Civic Intelligence

Western Resources for Independent Living

990 • Fiscal year 2015 • EIN 46-0401091

Jun 01, 2014 to May 31, 2015 • Filed on Feb 03, 2016

405 East Omaha Suite DRapid City, SD 57701

(605) 718-1930

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.62x

Higher debt load relative to assets than 83% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

75th percentile

0.44x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

70th percentile

11%

Higher net margin than 70% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

92nd percentile

58%

Faster asset growth than 92% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

77th percentile

22%

Faster revenue growth than 77% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$1,070,142

Up $390,697 (+58%) from 2014

Net Assets

Up

$405,035

Up $172,354 (+74%) from 2014

Liabilities

Up

$665,107

Up $218,343 (+49%) from 2014

Revenue

Up

$1,496,520

Up $267,551 (+22%) from 2014

Expenses

Up

$1,324,621

Up $88,435 (+7.2%) from 2014

Net Income

Up

$171,899

Up $179,116 (+2482%) from 2014

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

2015

Assets$1,070,142
Liabilities$665,107
Net Assets$405,035

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

2015

Revenue$1,496,520
Expenses$1,324,621
Net Income$171,899
Jump To
Filing Snapshot
Filing Period
Jun 1, 2014 to May 31, 2015
Signed
Feb 3, 2016
Return Version
2014v6.0
Gross Receipts
$1,498,716
Mission and Program Overview

Mission

To assist disabled individuals

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,173$582,119▲ $574,946
Pledges and Grants Receivable$437,499$211,931▼ $225,568
Accounts Receivable$108,861$115,965▲ $7,104
Cash and Non-Interest-Bearing Accounts$34,629$107,798▲ $73,169
Savings and Temporary Cash Investments$63,352$21,297▼ $42,055
Prepaid Expenses and Deferred Charges$15,722$18,368▲ $2,646
Total Assets$679,445$1,070,142▲ $390,697
Other Assets Total$12,209$12,664▲ $455
Liabilities
Unsecured Notes Loans Payable-$409,978-
Deferred Revenue$419,242$199,325▼ $219,917
Accounts Payable and Accrued Expenses$27,522$55,804▲ $28,282
Total Liabilities$446,764$665,107▲ $218,343
Net Assets / Fund Balance
Unrestricted Net Assets$226,006$401,440▲ $175,434
Temporarily Rstr Net Assets$6,675$3,595▼ $3,080
Total Net Assets Fund Balance$232,681$405,035▲ $172,354
Total Liabilities and Net Assets / Fund Balance$679,445$1,070,142▲ $390,697

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$466,337$10,528$476,865
Land$79,880-$79,880
Equipment$35,902$43,786$79,688
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$756,534
Program Service Revenue
$731,100
Investment Income
$300
Other Revenue
$8,586
All Other Contributions
$385,049
Change in Net Assets
$171,899

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,496,520
Revenue Not Reported on Form 990
$455
Total Revenue per Audited Statements
$1,496,975
Total Revenue per Form 990
$1,496,520
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$831,604
Other Expenses$493,017
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$610,012$48,748-$658,760
Payroll Taxes$160,054$12,790-$172,844
Occupancy$91,245$7,292-$98,537
Fees for Services Other$24,163$1,931-$26,094
Insurance$22,850$1,826-$24,676
Other Expenses$23,724$2,365-$23,724
Depreciation Depletion$14,154$1,132-$15,286
Travel$13,622$1,089-$14,711
All Other Expenses$10,749$3,898-$14,647
Interest-$14,339-$14,339
Total Functional Expenses$1,226,282$98,339$0$1,324,621

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,324,621
Total Expenses per Audited Statements$1,324,621
Total Expenses per Form 990$1,324,621
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,927
Fundraising Direct Expenses$2,196
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
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
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, Page 6, Part VI, Line 11B

The form 990 is made available to all board members. The executive board reviews and signs the 990 prior to filing.

Form 990, Page 6, Part VI, Line 12C

Members are required to disclose any conflicts of interest.

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

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

Form 990, Page 6, Part VI, Line 19

All governing documents and policies are available upon request.

Filing and Contact Details

Filer

Filer Name
Western Resources for Independent
EIN
46-0401091
Phone
6057181930
Address
405 EAST OMAHA SUITE D, RAPID CITY, SD 57701

Signing Officer

Name
Chad Ratigan
Title
Executive Director
Phone
6057181930
Signed
2016-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chad Ratigan
Formed
1989
Legal Domicile
Sd
Voting Board Members
11
Independent Board Members
11
Employees
48
Volunteers
12

Preparer

Firm
Desmet & Biggs Llp
Address
PO BOX 1719, RAPID CITY, SD 57709-1719
Preparer
Megan L Kinder
Phone
6053488870
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code. In addition, the organization has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a) of the code. The organization income tax filings are subject to audit by various taxing authorities. The organization is no longer subject to federal income tax examinations by taxing authorities for years before 2011.

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IRS990/RevenueAmt04855
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt021297
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS 28,536 SPECIAL EVENTS 21,520
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0832
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0831
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01412556
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt08586
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt020810
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt09533
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0466337
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IRS990ScheduleD/EquipmentGrp/BookValueAmt035902
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0455
IRS990ScheduleD/RevenueNotReportedAmt0455
IRS990ScheduleD/RevenueSubtotalAmt01496520
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE CODE. THE ORGANIZATION INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAXING AUTHORITIES FOR YEARS BEFORE 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt01324621
IRS990ScheduleD/TotalRevenuePerForm990Amt01496520
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS. THE EXECUTIVE BOARD REVIEWS AND SIGNS THE 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS IS REQUIRED TO SET THE EXECUTIVE DIRECTOR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS AND POLICIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt048
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01226282
IRS990/TotalFunctionalExpensesGrp/TotalAmt01324621
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IRS990/TotalLiabilitiesGrp/BOYAmt0446764
IRS990/TotalLiabilitiesGrp/EOYAmt0665107
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0232681
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IRS990/TotalProgramServiceExpensesAmt01226282
IRS990/TotalProgramServiceRevenueAmt0731100
IRS990/TotalRevenueGrp/ExclusionAmt04031
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0735955
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01496520
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0679445
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01070142
IRS990/TravelGrp/ManagementAndGeneralAmt01089
IRS990/TravelGrp/ProgramServicesAmt013622
IRS990/TravelGrp/TotalAmt014711
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

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