Civic Intelligence

Lebanon Area Foundation

990 • Fiscal year 2016 • EIN 43-1340282

Jul 01, 2015 to Jun 30, 2016 • Filed on Aug 26, 2016

PO Box 1042Lebanon, MO 65536

(417) 532-8868

Siviq Scores

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

Liabilities / Assets

15th percentile

0.00x

Higher debt load relative to assets than 15% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

9th percentile

-38%

Higher net margin than 9% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

39th percentile

$29,125

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

19th percentile

-6.0%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

8th percentile

-41%

Faster revenue growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$1,826,797

Down $116,657 (-6.0%) from 2015

Net Assets

Down

$1,825,959

Down $116,766 (-6.0%) from 2015

Liabilities

Up

$838

Up $109 (+15%) from 2015

Revenue

Down

$231,477

Down $159,002 (-41%) from 2015

Expenses

Up

$320,344

Up $36,428 (+13%) from 2015

Net Income

Down

-$88,867

Down $195,430 (-183%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2012: $1,441,662Liabilities 2012: $666Net Assets 2012: $1,440,9962012Assets 2013: $1,742,444Liabilities 2013: $762Net Assets 2013: $1,741,6822013Assets 2014: $2,051,980Liabilities 2014: $764Net Assets 2014: $2,051,2162014Assets 2015: $1,943,454Liabilities 2015: $729Net Assets 2015: $1,942,7252015Assets 2016: $1,826,797Liabilities 2016: $838Net Assets 2016: $1,825,9592016Assets 2017: $2,112,910Liabilities 2017: $896Net Assets 2017: $2,112,0142017Assets 2018: $3,470,128Liabilities 2018: $876Net Assets 2018: $3,469,2522018Assets 2019: $3,699,094Liabilities 2019: $1,649Net Assets 2019: $3,697,4452019Assets 2020: $4,461,653Liabilities 2020: $1,373Net Assets 2020: $4,460,2802020Assets 2021: $5,648,821Liabilities 2021: $926Net Assets 2021: $5,647,8952021Assets 2022: $5,340,155Liabilities 2022: $1,363Net Assets 2022: $5,338,7922022Assets 2023: $5,641,346Liabilities 2023: $1,105Net Assets 2023: $5,640,2412023Assets 2024: $6,372,679Liabilities 2024: $1,596Net Assets 2024: $6,371,0832024Assets 2025: $6,869,038Liabilities 2025: $1,870Net Assets 2025: $6,867,1682025

Highlighted filing

2016

Assets$1,826,797
Liabilities$838
Net Assets$1,825,959

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2012: $625,180Expenses 2012: $378,166Net Income 2012: $247,0142012Revenue 2013: $1,208,380Expenses 2013: $940,560Net Income 2013: $267,8202013Revenue 2014: $880,381Expenses 2014: $705,484Net Income 2014: $174,8972014Revenue 2015: $390,479Expenses 2015: $283,916Net Income 2015: $106,5632015Revenue 2016: $231,477Expenses 2016: $320,344Net Income 2016: -$88,8672016Revenue 2017: $480,419Expenses 2017: $290,677Net Income 2017: $189,7422017Revenue 2018: $2,103,393Expenses 2018: $700,517Net Income 2018: $1,402,8762018Revenue 2019: $440,010Expenses 2019: $406,898Net Income 2019: $33,1122019Revenue 2020: $1,322,561Expenses 2020: $506,055Net Income 2020: $816,5062020Revenue 2021: $1,122,791Expenses 2021: $608,249Net Income 2021: $514,5422021Revenue 2022: $1,326,379Expenses 2022: $646,253Net Income 2022: $680,1262022Revenue 2023: $649,019Expenses 2023: $699,000Net Income 2023: -$49,9812023Revenue 2024: $1,241,784Expenses 2024: $825,068Net Income 2024: $416,7162024Revenue 2025: $1,075,645Expenses 2025: $880,597Net Income 2025: $195,0482025

Highlighted filing

2016

Revenue$231,477
Expenses$320,344
Net Income-$88,867
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Aug 26, 2016
Return Version
2015v2.1
Gross Receipts
$563,850
Mission and Program Overview

Mission

Organization established to administer donations for various community projects and non-profit entities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,772,907$1,670,962▼ $101,945
Savings and Temporary Cash Investments$96,681$85,412▼ $11,269
Cash and Non-Interest-Bearing Accounts$73,866$70,423▼ $3,443
Total Assets$1,943,454$1,826,797▼ $116,657
Liabilities
Accounts Payable and Accrued Expenses$729$838▲ $109
Total Liabilities$729$838▲ $109
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,698,090$1,587,296▼ $110,794
Unrestricted Net Assets$125,118$133,946▲ $8,828
Temporarily Rstr Net Assets$119,517$104,717▼ $14,800
Total Net Assets Fund Balance$1,942,725$1,825,959▼ $116,766
Total Liabilities and Net Assets / Fund Balance$1,943,454$1,826,797▼ $116,657

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$545,147--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,698,090$59,532▼ $98,419$39,636$1,587,296
2014$1,821,636$17,350▼ $52,698$68,022$1,698,090
2013$1,500,210$188,620▲ $269,979$116,796$1,821,636
2012$1,000,219$488,082▲ $103,397$73,432$1,500,210
2011$1,069,438$5,000▼ $16,743$40,311$1,000,219
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melinda FriesAdminstratorFT$29,125$29,125

Board Members and Trustees

NameTitle
Angie Hemphill WrightPast President
Bob FieldsPresident
Joy DavisVice President
Adam PontiousDirector
Becki CarrDirector
Bert OgleDirector
Debbie MooreDirector
Doug HobanDirector
Heather ShadelDirector
Keith DavisDirector
Kelly RhoadesDirector
Laina StarnesDirector
Marc RoeckerDirector
Rob BlackDirector
Tom OneilDirector
Sue LewisSecretary
Jason RussellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$240,933
Program Service Revenue
$0
Investment Income
$-9,474
Other Revenue
$18
All Other Contributions
$240,933
Change in Net Assets
$-88,867
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,991
Salaries, Compensation, and Employee Benefits$31,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$29,125--$29,125
Fees for Service Investment Mgmnt Fees$8,233--$8,233
Office Expenses$6,736--$6,736
Payroll Taxes$2,228--$2,228
Insurance$1,568--$1,568
Fees for Services Accounting$1,231--$1,231
Other Expenses$677--$677
Total Functional Expenses$320,344$0$0$320,344
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
Yes
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
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 governing body review Part VI line 11

The 990 is prepared by an outside certified public accountant. It is then reviewed by the administrator and the board of directors before being sent to the internal revenue service.

Conflict of interest policy compliance Part VI line 12C

SEE ATTACHED PDF FILE.

Governing documents etc available to public Part VI line 19

All information is made available by request to the administrator at: po box 1042 lebanon, mo 65536 or email at [email protected] or by phone 417-532-8868.

Filing and Contact Details

Filer

Filer Name
Lebanon Area Foundation
EIN
43-1340282
Address
PO BOX 1042, LEBANON, MO 65536

Signing Officer

Name
Bob Fields
Title
President
Phone
4175328868
Signed
2016-08-26
Discuss with paid preparer
Yes

Organization Details

Formed
1984
Legal Domicile
Mo
Voting Board Members
17
Independent Board Members
17
Employees
1
Volunteers
40

Preparer

Firm
Walters Staedtler Allen LLC
Address
PO BOX 832, Lebanon, MO 65536
Preparer
Kevin Allen CPA
Phone
4175325941
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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12VICE PRESIDENT
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt096681
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IRS990ScheduleA/SubstantialContributorsTotAmt0105327
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0240933
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0229282
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01103896
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0561121
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IRS990ScheduleA/TotalSupportAmt03374448
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt039636
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt020176
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01821636
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt017350
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01698090
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-52698
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt068022
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01000219
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-16743
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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01125815
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1545147
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CENTRAL TRUST COMPANY INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1EDWARD JONES INVESTMENTS
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS PREPARED BY AN OUTSIDE CERTIFIED PUBLIC ACCOUNTANT. IT IS THEN REVIEWED BY THE ADMINISTRATOR AND THE BOARD OF DIRECTORS BEFORE BEING SENT TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE ATTACHED PDF FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL INFORMATION IS MADE AVAILABLE BY REQUEST TO THE ADMINISTRATOR AT: PO BOX 1042 LEBANON, MO 65536 OR EMAIL AT [email protected] OR BY PHONE 417-532-8868.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.87$0.00$6.87$1.08$0.88$0.20
2024Detailed filing. Detailed filing data is available for this year.$6.37$0.00$6.37$1.24$0.83$0.42
2023Detailed filing. Detailed filing data is available for this year.$5.64$0.00$5.64$0.65$0.70$0.05
2022Detailed filing. Detailed filing data is available for this year.$5.34$0.00$5.34$1.33$0.65$0.68
2021Detailed filing. Detailed filing data is available for this year.$5.65$0.00$5.65$1.12$0.61$0.51
2020Detailed filing. Detailed filing data is available for this year.$4.46$0.00$4.46$1.32$0.51$0.82
2019Detailed filing. Detailed filing data is available for this year.$3.70$0.00$3.70$0.44$0.41$0.03
2018Detailed filing. Detailed filing data is available for this year.$3.47$0.00$3.47$2.10$0.70$1.40
2017Detailed filing. Detailed filing data is available for this year.$2.11$0.00$2.11$0.48$0.29$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.23$0.32$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.39$0.28$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.88$0.71$0.17
2013Summary only. Only limited summary data is available for this year.$1.74$0.00$1.74$1.21$0.94$0.27
2012Summary only. Only limited summary data is available for this year.$1.44$0.00$1.44$0.63$0.38$0.25