Civic Intelligence

Macon Resources Inc.

990 • Fiscal year 2017 • EIN 37-1224992

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 14, 2017

2121 Hubbard AvenueDecatur, IL 62526

(217) 875-1910

Siviq Scores

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

Liabilities / Assets

25th percentile

0.04x

Higher debt load relative to assets than 25% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.08x

Higher debt load relative to revenue than 25% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

46th percentile

1.9%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2017

Asset Growth

27th percentile

-1.3%

Faster asset growth than 27% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

31st percentile

-1.0%

Faster revenue growth than 31% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Down

$22,584,088

Down $288,253 (-1.3%) from 2016

Net Assets

Up

$21,663,318

Up $175,673 (+0.8%) from 2016

Liabilities

Down

$920,770

Down $463,926 (-34%) from 2016

Revenue

Down

$11,214,904

Down $114,154 (-1.0%) from 2016

Expenses

Up

$11,003,036

Up $216,160 (+2.0%) from 2016

Net Income

Down

$211,868

Down $330,314 (-61%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $19,439,432Liabilities 2011: $1,308,006Net Assets 2011: $18,131,4262011Assets 2012: $19,412,731Liabilities 2012: $1,226,000Net Assets 2012: $18,186,7312012Assets 2013: $19,516,466Liabilities 2013: $1,139,473Net Assets 2013: $18,376,9932013Assets 2014: $20,061,810Liabilities 2014: $1,325,272Net Assets 2014: $18,736,5382014Assets 2015: $22,004,460Liabilities 2015: $1,181,556Net Assets 2015: $20,822,9042015Assets 2016: $22,872,341Liabilities 2016: $1,384,696Net Assets 2016: $21,487,6452016Assets 2017: $22,584,088Liabilities 2017: $920,770Net Assets 2017: $21,663,3182017Assets 2018: $24,251,570Liabilities 2018: $1,667,598Net Assets 2018: $22,583,9722018Assets 2019: $24,126,231Liabilities 2019: $1,462,903Net Assets 2019: $22,663,3282019Assets 2020: $25,216,137Liabilities 2020: $2,975,243Net Assets 2020: $22,240,8942020Assets 2021: $25,094,647Liabilities 2021: $1,247,669Net Assets 2021: $23,846,9782021Assets 2022: $23,256,055Liabilities 2022: $1,171,989Net Assets 2022: $22,084,0662022Assets 2023: $23,055,775Liabilities 2023: $1,679,263Net Assets 2023: $21,376,5122023Assets 2024: $21,480,258Liabilities 2024: $1,927,190Net Assets 2024: $19,553,0682024Assets 2025: $21,478,724Liabilities 2025: $1,797,378Net Assets 2025: $19,681,3462025

Highlighted filing

2017

Assets$22,584,088
Liabilities$920,770
Net Assets$21,663,318

Operations Trend

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2011: $8,645,7832011Expenses 2012: $8,444,7062012Expenses 2013: $8,658,0142013Revenue 2014: $9,767,710Expenses 2014: $9,426,715Net Income 2014: $340,9952014Revenue 2015: $12,094,549Expenses 2015: $10,050,716Net Income 2015: $2,043,8332015Revenue 2016: $11,329,058Expenses 2016: $10,786,876Net Income 2016: $542,1822016Revenue 2017: $11,214,904Expenses 2017: $11,003,036Net Income 2017: $211,8682017Revenue 2018: $12,892,027Expenses 2018: $11,892,378Net Income 2018: $999,6492018Revenue 2019: $12,274,507Expenses 2019: $12,383,802Net Income 2019: -$109,2952019Revenue 2020: $11,132,087Expenses 2020: $11,835,834Net Income 2020: -$703,7472020Revenue 2021: $13,837,379Expenses 2021: $12,144,887Net Income 2021: $1,692,4922021Revenue 2022: $10,390,005Expenses 2022: $11,889,437Net Income 2022: -$1,499,4322022Revenue 2023: $12,257,861Expenses 2023: $12,968,884Net Income 2023: -$711,0232023Revenue 2024: $12,921,751Expenses 2024: $14,809,448Net Income 2024: -$1,887,6972024Revenue 2025: $15,091,101Expenses 2025: $15,009,676Net Income 2025: $81,4252025

Highlighted filing

2017

Revenue$11,214,904
Expenses$11,003,036
Net Income$211,868
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.1
Gross Receipts
$16,284,755
Mission and Program Overview

Mission

Macon resources, inc. (mri) provides comprehensive habilitative and rehabilitative training programs and support services to individuals (and the family of individuals) who have a developmental disability, mental illness, or other disabling condition. It is the goal of mri to empower the individuals it serves by maximizing their ability to live, work, and attend school in the least restrictive and most normalized, integrated environment possible. Further, mri seeks to enhance each individual's independence and quality of life.

Macon Resources, Inc. (MRI) provides comprehensive services and support which promote growth, independence and self-worth for children and adults with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$10,421,543$10,843,021▲ $421,478
Land, Buildings, and Equipment, Net$6,655,179$6,269,194▼ $385,985
Cash and Non-Interest-Bearing Accounts$3,150,356$2,251,189▼ $899,167
Accounts Receivable$1,876,758$1,966,697▲ $89,939
Inventories for Sale or Use$757,352$1,091,788▲ $334,436
Prepaid Expenses and Deferred Charges$11,153$10,319▼ $834
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$22,872,341$22,584,088▼ $288,253
Other Assets Total$0$151,880▲ $151,880
Liabilities
Accounts Payable and Accrued Expenses$1,384,696$920,770▼ $463,926
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,384,696$920,770▼ $463,926
Net Assets / Fund Balance
Unrestricted Net Assets$21,455,590$21,648,332▲ $192,742
Temporarily Rstr Net Assets$32,055$14,986▼ $17,069
Permanently Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$21,487,645$21,663,318▲ $175,673
Total Liabilities and Net Assets / Fund Balance$22,872,341$22,584,088▼ $288,253

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,938,832$6,761,926$11,700,758
Equipment$965,545$4,461,224$5,426,769
Land$362,722-$362,722
Other Land Buildings$2,095$301,734$303,829

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$12,444,769$400,000▲ $27,608-$12,872,377
2015$12,075,355$200,000▲ $169,414-$12,444,769
2014$11,788,758$100,000▲ $186,597-$12,075,355
2013$10,819,382$775,000▲ $194,376-$11,788,758
2012$10,480,553$300,000▲ $38,829-$10,819,382
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dreux LewandowskiExecutive DirectorFT$109,260$6,556$115,816

Board Members and Trustees

NameTitle
John MicklerPresident
Karen WoodsVice President
Allen KilzerDirector
Chris FunkDirector
Douglas DehorityDirector
Gayle HannekenDirector
Heman MallampalliDirector
LuAnne WestbrookDirector
Matt JohnsonDirector
Matt SekoskeyDirector
Matthew BriggsDirector
Mike BoliekDirector
Terry KearneyDirector
Barbra NadlerSecretary
Michael BrehemyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$431,976
Program Service Revenue
$6,675,557
Investment Income
$60,935
Other Revenue
$4,046,436
All Other Contributions
$92,894
Change in Net Assets
$211,868

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,214,904
Revenue Not Reported on Form 990
$5,023,488
Total Revenue per Audited Statements
$16,238,392
Total Revenue per Form 990
$11,214,904
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$8,377,096
Other Expenses$2,625,940
Total Fundraising Expense$52,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,041,396$646,345$27,326$5,715,067
Other Employee Benefits$1,515,325$194,276$8,213$1,717,814
Occupancy$715,833$91,775$3,880$811,488
Office Expenses$502,457$64,419$2,723$569,599
Payroll Taxes$469,993$60,257$2,547$532,797
Depreciation Depletion$434,396$55,693$2,355$492,444
Travel$322,808$41,386$1,750$365,944
Pension Plan Contributions$260,758$33,431$1,413$295,602
Fees for Services Other$211,130$27,068$1,145$239,343
Current Officers, Directors, Trustees, and Key Employees-$115,816-$115,816
Insurance$33,536$4,300$182$38,018
Advertising$16,180$2,074$88$18,342
Other Expenses$11,513$1,475$62$13,050
Conferences and Meetings$9,260$1,187$50$10,497
All Other Expenses$8,854$1,136$48$10,038
Total Functional Expenses$9,603,875$1,347,105$52,056$11,003,036

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$16,062,719
Expenses per Audited Statements$11,003,036
Total Expenses per Form 990$11,003,036
Expenses Not Reported on Form 990$5,059,683
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$31,485
Fundraising Gross Income$19,320
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Craft Beer Fest$20,931$12,975$1,928$11,047
Overcome Obstac$40,802$365$1,948$-1,583
Total Events$80,638$19,320$31,485$-12,165
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
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, Part VI, Line 11

PROCESS TO REVIEW 990 The Form 990 was presented to the finance committee for review and approval.

Form 990, Part VI, Line 12C

ORGANIZATION'S PRACTICE FOR MONITORING COMPLIANCE Compliance with the Corporate Conduct Policy is monitored and enforced by the Corporate Compliance Committee which audits and meets quarterly or sooner if needed. All Macon Resources, Inc. employees received initial training within one year following implementation of the Plan. All concerned personnel receive updated general education and information annually. All new employees receive initial conduct training as part of their general and/or departmental orientation program which included a copy of this Plan.

Form 990, Part VI, Line 19

AVAILABILITY OF DOCUMENTS TO THE PUBLIC Macon Resources, Inc. has a Corporate Conduct Policy that promotes full compliance with all legal duties and assures the ethical conduct of all officers and employees. The plan is available to stakeholders by request to the Executive Director. Financial statements will be provided to appropriate funders and regulatory agents on request. The 990 is available to the public through Guidestar, an online database used to gather and publicize information about nonprofit organizations.

Form 990, Part VI, Line 15A

PROCESS TO SET COMPENSATION FOR EXECUTIVE DIRECTOR The Executive Director shall be evaluated for performance at the end of the fiscal year by the Executive Committee comprised of the President, Vice President, Secretary and Treasurer of the Board of Director's. Performance goals are based on the strategic goals of the organization which include financial stability, service quality, workplace culture and growth/development. The Executive Committee records progress in these areas on the Executive Director's evaluation form. The Committee will review the current compensation for the Executive Director annually. Compensation for performance shall be based on prevailing state and regional wage surveys for executive positions in comparable sized agencies. Documentation of these surveys will be recorded in the Committee minutes. The Executive Committee shall present the outcomes of the evaluation to the Board at the August meeting. The committee will also present any recommendations to the executive director's compensation package for ratification by the full Board.

Filing and Contact Details

Filer

Filer Name
Macon Resources Inc
EIN
37-1224992
In Care Of
% DREUX LEWANDOWSKI EXEC DIR
Phone
2178751910
Address
2121 Hubbard Avenue, Decatur, IL 62526

Signing Officer

Name
Amy Bliefnick
Title
Executive Director
Phone
2178751910
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Bliefnick
Formed
1988
Legal Domicile
Il
Voting Board Members
15
Independent Board Members
15
Employees
592
Volunteers
100

Preparer

Firm
Bkd Llp
Address
225 N WATER ST SUITE 400, DECATUR, IL 62523
Preparer
Deborah Watts
Phone
2174292411
Supplemental Narrative

Financial Statement Notes

Part V, Line 4

ENDOWMENT FUNDS The Organization has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to programs and other items supported by its endowment while seeking to maintain the purchasing power of the endowment. The Organization's endowment assets include those assets of board-designated endowment funds. Under the Organization's policies, endowment assets are invested using sound investment strategies to assure maximum return on investments. The Organization targets a diversified asset allocation that places a greater emphasis on highly rated fixed income investments. The results of the investment portfolios and the Organization's cash balances are reviewed quarterly to determine if any funds will be set aside for purpose of retirement of debt and funding depreciation. During annual budgeting, management and the board of directors assesses the amounts to be appropriated for expenditure.

Part XI, Line 2D & Part XII, Line 2D

Other reconciling items cost of goods sold $5,025,330 special event expense $31,485 loss on sale of assets $2,868 total $5,059,683

Part X, Line 2

Fin 48 footnote management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/MissionDesc0MACON RESOURCES, INC. (MRI) PROVIDES COMPREHENSIVE HABILITATIVE AND REHABILITATIVE TRAINING PROGRAMS AND SUPPORT SERVICES TO INDIVIDUALS (AND THE FAMILY OF INDIVIDUALS) WHO HAVE A DEVELOPMENTAL DISABILITY, MENTAL ILLNESS, OR OTHER DISABLING CONDITION. IT IS THE GOAL OF MRI TO EMPOWER THE INDIVIDUALS IT SERVES BY MAXIMIZING THEIR ABILITY TO LIVE, WORK, AND ATTEND SCHOOL IN THE LEAST RESTRICTIVE AND MOST NORMALIZED, INTEGRATED ENVIRONMENT POSSIBLE. FURTHER, MRI SEEKS TO ENHANCE EACH INDIVIDUAL'S INDEPENDENCE AND QUALITY OF LIFE.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$21.5$1.80$19.7$15.1$15.0$0.08
2024Detailed filing. Detailed filing data is available for this year.$21.5$1.93$19.6$12.9$14.8$1.89
2023Detailed filing. Detailed filing data is available for this year.$23.1$1.68$21.4$12.3$13.0$0.71
2022Detailed filing. Detailed filing data is available for this year.$23.3$1.17$22.1$10.4$11.9$1.50
2021Detailed filing. Detailed filing data is available for this year.$25.1$1.25$23.8$13.8$12.1$1.69
2020Detailed filing. Detailed filing data is available for this year.$25.2$2.98$22.2$11.1$11.8$0.70
2019Detailed filing. Detailed filing data is available for this year.$24.1$1.46$22.7$12.3$12.4$0.11
2018Detailed filing. Detailed filing data is available for this year.$24.3$1.67$22.6$12.9$11.9$1.00
2017Detailed filing. Detailed filing data is available for this year.$22.6$0.92$21.7$11.2$11.0$0.21
2016Detailed filing. Detailed filing data is available for this year.$22.9$1.38$21.5$11.3$10.8$0.54
2015Detailed filing. Detailed filing data is available for this year.$22.0$1.18$20.8$12.1$10.1$2.04
2014Detailed filing. Detailed filing data is available for this year.$20.1$1.33$18.7$9.77$9.43$0.34
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.5$1.14$18.4$8.66
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$1.23$18.2$8.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.4$1.31$18.1$8.65