Civic Intelligence

Evangelical Lutheran Church in America

990 • Fiscal year 2015 • EIN 39-1835358

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 31, 2016

614 South Rock AvenueViroqua, WI 54665

(608) 637-2171

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.20x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.28x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

28th percentile

-6.0%

Higher net margin than 28% 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

32nd percentile

-7.3%

Faster asset growth than 32% of similar nonprofits.

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

Revenue Growth

20th percentile

-26%

Faster revenue growth than 20% of similar nonprofits.

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

Assets

Down

$410,281

Down $32,198 (-7.3%) from 2014

Net Assets

Down

$327,211

Down $17,802 (-5.2%) from 2014

Liabilities

Down

$83,070

Down $14,396 (-15%) from 2014

Revenue

Down

$296,579

Down $101,622 (-26%) from 2014

Expenses

Down

$314,381

Down $72,878 (-19%) from 2014

Net Income

Down

-$17,802

Down $28,744 (-263%) from 2014

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $418,475Liabilities 2011: $173,022Net Assets 2011: $245,4532011Assets 2012: $458,458Liabilities 2012: $168,004Net Assets 2012: $290,4542012Assets 2013: $503,024Liabilities 2013: $168,954Net Assets 2013: $334,0702013Assets 2014: $442,479Liabilities 2014: $97,466Net Assets 2014: $345,0132014Assets 2015: $410,281Liabilities 2015: $83,070Net Assets 2015: $327,2112015Assets 2016: $416,430Liabilities 2016: $68,093Net Assets 2016: $348,3372016Assets 2017: $414,300Liabilities 2017: $23,461Net Assets 2017: $390,8392017Assets 2018: $442,507Liabilities 2018: $25,457Net Assets 2018: $417,0502018Assets 2019: $447,442Liabilities 2019: $27,838Net Assets 2019: $419,6042019Assets 2020: $444,237Liabilities 2020: $24,518Net Assets 2020: $419,7192020Assets 2021: $466,812Liabilities 2021: $11,546Net Assets 2021: $455,2662021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2015

Assets$410,281
Liabilities$83,070
Net Assets$327,211

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $193,348Expenses 2011: $212,499Net Income 2011: -$19,1512011Expenses 2012: $247,9382012Revenue 2013: $449,867Expenses 2013: $406,251Net Income 2013: $43,6162013Revenue 2014: $398,201Expenses 2014: $387,259Net Income 2014: $10,9422014Revenue 2015: $296,579Expenses 2015: $314,381Net Income 2015: -$17,8022015Revenue 2016: $336,331Expenses 2016: $315,206Net Income 2016: $21,1252016Revenue 2017: $332,291Expenses 2017: $289,789Net Income 2017: $42,5022017Revenue 2018: $320,272Expenses 2018: $294,061Net Income 2018: $26,2112018Revenue 2019: $308,506Expenses 2019: $305,952Net Income 2019: $2,5542019Revenue 2020: $307,286Expenses 2020: $307,171Net Income 2020: $1152020Revenue 2021: $340,536Expenses 2021: $304,989Net Income 2021: $35,5472021Revenue 2022: $71,080Expenses 2022: $68,343Net Income 2022: $2,7372022

Highlighted filing

2015

Revenue$296,579
Expenses$314,381
Net Income-$17,802
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 31, 2016
Return Version
2015v2.1
Gross Receipts
$296,579
Mission and Program Overview

Mission

To offer lafarge area seniors an alternate livng environment and serve individuals who benefit from a structured and supervised environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$352,827$340,430▼ $12,397
Cash and Non-Interest-Bearing Accounts$44,065$29,633▼ $14,432
Accounts Receivable$26,558$21,394▼ $5,164
Savings and Temporary Cash Investments$16,403$16,427▲ $24
Total Assets$442,479$410,281▼ $32,198
Other Assets Total$2,626$2,397▼ $229
Liabilities
Other Liabilities$56,875$44,589▼ $12,286
Accounts Payable and Accrued Expenses$28,011$26,195▼ $1,816
Mortgage Notes Payable Secured by Investment Property$12,013$12,286▲ $273
Deferred Revenue$567--
Total Liabilities$97,466$83,070▼ $14,396
Net Assets / Fund Balance
Unrestricted Net Assets$345,013$327,211▼ $17,802
Total Net Assets Fund Balance$345,013$327,211▼ $17,802
Total Liabilities and Net Assets / Fund Balance$442,479$410,281▼ $32,198

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$313,700$187,385$501,085
Equipment$5,470$52,631$58,101
Other Land Buildings$1,330$23,855$25,185
Land$19,930-$19,930
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gwen HatfieldChair
David SarnowskiVice-chair
Clark NordbergEx Director - Bethel Home
Kristina RalphMember
Mike BedessemMember
Carolyn SteinmetzSecretary
Kathy MaddenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,004
Program Service Revenue
$294,507
Investment Income
$68
Other Revenue
$0
All Other Contributions
$2,004
Change in Net Assets
$-17,802

Audited Revenue Reconciliation

Revenue per Audited Statements
$296,579
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$296,579
Total Revenue per Form 990
$296,579
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$180,181
Other Expenses$134,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$110,798$36,932-$147,730
Fees for Services Other-$20,974-$20,974
Other Employee Benefits$14,457$4,819-$19,276
Depreciation Depletion$12,397--$12,397
Payroll Taxes$8,614$2,871-$11,485
Occupancy$10,648$556-$11,204
Fees for Services Accounting-$3,300-$3,300
Insurance$2,910--$2,910
Other Expenses$2,500$65,201-$2,500
Pension Plan Contributions$1,268$422-$1,690
Interest-$1,427-$1,427
All Other Expenses-$363-$363
Conferences and Meetings-$353-$353
Total Functional Expenses$177,163$137,218$0$314,381

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$314,381
Total Expenses per Audited Statements$314,381
Total Expenses per Form 990$314,381
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Loan Payable$44,589
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Copies are made available to the board once the return has been filed.

Form 990, Part VI, Section B, Line 12C

The articles and by-laws for lasc spell out clearly the expectations for "conflict of interest" as it relates to the board of directors. Refer to by-laws of la farge area senior concerns, inc.article iv, section 6. Conduct regarding the staff of bethel home & services. Lasc is outlined in their corporate code of conduct and staff handbook.

Form 990, Part VI, Section B, Line 15

The human resources department through bethel home & services oversees the development and review of lasc's wage scales and hiring practices. Bethel home & services and la farge area senior concerns are members of leading age wisconsin which provides some information on comparable staff wage scales. They also make efforts to check with other residential providers in the area to determine if the wages are competitive.

Form 990, Part VI, Section C, Line 19

These documents would be available for review upon request.

Filing and Contact Details

Filer

Filer Name
Evangelical Lutheran Church in America
EIN
39-1835358
Phone
6086372171
Address
614 SOUTH ROCK AVENUE, VIROQUA, WI 54665
Doing Business As
La Farge Area Senior Concerns

Signing Officer

Name
Clark Nordberg
Title
Exec Director-bethel Home
Phone
6086372171
Signed
2016-03-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clark Nordberg
Formed
1995
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Johnson Block & Co Inc
Address
406 SCIENCE DRIVE SUITE 100, MADISON, WI 53711
Preparer
Janice Froelich
Phone
6082742002
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process has not changed from the prior year.

Raw XML AppendixShowing 400 of 418 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/SavingsAndTempCashInvstGrp/EOYAmt016427
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0390896624
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd01
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0BETHEL HOME & SERVICES
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0313700
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0187385
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0501085
IRS990ScheduleD/EquipmentGrp/BookValueAmt05470
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052631
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt058101
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0314381
IRS990ScheduleD/LandGrp/BookValueAmt019930
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019930
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01330
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt023855
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt025185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt044589
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0296579
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0340430
IRS990ScheduleD/TotalExpensesPerForm990Amt0314381
IRS990ScheduleD/TotalLiabilityAmt044589
IRS990ScheduleD/TotalRevenuePerForm990Amt0296579
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0296579
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0314381
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES ARE MADE AVAILABLE TO THE BOARD ONCE THE RETURN HAS BEEN FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ARTICLES AND BY-LAWS FOR LASC SPELL OUT CLEARLY THE EXPECTATIONS FOR "CONFLICT OF INTEREST" AS IT RELATES TO THE BOARD OF DIRECTORS. REFER TO BY-LAWS OF LA FARGE AREA SENIOR CONCERNS, INC.ARTICLE IV, SECTION 6. CONDUCT REGARDING THE STAFF OF BETHEL HOME & SERVICES. LASC IS OUTLINED IN THEIR CORPORATE CODE OF CONDUCT AND STAFF HANDBOOK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE HUMAN RESOURCES DEPARTMENT THROUGH BETHEL HOME & SERVICES OVERSEES THE DEVELOPMENT AND REVIEW OF LASC'S WAGE SCALES AND HIRING PRACTICES. BETHEL HOME & SERVICES AND LA FARGE AREA SENIOR CONCERNS ARE MEMBERS OF LEADING AGE WISCONSIN WHICH PROVIDES SOME INFORMATION ON COMPARABLE STAFF WAGE SCALES. THEY ALSO MAKE EFFORTS TO CHECK WITH OTHER RESIDENTIAL PROVIDERS IN THE AREA TO DETERMINE IF THE WAGES ARE COMPETITIVE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THESE DOCUMENTS WOULD BE AVAILABLE FOR REVIEW UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0442479
IRS990/TotalAssetsEOYAmt0410281
IRS990/TotalAssetsGrp/BOYAmt0442479
IRS990/TotalAssetsGrp/EOYAmt0410281
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02004
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0137218
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0177163
IRS990/TotalFunctionalExpensesGrp/TotalAmt0314381
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt097466
IRS990/TotalLiabilitiesEOYAmt083070
IRS990/TotalLiabilitiesGrp/BOYAmt097466
IRS990/TotalLiabilitiesGrp/EOYAmt083070
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0345013
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0327211
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0230
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0230
IRS990/TotalProgramServiceExpensesAmt0177163
IRS990/TotalProgramServiceRevenueAmt0294507
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0294507
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0296579
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0442479
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0410281
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0345013
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0327211
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0614 SOUTH ROCK AVE
IRS990/USAddress/CityNm0VIROQUA
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054665
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CLARK NORDBERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC DIRECTOR-BETHEL HOME
ReturnHeader/BusinessOfficerGrp/PhoneNum06086372171
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EVANGELICAL LUTHERAN CHURCH IN AMERICA
ReturnHeader/Filer/BusinessNameControlTxt0EVAN
ReturnHeader/Filer/EIN0391835358

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