Civic Intelligence

Willow Springs Community Foundation

990 • Fiscal year 2021 • EIN 43-1622500

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

127 E Main StWillow Springs, MO 65793

(417) 252-0137

Siviq Scores

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

Liabilities / Assets

96th percentile

1.26x

Higher debt load relative to assets than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

98th percentile

8.63x

Higher debt load relative to revenue than 98% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

8th percentile

-29%

Higher net margin than 8% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

41st percentile

$13,874

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

19th percentile

-2.6%

Faster asset growth than 19% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

133%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,656,483

Down $70,527 (-2.6%) from 2020

Net Assets

Down

-$697,964

Down $16,730 (-2.5%) from 2020

Liabilities

Down

$3,354,447

Down $53,797 (-1.6%) from 2020

Revenue

Up

$388,811

Up $222,230 (+133%) from 2020

Expenses

Up

$500,548

Up $197,079 (+65%) from 2020

Net Income

Up

-$111,737

Up $25,151 (+18%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2011: $2,917,402Liabilities 2011: $2,665,487Net Assets 2011: $251,9152011Assets 2012: $2,958,320Liabilities 2012: $2,771,358Net Assets 2012: $186,9622012Assets 2013: $3,276,932Liabilities 2013: $3,062,524Net Assets 2013: $214,4082013Assets 2014: $3,249,534Liabilities 2014: $3,175,006Net Assets 2014: $74,5282014Assets 2015: $3,057,398Liabilities 2015: $2,923,888Net Assets 2015: $133,5102015Assets 2016: $2,998,723Liabilities 2016: $3,043,556Net Assets 2016: -$44,8332016Assets 2017: $2,699,666Liabilities 2017: $2,970,380Net Assets 2017: -$270,7142017Assets 2018: $2,917,264Liabilities 2018: $3,320,858Net Assets 2018: -$403,5942018Assets 2019: $2,877,133Liabilities 2019: $3,421,474Net Assets 2019: -$544,3412019Assets 2020: $2,727,010Liabilities 2020: $3,408,244Net Assets 2020: -$681,2342020Assets 2021: $2,656,483Liabilities 2021: $3,354,447Net Assets 2021: -$697,9642021Assets 2022: $2,488,682Liabilities 2022: $3,357,328Net Assets 2022: -$868,6462022Assets 2023: $2,471,195Liabilities 2023: $3,509,947Net Assets 2023: -$1,038,7522023Assets 2024: $3,005,845Liabilities 2024: $3,577,548Net Assets 2024: -$571,7032024

Highlighted filing

2021

Assets$2,656,483
Liabilities$3,354,447
Net Assets-$697,964

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $220,137Expenses 2011: $242,596Net Income 2011: -$22,4592011Revenue 2012: $168,465Expenses 2012: $233,418Net Income 2012: -$64,9532012Revenue 2013: $309,445Expenses 2013: $281,999Net Income 2013: $27,4462013Revenue 2014: $206,099Expenses 2014: $345,979Net Income 2014: -$139,8802014Revenue 2015: $398,988Expenses 2015: $340,006Net Income 2015: $58,9822015Revenue 2016: $155,526Expenses 2016: $333,869Net Income 2016: -$178,3432016Revenue 2017: $101,810Expenses 2017: $327,691Net Income 2017: -$225,8812017Revenue 2018: $236,456Expenses 2018: $369,336Net Income 2018: -$132,8802018Revenue 2019: $368,863Expenses 2019: $509,610Net Income 2019: -$140,7472019Revenue 2020: $166,581Expenses 2020: $303,469Net Income 2020: -$136,8882020Revenue 2021: $388,811Expenses 2021: $500,548Net Income 2021: -$111,7372021Revenue 2022: $402,002Expenses 2022: $399,452Net Income 2022: $2,5502022Revenue 2023: $196,698Expenses 2023: $359,565Net Income 2023: -$162,8672023Revenue 2024: $295,121Expenses 2024: $365,659Net Income 2024: -$70,5382024

Highlighted filing

2021

Revenue$388,811
Expenses$500,548
Net Income-$111,737
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.1
Gross Receipts
$388,811
Mission and Program Overview

Mission

COMMUNITY REVITALIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,310,336$2,314,432▲ $4,096
Savings and Temporary Cash Investments$152,786$152,857▲ $71
Cash and Non-Interest-Bearing Accounts$77,095$26,270▼ $50,825
Total Assets$2,727,010$2,656,483▼ $70,527
Other Assets Total$186,793$162,924▼ $23,869
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,385,495$3,332,637▼ $52,858
Other Liabilities$22,749$21,810▼ $939
Total Liabilities$3,408,244$3,354,447▼ $53,797
Net Assets / Fund Balance
Net Assets With Donor Restrictions$147,073$147,073→ $0
Net Assets Without Donor Restrictions$-828,307$-845,037▼ $16,730
Total Net Assets Fund Balance$-681,234$-697,964▼ $16,730
Total Liabilities and Net Assets / Fund Balance$2,727,010$2,656,483▼ $70,527

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,979,076$2,381,636$4,360,712
Land$335,356-$335,356
Other Assets Org$130,247--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mary RobertsPrior Executive DirectorFT$13,874$13,874
Mary Roberts--$13,874$13,874
Dean AyeExecutive DirectorFT$7,436$7,436
Lea Ann ChristopherPrior Executive DirectorFT$7,300$7,300
Lea Ann Christopher--$7,300$7,300

Board Members and Trustees

NameTitle
Philip ChafinPresident
Wendel BaileyVice President
Charlie NelsonDirector
Geneva MoodyDirector
Jordan SingletonDirector
Lou WehmerDirector
Sandy SmithDirector
Jackie WilliamsonTreasurer/secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$198,784
Program Service Revenue
$189,419
Investment Income
$608
Other Revenue
$0
All Other Contributions
$198,784
Change in Net Assets
$-111,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$460,814
Salaries, Compensation, and Employee Benefits$39,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$169,776$0$0$169,776
Current Officers, Directors, Trustees, and Key Employees$35,262$0$0$35,262
Insurance$35,123$0$0$35,123
Occupancy$18,485$0$0$18,485
Other Expenses$0$13,474$0$13,474
Payroll Taxes$4,472$0$0$4,472
Total Functional Expenses$487,074$13,474$0$500,548
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits Payable$19,171
Payroll Taxes Payable$2,639
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Willow Springs Community Foundation
EIN
43-1622500
Phone
4172520137
Address
127 E MAIN ST, WILLOW SPRINGS, MO 65793

Signing Officer

Name
Philip Chafin
Title
President
Phone
4172520137
Signed
2022-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Phill Knott
Formed
1992
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
8
Employees
4
Volunteers
0

Preparer

Firm
Plummer & Associates PC
Address
106 E 17th St Ste 3, Mountain Grove, MO 65711
Preparer
Shawna R Plummer CPA
Phone
4179261111
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Form 990 is reviewed during monthly board meeting

Pt VI, Line 19

Governing documets, conflict of interest policy and financial statements are available to the public upon request from the board of directors

Pt XII, Line 2C

The board of directors assumes responsibility for oversight of the audit

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IRS990/PYOtherExpensesAmt0271393
IRS990/PYProgramServiceRevenueAmt0158596
IRS990/PYRevenuesLessExpensesAmt0-136246
IRS990/PYSalariesCompEmpBnftPaidAmt031434
IRS990/PYTotalExpensesAmt0302827
IRS990/PYTotalRevenueAmt0166581
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-111737
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt014889
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0152786
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0152857
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0198784
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt07984
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0179182
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt080662
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt014334
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0480946
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0609
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04437
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03402
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017473
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025922
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0189418
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0155778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0164950
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0138819
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0140515
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0789480
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0609
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04437
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03402
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017473
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025922
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.02850
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98000
IRS990ScheduleA/PublicSupportPY509Pct00.97150
IRS990ScheduleA/PublicSupportTotal509Amt01270426
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0388202
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0163762
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0344132
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0219481
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0154849
IRS990ScheduleA/Total509Grp/TotalAmt01270426
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01296348
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01979076
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02381636
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04360712
IRS990ScheduleD/LandGrp/BookValueAmt0335356
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0335356
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt075
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt16583
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt29830
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt316189
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4130247
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1MHDC INSURANCE ESCROW
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2MHDC WORKING CAPITAL RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3MHDC OPERATING DEFICIT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4MHDC REPLACEMENT RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12639
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02314432
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0162924
IRS990ScheduleD/TotalLiabilityAmt021810
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt07300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt113874
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LEA ANN CHRISTOPHER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARY ROBERTS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt07300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt113874
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED DURING MONTHLY BOARD MEETING

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.01$3.58$0.57$0.30$0.37$0.07
2023Detailed filing. Detailed filing data is available for this year.$2.47$3.51$1.04$0.20$0.36$0.16
2022Detailed filing. Detailed filing data is available for this year.$2.49$3.36$0.87$0.40$0.40$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.66$3.35$0.70$0.39$0.50$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.73$3.41$0.68$0.17$0.30$0.14
2019Summary only. Only limited summary data is available for this year.$2.88$3.42$0.54$0.37$0.51$0.14
2018Summary only. Only limited summary data is available for this year.$2.92$3.32$0.40$0.24$0.37$0.13
2017Summary only. Only limited summary data is available for this year.$2.70$2.97$0.27$0.10$0.33$0.23
2016Summary only. Only limited summary data is available for this year.$3.00$3.04$0.04$0.16$0.33$0.18
2015Summary only. Only limited summary data is available for this year.$3.06$2.92$0.13$0.40$0.34$0.06
2014Summary only. Only limited summary data is available for this year.$3.25$3.18$0.07$0.21$0.35$0.14
2013Summary only. Only limited summary data is available for this year.$3.28$3.06$0.21$0.31$0.28$0.03
2012Summary only. Only limited summary data is available for this year.$2.96$2.77$0.19$0.17$0.23$0.06
2011Summary only. Only limited summary data is available for this year.$2.92$2.67$0.25$0.22$0.24$0.02