Civic Intelligence

Garden Center Services

990 • Fiscal year 2017 • EIN 36-6009293

Jul 01, 2016 to Jun 30, 2017 • Filed on Feb 19, 2018

8333 S Austin AvenueBurbank, IL 60459-2558

(708) 636-0054

Siviq Scores

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

Liabilities / Assets

70th percentile

0.40x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

64th percentile

0.33x

Higher debt load relative to revenue than 64% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

47th percentile

2.1%

Higher net margin than 47% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

57th percentile

$134,893

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

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

Source year 2017

Revenue Growth

Score unavailable

No value available

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

Source year 2017

Assets

$5,060,030

No earlier filing loaded for comparison.

Net Assets

$3,040,800

No earlier filing loaded for comparison.

Liabilities

$2,019,230

No earlier filing loaded for comparison.

Revenue

$6,183,498

No earlier filing loaded for comparison.

Expenses

$6,051,957

No earlier filing loaded for comparison.

Net Income

$131,541

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 2017: $5,060,030Liabilities 2017: $2,019,230Net Assets 2017: $3,040,8002017Assets 2018: $5,284,579Liabilities 2018: $1,928,530Net Assets 2018: $3,356,0492018Assets 2019: $5,520,811Liabilities 2019: $1,634,223Net Assets 2019: $3,886,5882019Assets 2020: $6,639,303Liabilities 2020: $2,542,070Net Assets 2020: $4,097,2332020Assets 2021: $6,952,831Liabilities 2021: $1,594,300Net Assets 2021: $5,358,5312021Assets 2022: $6,671,685Liabilities 2022: $1,293,528Net Assets 2022: $5,378,1572022Assets 2023: $7,466,999Liabilities 2023: $1,341,533Net Assets 2023: $6,125,4662023Assets 2024: $8,253,028Liabilities 2024: $1,144,849Net Assets 2024: $7,108,1792024

Highlighted filing

2017

Assets$5,060,030
Liabilities$2,019,230
Net Assets$3,040,800

Operations Trend

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

$10M$5.0M$0Revenue 2017: $6,183,498Expenses 2017: $6,051,957Net Income 2017: $131,5412017Revenue 2018: $6,448,021Expenses 2018: $6,118,627Net Income 2018: $329,3942018Revenue 2019: $6,863,762Expenses 2019: $6,351,841Net Income 2019: $511,9212019Revenue 2020: $7,137,991Expenses 2020: $6,945,240Net Income 2020: $192,7512020Revenue 2021: $7,715,431Expenses 2021: $6,447,772Net Income 2021: $1,267,6592021Revenue 2022: $7,501,183Expenses 2022: $7,426,094Net Income 2022: $75,0892022Revenue 2023: $8,497,619Expenses 2023: $7,795,309Net Income 2023: $702,3102023Revenue 2024: $9,793,851Expenses 2024: $8,831,941Net Income 2024: $961,9102024

Highlighted filing

2017

Revenue$6,183,498
Expenses$6,051,957
Net Income$131,541
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Feb 19, 2018
Return Version
2016v3.0
Gross Receipts
$6,415,030
Mission and Program Overview

Mission

Advancing lives of connection, contribution and meaning for persons with developmental disabilities and the individuals that support them.

Garden center services is committed to supporting and empowering persons with developmental disabilities through innovative and person centered services. Our commitment to the excellence of our programs is surpassed only by our devotion to the people we serve and the communities in which we live.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,079,029$3,240,824▲ $161,795
Savings and Temporary Cash Investments$547,610$591,319▲ $43,709
Investments in Publicly Traded Securities$503,432$503,865▲ $433
Accounts Receivable$468,010$345,110▼ $122,900
Cash and Non-Interest-Bearing Accounts$99,249$251,180▲ $151,931
Prepaid Expenses and Deferred Charges$77,801$61,737▼ $16,064
Inventories for Sale or Use$61,116$55,202▼ $5,914
Total Assets$4,847,040$5,060,030▲ $212,990
Other Assets Total$10,793$10,793→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,329,795$1,402,029▲ $72,234
Accounts Payable and Accrued Expenses$393,797$422,179▲ $28,382
Deferred Revenue$197,833$195,022▼ $2,811
Total Liabilities$1,921,425$2,019,230▲ $97,805
Net Assets / Fund Balance
Unrestricted Net Assets$2,910,968$3,032,389▲ $121,421
Temporarily Rstr Net Assets$14,647$8,411▼ $6,236
Total Net Assets Fund Balance$2,925,615$3,040,800▲ $115,185
Total Liabilities and Net Assets / Fund Balance$4,847,040$5,060,030▲ $212,990

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,547,244$1,865,012-
Other Land Buildings$185,216$376,625-
Land$432,672--
Equipment$75,692$221,405-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gerard BeaglesExecutive DirectorFT$134,893$134,893

Board Members and Trustees

NameTitle
Jenny WojcikPresident
Annmarie Caulfield1st Vice President
Paul Krutulis2nd Vice President
Caroline ConnorsBoard Member
Dave RauenBoard Member
Fran HurleyBoard Member
Joan StrainisBoard Member
Tom BeemsterboerBoard Member
Florence HeadSecretary
George SterbaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,728,342
Program Service Revenue
$3,324,340
Investment Income
$7,876
Other Revenue
$122,940
All Other Contributions
$345,512
Change in Net Assets
$131,541

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$214,896Fair Market Value (FMV)
Total Noncash Contributions$214,896-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,183,498
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,709
Total Revenue per Audited Statements
$6,181,789
Total Revenue per Form 990
$6,183,498
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,255,379
Other Expenses$1,796,578
Total Fundraising Expense$89,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,252,323$294,457$56,077$3,602,857
Occupancy$348,369$7,733$1,846$357,948
Payroll Taxes$235,824$32,582$4,315$272,721
Insurance$245,243$15,766$1,401$262,410
Other Employee Benefits$217,378$25,664$1,866$244,908
All Other Expenses$181,961$29,354$952$212,267
Depreciation Depletion$199,321$3,820$646$203,787
Fees for Services Other$80,492$58,635$5,133$144,260
Comp Disqual Persons-$134,893-$134,893
Travel$124,978$6,482$159$131,619
Office Expenses$61,979$18,069$3,462$83,510
Interest$60,853$1,949$478$63,280
Fees for Services Accounting-$22,525-$22,525
Other Expenses$370$18,430$380$19,180
Conferences and Meetings$16,781$671$6$17,458
Information Technology$10,131$2,936$3,784$16,851
Advertising$747$908$7,970$9,625
Total Functional Expenses$5,277,510$685,380$89,067$6,051,957

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,051,957
Total Expenses per Audited Statements$6,051,957
Total Expenses per Form 990$6,051,957
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$103,153
Fundraising Direct Expenses$32,238
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fashion Show$72,777$67,402$14,413$52,989
Walk-a-thon$60,856$32,405$17,825$14,580
Total Events$136,979$103,153$32,238$70,915
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 2

The executive director and the associate executive director are married.

Form 990, Part VI, Section A, Line 6

Memberships cover an entire family. The organization has 64 members as of the end of the fiscal year who pay annual dues.

Form 990, Part VI, Section A, Line 7A

The organization's members are responsible for electing the board of directors of the organization.

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

The board of directors hires the audit and tax consultant to prepare the form 990. The board of directors delegates the finance committee to review the form 990. The finance committee reviews the form 990 with garden center staff, and then directs any changes. A copy of the final form 990 is provided to the full board of directors prior to filing.

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

Board of directors regularly monitors all compliance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15A

Data is presented to the board of directors from annual surveys that show what ceo's of similar size agencies are making. Annual salary increases are based upon an annual evaluation and the results of the surveys.

Form 990, Part VI, Section C, Line 19

The articles of incorporation are publicly available from the office of the illinois secretary of state. The conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Garden Center Services
EIN
36-6009293
Phone
7086360054
Address
8333 S AUSTIN AVENUE, BURBANK, IL 60459-2558

Signing Officer

Name
Gerry Beagles
Title
Executive Director
Phone
7086360054
Signed
2018-02-19
Discuss with paid preparer
Yes

Organization Details

Formed
1956
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
205
Volunteers
157

Preparer

Firm
Ciarlette & Robbins Llp
Address
19633 LAGRANGE ROAD, MOKENA, IL 60448
Preparer
Ciarlette Robbins
Phone
7084783840
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 5

Total number of employees included w-2's issued to 153 staff and 52 individuals with disabilities who work in vocational training and other adult day programs.

Form 990, Part I, Line 8

This line includes amounts raised through the second chance thrift shoppe. The second chance thrift shoppe is located in downtown lemont on stephen street. The thrift shoppe offers a variety of household goods, clothing, collectibles, and furniture at bargain prices. The shoppe has been in operation for over eight years and is a member of the lemont chamber of commerce. Over fifty volunteers participate in staffing the store and raising proceeds that support the programs of garden center services. Donations and volunteers are always welcome.

FORM 990, PART XI, LINE 9:

Temp restricted revenue released from restrictions -14,647.

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IRS990/Desc0ICF RESIDENTIAL FACILITY - GARDEN CENTER SERVICES OPERATES AN INTERMEDIATE CARE FACILITY FOR THE DEVELOPMENTALLY DISABLED (ICF/DD). THIS SETTING IS LICENSED BY THE ILLINOIS DEPARTMENT OF PUBLIC HEALTH TO PROVIDE 24 HOUR RESIDENTIAL SUPPORTS FOR UP TO 15 PERSONS. THE INDIVIDUALS ARE ASSISTED WITH THEIR DAILY LIVING SKILLS, WHILE BEING CHALLENGED TO DO AS MUCH AS THEY CAN INDEPENDENTLY. EACH PERSON HAS A PRIVATE BEDROOM, WHICH THEY ARE ENCOURAGED TO DECORATE IN THEIR PERSONAL STYLE. STAFF IS ON HAND TO PROVIDE GUIDANCE AND ENCOURAGEMENT, SO THAT RESIDENTS CAN FULFILL DAILY GOALS. MOREOVER, INDIVIDUALS ARE ENCOURAGED TO BECOME ACTIVE PARTICIPANTS IN THEIR NEIGHBORHOODS. THEY SHOP IN LOCAL STORES, EAT AT NEIGHBORHOOD RESTAURANTS AND PARTICIPATE IN COMMUNITY ACTIVITIES, SUCH AS SPORTING LEAGUES AND SPECIAL EVENTS. THROUGH THEIR COMMUNITY INVOLVEMENT, CLIENTS HAVE FORMED FRIENDSHIPS WITH THEIR NEIGHBORS AND VOLUNTEERED TO ASSIST THEIR COMMUNITIES WHEN NEEDED. THIS HAS FOSTERED A GROWING SENSE OF CONFIDENCE AND INDEPENDENCE, ALLOWING INDIVIDUALS TO THRIVE AND SUCCEED.
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0GARDEN CENTER SERVICES IS COMMITTED TO SUPPORTING AND EMPOWERING PERSONS WITH DEVELOPMENTAL DISABILITIES THROUGH INNOVATIVE AND PERSON CENTERED SERVICES. OUR COMMITMENT TO THE EXCELLENCE OF OUR PROGRAMS IS SURPASSED ONLY BY OUR DEVOTION TO THE PEOPLE WE SERVE AND THE COMMUNITIES IN WHICH WE LIVE.
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IRS990/OtherExpensesGrp/Desc1ICF PARTICIPATION FEE
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IRS990/ProgSrvcAccomActy2Grp/Desc0DEVELOPMENTAL TRAINING DAY PROGRAMS AND WORKSHOP - GARDEN CENTER SERVICES OPERATES TWO VOCATIONAL TRAINING PROGRAMS, WHICH HAVE BEEN DESIGNED TO ENGAGE THE MIND, BODY AND SOUL OF EVERY PERSON WHO WALKS THROUGH OUR DOORS. EACH CLIENT RECEIVES INDIVIDUAL ATTENTION AND HAS ACCESS TO A WIDE VARIETY OF EDUCATIONAL, VOCATIONAL AND SOCIAL EXPERIENCES. GARDEN CENTER SERVICES VOCATIONAL TRAINING PROGRAMS SERVE OVER 150 INDIVIDUALS,AND WERE REDESIGNED TO INTRODUCE A MULTI FACETED AND ENGAGING CURRICULUM THAT DRAWS ON THE INTERESTS AND INPUT OF OUR PARTICIPANTS.IN ADDITION TO PROVIDING INDIVIDUALLY TAILORED GOALS AND ASSISTANCE, THE VOCATIONAL TRAINING PROGRAMS PROVIDE CONSUMERS MEANINGFUL PAID WORK OPPORTUNITIES AT A VARIETY OF BUSINESSES IN OUR COMMUNITIES.ALL OF GARDEN CENTER SERVICES' PROGRAMS HAVE BEEN DESIGNED TO IMPROVE THE CONSUMERS' LIVES BY ENCOURAGING THEM TO BE ACTIVE AND ENGAGED MEMBERS OF THEIR COMMUNITIES. FOR EXAMPLE, THE CONSUMER LED VOLUNTEER GROUP, THE COMMUNITY CRUSADERS, HAS MADE A COMMITMENT TO SPEND 80% OF ITS TIME WITHIN THE COMMUNITY ENGAGED IN VOLUNTEER ACTIVITIES, SUCH AS DELIVERING MEALS ON WHEELS OR BAKING BREAD FOR THE LOCAL RONALD MCDONALD HOUSE. THROUGH THE COMMUNITY CRUSADERS PROGRAMS, PARTICIPANTS GAIN INDEPENDENCE AND CONFIDENCE BY HELPING OTHERS IN THEIR COMMUNITY. WHETHER WORKING IN A COMMUNITY BUSINESS OR VOLUNTEERING THROUGH THE COMMUNITY CRUSADERS PROGRAM, EVERY CONSUMER PARTICIPATING IN GARDEN CENTER SERVICES' DAY PROGRAMS HAS THE OPPORTUNITY TO MAKE AN INDELIBLE MARK IN THEIR COMMUNITY.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CILA PROGRAM (COMMUNITY INTEGRATED LIVING ARRANGEMENTS) - CURRENTLY, GARDEN CENTER SERVICES' CILA SERVICES PROVIDE TEN SMALL FAMILY-SIZED HOMES TO OVER FIFTY INDIVIDUALS ALLOWING THEM TO ENJOY A LIFESTYLE SIMILAR TO THAT OF THEIR NEIGHBORS. GARDEN CENTER SERVICES' RESIDENTIAL SERVICES RECOGNIZES THAT THERE IS NOT A "ONE SIZE FITS ALL" LIVING ARRANGEMENT FOR THE INDIVIDUALS IT SERVES. FOR THIS REASON, GARDEN CENTER SERVICES PROVIDES A VARIETY OF HOUSING OPTIONS, INCLUDING SINGLE FAMILY HOMES, APARTMENTS AND A TOWNHOME. GARDEN CENTER SERVICES' RESIDENTIAL PROGRAM IS DESIGNED TO ENCOURAGE RESIDENTS TO PARTICIPATE IN THEIR COMMUNITIES AND THE ACTIVITIES AVAILABLE TO THEM. INDIVIDUALS PARTICIPATE IN SPECIAL OLYMPICS, SPORTING LEAGUES, PARK DISTRICT ACTIVITIES, WHILE OTHERS MAY GO TO A MOVIE OR BOWLING. RESIDENTS BANK, SHOP, AND VOLUNTEER IN THE NEIGHBORHOODS WHERE THEY LIVE.STAFF IS ON HAND AT ALL TIMES TO PROVIDE GUIDANCE AND ENCOURAGEMENT TO RESIDENTS, WHILE ENABLING THEM TO FULFILL THEIR DAILY CHORES TO REACH THEIR GOALS WITH GROWING CONFIDENCE. THROUGH COMMUNITY INVOLVEMENT, THE INDIVIDUALS WE SERVE FIND ACCEPTANCE, LOVE AND FRIENDSHIP, WHICH FOSTERS A GROWING SENSE OF INDEPENDENCE.
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