Civic Intelligence

Big Brothers Big Sisters of Northeast Iowa

990 • Fiscal year 2014 • EIN 42-0885714

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 03, 2015

2530 University Avenue50701

(319) 235-9397

Siviq Scores

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

Liabilities / Assets

68th percentile

0.03x

Higher debt load relative to assets than 68% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

69th percentile

0.02x

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

60th percentile

7.9%

Higher net margin than 60% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

85th percentile

$28,475

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

66th percentile

13%

Faster asset growth than 66% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$214,426

Up $25,068 (+13%) from 2013

Net Assets

Up

$207,245

Up $24,079 (+13%) from 2013

Liabilities

Up

$7,181

Up $989 (+16%) from 2013

Revenue

$304,701

No earlier filing loaded for comparison.

Expenses

Down

$280,622

Down $9,070 (-3.1%) from 2013

Net Income

$24,079

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.

$400K$300K$200K$100K$0Assets 2011: $233,268Liabilities 2011: $9,482Net Assets 2011: $223,7862011Assets 2012: $170,759Liabilities 2012: $14,863Net Assets 2012: $155,8962012Assets 2013: $189,358Liabilities 2013: $6,192Net Assets 2013: $183,1662013Assets 2014: $214,426Liabilities 2014: $7,181Net Assets 2014: $207,2452014Assets 2015: $289,139Liabilities 2015: $8,329Net Assets 2015: $280,8102015Assets 2016: $241,684Liabilities 2016: $13,192Net Assets 2016: $228,4922016Assets 2017: $375,552Liabilities 2017: $28,631Net Assets 2017: $346,9212017Assets 2018: $386,730Liabilities 2018: $35,346Net Assets 2018: $351,3842018Assets 2019: $235,422Liabilities 2019: $31,979Net Assets 2019: $203,4432019Assets 2020: $69,287Liabilities 2020: $44,204Net Assets 2020: $25,0832020

Highlighted filing

2014

Assets$214,426
Liabilities$7,181
Net Assets$207,245

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $323,2282011Expenses 2012: $320,7662012Expenses 2013: $289,6922013Revenue 2014: $304,701Expenses 2014: $280,622Net Income 2014: $24,0792014Revenue 2015: $340,040Expenses 2015: $287,979Net Income 2015: $52,0612015Revenue 2016: $278,125Expenses 2016: $326,106Net Income 2016: -$47,9812016Revenue 2017: $673,894Expenses 2017: $565,246Net Income 2017: $108,6482017Revenue 2018: $643,185Expenses 2018: $633,784Net Income 2018: $9,4012018Revenue 2019: $519,112Expenses 2019: $667,483Net Income 2019: -$148,3712019Revenue 2020: $273,085Expenses 2020: $451,445Net Income 2020: -$178,3602020

Highlighted filing

2014

Revenue$304,701
Expenses$280,622
Net Income$24,079
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 3, 2015
Return Version
2013v4.0
Gross Receipts
$318,153
Mission and Program Overview

Mission

To help children reach their potential through professionaly supported, one-to-one relationships with measureable impact. Matches between adults and children totaled 257 for the year.

To help children reach their potential through professionaly supported, one-to-one relationships with measureable impact. Matches between adults and children totaled 188 for the year.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$101,661$128,202▲ $26,541
Pledges and Grants Receivable$79,560$77,385▼ $2,175
Prepaid Expenses and Deferred Charges$4,140$5,546▲ $1,406
Land, Buildings, and Equipment, Net$3,997$3,293▼ $704
Total Assets$189,358$214,426▲ $25,068
Liabilities
Accounts Payable and Accrued Expenses$6,192$7,181▲ $989
Total Liabilities$6,192$7,181▲ $989
Net Assets / Fund Balance
Temporarily Rstr Net Assets$105,987$110,188▲ $4,201
Unrestricted Net Assets$77,179$97,057▲ $19,878
Total Net Assets Fund Balance$183,166$207,245▲ $24,079
Total Liabilities and Net Assets / Fund Balance$189,358$214,426▲ $25,068

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,293$39,525$42,818
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mike LindExec. DirectFT$28,475$28,475
Maria BenhamExec.directoFT$16,303$16,303

Board Members and Trustees

NameTitle
Bonnie SadlerPresident
Bob ClaassenDirector
Carrie RankinDirector
Donell SingletaryDirector
Doris WeigelDirector
Jeff BeckerDirector
Jennifer ZierkeDirector
Jim Brown JrDirector
Judi FaasDirector
Kyle NodarseDirector
Shanisha JonesDirector
Sherry SabicDirector
Scott KinterSecretary
Denise HansonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$251,502
Program Service Revenue
$0
Investment Income
$143
Other Revenue
$53,056
All Other Contributions
$180,797
Change in Net Assets
$24,079

Audited Revenue Reconciliation

Revenue per Audited Statements
$304,701
Revenue Not Reported on Form 990
$13,452
Total Revenue per Audited Statements
$318,153
Total Revenue per Form 990
$304,701
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,586
Other Expenses$102,036
Total Fundraising Expense$58,809
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,164$1,994$10,407$106,565
Current Officers, Directors, Trustees, and Key Employees$20,150$11,195$13,433$44,778
Occupancy$14,850$3,260-$18,110
Payroll Taxes$13,043$1,505$2,720$17,268
Office Expenses$11,978$1,350$1,854$15,182
Fees for Services Accounting-$11,029-$11,029
Other Employee Benefits$8,978-$997$9,975
Payments to Affiliates$7,817$1,716-$9,533
Insurance$6,051$1,328-$7,379
Depreciation Depletion$1,853$395-$2,248
Advertising$1,446-$482$1,928
Travel$1,525$286$95$1,906
Conferences and Meetings$798$199-$997
Other Expenses$540$3,131$28,821$540
All Other Expenses$409$102-$511
Total Functional Expenses$184,323$37,490$58,809$280,622

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$294,074
Expenses per Audited Statements$280,622
Total Expenses per Form 990$280,622
Expenses Not Reported on Form 990$13,452
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$66,508
Fundraising Direct Expenses$13,452
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$46,238$46,238$4,057$42,181
Event 2$15,183$15,183$9,395$5,788
Total Events$66,508$66,508$13,452$53,056
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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 executive director and the executive board reviews the form 990 before filing.

Form 990, Page 6, Part VI, Line 12C

The organization maintains files to document the monitoring and enforcement of the compliance policy.

Form 990, Page 6, Part VI, Line 15A

The executive board reviews the executive director each year and decides on compensation.the compensation of other employees are decided by the executive director and the executive board.

Form 990, Page 6, Part VI, Line 19

The documents are available for review at the organizations office by appointment.

Filing and Contact Details

Filer

EIN
42-0885714
Phone
3192359397

Signing Officer

Name
Mike Lind
Title
Executive Director
Phone
3192359397
Signed
2015-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Lind
Formed
1972
Legal Domicile
Ia
Voting Board Members
14
Independent Board Members
14
Employees
8
Volunteers
400

Preparer

Preparer
Thomas F Thierman
Phone
3192333318
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Fundraising direct expenses 13,452 fundraising direct expenses -13,452

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Fundraising direct expenses 13,452

Schedule D, Page 4, Part XII, Line 2D

Fundraising direct expenses 13,452

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IRS990/OtherEmployeeBenefitsGrp/TotalAmt09975
IRS990/OtherExpensesGrp/Desc0SPECIAL EVENTS
IRS990/OtherExpensesGrp/Desc1BAD DEBTS
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3CRIMINAL CHECKS
IRS990/OtherExpensesGrp/FundraisingAmt028821
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03131
IRS990/OtherExpensesGrp/ProgramServicesAmt0721
IRS990/OtherExpensesGrp/ProgramServicesAmt1540
IRS990/OtherExpensesGrp/TotalAmt028821
IRS990/OtherExpensesGrp/TotalAmt13131
IRS990/OtherExpensesGrp/TotalAmt2721
IRS990/OtherExpensesGrp/TotalAmt3540
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt010407
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt01994
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt094164
IRS990/OtherSalariesAndWagesGrp/TotalAmt0106565
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt01716
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt07817
IRS990/PaymentsToAffiliatesGrp/TotalAmt09533
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02720
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01505
IRS990/PayrollTaxesGrp/ProgramServicesAmt013043
IRS990/PayrollTaxesGrp/TotalAmt017268
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt079560
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt077385
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04140
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05546
IRS990/PrincipalOfficerNm0MIKE LIND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0255437
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0199
IRS990/PYOtherExpensesAmt096497
IRS990/PYOtherRevenueAmt061326
IRS990/PYRevenuesLessExpensesAmt027270
IRS990/PYSalariesCompEmpBnftPaidAmt0193195
IRS990/PYTotalExpensesAmt0289692
IRS990/PYTotalRevenueAmt0316962
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt024079
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0304701
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0101661
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0128202
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0FUNDRAISING EVENTS GROSS INCOME 140,326
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0251502
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0255437
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0258763
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0337860
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0456547
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01560109
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0199
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0376
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0566
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0186
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01470
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt066508
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt073818
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0140326
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73550
IRS990ScheduleA/PublicSupportPY170Pct00.84270
IRS990ScheduleA/PublicSupportTotal170Amt01251676
IRS990ScheduleA/SubstantialContributorsTotAmt0308433
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0251502
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0255437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0258763
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0337860
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0456547
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01560109
IRS990ScheduleA/TotalSupportAmt01701905
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/BookValueAmt03293
IRS990ScheduleD/EquipmentGrp/DepreciationAmt039525
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt042818
IRS990ScheduleD/ExpensesNotReportedAmt013452
IRS990ScheduleD/ExpensesSubtotalAmt0280622
IRS990ScheduleD/OtherExpensesIncludedAmt013452
IRS990ScheduleD/OtherRevenueAmt013452
IRS990ScheduleD/RevenueNotReportedAmt013452
IRS990ScheduleD/RevenueSubtotalAmt0304701
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING DIRECT EXPENSES 13,452
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING DIRECT EXPENSES 13,452
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03293
IRS990ScheduleD/TotalExpensesPerForm990Amt0280622
IRS990ScheduleD/TotalRevenuePerForm990Amt0304701
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0318153
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0294074
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013452
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt046238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt015183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt05087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt066508
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt046238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt015183
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt05087
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt066508
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0BOWL FOR KIDS
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent2Amt0CASINO NIGHT
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt053056
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013452
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04057
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09395
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE EXECUTIVE DIRECTOR AND THE EXECUTIVE BOARD REVIEWS THE FORM 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAINTAINS FILES TO DOCUMENT THE MONITORING AND ENFORCEMENT OF THE COMPLIANCE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE BOARD REVIEWS THE EXECUTIVE DIRECTOR EACH YEAR AND DECIDES ON COMPENSATION.THE COMPENSATION OF OTHER EMPLOYEES ARE DECIDED BY THE EXECUTIVE DIRECTOR AND THE EXECUTIVE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE ORGANIZATIONS OFFICE BY APPOINTMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FUNDRAISING DIRECT EXPENSES 13,452 FUNDRAISING DIRECT EXPENSES -13,452
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false

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