Civic Intelligence

Western Resources for Independent Living

990 • Fiscal year 2017 • EIN 46-0401091

Jun 01, 2016 to May 31, 2017 • Filed on Oct 16, 2017

4110 Winfield CourtRapid City, SD 57701

(605) 718-1933

Siviq Scores

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

Liabilities / Assets

87th percentile

0.76x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.42x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

18th percentile

-13%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

44th percentile

$48,308

Higher top officer pay than 44% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

29th percentile

-2.3%

Faster asset growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-3.0%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$906,116

Down $21,710 (-2.3%) from 2016

Net Assets

Down

$220,462

Down $218,488 (-50%) from 2016

Liabilities

Up

$685,654

Up $196,778 (+40%) from 2016

Revenue

Down

$1,647,462

Down $50,959 (-3.0%) from 2016

Expenses

Up

$1,866,469

Up $202,540 (+12%) from 2016

Net Income

Down

-$219,007

Down $253,499 (-735%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $467,620Liabilities 2011: $323,741Net Assets 2011: $143,8792011Assets 2012: $544,781Liabilities 2012: $354,031Net Assets 2012: $190,7502012Assets 2013: $673,000Liabilities 2013: $433,982Net Assets 2013: $239,0182013Assets 2014: $679,445Liabilities 2014: $446,764Net Assets 2014: $232,6812014Assets 2015: $1,070,142Liabilities 2015: $665,107Net Assets 2015: $405,0352015Assets 2016: $927,826Liabilities 2016: $488,876Net Assets 2016: $438,9502016Assets 2017: $906,116Liabilities 2017: $685,654Net Assets 2017: $220,4622017Assets 2018: $215,451Liabilities 2018: $130,934Net Assets 2018: $84,5172018Assets 2021: $66,726Liabilities 2021: $66,726Net Assets 2021: $02021Assets 2022: $77,502Liabilities 2022: $77,502Net Assets 2022: $02022Assets 2023: $48,478Liabilities 2023: $48,478Net Assets 2023: $02023Assets 2024: $68,475Liabilities 2024: $47,767Net Assets 2024: $20,7082024

Highlighted filing

2017

Assets$906,116
Liabilities$685,654
Net Assets$220,462

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $614,7522011Expenses 2012: $663,5662012Expenses 2013: $820,1662013Revenue 2014: $1,228,969Expenses 2014: $1,236,186Net Income 2014: -$7,2172014Revenue 2015: $1,496,520Expenses 2015: $1,324,621Net Income 2015: $171,8992015Revenue 2016: $1,698,421Expenses 2016: $1,663,929Net Income 2016: $34,4922016Revenue 2017: $1,647,462Expenses 2017: $1,866,469Net Income 2017: -$219,0072017Revenue 2018: $792,662Expenses 2018: $928,607Net Income 2018: -$135,9452018Revenue 2021: $427,746Expenses 2021: $510,321Net Income 2021: -$82,5752021Revenue 2022: $386,804Expenses 2022: $322,564Net Income 2022: $64,2402022Revenue 2023: $561,341Expenses 2023: $613,274Net Income 2023: -$51,9332023Revenue 2024: $670,584Expenses 2024: $638,116Net Income 2024: $32,4682024

Highlighted filing

2017

Revenue$1,647,462
Expenses$1,866,469
Net Income-$219,007
Jump To
Filing Snapshot
Filing Period
Jun 1, 2016 to May 31, 2017
Signed
Oct 16, 2017
Return Version
2016v3.0
Gross Receipts
$1,659,074
Mission and Program Overview

Mission

To assist disabled individuals

Providing services to handicapped, blind, and severely visually impaired individuals to enable them to live as independently as possible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$654,052$622,190▼ $31,862
Accounts Receivable$214,068$260,853▲ $46,785
Pledges and Grants Receivable$32,371--
Prepaid Expenses and Deferred Charges$6,663$14,525▲ $7,862
Cash and Non-Interest-Bearing Accounts$8,585$-6,961▼ $15,546
Total Assets$927,826$906,116▼ $21,710
Other Assets Total$12,087$15,509▲ $3,422
Liabilities
Unsecured Notes Loans Payable$397,262$567,745▲ $170,483
Accounts Payable and Accrued Expenses$59,214$117,909▲ $58,695
Other Liabilities$32,400--
Total Liabilities$488,876$685,654▲ $196,778
Net Assets / Fund Balance
Unrestricted Net Assets$431,834$213,176▼ $218,658
Temporarily Rstr Net Assets$7,116$7,286▲ $170
Total Net Assets Fund Balance$438,950$220,462▼ $218,488
Total Liabilities and Net Assets / Fund Balance$927,826$906,116▼ $21,710

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$427,360$33,962$461,322
Leasehold Improvements$94,103$4,642$98,745
Land$79,880-$79,880
Equipment$20,847$50,718$71,565
Other Assets Org$15,509--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chadwick M RatiganExecutive DirectorFT$48,308$48,308
Cathi J DearthFinance DirectorFT$43,293$43,293

Board Members and Trustees

NameTitle
Linda LocknerPresident
Margot BurtonVice President
Beth HuntDirector
Donna BarckDirector
Jackie BarondeauDirector
Jeff WangenDirector
Leacey BrownDirector
Sharon ColombeDirector
Sandra MagnavitoSecretary
Alan AdelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$530,628
Program Service Revenue
$1,092,936
Investment Income
$2,093
Other Revenue
$21,805
All Other Contributions
$173,196
Change in Net Assets
$-219,007
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,370,514
Other Expenses$495,955
Total Fundraising Expense$60,564
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$906,686$107,261$33,369$1,047,316
Other Employee Benefits$174,801$35,783$8,549$219,133
Payroll Taxes$85,364$15,513$3,188$104,065
Occupancy$94,735$6,094$731$101,560
Office Expenses$67,885$8,321$524$76,730
Depreciation Depletion$30,654$1,972$237$32,863
Interest$21,962$1,413$170$23,545
Information Technology$13,934$896$108$14,938
Conferences and Meetings$9,266$2,846$72$12,184
Advertising--$8,006$8,006
Fees for Services Accounting-$8,000-$8,000
Insurance$6,761$435$52$7,248
Fees for Services Other$6,294$549$168$7,011
All Other Expenses$6,443$414$50$6,907
Other Expenses$1,014$65$5,038$5,038
Travel$3,417$220$26$3,663
Total Functional Expenses$1,613,886$192,019$60,564$1,866,469
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,337
Fundraising Direct Expenses$8,612
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction$13,404$13,404$1,080$12,324
Total Events$20,337$20,337$8,612$11,725
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
No
Annual disclosure for covered persons
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
Yes
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 form 990 is made available to all board members. The executive board reviews and signs the 990 prior to filing.

Conflict of interest policy compliance Part VI line 12C

Members are required to disclose any conflicts of interest.

CEO executive director top management comp Part VI line 15A

The board of directors is required to set the executive director compensation.

Governing documents etc available to public Part VI line 19

All governing documents and policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Western Resources for Independent Living
EIN
46-0401091
Address
4110 WINFIELD COURT, RAPID CITY, SD 57701

Signing Officer

Name
Linda Lockner
Title
President
Phone
6057181933
Signed
2017-10-16
Discuss with paid preparer
Yes

Organization Details

Formed
1989
Legal Domicile
Sd
Voting Board Members
9
Independent Board Members
9
Employees
71
Volunteers
2

Preparer

Firm
Donna Denker & Associates
Address
PO Box 3650, Rapid City, SD 57709
Preparer
Donna Denker
Phone
6057213382
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/OccupancyGrp/ManagementAndGeneralAmt06094
IRS990/OccupancyGrp/ProgramServicesAmt094735
IRS990/OccupancyGrp/TotalAmt0101560
IRS990/OfficeExpensesGrp/FundraisingAmt0524
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08321
IRS990/OfficeExpensesGrp/ProgramServicesAmt067885
IRS990/OfficeExpensesGrp/TotalAmt076730
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt012087
IRS990/OtherAssetsTotalGrp/EOYAmt015509
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt08549
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt035783
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0174801
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0219133
IRS990/OtherExpensesGrp/Desc0CONSUMER SERVICES
IRS990/OtherExpensesGrp/Desc1VEHICLE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING
IRS990/OtherExpensesGrp/FundraisingAmt0268
IRS990/OtherExpensesGrp/FundraisingAmt18
IRS990/OtherExpensesGrp/FundraisingAmt25038
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02237
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt165
IRS990/OtherExpensesGrp/ProgramServicesAmt0149886
IRS990/OtherExpensesGrp/ProgramServicesAmt134784
IRS990/OtherExpensesGrp/ProgramServicesAmt21014
IRS990/OtherExpensesGrp/TotalAmt0149886
IRS990/OtherExpensesGrp/TotalAmt137289
IRS990/OtherExpensesGrp/TotalAmt21087
IRS990/OtherExpensesGrp/TotalAmt35038
IRS990/OtherLiabilitiesGrp/BOYAmt032400
IRS990/OtherRevenueMiscGrp/BusinessCd0624100
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010080
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010080
IRS990/OtherRevenueTotalAmt010080
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt033369
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0107261
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0906686
IRS990/OtherSalariesAndWagesGrp/TotalAmt01047316
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03188
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015513
IRS990/PayrollTaxesGrp/ProgramServicesAmt085364
IRS990/PayrollTaxesGrp/TotalAmt0104065
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt032371
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06663
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014525
IRS990/PriorPeriodAdjustmentsAmt0519
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01092936
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01092936
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0829070
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-14950
IRS990/PYOtherExpensesAmt0695010
IRS990/PYOtherRevenueAmt06496
IRS990/PYProgramServiceRevenueAmt0877805
IRS990/PYRevenuesLessExpensesAmt034492
IRS990/PYSalariesCompEmpBnftPaidAmt0968919
IRS990/PYTotalExpensesAmt01663929
IRS990/PYTotalRevenueAmt01698421
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-219007
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0530228
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0829070
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0756534
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0693583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0702210
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03511625
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01608
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0126
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0303
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0605
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0677
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03319
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt06496
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt08586
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09909
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt020810
IRS990ScheduleA/OtherIncome170Grp/TotalAmt055881
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.92330
IRS990ScheduleA/PublicSupportPY170Pct00.96410
IRS990ScheduleA/PublicSupportTotal170Amt03297027
IRS990ScheduleA/SubstantialContributorsTotAmt0214598
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0530228
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0829070
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0756534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0693583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0702210
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03511625
IRS990ScheduleA/TotalSupportAmt03570825
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0427360
IRS990ScheduleD/BuildingsGrp/DepreciationAmt033962
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0461322
IRS990ScheduleD/EquipmentGrp/BookValueAmt020847
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050718
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071565
IRS990ScheduleD/LandGrp/BookValueAmt079880
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt079880
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt094103
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04642
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt098745
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt015509
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BH AREA COMMUNITY FOUNDATION FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0622190
IRS990ScheduleD/TotalBookValueOtherAssetsAmt015509
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt08612
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt077
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt077
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03722
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt0667
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04389
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt013404
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt06933
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt020337
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt013404
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt06933

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.05$0.02$0.67$0.64$0.03
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.05$0.05$0.00$0.56$0.61$0.05
2022Summary only. Only limited summary data is available for this year.$0.08$0.08$0.00$0.39$0.32$0.06
2021Summary only. Only limited summary data is available for this year.$0.07$0.07$0.00$0.43$0.51$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.22$0.13$0.08$0.79$0.93$0.14
2017Detailed filing. Detailed filing data is available for this year.$0.91$0.69$0.22$1.65$1.87$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.49$0.44$1.70$1.66$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.07$0.67$0.41$1.50$1.32$0.17
2014Summary only. Only limited summary data is available for this year.$0.68$0.45$0.23$1.23$1.24$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.43$0.24$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.35$0.19$0.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.32$0.14$0.61