Civic Intelligence

Jessamine Withers Home Second Presbyterian Church

990 • Fiscal year 2022 • EIN 37-0661256

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 28, 2023

404 N Prairie StreetBloomington, IL 61704

(309) 828-6297

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

15th percentile

-19%

Higher net margin than 15% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

9th percentile

-43%

Faster revenue growth than 9% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,617,868

Down $717,865 (-13%) from 2021

Net Assets

Down

$4,617,868

Down $717,865 (-13%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$183,130

Down $140,102 (-43%) from 2021

Expenses

Down

$217,106

Down $16,072 (-6.9%) from 2021

Net Income

Down

-$33,976

Down $124,030 (-138%) from 2021

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

2022

Assets$4,617,868
Liabilities$0
Net Assets$4,617,868

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

2022

Revenue$183,130
Expenses$217,106
Net Income-$33,976
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 28, 2023
Return Version
2022v5.0
Gross Receipts
$219,850
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$5,274,827$4,570,951▼ $703,876
Savings and Temporary Cash Investments$56,906$42,917▼ $13,989
Land, Buildings, and Equipment, Net$4,000$4,000→ $0
Total Assets$5,335,733$4,617,868▼ $717,865
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,305,733$4,587,868▼ $717,865
Net Assets With Donor Restrictions$30,000$30,000→ $0
Total Net Assets Fund Balance$5,335,733$4,617,868▼ $717,865
Total Liabilities and Net Assets / Fund Balance$5,335,733$4,617,868▼ $717,865

Asset Categories

AssetBook ValueDepreciationBasis
Land$4,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janet FrankebergerPresident
Joan NewgrenDirector
Karen MayesDirector
Thomas BargerDirector
Marilyn FreedlundSecretary
Robert BruckerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,863
Program Service Revenue
$0
Investment Income
$173,253
Other Revenue
$14
All Other Contributions
$9,863
Change in Net Assets
$-33,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$179,058
Other Expenses$38,048
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$179,058--$179,058
Fees for Service Investment Mgmnt Fees-$35,190-$35,190
Fees for Services Accounting-$1,680-$1,680
Insurance-$1,168-$1,168
Other Expenses-$10-$10
Total Functional Expenses$179,058$38,048$0$217,106
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 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
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
404 N PRAIRIE STREET, BLOOMINGTON, IL 61704

Signing Officer

Name
Robert Brucker
Title
Treasurer
Phone
3098286297
Signed
2023-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Brucker
Formed
1914
Legal Domicile
Il
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Cliftonlarsonallen Llp
Address
404 NORTH HERSHEY RD SUITE A, BLOOMINGTON, IL 61704
Preparer
Derek Floyd CPA
Phone
3096624356
Supplemental Narrative

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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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/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
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IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09863
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt038048
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179058
IRS990/TotalFunctionalExpensesGrp/TotalAmt0217106
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05335733
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04617868
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0179058
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0173253
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt014
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0183130
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05335733
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04617868
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0404 N PRAIRIE STREET
IRS990/USAddress/CityNm0BLOOMINGTON
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061704
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT BRUCKER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03098286297
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JESSAMINE WITHERS FUND
ReturnHeader/Filer/BusinessNameControlTxt0JESS
ReturnHeader/Filer/EIN0370661256
ReturnHeader/Filer/PhoneNum03098286297
ReturnHeader/Filer/USAddress/AddressLine1Txt0404 N PRAIRIE STREET
ReturnHeader/Filer/USAddress/CityNm0BLOOMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061704
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 NORTH HERSHEY RD SUITE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLOOMINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd061704
ReturnHeader/PreparerPersonGrp/PhoneNum03096624356
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEREK FLOYD CPA
ReturnHeader/ReturnTs02023-08-31T09:38:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROBERT
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BRUCKER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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