Civic Intelligence

Community Elements Inc

990 • Fiscal year 2015 • EIN 37-0913985

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 25, 2015

Refreshing map…

1801 Fox DriveChampaign, IL 61820

(217) 398-8080

Siviq Scores

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

Liabilities / Assets

49th percentile

0.17x

Higher debt load relative to assets than 49% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

45th percentile

0.15x

Higher debt load relative to revenue than 45% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Net Margin

43rd percentile

1.0%

Higher net margin than 43% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

52nd percentile

1.1%

Faster asset growth than 52% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

32nd percentile

-2.4%

Faster revenue growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Assets

Up

$7,638,661

Up $82,831 (+1.1%) from 2014

Net Assets

Up

$6,353,753

Up $92,168 (+1.5%) from 2014

Liabilities

Down

$1,284,908

Down $9,337 (-0.7%) from 2014

Revenue

Down

$8,291,408

Down $204,834 (-2.4%) from 2014

Expenses

Down

$8,206,077

Down $187,683 (-2.2%) from 2014

Net Income

Down

$85,331

Down $17,151 (-17%) from 2014

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $7,445,712Liabilities 2013: $1,302,692Net Assets 2013: $6,143,0202013Assets 2014: $7,555,830Liabilities 2014: $1,294,245Net Assets 2014: $6,261,5852014Assets 2015: $7,638,661Liabilities 2015: $1,284,908Net Assets 2015: $6,353,7532015Assets 2016: $6,750,219Liabilities 2016: $707,409Net Assets 2016: $6,042,8102016

Highlighted filing

2015

Assets$7,638,661
Liabilities$1,284,908
Net Assets$6,353,753

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2013: $8,321,8712013Revenue 2014: $8,496,242Expenses 2014: $8,393,760Net Income 2014: $102,4822014Revenue 2015: $8,291,408Expenses 2015: $8,206,077Net Income 2015: $85,3312015Revenue 2016: $6,678,497Expenses 2016: $6,991,178Net Income 2016: -$312,6812016

Highlighted filing

2015

Revenue$8,291,408
Expenses$8,206,077
Net Income$85,331
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 25, 2015
Return Version
2014v5.0
Gross Receipts
$8,326,527
Mission and Program Overview

Mission

Provide services for individuals experiencing mental health/ emotional problems by providing a wide range of prevention and intervention programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,380,534$4,162,848▼ $217,686
Cash and Non-Interest-Bearing Accounts$1,699,981$2,364,410▲ $664,429
Accounts Receivable$334,136$532,347▲ $198,211
Pledges and Grants Receivable$902,462$324,243▼ $578,219
Prepaid Expenses and Deferred Charges$159,346$152,868▼ $6,478
Investments in Publicly Traded Securities$75,583$97,229▲ $21,646
Total Assets$7,555,830$7,638,661▲ $82,831
Other Assets Total$3,788$4,716▲ $928
Liabilities
Accounts Payable and Accrued Expenses$924,051$899,506▼ $24,545
Deferred Revenue$298,597$308,965▲ $10,368
Other Liabilities$71,597$76,437▲ $4,840
Total Liabilities$1,294,245$1,284,908▼ $9,337
Net Assets / Fund Balance
Unrestricted Net Assets$6,242,080$6,337,892▲ $95,812
Temporarily Rstr Net Assets$19,505$15,861▼ $3,644
Total Net Assets Fund Balance$6,261,585$6,353,753▲ $92,168
Total Liabilities and Net Assets / Fund Balance$7,555,830$7,638,661▲ $82,831

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,070,619$1,868,964$4,939,583
Equipment$418,232$1,367,984$1,786,216
Land$659,679-$659,679
Leasehold Improvements$14,318$16,768$31,086

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$62,426$38,012▲ $10,452-$110,890
2013$47,558-▲ $14,868-$62,426
2012$51,719-▲ $8,946$13,107$47,558
2011$52,156-▼ $437-$51,719
2010-$41,299▲ $10,857-$52,156
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hyang-sung Yang MdPsychiatristFT$218,810$17,326$236,136
Sheila FergusonCEOFT$134,976$15,230$150,206
Micky WillCOOFT$101,340$10,276$111,616
Rhonda MitchellCFOFT$98,250$3,794$102,044

Board Members and Trustees

NameTitle
Barry J AckersonPresident
George OrdalVice President
Alan RyleBoard Member
Alejandra CoronelBoard Member
Anthony CobbBoard Member
Douglas D BushueBoard Member
Jay D RamshawBoard Member
Jill SchreiberBoard Member
Peggy MonahanBoard Member
Sandra HoustonBoard Member
Steve CampBoard Member
Peggy PrichardSecretary
Andrea WallaceTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Dr Su FeitengMedical Services4908 PEIFER LANE, Champaign, IL 61822$157,208
Revenue and Support

Revenue Composition

Contributions and Grants
$5,151,670
Program Service Revenue
$3,036,595
Investment Income
$6,749
Other Revenue
$96,394
All Other Contributions
$147,766
Change in Net Assets
$85,331

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,291,408
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$6,837
Total Revenue per Audited Statements
$8,298,245
Total Revenue per Form 990
$8,291,408
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,414,445
Other Expenses$1,653,726
Grants and Similar Amounts Paid$137,906
Total Fundraising Expense$77,304
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,682,915$277,390$55,091$5,015,396
Other Employee Benefits$460,439$59,664$5,358$525,461
Fees for Services Other$432,922$28,434$1,579$462,935
Payroll Taxes$335,479$43,947$3,947$383,373
Current Officers, Directors, Trustees, and Key Employees-$336,066-$336,066
Depreciation Depletion$257,698$20,746$957$279,401
Occupancy$246,013$17,998$1,252$265,263
Pension Plan Contributions$134,891$17,671$1,587$154,149
Travel$138,409$10,665$438$149,512
Grants to Domestic Individuals$137,906--$137,906
Insurance$82,929$5,898$537$89,364
Information Technology$49,578--$49,578
Fees for Services Legal-$30,368-$30,368
Fees for Services Accounting$25,730--$25,730
Other Expenses$16,643$2,899$23$19,565
All Other Expenses$15,804$1,254$1,398$18,456
Total Functional Expenses$7,248,532$880,241$77,304$8,206,077

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,206,077
Total Expenses per Audited Statements$8,206,077
Total Expenses per Form 990$8,206,077
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Agency Funds Payable$72,873
Tenant Security Deposits$3,564
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, Part VI, Section B, Line 11

The form 990 is distributed to and reviewed by the finance committee. Upon review, the finance committee makes the recommendation to the board to approve. The 990 is also distributed to all board members at a board meeting, at which they give the final approval.

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

Annually all board members, officers, & key employees are sent an orientation and annual assurance packet which ensures that there are no conflicts of interest that have not been made known. This tool is what the organization uses to monitor and enforce compliance on a regular basis.

Form 990, Part VI, Section B, Line 15

The compensation committee, which is comprised of the ceo, cfo, and director of human resources, is responsible to make all wage assignments for employees of the organization, with the exception of the ceo. The ceo's wage assignment is overseen by the board of directors. On an annual basis, the compensation committee will review and recommend to the board of directors, as appropriate, any changes to the compensation program, including adjustments to wage categories and/or scales and the amount of funds to be allocated to the compensation program. The compensation program is designed to price positions to market using local, state, national, and industry specific survey data. At management's discretion, the program is periodically reviewed by professional consultants in an effort to maintain an independent compensation system. The compensation committee periodically convenes to discuss the job grade assignments. Their review along with the aforementioned factors are what plays an integral role in compensation determination.

Form 990, Part VI, Section C, Line 18

The organization makes forms 1023 and 990 available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policies, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Community Elements Inc
EIN
37-0913985
Phone
2173988080
Address
1801 FOX DRIVE, CHAMPAIGN, IL 61820

Signing Officer

Name
Barry Ackerson
Title
President
Phone
2173988080
Signed
2015-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sheila Ferguson
Formed
1956
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
218
Volunteers
45

Preparer

Firm
Cliftonlarsonallen Llp
Address
2511 GALEN DRIVE, CHAMPAIGN, IL 61821
Preparer
Phil Muehl
Phone
2173517400
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's finance committee did not have any changes in the process for selecting an auditor.

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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt14CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt15COO
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IRS990/ProgramServiceRevenueGrp/Desc1CONTRACTUAL SERVICES
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IRS990/ProgSrvcAccomActy2Grp/Desc0COMMUNITY SUPPORT - PRIMARILY SUPPORTED BY THE IL. DEPT. OF HUMAN SERVICES, OFFICE OF MENTAL HEALTH; PROVIDES OUTPATIENT SERVICES (PSYCHIATRIC, COUNSELING, MEDICATION) AND CASE MGMT. (ASSESSMENT, LINKAGE, MONITORING, ADVOCACY, SKILLS TRAINING) TO PERSONS EXPERIENCING MODERATE TO SEVERE MENTAL ILLNESS IN THE COMMUNITY.
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IRS990/ProgSrvcAccomActy2Grp/GrantAmt055284
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0720655
IRS990/ProgSrvcAccomActy3Grp/Desc0RESIDENTIAL - PRIMARILY SUPPORTED BY THE IL DEPT OF HUMAN SERVICES, OFFICE OF MENTAL HEALTH; THIS PROGRAM PROVIDES SUPERVISED AND SUPPORTED GROUP HOMES AND APARTMENTS TO PERSONS EXPERIENCING MODERATE TO SEVERE MENTAL ILLNESS IN THE COMMUNITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01688906
IRS990/ProgSrvcAccomActy3Grp/GrantAmt082456
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0860287
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CRISIS, ACCESS, AND RESPITE - SERVICES TO ALL PERSONS OF ALL AGES IDENTIFIED AS EXPERIENCING A MENTAL HEALTH CRISIS. CRISIS SERVICES INCLUDE IMMEDIATE CRISIS ASSESSMENT, SHORT TERM CRISIS STABILIZATION, AND REFERRAL AND LINKAGE 24 HOURS A DAY. ALSO PROVIDES SUPERVISED RESIDENTIAL PLACEMENT FOR ADULTS (1-14 DAYS) WHO ARE EXPERIENCING PSYCHIATRIC EMERGENCIES. THE PROGRAM IS FOR INDIVIDUALS THAT DO NOT REQUIRE HOSPITALIZATION BUT DO REQUIRE CLOSE SUPERVISION. INCLUDES INDIVIDUALS BEING DISCHARGED FROM LOCAL PSYCHIATRIC UNITS AND STATE OPERATED FACILITIES.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt03313095
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt01201669
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IRS990/PYOtherRevenueAmt094739
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IRS990/QuidProQuoContributionsInd00
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IRS990/ReconcilationRevenueExpnssAmt085331
IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0350378
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt05151670

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