Civic Intelligence

Charles Simeon Trust

990 • Fiscal year 2017 • EIN 36-7342471

Sep 01, 2016 to Aug 31, 2017 • Filed on Dec 09, 2017

PO Box 15212Chicago, IL 60615

(773) 752-9876

Siviq Scores

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

Liabilities / Assets

60th percentile

0.08x

Higher debt load relative to assets than 60% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

36th percentile

0.01x

Higher debt load relative to revenue than 36% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

58th percentile

6.6%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$54,516

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

97th percentile

178%

Faster asset growth than 97% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

77th percentile

28%

Faster revenue growth than 77% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$70,374

Up $45,022 (+178%) from 2016

Net Assets

Up

$64,423

Up $45,086 (+233%) from 2016

Liabilities

Down

$5,951

Down $64 (-1.1%) from 2016

Revenue

Up

$682,072

Up $150,928 (+28%) from 2016

Expenses

Up

$636,986

Up $60,999 (+11%) from 2016

Net Income

Up

$45,086

Up $89,929 (+201%) from 2016

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

2017

Assets$70,374
Liabilities$5,951
Net Assets$64,423

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

2017

Revenue$682,072
Expenses$636,986
Net Income$45,086
Jump To
Filing Snapshot
Filing Period
Sep 1, 2016 to Aug 31, 2017
Signed
Dec 9, 2017
Return Version
2016v3.0
Gross Receipts
$682,072
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$23,791$50,003▲ $26,212
Savings and Temporary Cash Investments$331$20,371▲ $20,040
Accounts Receivable$1,230--
Total Assets$25,352$70,374▲ $45,022
Liabilities
Accounts Payable and Accrued Expenses$6,015$5,951▼ $64
Total Liabilities$6,015$5,951▼ $64
Net Assets / Fund Balance
Unrestricted Net Assets$19,337$64,423▲ $45,086
Total Net Assets Fund Balance$19,337$64,423▲ $45,086
Total Liabilities and Net Assets / Fund Balance$25,352$70,374▲ $45,022

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$18,778$18,778
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David R HelmExec Director (Chair)PT$44,817$9,699$54,516

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$443,803
Program Service Revenue
$230,552
Investment Income
$15
Other Revenue
$7,702
All Other Contributions
$443,803
Change in Net Assets
$45,086

Audited Revenue Reconciliation

Revenue per Audited Statements
$682,072
Total Revenue per Audited Statements
$682,072
Total Revenue per Form 990
$682,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$356,720
Other Expenses$261,365
Total Fundraising Expense$34,694
Grants and Similar Amounts Paid$18,901
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,649$26,449$9,136$237,234
Travel$129,346$5,176$663$135,185
Current Officers, Directors, Trustees, and Key Employees$46,339$2,725$5,452$54,516
Other Employee Benefits$34,929$6,986$4,657$46,572
Fees for Services Other$40,856$1,029$1,349$43,234
All Other Expenses$12,466$7,093$7,488$27,047
Payroll Taxes$15,638$1,840$920$18,398
Grants to Domestic Orgs$15,000--$15,000
Fees for Services Accounting$5,950$700$350$7,000
Office Expenses$1,240$1,241$2,482$4,963
Foreign Grants$3,901--$3,901
Conferences and Meetings$0$3,826$0$3,826
Other Expenses$2,522$973$0$3,495
Occupancy$0$3,250$0$3,250
Fees for Services Legal$1,346$158$79$1,583
Insurance$0$1,316$0$1,316
Total Functional Expenses$535,873$66,419$34,694$636,986

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$636,986
Total Expenses per Audited Statements$636,986
Total Expenses per Form 990$636,986
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Holy Trinity ChurchChicago, IL-Pastoral Training$15,000
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

Filer Name
Charles Simeon Trust
EIN
36-7342471
Phone
7737529876
Address
PO Box 15212, Chicago, IL 60615

Signing Officer

Name
David Helm
Title
Executive Director
Phone
7737529876
Signed
2017-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Lorentsen
Formed
2001
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
6
Employees
9
Volunteers
0

Preparer

Firm
Lynn C Genn CPA
Address
2411 FOX GLOVE CT, ELGIN, IL 60124-6564
Preparer
Lynn C Genncpa
Phone
2244024366
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

David Helm and Jon Dennis are related.

Pt VI, Line 11B

Draft emailed to Board for review prior to e-filing.

Pt VI, Line 12C

Board members reveiw potential conflict of interests issues annually, with decisions documented in the minutes of the Board.

Pt VI, Line 15A

Board reviews Executive Director compensation and comparable salary data annually, documenting approval in the minutes of the Board.

Pt VI, Line 15B

Board reviews key employee compensation and comparable salary data annually, documenting approval in the mintues of the Board.

Form 990, Part IX, Line 24E

Program Expenses 10724. 10724. 0. 0.

Form 990, Part IX, Line 24E

Communications 3708. 92. 3596. 20.

Form 990, Part IX, Line 24E

Fundraising 7468. 0. 0. 7468.

Form 990, Part IX, Line 24E

Training 1698. 1650. 48. 0.

Form 990, Part IX, Line 24E

Other 3449. 0. 3449. 0.

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IRS990/ProgSrvcAccomActy2Grp/Desc0PREACHING WORKSHOPS & TRAINING- PROVIDING HANDS ON WORKSHOPS TO GIVE MINISTERS CONFIDENCE AND DEVELOP ADDITIONAL SKILLS FOR PROCLAIMING GOD'S WORD.
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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/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt07553
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt07553
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0331
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0443803
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0346635
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0336232
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0248557
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0248398
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01623625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt079
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt082
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.37500
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.45540
IRS990ScheduleA/PublicSupportTotal170Amt0608849
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt01014776
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0443803
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0346635
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0336232
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0248557
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0248398
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01623625
IRS990ScheduleA/TotalSupportAmt01623707
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/DepreciationAmt018778
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018778
IRS990ScheduleD/ExpensesSubtotalAmt0636986
IRS990ScheduleD/RevenueSubtotalAmt0682072
IRS990ScheduleD/TotalExpensesPerForm990Amt0636986
IRS990ScheduleD/TotalRevenuePerForm990Amt0682072
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0682072
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0636986
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt015000
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Pastoral Training
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Holy Trinity Church
IRS990ScheduleI/RecipientTable/RecipientEIN0364215956
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt055 W Jackson Blvd 305
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Chicago
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd060604
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0David Helm and Jon Dennis are related.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Draft emailed to Board for review prior to e-filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members reveiw potential conflict of interests issues annually, with decisions documented in the minutes of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Board reviews Executive Director compensation and comparable salary data annually, documenting approval in the minutes of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board reviews key employee compensation and comparable salary data annually, documenting approval in the mintues of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Program Expenses 10724. 10724. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Communications 3708. 92. 3596. 20.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Fundraising 7468. 0. 0. 7468.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Training 1698. 1650. 48. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Other 3449. 0. 3449. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt025352
IRS990/TotalAssetsEOYAmt070374
IRS990/TotalAssetsGrp/BOYAmt025352
IRS990/TotalAssetsGrp/EOYAmt070374
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0443803
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt034694
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066419
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0535873
IRS990/TotalFunctionalExpensesGrp/TotalAmt0636986
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06015
IRS990/TotalLiabilitiesEOYAmt05951
IRS990/TotalLiabilitiesGrp/BOYAmt06015
IRS990/TotalLiabilitiesGrp/EOYAmt05951
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt019337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt064423
IRS990/TotalOtherCompensationAmt09699
IRS990/TotalProgramServiceExpensesAmt0535873
IRS990/TotalProgramServiceRevenueAmt0230552
IRS990/TotalReportableCompFromOrgAmt044817
IRS990/TotalRevenueGrp/ExclusionAmt015
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0238254
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0682072
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt025352
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt070374
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt0663
IRS990/TravelGrp/ManagementAndGeneralAmt05176
IRS990/TravelGrp/ProgramServicesAmt0129346
IRS990/TravelGrp/TotalAmt0135185
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt019337
IRS990/UnrestrictedNetAssetsGrp/EOYAmt064423
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 15212
IRS990/USAddress/CityNm0Chicago

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