Civic Intelligence

Ways to Work Inc

990 • Fiscal year 2013 • EIN 39-1945011

Jan 01, 2013 to Dec 31, 2013 • Filed on Sep 23, 2014

11700 West Lake Park DriveMilwaukee, WI 53224

(414) 359-1040

Siviq Scores

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

Liabilities / Assets

86th percentile

0.81x

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

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

93rd percentile

5.10x

Higher debt load relative to revenue than 93% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

3rd percentile

-88%

Higher net margin than 3% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

74th percentile

$260,783

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

5th percentile

-14%

Faster asset growth than 5% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M 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

Down

$13,856,703

Down $2,264,555 (-14%) from 2012

Net Assets

Down

$2,661,908

Down $1,930,487 (-42%) from 2012

Liabilities

Down

$11,194,795

Down $334,068 (-2.9%) from 2012

Revenue

$2,193,838

No earlier filing loaded for comparison.

Expenses

Up

$4,127,403

Up $219,191 (+5.6%) from 2012

Net Income

-$1,933,565

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.

$20M$15M$10M$5.0M$0Assets 2010: $13,506,707Liabilities 2010: $8,122,309Net Assets 2010: $5,384,3982010Assets 2011: $17,684,307Liabilities 2011: $12,548,816Net Assets 2011: $5,135,4912011Assets 2012: $16,121,258Liabilities 2012: $11,528,863Net Assets 2012: $4,592,3952012Assets 2013: $13,856,703Liabilities 2013: $11,194,795Net Assets 2013: $2,661,9082013Assets 2014: $12,151,962Liabilities 2014: $9,972,383Net Assets 2014: $2,179,5792014Assets 2015: $7,951,163Liabilities 2015: $6,890,345Net Assets 2015: $1,060,8182015Assets 2016: $1,686,792Liabilities 2016: $1,467,900Net Assets 2016: $218,8922016Assets 2017: $369,946Liabilities 2017: $157,140Net Assets 2017: $212,8062017Assets 2018: $111,197Liabilities 2018: $19,268Net Assets 2018: $91,9292018

Highlighted filing

2013

Assets$13,856,703
Liabilities$11,194,795
Net Assets$2,661,908

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,287,7902010Expenses 2011: $4,684,0222011Expenses 2012: $3,908,2122012Revenue 2013: $2,193,838Expenses 2013: $4,127,403Net Income 2013: -$1,933,5652013Revenue 2014: $2,919,615Expenses 2014: $3,208,066Net Income 2014: -$288,4512014Revenue 2015: $770,207Expenses 2015: $1,779,449Net Income 2015: -$1,009,2422015Revenue 2016: $320,373Expenses 2016: $1,159,109Net Income 2016: -$838,7362016Revenue 2017: $183,396Expenses 2017: $189,482Net Income 2017: -$6,0862017Revenue 2018: $166,815Expenses 2018: $287,692Net Income 2018: -$120,8772018

Highlighted filing

2013

Revenue$2,193,838
Expenses$4,127,403
Net Income-$1,933,565
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Sep 23, 2014
Return Version
2013v3.0
Gross Receipts
$3,311,635
Mission and Program Overview

Mission

The mission of Ways to Work, Inc. is to strengthen the capacity of member organizations of the Alliance for Strong Families and Communities, Inc. To serve their communities by promoting strategies to improve the financial condition of distressed families.

Improve the financial condition of economically distressed families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$7,518,645$8,350,321▲ $831,676
Investments in Publicly Traded Securities$5,057,659$4,316,565▼ $741,094
Pledges and Grants Receivable$136,248$582,383▲ $446,135
Cash and Non-Interest-Bearing Accounts$2,871,001$286,291▼ $2,584,710
Accounts Receivable$169,869$203,837▲ $33,968
Land, Buildings, and Equipment, Net$96,826$64,006▼ $32,820
Savings and Temporary Cash Investments$271,010$53,300▼ $217,710
Total Assets$16,121,258$13,856,703▼ $2,264,555
Liabilities
Unsecured Notes Loans Payable$10,500,000$10,250,000▼ $250,000
Accounts Payable and Accrued Expenses$1,028,863$944,795▼ $84,068
Total Liabilities$11,528,863$11,194,795▼ $334,068
Net Assets / Fund Balance
Unrestricted Net Assets$2,831,596$1,645,588▼ $1,186,008
Temporarily Rstr Net Assets$1,760,799$1,016,320▼ $744,479
Total Net Assets Fund Balance$4,592,395$2,661,908▼ $1,930,487
Total Liabilities and Net Assets / Fund Balance$16,121,258$13,856,703▼ $2,264,555

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$29,859$523,634$553,493
Leasehold Improvements$34,147$19,339$53,486
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey FaulknerPresidentFT$151,255$26,300$177,555
Matthew MuellerVP - FundingFT$88,132$22,920$111,052
Wendell E WillisVP - OperationsFT$87,905$23,099$111,004
Linda BrostVP - DevelopmentFT$84,892$16,961$101,853
Susan N DreyfusCEOPT$37,587$1,531$39,118
John R SchmidtCOO/CFOPT$26,779$1,615$28,394

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Alliance For Children And FamiliesManagement Fees/space Rental-$454,282
FisLoan Processing-$270,762
Accenture LLPConsulting-$233,845
Kemp Goldberg PartnersMarketing-$134,729
Revenue and Support

Revenue Composition

Contributions and Grants
$1,075,227
Program Service Revenue
$745,146
Investment Income
$373,465
Other Revenue
$0
All Other Contributions
$382,136
Change in Net Assets
$-1,933,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,561,953
Revenue Not Reported on Financial Statements
$631,885
Revenue Not Reported on Form 990
$53,563
Other Revenue Adjustments
$631,885
Total Revenue per Audited Statements
$1,615,516
Total Revenue per Form 990
$2,193,838
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,290,026
Salaries, Compensation, and Employee Benefits$1,209,408
Grants and Similar Amounts Paid$627,969
Total Fundraising Expense$231,887
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$579,438$100,800-$680,238
Grants to Domestic Orgs$627,969--$627,969
Current Officers, Directors, Trustees, and Key Employees$125,754$232,334$118,461$476,549
Other Salaries and Wages$381,270$16,362$68,975$466,607
Interest$361,110--$361,110
Fees for Services Management$283,748$64,241-$347,989
Other Employee Benefits$18,388$127,569$14,332$160,289
Travel$85,376$43,127$9,275$137,778
Payroll Taxes$9,134$63,369$7,119$79,622
Fees for Services Legal$59,285$8,162-$67,447
Conferences and Meetings$59,120$2,552$415$62,087
Office Expenses$37,767$13,202$63$51,032
Fees for Services Lobbying-$48,335-$48,335
Occupancy$15,548$17,403$8,980$41,931
Depreciation Depletion$9,753$23,067-$32,820
Fees for Services Accounting-$28,877-$28,877
Other Expenses$25,253$2,302$252$27,807
Pension Plan Contributions$3,022$20,964$2,355$26,341
Total Functional Expenses$3,028,749$866,767$231,887$4,127,403

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,127,403
Total Expenses per Audited Statements$3,546,003
Expenses per Audited Statements$3,495,518
Expenses Not Reported on Financial Statements$631,885
Other Expense Adjustments$631,885
Expenses Not Reported on Form 990$50,485
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
26-0801554-501(c)(3)Expansion Grant, Performance Award$101,132
38-1358015-501(c)(3)Performance Award$97,532
54-0346118-501(c)(3)Performance Award$92,550
39-0806258-501(c)(3)Expansion Grant, Performance Award$90,000
39-0827320-501(c)(3)Jarc$37,224
53-0208258-501(c)(3)Performance Award$32,850
39-0808507-501(c)(3)Jarc$25,131
36-2167778-501(c)(3)Performance Award$23,425
56-0689235-501(c)(3)Performance Award$21,600
95-3497926-501(c)(3)Performance Award$20,900
95-1644024-501(c)(3)Performance Award$20,600
23-1633571-501(c)(3)Performance Award$14,200
14-1340033-501(c)(3)Performance Award$9,100
93-0397825-501(c)(3)Performance Award$7,000
62-0499284-501(c)(3)Performance Award$6,800
25-0965341-501(c)(3)Performance Award$6,000
23-1633571-501(c)(3)Performance Award$5,500
47-0390618-501(c)(3)Performance Award$4,500
94-1186169-501(c)(3)Performance Award$4,000
41-1442049-501(c)(3)Performance Award$3,925
22-2406433-501(c)(3)Performance Award$1,800
65-0716969-501(c)(3)Performance Award$1,100
58-1054331-501(c)(3)Performance Award$1,100
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
Yes
Subject to proxy tax
No
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
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 4

As of 12/31/13 bylaws have been amended and alliance for children and families, inc. (acf) merged with families international, inc. (fii), with acf being the surviving entity.

Form 990, Part VI, Section A, Line 6

The sole member of ways to work, inc. Was formerly families international. As of 12/31/13, the sole member of ways to work, inc. Is alliance for children and families, inc.

Form 990, Part VI, Section A, Line 7A

In accordance with its bylaws, the ways to work, inc. Board of directors shall have no fewer than 9 nor more than 15 directors. Three shall be appointed by families international, inc. (fii). The remaining directors shall be elected by majority vote of the then incumbent directors. As of 12/31/13, the bylaws were amended to require that the ways to work, inc. Board of directors shall be appointed by the sole member and the number of directors shall be no fewer than 1 nor more than 7.

Form 990, Part VI, Section A, Line 7B

The board of directors of the member, alliance for children and families, inc., may, by resolution, authorize an officer or a director of the member corporation to vote, to appoint proxies, and to execute written consents, waivers, and releases on behalf of the member corporation.

Form 990, Part VI, Section B, Line 11

A copy of the form 990 for ways to work, inc. Is provided to the board of directors for their review and comments. The board has two weeks to review and discuss issues with management. Upon satisfactory resolution of any issues, the form 990 is filed.

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

Ways to work, inc. Regularly and consistently monitors and enforces compliance with the conflict of interest policy in that any officer, directors or key employee who has a direct or indirect financial interest must disclose the existence of the financial interest and be given the opportunity to disclose all the material facts to the officers or directors considering the proposed transaction or arrangement. The remaining directors or officers meeting will decide if conflicts of interest exist. Each officer, director and key employee annually signs a statement which affirms such person has received a copy of the conflict of interest policy, has read and understands the policy, and has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15

In determining the compensation of the organization's officers and key employees, the process includes a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and final decision. The organization receives a compensation study from a third party periodically, which compares the compensation of the organization's officers and key employees to similar organizations throughout the u.s. The compensation is reviewed and approved by the board of directors, and documentation is retained by the chief financial officer. The individuals are not present when their compensation is reviewed.

Form 990, Part VI, Section C, Line 19

Ways to work will provide its governing documents, conflict of interest policy, and financial statements upon request.

Filing and Contact Details

Filer

EIN
39-1945011
Phone
4143591040

Signing Officer

Name
Kristi Scharl
Title
CFO
Phone
4143591040
Signed
2014-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan N Dreyfus
Formed
1999
Legal Domicile
De
Voting Board Members
6
Independent Board Members
5
Employees
0
Volunteers
11

Preparer

Preparer
Troy E Marine CPA
Phone
4147775500
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 314,317. Management and general expenses 100,800. Fundraising expenses 0. Total expenses 415,117. Loan processing: program service expenses 265,121. Management and general expenses 0. Fundraising expenses 0. Total expenses 265,121.

FORM 990, PART XI, LINE 9:

Change in pension liability 25,148.

FORM 990, PART XII, LINE 2C:

No changes have been made from the prior year.

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in pension liability 25,148.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Interest expense 361,110. Provision for bad debts 270,775.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Interest expense 361,110. Provision for bad debts 270,775.

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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
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IRS990/Form990PartVIISectionAGrp/PersonNm4TONYA JACKSON SMALLWOOD
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IRS990/Form990PartVIISectionAGrp/PersonNm6DONALD W LAYDEN JR
IRS990/Form990PartVIISectionAGrp/PersonNm7MILTON J LITTLER JR
IRS990/Form990PartVIISectionAGrp/PersonNm8JUDY APPLEGATE STRAND
IRS990/Form990PartVIISectionAGrp/PersonNm9STEPHEN MACK
IRS990/Form990PartVIISectionAGrp/PersonNm10SCOTT W HUMPHREY
IRS990/Form990PartVIISectionAGrp/PersonNm11JEFFREY FAULKNER
IRS990/Form990PartVIISectionAGrp/PersonNm12SUSAN N DREYFUS
IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN R SCHMIDT
IRS990/Form990PartVIISectionAGrp/PersonNm14WENDELL E WILLIS
IRS990/Form990PartVIISectionAGrp/PersonNm15MATTHEW MUELLER
IRS990/Form990PartVIISectionAGrp/PersonNm16LINDA BROST
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11151255
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1237587
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1326779
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1487905
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9EX-OFFICIO DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt13COO/CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt14VP - OPERATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt15VP - FUNDING
IRS990/Form990PartVIISectionAGrp/TitleTxt16VP - DEVELOPMENT
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IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
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IRS990/GainOrLossGrp/SecuritiesAmt0182203
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IRS990/GrantsToOrganizationsInd01
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1171495
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt02252041
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IRS990/PYTotalExpensesAmt03908212
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03145491
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1933565
IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0745146
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0271010
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01075227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02252041
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt03793611
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02121768
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02792945
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt012035592
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0764913

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