Civic Intelligence

Balance Inc.

990 • Fiscal year 2017 • EIN 39-1771303

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 28, 2018

1350 14th AveGrafton, WI 53024

(262) 268-6811

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.60x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

72nd percentile

0.33x

Higher debt load relative to revenue than 72% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

52nd percentile

3.7%

Higher net margin than 52% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

86th percentile

$162,700

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

37th percentile

-0.4%

Faster asset growth than 37% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

5.5%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,882,577

Down $8,510 (-0.5%) from 2016

Net Assets

Up

$757,775

Up $140,481 (+23%) from 2016

Liabilities

Down

$1,124,802

Down $148,991 (-12%) from 2016

Revenue

Up

$3,391,536

Up $177,198 (+5.5%) from 2016

Expenses

Down

$3,266,694

Down $21,960 (-0.7%) from 2016

Net Income

Up

$124,842

Up $199,158 (+268%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,728,350Liabilities 2011: $945,266Net Assets 2011: $783,0842011Assets 2012: $1,939,920Liabilities 2012: $1,009,161Net Assets 2012: $930,7592012Assets 2013: $1,985,991Liabilities 2013: $994,482Net Assets 2013: $991,5092013Assets 2014: $2,429,276Liabilities 2014: $1,521,121Net Assets 2014: $908,1552014Assets 2015: $2,286,876Liabilities 2015: $1,601,365Net Assets 2015: $685,5112015Assets 2016: $1,891,087Liabilities 2016: $1,273,793Net Assets 2016: $617,2942016Assets 2017: $1,882,577Liabilities 2017: $1,124,802Net Assets 2017: $757,7752017Assets 2018: $2,212,413Liabilities 2018: $1,478,422Net Assets 2018: $733,9912018Assets 2019: $2,458,555Liabilities 2019: $1,571,666Net Assets 2019: $886,8892019Assets 2020: $2,583,310Liabilities 2020: $1,313,546Net Assets 2020: $1,269,7642020Assets 2021: $2,954,266Liabilities 2021: $773,002Net Assets 2021: $2,181,2642021Assets 2022: $2,818,679Liabilities 2022: $732,621Net Assets 2022: $2,086,0582022Assets 2023: $2,650,036Liabilities 2023: $636,389Net Assets 2023: $2,013,6472023Assets 2024: $2,753,063Liabilities 2024: $547,860Net Assets 2024: $2,205,2032024

Highlighted filing

2017

Assets$1,882,577
Liabilities$1,124,802
Net Assets$757,775

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,361,4922011Expenses 2012: $2,617,8702012Revenue 2013: $2,881,012Expenses 2013: $2,829,000Net Income 2013: $52,0122013Revenue 2014: $2,854,311Expenses 2014: $2,942,055Net Income 2014: -$87,7442014Revenue 2015: $2,955,465Expenses 2015: $3,176,454Net Income 2015: -$220,9892015Revenue 2016: $3,214,338Expenses 2016: $3,288,654Net Income 2016: -$74,3162016Revenue 2017: $3,391,536Expenses 2017: $3,266,694Net Income 2017: $124,8422017Revenue 2018: $3,624,537Expenses 2018: $3,690,849Net Income 2018: -$66,3122018Revenue 2019: $4,192,238Expenses 2019: $4,067,790Net Income 2019: $124,4482019Revenue 2020: $4,311,382Expenses 2020: $3,936,838Net Income 2020: $374,5442020Revenue 2021: $4,918,041Expenses 2021: $3,992,133Net Income 2021: $925,9082021Revenue 2022: $3,634,835Expenses 2022: $3,631,954Net Income 2022: $2,8812022Revenue 2023: $3,570,780Expenses 2023: $3,678,258Net Income 2023: -$107,4782023Revenue 2024: $3,846,720Expenses 2024: $3,665,179Net Income 2024: $181,5412024

Highlighted filing

2017

Revenue$3,391,536
Expenses$3,266,694
Net Income$124,842
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 28, 2018
Return Version
2017v2.2
Gross Receipts
$3,391,536
Mission and Program Overview

Mission

Balance, Inc. is dedicated to improving the quality of life for persons with developmental disabilities. Balance operates Adult Family Homes, Supportive Apartment Services, Day Services, and Children's Programs in Ozaukee and Sheboygan Counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,351,483$1,331,996▼ $19,487
Accounts Receivable$359,092$325,321▼ $33,771
Investments Other Securities$97,235$112,875▲ $15,640
Cash and Non-Interest-Bearing Accounts$16,811$65,404▲ $48,593
Savings and Temporary Cash Investments$37,130$37,339▲ $209
Prepaid Expenses and Deferred Charges$26,436$7,073▼ $19,363
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,891,087$1,882,577▼ $8,510
Other Assets Total$2,900$2,569▼ $331
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,173,282$1,008,482▼ $164,800
Accounts Payable and Accrued Expenses$100,511$116,320▲ $15,809
Total Liabilities$1,273,793$1,124,802▼ $148,991
Net Assets / Fund Balance
Unrestricted Net Assets$589,580$613,384▲ $23,804
Temporarily Rstr Net Assets$25,239$141,916▲ $116,677
Permanently Rstr Net Assets$2,475$2,475→ $0
Total Net Assets Fund Balance$617,294$757,775▲ $140,481
Total Liabilities and Net Assets / Fund Balance$1,891,087$1,882,577▼ $8,510

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$889,035$323,590$1,212,625
Land$362,600-$362,600
Equipment$65,957$287,556$353,513
Other Land Buildings$6,858$33,350$40,208
Leasehold Improvements$7,546$997$8,543

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$97,235-▲ $16,124-$112,875
2016$91,136-▲ $6,553-$97,235
2015$92,791-▼ $1,192-$91,136
2014$63,401$25,000▲ $4,800-$92,791
2013$54,663-▲ $9,010-$63,401
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John HackettCEOFT$141,630$21,070$162,700
Abbey KrummelFin. DirectorFT$46,244$13,712$59,956

Board Members and Trustees

NameTitle
Sylvan LeabmanPresident
Bill KriegVice President
Angela WillmsDirector
Art YoungDirector
David BerousekDirector
Don CairnsDirector
Janice BerousekDirector
Jean WallerDirector
Lanny PolanskyDirector
Peter ZakSecretary
Chadwick KellerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,094
Program Service Revenue
$3,149,993
Investment Income
$209
Other Revenue
$1,240
All Other Contributions
$213,053
Change in Net Assets
$124,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,391,536
Revenue Not Reported on Form 990
$15,639
Total Revenue per Audited Statements
$3,407,175
Total Revenue per Form 990
$3,391,536
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,610,423
Other Expenses$656,271
Total Fundraising Expense$34,157
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,813,856$162,812$13,183$1,989,851
Other Employee Benefits$183,373$36,552$96$220,021
Current Officers, Directors, Trustees, and Key Employees-$218,230-$218,230
Payroll Taxes$142,445$25,650$940$169,035
Occupancy$127,130$21,536-$148,666
Insurance$88,432$8,715-$97,147
Travel$69,347$8,085-$77,432
Depreciation Depletion$66,758$6,897-$73,655
Interest$40,704$2,926-$43,630
Information Technology$23,434$9,442$845$33,721
Office Expenses$12,794$15,284$1,815$29,893
All Other Expenses$5,020$9,885$3,975$18,880
Other Expenses$960$1,696$12,071$14,727
Pension Plan Contributions$9,999$3,287-$13,286
Fees for Services Accounting-$13,000-$13,000
Fees for Services Other$559$7,373-$7,932
Advertising$1,321-$1,232$2,553
Total Functional Expenses$2,675,557$556,980$34,157$3,266,694

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,266,694
Total Expenses per Audited Statements$3,266,694
Total Expenses per Form 990$3,266,694
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
Insider Transactions and Loans

Loans and Receivables

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

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Two officers are related.

Form 990, Part VI, Line 11B: Form 990 Review Process

The Finance Committee reviews, forwards to the Executive Committee, and then to the full Board for approval.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Perceived conflict of interests often exist in organizations such as Balance. Board Members volunteer in part because they have loved ones served by the organization. Other Board Members family members may take positions with the organization. Board Members are required to disclose possible conflicts to the Executive Committee and withdraw from discussion and voting on the matter.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Personnel Committee reviews accomplishments from each Committee Chair and then recommends an increase to the Executive Committee for approval.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Art Young is the Vice President of the BOD is also the Chair of the Personnel Committee. He also professionally is the VP of Human Resources for St Coletta of Wisconsin. He is a member of MRA, who holds data on compensation. Mr. Young uses his professional expertise and data access to inform the BOD.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request

Filing and Contact Details

Filer

Filer Name
Balance Inc
EIN
39-1771303
Phone
2622686811
Address
1350 14TH AVE, GRAFTON, WI 53024

Signing Officer

Name
John Hackett
Title
CEO
Signed
2018-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hackett
Formed
1991
Legal Domicile
Wi
Voting Board Members
11
Independent Board Members
11
Employees
137
Volunteers
40

Preparer

Firm
Ritz Holman LLP
Address
330 E Kilbourn Ste 550, Milwaukee, WI 53202-3144
Preparer
Diana Luttmann
Phone
4142711451
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

Other program services 4: children's services: adult-supervised mentoring and support services that assist children with developmental disabilities ages 9-17 in the development of appropriate life skills both emotional and social, encouraging understanding and advancement of positive self-concepts to improve the participant's ability to interact in their community in socially acceptable ways. As mainstay companions we utilize spontaneous and real-life situations as skill building opportunities to model, guide and shadow them in the community. Included in children's services is summer recreation: this program is for children between the ages of 5 and 15 who have devlopemental disabilities. The program provides a four week day camp with the assistance of high school and college age mentors. Each day the group of 24 children and 30 volunteers travel to beaches, water parks, nature preserves, museums, amusement parks, etc.

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

The endowment is set up to support future operations.

Part X : FIN48 Footnote

The Organization is exempt from income tax under Section 501(c)(3) of the Internal Revenue Code and is classified as other than a private foundation. Management has reviewed all tax positions recognized in previously filed tax returns and those expected to be taken in future tax returns. As of December 31, 2017, the Organization had no amounts related to unrecognized income tax benefits and no amounts related to accrued interest and penalties.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
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IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9President
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt12FIN. DIRECTOR
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IRS990/MissionDesc0Balance, Inc. is dedicated to improving the quality of life for persons with developmental disabilities. Balance operates Adult Family Homes, Supportive Apartment Services, Day Services, and Children's Programs in Ozaukee and Sheboygan Counties.
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IRS990/OtherExpensesGrp/Desc2PROGRAM ACTIVITIES
IRS990/OtherExpensesGrp/Desc3MEMBERSHIP DUES
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IRS990/ProgSrvcAccomActy2Grp/Desc0PACE DAY SERVICES: THESE ARE COMMUNITY BASED SERVICES THAT PROVIDE THE OPPORTUNITY AND SUPPORT FOR INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES TO BE ACTIVE, PARTICIPATING MEMBERS OF THE COMMUNITY. THIS IS ACCOMPLISHED THROUGH RECREATION/LEISURE ACTIVITIES, THERAPIES, SKILL BUILDING ACTIVITIES AND VOLUNTEERISM. INDIVIDUALS SPEND MOST OF THEIR DAY IN COMMUNITY SETTINGS RATHER THAN SHELTERED LOCATIONS. ASSISTANCE IS PROVIDED IN 1:1, 2:1, OR 1:4 STAFF TO PARTICIPANT RATIO. TRANSPORTATION TO AND FROM ACTIVITIES IS PROVIDED.
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01089230
IRS990/ProgSrvcAccomActy3Grp/Desc0SUPPORTED LIVING SERVICES: THIS PROGRAM ASSISTS INDIVIDUALS WITH DEVELOPMENTAL DISABILITIES WHO LIVE IN THEIR OWN HOMES IN THE COMMUNITY. BALANCE GOES TO EACH PERSON'S HOME AND PROVIDES THE SUPPORT THEY REQUIRE AND HELPS THEM CONNECT WITH THE COMMUNITY. THIS IS THE MOST COMMUNITY-INCLUSIVE, INDEPENDENT AND COST EFFECTIVE RESIDENTIAL SUPPORT THAT ENSURES NECESSARY SERVICES ARE IN PLACE. THIS PROGRAM ENCOURAGES SELF-DIRECTION AND HONORS INDIVDUAL CHOICES IN A PERSON'S LIFESTYLE.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.55$2.21$3.85$3.67$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.65$0.64$2.01$3.57$3.68$0.11
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$0.73$2.09$3.63$3.63$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$0.77$2.18$4.92$3.99$0.93
2020Detailed filing. Detailed filing data is available for this year.$2.58$1.31$1.27$4.31$3.94$0.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.46$1.57$0.89$4.19$4.07$0.12
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.21$1.48$0.73$3.62$3.69$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.88$1.12$0.76$3.39$3.27$0.12
2016Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.89$1.27$0.62$3.21$3.29$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.29$1.60$0.69$2.96$3.18$0.22
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.43$1.52$0.91$2.85$2.94$0.09
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.99$0.99$2.88$2.83$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$1.01$0.93$2.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.95$0.78$2.36