Civic Intelligence

Midwest Region Foundation for Fair

990 • Fiscal year 2020 • EIN 37-1338273

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 25, 2021

1 North Old State Capitol PlazaSpringfield, IL 62701

(217) 522-3381

Siviq Scores

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

Liabilities / Assets

55th percentile

0.02x

Higher debt load relative to assets than 55% of similar nonprofits.

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

Liabilities / Revenue

63rd percentile

0.05x

Higher debt load relative to revenue than 63% of similar nonprofits.

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

Net Margin

12th percentile

-7.9%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

76th percentile

$168,942

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

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

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$2,492,934

No earlier filing loaded for comparison.

Net Assets

$2,448,803

No earlier filing loaded for comparison.

Liabilities

$44,131

No earlier filing loaded for comparison.

Revenue

$828,297

No earlier filing loaded for comparison.

Expenses

$894,116

No earlier filing loaded for comparison.

Net Income

-$65,819

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2020: $2,492,934Liabilities 2020: $44,131Net Assets 2020: $2,448,8032020Assets 2021: $2,611,290Liabilities 2021: $13,263Net Assets 2021: $2,598,0272021Assets 2022: $2,302,488Liabilities 2022: $14,165Net Assets 2022: $2,288,3232022Assets 2023: $2,997,550Liabilities 2023: $15,548Net Assets 2023: $2,982,0022023Assets 2024: $3,871,728Liabilities 2024: $20,904Net Assets 2024: $3,850,8242024

Highlighted filing

2020

Assets$2,492,934
Liabilities$44,131
Net Assets$2,448,803

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2020: $828,297Expenses 2020: $894,116Net Income 2020: -$65,8192020Revenue 2021: $1,148,695Expenses 2021: $980,713Net Income 2021: $167,9822021Revenue 2022: $1,157,084Expenses 2022: $1,023,834Net Income 2022: $133,2502022Revenue 2023: $1,557,816Expenses 2023: $1,001,058Net Income 2023: $556,7582023Revenue 2024: $1,826,592Expenses 2024: $1,070,708Net Income 2024: $755,8842024

Highlighted filing

2020

Revenue$828,297
Expenses$894,116
Net Income-$65,819
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 25, 2021
Return Version
2020v4.1
Gross Receipts
$828,297
Mission and Program Overview

Mission

Monitor construction projects

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,087,783$2,345,826▲ $258,043
Savings and Temporary Cash Investments$222,691$133,523▼ $89,168
Cash and Non-Interest-Bearing Accounts$10,000$10,000→ $0
Land, Buildings, and Equipment, Net$2,318$1,484▼ $834
Total Assets$2,323,618$2,492,934▲ $169,316
Other Assets Total$826$2,101▲ $1,275
Liabilities
Other Liabilities$0$43,968▲ $43,968
Accounts Payable and Accrued Expenses$4,129$163▼ $3,966
Total Liabilities$4,129$44,131▲ $40,002
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,319,489$2,448,803▲ $129,314
Total Net Assets Fund Balance$2,319,489$2,448,803▲ $129,314
Total Liabilities and Net Assets / Fund Balance$2,323,618$2,492,934▲ $169,316

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,484$29,708$31,192
Leasehold Improvements$0$15,868$15,868
Compensation and Service Providers

Employees

NameTitleOtherTotal
Shawn EikerDirector$123,002$123,002
Brad SchaiveTrustee$35,000$35,000
Glyn RamageTrustee$32,458$32,458

Board Members and Trustees

NameTitle
John PennChairman
Anthony PennTrustee
Clint TaylorTrustee
Dave Stark JrTrustee
Eugene KeeleyTrustee
Jason BrewerTrustee
Stephen BoydTrustee
Melissa HendrickerAdministrator
James BrunerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$764,863
Investment Income
$63,434
Other Revenue
$0
Change in Net Assets
$-65,819

Audited Revenue Reconciliation

Revenue per Audited Statements
$824,325
Revenue Not Reported on Financial Statements
$3,972
Revenue Not Reported on Form 990
$195,133
Total Revenue per Audited Statements
$1,019,458
Total Revenue per Form 990
$828,297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$588,235
Other Expenses$305,881
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$287,076$31,898-$318,974
Pension Plan Contributions$150,031$16,670-$166,701
Other Employee Benefits$67,431$7,492-$74,923
Travel$48,490$5,389-$53,879
Payroll Taxes$24,873$2,764-$27,637
Occupancy$17,832$1,981-$19,813
Insurance$16,250$1,805-$18,055
Office Expenses$10,486$3,747-$14,233
Fees for Services Accounting-$6,000-$6,000
Fees for Service Investment Mgmnt Fees-$3,972-$3,972
Information Technology$2,434$270-$2,704
Other Expenses$157,950$1,558-$1,558
Depreciation Depletion$751$83-$834
Fees for Services Legal-$293-$293
Conferences and Meetings$81$9-$90
Total Functional Expenses$783,685$110,431$0$894,116

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$894,116
Expenses per Audited Statements$890,144
Total Expenses per Audited Statements$890,144
Expenses Not Reported on Financial Statements$3,972
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Parties$43,968
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 A, Line 2

John penn, chairman, and anthony penn, trustee, are uncle and nephew.

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

Form 990 is reviewed with the chairman of the board and the administrator.

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

The policy is distributed to the board at the annual meeting in december and a signoff sheet is completed.

Form 990, Part VI, Section B, Line 15

Compensation of key officers and key employees is determined by deliberation and voing by the board members.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Midwest Region Foundation for Fair
EIN
37-1338273
Phone
2175223381
Address
1 NORTH OLD STATE CAPITOL PLAZA, SPRINGFIELD, IL 62701

Signing Officer

Name
John Penn
Title
Chairman
Phone
2175223381
Signed
2021-10-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Penn
Formed
1999
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Romolo & Associates LLC
Address
1700 W LUTHY DRIVE, PEORIA, IL 61615
Preparer
Jennifer L Smith
Phone
3096822001
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The organization uses the modified cash basis of accounting.

Financial Statement Notes

PART X, LINE 2:

The organization is a non-profit organization exempt from income taxes under section 501(c)(5) of the internal revenue code and an equivalent section of the illinois income tax law. The total amounts of interest and penalties recognized in the statements of revenues, expenses, and changes in net assets and the total amounts of interest and penalties recognized in the statements of assets, liabilities, and net assets are $0. Financial accounting standards board accounting standards codification (asc) 740-10-25-6 requires management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by federal and state taxing authorities. The board of directors has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2020 and 2019 there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization has never had unrelated business income tax (ubit) nor has it filed the form 990-t. Therefore, all tax years are open for examination by federal and state taxing authorities related to ubit.

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IRS990/PYTotalExpensesAmt0836841
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0861699
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt043968
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS A NON-PROFIT ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AND AN EQUIVALENT SECTION OF THE ILLINOIS INCOME TAX LAW. THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS AND THE TOTAL AMOUNTS OF INTEREST AND PENALTIES RECOGNIZED IN THE STATEMENTS OF ASSETS, LIABILITIES, AND NET ASSETS ARE $0. FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10-25-6 REQUIRES MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES. THE BOARD OF DIRECTORS HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2020 AND 2019 THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS NEVER HAD UNRELATED BUSINESS INCOME TAX (UBIT) NOR HAS IT FILED THE FORM 990-T. THEREFORE, ALL TAX YEARS ARE OPEN FOR EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES RELATED TO UBIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0894116
IRS990ScheduleD/TotalLiabilityAmt043968
IRS990ScheduleD/TotalRevenuePerForm990Amt0828297
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01019458
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0890144
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IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt014985
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MELISSA HENDRICKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0168942
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOHN PENN, CHAIRMAN, AND ANTHONY PENN, TRUSTEE, ARE UNCLE AND NEPHEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED WITH THE CHAIRMAN OF THE BOARD AND THE ADMINISTRATOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE POLICY IS DISTRIBUTED TO THE BOARD AT THE ANNUAL MEETING IN DECEMBER AND A SIGNOFF SHEET IS COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION OF KEY OFFICERS AND KEY EMPLOYEES IS DETERMINED BY DELIBERATION AND VOING BY THE BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES THE MODIFIED CASH BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990ScheduleR/AssetExchangeInd00
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd90
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ILLINOIS LABORERS LEGISLATIVE COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MIDWEST REGION LABORERS POLITICAL LEAGUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MIDWEST REGION LABORERS POLITICAL LEAGUE EDUCATION FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3LABORERS HOME DEVELOPMENT CORPORATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4MIDWEST REGION LABORERS-EMPLOYERS COOPERATION AND EDUCATION TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5MIDWEST REGION LABORERS HEALTH & SAFETY FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt6MIDWEST REGION ORGANIZING COMMITTEE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt7ILLINOIS LABORERS-EMPLOYERS COOPERATION AND EDUCATION TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt8LABORERS DISASTER RESPONSE TEAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt9LABORERS MIDWEST REGION SCHOLARSHIP FUND
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0527
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(4)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt5501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt6501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt7501(C)(5)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt8501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt9501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd4IL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd5IL

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