Civic Intelligence

Kemmerer Village

990 • Fiscal year 2019 • EIN 37-0695120

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 02, 2020

941 N 2500 East RdAssumption, IL 62510

(217) 226-4451

Siviq Scores

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

Liabilities / Assets

17th percentile

0.02x

Higher debt load relative to assets than 17% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

27th percentile

0.12x

Higher debt load relative to revenue than 27% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

13th percentile

-14%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

16th percentile

$124,050

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

29th percentile

-0.4%

Faster asset growth than 29% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

15th percentile

-18%

Faster revenue growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Down

$43,858,466

Down $179,127 (-0.4%) from 2018

Net Assets

Down

$42,898,671

Down $404,486 (-0.9%) from 2018

Liabilities

Up

$959,795

Up $225,359 (+31%) from 2018

Revenue

Down

$8,192,159

Down $1,835,119 (-18%) from 2018

Expenses

Up

$9,333,939

Up $440,989 (+5.0%) from 2018

Net Income

Down

-$1,141,780

Down $2,276,108 (-201%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$60M$40M$20M$0Assets 2012: $31,642,542Liabilities 2012: $685,412Net Assets 2012: $30,957,1302012Assets 2013: $35,673,212Liabilities 2013: $887,363Net Assets 2013: $34,785,8492013Assets 2014: $38,864,276Liabilities 2014: $945,718Net Assets 2014: $37,918,5582014Assets 2015: $43,820,971Liabilities 2015: $1,304,308Net Assets 2015: $42,516,6632015Assets 2016: $41,142,272Liabilities 2016: $1,266,674Net Assets 2016: $39,875,5982016Assets 2017: $45,691,730Liabilities 2017: $1,158,810Net Assets 2017: $44,532,9202017Assets 2018: $44,037,593Liabilities 2018: $734,436Net Assets 2018: $43,303,1572018Assets 2019: $43,858,466Liabilities 2019: $959,795Net Assets 2019: $42,898,6712019Assets 2020: $46,779,130Liabilities 2020: $2,174,725Net Assets 2020: $44,604,4052020Assets 2021: $56,706,341Liabilities 2021: $627,639Net Assets 2021: $56,078,7022021Assets 2022: $50,680,125Liabilities 2022: $679,529Net Assets 2022: $50,000,5962022Assets 2023: $49,359,599Liabilities 2023: $813,009Net Assets 2023: $48,546,5902023Assets 2024: $49,895,925Liabilities 2024: $1,190,782Net Assets 2024: $48,705,1432024

Highlighted filing

2019

Assets$43,858,466
Liabilities$959,795
Net Assets$42,898,671

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2012: $8,395,2472012Expenses 2013: $8,528,8422013Revenue 2014: $8,546,949Expenses 2014: $8,451,642Net Income 2014: $95,3072014Revenue 2015: $10,653,445Expenses 2015: $9,167,352Net Income 2015: $1,486,0932015Revenue 2016: $9,221,227Expenses 2016: $9,270,124Net Income 2016: -$48,8972016Revenue 2017: $8,136,468Expenses 2017: $9,262,746Net Income 2017: -$1,126,2782017Revenue 2018: $10,027,278Expenses 2018: $8,892,950Net Income 2018: $1,134,3282018Revenue 2019: $8,192,159Expenses 2019: $9,333,939Net Income 2019: -$1,141,7802019Revenue 2020: $10,240,021Expenses 2020: $9,413,132Net Income 2020: $826,8892020Revenue 2021: $12,349,244Expenses 2021: $9,255,987Net Income 2021: $3,093,2572021Revenue 2022: $6,758,862Expenses 2022: $9,720,031Net Income 2022: -$2,961,1692022Revenue 2023: $8,980,741Expenses 2023: $11,467,096Net Income 2023: -$2,486,3552023Revenue 2024: $11,558,061Expenses 2024: $12,526,942Net Income 2024: -$968,8812024

Highlighted filing

2019

Revenue$8,192,159
Expenses$9,333,939
Net Income-$1,141,780
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 2, 2020
Return Version
2018v3.1
Gross Receipts
$20,031,161
Mission and Program Overview

Mission

Services to children in need

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$35,384,485$35,701,196▲ $316,711
Land, Buildings, and Equipment, Net$4,924,418$4,869,877▼ $54,541
Accounts Receivable$486,705$1,540,347▲ $1,053,642
Savings and Temporary Cash Investments$2,936,510$1,340,907▼ $1,595,603
Prepaid Expenses and Deferred Charges$157,607$158,418▲ $811
Cash and Non-Interest-Bearing Accounts$10,400$10,400→ $0
Inventories for Sale or Use$8,054$8,866▲ $812
Total Assets$44,037,593$43,858,466▼ $179,127
Other Assets Total$129,414$228,455▲ $99,041
Liabilities
Other Liabilities$622,460$725,038▲ $102,578
Accounts Payable and Accrued Expenses$103,839$233,102▲ $129,263
Unsecured Notes Loans Payable$8,137$1,655▼ $6,482
Total Liabilities$734,436$959,795▲ $225,359
Net Assets / Fund Balance
Unrestricted Net Assets$42,748,046$42,350,141▼ $397,905
Temporarily Rstr Net Assets$352,690$345,886▼ $6,804
Permanently Rstr Net Assets$202,421$202,644▲ $223
Total Net Assets Fund Balance$43,303,157$42,898,671▼ $404,486
Total Liabilities and Net Assets / Fund Balance$44,037,593$43,858,466▼ $179,127

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,435,112$4,130,168$8,565,280
Equipment$371,565$1,935,121$2,306,686
Land$63,200-$63,200

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$25,245,086$2,171▲ $2,354,157$3,162,294$24,439,120
2017$25,804,726$1,037▲ $1,129,566$1,690,243$25,245,086
2016$24,667,345-▲ $3,563,032$2,322,555$25,907,822
2015$28,430,644$165,000▼ $2,346,599$1,581,700$24,667,345
2014$28,480,036$97,070▲ $1,503,406$1,649,868$28,430,644
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ron LittleExecutive DiFT$124,050$124,050

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,226,321
Program Service Revenue
$1,396,719
Investment Income
$1,207,648
Other Revenue
$361,471
All Other Contributions
$1,937,403
Change in Net Assets
$-1,141,780

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,192,159
Revenue Not Reported on Form 990
$750,772
Total Revenue per Audited Statements
$8,942,931
Total Revenue per Form 990
$8,192,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,736,358
Other Expenses$2,597,581
Total Fundraising Expense$361,181
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,326,911$291,464$234,901$4,853,276
Other Employee Benefits$1,156,562$74,177$22,753$1,253,492
Payroll Taxes$337,639$21,676$7,333$366,648
All Other Expenses$267,177$20,898$57,191$345,266
Depreciation Depletion$262,082-$4,818$266,900
Pension Plan Contributions$232,882$14,949$15,111$262,942
Occupancy$211,408-$2,736$214,144
Other Expenses$259,363$163,831$3,508$163,831
Insurance$154,715-$3,120$157,835
Travel$52,665$12,634$4,085$69,384
Fees for Services Accounting$19,800$17,516$1,637$38,953
Fees for Services Legal$6,220$5,509$2,090$13,819
Interest$5,088-$157$5,245
Conferences and Meetings$2,777$672$1$3,450
Total Functional Expenses$8,306,175$666,583$361,181$9,333,939

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,333,939
Total Expenses per Audited Statements$9,333,939
Total Expenses per Form 990$9,333,939
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Compensation$295,158
Accrued Expenses$264,472
Capital Lease Payable$68,576
Due to Kemmerer Foundation$60,000
Due to Iiaa$33,252
Due to Clients$3,580
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
Yes
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, Page 6, Part VI, Line 11B

The form 990 will be available at the first board meeting after the due date of the 990. The president and treasurer of the board of directors sign off on the form 990.

Form 990, Page 6, Part VI, Line 12C

If a conflict of interest arose, it would be addressed by the board of directors.

Form 990, Page 6, Part VI, Line 15A

Executive committee of the board of directors conducts an annual evaluation of the executive director.

Form 990, Page 6, Part VI, Line 15B

All employees receive an annual evaluation. The executive director reviews the performance of the assistant executive director and other key staff members.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy, and financial statements are available upon specific request.

Filing and Contact Details

Filer

Filer Name
Kemmerer Village
EIN
37-0695120
Phone
2172264451
Address
941 N 2500 EAST RD, ASSUMPTION, IL 62510

Signing Officer

Name
Brian Miller
Title
Vice Pres
Phone
2172264451
Signed
2020-01-02

Organization Details

Principal Officer
Robert Mcnabb
Voting Board Members
16
Independent Board Members
16
Employees
206
Volunteers
33

Preparer

Firm
Mcguire Yuhas Huffman & Buckley Pc
Address
334 W ELDORADO STREET, DECATUR, IL 62522-2192
Preparer
Cody Buckley
Phone
2174282127
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

CARE & SHARE

Form 990, Part XI, Line 9

Change in value of split interest agreement 66 rounding 0 total 66

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Change in value of split interest agreement 66 loss on disposal of equipment 13,701

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IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4FIN COMM. CH
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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