Civic Intelligence

Systems Unlimited Inc.

990 • Fiscal year 2018 • EIN 42-0985205

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 20, 2018

2533 Scott Blvd SE 1Iowa City, IA 52240

(319) 338-9212

Siviq Scores

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

Liabilities / Assets

57th percentile

0.32x

Higher debt load relative to assets than 57% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Liabilities / Revenue

33rd percentile

0.15x

Higher debt load relative to revenue than 33% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Net Margin

65th percentile

9.6%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Top Officer Pay

32nd percentile

$185,192

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 0.5% of source-year revenue.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2018

Asset Growth

91st percentile

32%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Revenue Growth

83rd percentile

30%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2017 to 2018

Assets

Up

$16,703,411

Up $4,046,245 (+32%) from 2017

Net Assets

Up

$11,338,606

Up $3,338,862 (+42%) from 2017

Liabilities

Up

$5,364,805

Up $707,383 (+15%) from 2017

Revenue

Up

$34,733,846

Up $7,987,407 (+30%) from 2017

Expenses

Up

$31,394,985

Up $5,266,527 (+20%) from 2017

Net Income

Up

$3,338,861

Up $2,720,880 (+440%) from 2017

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $9,782,954Liabilities 2011: $3,998,321Net Assets 2011: $5,784,6332011Assets 2012: $9,433,358Liabilities 2012: $3,832,578Net Assets 2012: $5,600,7802012Assets 2013: $9,819,373Liabilities 2013: $3,877,983Net Assets 2013: $5,941,3902013Assets 2014: $10,461,810Liabilities 2014: $4,425,220Net Assets 2014: $6,036,5902014Assets 2015: $11,139,768Liabilities 2015: $4,435,793Net Assets 2015: $6,703,9752015Assets 2016: $12,426,162Liabilities 2016: $5,044,400Net Assets 2016: $7,381,7622016Assets 2017: $12,657,166Liabilities 2017: $4,657,422Net Assets 2017: $7,999,7442017Assets 2018: $16,703,411Liabilities 2018: $5,364,805Net Assets 2018: $11,338,6062018Assets 2019: $18,347,872Liabilities 2019: $5,460,275Net Assets 2019: $12,887,5972019Assets 2020: $21,489,406Liabilities 2020: $5,273,498Net Assets 2020: $16,215,9082020Assets 2021: $24,419,025Liabilities 2021: $5,571,280Net Assets 2021: $18,847,7452021Assets 2022: $26,572,846Liabilities 2022: $5,045,645Net Assets 2022: $21,527,2012022Assets 2023: $29,160,368Liabilities 2023: $7,177,178Net Assets 2023: $21,983,1902023Assets 2024: $30,260,125Liabilities 2024: $6,872,142Net Assets 2024: $23,387,9832024Assets 2025: $31,281,230Liabilities 2025: $6,733,585Net Assets 2025: $24,547,6452025

Highlighted filing

2018

Assets$16,703,411
Liabilities$5,364,805
Net Assets$11,338,606

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2011: $18,959,458Expenses 2011: $19,458,847Net Income 2011: -$499,3892011Expenses 2012: $20,149,3842012Expenses 2013: $20,021,7932013Revenue 2014: $22,099,195Expenses 2014: $22,003,995Net Income 2014: $95,2002014Revenue 2015: $24,721,642Expenses 2015: $24,054,257Net Income 2015: $667,3852015Revenue 2016: $26,385,594Expenses 2016: $25,707,807Net Income 2016: $677,7872016Revenue 2017: $26,746,439Expenses 2017: $26,128,458Net Income 2017: $617,9812017Revenue 2018: $34,733,846Expenses 2018: $31,394,985Net Income 2018: $3,338,8612018Revenue 2019: $32,921,473Expenses 2019: $31,372,482Net Income 2019: $1,548,9912019Revenue 2020: $38,764,628Expenses 2020: $35,436,317Net Income 2020: $3,328,3112020Revenue 2021: $40,555,598Expenses 2021: $37,923,761Net Income 2021: $2,631,8372021Revenue 2022: $44,162,374Expenses 2022: $41,482,918Net Income 2022: $2,679,4562022Revenue 2023: $43,472,517Expenses 2023: $42,917,947Net Income 2023: $554,5702023Revenue 2024: $45,514,501Expenses 2024: $44,109,708Net Income 2024: $1,404,7932024Revenue 2025: $48,007,050Expenses 2025: $46,847,388Net Income 2025: $1,159,6622025

Highlighted filing

2018

Revenue$34,733,846
Expenses$31,394,985
Net Income$3,338,861
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 20, 2018
Return Version
2017v2.3
Gross Receipts
$35,195,075
Mission and Program Overview

Mission

Partnering with people who have disibilities and mental health needs to advance their personal independence, dignity and growth. Systems unlimited will set the standard for services that remove barrieres to independence and inspire the people we serve to achieve their personal success. Our core values are: we believe everyone is important, we act with integrity, we support the right to make choices, we value constant learning, and we embrace diversity.

To offer personalized service within local communities which help people improve and maintain the quality of their lives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,244,935$7,342,037▲ $3,097,102
Land, Buildings, and Equipment, Net$5,982,734$6,597,872▲ $615,138
Accounts Receivable$2,211,644$2,451,960▲ $240,316
Prepaid Expenses and Deferred Charges$31,134$108,652▲ $77,518
Investments Other Securities$27,494$27,494→ $0
Cash and Non-Interest-Bearing Accounts$1,000$1,350▲ $350
Total Assets$12,657,166$16,703,411▲ $4,046,245
Other Assets Total$158,225$174,046▲ $15,821
Liabilities
Mortgage Notes Payable Secured by Investment Property$820,257$2,694,624▲ $1,874,367
Accounts Payable and Accrued Expenses$1,516,693$1,915,914▲ $399,221
Tax Exempt Bond Liabilities$1,656,282--
Escrow Account Liability$348,744$513,567▲ $164,823
Other Liabilities$315,446$240,700▼ $74,746
Total Liabilities$4,657,422$5,364,805▲ $707,383
Net Assets / Fund Balance
Unrestricted Net Assets$7,921,541$11,264,111▲ $3,342,570
Temporarily Rstr Net Assets$78,203$74,495▼ $3,708
Total Net Assets Fund Balance$7,999,744$11,338,606▲ $3,338,862
Total Liabilities and Net Assets / Fund Balance$12,657,166$16,703,411▲ $4,046,245

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,481,477$6,662,717$11,144,194
Equipment$742,575$1,574,431$2,317,006
Land$1,373,820-$1,373,820
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Casey WestoffExecutive DiFT$163,876$21,316$185,192
Casey WestoffExecutive Director-$163,876$21,316$185,192
Michelle LloydDirector ofFT$136,287$6,900$143,187

Board Members and Trustees

NameTitle
Suzanne HillemanPresident
Adam MclaughlinDirector
Chad BrakhahnDirector
Connie HanelineDirector
Dale GardnerDirector
Jeff EdbergDirector
Karen MutersDirector
Leah DonaldDirector
Matt BakerDirector
Matt HayesDirector
Philip WhiteDirector
Robert SaxtonDirector
Susan DavisDirector
Scott EnyartPast Preside
Matthew HoranSecretary/tr
Tom BravermanVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Access Systems LeasingPrint Service955 SE OLSON DR, Waukee, IA 50263$152,852
Revenue and Support

Revenue Composition

Contributions and Grants
$2,347,379
Program Service Revenue
$32,283,049
Investment Income
$80,448
Other Revenue
$22,970
All Other Contributions
$2,347,379
Change in Net Assets
$3,338,861

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$1,115,208
Real Estate Other1$237,698
Cars and Other Vehicles1$54,867
Total Noncash Contributions3$1,407,773

Audited Revenue Reconciliation

Revenue per Audited Statements
$34,733,846
Total Revenue per Audited Statements
$34,733,846
Total Revenue per Form 990
$34,733,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$27,609,703
Other Expenses$3,785,282
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,248,976$2,246,807-$22,495,783
Other Employee Benefits$2,599,613$283,892-$2,883,505
Payroll Taxes$1,487,958$171,890-$1,659,848
Occupancy$891,903$128,615-$1,020,518
Depreciation Depletion$466,667$252,321-$718,988
Travel$622,318$38,065-$660,383
Current Officers, Directors, Trustees, and Key Employees$42,444$317,616-$360,060
Office Expenses$23,202$217,586-$240,788
Pension Plan Contributions$135,899$74,608-$210,507
All Other Expenses$111,435$55,982-$167,417
Other Expenses$109,325$124,414-$124,414
Interest$49,696$72,996-$122,692
Insurance-$78,524-$78,524
Fees for Services Accounting-$68,350-$68,350
Fees for Services Other-$15,441-$15,441
Fees for Services Legal-$4,492-$4,492
Total Functional Expenses$26,968,256$4,426,729$0$31,394,985

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$31,394,985
Total Expenses per Audited Statements$31,394,985
Total Expenses per Form 990$31,394,985
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,248
Fundraising Direct Expenses$2,115
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
5k Run$19,963$19,963$646$19,317
Total Events$19,963$19,963$1,817$18,146
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Liabilities$240,700
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
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, Page 6, Part VI, Line 11B

The 990 is provided to, then reviewed by the entire board prior to filing with the irs.

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

Each calendar year, each board member is required to disclose conflicts of interest and sign a disclosure statement.

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

The executive committee of the board determines the compensation of the executive director. A comparibility study was done before hire and looked at each year during the review. This was last reviewed in 2018.

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

Compensation studies and surveys are found. Provider organization does surveys each year which are used to evaluate current pay ranges. This was last done in 2016.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Systems Unlimited Inc
EIN
42-0985205
Phone
3193389212
Address
2533 SCOTT BLVD SE 1, IOWA CITY, IA 52240

Signing Officer

Name
Suzanne Hilleman
Title
President
Phone
3193389212
Signed
2018-12-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Suzanne Hilleman
Formed
1971
Legal Domicile
Ia
Voting Board Members
16
Independent Board Members
16
Employees
1,263
Volunteers
25

Preparer

Firm
Tdt Cpas and Advisors Pc
Address
317 HIGH AVE E, OSKALOOSA, IA 52577-2823
Preparer
Joseph B Ryan CPA
Phone
6416722523
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To offer personalized service within local communities which help people improve and mantain the quality of their lives. We seek to be an innovative leader in the design and delivery of personalized services within each community we serve. Our core values are: continual collaboration, conscious communication, daily accountability, constant respect, on-going education.

Form 990, Part XI, Line 9

ROUNDING ADJUSTMENT 1

Financial Statement Notes

Schedule D, Page 2, Part IV, Line 2B

Cash held for the benefit of others, payee account represents cash held for the organization's clients where the corporation acts in an agency capacity.

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and a similar section of the iowa income tax law, which provides income tax exemption for organizations organized and operated exclusively for religious, charitable, or educational purposes. The irs has not determined that the organization is a private foundation. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization files information returns in the u.s. Federal jurisdiction. The organization follows the accounting standard for evaluating uncertain income tax positions and has determined that it was not required to record a liability related to uncertain tax positions

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3PAST PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR OF
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IRS990/MissionDesc0TO OFFER PERSONALIZED SERVICE WITHIN LOCAL COMMUNITIES WHICH HELP PEOPLE IMPROVE AND MANTAIN THE QUALITY OF THEIR LIVES. WE SEEK TO BE AN INNOVATIVE LEADER IN THE DESIGN AND DELIVERY OF PERSONALIZED SERVICES WITHIN EACH COMMUNITY WE SERVE. OUR CORE VALUES ARE: CONTINUAL COLLABORATION, CONSCIOUS COMMUNICATION, DAILY ACCOUNTABILITY, CONSTANT RESPECT, ON-GOING EDUCATION.
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IRS990/PrincipalOfficerNm0SUZANNE HILLEMAN
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt388881
IRS990/ProgSrvcAccomActy2Grp/Desc0EMPLOYMENT SYSTEMS: (ES) PROVIDES SUPPORTED EMPLOYMENT, PREVOCATIONAL AND DAY HABILITATION SERVICES FOR ADULTS WITH DEVELOPMENTAL DISABILITIES AND SIMILAR SERVICE NEEDS. MANY STAFF ARE TRAINED TO WORK SPECIFICALLY WITH INDIVIDUALS WITH AUTISM AND SIGNIFICANT BEHAVIORAL NEEDS. 235 INDIVIDUALS WERE SUPPORTED IN THE 2016 FISCAL YEAR.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03998576
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt03705005
IRS990/ProgSrvcAccomActy3Grp/Desc0FAMILY SYSTEMS THERAPY AND COUNSELING (FS): PROVIDES SERVICES TO CHILDREN AND ADULTS TO MEET A WIDE VARIETY OF BEHAVIORAL AND MENTAL HEALTH NEEDS. FAMILY SERVICES PROVIDES MULTIPLE SERVICES INCLUDING INDIVIDUAL, GROUP AND FAMILY THERAPY, SKILL BUILDING, RESPITE AND BHIS SERVICES IN 5 SCHOOL DISTRICTS AND 3 OFFICES IN JOHNSON, LINN AND WASHINGTON COUNTIES. CLINICAL STAFF CONSISTS OF LICENSED SOCIAL WORKERS, LICENSED MENTAL HEALTH COUNSELORS AND LICENSED MARRIAGE AND FAMILY THERAPISTS WORKING WITH A VARIETY OF THERAPEUTIC SPECIALITIES. 444 INDIVIDUALS WERE SERVED DURING THE 2016 FISCAL YEAR.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 59,268
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt038417
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$31.3$6.73$24.5$48.0$46.8$1.16
2024Detailed filing. Detailed filing data is available for this year.$30.3$6.87$23.4$45.5$44.1$1.40
2023Detailed filing. Detailed filing data is available for this year.$29.2$7.18$22.0$43.5$42.9$0.55
2022Detailed filing. Detailed filing data is available for this year.$26.6$5.05$21.5$44.2$41.5$2.68
2021Detailed filing. Detailed filing data is available for this year.$24.4$5.57$18.8$40.6$37.9$2.63
2020Detailed filing. Detailed filing data is available for this year.$21.5$5.27$16.2$38.8$35.4$3.33
2019Detailed filing. Detailed filing data is available for this year.$18.3$5.46$12.9$32.9$31.4$1.55
2018Detailed filing. Detailed filing data is available for this year.$16.7$5.36$11.3$34.7$31.4$3.34
2017Detailed filing. Detailed filing data is available for this year.$12.7$4.66$8.00$26.7$26.1$0.62
2016Detailed filing. Detailed filing data is available for this year.$12.4$5.04$7.38$26.4$25.7$0.68
2015Detailed filing. Detailed filing data is available for this year.$11.1$4.44$6.70$24.7$24.1$0.67
2014Detailed filing. Detailed filing data is available for this year.$10.5$4.43$6.04$22.1$22.0$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.82$3.88$5.94$20.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.43$3.83$5.60$20.1
2011Summary only. Only limited summary data is available for this year.$9.78$4.00$5.78$19.0$19.5$0.50