Civic Intelligence

Big Brothers Big Sisters of Green County Inc.

990 • Fiscal year 2015 • EIN 39-1514636

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 26, 2016

1505 9th StreetMonroe, WI 53566

(608) 325-7855

Siviq Scores

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

Liabilities / Assets

69th percentile

0.04x

Higher debt load relative to assets than 69% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

71st percentile

0.03x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-3.0%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

38th percentile

-3.8%

Faster asset growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

29th percentile

-14%

Faster revenue growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$139,299

Down $5,514 (-3.8%) from 2014

Net Assets

Down

$134,389

Down $5,644 (-4.0%) from 2014

Liabilities

Up

$4,910

Up $130 (+2.7%) from 2014

Revenue

Down

$189,030

Down $31,873 (-14%) from 2014

Expenses

Up

$194,674

Up $3,983 (+2.1%) from 2014

Net Income

Down

-$5,644

Down $35,856 (-119%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $89,173Liabilities 2010: $7,841Net Assets 2010: $81,3322010Assets 2011: $97,819Liabilities 2011: $4,243Net Assets 2011: $93,5762011Assets 2012: $100,384Liabilities 2012: $2,772Net Assets 2012: $97,6122012Assets 2013: $114,536Liabilities 2013: $4,715Net Assets 2013: $109,8212013Assets 2014: $144,813Liabilities 2014: $4,780Net Assets 2014: $140,0332014Assets 2015: $139,299Liabilities 2015: $4,910Net Assets 2015: $134,3892015Assets 2016: $138,596Liabilities 2016: $5,423Net Assets 2016: $133,1732016Assets 2017: $132,300Liabilities 2017: $5,318Net Assets 2017: $126,9822017Assets 2018: $117,201Liabilities 2018: $4,497Net Assets 2018: $112,7042018Assets 2019: $114,256Liabilities 2019: $7,127Net Assets 2019: $107,1292019Assets 2020: $120,195Liabilities 2020: $11,122Net Assets 2020: $109,0732020Assets 2021: $145,230Liabilities 2021: $4,472Net Assets 2021: $140,7582021Assets 2022: $127,408Liabilities 2022: $8,405Net Assets 2022: $119,0032022Assets 2023: $215,465Liabilities 2023: $84,202Net Assets 2023: $131,2632023Assets 2024: $212,928Liabilities 2024: $81,542Net Assets 2024: $131,3862024

Highlighted filing

2015

Assets$139,299
Liabilities$4,910
Net Assets$134,389

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $168,594Expenses 2010: $153,364Net Income 2010: $15,2302010Revenue 2011: $172,404Expenses 2011: $160,160Net Income 2011: $12,2442011Revenue 2012: $176,092Expenses 2012: $172,056Net Income 2012: $4,0362012Revenue 2013: $193,822Expenses 2013: $181,613Net Income 2013: $12,2092013Revenue 2014: $220,903Expenses 2014: $190,691Net Income 2014: $30,2122014Revenue 2015: $189,030Expenses 2015: $194,674Net Income 2015: -$5,6442015Revenue 2016: $196,360Expenses 2016: $197,576Net Income 2016: -$1,2162016Revenue 2017: $190,567Expenses 2017: $196,758Net Income 2017: -$6,1912017Revenue 2018: $190,399Expenses 2018: $204,677Net Income 2018: -$14,2782018Revenue 2019: $207,318Expenses 2019: $212,893Net Income 2019: -$5,5752019Revenue 2020: $190,148Expenses 2020: $188,204Net Income 2020: $1,9442020Revenue 2021: $230,784Expenses 2021: $199,099Net Income 2021: $31,6852021Revenue 2022: $209,479Expenses 2022: $231,234Net Income 2022: -$21,7552022Revenue 2023: $191,033Expenses 2023: $193,535Net Income 2023: -$2,5022023Revenue 2024: $204,563Expenses 2024: $211,809Net Income 2024: -$7,2462024

Highlighted filing

2015

Revenue$189,030
Expenses$194,674
Net Income-$5,644
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 26, 2016
Return Version
2015v2.1
Gross Receipts
$189,030
Mission and Program Overview

Mission

To match children with a caring adult

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$65,993$62,019▼ $3,974
Investments in Publicly Traded Securities$43,961$42,356▼ $1,605
Pledges and Grants Receivable$34,700$34,800▲ $100
Land, Buildings, and Equipment, Net$159$124▼ $35
Total Assets$144,813$139,299▼ $5,514
Liabilities
Accounts Payable and Accrued Expenses$4,104$4,205▲ $101
Other Liabilities$676$705▲ $29
Total Liabilities$4,780$4,910▲ $130
Net Assets / Fund Balance
Unrestricted Net Assets$138,033$127,589▼ $10,444
Temporarily Rstr Net Assets$2,000$6,800▲ $4,800
Total Net Assets Fund Balance$140,033$134,389▼ $5,644
Total Liabilities and Net Assets / Fund Balance$144,813$139,299▼ $5,514

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$124$1,838$1,962
Compensation and Service Providers

Board Members and Trustees

NameTitle
John BernsteinPresident
Emily LoveDirector
Jeremy PinnowDirector
Kaitlyn ShudaDirector
Melissa LeveringtonDirector
Nita DuerstDirector
Pam TourdotDirector
Tory TullisDirector
Brandi CamronSecretary
Jim NemethTreasurer
Becky HenkeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$190,042
Program Service Revenue
$0
Investment Income
$-1,012
Other Revenue
$0
All Other Contributions
$66,763
Change in Net Assets
$-5,644

Audited Revenue Reconciliation

Revenue per Audited Statements
$156,231
Revenue Not Reported on Financial Statements
$32,799
Other Revenue Adjustments
$32,799
Total Revenue per Audited Statements
$156,231
Total Revenue per Form 990
$189,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$109,076
Other Expenses$85,598
Total Fundraising Expense$32,799
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$58,662--$58,662
Current Officers, Directors, Trustees, and Key Employees$39,329--$39,329
Advertising--$23,275$23,275
Payroll Taxes$10,710--$10,710
Occupancy$9,352$660-$10,012
Insurance$4,179$1,441-$5,620
All Other Expenses$667$2,564$1,963$5,194
Fees for Services Accounting$4,975--$4,975
Other Expenses$2,480$5,284$3,043$3,043
Travel$2,982--$2,982
Conferences and Meetings$20$592-$612
Pension Plan Contributions$375--$375
Depreciation Depletion-$36-$36
Total Functional Expenses$145,032$16,843$32,799$194,674

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$194,674
Expenses per Audited Statements$161,875
Total Expenses per Audited Statements$161,875
Expenses Not Reported on Financial Statements$32,799
Other Expense Adjustments$32,799
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bowl for Kids S$92,011---
Other Events$31,268---
Total Events$123,279---
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 Taxes$705
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
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

The return will be reviewed by the executive director and board of directors.

Form 990, Page 6, Part VI, Line 19

Available upon request at big brothers big sisters office

Filing and Contact Details

Filer

Filer Name
Big Brothers Big Sisters
EIN
39-1514636
Phone
6083257855
Address
1505 9TH STREET, MONROE, WI 53566

Signing Officer

Name
John Bernstein
Title
President
Phone
6083257855
Signed
2016-02-26

Organization Details

Principal Officer
John Bernstein
Formed
1985
Legal Domicile
Wi
Voting Board Members
12
Independent Board Members
12
Employees
5

Preparer

Firm
Benning Group LLC
Address
1809 10TH ST, MONROE, WI 53566-1830
Preparer
Jenny L Blocker
Phone
6083255035
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising expenses -32,799 fundraising expenses 32,799

Financial Statement Notes

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

Fundraising expenses 32,799

Schedule D, Page 4, Part XII, Line 4B

Fundraising expenses 32,799

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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/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0-1012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01911
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05449
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03704
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01229
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt011281
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.02000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98820
IRS990ScheduleA/PublicSupportPY509Pct00.98230
IRS990ScheduleA/PublicSupportTotal509Amt0943049
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0190042
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0218992
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0188373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0172388
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0173254
IRS990ScheduleA/Total509Grp/TotalAmt0943049
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0189030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0220903
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0193822
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0176092
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0174483
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0954330
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/EquipmentGrp/BookValueAmt0124
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01838
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01962
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt032799
IRS990ScheduleD/ExpensesSubtotalAmt0161875
IRS990ScheduleD/OtherExpensesNotIncludedAmt032799
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0705
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt032799
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt032799
IRS990ScheduleD/RevenueSubtotalAmt0156231
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EXPENSES 32,799
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES 32,799
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 4B
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0124
IRS990ScheduleD/TotalExpensesPerForm990Amt0194674
IRS990ScheduleD/TotalLiabilityAmt0705
IRS990ScheduleD/TotalRevenuePerForm990Amt0189030
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0156231
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0161875
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0123279
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt092011
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt031268
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BOWL FOR KIDS S
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0OTHER EVENTS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt092011
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt031268
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0123279
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RETURN WILL BE REVIEWED BY THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST AT BIG BROTHERS BIG SISTERS OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES -32,799 FUNDRAISING EXPENSES 32,799
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt06800
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0144813
IRS990/TotalAssetsEOYAmt0139299
IRS990/TotalAssetsGrp/BOYAmt0144813
IRS990/TotalAssetsGrp/EOYAmt0139299
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0190042
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt032799
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016843
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0145032
IRS990/TotalFunctionalExpensesGrp/TotalAmt0194674
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04780
IRS990/TotalLiabilitiesEOYAmt04910
IRS990/TotalLiabilitiesGrp/BOYAmt04780
IRS990/TotalLiabilitiesGrp/EOYAmt04910
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0140033
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0134389
IRS990/TotalProgramServiceExpensesAmt0145032
IRS990/TotalRevenueGrp/ExclusionAmt0-1012
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0189030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0144813
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0139299
IRS990/TravelGrp/ProgramServicesAmt02982
IRS990/TravelGrp/TotalAmt02982
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0138033
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0127589
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0707 9TH STREET
IRS990/USAddress/CityNm0BRODHEAD
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053520
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN BERNSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06083257855
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIG BROTHERS BIG SISTERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF GREEN COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0BIGB
ReturnHeader/Filer/EIN0391514636
ReturnHeader/Filer/PhoneNum06083257855
ReturnHeader/Filer/USAddress/AddressLine1Txt01505 9TH STREET
ReturnHeader/Filer/USAddress/CityNm0MONROE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053566
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300003878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BENNING GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01809 10TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0535661830

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.13$0.82$1.31$2.05$2.12$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.15$0.84$1.31$1.91$1.94$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.08$1.19$2.09$2.31$0.22
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.04$1.41$2.31$1.99$0.32
2020Detailed filing. Detailed filing data is available for this year.$1.20$0.11$1.09$1.90$1.88$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.14$0.07$1.07$2.07$2.13$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.17$0.04$1.13$1.90$2.05$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.32$0.05$1.27$1.91$1.97$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.39$0.05$1.33$1.96$1.98$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.05$1.34$1.89$1.95$0.06
2014Detailed filing. Detailed filing data is available for this year.$1.45$0.05$1.40$2.21$1.91$0.30
2013Detailed filing. Detailed filing data is available for this year.$1.15$0.05$1.10$1.94$1.82$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.03$0.98$1.76$1.72$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.04$0.94$1.72$1.60$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.08$0.81$1.69$1.53$0.15