Civic Intelligence

Prevention First Inc.

990 • Fiscal year 2020 • EIN 37-1225690

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 03, 2020

2800 Montvale DriveSpringfield, IL 62704

(217) 793-7353

Siviq Scores

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

Liabilities / Assets

88th percentile

0.74x

Higher debt load relative to assets than 88% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

77th percentile

0.50x

Higher debt load relative to revenue than 77% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

37th percentile

-0.1%

Higher net margin than 37% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

88th percentile

$178,935

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

71st percentile

15%

Faster revenue growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,122,454

Up $91,757 (+3.0%) from 2019

Net Assets

Down

$798,229

Down $2,179 (-0.3%) from 2019

Liabilities

Up

$2,324,225

Up $93,936 (+4.2%) from 2019

Revenue

Up

$4,646,588

Up $614,448 (+15%) from 2019

Expenses

Up

$4,649,294

Up $733,792 (+19%) from 2019

Net Income

Down

-$2,706

Down $119,344 (-102%) from 2019

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2016: $2,326,677Liabilities 2016: $1,660,330Net Assets 2016: $666,3472016Assets 2017: $2,284,405Liabilities 2017: $1,507,871Net Assets 2017: $776,5342017Assets 2018: $2,420,572Liabilities 2018: $1,743,565Net Assets 2018: $677,0072018Assets 2019: $3,030,697Liabilities 2019: $2,230,289Net Assets 2019: $800,4082019Assets 2020: $3,122,454Liabilities 2020: $2,324,225Net Assets 2020: $798,2292020Assets 2021: $3,591,006Liabilities 2021: $2,770,783Net Assets 2021: $820,2232021Assets 2022: $4,388,666Liabilities 2022: $3,575,743Net Assets 2022: $812,9232022Assets 2023: $4,375,158Liabilities 2023: $3,316,732Net Assets 2023: $1,058,4262023Assets 2024: $3,767,783Liabilities 2024: $2,823,342Net Assets 2024: $944,4412024Assets 2025: $2,798,412Liabilities 2025: $2,542,839Net Assets 2025: $255,5732025

Highlighted filing

2020

Assets$3,122,454
Liabilities$2,324,225
Net Assets$798,229

Operations Trend

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

$15M$10M$5.0M$0-$5.0MRevenue 2016: $2,478,102Expenses 2016: $2,379,462Net Income 2016: $98,6402016Revenue 2017: $2,865,630Expenses 2017: $2,780,933Net Income 2017: $84,6972017Revenue 2018: $3,162,910Expenses 2018: $3,277,858Net Income 2018: -$114,9482018Revenue 2019: $4,032,140Expenses 2019: $3,915,502Net Income 2019: $116,6382019Revenue 2020: $4,646,588Expenses 2020: $4,649,294Net Income 2020: -$2,7062020Revenue 2021: $6,778,253Expenses 2021: $6,756,259Net Income 2021: $21,9942021Revenue 2022: $8,284,503Expenses 2022: $8,291,803Net Income 2022: -$7,3002022Revenue 2023: $11,614,306Expenses 2023: $11,368,803Net Income 2023: $245,5032023Revenue 2024: $13,229,303Expenses 2024: $13,343,288Net Income 2024: -$113,9852024Revenue 2025: $8,680,379Expenses 2025: $9,369,247Net Income 2025: -$688,8682025

Highlighted filing

2020

Revenue$4,646,588
Expenses$4,649,294
Net Income-$2,706
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 3, 2020
Return Version
2019v5.1
Gross Receipts
$4,722,655
Mission and Program Overview

Mission

We equip communities with resources and support to build pathways that prevent substance misuse and promote safety and lasting well-being for all through training, education, and partnerships.

Prevention First advances efforts to promote health behaviors and prevent substance misuse in every community through a variety of evidence-based and collaborative approaches, including training, support, and public awareness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,074,312$1,747,670▲ $673,358
Land, Buildings, and Equipment, Net$1,227,035$1,182,970▼ $44,065
Savings and Temporary Cash Investments$702,069$181,676▼ $520,393
Prepaid Expenses and Deferred Charges$27,281$10,138▼ $17,143
Total Assets$3,030,697$3,122,454▲ $91,757
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,240,410$1,495,003▲ $254,593
Accounts Payable and Accrued Expenses$950,251$799,886▼ $150,365
Deferred Revenue$39,101$29,336▼ $9,765
Other Liabilities$527$0▼ $527
Total Liabilities$2,230,289$2,324,225▲ $93,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$800,408$798,229▼ $2,179
Total Net Assets Fund Balance$800,408$798,229▼ $2,179
Total Liabilities and Net Assets / Fund Balance$3,030,697$3,122,454▲ $91,757

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$867,271$374,289$1,241,560
Equipment$699$351,983$352,682
Land$315,000-$315,000
Other Land Buildings$0$196,565$196,565
Leasehold Improvements$0$25,628$25,628
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Karel HomrigExecutive DirectorFT$157,950$20,985$178,935
Lisa AndrewControllerFT$99,918$12,312$112,230

Board Members and Trustees

NameTitle
Liz AquinoChairperson
Nate RobertsPast Chairperson
Michael DiazVice Chairperson
Colin CordwellMember
Diana DerigeMember
Fausto LopezMember
Jeff CoxMember
Xadrian McCravenMember
Michael VarlottaSecretary
Jill GroveTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$4,598,500
Program Service Revenue
$0
Investment Income
$472
Other Revenue
$47,616
All Other Contributions
$53,681
Change in Net Assets
$-2,706

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,646,588
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$76,594
Total Revenue per Audited Statements
$4,723,182
Total Revenue per Form 990
$4,646,588
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,558,621
Salaries, Compensation, and Employee Benefits$2,090,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$1,252,881$114,925-$1,367,806
Other Salaries and Wages$1,141,992$221,665-$1,363,657
Office Expenses$272,062$48,403-$320,465
Other Employee Benefits$250,061$49,872-$299,933
Current Officers, Directors, Trustees, and Key Employees$253,427$37,868-$291,295
Occupancy$208,195$19,960-$228,155
Advertising$181,121--$181,121
Information Technology$87,787$51,948-$139,735
Payroll Taxes$114,563$21,225-$135,788
Travel$98,191$17,575-$115,766
Interest$42,116$1,893-$44,009
Depreciation Depletion$27,793$2,575-$30,368
Other Expenses$27,788$6,722-$27,788
All Other Expenses$4,127$13,767-$17,894
Fees for Services Accounting-$6,554-$6,554
Fees for Services Legal-$10-$10
Total Functional Expenses$4,019,284$630,010$0$4,649,294

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,725,361
Expenses per Audited Statements$4,649,294
Total Expenses per Form 990$4,649,294
Expenses Not Reported on Form 990$76,067
Expenses Not Reported on Financial Statements$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

Bond Issues

BondIssuerIssuedIssue PricePurpose
AThe County of Sangamon Illinois2009-07-31$1,240,000Qualified Non-Hospital Bond

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,240,000---

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
Yes
Corrective action procedures
No
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 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
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 the Form 990 is provided to the organization's governing body for their review before it is filed.

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

Employees are required to agree to the conflict of interest policy each time an updated version of the employee handbook is released. A conflict of interest motion is included with every meeting agenda and board members are required to review and abstain from any agenda item that they may have a conflict with.

Form 990, Part VI, Section B, line 15

All employees' compensation amounts are generated by an outside third party. When positions change, the job description is updated and sent to the outside consulting firm, who then compares the description to a pool of other organizations similar in nature. The consulting firm then returns a specific pay grade, with a minimum/maximum salary range. The exact salary is determined by the human resources department.

Form 990, Part VI, Section C, line 19

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

Filing and Contact Details

Filer

Filer Name
Prevention First Inc
EIN
37-1225690
Phone
2177937353
Address
2800 MONTVALE DRIVE, SPRINGFIELD, IL 62704

Signing Officer

Name
Karel Homrig
Title
Executive Director
Phone
2177937353
Signed
2020-12-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Karel Homrig
Formed
1988
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
10
Employees
22
Volunteers
10

Preparer

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

Additional Explanations

Form 990, Part IX, line 11G

Other professional services: Program service expenses 1,252,881. Management and general expenses 114,925. Fundraising expenses 0. Total expenses 1,367,806.

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Financial Statement Notes

Part X, Line 2:

Prevention First, Inc. follows the requirements related to accounting for uncertainty in income taxes. This guidance sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2020 were reviewed, and it was determined that no provision for uncertain tax positions is required.

Part XI, Line 2D - Other Adjustments:

Rental expenses netted with rental income 76,067. Fundraising expenses netted with fundraising revenue

Part XII, Line 2D - Other Adjustments:

Rental expenses netted with rental income 76,067. Fundraising expenses netted with fundraising revenue

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IRS990/MissionDesc0Prevention First advances efforts to promote health behaviors and prevent substance misuse in every community through a variety of evidence-based and collaborative approaches, including training, support, and public awareness.
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IRS990/OtherExpensesGrp/Desc1Employee Education
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IRS990/PrincipalOfficerNm0Karel Homrig
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IRS990/ProgSrvcAccomActy2Grp/Desc0Substance Use Treatment Training and Technical Assistance (SUT) provides training and technical assistance to state-funded substance use disorder licensed treatment facilities.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0648593
IRS990/ProgSrvcAccomActy3Grp/Desc0Opioid (Opioid) develops and implements a statewide communications campaign to prevent opioid misuse and reduce stigma.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0497796
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Substance Abuse Training to Department of Corrections (DOC)- coordinates DOC personnel to become certified addictions counselors so that they can provide treatment services to inmates and those on probation and integrating back into the community.
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Teen Pregnancy Prevention (TPP)- broker and deliver training to community-based organizations funded by the State to deliver teen pregnancy prevention programs.
IRS990/ProgSrvcAccomActyOtherGrp/Desc2Prevention First provided conference planning and logistical support in hosting a statewide WIC conference.
IRS990/ProgSrvcAccomActyOtherGrp/Desc3Alcohol Policy Resource Center (APRC)-provides training, technical assistance, and support to municipalities, law enforcement, and community coalitions to affect the local alcohol environment through the development and implementation of effective policies.
IRS990/ProgSrvcAccomActyOtherGrp/Desc4Regional Traffic Safety Resource Center (RTSRC) - encompasses 22 counties in the Southeast part of the State including Williamson County which falls in the Illinois Department of Transportation 23 County Model. The RTSRC works to reduce the death and injury rates on Illinois roads and highways.
IRS990/ProgSrvcAccomActyOtherGrp/Desc5Illinois Students Against Destructive Decisions (SADD) - supports National SADD's mission by providing training, technical assistance and tools to students and school SADD chapters to deal with the issues of underage drinking, other drug use, risky and impaired driving, and other destructive decisions.
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