Civic Intelligence

Boone County Prevention and Community Services

990 • Fiscal year 2023 • EIN 42-1251841

Jul 01, 2022 to Jun 30, 2023 • Filed on May 14, 2024

105 S Marshall ABoone, IA 50036

(515) 432-7995

Siviq Scores

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

Liabilities / Assets

74th percentile

0.04x

Higher debt load relative to assets than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

45th percentile

0.5%

Higher net margin than 45% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

94th percentile

$57,132

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 24.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

40th percentile

-3.8%

Faster asset growth than 40% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

76th percentile

39%

Faster revenue growth than 76% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$421,324

Flat from 2023

Net Assets

Flat

$404,627

Flat from 2023

Liabilities

Flat

$16,697

Flat from 2023

Revenue

Flat

$234,876

Flat from 2023

Expenses

Flat

$233,644

Flat from 2023

Net Income

Flat

$1,232

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $400,102Liabilities 2011: $6,013Net Assets 2011: $394,0892011Assets 2012: $339,287Liabilities 2012: $5,121Net Assets 2012: $334,1662012Assets 2013: $307,019Liabilities 2013: $4,3872013Assets 2014: $308,803Liabilities 2014: $7,7132014Assets 2015: $280,105Liabilities 2015: $4,017Net Assets 2015: $276,0882015Assets 2016: $261,842Liabilities 2016: $3,5842016Assets 2017: $316,167Liabilities 2017: $3,110Net Assets 2017: $313,0572017Assets 2018: $349,385Liabilities 2018: $6,742Net Assets 2018: $342,6432018Assets 2019: $361,040Liabilities 2019: $5,269Net Assets 2019: $355,7712019Assets 2020: $368,702Liabilities 2020: $29,258Net Assets 2020: $339,4442020Assets 2021: $467,018Liabilities 2021: $56,1112021Assets 2022: $437,791Liabilities 2022: $53,668Net Assets 2022: $384,1232022Assets 2023: $421,324Liabilities 2023: $16,697Net Assets 2023: $404,6272023Assets 2023: $421,324Liabilities 2023: $16,697Net Assets 2023: $404,6272023Assets 2024: $429,393Liabilities 2024: $11,3802024Assets 2025: $397,598Liabilities 2025: $8,204Net Assets 2025: $389,3942025

Highlighted filing

2023

Assets$421,324
Liabilities$16,697
Net Assets$404,627

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $222,9822011Revenue 2012: $162,209Expenses 2012: $218,835Net Income 2012: -$56,6262012Revenue 2013: $157,247Expenses 2013: $211,743Net Income 2013: -$54,4962013Revenue 2014: $123,362Expenses 2014: $157,051Net Income 2014: -$33,6892014Revenue 2015: $105,976Expenses 2015: $134,907Net Income 2015: -$28,9312015Revenue 2016: $114,163Expenses 2016: $126,327Net Income 2016: -$12,1642016Revenue 2017: $141,227Expenses 2017: $110,144Net Income 2017: $31,0832017Revenue 2018: $151,180Expenses 2018: $136,749Net Income 2018: $14,4312018Revenue 2019: $153,408Expenses 2019: $147,383Net Income 2019: $6,0252019Revenue 2020: $147,168Expenses 2020: $151,836Net Income 2020: -$4,6682020Revenue 2021: $184,479Expenses 2021: $176,556Net Income 2021: $7,9232021Revenue 2022: $169,086Expenses 2022: $168,783Net Income 2022: $3032022Revenue 2023: $234,876Expenses 2023: $233,644Net Income 2023: $1,2322023Revenue 2023: $234,876Expenses 2023: $233,644Net Income 2023: $1,2322023Revenue 2024: $198,841Expenses 2024: $213,448Net Income 2024: -$14,6072024Revenue 2025: $177,492Expenses 2025: $234,130Net Income 2025: -$56,6382025

Highlighted filing

2023

Revenue$234,876
Expenses$233,644
Net Income$1,232
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 14, 2024
Return Version
2022v5.0
Gross Receipts
$234,876
Mission and Program Overview

Mission

Substance abuse/community service

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$136,108$132,953▼ $3,155
Accounts Receivable$73,302$52,213▼ $21,089
Land, Buildings, and Equipment, Net-$100-
Cash and Non-Interest-Bearing Accounts$113$67▼ $46
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$437,791$421,324▼ $16,467
Other Assets Total$228,268$235,991▲ $7,723
Liabilities
Accounts Payable and Accrued Expenses$53,668$16,697▼ $36,971
Total Liabilities$53,668$16,697▼ $36,971
Net Assets / Fund Balance
Net Assets With Donor Restrictions$278,195$298,699▲ $20,504
Net Assets Without Donor Restrictions$105,928$105,928→ $0
Total Net Assets Fund Balance$384,123$404,627▲ $20,504
Total Liabilities and Net Assets / Fund Balance$437,791$421,324▼ $16,467

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$100$30,137$30,237
Other Assets Org$235,991--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$228,268-▲ $19,272$11,549$235,991
2018$236,715-▼ $3,838$-10,941$243,818
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diane HinderakerExecutive DirectorFT$57,132$57,132

Board Members and Trustees

NameTitle
Emily MccartyPresident
Eldon HutchesonVice President
Brad ClarkDirector
Brian HornDirector
Joe SmithDirector
Lonnie HikijiDirector
Marty McintyreDirector
Pam DodgeDirector
Randy SchmitzDirector
Sue GradovilleSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$152,082
Program Service Revenue
$80,140
Investment Income
$194
Other Revenue
$2,460
All Other Contributions
$42,133
Change in Net Assets
$1,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$164,843
Other Expenses$68,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,617$35,899-$102,516
Current Officers, Directors, Trustees, and Key Employees$42,849$14,283-$57,132
Insurance$6,556$3,006-$9,562
Office Expenses$5,119$2,347-$7,466
Payroll Taxes$3,562$1,633-$5,195
Fees for Services Accounting-$4,280-$4,280
Occupancy$2,776$1,273-$4,049
Travel$2,094--$2,094
Fees for Services Other$1,372--$1,372
Other Expenses$531$244-$775
All Other Expenses$241$110-$351
Total Functional Expenses$167,564$66,080$0$233,644
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

Each member of the governing body has access to a copy of the form 990 to review before it is filed.

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

The organization reviews the conflict of interest policy with directors annually.

Form 990, Part VI, Section B, Line 15B

The board reviews the compensation of the employees annually and does comparisons with similar organizations.

Form 990, Part VI, Section C, Line 19

The governing documents, organization policies and tax filings are availble to the public upon thier request.

Filing and Contact Details

Filer

Filer Name
Boone County Prevention &
EIN
42-1251841
Phone
5154327995
Address
105 S MARSHALL A, BOONE, IA 50036

Signing Officer

Name
Diane Hinderaker
Title
Executive Director
Signed
2024-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Ia
Voting Board Members
10
Independent Board Members
10
Employees
9

Preparer

Firm
Houston & Seeman PC
Address
724 Story St 601, Boone, IA 50036
Preparer
Eric G Seeman
Phone
5154321176
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3Postage and Shipping
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01975
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11030
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2244
IRS990/OtherExpensesGrp/ProgramServicesAmt029293
IRS990/OtherExpensesGrp/ProgramServicesAmt14307
IRS990/OtherExpensesGrp/ProgramServicesAmt22247
IRS990/OtherExpensesGrp/ProgramServicesAmt3531
IRS990/OtherExpensesGrp/TotalAmt029293
IRS990/OtherExpensesGrp/TotalAmt16282
IRS990/OtherExpensesGrp/TotalAmt23277
IRS990/OtherExpensesGrp/TotalAmt3775
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02460
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02460
IRS990/OtherRevenueTotalAmt02460
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt035899
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt066617
IRS990/OtherSalariesAndWagesGrp/TotalAmt0102516
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01633
IRS990/PayrollTaxesGrp/ProgramServicesAmt03562
IRS990/PayrollTaxesGrp/TotalAmt05195
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Service Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt080140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt080140
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01232
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt080140
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0136108
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132953
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0152082
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt090342
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0105911
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt083506
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt073425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0505266
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0194
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0101
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0276
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0298
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0361
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01230
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02460
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02718
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt02483
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt02905
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt02652
IRS990ScheduleA/OtherIncome170Grp/TotalAmt013218
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97220
IRS990ScheduleA/PublicSupportPY170Pct00.96900
IRS990ScheduleA/PublicSupportTotal170Amt0505266
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0152082
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt090342
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0105911
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt083506
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt073425
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0505266
IRS990ScheduleA/TotalSupportAmt0519714
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0228268
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0235991
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt019272
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt011549
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0236715
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0243818
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0-10941
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0100
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030137
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt030237
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0235991
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT FUNDS
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0100
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0235991
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH MEMBER OF THE GOVERNING BODY HAS ACCESS TO A COPY OF THE FORM 990 TO REVIEW BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REVIEWS THE CONFLICT OF INTEREST POLICY WITH DIRECTORS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS THE COMPENSATION OF THE EMPLOYEES ANNUALLY AND DOES COMPARISONS WITH SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS, ORGANIZATION POLICIES AND TAX FILINGS ARE AVAILBLE TO THE PUBLIC UPON THIER REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0437791
IRS990/TotalAssetsEOYAmt0421324
IRS990/TotalAssetsGrp/BOYAmt0437791
IRS990/TotalAssetsGrp/EOYAmt0421324
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0152082
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066080
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0167564

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$0.08$3.89$1.77$2.34$0.57
2024Summary only. Only limited summary data is available for this year.$4.29$0.11$1.99$2.13$0.15
2023Detailed filing. Detailed filing data is available for this year.$4.21$0.17$4.05$2.35$2.34$0.01
2023Summary only. Only limited summary data is available for this year.$4.21$0.17$4.05$2.35$2.34$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$0.54$3.84$1.69$1.69$0.00
2021Summary only. Only limited summary data is available for this year.$4.67$0.56$1.84$1.77$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.29$3.39$1.47$1.52$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.05$3.56$1.53$1.47$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.49$0.07$3.43$1.51$1.37$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.16$0.03$3.13$1.41$1.10$0.31
2016Summary only. Only limited summary data is available for this year.$2.62$0.04$1.14$1.26$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$0.04$2.76$1.06$1.35$0.29
2014Summary only. Only limited summary data is available for this year.$3.09$0.08$1.23$1.57$0.34
2013Summary only. Only limited summary data is available for this year.$3.07$0.04$1.57$2.12$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.39$0.05$3.34$1.62$2.19$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.06$3.94$2.23