Civic Intelligence

Industrial Aid Inc.

990 • Fiscal year 2014 • EIN 43-0950642

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 13, 2014

4417 Oleatha63116

(314) 773-3200

Siviq Scores

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

Liabilities / Assets

51st percentile

0.20x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

68th percentile

0.44x

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

37th percentile

-0.0%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

52nd percentile

$121,020

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

37th percentile

-0.1%

Faster asset growth than 37% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M 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

Down

$9,144,200

Down $12,694 (-0.1%) from 2013

Net Assets

Up

$7,314,506

Up $43,832 (+0.6%) from 2013

Liabilities

Down

$1,829,694

Down $56,526 (-3.0%) from 2013

Revenue

$4,154,218

No earlier filing loaded for comparison.

Expenses

Up

$4,155,134

Up $440,809 (+12%) from 2013

Net Income

-$916

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.

$15M$10M$5.0M$0Assets 2011: $10,473,190Liabilities 2011: $2,053,960Net Assets 2011: $8,419,2302011Assets 2012: $10,029,457Liabilities 2012: $2,037,474Net Assets 2012: $7,991,9832012Assets 2013: $9,156,894Liabilities 2013: $1,886,220Net Assets 2013: $7,270,6742013Assets 2014: $9,144,200Liabilities 2014: $1,829,694Net Assets 2014: $7,314,5062014Assets 2015: $8,891,383Liabilities 2015: $1,826,714Net Assets 2015: $7,064,6692015Assets 2016: $8,477,782Liabilities 2016: $2,014,241Net Assets 2016: $6,463,5412016Assets 2017: $8,333,842Liabilities 2017: $2,012,778Net Assets 2017: $6,321,0642017Assets 2018: $7,786,996Liabilities 2018: $1,762,786Net Assets 2018: $6,024,2102018Assets 2019: $7,689,300Liabilities 2019: $1,760,363Net Assets 2019: $5,928,9372019Assets 2020: $7,295,461Liabilities 2020: $1,619,837Net Assets 2020: $5,675,6242020Assets 2021: $7,455,921Liabilities 2021: $1,000,770Net Assets 2021: $6,455,1512021Assets 2022: $7,320,716Liabilities 2022: $869,191Net Assets 2022: $6,451,5252022Assets 2023: $7,336,142Liabilities 2023: $753,610Net Assets 2023: $6,582,5322023Assets 2024: $7,663,655Liabilities 2024: $1,269,588Net Assets 2024: $6,394,0672024Assets 2025: $6,759,327Liabilities 2025: $459,301Net Assets 2025: $6,300,0262025

Highlighted filing

2014

Assets$9,144,200
Liabilities$1,829,694
Net Assets$7,314,506

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,676,3622011Expenses 2012: $3,840,2372012Expenses 2013: $3,714,3252013Revenue 2014: $4,154,218Expenses 2014: $4,155,134Net Income 2014: -$9162014Revenue 2015: $4,448,896Expenses 2015: $4,691,008Net Income 2015: -$242,1122015Revenue 2016: $4,377,642Expenses 2016: $4,958,851Net Income 2016: -$581,2092016Revenue 2017: $5,044,077Expenses 2017: $5,221,480Net Income 2017: -$177,4032017Revenue 2018: $4,638,248Expenses 2018: $4,922,748Net Income 2018: -$284,5002018Revenue 2019: $4,207,091Expenses 2019: $4,333,973Net Income 2019: -$126,8822019Revenue 2020: $4,053,732Expenses 2020: $4,234,645Net Income 2020: -$180,9132020Revenue 2021: $4,960,749Expenses 2021: $4,293,974Net Income 2021: $666,7752021Revenue 2022: $4,761,985Expenses 2022: $4,590,513Net Income 2022: $171,4722022Revenue 2023: $4,596,416Expenses 2023: $4,511,883Net Income 2023: $84,5332023Revenue 2024: $3,488,785Expenses 2024: $3,719,633Net Income 2024: -$230,8482024Revenue 2025: $3,700,006Expenses 2025: $3,764,067Net Income 2025: -$64,0612025

Highlighted filing

2014

Revenue$4,154,218
Expenses$4,155,134
Net Income-$916
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 13, 2014
Return Version
2013v3.1
Gross Receipts
$4,154,834
Mission and Program Overview

Mission

Sheltered workshop providing employment for developmentally disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,987,781$6,615,223▼ $372,558
Savings and Temporary Cash Investments$1,124,456$1,124,377▼ $79
Investments in Publicly Traded Securities$595,959$657,604▲ $61,645
Accounts Receivable$226,235$549,851▲ $323,616
Inventories for Sale or Use$55,484$71,493▲ $16,009
Pledges and Grants Receivable$65,253$54,515▼ $10,738
Prepaid Expenses and Deferred Charges$38,746$45,984▲ $7,238
Cash and Non-Interest-Bearing Accounts$62,980$21,653▼ $41,327
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$9,156,894$9,144,200▼ $12,694
Other Assets Total-$3,500-
Liabilities
Tax Exempt Bond Liabilities$1,766,663$1,660,719▼ $105,944
Accounts Payable and Accrued Expenses$119,557$168,975▲ $49,418
Total Liabilities$1,886,220$1,829,694▼ $56,526
Net Assets / Fund Balance
Unrestricted Net Assets$7,270,674$7,314,506▲ $43,832
Total Net Assets Fund Balance$7,270,674$7,314,506▲ $43,832
Total Liabilities and Net Assets / Fund Balance$9,156,894$9,144,200▼ $12,694

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,839,141$3,606,734$9,445,875
Equipment$450,608$1,258,814$1,709,422
Other Land Buildings$42,978$279,922$322,900
Land$282,496-$282,496
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike StroudExecutive DirectorFT$114,999$6,021$121,020

Board Members and Trustees

NameTitle
Roger KochPresident
Chris HamlinVice President
BRIAN O'CONNORDirector
Beverly WillersDirector
Clinton WalkerDirector
Greg GamlichDirector
Jim WillersDirector
Judy RyanDirector
Lynn BeauchaineDirector
Marge ZellerDirector
Sheila CroninDirector
Suzanne FentonDirector
Tracy LuleyDirector
Allan EpsteinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$643,094
Program Service Revenue
$3,460,299
Investment Income
$38,897
Other Revenue
$11,928
All Other Contributions
$3,375
Change in Net Assets
$-916

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,154,834
Revenue Not Reported on Financial Statements
$-616
Revenue Not Reported on Form 990
$44,748
Other Revenue Adjustments
$-616
Total Revenue per Audited Statements
$4,199,582
Total Revenue per Form 990
$4,154,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,514,286
Other Expenses$1,640,848
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$1,745,265$315,976-$2,061,241
Depreciation Depletion$380,674$64,909-$445,583
Payroll Taxes$172,511$44,119-$216,630
All Other Expenses$77,098$60,782-$137,880
Current Officers, Directors, Trustees, and Key Employees-$121,020-$121,020
Other Employee Benefits$87,384$28,011-$115,395
Insurance$75,826$10,046-$85,872
Interest$43,776$7,126-$50,902
Other Expenses$30,105$11,598-$41,703
Fees for Services Other-$24,918-$24,918
Office Expenses-$12,608-$12,608
Travel-$4,363-$4,363
Advertising-$656-$656
Total Functional Expenses$3,416,976$738,158$0$4,155,134

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,155,750
Expenses per Audited Statements$4,155,134
Total Expenses per Form 990$4,155,134
Expenses Not Reported on Form 990$616
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$616
Fundraising Gross Income$100
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-
Debt and Bond Financing

Bond Issues

BondIssuerIssuedIssue PricePurpose
A43-11634652012-03-28$1,921,668REFUND PRIOR ISSUE

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,921,668--$35,940

Bond Financing Compliance

Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

A member of the board is an officer at a company that is a vendor of industrial aid. Also, board members beverly and jim willers are mother and son.

Form 990, Part VI, Line 11B: Form 990 Review Process

Review of the form 990 will be performed by the finance committee before return is filed.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The policy committee evaluates the performance of the executive director each year. The executive director's salary may be increased as much as 3-5% as a result of the annual compensation review.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The personnel committee schedules the performance and compensation evaluation process for general managers. Board approval is required for any compensation adjustment.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Form 990 is available for review upon request made at our office.

Filing and Contact Details

Filer

EIN
43-0950642
Phone
3147733200

Signing Officer

Name
Mike Stroud
Title
Executive Director
Signed
2014-10-13
Discuss with paid preparer
Yes

Organization Details

Formed
1970
Legal Domicile
Mo
Voting Board Members
15
Independent Board Members
15
Employees
238

Preparer

Preparer
Bradley R Gilmore CPA
Phone
3145761350
Supplemental Narrative

Financial Statement Notes

Part XII, Line 2D: Other expenses and losses per audited F/S

Expenses assoc. W/ golf fundraiser $616

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IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
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IRS990/InsuranceGrp/ManagementAndGeneralAmt010046
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IRS990/InsuranceGrp/TotalAmt085872
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt07126
IRS990/InterestGrp/ProgramServicesAmt043776
IRS990/InterestGrp/TotalAmt050902
IRS990/InventoriesForSaleOrUseGrp/BOYAmt055484
IRS990/InventoriesForSaleOrUseGrp/EOYAmt071493
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt0657604
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt06615223
IRS990/LandBldgEquipCostOrOtherBssAmt011760693
IRS990/LegalDomicileStateCd0MO
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IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt0230
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt07314506
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-516
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt044748
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IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012608
IRS990/OfficeExpensesGrp/TotalAmt012608
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt03500
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt028011
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt087384
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0115395
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IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS - EQUIPMENT
IRS990/OtherExpensesGrp/Desc3BUILDING MAINTENANCE
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17278
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt211598
IRS990/OtherExpensesGrp/ProgramServicesAmt0588518
IRS990/OtherExpensesGrp/ProgramServicesAmt1152025
IRS990/OtherExpensesGrp/ProgramServicesAmt263794
IRS990/OtherExpensesGrp/ProgramServicesAmt330105
IRS990/OtherExpensesGrp/TotalAmt0588518
IRS990/OtherExpensesGrp/TotalAmt1176773
IRS990/OtherExpensesGrp/TotalAmt271072
IRS990/OtherExpensesGrp/TotalAmt341703
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt012444
IRS990/OtherRevenueTotalAmt012444
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt044119
IRS990/PayrollTaxesGrp/ProgramServicesAmt0172511
IRS990/PayrollTaxesGrp/TotalAmt0216630
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt065253
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt054515
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt038746
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045984
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IRS990/PYContributionsGrantsAmt0631549
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt024860
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01480943
IRS990/PYOtherRevenueAmt029797
IRS990/PYProgramServiceRevenueAmt02297839
IRS990/PYRevenuesLessExpensesAmt0-730280
IRS990/PYSalariesCompEmpBnftPaidAmt02233382
IRS990/PYTotalExpensesAmt03714325
IRS990/PYTotalRevenueAmt02984045
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-916
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01124377
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0643094
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0631549
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0624873
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0621459
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0654714
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03175689
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt038897
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt033831
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035595
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt055235
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt088689
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0252247
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt03460299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02297839
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02760466
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02733331
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03133192
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt014385127
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt038897
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt033831

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.76$0.46$6.30$3.70$3.76$0.06
2024Detailed filing. Detailed filing data is available for this year.$7.66$1.27$6.39$3.49$3.72$0.23
2023Detailed filing. Detailed filing data is available for this year.$7.34$0.75$6.58$4.60$4.51$0.08
2022Detailed filing. Detailed filing data is available for this year.$7.32$0.87$6.45$4.76$4.59$0.17
2021Detailed filing. Detailed filing data is available for this year.$7.46$1.00$6.46$4.96$4.29$0.67
2020Detailed filing. Detailed filing data is available for this year.$7.30$1.62$5.68$4.05$4.23$0.18
2019Detailed filing. Detailed filing data is available for this year.$7.69$1.76$5.93$4.21$4.33$0.13
2018Detailed filing. Detailed filing data is available for this year.$7.79$1.76$6.02$4.64$4.92$0.28
2017Detailed filing. Detailed filing data is available for this year.$8.33$2.01$6.32$5.04$5.22$0.18
2016Detailed filing. Detailed filing data is available for this year.$8.48$2.01$6.46$4.38$4.96$0.58
2015Detailed filing. Detailed filing data is available for this year.$8.89$1.83$7.06$4.45$4.69$0.24
2014Detailed filing. Detailed filing data is available for this year.$9.14$1.83$7.31$4.15$4.16$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.16$1.89$7.27$3.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.0$2.04$7.99$3.84
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$2.05$8.42$3.68