Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
EIN 37-1299551 • 501(c)3 • Decatur, IL
Profile
Assistance to disabled persons.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
85th percentile
Higher top officer pay than 85% of similar nonprofits.
Top officer pay equals 15.0% of source-year revenue.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Assets
Up$572,554
Up $328,867 (+135%) from 2022
Liabilities
Up$429,895
Up $409,112 (+1968%) from 2022
Net Assets
Down$142,659
Down $80,245 (-36%) from 2022
Revenue
Down$633,625
Down $2,343 (-0.4%) from 2022
Expenses
Up$645,981
Up $12,999 (+2.1%) from 2022
Net Income
Down-$12,356
Down $15,342 (-514%) from 2022
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Assistance to disabled persons.
Assist those with disabilities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Pledges and Grants Receivable | $52,968 | $68,996 | ▲ $16,028 |
| Land, Buildings, and Equipment, Net | $50,630 | $35,858 | ▼ $14,772 |
| Cash and Non-Interest-Bearing Accounts | $39,083 | $29,438 | ▼ $9,645 |
| Prepaid Expenses and Deferred Charges | $22,344 | $25,174 | ▲ $2,830 |
| Total Assets | $604,413 | $572,554 | ▼ $31,859 |
| Other Assets Total | $439,388 | $413,088 | ▼ $26,300 |
| Liabilities | |||
| Other Liabilities | $439,388 | $413,088 | ▼ $26,300 |
| Accounts Payable and Accrued Expenses | $8,765 | $15,562 | ▲ $6,797 |
| Deferred Revenue | $1,245 | $1,245 | → $0 |
| Total Liabilities | $449,398 | $429,895 | ▼ $19,503 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $152,248 | $139,638 | ▼ $12,610 |
| Net Assets With Donor Restrictions | $2,767 | $3,021 | ▲ $254 |
| Total Net Assets Fund Balance | $155,015 | $142,659 | ▼ $12,356 |
| Total Liabilities and Net Assets / Fund Balance | $604,413 | $572,554 | ▼ $31,859 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $20,371 | $96,278 | $116,649 |
| Leasehold Improvements | $15,487 | $3,012 | $18,499 |
| Other Land Buildings | $0 | $17,389 | $17,389 |
| Other Assets Org | $413,088 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeri Wooters | Executive Director | FT | $81,263 | $13,614 | $94,877 |
| Name | Title |
|---|---|
| Hannah Henry | President |
| Sue Smeltzer | Vice-president |
| Ann Pogue | Member |
| Frank Saulsbery | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $407,850 |
| Other Expenses | $238,131 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $208,973 | $13,662 | - | $222,635 |
| Occupancy | $75,119 | $21,945 | - | $97,064 |
| Current Officers, Directors, Trustees, and Key Employees | $39,969 | $43,299 | - | $83,268 |
| Other Employee Benefits | $64,145 | $14,504 | - | $78,649 |
| Office Expenses | $42,470 | $7,560 | - | $50,030 |
| Payroll Taxes | $18,927 | $4,371 | - | $23,298 |
| Fees for Services Accounting | - | $20,521 | - | $20,521 |
| Depreciation Depletion | $18,114 | - | - | $18,114 |
| Insurance | $10,087 | $3,591 | - | $13,678 |
| Travel | $8,316 | - | - | $8,316 |
| Other Expenses | $333 | $2,574 | - | $333 |
| Total Functional Expenses | $513,954 | $132,027 | $0 | $645,981 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $645,981 |
| Total Expenses per Audited Statements | $645,981 |
| Total Expenses per Form 990 | $645,981 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Lease Liability | $413,088 |
“Members of the board reviewed the form prior to filing for accuracy.”
“The staff sign a document after receiving training and the board reviews the bylaws annually.”
“The board reviews the executive director annually and determines the salaries at that time.”
“The documents will be provided upon request.”
“Sail follows accounting principles generally accepted in the united states of america which 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, 2025 were reviewed, and it was determined that no provision for uncertain tax positions is required.”
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/DepreciationDepletionGrp/TotalAmt | 0 | 18114 |
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| IRS990/EmployeeCnt | 0 | 7 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 311020 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 20521 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1203 |
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| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 908 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 3470 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99890 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD REVIEWS THE EXECUTIVE DIRECTOR ANNUALLY AND DETERMINES THE SALARIES AT THAT TIME. |
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