Civic Intelligence

Macoupin Center for The

990 • Fiscal year 2021 • EIN 37-6052282

Jan 01, 2021 to Dec 31, 2021 • Filed on Jun 20, 2022

700 East Elm StreetCarlinville, IL 62626

(217) 854-3473

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.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.08x

Higher debt load relative to revenue than 77% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

67th percentile

22%

Higher net margin than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$51,559

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 15.0% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

69th percentile

25%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

64th percentile

24%

Faster revenue growth than 64% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$451,542

Up $91,155 (+25%) from 2020

Net Assets

Up

$425,544

Up $85,255 (+25%) from 2020

Liabilities

Up

$25,998

Up $5,900 (+29%) from 2020

Revenue

Up

$344,620

Up $66,963 (+24%) from 2020

Expenses

Up

$269,724

Up $74,816 (+38%) from 2020

Net Income

Down

$74,896

Down $7,853 (-9.5%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $163,362Liabilities 2010: $15,424Net Assets 2010: $147,9382010Assets 2011: $195,554Liabilities 2011: $15,214Net Assets 2011: $180,3402011Assets 2012: $218,766Liabilities 2012: $12,139Net Assets 2012: $206,6272012Assets 2013: $213,611Liabilities 2013: $12,335Net Assets 2013: $201,2762013Assets 2014: $202,398Liabilities 2014: $8,090Net Assets 2014: $194,3082014Assets 2015: $186,285Liabilities 2015: $6,517Net Assets 2015: $179,7682015Assets 2016: $177,520Liabilities 2016: $6,226Net Assets 2016: $171,2942016Assets 2017: $205,008Liabilities 2017: $29,907Net Assets 2017: $175,1012017Assets 2018: $284,732Liabilities 2018: $26,439Net Assets 2018: $258,2932018Assets 2019: $285,429Liabilities 2019: $27,989Net Assets 2019: $257,4402019Assets 2020: $360,387Liabilities 2020: $20,098Net Assets 2020: $340,2892020Assets 2021: $451,542Liabilities 2021: $25,998Net Assets 2021: $425,5442021Assets 2022: $389,709Liabilities 2022: $25,682Net Assets 2022: $364,0272022Assets 2023: $359,410Liabilities 2023: $11,426Net Assets 2023: $347,9842023Assets 2024: $1,023,536Liabilities 2024: $22,376Net Assets 2024: $1,001,1602024

Highlighted filing

2021

Assets$451,542
Liabilities$25,998
Net Assets$425,544

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $193,4812010Revenue 2011: $256,557Expenses 2011: $223,381Net Income 2011: $33,1762011Revenue 2012: $264,426Expenses 2012: $236,736Net Income 2012: $27,6902012Revenue 2013: $232,212Expenses 2013: $240,184Net Income 2013: -$7,9722013Revenue 2014: $242,834Expenses 2014: $249,552Net Income 2014: -$6,7182014Revenue 2015: $242,424Expenses 2015: $248,912Net Income 2015: -$6,4882015Revenue 2016: $238,651Expenses 2016: $253,328Net Income 2016: -$14,6772016Revenue 2017: $266,428Expenses 2017: $267,068Net Income 2017: -$6402017Revenue 2018: $325,249Expenses 2018: $231,655Net Income 2018: $93,5942018Revenue 2019: $266,103Expenses 2019: $277,107Net Income 2019: -$11,0042019Revenue 2020: $277,657Expenses 2020: $194,908Net Income 2020: $82,7492020Revenue 2021: $344,620Expenses 2021: $269,724Net Income 2021: $74,8962021Revenue 2022: $324,540Expenses 2022: $370,095Net Income 2022: -$45,5552022Revenue 2023: $374,536Expenses 2023: $394,590Net Income 2023: -$20,0542023Revenue 2024: $1,140,432Expenses 2024: $483,884Net Income 2024: $656,5482024

Highlighted filing

2021

Revenue$344,620
Expenses$269,724
Net Income$74,896
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jun 20, 2022
Return Version
2021v4.1
Gross Receipts
$347,657
Mission and Program Overview

Mission

To meet the needs of adults with disabilities throughout Macoupin and surrounding counties in a learning atmosphere that caters to the students' diverse levels of abilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$176,261$197,901▲ $21,640
Investments Other Securities$124,942$142,761▲ $17,819
Land, Buildings, and Equipment, Net$55,299$110,591▲ $55,292
Prepaid Expenses and Deferred Charges$1,284$0▼ $1,284
Inventories for Sale or Use$887$0▼ $887
Accounts Receivable$1,714$289▼ $1,425
Total Assets$360,387$451,542▲ $91,155
Liabilities
Deferred Revenue$14,149$14,063▼ $86
Accounts Payable and Accrued Expenses$5,949$11,935▲ $5,986
Total Liabilities$20,098$25,998▲ $5,900
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$320,984$406,239▲ $85,255
Net Assets With Donor Restrictions$19,305$19,305→ $0
Total Net Assets Fund Balance$340,289$425,544▲ $85,255
Total Liabilities and Net Assets / Fund Balance$360,387$451,542▲ $91,155

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$107,585$255,442-
Equipment$3,006$130,660-
Other Securities$21,646--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra LyonsExecutive DirectorFT$51,559$51,559
Kimberly WingDevelopment CoordinatorFT$40,617$40,617

Board Members and Trustees

NameTitle
Mary CoxPresident
Jeff LinkVice President
Amy PetrovichBoard member
Beth BrockmeierBoard member
Catherine WolffBoard member
Denise BoenteBoard member
Jill GrahamBoard member
Karla KillamBoard member
Kate WolffBoard member
Raymond CoatneyBoard member
David BoenteTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$246,051
Program Service Revenue
$56,163
Investment Income
$8,117
Other Revenue
$34,289
All Other Contributions
$208,276
Change in Net Assets
$74,896

Audited Revenue Reconciliation

Revenue per Audited Statements
$345,130
Revenue Not Reported on Form 990
$12,886
Total Revenue per Audited Statements
$358,016
Total Revenue per Form 990
$345,130
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$194,530
Other Expenses$75,194
Total Fundraising Expense$2,880
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$38,669$50,831$2,675$92,175
Comp Disqual Persons$85,795$0$0$85,795
All Other Expenses$19,558$2,173$0$21,731
Payroll Taxes$10,566$3,889$205$14,660
Insurance$8,814$979$0$9,793
Office Expenses$7,806$867$0$8,673
Depreciation Depletion$6,485$720$0$7,205
Other Expenses$7,112$0$0$7,112
Fees for Services Accounting$5,427$603$0$6,030
Advertising$3,849$428$0$4,277
Travel$2,796$0$0$2,796
Pension Plan Contributions$1,900$0$0$1,900
Total Functional Expenses$206,354$60,490$2,880$269,724

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$272,761
Expenses per Audited Statements$269,724
Total Expenses per Form 990$269,724
Expenses Not Reported on Form 990$3,037
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,276
Fundraising Direct Expenses$3,037
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Macoupin Center for the Developmentally Disabled
EIN
37-6052282
Phone
2178543473
Address
700 East Elm Street, Carlinville, IL 62626

Signing Officer

Name
Mary Cox
Title
President
Phone
2178543473
Signed
2022-06-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Cox
Formed
1956
Legal Domicile
Il
Voting Board Members
11
Independent Board Members
11
Employees
15
Volunteers
35

Preparer

Firm
FlemingTawfall & Co PC
Address
123 S High St PO Box 617, Carlinville, IL 62626
Preparer
Jackson TJ Smith CPA
Phone
2178542536
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

At least one officer reviews the return before filing. The return is available to all membership and board after filing.

Pt VI, Line 6

The organization has members

Pt VI, Line 7A

Committees chosen by the members elect the Board

Pt VI, Line 7B

Members can override the Board

Financial Statement Notes

Pt XI, Line 2D

Direct fundraising expenses

Pt XII, Line 2D

Direct fundraising expenses

Raw XML AppendixShowing 400 of 498 raw XML fields

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/Form990PartVIISectionAGrp/TitleTxt2President
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0Food & kitchen
IRS990/OtherExpensesGrp/Desc1Camp
IRS990/OtherExpensesGrp/Desc2Student activities
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt07577
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt27112
IRS990/OtherExpensesGrp/TotalAmt07577
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherExpensesGrp/TotalAmt27112
IRS990/OtherRevenueMiscGrp/BusinessCd0532299
IRS990/OtherRevenueMiscGrp/Desc0Rents
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03050
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03050
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt03050
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0205
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03889
IRS990/PayrollTaxesGrp/ProgramServicesAmt010566
IRS990/PayrollTaxesGrp/TotalAmt014660
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01900
IRS990/PensionPlanContributionsGrp/TotalAmt01900
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01284
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Mary Cox
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Camp
IRS990/ProgramServiceRevenueGrp/Desc1Tuition
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116928
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Operation of summer camps
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0Operation of school
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0198777
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt019703
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0216024
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05012
IRS990/PYOtherExpensesAmt042241
IRS990/PYOtherRevenueAmt05088
IRS990/PYProgramServiceRevenueAmt051533
IRS990/PYRevenuesLessExpensesAmt082749
IRS990/PYSalariesCompEmpBnftPaidAmt0152667
IRS990/PYTotalExpensesAmt0194908
IRS990/PYTotalRevenueAmt0277657
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt074896
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0107585
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0255442
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0363027
IRS990ScheduleD/EquipmentGrp/BookValueAmt03006
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130660
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0133666
IRS990ScheduleD/ExpensesNotReportedAmt03037
IRS990ScheduleD/ExpensesSubtotalAmt0269724
IRS990ScheduleD/NetUnrealizedGainsInvstAmt09849
IRS990ScheduleD/OtherExpensesIncludedAmt03037
IRS990ScheduleD/OtherRevenueAmt03037
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0121115
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt121646
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Edward Jones investments
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Investment Planners investments
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt012886
IRS990ScheduleD/RevenueSubtotalAmt0345130
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Direct fundraising expenses
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Direct fundraising expenses
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110591
IRS990ScheduleD/TotalBookValueSecuritiesAmt0142761
IRS990ScheduleD/TotalExpensesPerForm990Amt0269724
IRS990ScheduleD/TotalRevenuePerForm990Amt0345130
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0358016
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0272761
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Funds are received annually from the Macoupin County Mental Deficiency Fund
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 6b
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0At least one officer reviews the return before filing. The return is available to all membership and board after filing.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.02$1.00$1.14$0.48$0.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.01$0.35$0.37$0.39$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.03$0.36$0.32$0.37$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.43$0.34$0.27$0.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.02$0.34$0.28$0.19$0.08
2019Summary only. Only limited summary data is available for this year.$0.29$0.03$0.26$0.27$0.28$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.03$0.26$0.33$0.23$0.09
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.03$0.18$0.27$0.27$0.00
2016Summary only. Only limited summary data is available for this year.$0.18$0.01$0.17$0.24$0.25$0.01
2015Summary only. Only limited summary data is available for this year.$0.19$0.01$0.18$0.24$0.25$0.01
2014Summary only. Only limited summary data is available for this year.$0.20$0.01$0.19$0.24$0.25$0.01
2013Summary only. Only limited summary data is available for this year.$0.21$0.01$0.20$0.23$0.24$0.01
2012Summary only. Only limited summary data is available for this year.$0.22$0.01$0.21$0.26$0.24$0.03
2011Summary only. Only limited summary data is available for this year.$0.20$0.02$0.18$0.26$0.22$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.16$0.02$0.15$0.19