Civic Intelligence

West Central Illinois Educational

EIN 37-1019920 • 501(c)3 • Springfield, IL

Profile

Providing public television broadcasting, primarily in educational services, to the West Central Illinois and Northeastern Missouri areas.

PO Box 6248Springfield, IL 62708

www.networkknowledge.tv

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

96th percentile

1.47x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

2.57x

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

501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

8th percentile

-39%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

77th percentile

$128,386

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

25th percentile

-8.0%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$3,308,833

Down $501,175 (-13%) from 2017

Liabilities

Up

$4,876,337

Up $247,602 (+5.3%) from 2017

Net Assets

Down

-$1,567,504

Down $748,777 (-91%) from 2017

Revenue

Down

$1,898,721

Down $164,214 (-8.0%) from 2017

Expenses

Down

$2,647,990

Down $14,560 (-0.5%) from 2017

Net Income

Down

-$749,269

Down $149,654 (-25%) from 2017

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0-$5.0MAssets 2010: $8,297,305Liabilities 2010: $5,051,722Net Assets 2010: $3,245,5832010Assets 2011: $7,897,895Liabilities 2011: $5,072,396Net Assets 2011: $2,825,4992011Assets 2012: $7,071,950Liabilities 2012: $4,957,214Net Assets 2012: $2,114,7362012Assets 2013: $6,472,903Liabilities 2013: $4,784,561Net Assets 2013: $1,688,3422013Assets 2014: $5,884,652Liabilities 2014: $4,861,719Net Assets 2014: $1,022,9332014Assets 2015: $5,167,344Liabilities 2015: $4,877,697Net Assets 2015: $289,6472015Assets 2016: $4,888,779Liabilities 2016: $5,108,169Net Assets 2016: -$219,3902016Assets 2017: $3,810,008Liabilities 2017: $4,628,735Net Assets 2017: -$818,7272017Assets 2018: $3,308,833Liabilities 2018: $4,876,337Net Assets 2018: -$1,567,5042018

Highlighted filing

2018

Assets$3,308,833
Liabilities$4,876,337
Net Assets-$1,567,504

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,959,9402010Expenses 2011: $2,916,8332011Expenses 2012: $2,852,7542012Expenses 2013: $2,850,7952013Revenue 2014: $2,247,950Expenses 2014: $2,913,997Net Income 2014: -$666,0472014Revenue 2015: $2,050,145Expenses 2015: $2,783,429Net Income 2015: -$733,2842015Revenue 2016: $2,292,223Expenses 2016: $2,801,200Net Income 2016: -$508,9772016Revenue 2017: $2,062,935Expenses 2017: $2,662,550Net Income 2017: -$599,6152017Revenue 2018: $1,898,721Expenses 2018: $2,647,990Net Income 2018: -$749,2692018

Highlighted filing

2018

Revenue$1,898,721
Expenses$2,647,990
Net Income-$749,269

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 20, 2019
Return Version
2017v2.3
Gross Receipts
$2,007,462
Mission and Program Overview

Mission

Providing public television broadcasting, primarily in educational services, to the West Central Illinois and Northeastern Missouri areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,296,461$2,837,055▼ $459,406
Cash and Non-Interest-Bearing Accounts$174,786$192,398▲ $17,612
Savings and Temporary Cash Investments$83,255--
Accounts Receivable$3,392$71,235▲ $67,843
Investments Other Securities$64,179$69,559▲ $5,380
Pledges and Grants Receivable$51,817$33,151▼ $18,666
Loans From Officers Directors$25,000$5,000▼ $20,000
Inventories for Sale or Use$4,124$4,124→ $0
Prepaid Expenses and Deferred Charges$5,144$1,166▼ $3,978
Total Assets$3,810,008$3,308,833▼ $501,175
Other Assets Total$126,850$100,145▼ $26,705
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,771,545$3,552,145▼ $219,400
Accounts Payable and Accrued Expenses$612,343$1,106,452▲ $494,109
Deferred Revenue$188,583$193,994▲ $5,411
Other Liabilities$31,264$18,746▼ $12,518
Total Liabilities$4,628,735$4,876,337▲ $247,602
Net Assets / Fund Balance
Unrestricted Net Assets$-818,727$-1,567,504▼ $748,777
Total Net Assets Fund Balance$-818,727$-1,567,504▼ $748,777
Total Liabilities and Net Assets / Fund Balance$3,810,008$3,308,833▼ $501,175

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,721,751$10,475,845$12,197,596
Buildings$984,429$470,192$1,454,621
Land$130,875-$130,875
Leasehold Improvements$0$60,136$60,136
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr Jerold GruebelPresident & CEOFT$128,386$128,386

Board Members and Trustees

NameTitle
Dr Keith R LapeChair
Steve Hopper1st Vice Chair
Keith Bradbury2nd Vice Chair
Brad BillingsDirector
Dr Dough RahnDirector
Dr Gregory MishkelDirector
Dr Victoria JohnsonDirector
Elwin BasquinDirector
Jack SharkeyDirector
Jenissa EzardDirector
Jil TracyDirector
Jim BroemmerDirector
Kathryn RansomDirector
Maria EckertDirector
Mark HannaDirector
Susan ShoemakerAssociate Secretary
Bill SleemanAssociate Treasurer
Theresa Faith CummingsSecretary
Patrick GervelerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,588,176
Program Service Revenue
$207,081
Investment Income
$67,317
Other Revenue
$36,147
All Other Contributions
$1,554,060
Change in Net Assets
$-749,269

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$33,314Fair Market Value
Other Non Cash Contri Table4$16,758Fair Market Value
Total Noncash Contributions5$50,072-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,898,721
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$138,327
Total Revenue per Audited Statements
$2,037,048
Total Revenue per Form 990
$1,898,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,128,184
Salaries, Compensation, and Employee Benefits$519,806
Total Fundraising Expense$86,129
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$516,204$16,013-$532,217
Other Salaries and Wages$264,911$47,787$47,787$360,485
Insurance$151,044$3,201-$154,245
Interest$139,023--$139,023
Office Expenses$77,796$45,408$7,531$130,735
Occupancy$113,614$8,431-$122,045
Current Officers, Directors, Trustees, and Key Employees$115,916--$115,916
Fees for Services Legal$104,751$2,138-$106,889
Fees for Services Other$65,758$21,919-$87,677
All Other Expenses$19,740$16,215$21,929$57,884
Payroll Taxes$30,171$3,771$3,771$37,713
Other Expenses$34,357$59,873-$34,357
Travel$14,627$2,090$4,179$20,896
Pension Plan Contributions$3,828$932$932$5,692
Advertising$5,402--$5,402
Total Functional Expenses$2,334,083$227,778$86,129$2,647,990

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,785,825
Expenses per Audited Statements$2,647,990
Total Expenses per Form 990$2,647,990
Expenses Not Reported on Form 990$137,835
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$25,900
Fundraising Gross Income$8,897
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$43,013$8,897$19,403$-10,506
Total Events$43,013$8,897$25,900$-17,003
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$25,000$5,000▼ $20,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred interest payable$13,179
Accrued loan interest$5,567
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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 11B

A copy of Form 990 is provided to the organization's governing body prior to filing.

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

An annual survey is completed.

Form 990, Part VI, Section B, line 15

CPB surveys of compensation of employees at other public TV and radio stations are used to determine compensation.

Form 990, Part VI, Section C, line 19

The organization maintains a public inspection file, as required by the FCC and CPB, which is available upon request.

Filing and Contact Details

Filer

Filer Name
West Central Illinois Educational
EIN
37-1019920
Phone
2174837887
Address
PO Box 6248, Springfield, IL 62708

Signing Officer

Name
Dr Jerold Gruebel
Title
President
Phone
2174837887
Signed
2019-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Jerold Gruebel
Formed
1976
Legal Domicile
Il
Voting Board Members
20
Independent Board Members
19
Employees
18
Volunteers
176

Preparer

Firm
Eck Schafer & Punke LLP
Address
227 South Seventh Street, Springfield, IL 62701
Preparer
Brent Leach
Phone
2175251111
Supplemental Narrative

Additional Explanations

Part XII Line 2C

A compiliation was completed for the current year, while in the prior year an audit was completed.

Financial Statement Notes

Part XI, Line 2D - Other Adjustments:

Special Events Direct Expenses Netted with Special Event Revenue 25,900. Rental Expenses Netted with Rental Income 82,841.

Part XII, Line 2D - Other Adjustments:

Special Events Direct Expenses Netted with Special Event Revenue 25,900. Rental Expenses Netted with Rental Income 82,841.

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IRS990/Form990PartVIISectionAGrp/TitleTxt32nd Vice Chair
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IRS990/PrincipalOfficerNm0Dr Jerold Gruebel
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