Civic Intelligence

Persons Assuming Control of Their Enviro Nment Inc

990 • Fiscal year 2017 • EIN 37-1186225

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 08, 2017

1317 E Florida AvenueUrbana, IL 61801-6007

(217) 344-5433

Siviq Scores

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

Liabilities / Assets

89th percentile

0.70x

Higher debt load relative to assets than 89% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.40x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

74th percentile

$66,012

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

61st percentile

7.7%

Faster asset growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-13%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$303,644

Up $21,807 (+7.7%) from 2016

Net Assets

Down

$90,239

Down $54,775 (-38%) from 2016

Liabilities

Up

$213,405

Up $76,582 (+56%) from 2016

Revenue

Down

$531,520

Down $76,706 (-13%) from 2016

Expenses

Down

$586,296

Down $17,157 (-2.8%) from 2016

Net Income

Down

-$54,776

Down $59,549 (-1248%) from 2016

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0-$100KAssets 2015: $246,516Liabilities 2015: $106,275Net Assets 2015: $140,2412015Assets 2016: $281,837Liabilities 2016: $136,823Net Assets 2016: $145,0142016Assets 2017: $303,644Liabilities 2017: $213,405Net Assets 2017: $90,2392017Assets 2019: $201,665Liabilities 2019: $188,750Net Assets 2019: $12,9152019Assets 2020: $200,727Liabilities 2020: $174,918Net Assets 2020: $25,8092020Assets 2021: $194,600Liabilities 2021: $176,219Net Assets 2021: $18,3812021Assets 2022: $144,333Liabilities 2022: $156,810Net Assets 2022: -$12,4772022

Highlighted filing

2017

Assets$303,644
Liabilities$213,405
Net Assets$90,239

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2015: $700,555Expenses 2015: $716,696Net Income 2015: -$16,1412015Revenue 2016: $608,226Expenses 2016: $603,453Net Income 2016: $4,7732016Revenue 2017: $531,520Expenses 2017: $586,296Net Income 2017: -$54,7762017Revenue 2019: $672,857Expenses 2019: $714,286Net Income 2019: -$41,4292019Revenue 2020: $738,608Expenses 2020: $725,714Net Income 2020: $12,8942020Revenue 2021: $723,715Expenses 2021: $731,143Net Income 2021: -$7,4282021Revenue 2022: $668,081Expenses 2022: $698,939Net Income 2022: -$30,8582022

Highlighted filing

2017

Revenue$531,520
Expenses$586,296
Net Income-$54,776
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$531,520
Mission and Program Overview

Mission

Empower Disabled Persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$210,333$170,963▼ $39,370
Land, Buildings, and Equipment, Net$18,818$57,415▲ $38,597
Cash and Non-Interest-Bearing Accounts$37,791$56,632▲ $18,841
Prepaid Expenses and Deferred Charges$11,486$10,982▼ $504
Accounts Receivable$3,409$7,173▲ $3,764
Inventories for Sale or Use-$479-
Total Assets$281,837$303,644▲ $21,807
Liabilities
Other Liabilities$105,478$177,767▲ $72,289
Accounts Payable and Accrued Expenses$19,006$19,439▲ $433
Deferred Revenue$12,339$16,199▲ $3,860
Total Liabilities$136,823$213,405▲ $76,582
Net Assets / Fund Balance
Unrestricted Net Assets$140,371$85,596▼ $54,775
Temporarily Rstr Net Assets$4,643$4,643→ $0
Total Net Assets Fund Balance$145,014$90,239▼ $54,775
Total Liabilities and Net Assets / Fund Balance$281,837$303,644▲ $21,807

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$57,415$94,296$151,711
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Nancy McClellan-HickeyExecutive DirectorFT$50,006$16,006$66,012
Chris BergstrandAccountant-$1,575-$1,575

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$517,722
Program Service Revenue
$6,309
Investment Income
$3,470
Other Revenue
$4,019
All Other Contributions
$6,426
Change in Net Assets
$-54,776

Audited Revenue Reconciliation

Revenue per Audited Statements
$531,520
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$531,520
Total Revenue per Form 990
$531,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$418,653
Other Expenses$167,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,413$32,555-$233,968
Other Employee Benefits$57,712$20,036-$77,748
Current Officers, Directors, Trustees, and Key Employees$26,002$41,591-$67,593
Occupancy$49,639$14,629-$64,268
Payroll Taxes$30,921$8,423-$39,344
Office Expenses$22,258$5,071-$27,329
Depreciation Depletion$7,099$3,496-$10,595
Fees for Services Other$6,717$1,917-$8,634
Travel$6,994$773-$7,767
Fees for Services Accounting-$6,175-$6,175
All Other Expenses$3,123$1,504-$4,627
Insurance$2,996$562-$3,558
Other Expenses$2,357$886-$3,243
Advertising$2,584$57-$2,641
Interest-$2,629-$2,629
Total Functional Expenses$444,274$142,022$0$586,296

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$586,296
Total Expenses per Audited Statements$586,296
Total Expenses per Form 990$586,296
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
Operating Line of Credit$162,000
Capital Lease Obligation - Long Term$13,400
Notes Payable - Current$2,367
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The form is available at the board meeting before filing.

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

Annually each person places on file with PACE their compliance with the policy.

Form 990, Part VI, Section C, line 19

The forms are available at PACE's office.

Filing and Contact Details

Filer

Filer Name
Persons Assuming Control of Their Enviro
EIN
37-1186225
Phone
2173445433
Address
1317 E FLORIDA AVENUE, URBANA, IL 61801-6007

Signing Officer

Name
Nancy McClellan-Hickey
Title
Executive Director
Phone
2173445433
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nancy McClellan-Hickey
Formed
1985
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
13
Volunteers
18

Preparer

Firm
Kemper CPA Group LLP
Address
1701 Broadmoor Drive Ste 200, Champaign, IL 61821
Preparer
Luke Sparks
Phone
2173512073
Supplemental Narrative

Additional Explanations

Form 990, Part XI, line 9:

Rounding Adjustment 1.

Pt XII, Ln 2C

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

The Organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the Internal Revenue Code and is not classified by the Internal Revenue Service to be a private Organization under section 509(a) of the Internal Revenue Code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the 2017 fiscal year. The Organization files information tax returns in the U.S. Federal and Illinois jurisdictions. The Organization is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years ending prior to June 30, 2014.

Raw XML AppendixShowing 400 of 460 raw XML fields

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/Form990PartVIISectionAGrp/PersonNm0David Appleman
IRS990/Form990PartVIISectionAGrp/PersonNm1Fred Neubert
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IRS990/PYOtherExpensesAmt0175133
IRS990/PYOtherRevenueAmt0234
IRS990/PYProgramServiceRevenueAmt012920
IRS990/PYRevenuesLessExpensesAmt04773
IRS990/PYSalariesCompEmpBnftPaidAmt0428320
IRS990/PYTotalExpensesAmt0603453
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0608226
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-54776
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt013798
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0517722
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0594987
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0674971
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0712379
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0927062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03427121
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03470
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt085
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0104
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03679
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt06309
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt04019
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0234
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0304
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt012041
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt08790
IRS990ScheduleA/OtherIncome170Grp/TotalAmt025388
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99160
IRS990ScheduleA/PublicSupportPY170Pct00.98810
IRS990ScheduleA/PublicSupportTotal170Amt03427121
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0517722
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0594987
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0674971
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0712379
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0927062
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03427121
IRS990ScheduleA/TotalSupportAmt03456188
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt057415
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094296
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151711
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0586296
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02367
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1162000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt213400
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Notes Payable - Current
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Operating Line of Credit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Capital Lease Obligation - Long Term
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0531520
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the Internal Revenue Code and is not classified by the Internal Revenue Service to be a private Organization under section 509(a) of the Internal Revenue Code. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the 2017 fiscal year. The Organization files information tax returns in the U.S. Federal and Illinois jurisdictions. The Organization is no longer subject to U.S. federal, state, and local income tax examinations by tax authorities for years ending prior to June 30, 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt057415
IRS990ScheduleD/TotalExpensesPerForm990Amt0586296
IRS990ScheduleD/TotalLiabilityAmt0177767
IRS990ScheduleD/TotalRevenuePerForm990Amt0531520
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0531520
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0586296
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The form is available at the board meeting before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Annually each person places on file with PACE their compliance with the policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The forms are available at PACE's office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Rounding Adjustment 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The process has not changed from the prior year.
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 C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part XI, line 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Ln 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04643
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt04643
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0281837
IRS990/TotalAssetsEOYAmt0303644
IRS990/TotalAssetsGrp/BOYAmt0281837
IRS990/TotalAssetsGrp/EOYAmt0303644
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0517722
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0142022
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0444274
IRS990/TotalFunctionalExpensesGrp/TotalAmt0586296
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0136823
IRS990/TotalLiabilitiesEOYAmt0213405
IRS990/TotalLiabilitiesGrp/BOYAmt0136823
IRS990/TotalLiabilitiesGrp/EOYAmt0213405
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0145014
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt090239
IRS990/TotalOtherCompensationAmt016006
IRS990/TotalProgramServiceExpensesAmt0444274
IRS990/TotalProgramServiceRevenueAmt06309
IRS990/TotalReportableCompFromOrgAmt051581
IRS990/TotalRevenueGrp/ExclusionAmt00

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