Civic Intelligence

Logan County Paramedic Association Inc.

990 • Fiscal year 2015 • EIN 37-1391480

Dec 01, 2014 to Nov 30, 2015 • Filed on Jun 21, 2016

1300 N Postville DriveLincoln, IL 62656-1071

(217) 732-2212

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.03x

Higher debt load relative to assets than 33% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

26th percentile

0.02x

Higher debt load relative to revenue than 26% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

31st percentile

-3.2%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

65th percentile

$91,045

Higher top officer pay than 65% of similar nonprofits.

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

42nd percentile

-1.1%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

50th percentile

3.4%

Faster revenue growth than 50% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$1,984,391

Down $21,248 (-1.1%) from 2014

Net Assets

Down

$1,929,752

Down $75,887 (-3.8%) from 2014

Liabilities

Up

$54,639

Up $54,639 from 2014

Revenue

Up

$2,335,056

Up $76,941 (+3.4%) from 2014

Expenses

Up

$2,410,943

Up $422,620 (+21%) from 2014

Net Income

Down

-$75,887

Down $345,679 (-128%) from 2014

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 2010: $1,730,006Liabilities 2010: $31,738Net Assets 2010: $1,698,2682010Assets 2011: $1,735,578Liabilities 2011: $0Net Assets 2011: $1,735,5782011Assets 2012: $1,667,249Liabilities 2012: $0Net Assets 2012: $1,667,2492012Assets 2014: $2,005,639Liabilities 2014: $0Net Assets 2014: $2,005,6392014Assets 2015: $1,984,391Liabilities 2015: $54,639Net Assets 2015: $1,929,7522015Assets 2016: $2,188,714Liabilities 2016: $1,404Net Assets 2016: $2,187,3102016Assets 2017: $2,130,319Liabilities 2017: $0Net Assets 2017: $2,130,3192017Assets 2018: $3,081,042Liabilities 2018: $83,974Net Assets 2018: $2,997,0682018Assets 2019: $3,048,239Liabilities 2019: $0Net Assets 2019: $3,048,2392019Assets 2021: $4,121,360Liabilities 2021: $1,480Net Assets 2021: $4,119,8802021

Highlighted filing

2015

Assets$1,984,391
Liabilities$54,639
Net Assets$1,929,752

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,419,0262010Expenses 2011: $1,777,2312011Expenses 2012: $1,752,6142012Revenue 2014: $2,258,115Expenses 2014: $1,988,323Net Income 2014: $269,7922014Revenue 2015: $2,335,056Expenses 2015: $2,410,943Net Income 2015: -$75,8872015Revenue 2016: $2,352,634Expenses 2016: $2,095,076Net Income 2016: $257,5582016Revenue 2017: $2,431,224Expenses 2017: $2,488,215Net Income 2017: -$56,9912017Revenue 2018: $3,156,222Expenses 2018: $2,289,473Net Income 2018: $866,7492018Revenue 2019: $2,299,900Expenses 2019: $2,248,729Net Income 2019: $51,1712019Revenue 2021: $3,215,252Expenses 2021: $2,575,690Net Income 2021: $639,5622021

Highlighted filing

2015

Revenue$2,335,056
Expenses$2,410,943
Net Income-$75,887
Jump To
Filing Snapshot
Filing Period
Dec 1, 2014 to Nov 30, 2015
Signed
Jun 21, 2016
Return Version
2014v6.0
Gross Receipts
$2,336,464
Mission and Program Overview

Mission

To provide ambulance service

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,174,180$1,114,622▼ $59,558
Savings and Temporary Cash Investments$669,197$589,389▼ $79,808
Cash and Non-Interest-Bearing Accounts$160,994$280,380▲ $119,386
Prepaid Expenses and Deferred Charges$1,268--
Total Assets$2,005,639$1,984,391▼ $21,248
Liabilities
Other Liabilities-$54,639-
Total Liabilities$0$54,639▲ $54,639
Net Assets / Fund Balance
Unrestricted Net Assets$2,005,639$1,929,752▼ $75,887
Total Net Assets Fund Balance$2,005,639$1,929,752▼ $75,887
Total Liabilities and Net Assets / Fund Balance$2,005,639$1,984,391▼ $21,248

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$935,466$456,057$1,391,523
Equipment$144,499$469,183$613,682
Other Land Buildings-$33,019$33,019
Leasehold Improvements$3,436$28,828$32,264
Land$31,221-$31,221
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Steve SiltmanCEO/directorFT$90,385$660$91,045
Dennis WilhamVice-preside--$660$660
Gene BatheDirector--$660$660
Robert ThomasPresident--$540$540
Don PeasleyDirector--$480$480
Dr Kristen GreenSec/treas--$480$480
Ida JohnsonDirector--$360$360
Revenue and Support

Revenue Composition

Contributions and Grants
$330,650
Program Service Revenue
$1,990,477
Investment Income
$-819
Other Revenue
$14,748
Change in Net Assets
$-75,887

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,335,056
Revenue Not Reported on Form 990
$1,025
Total Revenue per Audited Statements
$2,336,081
Total Revenue per Form 990
$2,335,056
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,426,868
Other Expenses$984,075
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$919,519$113,942-$1,033,461
Insurance$209,046--$209,046
Other Employee Benefits$123,181$27,372-$150,553
Payroll Taxes$93,746$20,831-$114,577
Depreciation Depletion$106,893--$106,893
Current Officers, Directors, Trustees, and Key Employees-$90,385-$90,385
Office Expenses$56,115--$56,115
All Other Expenses$39,009--$39,009
Pension Plan Contributions$34,774$3,118-$37,892
Other Expenses$34,219--$34,219
Occupancy$21,939--$21,939
Fees for Services Accounting-$12,849-$12,849
Conferences and Meetings$11,992--$11,992
Fees for Services Legal-$5,954-$5,954
Fees for Services Other-$5,415-$5,415
Advertising$685--$685
Total Functional Expenses$2,131,077$279,866$0$2,410,943

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,411,968
Expenses per Audited Statements$2,410,943
Total Expenses per Form 990$2,410,943
Expenses Not Reported on Form 990$1,025
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

Other Reported Liabilities

LiabilityAmount
Payroll Tax W/h$54,639
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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, Page 6, Part VI, Line 11B

Form 990 is reviewed and approved by the board of directors before filing.

Form 990, Page 6, Part VI, Line 12C

Enforce conflicts with the ceo

Form 990, Page 6, Part VI, Line 15A

The ceo has an annual evaluation performed by the board, and the following year's salary for the ceo is approved at that time.

Form 990, Page 6, Part VI, Line 18

Steve siltman 1300 n postville dr. Lincoln, il 62656

Form 990, Page 6, Part VI, Line 19

Made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Logan County Paramedic Association
EIN
37-1391480
Phone
2177322212
Address
1300 N POSTVILLE DRIVE, LINCOLN, IL 62656-1071

Signing Officer

Name
Steve Siltman
Title
CEO
Phone
2177322212
Signed
2016-06-21

Organization Details

Principal Officer
Steve Siltman
Formed
1999
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
30
Volunteers
7

Preparer

Firm
May Cocagne & King Pc
Address
1353 E MOUND RD SUITE 300, DECATUR, IL 62526
Preparer
Cathy J Mansur
Phone
2178752655
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Losses reported on return 1,025 loss on fixed assets 1,025

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Loss on fixed assets 1,025

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IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06531
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02005225
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt014748
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt023671
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt043303
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016641
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt015843
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0114206
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98790
IRS990ScheduleA/PublicSupportPY170Pct00.98640
IRS990ScheduleA/PublicSupportTotal170Amt09873137
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0330650
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0284890
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0180111
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt081850
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0104605
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt0982106
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02321127
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02235666
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02038681
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01666306
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01611357
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt09873137
IRS990ScheduleA/TotalSupportAmt09993874
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0935466
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0456057
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01391523
IRS990ScheduleD/EquipmentGrp/BookValueAmt0144499
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0469183
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0613682
IRS990ScheduleD/ExpensesNotReportedAmt01025
IRS990ScheduleD/ExpensesSubtotalAmt02410943
IRS990ScheduleD/LandGrp/BookValueAmt031221
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031221
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03436
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028828
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032264
IRS990ScheduleD/LossesReportedAmt01025
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033019
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt033019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt054639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX W/H
IRS990ScheduleD/OtherRevenueAmt01025
IRS990ScheduleD/RevenueNotReportedAmt01025
IRS990ScheduleD/RevenueSubtotalAmt02335056
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LOSS ON FIXED ASSETS 1,025
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01114622
IRS990ScheduleD/TotalExpensesPerForm990Amt02410943
IRS990ScheduleD/TotalLiabilityAmt054639
IRS990ScheduleD/TotalRevenuePerForm990Amt02335056
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02336081
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02411968
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ENFORCE CONFLICTS WITH THE CEO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CEO HAS AN ANNUAL EVALUATION PERFORMED BY THE BOARD, AND THE FOLLOWING YEAR'S SALARY FOR THE CEO IS APPROVED AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3STEVE SILTMAN 1300 N POSTVILLE DR. LINCOLN, IL 62656
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LOSSES REPORTED ON RETURN 1,025 LOSS ON FIXED ASSETS 1,025
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt01984391
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0330650
IRS990/TotalEmployeeCnt030
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0279866
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02131077
IRS990/TotalFunctionalExpensesGrp/TotalAmt02410943
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt054639
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt054639
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02005639
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01929752
IRS990/TotalOtherCompensationAmt03840
IRS990/TotalProgramServiceExpensesAmt02131077
IRS990/TotalProgramServiceRevenueAmt01990477
IRS990/TotalReportableCompFromOrgAmt090385
IRS990/TotalRevenueGrp/ExclusionAmt0589
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02003817
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02335056
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02005639
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01984391
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02005639
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01929752
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01300 N POSTVILLE DRIVE
IRS990/USAddress/CityNm0LINCOLN
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062656
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE SILTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum02177322212
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN COUNTY PARAMEDIC ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0371391480
ReturnHeader/Filer/PhoneNum02177322212
ReturnHeader/Filer/USAddress/AddressLine1Txt01300 N POSTVILLE DRIVE
ReturnHeader/Filer/USAddress/CityNm0LINCOLN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd0626561071
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371074029

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