Civic Intelligence

Macomb C U School Dist No 185 Health & Life Insurance Program

EIN 37-6216729 • 501(c)9 • Macomb, IL

Profile

To fund self-insured Medical Trust Fund for school district employees. FEIN #37-6216729

323 W Washington StMacomb, IL 61455-2118
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.50x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

0.94x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Net Margin

61st percentile

5.9%

Higher net margin than 61% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2025

Asset Growth

51st percentile

6.0%

Faster asset growth than 51% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-2.5%

Faster revenue growth than 27% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,327,538

Up $303,447 (+6.0%) from 2024

Liabilities

Up

$2,662,076

Up $135,196 (+5.4%) from 2024

Net Assets

Up

$2,665,462

Up $168,251 (+6.7%) from 2024

Revenue

Down

$2,830,327

Down $72,671 (-2.5%) from 2024

Expenses

Up

$2,662,076

Up $135,196 (+5.4%) from 2024

Net Income

Down

$168,251

Down $207,867 (-55%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $1,042,639Liabilities 2012: $0Net Assets 2012: $1,042,6392012Assets 2013: $1,193,346Liabilities 2013: $0Net Assets 2013: $1,193,3462013Assets 2014: $1,348,042Liabilities 2014: $0Net Assets 2014: $1,348,0422014Assets 2015: $1,425,098Liabilities 2015: $0Net Assets 2015: $1,425,0982015Assets 2016: $1,623,736Liabilities 2016: $0Net Assets 2016: $1,623,7362016Assets 2017: $1,706,002Liabilities 2017: $0Net Assets 2017: $1,706,0022017Assets 2018: $1,304,285Liabilities 2018: $0Net Assets 2018: $1,304,2852018Assets 2019: $597,719Liabilities 2019: $0Net Assets 2019: $597,7192019Assets 2020: $1,180,222Liabilities 2020: $0Net Assets 2020: $1,180,2222020Assets 2021: $4,573,685Liabilities 2021: $3,442,762Net Assets 2021: $1,130,9232021Assets 2022: $4,616,493Liabilities 2022: $2,793,438Net Assets 2022: $1,823,0552022Assets 2023: $4,575,987Liabilities 2023: $2,454,894Net Assets 2023: $2,121,0932023Assets 2024: $5,024,091Liabilities 2024: $2,526,880Net Assets 2024: $2,497,2112024Assets 2025: $5,327,538Liabilities 2025: $2,662,076Net Assets 2025: $2,665,4622025

Highlighted filing

2025

Assets$5,327,538
Liabilities$2,662,076
Net Assets$2,665,462

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MRevenue 2012: $1,914,207Expenses 2012: $1,874,091Net Income 2012: $40,1162012Revenue 2013: $1,837,542Expenses 2013: $1,686,835Net Income 2013: $150,7072013Revenue 2014: $1,726,214Expenses 2014: $1,571,518Net Income 2014: $154,6962014Revenue 2015: $1,587,317Expenses 2015: $1,510,262Net Income 2015: $77,0552015Revenue 2016: $1,665,630Expenses 2016: $1,466,992Net Income 2016: $198,6382016Revenue 2017: $1,871,884Expenses 2017: $1,789,618Net Income 2017: $82,2662017Revenue 2018: $2,050,182Expenses 2018: $2,451,898Net Income 2018: -$401,7162018Revenue 2019: $3,274,819Expenses 2019: $3,981,386Net Income 2019: -$706,5672019Revenue 2020: $3,172,178Expenses 2020: $2,589,674Net Income 2020: $582,5042020Revenue 2021: $3,393,462Expenses 2021: $3,442,762Net Income 2021: -$49,3002021Revenue 2022: $3,485,570Expenses 2022: $2,793,438Net Income 2022: $692,1322022Revenue 2023: $2,752,932Expenses 2023: $2,454,894Net Income 2023: $298,0382023Revenue 2024: $2,902,998Expenses 2024: $2,526,880Net Income 2024: $376,1182024Revenue 2025: $2,830,327Expenses 2025: $2,662,076Net Income 2025: $168,2512025

Highlighted filing

2025

Revenue$2,830,327
Expenses$2,662,076
Net Income$168,251

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.33$2.66$2.67$2.83$2.66$0.17
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.02$2.53$2.50$2.90$2.53$0.38
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.58$2.45$2.12$2.75$2.45$0.30
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.62$2.79$1.82$3.49$2.79$0.69
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$3.44$1.13$3.39$3.44$0.05
2020Summary only. Only limited summary data is available for this year.$1.18$0.00$1.18$3.17$2.59$0.58
2019Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$3.27$3.98$0.71
2018Summary only. Only limited summary data is available for this year.$1.30$0.00$1.30$2.05$2.45$0.40
2017Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$1.87$1.79$0.08
2016Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$1.67$1.47$0.20
2015Summary only. Only limited summary data is available for this year.$1.43$0.00$1.43$1.59$1.51$0.08
2014Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$1.73$1.57$0.15
2013Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$1.84$1.69$0.15
2012Summary only. Only limited summary data is available for this year.$1.04$0.00$1.04$1.91$1.87$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.1
Gross Receipts
$2,830,327
Mission and Program Overview

Mission

To fund self-insured Medical Trust Fund for school district employees. FEIN #37-6216729

School District Self-Insured Medical Trust

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$2,902,998$2,830,327▼ $72,671
Cap Stk Tr Prin Current Funds$2,497,211$2,665,462▲ $168,251
Savings and Temporary Cash Investments$2,121,093$2,497,211▲ $376,118
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$5,024,091$5,327,538▲ $303,447
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$2,526,880$2,662,076▲ $135,196
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,526,880$2,662,076▲ $135,196
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,497,211$2,665,462▲ $168,251
Total Liabilities and Net Assets / Fund Balance$5,024,091$5,327,538▲ $303,447
Compensation and Service Providers

Board Members and Trustees

NameTitle
Macomb CU School DistPublic School District
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,226
Other Revenue
$2,829,101
All Other Contributions
$0
Change in Net Assets
$168,251
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,662,076
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 1

Members of the governing body have no differences in voting rights.

Part VI, Line 11B

No review by the Board is conducted.

Part VI, Line 19

Public School District. Documents are made available.

Filing and Contact Details

Filer

Filer Name
Macomb C U School Dist No 185 Health & Life Insurance Program
EIN
37-6216729
Phone
3098334161
Address
323 W WASHINGTON ST, MACOMB, IL 61455-2118

Signing Officer

Name
Kelsey Carle
Title
District Treasurer
Phone
3098334161
Signed
2025-11-10

Organization Details

Principal Officer
Patrick M Twomey
Formed
1982
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
501
Volunteers
0
Raw XML AppendixShowing 400 of 518 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/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OtherAssetsTotalGrp/BOYAmt00
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IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Claims Paid
IRS990/OtherExpensesGrp/Desc1Life and Re-Insurance Premiums
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IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
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IRS990/OtherExpensesGrp/TotalAmt02011819
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IRS990/OtherExpensesGrp/TotalAmt2266850
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02829101
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IRS990/PensionPlanContributionsGrp/FundraisingAmt00
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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
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IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYOtherExpensesAmt02526880
IRS990/PYOtherRevenueAmt02901906
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IRS990/PYRevenuesLessExpensesAmt0376118
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0168251
IRS990/RelatedEntityInd0false
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