Civic Intelligence

Sauget Sanitary Development & Research Association

990 • Fiscal year 2024 • EIN 37-0888359

May 01, 2023 to Apr 30, 2024 • Filed on Dec 11, 2024

1 American Bottoms RoadSauget, IL 62206

(618) 337-1710

Siviq Scores

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

Liabilities / Assets

94th percentile

0.92x

Higher debt load relative to assets than 94% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.16x

Higher debt load relative to revenue than 47% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Net Margin

25th percentile

0.0%

Higher net margin than 25% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$282,805

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

7.1%

Faster revenue growth than 46% of similar nonprofits.

2024 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,445,199

Up $283,666 (+13%) from 2023

Net Assets

Flat

$191,195

Flat from 2023

Liabilities

Up

$2,254,004

Up $283,666 (+14%) from 2023

Revenue

Up

$14,168,013

Up $940,192 (+7.1%) from 2023

Expenses

Up

$14,168,013

Up $940,192 (+7.1%) from 2023

Net Income

Flat

$0

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $2,185,847Liabilities 2021: $1,994,652Net Assets 2021: $191,1952021Assets 2022: $2,077,489Liabilities 2022: $1,886,294Net Assets 2022: $191,1952022Assets 2023: $2,161,533Liabilities 2023: $1,970,338Net Assets 2023: $191,1952023Assets 2024: $2,445,199Liabilities 2024: $2,254,004Net Assets 2024: $191,1952024Assets 2025: $2,250,548Liabilities 2025: $2,059,353Net Assets 2025: $191,1952025

Highlighted filing

2024

Assets$2,445,199
Liabilities$2,254,004
Net Assets$191,195

Operations Trend

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

$20M$15M$10M$5.0M$0Revenue 2021: $11,214,877Expenses 2021: $11,214,877Net Income 2021: $02021Revenue 2022: $11,379,905Expenses 2022: $11,379,905Net Income 2022: $02022Revenue 2023: $13,227,821Expenses 2023: $13,227,821Net Income 2023: $02023Revenue 2024: $14,168,013Expenses 2024: $14,168,013Net Income 2024: $02024Revenue 2025: $15,151,698Expenses 2025: $15,151,698Net Income 2025: $02025

Highlighted filing

2024

Revenue$14,168,013
Expenses$14,168,013
Net Income$0
Jump To
Filing Snapshot
Filing Period
May 1, 2023 to Apr 30, 2024
Signed
Dec 11, 2024
Return Version
2023v5.1
Gross Receipts
$14,168,013
Mission and Program Overview

Mission

Operate wastewater treatment plant

Operate wastewater treatment plant for the village of sauget

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,040,052$2,325,825▲ $285,773
Prepaid Expenses and Deferred Charges$111,393$105,143▼ $6,250
Cash and Non-Interest-Bearing Accounts$10,088$14,231▲ $4,143
Total Assets$2,161,533$2,445,199▲ $283,666
Liabilities
Other Liabilities$1,651,341$1,801,480▲ $150,139
Accounts Payable and Accrued Expenses$318,997$452,524▲ $133,527
Total Liabilities$1,970,338$2,254,004▲ $283,666
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$191,195$191,195→ $0
Total Net Assets Fund Balance$191,195$191,195→ $0
Total Liabilities and Net Assets / Fund Balance$2,161,533$2,445,199▲ $283,666
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather FaragherExecutive DirectorFT$240,692$42,113$282,805
Joshua KathrinusCompliance ManagerFT$167,501$39,998$207,499
Kelly SmithOperations ManagerFT$169,000$34,468$203,468
Hugh SkinnerBusiness ManagerFT$150,000$15,000$165,000
Dwayne GollidayMaintenance SupervisorFT$114,476$28,957$143,433
Julia SkinnerSafety ManagerFT$110,000$28,509$138,509

Board Members and Trustees

NameTitle
Tracy Williams-kelleyChairman
Brian BoehmVice Chairman
Bill JohnsonDirector
Bryan StadelmanDirector
Derek BedleDirector
Donn HainesDirector
Matt McgrathDirector
Richard a Sauget JrDirector
Ryan BjerkeSec / Tres
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$14,168,013
Change in Net Assets
$0

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,168,013
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,168,013
Total Revenue per Form 990
$14,168,013
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,404,538
Salaries, Compensation, and Employee Benefits$6,763,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons-$5,062,412-$5,062,412
Occupancy-$1,961,127-$1,961,127
Other Employee Benefits-$882,192-$882,192
Pension Plan Contributions-$473,626-$473,626
Insurance-$455,394-$455,394
Payroll Taxes-$345,245-$345,245
Office Expenses-$251,558-$251,558
Information Technology-$175,269-$175,269
Fees for Services Other-$104,337-$104,337
Other Expenses-$94,633-$94,633
Fees for Services Accounting-$33,502-$33,502
Conferences and Meetings-$21,888-$21,888
Fees for Services Legal-$21,532-$21,532
Travel-$16,308-$16,308
Total Functional Expenses$0$14,168,013$0$14,168,013

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,168,013
Total Expenses per Audited Statements$14,168,013
Total Expenses per Form 990$14,168,013
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Bank Overdraft$984,340
Accrued Compensated Absences$621,757
Due to Village of Sauget$195,383
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 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
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, Part VI, Section B, Line 11B

The executive director reviews the form 990 before it is submitted.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is reviewed by board annually.

Form 990, Part VI, Section B, Line 15

Compensation for the executive director is subject to review. Compensation for other officers and key employees is subject to review.

Form 990, Part VI, Section C, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Sauget Sanitary Development &
EIN
37-0888359
Phone
6183371710
Address
1 AMERICAN BOTTOMS ROAD, SAUGET, IL 62206

Signing Officer

Name
Heather Faragher
Title
Executive Director
Phone
6183371710
Signed
2024-12-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Faragher
Formed
1965
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
70
Volunteers
0

Preparer

Firm
Scheffel Boyle
Address
222 EAST MAIN STREET, BELLEVILLE, IL 62220
Preparer
Paul Vollmer
Phone
6182778100
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The board of directors along with the executive director review the audit report and the 990 before it is filed. The board of directors approves teh independent auditing firm for the district.

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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/PYTotalExpensesAmt013227821
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt013227821
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt014168013
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0984340
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1621757
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2195383
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BANK OVERDRAFT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO VILLAGE OF SAUGET
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt014168013
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt014168013
IRS990ScheduleD/TotalLiabilityAmt01801480
IRS990ScheduleD/TotalRevenuePerForm990Amt014168013
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014168013
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt014168013
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0240692
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1167501
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2169000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt3150000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt024604
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt116750
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt216959
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt315000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt017509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt123248
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt217509
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0HEATHER FARAGHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOSHUA KATHRINUS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2KELLY SMITH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3HUGH SKINNER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1COMPLIANCE MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt2OPERATIONS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt3BUSINESS MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0282805
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1207499
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt2203468
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt3165000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt30
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE IT IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS REVIEWED BY BOARD ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR THE EXECUTIVE DIRECTOR IS SUBJECT TO REVIEW. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES IS SUBJECT TO REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF DIRECTORS ALONG WITH THE EXECUTIVE DIRECTOR REVIEW THE AUDIT REPORT AND THE 990 BEFORE IT IS FILED. THE BOARD OF DIRECTORS APPROVES TEH INDEPENDENT AUDITING FIRM FOR THE DISTRICT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00

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