Civic Intelligence

Charles Simeon Trust

990 • Fiscal year 2014 • EIN 36-7342471

Sep 01, 2013 to Aug 31, 2014 • Filed on Dec 29, 2014

PO Box 1521260615

(773) 752-9876

Siviq Scores

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

Liabilities / Assets

74th percentile

0.07x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.01x

Higher debt load relative to revenue than 59% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

27th percentile

-6.5%

Higher net margin than 27% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

91st percentile

$45,043

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

9th percentile

-49%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$25,285

Down $24,480 (-49%) from 2013

Net Assets

Down

$23,438

Down $23,559 (-50%) from 2013

Liabilities

Down

$1,847

Down $921 (-33%) from 2013

Revenue

$361,009

No earlier filing loaded for comparison.

Expenses

Up

$384,568

Up $17,435 (+4.7%) from 2013

Net Income

-$23,559

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.

$6.0M$4.0M$2.0M$0Assets 2011: $71,099Liabilities 2011: $3,319Net Assets 2011: $67,7802011Assets 2012: $73,442Liabilities 2012: $3,355Net Assets 2012: $70,0872012Assets 2013: $49,765Liabilities 2013: $2,768Net Assets 2013: $46,9972013Assets 2014: $25,285Liabilities 2014: $1,847Net Assets 2014: $23,4382014Assets 2015: $69,358Liabilities 2015: $5,178Net Assets 2015: $64,1802015Assets 2016: $25,352Liabilities 2016: $6,015Net Assets 2016: $19,3372016Assets 2017: $70,374Liabilities 2017: $5,951Net Assets 2017: $64,4232017Assets 2018: $726,849Liabilities 2018: $1,024Net Assets 2018: $725,8252018Assets 2019: $2,131,059Liabilities 2019: $1,387Net Assets 2019: $2,129,6722019Assets 2020: $3,213,301Liabilities 2020: $8,660Net Assets 2020: $3,204,6412020Assets 2021: $4,267,084Liabilities 2021: $0Net Assets 2021: $4,267,0842021Assets 2022: $4,206,717Liabilities 2022: $1,134Net Assets 2022: $4,205,5832022Assets 2023: $4,374,151Liabilities 2023: $0Net Assets 2023: $4,374,1512023Assets 2024: $5,608,858Liabilities 2024: $0Net Assets 2024: $5,608,8582024

Highlighted filing

2014

Assets$25,285
Liabilities$1,847
Net Assets$23,438

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $275,9602011Expenses 2012: $349,9632012Expenses 2013: $367,1332013Revenue 2014: $361,009Expenses 2014: $384,568Net Income 2014: -$23,5592014Revenue 2015: $489,644Expenses 2015: $448,902Net Income 2015: $40,7422015Revenue 2016: $531,144Expenses 2016: $575,987Net Income 2016: -$44,8432016Revenue 2017: $682,072Expenses 2017: $636,986Net Income 2017: $45,0862017Revenue 2018: $1,526,601Expenses 2018: $865,199Net Income 2018: $661,4022018Revenue 2019: $2,326,148Expenses 2019: $922,301Net Income 2019: $1,403,8472019Revenue 2020: $2,168,202Expenses 2020: $1,093,233Net Income 2020: $1,074,9692020Revenue 2021: $2,102,656Expenses 2021: $1,040,213Net Income 2021: $1,062,4432021Revenue 2022: $1,414,758Expenses 2022: $1,476,259Net Income 2022: -$61,5012022Revenue 2023: $1,786,160Expenses 2023: $1,672,601Net Income 2023: $113,5592023Revenue 2024: $3,230,994Expenses 2024: $1,987,805Net Income 2024: $1,243,1892024

Highlighted filing

2014

Revenue$361,009
Expenses$384,568
Net Income-$23,559
Jump To
Filing Snapshot
Filing Period
Sep 1, 2013 to Aug 31, 2014
Signed
Dec 29, 2014
Return Version
2013v4.0
Gross Receipts
$361,009
Mission and Program Overview

Mission

Training ministers to effectively

Training ministers to effectively preach the Gospel.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$26,521$23,257▼ $3,264
Land, Buildings, and Equipment, Net$3,046$1,827▼ $1,219
Savings and Temporary Cash Investments$20,198$201▼ $19,997
Total Assets$49,765$25,285▼ $24,480
Liabilities
Accounts Payable and Accrued Expenses$2,768$1,847▼ $921
Total Liabilities$2,768$1,847▼ $921
Net Assets / Fund Balance
Unrestricted Net Assets$46,997$23,438▼ $23,559
Total Net Assets Fund Balance$46,997$23,438▼ $23,559
Total Liabilities and Net Assets / Fund Balance$49,765$25,285▼ $24,480

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,827$16,950$18,777
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David R HelmExec Director (Chair)PT$40,000$5,043$45,043

Board Members and Trustees

NameTitle
David OsterVice Chair
David MorkenDirector
Jane HenselDirector
Kathleen NielsonDirector
Paul McmullanDirector
Jon M DennisSecretary
Deborah LorentsenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$248,557
Program Service Revenue
$110,516
Investment Income
$3
Other Revenue
$1,933
All Other Contributions
$248,557
Change in Net Assets
$-23,559

Audited Revenue Reconciliation

Revenue per Audited Statements
$361,009
Total Revenue per Audited Statements
$361,009
Total Revenue per Form 990
$361,009
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$222,226
Other Expenses$149,842
Total Fundraising Expense$14,275
Grants and Similar Amounts Paid$12,500
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$125,081$15,288$7,123$147,492
Travel$66,671$7,352$0$74,023
Current Officers, Directors, Trustees, and Key Employees$38,287$4,504$2,252$45,043
Other Employee Benefits$14,065$2,234$2,185$18,484
Other Expenses$15,300$1,000$0$16,300
Grants to Domestic Orgs$12,500--$12,500
All Other Expenses$7,498$3,366$632$11,496
Payroll Taxes$9,526$1,121$560$11,207
Fees for Services Other$5,690$1,800$0$7,490
Conferences and Meetings$198$7,087$0$7,285
Fees for Services Accounting$5,865$690$345$6,900
Office Expenses$701$934$581$2,216
Insurance$0$1,741$0$1,741
Depreciation Depletion$1,035$122$61$1,218
Fees for Services Legal$251$30$15$296
Total Functional Expenses$319,874$50,419$14,275$384,568

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$384,568
Total Expenses per Audited Statements$384,568
Total Expenses per Form 990$384,568
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
36-4215956--Pastoral Training$12,500
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

EIN
36-7342471
Phone
7737529876

Signing Officer

Name
David Helm
Title
Executive Director
Phone
7737529876
Signed
2014-12-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Lorentsen
Formed
2001
Legal Domicile
Il
Voting Board Members
8
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Preparer
Lynn C Genn CPA
Phone
2244024366
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Draft emailed to Board for review and input.

Pt VI, Line 15A

Board reviews Exec Director compensation and comparable salary

Pt VI, Line 15A

data annually, documenting approval in minutes of Board.

Pt VI, Line 2

David Helm & Jon Dennis family relationship

Pt VI, Line 12C

Board members review potential conflict of interest issues

Pt VI, Line 12C

annually, with decisions documented in minutes of Board.

Pt VI, Line 15B

Board reviews key employee compensation and comparable salary

Pt VI, Line 15B

data annually, documenting approval in minutes of Board.

Form 990, Part IX, Line 24F

Program expenses 3866. 3866. 0. 0. Other expenses 500. 0. 500. 0. Fundraising 632. 0. 0. 632. Training 3632. 3632. 0. 0. Equipment 2866. 0. 2866. 0.

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IRS990/ProgSrvcAccomActy3Grp/Desc0SIMEON COURSE - PROVIDES TRAINING IN EFFECTIVELY STUDYING THE BIBLE AND TEACHING FROM YOUR BIBLE STUDY EFFECTIVELY. THESE COURSES ARE AVAILABLE ONLINE.
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020198
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0201
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0248557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0248398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0257900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0261410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0224900
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01241165
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.43910
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.51530
IRS990ScheduleA/PublicSupportTotal170Amt0544972
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt0696193
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0248557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0248398
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0257900
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0261410
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0224900
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01241165
IRS990ScheduleA/TotalSupportAmt01241168
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01827
IRS990ScheduleD/EquipmentGrp/DepreciationAmt016950
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018777
IRS990ScheduleD/ExpensesSubtotalAmt0384568
IRS990ScheduleD/RevenueSubtotalAmt0361009
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01827
IRS990ScheduleD/TotalExpensesPerForm990Amt0384568
IRS990ScheduleD/TotalRevenuePerForm990Amt0361009
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0361009
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0384568
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt012500
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Pastoral Training
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine10Holy Trinity Church
IRS990ScheduleI/RecipientTable/RecipientEIN0364215956
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1028 E Jackson Blvd 210
IRS990ScheduleI/RecipientTable/USAddress/City0Chicago
IRS990ScheduleI/RecipientTable/USAddress/State0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCode060604
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Executive Director communicates with the directors of the internship
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt1program weekly. He also attends internship meetings weekly to observe
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt2the interns directly. Each intern re-applies annually for grant
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt3funding, which includes progress reports from the internship director.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt I Line 2
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt I Line 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Draft emailed to Board for review and input.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Board reviews Exec Director compensation and comparable salary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2data annually, documenting approval in minutes of Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3David Helm & Jon Dennis family relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board members review potential conflict of interest issues
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5annually, with decisions documented in minutes of Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Board reviews key employee compensation and comparable salary
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7data annually, documenting approval in minutes of Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROGRAM EXPENSES 3866. 3866. 0. 0. OTHER EXPENSES 500. 0. 500. 0. FUNDRAISING 632. 0. 0. 632. TRAINING 3632. 3632. 0. 0. EQUIPMENT 2866. 0. 2866. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt049765
IRS990/TotalAssetsEOYAmt025285
IRS990/TotalAssetsGrp/BOYAmt049765
IRS990/TotalAssetsGrp/EOYAmt025285
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0248557
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt014275
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt050419
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0319874
IRS990/TotalFunctionalExpensesGrp/TotalAmt0384568
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02768
IRS990/TotalLiabilitiesEOYAmt01847
IRS990/TotalLiabilitiesGrp/BOYAmt02768
IRS990/TotalLiabilitiesGrp/EOYAmt01847
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt046997
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt023438
IRS990/TotalOtherCompensationAmt05043
IRS990/TotalProgramServiceExpensesAmt0319874
IRS990/TotalProgramServiceRevenueAmt0110516
IRS990/TotalReportableCompFromOrgAmt040000
IRS990/TotalRevenueGrp/ExclusionAmt03
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0112449
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0361009
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt049765
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025285
IRS990/TransactionWithControlEntInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.61$0.00$5.61$3.23$1.99$1.24
2023Detailed filing. Detailed filing data is available for this year.$4.37$0.00$4.37$1.79$1.67$0.11
2022Detailed filing. Detailed filing data is available for this year.$4.21$0.00$4.21$1.41$1.48$0.06
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.00$4.27$2.10$1.04$1.06
2020Detailed filing. Detailed filing data is available for this year.$3.21$0.01$3.20$2.17$1.09$1.07
2019Detailed filing. Detailed filing data is available for this year.$2.13$0.00$2.13$2.33$0.92$1.40
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$1.53$0.87$0.66
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.68$0.64$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.03$0.01$0.02$0.53$0.58$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.49$0.45$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.02$0.36$0.38$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.00$0.05$0.37
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.28