Civic Intelligence

Scenic Rivers Sheltered Industries Inc.

990 • Fiscal year 2014 • EIN 43-1105991

Jul 01, 2013 to Jun 30, 2014 • Filed on Jan 09, 2015

PO Box 6465560

(573) 729-6264

Siviq Scores

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

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

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

Liabilities / Revenue

76th percentile

0.05x

Higher debt load relative to revenue than 76% of similar nonprofits.

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

Net Margin

30th percentile

-4.6%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

85th percentile

$26,362

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.8% of source-year revenue.

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

Asset Growth

35th percentile

-5.1%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

50th percentile

1.4%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2014

Assets

Down

$91,992

Down $4,896 (-5.1%) from 2013

Net Assets

Down

$81,766

Down $9,565 (-10%) from 2013

Liabilities

Up

$10,226

Up $4,669 (+84%) from 2013

Revenue

$205,908

No earlier filing loaded for comparison.

Expenses

Up

$215,473

Up $11,678 (+5.7%) from 2013

Net Income

-$9,565

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.

$200K$150K$100K$50K$0Assets 2012: $117,478Liabilities 2012: $12,981Net Assets 2012: $104,4972012Assets 2013: $96,888Liabilities 2013: $5,557Net Assets 2013: $91,3312013Assets 2014: $91,992Liabilities 2014: $10,226Net Assets 2014: $81,7662014Assets 2015: $95,841Liabilities 2015: $8,816Net Assets 2015: $87,0252015Assets 2016: $96,967Liabilities 2016: $5,119Net Assets 2016: $91,8482016Assets 2017: $118,154Liabilities 2017: $12,911Net Assets 2017: $105,2432017Assets 2018: $111,840Liabilities 2018: $19,157Net Assets 2018: $92,6832018Assets 2019: $129,116Liabilities 2019: $21,185Net Assets 2019: $107,9312019Assets 2020: $182,471Liabilities 2020: $91,296Net Assets 2020: $91,1752020Assets 2021: $182,451Liabilities 2021: $12,500Net Assets 2021: $169,9512021Assets 2022: $128,963Liabilities 2022: $19,897Net Assets 2022: $109,0662022Assets 2023: $186,214Liabilities 2023: $26,480Net Assets 2023: $159,7342023

Highlighted filing

2014

Assets$91,992
Liabilities$10,226
Net Assets$81,766

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2012: $200,202Expenses 2012: $218,735Net Income 2012: -$18,5332012Expenses 2013: $203,7952013Revenue 2014: $205,908Expenses 2014: $215,473Net Income 2014: -$9,5652014Revenue 2015: $218,048Expenses 2015: $212,789Net Income 2015: $5,2592015Revenue 2016: $185,826Expenses 2016: $181,003Net Income 2016: $4,8232016Revenue 2017: $198,380Expenses 2017: $184,985Net Income 2017: $13,3952017Revenue 2018: $413,916Expenses 2018: $426,476Net Income 2018: -$12,5602018Revenue 2019: $473,418Expenses 2019: $458,170Net Income 2019: $15,2482019Revenue 2020: $480,881Expenses 2020: $497,637Net Income 2020: -$16,7562020Revenue 2021: $570,592Expenses 2021: $517,317Net Income 2021: $53,2752021Revenue 2022: $569,198Expenses 2022: $630,083Net Income 2022: -$60,8852022Revenue 2023: $670,064Expenses 2023: $619,396Net Income 2023: $50,6682023

Highlighted filing

2014

Revenue$205,908
Expenses$215,473
Net Income-$9,565
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Jan 9, 2015
Return Version
2013v4.0
Gross Receipts
$300,088
Mission and Program Overview

Mission

To establish an extended employment in a sheltered workshop program to provide productive employment opportunities to handicapped individuals who have a productive work capacity in a sheltered environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$36,372$40,526▲ $4,154
Savings and Temporary Cash Investments$48,360$37,172▼ $11,188
Accounts Receivable$12,051$11,717▼ $334
Prepaid Expenses and Deferred Charges-$2,472-
Loans From Officers Directors-$2,133-
Cash and Non-Interest-Bearing Accounts$75$75→ $0
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-
Total Assets$96,888$91,992▼ $4,896
Other Assets Total$30$30→ $0
Liabilities
Accounts Payable and Accrued Expenses$5,557$8,093▲ $2,536
Total Liabilities$5,557$10,226▲ $4,669
Net Assets / Fund Balance
Unrestricted Net Assets$91,331$81,766▼ $9,565
Total Net Assets Fund Balance$91,331$81,766▼ $9,565
Total Liabilities and Net Assets / Fund Balance$96,888$91,992▼ $4,896

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$34,592$155,725$190,317
Leasehold Improvements$5,934$145,456$151,390
Other Land Buildings-$2,149$2,149
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ellen BaumExecutive DirectorFT$26,362$26,362

Board Members and Trustees

NameTitle
Louis NielsenPresident
Jim HangerVice President
Bob WoffordDirector
David GrovesDirector
Debbie RheaDirector
Julie SalyerDirector
Larry BatteyDirector
Norman SteelmanDirector
Stan HendersonDirector
Treva BlairDirector
Dennis CaseTrustee
Mike WilliamTrustee
Scott ShultsTrustee
Darla MajorsSecretary
Lou EavesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$199,755
Program Service Revenue
$0
Investment Income
$58
Other Revenue
$6,095
All Other Contributions
$722
Change in Net Assets
$-9,565

Audited Revenue Reconciliation

Revenue per Audited Statements
$205,908
Revenue Not Reported on Form 990
$24,000
Total Revenue per Audited Statements
$229,908
Total Revenue per Form 990
$205,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,271
Other Expenses$89,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$52,589$14,566-$67,155
Current Officers, Directors, Trustees, and Key Employees-$26,362-$26,362
Other Employee Benefits$15,360$10,240-$25,600
Occupancy$22,575--$22,575
Insurance$13,691$106-$13,797
Depreciation Depletion$12,071--$12,071
Payroll Taxes$4,023$3,131-$7,154
All Other Expenses$1,814$3,404-$5,218
Other Expenses$3,728--$3,728
Fees for Services Accounting-$3,013-$3,013
Office Expenses-$1,260-$1,260
Travel-$737-$737
Advertising-$277-$277
Interest$100--$100
Total Functional Expenses$152,377$63,096$0$215,473

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$239,473
Expenses per Audited Statements$215,473
Total Expenses per Form 990$215,473
Expenses Not Reported on Form 990$24,000
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
Loans from Officers, Directors, Trustees, and Key Employees-$2,133-
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
No
Audit committee
No
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
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, Part VI, Line 11B: Form 990 Review Process

Before the 990 is submitted to the internal revenue service, the executive director and treasurer review the form for completeness and accuracy.

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

All information is available for review at the organization's office in salem, missouri

Filing and Contact Details

Filer

EIN
43-1105991
Phone
5737296264

Signing Officer

Name
Ellen Baum
Title
Executive Director
Signed
2015-01-09
Discuss with paid preparer
Yes

Organization Details

Formed
1977
Legal Domicile
Mo
Voting Board Members
12
Independent Board Members
12
Employees
29

Preparer

Preparer
Tamber M Alsop CPA CFE
Phone
6365329525
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The workshop follows fasb accounting standards for uncertainty in income taxes. These standards require that uncertain income tax positions be "more likely than not" before that amounts are recognized in the financial statements. Further, the standards require the benefit or expense be recorded in the financial statements as the amount most likely to be realized assuming a review by tax authorities having all relevant information and applying current conventions.the workshop has assessed its federal and state tax positions and determined there were no uncertainties or posible related effects that need to be recorded as of and for the year ended june 30, 2014.open -- the federal and state income tax returns of the workshop are subject to examination by the respective taxing authorities generally for three years after they were filed.income tax penalties and interest policy -- penalties and interest assessed by income taxing authorities are included in operating expenses. The workshop did not incur income tax penalties or interest for the year ended june 20,2014.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0300088
IRS990/GrossSalesOfInventoryAmt093609
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IRS990/IncludeFIN48FootnoteInd0true
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt0106
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IRS990/InsuranceGrp/TotalAmt013797
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/ProgramServicesAmt0100
IRS990/InterestGrp/TotalAmt0100
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IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt036372
IRS990/LandBldgEquipBasisNetGrp/EOYAmt040526
IRS990/LandBldgEquipCostOrOtherBssAmt0343856
IRS990/LegalDomicileStateCd0MO
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IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt02133
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO ESTABLISH AN EXTENDED EMPLOYMENT IN A SHELTERED WORKSHOP PROGRAM TO PROVIDE PRODUCTIVE EMPLOYMENT OPPORTUNITIES TO HANDICAPPED INDIVIDUALS WHO HAVE A PRODUCTIVE WORK CAPACITY IN A SHELTERED ENVIRONMENT.
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IRS990/NetAssetsOrFundBalancesEOYAmt081766
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IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0-536
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt022575
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01260
IRS990/OfficeExpensesGrp/TotalAmt01260
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt030
IRS990/OtherAssetsTotalGrp/EOYAmt030
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010240
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015360
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025600
IRS990/OtherExpensesGrp/Desc0TRUCK FUEL AND OIL
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3RECREATION EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt013491
IRS990/OtherExpensesGrp/ProgramServicesAmt16543
IRS990/OtherExpensesGrp/ProgramServicesAmt26392
IRS990/OtherExpensesGrp/ProgramServicesAmt33728
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
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IRS990/OtherRevenueMiscGrp/ExclusionAmt03721
IRS990/OtherRevenueMiscGrp/ExclusionAmt12910
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03721
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12910
IRS990/OtherRevenueTotalAmt06631
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt014566
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt052589
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IRS990/PayrollTaxesGrp/ProgramServicesAmt04023
IRS990/PayrollTaxesGrp/TotalAmt07154
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IRS990/PYContributionsGrantsAmt0174041
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01214
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IRS990/PYOtherExpensesAmt075017
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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt048360
IRS990/SavingsAndTempCashInvstGrp/EOYAmt037172
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0199755
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0177856
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0163533
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0180565
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0895750
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt058
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0573
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0891
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01860
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt06095
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt04736
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt013704
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IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.94870
IRS990ScheduleA/PublicSupportTotal170Amt0895750
IRS990ScheduleA/SubstantialContributorsTotAmt00
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