Civic Intelligence

Jessamine Withers Home Second Presbyterian Church

990 • Fiscal year 2016 • EIN 37-0661256

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 25, 2017

313 N East StreetBloomington, IL 61701

(309) 828-6297

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

4th percentile

-78%

Higher net margin than 4% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

64th percentile

5.7%

Faster asset growth than 64% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,812,145

Up $260,734 (+5.7%) from 2015

Net Assets

Up

$4,812,145

Up $260,734 (+5.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$177,558

Down $23,327 (-12%) from 2015

Expenses

Up

$315,179

Up $129,243 (+70%) from 2015

Net Income

Down

-$137,621

Down $152,570 (-1021%) from 2015

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 2010: $4,142,012Liabilities 2010: $0Net Assets 2010: $4,142,0122010Assets 2011: $3,972,982Liabilities 2011: $0Net Assets 2011: $3,972,9822011Assets 2013: $4,842,021Liabilities 2013: $0Net Assets 2013: $4,842,0212013Assets 2014: $5,008,736Liabilities 2014: $0Net Assets 2014: $5,008,7362014Assets 2015: $4,551,411Liabilities 2015: $0Net Assets 2015: $4,551,4112015Assets 2016: $4,812,145Liabilities 2016: $0Net Assets 2016: $4,812,1452016Assets 2018: $4,378,964Liabilities 2018: $0Net Assets 2018: $4,378,9642018Assets 2020: $4,773,450Liabilities 2020: $0Net Assets 2020: $4,773,4502020Assets 2021: $5,335,733Liabilities 2021: $0Net Assets 2021: $5,335,7332021Assets 2022: $4,617,868Liabilities 2022: $0Net Assets 2022: $4,617,8682022Assets 2024: $5,701,429Liabilities 2024: $0Net Assets 2024: $5,701,4292024

Highlighted filing

2016

Assets$4,812,145
Liabilities$0
Net Assets$4,812,145

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $98,4552010Expenses 2011: $97,3712011Revenue 2013: $201,693Expenses 2013: $99,387Net Income 2013: $102,3062013Revenue 2014: $228,796Expenses 2014: $132,435Net Income 2014: $96,3612014Revenue 2015: $200,885Expenses 2015: $185,936Net Income 2015: $14,9492015Revenue 2016: $177,558Expenses 2016: $315,179Net Income 2016: -$137,6212016Revenue 2018: $236,814Expenses 2018: $367,267Net Income 2018: -$130,4532018Revenue 2020: $206,664Expenses 2020: $267,561Net Income 2020: -$60,8972020Revenue 2021: $323,232Expenses 2021: $233,178Net Income 2021: $90,0542021Revenue 2022: $183,130Expenses 2022: $217,106Net Income 2022: -$33,9762022Revenue 2024: $254,958Expenses 2024: $218,763Net Income 2024: $36,1952024

Highlighted filing

2016

Revenue$177,558
Expenses$315,179
Net Income-$137,621
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 25, 2017
Return Version
2016v3.0
Gross Receipts
$177,558
Mission and Program Overview

Mission

To furnish care of indigent, elderly women

To provide supplemental or primary living expenses and/or facilities for aged, indigent women.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,499,088$4,757,273▲ $258,185
Savings and Temporary Cash Investments$52,323$54,872▲ $2,549
Total Assets$4,551,411$4,812,145▲ $260,734
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$4,521,411$4,782,145▲ $260,734
Permanently Rstr Net Assets$30,000$30,000→ $0
Total Net Assets Fund Balance$4,551,411$4,812,145▲ $260,734
Total Liabilities and Net Assets / Fund Balance$4,551,411$4,812,145▲ $260,734
Compensation and Service Providers

Board Members and Trustees

NameTitle
Peggy JonesPresident
Ardelle DeckertDirector
Bruce TompkinsDirector
Cheryl AbernathyDirector
Claude MillerDirector
Denise DegraafDirector
Karen MayesDirector
Regina FoehrDirector
Robert BruckerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,033
Program Service Revenue
$0
Investment Income
$168,525
Other Revenue
$0
All Other Contributions
$9,033
Change in Net Assets
$-137,621
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$273,905
Other Expenses$41,274
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$273,905--$273,905
Fees for Service Investment Mgmnt Fees-$36,700-$36,700
Fees for Services Accounting-$3,509-$3,509
Insurance-$1,065-$1,065
Total Functional Expenses$273,905$41,274$0$315,179
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
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
No
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 7A

Explanation: second presbyterian church is represented by one voting member of the withers board (president of the withers board) and one staff advisor.

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

Explanation: the draft 990 is reviewed by the board treasurer, board president and the other directors.

Form 990, Part VI, Section C, Line 19

Explanation: jessamine withers home makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Jessamine Withers Fund
EIN
37-0661256
Phone
3098286297
Address
313 N EAST STREET, BLOOMINGTON, IL 61701

Signing Officer

Name
Peggy Jones
Title
President
Phone
3098286297
Signed
2017-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Jones
Formed
1914
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9

Preparer

Firm
Cliftonlarsonallen Llp
Address
404 NORTH HERSHEY ROAD SUITE A, BLOOMINGTON, IL 61704
Preparer
Catherine L Allen CPA
Phone
3095571200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The withers board president and treasurer assumes responsibility for oversight of the annual audit.

Financial Statement Notes

PART X, LINE 2:

Explanation: the withers fund is required to evaluate its tax position and recognize a liability for any positions that would not be considered "more likely than not" to be upheld under tax authority examination. If such issues exist, the withers fund's policy will be to recognize any tax liability so recorded including applicable interest and penalties, as a component of income tax expense. Management is not aware of any violation of its tax status exempt from income taxes, or any exposure to unrelated business income tax or other tax liabilities.

Raw XML Appendix352 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/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EXPLANATION: THE WITHERS FUND IS REQUIRED TO EVALUATE ITS TAX POSITION AND RECOGNIZE A LIABILITY FOR ANY POSITIONS THAT WOULD NOT BE CONSIDERED "MORE LIKELY THAN NOT" TO BE UPHELD UNDER TAX AUTHORITY EXAMINATION. IF SUCH ISSUES EXIST, THE WITHERS FUND'S POLICY WILL BE TO RECOGNIZE ANY TAX LIABILITY SO RECORDED INCLUDING APPLICABLE INTEREST AND PENALTIES, AS A COMPONENT OF INCOME TAX EXPENSE. MANAGEMENT IS NOT AWARE OF ANY VIOLATION OF ITS TAX STATUS EXEMPT FROM INCOME TAXES, OR ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX OR OTHER TAX LIABILITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPLANATION: SECOND PRESBYTERIAN CHURCH IS REPRESENTED BY ONE VOTING MEMBER OF THE WITHERS BOARD (PRESIDENT OF THE WITHERS BOARD) AND ONE STAFF ADVISOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPLANATION: THE DRAFT 990 IS REVIEWED BY THE BOARD TREASURER, BOARD PRESIDENT AND THE OTHER DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EXPLANATION: JESSAMINE WITHERS HOME MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE WITHERS BOARD PRESIDENT AND TREASURER ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE ANNUAL AUDIT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
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 XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0SECOND PRESBYTERIAN CHURCH
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IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041274
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0273905
IRS990/TotalFunctionalExpensesGrp/TotalAmt0315179
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04551411
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04812145
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0273905
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0168525
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0177558
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04551411
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04812145
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04521411
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04782145
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0313 N EAST STREET
IRS990/USAddress/CityNm0BLOOMINGTON
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061701
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PEGGY JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03098286297
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JESSAMINE WITHERS FUND
ReturnHeader/Filer/BusinessNameControlTxt0JESS
ReturnHeader/Filer/EIN0370661256
ReturnHeader/Filer/PhoneNum03098286297
ReturnHeader/Filer/USAddress/AddressLine1Txt0313 N EAST STREET
ReturnHeader/Filer/USAddress/CityNm0BLOOMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061701
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0082ACE2F511E36C30C0E31AD8E141AA6B2332ED9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0082ACE2F511E36C30C0E31AD8E141AA6B2332ED9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt067.137.57.251
ReturnHeader/FilingSecurityInformation/IPDt02017-04-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm008:33:04
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 NORTH HERSHEY ROAD SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLOOMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061704
ReturnHeader/PreparerPersonGrp/PhoneNum03095571200
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CATHERINE L ALLEN CPA
ReturnHeader/ReturnTs02017-04-25T11:54:22-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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