Civic Intelligence

Lakeside Curative Services Inc.

990 • Fiscal year 2013 • EIN 39-0810547

Jan 01, 2013 to Dec 31, 2013 • Filed on May 08, 2014

2503 Lincolnwood CourtSuiteRacine, WI 53403

(262) 598-0098

Siviq Scores

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

Liabilities / Assets

26th percentile

0.04x

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

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

22nd percentile

0.05x

Higher debt load relative to revenue than 22% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

55th percentile

4.4%

Higher net margin than 55% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

47th percentile

$103,455

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

53rd percentile

3.7%

Faster asset growth than 53% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$5,344,797

Up $192,458 (+3.7%) from 2012

Net Assets

Up

$5,130,545

Up $179,468 (+3.6%) from 2012

Liabilities

Up

$214,252

Up $12,990 (+6.5%) from 2012

Revenue

$4,252,182

No earlier filing loaded for comparison.

Expenses

Up

$4,064,247

Up $1,053,655 (+35%) from 2012

Net Income

$187,935

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,901,584Liabilities 2011: $192,511Net Assets 2011: $5,709,0732011Assets 2012: $5,152,339Liabilities 2012: $201,262Net Assets 2012: $4,951,0772012Assets 2013: $5,344,797Liabilities 2013: $214,252Net Assets 2013: $5,130,5452013Assets 2014: $5,537,822Liabilities 2014: $219,742Net Assets 2014: $5,318,0802014Assets 2015: $5,809,336Liabilities 2015: $231,684Net Assets 2015: $5,577,6522015Assets 2016: $5,930,641Liabilities 2016: $270,622Net Assets 2016: $5,660,0192016Assets 2017: $6,041,830Liabilities 2017: $282,889Net Assets 2017: $5,758,9412017Assets 2018: $5,912,920Liabilities 2018: $214,746Net Assets 2018: $5,698,1742018Assets 2019: $6,227,311Liabilities 2019: $217,460Net Assets 2019: $6,009,8512019Assets 2020: $6,268,047Liabilities 2020: $241,853Net Assets 2020: $6,026,1942020Assets 2021: $6,387,062Liabilities 2021: $328,218Net Assets 2021: $6,058,8442021Assets 2022: $5,600,749Liabilities 2022: $221,437Net Assets 2022: $5,379,3122022Assets 2023: $5,330,932Liabilities 2023: $282,898Net Assets 2023: $5,048,0342023Assets 2024: $4,748,426Liabilities 2024: $459,023Net Assets 2024: $4,289,4032024

Highlighted filing

2013

Assets$5,344,797
Liabilities$214,252
Net Assets$5,130,545

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,855,8832011Expenses 2012: $3,010,5922012Revenue 2013: $4,252,182Expenses 2013: $4,064,247Net Income 2013: $187,9352013Revenue 2014: $4,335,554Expenses 2014: $4,078,762Net Income 2014: $256,7922014Revenue 2015: $4,851,580Expenses 2015: $4,512,379Net Income 2015: $339,2012015Revenue 2016: $4,825,589Expenses 2016: $4,743,527Net Income 2016: $82,0622016Revenue 2017: $4,857,967Expenses 2017: $4,792,926Net Income 2017: $65,0412017Revenue 2018: $4,663,292Expenses 2018: $4,524,286Net Income 2018: $139,0062018Revenue 2019: $4,485,561Expenses 2019: $4,332,598Net Income 2019: $152,9632019Revenue 2020: $4,983,310Expenses 2020: $5,058,622Net Income 2020: -$75,3122020Revenue 2021: $5,677,469Expenses 2021: $5,592,001Net Income 2021: $85,4682021Revenue 2022: $4,495,360Expenses 2022: $4,773,713Net Income 2022: -$278,3532022Revenue 2023: $3,514,430Expenses 2023: $3,940,303Net Income 2023: -$425,8732023Revenue 2024: $3,815,034Expenses 2024: $4,569,312Net Income 2024: -$754,2782024

Highlighted filing

2013

Revenue$4,252,182
Expenses$4,064,247
Net Income$187,935
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 8, 2014
Return Version
2013v3.1
Gross Receipts
$5,257,796
Mission and Program Overview

Mission

Provide training and community engagement for youth and individuals with varying abilities to enhance their self-esteem and quality of life.

Lakeside curative services, inc. Provides employment and other training experiences to support individuals with disabilities to live fuller and more inclusive lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,063,188$2,275,527▲ $212,339
Savings and Temporary Cash Investments$1,455,843$1,427,948▼ $27,895
Investments in Publicly Traded Securities$1,196,470$1,267,372▲ $70,902
Accounts Receivable$377,143$339,142▼ $38,001
Prepaid Expenses and Deferred Charges$25,018$20,038▼ $4,980
Inventories for Sale or Use$33,600$12,033▼ $21,567
Cash and Non-Interest-Bearing Accounts$1,077$2,737▲ $1,660
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
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$5,152,339$5,344,797▲ $192,458
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$181,133$197,383▲ $16,250
Other Liabilities$20,129$16,869▼ $3,260
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$201,262$214,252▲ $12,990
Net Assets / Fund Balance
Unrestricted Net Assets$4,951,077$5,130,545▲ $179,468
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$4,951,077$5,130,545▲ $179,468
Total Liabilities and Net Assets / Fund Balance$5,152,339$5,344,797▲ $192,458

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,972,054$716,726$2,691,780
Equipment$211,350$772,092$983,442
Land$89,123-$89,123
Compensation and Service Providers

Employees

NameTitleBaseTotal
Jamie SyvrudMember at Large$103,455$103,455

Board Members and Trustees

NameTitle
Sophie ClayPast President
Mavis RohlingPresident
Ron LemerondVice President
Mary Beth PopchockExecutive Director
Bob KarglMember
Celeste HenkenMember
Jacque JorgensenMember
John WargoMember
Liz RicchioMember
Mike FoyMember
Mike HaubrichMember
Patti NagaiMember
Myles MullikinMember at Large
Peter KnightMember at Large
Brad PettiboneMember Emeritus
Scott FreySecretary
Dan NaughtonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$58,749
Program Service Revenue
$4,090,653
Investment Income
$92,440
Other Revenue
$10,340
All Other Contributions
$58,749
Change in Net Assets
$187,935

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,252,182
Revenue Not Reported on Form 990
$-17,676
Total Revenue per Audited Statements
$4,234,506
Total Revenue per Form 990
$4,252,182
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,268,787
Other Expenses$1,795,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,587,220$260,284-$1,847,504
Occupancy$282,051$241,228-$523,279
Office Expenses$387,737$36,854-$424,591
Payroll Taxes$159,504$30,868-$190,372
Depreciation Depletion$30,139$88,220-$118,359
Other Employee Benefits$88,767$20,700-$109,467
Current Officers, Directors, Trustees, and Key Employees$62,073$41,382-$103,455
Insurance$28,632$9,327-$37,959
Travel$27,611$461-$28,072
All Other Expenses$17,371$5,282-$22,653
Fees for Services Legal$660$19,470-$20,130
Fees for Services Accounting-$19,925-$19,925
Pension Plan Contributions$10,988$7,001-$17,989
Fees for Services Other$8,133$9,000-$17,133
Fees for Service Investment Mgmnt Fees-$9,479-$9,479
Conferences and Meetings$6,309$1,326-$7,635
Advertising-$5,799-$5,799
Other Expenses$463$1,819-$1,819
Total Functional Expenses$3,893,026$171,221$0$4,064,247

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,064,247
Total Expenses per Form 990$4,064,247
Total Expenses per Audited Statements$4,055,038
Expenses Not Reported on Form 990$-9,209
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,390
Fundraising Direct Expenses$270
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Post Retirement Benefits$16,869
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Filing and Contact Details

Filer

EIN
39-0810547
In Care Of
% MARY BETH POPCHOCK
Phone
2625980098

Signing Officer

Name
Mary Beth Popchock
Title
Executive Director
Phone
2625980098
Signed
2014-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mavis Rohling President
Formed
1947
Legal Domicile
Wi
Voting Board Members
13
Independent Board Members
13
Employees
348
Volunteers
25

Preparer

Preparer
Eric Trost
Phone
2626416888
Supplemental Narrative

Additional Explanations

Other Program Services

Lakeside janitorial - number served: 19; this program offers employment for individuals with disabilities that are paid at minimum wage or better in integrated environments and in partnership with racine county and/or nish through the sandra day o'connor act. Participants are employed in janitorial or laundry posistions and work alongside individuals without disabilities. The goal of the program is to maintain integrated employment for individuals with disabilities that is enjoyable for them which pays at least the hourly minimum wage.

Review of Form 990

A copy of the draft form 990 was reviewed by the finance committee prior to the return being signed and filed with the internal revenue service.

Compensation Determination

Every two years or as the new publication is released, lcs refers to the rehabilitation for wisconsin, inc. (rfw) survey results to compare wages and to ensure that lcs wages are competitive within the metro area and within similar positions/categories. If salary ranges need adjustment, the finance committee is consulted for approval and the board for final approval. Salaries were last compared in 2013.

Governing Documents

The organization makes its governing documents, policies and procedures, and financial statements available to the public upon request.

Monitoring and Enforcing Compliance With Conflict of Interest Policy

If a potential conflict of interest exists at any level of the organization; the executive director is made aware of the situation and explores the situation with the involved individual and makes the decision regarding the status of the conflict. If necessary or if the potential conflict involves the executive director; the board president is consulted for his/her input and a decision is made. If a potential conflict arises at the board level the board president is involved in the discovery phase of the conflict and makes the final decision unless s/he is part of the potential conflict; then the executive committee would make the determination (without the board president's input).

Governing Body and Management

Board member numbers 14, 16 and 17 are members at large with no voting privileges until they become full board members. Board member number 10 is a member emeritus and he or she does not have voting rights.

Financial Statement Notes

Fin 48 - Liability for Uncertain Tax Positions

The organization's income tax filings are subject to audit by various taxing authorities. Open periods subject to audit for Federal and Wisconsin purposes are generally the previous three and four years of tax returns filed, respectively. Any interest or penalties assessed to the organization are recorded as operating expenses; however, there were no interest or penalties recorded for the year ended December 31, 2013.

Reconciliation of Revenue & Expenses Per Afs With Revenue Per Return

Expenses that are netted with revenue on the audited financial statements include: net investment expenses of $ 8,939 fundraising expenses of $ 270

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IRS990/Form990PartVIISectionAGrp/PersonNm17MARY BETH POPCHOCK
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9MEMBER EMERITUS
IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER AT LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
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IRS990/GrantsToOrganizationsInd0false
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IRS990/GrossReceiptsAmt05257796
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IRS990/InsuranceGrp/ProgramServicesAmt028632
IRS990/InsuranceGrp/TotalAmt037959
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IRS990/InterestGrp/TotalAmt00
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IRS990/InventoriesForSaleOrUseGrp/EOYAmt012033
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt056204
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IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01196470
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01267372
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO PROVIDE TRAINING AND EXPERIENCES FOR INDIVIDUALS WITH DISABILITIES TO ENHANCE THEIR SELF ESTEEM AND QUALITY OF LIFE. THIS IS ACCOMPLISHED THROUGH JOB TRAINING, PREVOCATIONAL SKILL BUILDING, COMMUNITY VOLUNTEERING AND EMPLOYEMENT AND DEVELOPMENT OF INDEPENDENT LIVING SKILLS.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0387737
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IRS990/OperateHospitalInd0false
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IRS990/OtherExpensesGrp/Desc1ALLOCATED INDIRECT EXPENSES
IRS990/OtherExpensesGrp/Desc2EMPLOYEE FUNCTIONS
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21819
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IRS990/OtherExpensesGrp/ProgramServicesAmt1463
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IRS990/OtherExpensesGrp/TotalAmt1-645054
IRS990/OtherExpensesGrp/TotalAmt28313
IRS990/OtherExpensesGrp/TotalAmt31819
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01587220
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IRS990/PayrollTaxesGrp/TotalAmt0190372
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010988
IRS990/PensionPlanContributionsGrp/TotalAmt017989
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020038
IRS990/PrincipalOfficerNm0MAVIS ROHLING PRESIDENT
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624310
IRS990/ProgramServiceRevenueGrp/BusinessCd1624310
IRS990/ProgramServiceRevenueGrp/BusinessCd2624310
IRS990/ProgramServiceRevenueGrp/BusinessCd3624310
IRS990/ProgramServiceRevenueGrp/Desc0SUBCONTRACT
IRS990/ProgramServiceRevenueGrp/Desc1JANITORIAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2VOCATIONAL REHABILITATION SERVICES
IRS990/ProgramServiceRevenueGrp/Desc3ADULT DAY SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02333267
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1308240

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.46$4.29$3.82$4.57$0.75
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$0.28$5.05$3.51$3.94$0.43
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.60$0.22$5.38$4.50$4.77$0.28
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.39$0.33$6.06$5.68$5.59$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.27$0.24$6.03$4.98$5.06$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.23$0.22$6.01$4.49$4.33$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.91$0.21$5.70$4.66$4.52$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.04$0.28$5.76$4.86$4.79$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.93$0.27$5.66$4.83$4.74$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$0.23$5.58$4.85$4.51$0.34
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.54$0.22$5.32$4.34$4.08$0.26
2013Detailed filing. Detailed filing data is available for this year.$5.34$0.21$5.13$4.25$4.06$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.15$0.20$4.95$3.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.90$0.19$5.71$2.86
Peer Organizations

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