Civic Intelligence

Anderson Gardens

990 • Fiscal year 2013 • EIN 36-4201695

Jan 01, 2013 to Dec 31, 2013 • Filed on May 30, 2014

318 Spring Creek Road61107

(815) 229-9390

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

24th percentile

0.08x

Higher debt load relative to revenue than 24% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

8th percentile

-28%

Higher net margin than 8% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

14th percentile

$0

Higher top officer pay than 14% of similar nonprofits.

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

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

24th percentile

-2.3%

Faster asset growth than 24% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$14,365,517

Down $342,486 (-2.3%) from 2012

Net Assets

Down

$14,265,000

Down $340,923 (-2.3%) from 2012

Liabilities

Down

$100,517

Down $1,563 (-1.5%) from 2012

Revenue

$1,219,088

No earlier filing loaded for comparison.

Expenses

Up

$1,560,011

Up $135,857 (+9.5%) from 2012

Net Income

-$340,923

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.

$15M$10M$5.0M$0Assets 2012: $14,708,003Liabilities 2012: $102,080Net Assets 2012: $14,605,9232012Assets 2013: $14,365,517Liabilities 2013: $100,517Net Assets 2013: $14,265,0002013Assets 2014: $14,153,299Liabilities 2014: $94,662Net Assets 2014: $14,058,6372014Assets 2015: $13,967,378Liabilities 2015: $112,546Net Assets 2015: $13,854,8322015Assets 2016: $13,737,968Liabilities 2016: $106,496Net Assets 2016: $13,631,4722016Assets 2017: $13,498,293Liabilities 2017: $381,068Net Assets 2017: $13,117,2252017Assets 2018: $13,252,411Liabilities 2018: $91,919Net Assets 2018: $13,160,4922018Assets 2019: $13,165,290Liabilities 2019: $97,537Net Assets 2019: $13,067,7532019Assets 2020: $13,123,948Liabilities 2020: $98,436Net Assets 2020: $13,025,5122020Assets 2021: $13,394,743Liabilities 2021: $148,971Net Assets 2021: $13,245,7722021Assets 2022: $13,531,997Liabilities 2022: $237,514Net Assets 2022: $13,294,4832022Assets 2023: $13,993,206Liabilities 2023: $344,312Net Assets 2023: $13,648,8942023Assets 2024: $14,009,807Liabilities 2024: $352,859Net Assets 2024: $13,656,9482024

Highlighted filing

2013

Assets$14,365,517
Liabilities$100,517
Net Assets$14,265,000

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,424,1542012Revenue 2013: $1,219,088Expenses 2013: $1,560,011Net Income 2013: -$340,9232013Revenue 2014: $1,420,924Expenses 2014: $1,627,287Net Income 2014: -$206,3632014Revenue 2015: $1,614,862Expenses 2015: $1,818,667Net Income 2015: -$203,8052015Revenue 2016: $1,785,236Expenses 2016: $2,008,596Net Income 2016: -$223,3602016Revenue 2017: $1,510,329Expenses 2017: $2,024,576Net Income 2017: -$514,2472017Revenue 2018: $1,862,082Expenses 2018: $1,818,815Net Income 2018: $43,2672018Revenue 2019: $1,767,697Expenses 2019: $1,860,436Net Income 2019: -$92,7392019Revenue 2020: $1,441,980Expenses 2020: $1,484,221Net Income 2020: -$42,2412020Revenue 2021: $2,213,455Expenses 2021: $1,993,196Net Income 2021: $220,2592021Revenue 2022: $2,209,795Expenses 2022: $2,161,084Net Income 2022: $48,7112022Revenue 2023: $2,587,612Expenses 2023: $2,233,201Net Income 2023: $354,4112023Revenue 2024: $2,682,364Expenses 2024: $2,674,310Net Income 2024: $8,0542024

Highlighted filing

2013

Revenue$1,219,088
Expenses$1,560,011
Net Income-$340,923
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 30, 2014
Return Version
2013v3.1
Gross Receipts
$1,275,190
Mission and Program Overview

Mission

To improve the social welfare of the local community including making educational and recreational opportunities available to the public and the world community by promoting world peace through understanding of other cultures.

Information about Japanese Culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,050,490$6,656,158▼ $394,332
Cash and Non-Interest-Bearing Accounts$32,916$86,248▲ $53,332
Inventories for Sale or Use$24,256$29,890▲ $5,634
Accounts Receivable$1,869$7,810▲ $5,941
Prepaid Expenses and Deferred Charges$4,682$5,263▲ $581
Savings and Temporary Cash Investments$66$66→ $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-
Total Assets$14,708,003$14,365,517▼ $342,486
Other Assets Total$7,593,724$7,580,082▼ $13,642
Liabilities
Accounts Payable and Accrued Expenses$102,080$100,517▼ $1,563
Total Liabilities$102,080$100,517▼ $1,563
Net Assets / Fund Balance
Unrestricted Net Assets$14,587,938$14,247,015▼ $340,923
Temporarily Rstr Net Assets$17,985$17,985→ $0
Total Net Assets Fund Balance$14,605,923$14,265,000▼ $340,923
Total Liabilities and Net Assets / Fund Balance$14,708,003$14,365,517▼ $342,486

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,295,289$2,976,990-
Other Land Buildings$48,182--
Land$1,202,390--
Equipment$110,297$591,531-
Other Assets Org$10,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James F ThiedePresident
Dan G LoescherBoard Director
Frederick J KapalaBoard Director
Thomas C FurstBoard Director
Thomas M KalousekBoard Director
John R AndersonSecretary
Duane R BachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$569,925
Program Service Revenue
$244,266
Investment Income
$-56,102
Other Revenue
$460,999
All Other Contributions
$569,925
Change in Net Assets
$-340,923

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,219,088
Total Revenue per Audited Statements
$1,219,088
Total Revenue per Form 990
$1,219,088
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,076,136
Salaries, Compensation, and Employee Benefits$483,875
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$417,098--$417,098
Other Salaries and Wages$322,861$56,332-$379,193
Occupancy$134,004$34,731-$168,735
Advertising$119,642$12,132-$131,774
Other Employee Benefits$69,647$1,627-$71,274
Payroll Taxes$23,463$4,300-$27,763
Office Expenses-$27,311-$27,311
Insurance-$25,394-$25,394
Fees for Services Legal-$15,120-$15,120
Other Expenses$14,224--$14,224
All Other Expenses$8,622$4,594-$13,216
Travel$8,288$3,623-$11,911
Fees for Services Accounting-$6,950-$6,950
Pension Plan Contributions$4,551$1,094-$5,645
Information Technology-$4,345-$4,345
Fees for Services Other$2,500--$2,500
Fees for Services Management$1,092--$1,092
Conferences and Meetings$570--$570
Total Functional Expenses$1,362,458$197,553$0$1,560,011

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,560,011
Total Expenses per Audited Statements$1,560,011
Total Expenses per Form 990$1,560,011
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

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
No
Audit committee
Yes
Backup withholding compliance
Yes
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
No
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

Board Director Duane R. Bach is employed by another Board Director John R. Anderson, with both Board Directors having a greater than 10% ownership in various investment entities.

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

Form 990 is reviewed by the Garden's Treasurer. After the Treasurer's review is complete, a copy of the Form 990 is sent to each board member for their review and approval.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

During the year 2013, the top management official was paid zero compensation.

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

Compensation of the key employees are reviewed and approved by the Compensation Committee. Compensation Committee is comprised of several Board of Directors and outside accountant, without conflict of interests with respect to the compensation arrangement.Compensation review included use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations and contemporaneous documentation and record keeping with respect to deliberations and decisions regarding the compensation arrangement.

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

Upon request, governing documents and financial statements are made available to the public.

Filing and Contact Details

Filer

EIN
36-4201695
Phone
8152299390

Signing Officer

Name
Duane R Bach
Title
Treasurer
Signed
2014-05-30

Organization Details

Formed
1998
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
6
Employees
28
Volunteers
69
Raw XML AppendixShowing 400 of 447 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/ProgramServicesAmt314224
IRS990/OtherExpensesGrp/TotalAmt088655
IRS990/OtherExpensesGrp/TotalAmt182056
IRS990/OtherExpensesGrp/TotalAmt265185
IRS990/OtherExpensesGrp/TotalAmt314224
IRS990/OtherRevenueMiscGrp/Desc0Credit for Hlth Ins Prem
IRS990/OtherRevenueMiscGrp/Desc1Miscellaneous
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03777
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1969
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03777
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1969
IRS990/OtherRevenueTotalAmt04746
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt056332
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0322861
IRS990/OtherSalariesAndWagesGrp/TotalAmt0379193
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04300
IRS990/PayrollTaxesGrp/ProgramServicesAmt023463
IRS990/PayrollTaxesGrp/TotalAmt027763
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01094
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt04551
IRS990/PensionPlanContributionsGrp/TotalAmt05645
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04682
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05263
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0Admission and Other Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0244266
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0244266
IRS990/ProgSrvcAccomActy2Grp/Desc0Providing Garden admissions, tours, educational seminars and events to educate the public in appreciating the serenity and beauty of a Japanese pond-strolling Garden-41,000 visitors in 2013.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0409808
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0584995
IRS990/ProgSrvcAccomActy3Grp/Desc0Sell books, craft materials, representing art and other cultural objects in support of providing information about Japanese culture and gardening.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt098743
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0115524
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0605588
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-10211
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0970477
IRS990/PYOtherRevenueAmt0392781
IRS990/PYProgramServiceRevenueAmt0197014
IRS990/PYRevenuesLessExpensesAmt0-238982
IRS990/PYSalariesCompEmpBnftPaidAmt0453677
IRS990/PYTotalExpensesAmt01424154
IRS990/PYTotalRevenueAmt01185172
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-340923
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0289769
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt066
IRS990/SavingsAndTempCashInvstGrp/EOYAmt066
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd0false
IRS990ScheduleA/ContributionControllerInd0false
IRS990ScheduleA/ContributionFamilyInd0false
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0366077650
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc07
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10Rockford Rotary Charitable Assoc
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd0true
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
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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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt05295289
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02976990
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt08272279
IRS990ScheduleD/EquipmentGrp/BookValueAmt0110297
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0591531
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0701828
IRS990ScheduleD/ExpensesSubtotalAmt01560011
IRS990ScheduleD/LandGrp/BookValueAmt01202390
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01202390
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07553133
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt116949
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt210000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Collection
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred Legal Fees, Net
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Liquor License
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt048182
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt048182
IRS990ScheduleD/RevenueSubtotalAmt01219088
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06656158
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07580082
IRS990ScheduleD/TotalExpensesPerForm990Amt01560011
IRS990ScheduleD/TotalRevenuePerForm990Amt01219088
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01219088
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01560011
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board Director Duane R. Bach is employed by another Board Director John R. Anderson, with both Board Directors having a greater than 10% ownership in various investment entities.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the Garden's Treasurer. After the Treasurer's review is complete, a copy of the Form 990 is sent to each board member for their review and approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2During the year 2013, the top management official was paid zero compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Compensation of the key employees are reviewed and approved by the Compensation Committee. Compensation Committee is comprised of several Board of Directors and outside accountant, without conflict of interests with respect to the compensation arrangement.Compensation review included use of data as to comparable compensation for similarly qualified persons in functionally comparable positions at similarly situated organizations and contemporaneous documentation and record keeping with respect to deliberations and decisions regarding the compensation arrangement.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon request, governing documents and financial statements are made available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt017985
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt017985
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt014708003
IRS990/TotalAssetsEOYAmt014365517
IRS990/TotalAssetsGrp/BOYAmt014708003
IRS990/TotalAssetsGrp/EOYAmt014365517
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0569925
IRS990/TotalEmployeeCnt028
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0197553

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