Civic Intelligence

Leu CIVIC Center Inc

EIN 37-1056779 • 501(c)3 • Mascoutah, IL

Profile

A united way agency, provides a safe place for sturctured family support services and recreational activities based on the needs and interests of all members of the agency and community regardless of gender, ability level, or financial condition. The community and family support services provides for a blending of human diversity; creates harmony and unity of purpose for all. The center plans, organizes, and executes recreational, social, and family support activities to bring people together, build friendships, foster a strong sense of belonging to the community and develop community pride for the betterment of the community as a whole.

213 North Market St PO Box 16Mascoutah, IL 62258

www.leuciviccenter.net

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.09x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

71st percentile

16%

Higher net margin than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

74th percentile

17%

Faster asset growth than 74% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

71st percentile

18%

Faster revenue growth than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Up

$368,536

Up $50,675 (+16%) from 2023

Liabilities

Up

$25,048

Up $3,600 (+17%) from 2023

Net Assets

Up

$343,488

Up $47,075 (+16%) from 2023

Revenue

Up

$288,552

Up $51,877 (+22%) from 2023

Expenses

Up

$241,477

Up $40,758 (+20%) from 2023

Net Income

Up

$47,075

Up $11,119 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2017: $334,893Liabilities 2017: $36,611Net Assets 2017: $298,2822017Assets 2018: $292,328Liabilities 2018: $33,163Net Assets 2018: $259,1652018Assets 2019: $251,930Liabilities 2019: $19,890Net Assets 2019: $232,0402019Assets 2020: $235,549Liabilities 2020: $21,925Net Assets 2020: $213,6242020Assets 2021: $243,375Liabilities 2021: $19,238Net Assets 2021: $224,1372021Assets 2022: $269,194Liabilities 2022: $8,737Net Assets 2022: $260,4572022Assets 2023: $317,861Liabilities 2023: $21,448Net Assets 2023: $296,4132023Assets 2024: $368,536Liabilities 2024: $25,048Net Assets 2024: $343,4882024

Highlighted filing

2024

Assets$368,536
Liabilities$25,048
Net Assets$343,488

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2017: $241,860Expenses 2017: $281,709Net Income 2017: -$39,8492017Revenue 2018: $235,697Expenses 2018: $274,814Net Income 2018: -$39,1172018Revenue 2019: $234,072Expenses 2019: $261,197Net Income 2019: -$27,1252019Revenue 2020: $243,714Expenses 2020: $262,130Net Income 2020: -$18,4162020Revenue 2021: $233,365Expenses 2021: $222,852Net Income 2021: $10,5132021Revenue 2022: $206,211Expenses 2022: $169,891Net Income 2022: $36,3202022Revenue 2023: $236,675Expenses 2023: $200,719Net Income 2023: $35,9562023Revenue 2024: $288,552Expenses 2024: $241,477Net Income 2024: $47,0752024

Highlighted filing

2024

Revenue$288,552
Expenses$241,477
Net Income$47,075

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 29, 2025
Return Version
2024v5.0
Gross Receipts
$288,552
Mission and Program Overview

Mission

A united way agency, provides a safe place for sturctured family support services and recreational activities based on the needs and interests of all members of the agency and community regardless of gender, ability level, or financial condition. The community and family support services provides for a blending of human diversity; creates harmony and unity of purpose for all. The center plans, organizes, and executes recreational, social, and family support activities to bring people together, build friendships, foster a strong sense of belonging to the community and develop community pride for the betterment of the community as a whole.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$163,427$216,450▲ $53,023
Pledges and Grants Receivable$104,139$104,136▼ $3
Land, Buildings, and Equipment, Net$50,295$47,950▼ $2,345
Total Assets$317,861$368,536▲ $50,675
Liabilities
Deferred Revenue$12,923$15,385▲ $2,462
Accounts Payable and Accrued Expenses$8,525$9,663▲ $1,138
Total Liabilities$21,448$25,048▲ $3,600
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$192,274$239,352▲ $47,078
Net Assets With Donor Restrictions$104,139$104,136▼ $3
Total Net Assets Fund Balance$296,413$343,488▲ $47,075
Total Liabilities and Net Assets / Fund Balance$317,861$368,536▲ $50,675

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$45,633$139,010$184,643
Equipment$2,317$38,830$41,147
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jenna SmithExecutive DiPT$34,774$34,774

Board Members and Trustees

NameTitle
Chris BandrePresident
Adam VegaBoard Member
Cheryl OrletBoard Member
Dan PetersBoard Member
Joel PikoraBoard Member
Ryan GassBoard Member
Sharon HopkinsBoard Member
Stan HatfieldBoard Member
Karen DeteringSecretary
Jeremy BearthTreasurer
Chasidy SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$183,136
Program Service Revenue
$79,558
Investment Income
$5,478
Other Revenue
$20,380
All Other Contributions
$28,341
Change in Net Assets
$47,075

Audited Revenue Reconciliation

Revenue per Audited Statements
$288,552
Total Revenue per Audited Statements
$288,552
Total Revenue per Form 990
$288,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,095
Salaries, Compensation, and Employee Benefits$112,382
Total Fundraising Expense$4,973
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,917$7,426$2,277$69,620
Fees for Services Other$38,318--$38,318
Current Officers, Directors, Trustees, and Key Employees$27,819$5,216$1,739$34,774
Occupancy$33,574--$33,574
Depreciation Depletion$8,733--$8,733
Payroll Taxes$6,714$967$307$7,988
Fees for Services Accounting-$5,240-$5,240
Office Expenses$573$861-$1,434
Other Expenses$788$388$650$1,176
Conferences and Meetings$580$286-$866
Total Functional Expenses$210,501$26,003$4,973$241,477

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$241,477
Total Expenses per Audited Statements$241,477
Total Expenses per Form 990$241,477
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,089
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
Annual disclosure for covered persons
Yes
Audit committee
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
No
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

Board approves the form before it is signed and filed by appropriate officers.

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

The board and executive director discuss the business relationships of each member and any changes on at least an annual basis. Potential conflicts are avoided by business practices.

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

The board reviews the salary of similar sized organizations and awards compensation based on funding and budgets.

Form 990, Page 6, Part VI, Line 19

All documents are available upon request and are posted on the state's website for charitable organizations.

Filing and Contact Details

Filer

Filer Name
Leu Civic Center Inc
EIN
37-1056779
Phone
6185662175
Address
213 NORTH MARKET ST PO BOX 16, MASCOUTAH, IL 62258

Signing Officer

Name
Chris Bandre
Title
President
Phone
6185662175
Signed
2025-08-29

Organization Details

Principal Officer
Chris Bandre
Formed
1978
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
290

Preparer

Firm
Cj Schlosser & Company LLC
Address
233 E CENTER DR, ALTON, IL 62002-5931
Preparer
Patricia Shrewsberry
Phone
6184657717
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

A united way agency, provides a safe place for sturctured family support services and recreational activities based on the needs and interests of all members of the agency and community regardless of gender, ability level, or financial condition. The community and family support services provides for a blending of human diversity; creates harmony and unity of purpose for all. The center plans, organizes, and executes recreational, social, and family support activities to bring people together, build friendships, foster a strong sense of belonging to the community and develop community pride for the betterment of the community as a whole.

Form 990, Part IX, Line 11G

Instructor fees 38,318 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The civic center operates exclusively for non-profit purposes and is exempt from federal income tax under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been reflected in the accompanying financial statements. The civic center has adopted the provisions of fasb asc 740-10-25 (formerly fasb interpretation no. 48, accounting for uncertainty in income taxes an interpretation of fasb no. 109) requiring disclosure of uncertain tax positions. There has been no interest or penalties recognized in the statement of financial position nor in the statement of activities, related to uncertain tax positions. In addition, no tax positions exist for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly increase or decrease within the next 12 months. The only tax years open for irs purposes as of december 31, 2024 are the past three ended december 31, 2023, 2022 and 2021. The civic center evaluates any uncertain tax positions on a continual basis through review of its policies and procedures and discussions with outside experts.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CIVIC CENTER OPERATES EXCLUSIVELY FOR NON-PROFIT PURPOSES AND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE CIVIC CENTER HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10-25 (FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AN INTERPRETATION OF FASB NO. 109) REQUIRING DISCLOSURE OF UNCERTAIN TAX POSITIONS. THERE HAS BEEN NO INTEREST OR PENALTIES RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION NOR IN THE STATEMENT OF ACTIVITIES, RELATED TO UNCERTAIN TAX POSITIONS. IN ADDITION, NO TAX POSITIONS EXIST FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY INCREASE OR DECREASE WITHIN THE NEXT 12 MONTHS. THE ONLY TAX YEARS OPEN FOR IRS PURPOSES AS OF DECEMBER 31, 2024 ARE THE PAST THREE ENDED DECEMBER 31, 2023, 2022 AND 2021. THE CIVIC CENTER EVALUATES ANY UNCERTAIN TAX POSITIONS ON A CONTINUAL BASIS THROUGH REVIEW OF ITS POLICIES AND PROCEDURES AND DISCUSSIONS WITH OUTSIDE EXPERTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A UNITED WAY AGENCY, PROVIDES A SAFE PLACE FOR STURCTURED FAMILY SUPPORT SERVICES AND RECREATIONAL ACTIVITIES BASED ON THE NEEDS AND INTERESTS OF ALL MEMBERS OF THE AGENCY AND COMMUNITY REGARDLESS OF GENDER, ABILITY LEVEL, OR FINANCIAL CONDITION. THE COMMUNITY AND FAMILY SUPPORT SERVICES PROVIDES FOR A BLENDING OF HUMAN DIVERSITY; CREATES HARMONY AND UNITY OF PURPOSE FOR ALL. THE CENTER PLANS, ORGANIZES, AND EXECUTES RECREATIONAL, SOCIAL, AND FAMILY SUPPORT ACTIVITIES TO BRING PEOPLE TOGETHER, BUILD FRIENDSHIPS, FOSTER A STRONG SENSE OF BELONGING TO THE COMMUNITY AND DEVELOP COMMUNITY PRIDE FOR THE BETTERMENT OF THE COMMUNITY AS A WHOLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD APPROVES THE FORM BEFORE IT IS SIGNED AND FILED BY APPROPRIATE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD AND EXECUTIVE DIRECTOR DISCUSS THE BUSINESS RELATIONSHIPS OF EACH MEMBER AND ANY CHANGES ON AT LEAST AN ANNUAL BASIS. POTENTIAL CONFLICTS ARE AVOIDED BY BUSINESS PRACTICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD REVIEWS THE SALARY OF SIMILAR SIZED ORGANIZATIONS AND AWARDS COMPENSATION BASED ON FUNDING AND BUDGETS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL DOCUMENTS ARE AVAILABLE UPON REQUEST AND ARE POSTED ON THE STATE'S WEBSITE FOR CHARITABLE ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5INSTRUCTOR FEES 38,318 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
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