Civic Intelligence

B Y E Ambulance Service Inc

990 • Fiscal year 2023 • EIN 37-1395774

Jun 01, 2022 to May 31, 2023 • Filed on Nov 30, 2023

807 W Main St PO Box 33Elmwood, IL 61529

(309) 742-8500

Siviq Scores

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

Liabilities / Assets

71st percentile

0.25x

Higher debt load relative to assets than 71% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.48x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

23rd percentile

-10%

Higher net margin than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

61st percentile

$86,585

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

16th percentile

-7.5%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-2.0%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,338,504

Down $107,749 (-7.5%) from 2022

Net Assets

Down

$1,006,035

Down $71,576 (-6.6%) from 2022

Liabilities

Down

$332,469

Down $36,173 (-9.8%) from 2022

Revenue

Down

$691,856

Down $13,910 (-2.0%) from 2022

Expenses

Up

$763,432

Up $17,904 (+2.4%) from 2022

Net Income

Down

-$71,576

Down $31,814 (-80%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2016: $1,129,058Liabilities 2016: $0Net Assets 2016: $1,129,0582016Assets 2017: $1,136,915Liabilities 2017: $0Net Assets 2017: $1,136,9152017Assets 2020: $1,718,856Liabilities 2020: $439,523Net Assets 2020: $1,279,3332020Assets 2021: $1,599,926Liabilities 2021: $482,553Net Assets 2021: $1,117,3732021Assets 2022: $1,446,253Liabilities 2022: $368,642Net Assets 2022: $1,077,6112022Assets 2023: $1,338,504Liabilities 2023: $332,469Net Assets 2023: $1,006,0352023Assets 2024: $1,272,512Liabilities 2024: $301,505Net Assets 2024: $971,0072024Assets 2025: $1,135,475Liabilities 2025: $273,424Net Assets 2025: $862,0512025

Highlighted filing

2023

Assets$1,338,504
Liabilities$332,469
Net Assets$1,006,035

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $569,715Expenses 2016: $480,832Net Income 2016: $88,8832016Revenue 2017: $560,635Expenses 2017: $552,778Net Income 2017: $7,8572017Revenue 2020: $602,688Expenses 2020: $541,441Net Income 2020: $61,2472020Revenue 2021: $535,276Expenses 2021: $697,236Net Income 2021: -$161,9602021Revenue 2022: $705,766Expenses 2022: $745,528Net Income 2022: -$39,7622022Revenue 2023: $691,856Expenses 2023: $763,432Net Income 2023: -$71,5762023Revenue 2024: $847,170Expenses 2024: $882,198Net Income 2024: -$35,0282024Revenue 2025: $939,350Expenses 2025: $1,048,306Net Income 2025: -$108,9562025

Highlighted filing

2023

Revenue$691,856
Expenses$763,432
Net Income-$71,576
Jump To
Filing Snapshot
Filing Period
Jun 1, 2022 to May 31, 2023
Signed
Nov 30, 2023
Return Version
2022v5.0
Gross Receipts
$691,856
Mission and Program Overview

Mission

Provide pre-hospital emergency care and ambulance services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$949,518$877,802▼ $71,716
Cash and Non-Interest-Bearing Accounts$275,026$237,922▼ $37,104
Savings and Temporary Cash Investments$221,709$222,780▲ $1,071
Total Assets$1,446,253$1,338,504▼ $107,749
Liabilities
Unsecured Notes Loans Payable$368,066$332,301▼ $35,765
Accounts Payable and Accrued Expenses$576$168▼ $408
Total Liabilities$368,642$332,469▼ $36,173
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,027,211$955,635▼ $71,576
Net Assets With Donor Restrictions$50,400$50,400→ $0
Total Net Assets Fund Balance$1,077,611$1,006,035▼ $71,576
Total Liabilities and Net Assets / Fund Balance$1,446,253$1,338,504▼ $107,749

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$163,021$671,200$834,221
Other Land Buildings$658,381$129,361$787,742
Land$56,400-$56,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David MaherTrustee/offiFT$86,585$86,585
Margot DuvalVice Preside-$44$44

Board Members and Trustees

NameTitle
Peggy GibsonPresident
Janet WindishTrustee
Julie Van DranTrustee
Kelli ArbogastTrustee
Les AtwoodTrustee
Doug CrosbySecretary
Ron SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$421,978
Program Service Revenue
$258,286
Investment Income
$3,342
Other Revenue
$8,250
All Other Contributions
$47,910
Change in Net Assets
$-71,576
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$512,248
Other Expenses$251,184
Total Fundraising Expense$1,922
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$389,149$82,033-$471,182
Insurance$69,528$3,659-$73,187
Depreciation Depletion$68,842$2,871-$71,713
Payroll Taxes$33,917$7,149-$41,066
All Other Expenses$23,580$4,526$1,922$30,028
Fees for Services Accounting-$8,503-$8,503
Interest$8,236--$8,236
Other Expenses$7,181--$7,181
Occupancy$3,553$888-$4,441
Office Expenses$2,693$299-$2,992
Advertising-$602-$602
Total Functional Expenses$650,980$110,530$1,922$763,432
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

No review was or will be conducted.

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

The board performed extensive interviews for the office manager position. The board reviewed and approved the compensation for the position.

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

The board approves compensation of all employees on an annual basis.

Form 990, Page 6, Part VI, Line 19

The board holds monthly meetings that are open to the public. The governing documents are also available upon request.

Filing and Contact Details

Filer

Filer Name
B Y E Ambulance Service Inc
EIN
37-1395774
Phone
3097428500
Address
807 W MAIN ST PO BOX 33, ELMWOOD, IL 61529

Signing Officer

Name
Peggy Gibson
Title
President
Phone
3097428500
Signed
2023-11-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Peggy Gibson
Formed
1973
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
Employees
25

Preparer

Firm
Blucker Kneer & Associates Ltd
Address
PO BOX 1464, GALESBURG, IL 61402-1464
Preparer
Teresa Awelch
Phone
3093434156
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

DEPRECIATION EXPENSE

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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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IRS990ScheduleA/PublicSupportPY170Pct00.98200
IRS990ScheduleA/PublicSupportTotal170Amt02046014
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0471213
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0381319
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0384642
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0386862
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02046014
IRS990ScheduleA/TotalSupportAmt02088387
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0163021
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0671200
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0834221
IRS990ScheduleD/LandGrp/BookValueAmt056400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056400
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0658381
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0129361
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0787742
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0877802
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEPRECIATION EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD PERFORMED EXTENSIVE INTERVIEWS FOR THE OFFICE MANAGER POSITION. THE BOARD REVIEWED AND APPROVED THE COMPENSATION FOR THE POSITION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD APPROVES COMPENSATION OF ALL EMPLOYEES ON AN ANNUAL BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD HOLDS MONTHLY MEETINGS THAT ARE OPEN TO THE PUBLIC. THE GOVERNING DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01446253
IRS990/TotalAssetsEOYAmt01338504
IRS990/TotalAssetsGrp/BOYAmt01446253
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0421978
IRS990/TotalEmployeeCnt025
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01922
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0110530
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0650980
IRS990/TotalFunctionalExpensesGrp/TotalAmt0763432
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0368642
IRS990/TotalLiabilitiesEOYAmt0332469
IRS990/TotalLiabilitiesGrp/BOYAmt0368642
IRS990/TotalLiabilitiesGrp/EOYAmt0332469
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01077611
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01006035
IRS990/TotalOtherProgSrvcExpenseAmt068842
IRS990/TotalProgramServiceExpensesAmt0650980
IRS990/TotalProgramServiceRevenueAmt0258286
IRS990/TotalReportableCompFromOrgAmt086629
IRS990/TotalRevenueGrp/ExclusionAmt011592
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0258286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0691856
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01446253
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01338504
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0368066
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0332301
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0810 S LILAC
IRS990/USAddress/AddressLine2Txt0810 S LILAC
IRS990/USAddress/CityNm0ELMWOOD
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd061529
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PEGGY GIBSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03097428500
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B Y E AMBULANCE SERVICE INC
ReturnHeader/Filer/BusinessNameControlTxt0BYEA
ReturnHeader/Filer/EIN0371395774
ReturnHeader/Filer/PhoneNum03097428500
ReturnHeader/Filer/USAddress/AddressLine1Txt0807 W MAIN ST PO BOX 33
ReturnHeader/Filer/USAddress/CityNm0ELMWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd061529
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371013611
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLUCKER KNEER & ASSOCIATES LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1464
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GALESBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0614021464
ReturnHeader/PreparerPersonGrp/PhoneNum03093434156
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERESA AWELCH
ReturnHeader/ReturnTs02023-11-30T14:32:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0PEGGY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0GIBSON
ReturnHeader/TaxPeriodBeginDt02022-06-01
ReturnHeader/TaxPeriodEndDt02023-05-31
ReturnHeader/TaxYr02022

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