Civic Intelligence

West Central Independent Living Solutions Fiscal Agent

990 • Fiscal year 2019 • EIN 43-1762775

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 26, 2019

612 N Ridgeview DrWarrensburg, MO 64093-9337

(660) 422-7883

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

11th percentile

0.01x

Higher debt load relative to revenue than 11% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Net Margin

27th percentile

-4.0%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

34th percentile

$87,575

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2019

Asset Growth

20th percentile

-3.8%

Faster asset growth than 20% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

28th percentile

-4.5%

Faster revenue growth than 28% of similar nonprofits.

2019 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Down

$7,009,539

Down $280,477 (-3.8%) from 2018

Net Assets

Down

$6,965,118

Down $277,701 (-3.8%) from 2018

Liabilities

Down

$44,421

Down $2,776 (-5.9%) from 2018

Revenue

Down

$6,923,180

Down $324,576 (-4.5%) from 2018

Expenses

Down

$7,200,881

Down $68,744 (-0.9%) from 2018

Net Income

Down

-$277,701

Down $255,832 (-1170%) from 2018

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: $1,991,711Liabilities 2012: $22,280Net Assets 2012: $1,969,4312012Assets 2013: $2,846,985Liabilities 2013: $11,953Net Assets 2013: $2,835,0322013Assets 2014: $4,340,546Liabilities 2014: $68,665Net Assets 2014: $4,271,8812014Assets 2015: $5,977,260Liabilities 2015: $83,221Net Assets 2015: $5,894,0392015Assets 2016: $6,918,900Liabilities 2016: $98,406Net Assets 2016: $6,820,4942016Assets 2017: $7,311,191Liabilities 2017: $46,503Net Assets 2017: $7,264,6882017Assets 2018: $7,290,016Liabilities 2018: $47,197Net Assets 2018: $7,242,8192018Assets 2019: $7,009,539Liabilities 2019: $44,421Net Assets 2019: $6,965,1182019Assets 2020: $7,064,158Liabilities 2020: $226,390Net Assets 2020: $6,837,7682020Assets 2021: $6,874,415Liabilities 2021: $28,670Net Assets 2021: $6,845,7452021Assets 2022: $5,725,766Liabilities 2022: $37,825Net Assets 2022: $5,687,9412022Assets 2023: $6,026,802Liabilities 2023: $91,235Net Assets 2023: $5,935,5672023Assets 2024: $5,971,084Liabilities 2024: $54,208Net Assets 2024: $5,916,8762024

Highlighted filing

2019

Assets$7,009,539
Liabilities$44,421
Net Assets$6,965,118

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2012: $5,698,641Expenses 2012: $5,323,082Net Income 2012: $375,5592012Revenue 2013: $7,471,897Expenses 2013: $6,606,296Net Income 2013: $865,6012013Revenue 2014: $8,792,831Expenses 2014: $7,355,982Net Income 2014: $1,436,8492014Revenue 2015: $9,210,782Expenses 2015: $7,588,624Net Income 2015: $1,622,1582015Revenue 2016: $8,720,544Expenses 2016: $7,794,089Net Income 2016: $926,4552016Revenue 2017: $8,182,085Expenses 2017: $7,737,891Net Income 2017: $444,1942017Revenue 2018: $7,247,756Expenses 2018: $7,269,625Net Income 2018: -$21,8692018Revenue 2019: $6,923,180Expenses 2019: $7,200,881Net Income 2019: -$277,7012019Revenue 2020: $7,708,410Expenses 2020: $7,835,760Net Income 2020: -$127,3502020Revenue 2021: $8,849,668Expenses 2021: $8,841,691Net Income 2021: $7,9772021Revenue 2022: $7,648,439Expenses 2022: $8,376,815Net Income 2022: -$728,3762022Revenue 2023: $8,867,885Expenses 2023: $8,795,110Net Income 2023: $72,7752023Revenue 2024: $9,459,389Expenses 2024: $9,438,461Net Income 2024: $20,9282024

Highlighted filing

2019

Revenue$6,923,180
Expenses$7,200,881
Net Income-$277,701
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 26, 2019
Return Version
2018v3.2
Gross Receipts
$6,925,185
Mission and Program Overview

Mission

West-central independent living solutions (wils) works to empower people with disabilities to achieve and maintain their independence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$5,402,994$5,132,080▼ $270,914
Land, Buildings, and Equipment, Net$1,887,022$1,875,498▼ $11,524
Cash and Non-Interest-Bearing Accounts-$1,961-
Total Assets$7,290,016$7,009,539▼ $280,477
Liabilities
Accounts Payable and Accrued Expenses$47,197$44,421▼ $2,776
Total Liabilities$47,197$44,421▼ $2,776
Net Assets / Fund Balance
Unrestricted Net Assets$7,242,819$6,965,118▼ $277,701
Total Net Assets Fund Balance$7,242,819$6,965,118▼ $277,701
Total Liabilities and Net Assets / Fund Balance$7,290,016$7,009,539▼ $280,477

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,652,508$322,668$1,975,176
Equipment$95,890$353,827$449,717
Land$127,100-$127,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deb HobsonExecutive DiFT$74,141$13,434$87,575

Board Members and Trustees

NameTitle
Seth PetschPresident
Dee KerrDirector
Judy KingDirector
Terry FarmerDirector
Sandra DiamondSecretary
Bob CrumbTreasurer
Barbara MayfieldVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$225,428
Program Service Revenue
$6,636,945
Investment Income
$60,807
Other Revenue
$0
All Other Contributions
$2,271
Change in Net Assets
$-277,701

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,923,180
Total Revenue per Audited Statements
$6,923,180
Total Revenue per Form 990
$6,923,180
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,155,682
Salaries, Compensation, and Employee Benefits$2,045,199
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$4,471,926--$4,471,926
Other Salaries and Wages$1,098,602$366,473-$1,465,075
Other Employee Benefits$290,165$80,215-$370,380
Information Technology$106,307$22,572-$128,879
Payroll Taxes$87,079$34,473-$121,552
Depreciation Depletion$105,345$9,160-$114,505
Occupancy$83,783$11,874-$95,657
Office Expenses$78,820$14,710-$93,530
Current Officers, Directors, Trustees, and Key Employees-$88,192-$88,192
Conferences and Meetings$62,908$10,782-$73,690
Advertising$43,968$15,704-$59,672
Insurance$54,523$4,741-$59,264
Fees for Services Other$34,200$1,298-$35,498
Fees for Services Accounting-$15,200-$15,200
Fees for Services Legal$3,544$1,984-$5,528
Fees for Services Lobbying$2,333--$2,333
Total Functional Expenses$6,523,503$677,378$0$7,200,881

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,200,881
Total Expenses per Audited Statements$7,200,881
Total Expenses per Form 990$7,200,881
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
Yes
Lobbying activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$2,333
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

Return is reviewed by the executive director prior to filing.

Form 990, Page 6, Part VI, Line 15A

The board analyzes inforamtion, including comparison studies to other similar organizations, and makes informed decisions about pay rates for all employees.

Form 990, Page 6, Part VI, Line 15B

The board analyzes inforamtion, including comparison studies to other similar organization, and makes informed decisions about pay rates for all employees.

Form 990, Page 6, Part VI, Line 19

Information required to be made available is provided upon request and is scheduled in advane during normal business hours.

Filing and Contact Details

Filer

Filer Name
West-central Independent Living
EIN
43-1762775
Phone
6604227883
Address
612 N RIDGEVIEW DR, WARRENSBURG, MO 64093-9337

Signing Officer

Name
Deb Hobson
Title
Executive Director
Phone
6604227883
Signed
2019-11-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Seth Petsch
Formed
1996
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
49
Volunteers
9

Preparer

Firm
Kpm Cpas Pc
Address
1445 E REPUBLIC RD, SPRINGFIELD, MO 65804
Preparer
Barbara J Houser CPA
Phone
4178824300
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Five core services information and referral - providing information promoting independent living and referrals suitable to an individual's needs. Advocacy - working with program participants to enable them to exercise their rights to services and benefits. Includes working with local, state, and federal entities to obtain equal access to opportunities in the community. Peer support - over half of wils board and staff consists of people with disabilities. Staff is able to provide support and help connect an individual to peers with similar disabilities and challenges. Independent living training - providing training and support to assist participants in obtaining the necessary skills to maintain or increase their level of independence. Home transition - assisting nursing home residents with developing support systems to transition safely and successfully back into their homes. Nursing home diversion - providing information and services to avoid costly institutional placement. Youth transition - providing information and training for self-advocacy, workplace readiness, and job exploration for youth transitioning from high school to employment or furthering their post-secondary education

Financial Statement Notes

Schedule D, Page 3, Part X

The organization has analyzed the tax positions taken and has concluded that as of june 30, 2019 and 2018, there are no uncertain positions taken, or expected to be taken, that would require recognition of a liability or disclosure in the financial statements. A liability would be recognized if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by taxing authorities. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization does not believe it likely that changes will occur within the next fiscal year that will have a material impact on the financial statements.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt09198892
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt040295253
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IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
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IRS990ScheduleC/PublicationsOrBroadcastInd0false
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0NO POLITICAL CAMPAIGN ACTIVITIES WERE ENGAGED IN BY WILS.
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt1WILS CONTRIBUTES TO A LOBBYIST THAT REPRESENTS THE INDEPENDENT LIVING CENTERS IN MISSOURI. THE LOBBYIST PROVIDES WILS WITH INFORMATION ABOUT ANY LEGISLATION THAT MAY IMPACT OUR CONSUMERS OR PROGRAMS. AS A RESULT OF HIS INFORMATION, WE MAY EMAIL OR CALL OUR RESPECTIVE LEGISLATORS OR ENCOURAGE CONSUMERS TO REACH OUT TO ELECTED OFFICIALS.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART I-A, LINE 1
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE C, PART II-B, LINE 1
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IRS990ScheduleC/VolunteersInd0false
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IRS990ScheduleD/EquipmentGrp/BookValueAmt095890
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0353827
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0127100
IRS990ScheduleD/RevenueSubtotalAmt06923180
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF JUNE 30, 2019 AND 2018, THERE ARE NO UNCERTAIN POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. A LIABILITY WOULD BE RECOGNIZED IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION DOES NOT BELIEVE IT LIKELY THAT CHANGES WILL OCCUR WITHIN THE NEXT FISCAL YEAR THAT WILL HAVE A MATERIAL IMPACT ON THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FIVE CORE SERVICES INFORMATION AND REFERRAL - PROVIDING INFORMATION PROMOTING INDEPENDENT LIVING AND REFERRALS SUITABLE TO AN INDIVIDUAL'S NEEDS. ADVOCACY - WORKING WITH PROGRAM PARTICIPANTS TO ENABLE THEM TO EXERCISE THEIR RIGHTS TO SERVICES AND BENEFITS. INCLUDES WORKING WITH LOCAL, STATE, AND FEDERAL ENTITIES TO OBTAIN EQUAL ACCESS TO OPPORTUNITIES IN THE COMMUNITY. PEER SUPPORT - OVER HALF OF WILS BOARD AND STAFF CONSISTS OF PEOPLE WITH DISABILITIES. STAFF IS ABLE TO PROVIDE SUPPORT AND HELP CONNECT AN INDIVIDUAL TO PEERS WITH SIMILAR DISABILITIES AND CHALLENGES. INDEPENDENT LIVING TRAINING - PROVIDING TRAINING AND SUPPORT TO ASSIST PARTICIPANTS IN OBTAINING THE NECESSARY SKILLS TO MAINTAIN OR INCREASE THEIR LEVEL OF INDEPENDENCE. HOME TRANSITION - ASSISTING NURSING HOME RESIDENTS WITH DEVELOPING SUPPORT SYSTEMS TO TRANSITION SAFELY AND SUCCESSFULLY BACK INTO THEIR HOMES. NURSING HOME DIVERSION - PROVIDING INFORMATION AND SERVICES TO AVOID COSTLY INSTITUTIONAL PLACEMENT. YOUTH TRANSITION - PROVIDING INFORMATION AND TRAINING FOR SELF-ADVOCACY, WORKPLACE READINESS, AND JOB EXPLORATION FOR YOUTH TRANSITIONING FROM HIGH SCHOOL TO EMPLOYMENT OR FURTHERING THEIR POST-SECONDARY EDUCATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RETURN IS REVIEWED BY THE EXECUTIVE DIRECTOR PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD ANALYZES INFORAMTION, INCLUDING COMPARISON STUDIES TO OTHER SIMILAR ORGANIZATIONS, AND MAKES INFORMED DECISIONS ABOUT PAY RATES FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD ANALYZES INFORAMTION, INCLUDING COMPARISON STUDIES TO OTHER SIMILAR ORGANIZATION, AND MAKES INFORMED DECISIONS ABOUT PAY RATES FOR ALL EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INFORMATION REQUIRED TO BE MADE AVAILABLE IS PROVIDED UPON REQUEST AND IS SCHEDULED IN ADVANE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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