Civic Intelligence

Cherokee County Work Services Inc

EIN 42-1023729 • 501(c)3 • Cherokee, IA

Profile

Serve developmentally disabled individuals

322 Lake StreetCherokee, IA 51012

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

34th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

18th percentile

-16%

Higher net margin than 18% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

34th percentile

-2.1%

Faster revenue growth than 34% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$0

Down $853,481 (-100%) from 2016

Liabilities

Down

$0

Down $30,642 (-100%) from 2016

Net Assets

Down

$0

Down $822,839 (-100%) from 2016

Revenue

Down

$623,248

Down $13,057 (-2.1%) from 2016

Expenses

Up

$722,765

Up $97,961 (+16%) from 2016

Net Income

Down

-$99,517

Down $111,018 (-965%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $721,463Liabilities 2010: $32,598Net Assets 2010: $688,8652010Assets 2011: $756,358Liabilities 2011: $27,178Net Assets 2011: $729,1802011Assets 2012: $770,435Liabilities 2012: $38,574Net Assets 2012: $731,8612012Assets 2013: $782,792Liabilities 2013: $45,265Net Assets 2013: $737,5272013Assets 2014: $810,864Liabilities 2014: $31,285Net Assets 2014: $779,5792014Assets 2015: $840,194Liabilities 2015: $28,856Net Assets 2015: $811,3382015Assets 2016: $853,481Liabilities 2016: $30,642Net Assets 2016: $822,8392016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2010: $540,796Expenses 2010: $497,011Net Income 2010: $43,7852010Revenue 2011: $568,747Expenses 2011: $528,432Net Income 2011: $40,3152011Revenue 2012: $589,457Expenses 2012: $586,776Net Income 2012: $2,6812012Revenue 2013: $588,221Expenses 2013: $582,555Net Income 2013: $5,6662013Revenue 2014: $641,022Expenses 2014: $598,970Net Income 2014: $42,0522014Revenue 2015: $637,777Expenses 2015: $606,018Net Income 2015: $31,7592015Revenue 2016: $636,305Expenses 2016: $624,804Net Income 2016: $11,5012016Revenue 2017: $623,248Expenses 2017: $722,765Net Income 2017: -$99,5172017

Highlighted filing

2017

Revenue$623,248
Expenses$722,765
Net Income-$99,517

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 3, 2018
Return Version
2016v3.1
Gross Receipts
$625,280
Mission and Program Overview

Mission

Serve developmentally disabled individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$396,058--
Savings and Temporary Cash Investments$206,400--
Cash and Non-Interest-Bearing Accounts$155,105--
Accounts Receivable$84,908--
Prepaid Expenses and Deferred Charges$10,703--
Inventories for Sale or Use$307--
Total Assets$853,481$0▼ $853,481
Liabilities
Accounts Payable and Accrued Expenses$30,642--
Total Liabilities$30,642$0▼ $30,642
Net Assets / Fund Balance
Unrestricted Net Assets$788,732--
Temporarily Rstr Net Assets$34,107--
Total Net Assets Fund Balance$822,839$0▼ $822,839
Total Liabilities and Net Assets / Fund Balance$853,481$0▼ $853,481
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$90,927
Program Service Revenue
$526,971
Investment Income
$566
Other Revenue
$4,784
All Other Contributions
$90,927
Change in Net Assets
$-99,517

Audited Revenue Reconciliation

Revenue per Audited Statements
$623,248
Revenue Not Reported on Form 990
$19,200
Total Revenue per Audited Statements
$642,448
Total Revenue per Form 990
$623,248
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$465,428
Other Expenses$257,337
Total Fundraising Expense$235
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$312,085$87,918-$400,003
Occupancy$38,283$6,756-$45,039
Depreciation Depletion$31,800$5,611-$37,411
Payroll Taxes$29,880$5,274-$35,154
Other Employee Benefits$25,729$4,542-$30,271
Fees for Services Accounting$21,479$3,788-$25,267
Insurance$14,501$2,558-$17,059
Other Expenses$10,155$1,791-$11,946
Travel$7,833$1,385-$9,218
All Other Expenses$3,589$636$235$4,460
Conferences and Meetings$3,253$573-$3,826
Office Expenses$3,173$561-$3,734
Advertising$348$62-$410
Total Functional Expenses$587,640$134,890$235$722,765

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$741,965
Expenses per Audited Statements$722,765
Total Expenses per Form 990$722,765
Expenses Not Reported on Form 990$19,200
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
No
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

Form 990 is reviewed by board members prior to filing with the internal revenue service.

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

Salaries are approved by the board.

Form 990, Page 6, Part VI, Line 19

Audit report & form 990 are available at cherokee county work services inc office.

Filing and Contact Details

Filer

Filer Name
Cherokee County Work Services Inc
EIN
42-1023729
Phone
7122254531
Address
322 LAKE STREET, CHEROKEE, IA 51012

Signing Officer

Name
Ben Shuberg
Title
Director
Phone
7122254531
Signed
2018-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Shuberg
Voting Board Members
5
Independent Board Members
5
Employees
47

Preparer

Firm
Schroer & Associates Pc
Address
42 N 2ND ST, COUNCIL BLUFFS, IA 51503-9027
Preparer
Kelsey Peterson
Phone
7123228734
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Transfer to crossroads -723,322 donated facility expense -19,200 total -742,522

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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt4CROSSROADS OF WESTERN IOWA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt5CROSSROADS OF WESTERN IOWA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt6CROSSROADS OF WESTERN IOWA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt32017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt42017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt52017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt62017-07-01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN1421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN2421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN3421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN4421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN5421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN6421041046
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt022798
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt1208410
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt237
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt33445
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt4281368
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt5138020
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt669243
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt1501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt2501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt3501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt4501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt5501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt6501C3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt3COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt4COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt5COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt6FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt11851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt31851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt41851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt51851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt61851 MADISON AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm2COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm3COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm4COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm5COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm6COUNCIL BLUFFS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd1IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd2IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd3IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd4IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd5IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd6IA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd051503
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd151503
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd251503
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd351503
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd451503
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd551503
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd651503
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY BOARD MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SALARIES ARE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AUDIT REPORT & FORM 990 ARE AVAILABLE AT CHEROKEE COUNTY WORK SERVICES INC OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER TO CROSSROADS -723,322 DONATED FACILITY EXPENSE -19,200 TOTAL -742,522
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt034107
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0853481
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0853481
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt090927
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0235
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0134890
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0587640
IRS990/TotalFunctionalExpensesGrp/TotalAmt0722765
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt030642
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt030642
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0822839
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0587640
IRS990/TotalProgramServiceRevenueAmt0526971
IRS990/TotalRevenueGrp/ExclusionAmt02298

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