Civic Intelligence

Chicago Msa

990 • Fiscal year 2020 • EIN 36-4236081

Sep 01, 2019 to Aug 31, 2020 • Filed on Jul 15, 2021

3023 N Clark Street No 806Chicago, IL 60657

(312) 560-4146

Siviq Scores

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

Liabilities / Assets

84th percentile

0.32x

Higher debt load relative to assets than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

84th percentile

0.21x

Higher debt load relative to revenue than 84% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

58th percentile

11%

Higher net margin than 58% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

77th percentile

$1,290

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

79th percentile

49%

Faster asset growth than 79% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

23rd percentile

-48%

Faster revenue growth than 23% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$214,082

Up $70,405 (+49%) from 2019

Net Assets

Up

$146,134

Up $38,706 (+36%) from 2019

Liabilities

Up

$67,948

Up $31,699 (+87%) from 2019

Revenue

Down

$318,729

Down $291,895 (-48%) from 2019

Expenses

Down

$284,384

Down $305,751 (-52%) from 2019

Net Income

Up

$34,345

Up $13,856 (+68%) from 2019

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $176,030Liabilities 2014: $53,357Net Assets 2014: $122,6732014Assets 2015: $198,437Liabilities 2015: $56,878Net Assets 2015: $141,5592015Assets 2016: $160,442Liabilities 2016: $55,427Net Assets 2016: $105,0152016Assets 2017: $176,189Liabilities 2017: $81,207Net Assets 2017: $94,9822017Assets 2018: $126,524Liabilities 2018: $39,585Net Assets 2018: $86,9392018Assets 2019: $143,677Liabilities 2019: $36,249Net Assets 2019: $107,4282019Assets 2020: $214,082Liabilities 2020: $67,948Net Assets 2020: $146,1342020Assets 2021: $273,283Liabilities 2021: $26,632Net Assets 2021: $246,6512021Assets 2022: $397,355Liabilities 2022: $17,424Net Assets 2022: $379,9312022Assets 2023: $491,884Liabilities 2023: $40,936Net Assets 2023: $450,9482023Assets 2024: $483,403Liabilities 2024: $55,426Net Assets 2024: $427,9772024

Highlighted filing

2020

Assets$214,082
Liabilities$67,948
Net Assets$146,134

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2014: $658,264Expenses 2014: $707,856Net Income 2014: -$49,5922014Revenue 2015: $619,091Expenses 2015: $600,204Net Income 2015: $18,8872015Revenue 2016: $632,773Expenses 2016: $669,317Net Income 2016: -$36,5442016Revenue 2017: $628,910Expenses 2017: $638,943Net Income 2017: -$10,0332017Revenue 2018: $593,752Expenses 2018: $601,795Net Income 2018: -$8,0432018Revenue 2019: $610,624Expenses 2019: $590,135Net Income 2019: $20,4892019Revenue 2020: $318,729Expenses 2020: $284,384Net Income 2020: $34,3452020Revenue 2021: $382,270Expenses 2021: $294,686Net Income 2021: $87,5842021Revenue 2022: $614,147Expenses 2022: $487,970Net Income 2022: $126,1772022Revenue 2023: $626,237Expenses 2023: $517,904Net Income 2023: $108,3332023Revenue 2024: $880,793Expenses 2024: $903,764Net Income 2024: -$22,9712024

Highlighted filing

2020

Revenue$318,729
Expenses$284,384
Net Income$34,345
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Jul 15, 2021
Return Version
2019v5.2
Gross Receipts
$318,729
Mission and Program Overview

Mission

Competitive sports leagues and recreational activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$62,351$82,134▲ $19,783
Savings and Temporary Cash Investments$51,870$76,399▲ $24,529
Prepaid Expenses and Deferred Charges$24,456$26,061▲ $1,605
Receivable From Disqualified Prsn-$24,488-
Total Assets$143,677$214,082▲ $70,405
Other Assets Total$5,000$5,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$75$37,388▲ $37,313
Deferred Revenue$36,174$20,560▼ $15,614
Other Liabilities$0$10,000▲ $10,000
Total Liabilities$36,249$67,948▲ $31,699
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$102,428$141,134▲ $38,706
Net Assets With Donor Restrictions$5,000$5,000→ $0
Total Net Assets Fund Balance$107,428$146,134▲ $38,706
Total Liabilities and Net Assets / Fund Balance$143,677$214,082▲ $70,405

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$5,000-▲ $2$2$5,000
2018$5,000-▲ $3$3$5,000
2017$5,000-▲ $3$3$5,000
2016$5,000-▲ $3$3$5,000
2015$5,000-▲ $3$3$5,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Matthew HerekPresidentPT$1,290$1,290
Michael O Rice IiTreasurerPT$630$630

Board Members and Trustees

NameTitle
Jay GonnamVice President
Lindsay FrounfelknerVice President
Christina FederighiDirector
Matthew GrahamDirector
Brandon KnopSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$72,285
Program Service Revenue
$237,496
Investment Income
$35
Other Revenue
$8,913
All Other Contributions
$19,185
Change in Net Assets
$34,345
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$282,254
Salaries, Compensation, and Employee Benefits$2,130
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$91,342$18,508-$109,850
Fees for Services Other$47,496$1,348-$48,844
All Other Expenses$15,918$1,774-$17,692
Insurance$10,862$5,117-$15,979
Other Expenses$9,423$3,035-$12,458
Office Expenses$5,862$2,544-$8,406
Advertising$638$2,943-$3,581
Fees for Services Accounting-$2,550-$2,550
Current Officers, Directors, Trustees, and Key Employees-$2,130-$2,130
Travel$1,864--$1,864
Information Technology-$1,759-$1,759
Total Functional Expenses$209,128$75,256$0$284,384
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-$24,488-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Cares Act Paycheck Protection Program$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

Governance Explanations

Form 990, Part VI, Section A, Line 5

On may 16, 2021, the organization filed a suit against a former officer to recover certain unauthorized payments. As of the date of the audit report, management is unable to predict the ultimate outcome or the amount that will be collected from the former officer.

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

Form 990 is reviewed, discussed and approved by board members prior to filing.

Form 990, Part VI, Section C, Line 19

The tax returns are available to the public through various websites maintained by other organizations. Other documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Chicago Msa
EIN
36-4236081
Phone
3125604146
Address
3023 N CLARK STREET NO 806, CHICAGO, IL 60657

Signing Officer

Name
Lindsay Frounfelkner
Title
President
Phone
3125604146
Signed
2021-07-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lindsay Frounfelkner
Formed
2002
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
5
Employees
0
Volunteers
125

Preparer

Firm
Cjbs LLC
Address
2100 SANDERS ROAD SUITE 200, NORTHBROOK, IL 60062
Preparer
Michael W Blitstein CPA
Phone
8479452888
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Outside services: program service expenses 47,496. Management and general expenses 1,348. Fundraising expenses 0. Total expenses 48,844.

Financial Statement Notes

PART V, LINE 4:

Earnings to be used for softball leagues.

PART X, LINE 2:

The organization did not issue financial statements for the year ended august 31, 2020.

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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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt044
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt037
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0190
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt08913
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt010705
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0540
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03568
IRS990ScheduleA/OtherIncome509Grp/TotalAmt023726
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99140
IRS990ScheduleA/PublicSupportPY509Pct00.99510
IRS990ScheduleA/PublicSupportTotal509Amt02760873
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0309781
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0599875
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0593177
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0625305
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0632735
IRS990ScheduleA/Total509Grp/TotalAmt02760873
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0318729
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0610624
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0593752
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0628910
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0632774
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02784789
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt03
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt03
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt03
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CARES ACT PAYCHECK PROTECTION PROGRAM
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS TO BE USED FOR SOFTBALL LEAGUES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DID NOT ISSUE FINANCIAL STATEMENTS FOR THE YEAR ENDED AUGUST 31, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt010000
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/PersonNm0MICHAEL O RICE II
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/RlnDisqualifiedPersonOrgTxt0BOARD TREASURER
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionCorrectedInd00
IRS990ScheduleL/DisqualifiedPersonExBnftTrGrp/TransactionDesc0DIVERSION OF FUNDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt024488
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0DIVERSION OF FUNDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt024488
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL O RICE II
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd00
IRS990ScheduleL/TotalBalanceDueAmt024488
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON MAY 16, 2021, THE ORGANIZATION FILED A SUIT AGAINST A FORMER OFFICER TO RECOVER CERTAIN UNAUTHORIZED PAYMENTS. AS OF THE DATE OF THE AUDIT REPORT, MANAGEMENT IS UNABLE TO PREDICT THE ULTIMATE OUTCOME OR THE AMOUNT THAT WILL BE COLLECTED FROM THE FORMER OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED, DISCUSSED AND APPROVED BY BOARD MEMBERS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TAX RETURNS ARE AVAILABLE TO THE PUBLIC THROUGH VARIOUS WEBSITES MAINTAINED BY OTHER ORGANIZATIONS. OTHER DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 47,496. MANAGEMENT AND GENERAL EXPENSES 1,348. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,844.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0143677
IRS990/TotalAssetsEOYAmt0214082
IRS990/TotalAssetsGrp/BOYAmt0143677
IRS990/TotalAssetsGrp/EOYAmt0214082
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt072285
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt075256
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0209128
IRS990/TotalFunctionalExpensesGrp/TotalAmt0284384
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt036249
IRS990/TotalLiabilitiesEOYAmt067948
IRS990/TotalLiabilitiesGrp/BOYAmt036249
IRS990/TotalLiabilitiesGrp/EOYAmt067948
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107428
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0146134
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0209128
IRS990/TotalProgramServiceRevenueAmt0237496
IRS990/TotalReportableCompFromOrgAmt01920
IRS990/TotalRevenueGrp/ExclusionAmt08948
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0237496
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318729
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0125

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