Civic Intelligence

Child Protection Network

990 • Fiscal year 2018 • EIN 37-1280303

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 20, 2019

1701 E Empire St Suite 360Bloomington, IL 61704

(309) 445-2280

Siviq Scores

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

Liabilities / Assets

74th percentile

0.06x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

27th percentile

-7.2%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2017 to 2018

Assets

Up

$147,153

Up $147,153 from 2017

Net Assets

Up

$138,856

Up $138,856 from 2017

Liabilities

Up

$8,297

Up $8,297 from 2017

Revenue

Up

$131,160

Up $131,160 from 2017

Expenses

Up

$140,612

Up $140,612 from 2017

Net Income

Down

-$9,452

Down $9,452 from 2017

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2013: $326,566Liabilities 2013: $8,320Net Assets 2013: $318,2462013Assets 2014: $327,923Liabilities 2014: $9,465Net Assets 2014: $318,4582014Assets 2016: $244,173Liabilities 2016: $19,841Net Assets 2016: $224,3322016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $147,153Liabilities 2018: $8,297Net Assets 2018: $138,8562018Assets 2019: $124,499Liabilities 2019: $4,625Net Assets 2019: $119,8742019Assets 2020: $116,606Liabilities 2020: $21,304Net Assets 2020: $95,3022020Assets 2021: $139,292Liabilities 2021: $4,627Net Assets 2021: $134,6652021Assets 2022: $165,943Liabilities 2022: $14,297Net Assets 2022: $151,6462022Assets 2024: $152,774Liabilities 2024: $4,239Net Assets 2024: $148,5352024

Highlighted filing

2018

Assets$147,153
Liabilities$8,297
Net Assets$138,856

Operations Trend

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

$400K$200K$0-$200KRevenue 2013: $384,738Expenses 2013: $322,703Net Income 2013: $62,0352013Revenue 2014: $370,888Expenses 2014: $370,676Net Income 2014: $2122014Revenue 2016: $178,763Expenses 2016: $358,485Net Income 2016: -$179,7222016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $131,160Expenses 2018: $140,612Net Income 2018: -$9,4522018Revenue 2019: $116,536Expenses 2019: $135,635Net Income 2019: -$19,0992019Revenue 2020: $96,997Expenses 2020: $118,984Net Income 2020: -$21,9872020Revenue 2021: $144,752Expenses 2021: $107,828Net Income 2021: $36,9242021Revenue 2022: $151,517Expenses 2022: $141,752Net Income 2022: $9,7652022Revenue 2024: $136,005Expenses 2024: $162,088Net Income 2024: -$26,0832024

Highlighted filing

2018

Revenue$131,160
Expenses$140,612
Net Income-$9,452
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 20, 2019
Return Version
2018v3.1
Gross Receipts
$145,284
Mission and Program Overview

Mission

The Child Protection Network (CPN) is a main financial funder of the Childrens Advocacy Center and the Court Appointed Special Advocate (CASA) Program. CPN is a not-for-profit corporation that allows us to raise funds for the programs and direct services that are offered to child victims in partnership with McLean County and other affiliated agencies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$135,063$129,127▼ $5,936
Investments in Publicly Traded Securities$5,707$5,869▲ $162
Pledges and Grants Receivable-$5,587-
Cash and Non-Interest-Bearing Accounts$9,060$4,093▼ $4,967
Prepaid Expenses and Deferred Charges$1,122$2,477▲ $1,355
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$150,952$147,153▼ $3,799
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$1,560$8,297▲ $6,737
Total Liabilities$1,560$8,297▲ $6,737
Net Assets / Fund Balance
Unrestricted Net Assets$149,312$138,856▼ $10,456
Temporarily Rstr Net Assets$80--
Total Net Assets Fund Balance$149,392$138,856▼ $10,536
Total Liabilities and Net Assets / Fund Balance$150,952$147,153▼ $3,799
Compensation and Service Providers

Board Members and Trustees

NameTitle
Catherine PorterPresident
Ryan ScritchlowVice President
Steve LobbVice President
Allison BeehnerDirector
Greg SpencerDirector
Tristan BullingtonDirector
Walter LindbergDirector
Judy Kilbride DonzeSecretary
Sally BrumfieldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$80,044
Program Service Revenue
$39,343
Investment Income
$473
Other Revenue
$11,300
All Other Contributions
$61,770
Change in Net Assets
$-9,452

Audited Revenue Reconciliation

Revenue per Audited Statements
$131,160
Revenue Not Reported on Form 990
$-1,084
Total Revenue per Audited Statements
$130,076
Total Revenue per Form 990
$131,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$54,161
Salaries, Compensation, and Employee Benefits$49,181
Other Expenses$37,270
Total Fundraising Expense$6,991
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$54,161--$54,161
Other Salaries and Wages$36,500$9,186-$45,686
Fees for Services Accounting-$12,173-$12,173
Fees for Services Other-$4,500$300$4,800
Payroll Taxes$2,792$703-$3,495
Advertising$2,845--$2,845
Conferences and Meetings$2,696--$2,696
Insurance$300$2,331-$2,631
Information Technology-$2,110-$2,110
Other Expenses-$92$6,691$92
Total Functional Expenses$99,294$34,327$6,991$140,612

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$140,612
Total Expenses per Audited Statements$140,612
Total Expenses per Form 990$140,612
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
McLean CountyBloomington, IL-Child Advocacy Services$54,161
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$24,160
Fundraising Direct Expenses$14,124
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring Fundraiser$42,434$24,160$2,275$21,885
Total Events$42,434$24,160$14,124$10,036
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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
No
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 11B: Form 990 Review Process

The President and Treasurer review the Form 990 prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The Board of Directors approves and oversees any changes to the policy.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
Child Protection Network
EIN
37-1280303
Phone
3094452280
Address
1701 E Empire St Suite 360, Bloomington, IL 61704

Signing Officer

Name
Catherine Porter
Title
President
Signed
2019-06-20
Discuss with paid preparer
Yes

Organization Details

Formed
1991
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
15

Preparer

Firm
Striegel Knobloch & Company LLC CPAs
Address
115 W Jefferson Suite 200, Bloomington, IL 61701-3946
Preparer
Benjamin J Smith
Phone
3098294303
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

Accounting principles generally accepted in the United States of America require organization management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by applicable taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of December 31, 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are no audits for any tax periods in progress. Tax years prior to 2015 are closed.

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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt036500
IRS990/OtherSalariesAndWagesGrp/TotalAmt045686
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0703
IRS990/PayrollTaxesGrp/ProgramServicesAmt02792
IRS990/PayrollTaxesGrp/TotalAmt03495
IRS990/PensionPlanContributionsGrp/TotalAmt00
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Fundraising Fees
IRS990/ProgramServiceRevenueGrp/Desc1Government court fees
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128939
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128939
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IRS990/PYOtherRevenueAmt0996
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IRS990/PYRevenuesLessExpensesAmt0-74583
IRS990/PYSalariesCompEmpBnftPaidAmt08615
IRS990/PYTotalExpensesAmt0164557
IRS990/PYTotalRevenueAmt089974
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IRS990/QuidProQuoContriDisclInd0true
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-9452
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0230790
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IRS990ScheduleA/InvestmentIncomePYPct00.00550
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt031661
IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt06830
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt06830
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97040
IRS990ScheduleA/PublicSupportPY509Pct00.97700
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IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0523084
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0430543
IRS990ScheduleA/Total509Grp/TotalAmt01351258
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0145284
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0178763
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0540457
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IRS990/ScheduleBRequiredInd0true
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedAmt0-1084
IRS990ScheduleD/RevenueSubtotalAmt0131160
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require organization management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by applicable taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of December 31, 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are no audits for any tax periods in progress. Tax years prior to 2015 are closed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalRevenuePerForm990Amt0131160
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0140612
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt014124
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03190
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03190
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spring Fundraiser
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03640
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03640
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt042434
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt042434

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