL AND TRANSITION PROGRAM, ADULT VOCATIONAL PROGRAM, AND FOUR RESIDENTIAL HOMES. OUR VISION IS TO CREATE A FUTURE OF BELONGING FOR PEOPLE WITH AUTISM, ASSURING THEY HAVE THE RESOURCES THEY NEED TO SECURE THEIR RIGHT TO HAPPINESS, AGENCY AND INCLUSION. WE WILL HELP TO BUILD COMMUNITIES WHO RECOGNIZE THEIR MEMBERS WITH AUTISM FOR THE TALENTS, GIFTS AND STRENGTHS THEY HAVE, TRANSFORMING THE WAY PEOPLE THINK ABOUT AUTISM AND MAKING THE FUTURE A BETTER PLACE FOR ALL.
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IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0143868
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IRS990/OtherSalariesAndWagesGrp/TotalAmt03849548
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IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0558522
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044198
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt084481
IRS990/PrincipalOfficerNm0KRISTEN HUFFMAN-GOTTSCHLING
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LEARNING CENTER
IRS990/ProgramServiceRevenueGrp/Desc1GROUP HOMES
IRS990/ProgramServiceRevenueGrp/Desc2ADULT CILAS
IRS990/ProgramServiceRevenueGrp/Desc3TRANSITIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc4VOCATIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01324093
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11179541
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21111088
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3354211
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4278016
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11179541
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3354211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4278016
IRS990/ProgSrvcAccomActy2Grp/Desc0PACTT Group Homes - PACTT OPENED ITS FIRST GROUP HOME IN OAK PARK IN 1999, AND A SECOND IN ELMWOOD PARK IN 2001, TO PROVIDE SAFE, STABLE RESIDENCES FOR THE AUTISTIC CHILDREN OF NEARBY FAMILIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01137201
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01179541
IRS990/ProgSrvcAccomActy3Grp/Desc0PACTT Adult Cilas - PACTT OPENED ITS FIRST CILA FOR YOUNG ADULTS NEXT TO THE LEARNING CENTER IN ROGERS PARK IN 2007. IN 2013, PACTT OPENED ITS SECOND CILA FOR ADULTS IN OAK PARK.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Transitional Services
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Vocational Services
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IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0354211
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt1263817
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IRS990ScheduleD/EquipmentGrp/BookValueAmt053913
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0216637
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