Civic Intelligence

Neighborspace

990 • Fiscal year 2018 • EIN 36-4105593

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

445 N Sacramento BlvdChicago, IL 60612

(773) 826-3240

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Higher debt load relative to assets than 14% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

15th percentile

0.02x

Higher debt load relative to revenue than 15% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

82nd percentile

27%

Higher net margin than 82% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

38th percentile

$97,289

Higher top officer pay than 38% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Assets

$6,424,938

No earlier filing loaded for comparison.

Net Assets

$6,393,571

No earlier filing loaded for comparison.

Liabilities

$31,367

No earlier filing loaded for comparison.

Revenue

$1,442,052

No earlier filing loaded for comparison.

Expenses

$1,050,489

No earlier filing loaded for comparison.

Net Income

$391,563

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2018: $6,424,938Liabilities 2018: $31,367Net Assets 2018: $6,393,5712018Assets 2019: $6,349,083Liabilities 2019: $19,911Net Assets 2019: $6,329,1722019Assets 2020: $7,151,556Liabilities 2020: $178,462Net Assets 2020: $6,973,0942020Assets 2021: $7,551,211Liabilities 2021: $22,552Net Assets 2021: $7,528,6592021Assets 2022: $8,030,939Liabilities 2022: $118,189Net Assets 2022: $7,912,7502022Assets 2023: $8,596,509Liabilities 2023: $144,316Net Assets 2023: $8,452,1932023Assets 2024: $8,975,248Liabilities 2024: $140,770Net Assets 2024: $8,834,4782024

Highlighted filing

2018

Assets$6,424,938
Liabilities$31,367
Net Assets$6,393,571

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2018: $1,442,052Expenses 2018: $1,050,489Net Income 2018: $391,5632018Revenue 2019: $897,598Expenses 2019: $961,997Net Income 2019: -$64,3992019Revenue 2020: $2,409,546Expenses 2020: $1,765,624Net Income 2020: $643,9222020Revenue 2021: $2,071,186Expenses 2021: $1,515,621Net Income 2021: $555,5652021Revenue 2022: $2,086,640Expenses 2022: $1,702,549Net Income 2022: $384,0912022Revenue 2023: $2,488,485Expenses 2023: $1,949,042Net Income 2023: $539,4432023Revenue 2024: $3,673,257Expenses 2024: $3,290,972Net Income 2024: $382,2852024

Highlighted filing

2018

Revenue$1,442,052
Expenses$1,050,489
Net Income$391,563
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$1,442,052
Mission and Program Overview

Mission

Neighborspace is a nonprofit urban land trust dedicated to preserving community gardens in chicago, illinois as locally managed assets available for all to enjoy.

Preservation and conservation of open space.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,159,840$1,642,322▲ $482,482
Pledges and Grants Receivable$518,879$733,727▲ $214,848
Savings and Temporary Cash Investments$735,200$426,248▼ $308,952
Prepaid Expenses and Deferred Charges$7,295$11,000▲ $3,705
Total Assets$6,032,855$6,424,938▲ $392,083
Other Assets Total$3,611,641$3,611,641→ $0
Liabilities
Accounts Payable and Accrued Expenses$30,847$31,367▲ $520
Total Liabilities$30,847$31,367▲ $520
Net Assets / Fund Balance
Unrestricted Net Assets$5,435,254$5,798,084▲ $362,830
Temporarily Rstr Net Assets$566,754$595,487▲ $28,733
Total Net Assets Fund Balance$6,002,008$6,393,571▲ $391,563
Total Liabilities and Net Assets / Fund Balance$6,032,855$6,424,938▲ $392,083

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,642,322$986,642$2,628,964
Equipment$0$1,499$1,499
Other Assets Org$3,611,641--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Benjamin R HelphandExecutive DirectorFT$86,688$10,601$97,289

Board Members and Trustees

NameTitle
Gia BiagiPresident
Wyllys MannVice President
Christy WebberDirector
Cynthia MorenoDirector
Dennis DeerDirector
Dr Shemuel IsraelDirector
Julie MoritaDirector
Walter BurnettDirector
Cathy BreitenbachSecretary
Cynthia BergmannTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Central Lawn Sprinklers INCWater Installation239 KING ST, Elk Grove Village, IL 60007$171,645
Christy Webber LandscapesLandscaping2900 W FERDINAND ST, Chicago, IL 60612$162,712
Hardscape Creations INCGarden Construction6444 W BELMONT AVE, Chicago, IL 60634$160,817
Revenue and Support

Revenue Composition

Contributions and Grants
$1,440,582
Program Service Revenue
$0
Investment Income
$1,470
Other Revenue
$0
All Other Contributions
$557,153
Change in Net Assets
$391,563

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,442,052
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,442,052
Total Revenue per Form 990
$1,442,052
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$788,083
Salaries, Compensation, and Employee Benefits$262,406
Total Fundraising Expense$20,563
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,837$24,513$8,591$127,941
Depreciation Depletion$116,523--$116,523
Current Officers, Directors, Trustees, and Key Employees$81,549$8,524$7,216$97,289
Other Expenses$49,488--$49,488
Fees for Services Accounting-$25,149-$25,149
Other Employee Benefits$15,487$3,842$1,513$20,842
Payroll Taxes$11,332$2,333$1,082$14,747
Office Expenses$11,380$2,296$752$14,428
All Other Expenses$9,757$1,001$391$11,149
Travel$5,928$599$269$6,796
Insurance$4,786$827$382$5,995
Conferences and Meetings$2,099$2,166$48$4,313
Pension Plan Contributions$907$576$104$1,587
Occupancy$1,062$212$101$1,375
Fees for Services Other$739$148$114$1,001
Total Functional Expenses$957,740$72,186$20,563$1,050,489

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,050,489
Total Expenses per Audited Statements$1,050,489
Total Expenses per Form 990$1,050,489
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Christy WebberChristy Webber Is a Member of the Neighborspace Board of Directors.CHRISTY WEBBER'S COMPANY (CHRISTY WEBBER AND COMPANY) PROVIDED LANDSCAPING MATERIALS AND SERVICES TO NEIGHBORSPACE. ALL TRANSACTIONS WERE TREATED ON AN ARMS LENGTH BASIS.No$162,712
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 family members
No
Business relationship with organization members
Yes
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The organization's executive director and accountant work closely with the form 990 preparer in answering all questions on the form as well as providing accurate financial and other infomation for inclusion. A draft of the form is then reviewed by the executive director and accountant prior to finalization. Any changes they determine are required are incorporated into the form prior to issue. A draft is also provided to the governing board prior to filing.

Form 990, Part VI, Section B, Line 12C

The conflict of interest statement for neighborspace covers members of the board of directors, staff and officers of neighborspace (covered persons). Determinations of whether a conflict exists are made at the board of directors level. Actual conflicts are reviewed at the board of directors level. No covered person who has an interest in a matter that may involve a conflict of interest shall vote on or otherwise take part in any decision of neighborspace regarding that matter. Whenever a covered person discloses an actual or potential conflict of interest or abstains from voting on a transcation by reason of having a personal interest in the transaction or interest in the organization affected by the transaction, that disclosure and abstention will be recorded in the minutes of the meeting at which the transaction was considered and vote occured.

Form 990, Part VI, Section B, Line 15

Upon hiring, the board conducted a salary comparability study. Each year the board reviews key employee performance and uses the results of this review to determine new salary.

Form 990, Part VI, Section C, Line 18

Forms are made available upon request.

Form 990, Part VI, Section C, Line 19

Neighborspace makes their governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Neighborspace
EIN
36-4105593
Phone
7738263240
Address
445 N SACRAMENTO BLVD, CHICAGO, IL 60612

Signing Officer

Name
Cynthia Bergmann
Title
Treasurer
Phone
3128636292
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Benjamin R Helphand
Formed
1996
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
2,600

Preparer

Firm
Weiss Sugar Dvorak & Dusek Ltd
Address
20 N WACKER DR SUITE 2250, CHICAGO, IL 60606
Preparer
Robert Rehayem
Phone
3123326622
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Accounting standards provide guidance for how certain tax positions should be recognized, measured, disclosed and presented in the financial statements. This requires the evaluation of tax positions taken or expected to be taken in the course of preparing the organization's information returns to determine whether the tax position are "more-likely-than-not" of being sustained "when challenged or "when examined" by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax benefit and asset or expense and liability in the current year. The orgnization files information returns in the u.s. Federal jurisdiction and illinois state jurisdiction. The organization is no longer subject to u.s. Federal and state examinations by tax authorities for years before 2015. As of and for the year ended december 31, 2018, management has determined that there are no uncertain tax positions.

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IRS990/Desc0NEIGHBORSPACE CONTINUES TO ASSIST DOZENS OF BLOCK CLUBS, CHURCH GROUPS AND NEIGHBORHOOD ASSOCIATIONS WHO HAVE SET OUT TO RECLAIM THE UNUSED LOTS IN THEIR COMMUNITIES ACCROSS CHICAGO. OUT OF FIELDS OF WEEDS THEY CREATE ROWS OF VEGETABLES. OUT OF PLACES USED FOR DUMPING GARBAGE THEY CREATE PLACES TO RECONNECT WITH NATURE. UNFORTUNATELY, MANY OF THESE URBAN OASES DISAPPEAR QUICKLY OR ARE LOST FOREVER DUE TO REDEVELOPMENT OR LACK OF RESOURCES. THIS IS WHERE NEIGHBORSPACE COMES IN. AS CHICAGO'S NONPROFIT LAND TRUST FOR COMMUNITY GARDENS THEY ARE HERE TO ENSURE THAT THESE COMMUNITY-DRIVEN EFFORTS ARE NOT FLEETING; THAT THE COMMUNITY'S HARD WORK AND VISION LIVES ON, ESPECIALLY IN THOSE AREAS WITH THE LEAST AMOUNT OF OPEN SPACE. SINCE 1996 NEIGHBORSPACE HAS BEEN ABLE TO PRESERVE APPROXIMATELY 110 NEIGHBORHOOD GARDENS, EACH ONE A UNIQUE EXPRESSION OF THE COMMUNITY THAT CREATED IT. IN 2017 NEIGHBORSPACE WILL CONTINUE TO GROW. THEY ARE WORKING TO PROTECT VISIONARY COMMUNITY GARDEN ACROSS THE CITY, IN SOUTH SHORE, AUSTIN, AVONDALE, LITTLE VILLAGE AND BEYOND.
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IRS990/InsuranceGrp/TotalAmt05995
IRS990/InvestmentIncomeGrp/ExclusionAmt01470
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01470
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt025
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0988141
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01159840
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01642322
IRS990/LandBldgEquipCostOrOtherBssAmt02630463
IRS990/LegalDomicileStateCd0IL
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NEIGHBORSPACE IS A NONPROFIT URBAN LAND TRUST DEDICATED TO PRESERVING COMMUNITY GARDENS IN CHICAGO, ILLINOIS AS LOCALLY MANAGED ASSETS AVAILABLE FOR ALL TO ENJOY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06002008
IRS990/NetAssetsOrFundBalancesEOYAmt06393571
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt0101
IRS990/OccupancyGrp/ManagementAndGeneralAmt0212
IRS990/OccupancyGrp/ProgramServicesAmt01062
IRS990/OccupancyGrp/TotalAmt01375
IRS990/OfficeExpensesGrp/FundraisingAmt0752
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02296
IRS990/OfficeExpensesGrp/ProgramServicesAmt011380
IRS990/OfficeExpensesGrp/TotalAmt014428
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03611641
IRS990/OtherAssetsTotalGrp/EOYAmt03611641
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01513
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03842
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015487
IRS990/OtherEmployeeBenefitsGrp/TotalAmt020842
IRS990/OtherExpensesGrp/Desc0INFRASTRUCTURE IMP.
IRS990/OtherExpensesGrp/Desc1OTHER PROPERTY EXPENSES
IRS990/OtherExpensesGrp/Desc2WATER SYSTEM REPAIRS AN
IRS990/OtherExpensesGrp/Desc3PROGRAM MATERIALS AND S
IRS990/OtherExpensesGrp/ProgramServicesAmt0282420
IRS990/OtherExpensesGrp/ProgramServicesAmt1214479
IRS990/OtherExpensesGrp/ProgramServicesAmt254967
IRS990/OtherExpensesGrp/ProgramServicesAmt349488
IRS990/OtherExpensesGrp/TotalAmt0282420
IRS990/OtherExpensesGrp/TotalAmt1214479
IRS990/OtherExpensesGrp/TotalAmt254967
IRS990/OtherExpensesGrp/TotalAmt349488
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt08591
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024513
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt094837
IRS990/OtherSalariesAndWagesGrp/TotalAmt0127941
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01082
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02333
IRS990/PayrollTaxesGrp/ProgramServicesAmt011332
IRS990/PayrollTaxesGrp/TotalAmt014747
IRS990/PensionPlanContributionsGrp/FundraisingAmt0104
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0576
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0907
IRS990/PensionPlanContributionsGrp/TotalAmt01587
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0518879
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0733727
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07295
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt011000
IRS990/PrincipalOfficerNm0BENJAMIN R HELPHAND
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01661313
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01045
IRS990/PYOtherExpensesAmt0646623
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0768295
IRS990/PYSalariesCompEmpBnftPaidAmt0247440
IRS990/PYTotalExpensesAmt0894063
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01662358
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0391563
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0735200
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0426248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01440582
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01633850
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0743072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01243361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0886545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05947410
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01470
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01045
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01208
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01314
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01217
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06254
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87700
IRS990ScheduleA/PublicSupportPY170Pct00.86650
IRS990ScheduleA/PublicSupportTotal170Amt05221220
IRS990ScheduleA/SubstantialContributorsTotAmt0726190
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01440582
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01633850
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0743072
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01243361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0886545
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05947410
IRS990ScheduleA/TotalSupportAmt05953664
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/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01499
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01499
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01050489
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03611641
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LAND HOLDINGS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01642322
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0986642
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02628964
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01442052
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ACCOUNTING STANDARDS PROVIDE GUIDANCE FOR HOW CERTAIN TAX POSITIONS SHOULD BE RECOGNIZED, MEASURED, DISCLOSED AND PRESENTED IN THE FINANCIAL STATEMENTS. THIS REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S INFORMATION RETURNS TO DETERMINE WHETHER THE TAX POSITION ARE "MORE-LIKELY-THAN-NOT" OF BEING SUSTAINED "WHEN CHALLENGED OR "WHEN EXAMINED" BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT AND ASSET OR EXPENSE AND LIABILITY IN THE CURRENT YEAR. THE ORGNIZATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION AND ILLINOIS STATE JURISDICTION. THE ORGANIZATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2015. AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2018, MANAGEMENT HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01642322
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03611641
IRS990ScheduleD/TotalExpensesPerForm990Amt01050489
IRS990ScheduleD/TotalRevenuePerForm990Amt01442052
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01442052
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01050489
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CHRISTY WEBBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CHRISTY WEBBER IS A MEMBER OF THE NEIGHBORSPACE BOARD OF DIRECTORS.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0162712
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CHRISTY WEBBER'S COMPANY (CHRISTY WEBBER AND COMPANY) PROVIDED LANDSCAPING MATERIALS AND SERVICES TO NEIGHBORSPACE. ALL TRANSACTIONS WERE TREATED ON AN ARMS LENGTH BASIS.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S EXECUTIVE DIRECTOR AND ACCOUNTANT WORK CLOSELY WITH THE FORM 990 PREPARER IN ANSWERING ALL QUESTIONS ON THE FORM AS WELL AS PROVIDING ACCURATE FINANCIAL AND OTHER INFOMATION FOR INCLUSION. A DRAFT OF THE FORM IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR AND ACCOUNTANT PRIOR TO FINALIZATION. ANY CHANGES THEY DETERMINE ARE REQUIRED ARE INCORPORATED INTO THE FORM PRIOR TO ISSUE. A DRAFT IS ALSO PROVIDED TO THE GOVERNING BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST STATEMENT FOR NEIGHBORSPACE COVERS MEMBERS OF THE BOARD OF DIRECTORS, STAFF AND OFFICERS OF NEIGHBORSPACE (COVERED PERSONS). DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE AT THE BOARD OF DIRECTORS LEVEL. ACTUAL CONFLICTS ARE REVIEWED AT THE BOARD OF DIRECTORS LEVEL. NO COVERED PERSON WHO HAS AN INTEREST IN A MATTER THAT MAY INVOLVE A CONFLICT OF INTEREST SHALL VOTE ON OR OTHERWISE TAKE PART IN ANY DECISION OF NEIGHBORSPACE REGARDING THAT MATTER. WHENEVER A COVERED PERSON DISCLOSES AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST OR ABSTAINS FROM VOTING ON A TRANSCATION BY REASON OF HAVING A PERSONAL INTEREST IN THE TRANSACTION OR INTEREST IN THE ORGANIZATION AFFECTED BY THE TRANSACTION, THAT DISCLOSURE AND ABSTENTION WILL BE RECORDED IN THE MINUTES OF THE MEETING AT WHICH THE TRANSACTION WAS CONSIDERED AND VOTE OCCURED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON HIRING, THE BOARD CONDUCTED A SALARY COMPARABILITY STUDY. EACH YEAR THE BOARD REVIEWS KEY EMPLOYEE PERFORMANCE AND USES THE RESULTS OF THIS REVIEW TO DETERMINE NEW SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORMS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NEIGHBORSPACE MAKES THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0566754
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0595487
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00

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