Civic Intelligence

Southwest Area Training Service

EIN 47-0563788 • 501(c)3 • Mc Cook, NE

Profile

Job training and assistance to mentally handicapped individuals

PO Box 582Mc Cook, NE 69001
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.07x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

28th percentile

-5.7%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-6.0%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-6.5%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,834,767

Down $117,937 (-6.0%) from 2023

Liabilities

Up

$131,919

Up $6,575 (+5.2%) from 2023

Net Assets

Down

$1,702,848

Down $124,512 (-6.8%) from 2023

Revenue

Down

$2,417,298

Down $167,370 (-6.5%) from 2023

Expenses

Up

$2,554,293

Up $275,387 (+12%) from 2023

Net Income

Down

-$136,995

Down $442,757 (-145%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,245,080Liabilities 2011: $113,092Net Assets 2011: $1,131,9882011Assets 2012: $1,154,716Liabilities 2012: $128,050Net Assets 2012: $1,026,6662012Assets 2013: $1,046,039Liabilities 2013: $117,259Net Assets 2013: $928,7802013Assets 2014: $946,779Liabilities 2014: $147,964Net Assets 2014: $798,8152014Assets 2015: $1,483,373Liabilities 2015: $122,675Net Assets 2015: $1,360,6982015Assets 2016: $1,822,766Liabilities 2016: $146,534Net Assets 2016: $1,676,2322016Assets 2017: $1,930,674Liabilities 2017: $149,348Net Assets 2017: $1,781,3262017Assets 2018: $1,932,769Liabilities 2018: $166,453Net Assets 2018: $1,766,3162018Assets 2019: $1,689,273Liabilities 2019: $162,266Net Assets 2019: $1,527,0072019Assets 2020: $1,735,617Liabilities 2020: $118,288Net Assets 2020: $1,617,3292020Assets 2021: $1,794,738Liabilities 2021: $104,360Net Assets 2021: $1,690,3782021Assets 2022: $1,649,937Liabilities 2022: $128,339Net Assets 2022: $1,521,5982022Assets 2023: $1,952,704Liabilities 2023: $125,344Net Assets 2023: $1,827,3602023Assets 2024: $1,834,767Liabilities 2024: $131,919Net Assets 2024: $1,702,8482024

Highlighted filing

2024

Assets$1,834,767
Liabilities$131,919
Net Assets$1,702,848

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,188,7822011Expenses 2012: $2,280,8242012Revenue 2013: $2,202,138Expenses 2013: $2,300,023Net Income 2013: -$97,8852013Revenue 2014: $2,067,149Expenses 2014: $2,197,114Net Income 2014: -$129,9652014Revenue 2015: $2,853,170Expenses 2015: $2,330,852Net Income 2015: $522,3182015Revenue 2016: $2,811,984Expenses 2016: $2,496,450Net Income 2016: $315,5342016Revenue 2017: $2,689,304Expenses 2017: $2,584,210Net Income 2017: $105,0942017Revenue 2018: $2,635,155Expenses 2018: $2,650,166Net Income 2018: -$15,0112018Revenue 2019: $2,407,370Expenses 2019: $2,646,679Net Income 2019: -$239,3092019Revenue 2020: $2,393,005Expenses 2020: $2,302,683Net Income 2020: $90,3222020Revenue 2021: $2,363,620Expenses 2021: $2,290,571Net Income 2021: $73,0492021Revenue 2022: $2,165,927Expenses 2022: $2,281,861Net Income 2022: -$115,9342022Revenue 2023: $2,584,668Expenses 2023: $2,278,906Net Income 2023: $305,7622023Revenue 2024: $2,417,298Expenses 2024: $2,554,293Net Income 2024: -$136,9952024

Highlighted filing

2024

Revenue$2,417,298
Expenses$2,554,293
Net Income-$136,995

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.83$0.13$1.70$2.42$2.55$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.95$0.13$1.83$2.58$2.28$0.31
2022Detailed filing. Detailed filing data is available for this year.$1.65$0.13$1.52$2.17$2.28$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.79$0.10$1.69$2.36$2.29$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.74$0.12$1.62$2.39$2.30$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.16$1.53$2.41$2.65$0.24
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.17$1.77$2.64$2.65$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.15$1.78$2.69$2.58$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.82$0.15$1.68$2.81$2.50$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.12$1.36$2.85$2.33$0.52
2014Detailed filing. Detailed filing data is available for this year.$0.95$0.15$0.80$2.07$2.20$0.13
2013Summary only. Only limited summary data is available for this year.$1.05$0.12$0.93$2.20$2.30$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.15$0.13$1.03$2.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.11$1.13$2.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 10, 2024
Return Version
2023v6.0
Gross Receipts
$2,417,298
Mission and Program Overview

Mission

Job training and assistance to mentally handicapped individuals

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,463,246$1,310,811▼ $152,435
Pledges and Grants Receivable$306,700$344,502▲ $37,802
Land, Buildings, and Equipment, Net$160,356$155,863▼ $4,493
Accounts Receivable$9,465$23,591▲ $14,126
Prepaid Expenses and Deferred Charges$12,437--
Cash and Non-Interest-Bearing Accounts$500--
Total Assets$1,952,704$1,834,767▼ $117,937
Liabilities
Accounts Payable and Accrued Expenses$93,288$99,863▲ $6,575
Other Liabilities$32,056$32,056→ $0
Total Liabilities$125,344$131,919▲ $6,575
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,768,038$1,635,971▼ $132,067
Net Assets With Donor Restrictions$59,322$66,877▲ $7,555
Total Net Assets Fund Balance$1,827,360$1,702,848▼ $124,512
Total Liabilities and Net Assets / Fund Balance$1,952,704$1,834,767▼ $117,937

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$89,747$490,802$580,549
Buildings$20,437$138,587$159,024
Land$45,679-$45,679
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mary Ann WoodCo Chair
Pam SchilzCo Chair
Ed SughroueVice Chair
Irma ParksVice Chair
Bruce CrosbyMember
Ruth BradleySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,188,440
Program Service Revenue
$170,814
Investment Income
$39,023
Other Revenue
$19,021
All Other Contributions
$1,161
Change in Net Assets
$-136,995

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,417,297
Revenue Not Reported on Financial Statements
$1
Other Revenue Adjustments
$1
Total Revenue per Audited Statements
$2,417,297
Total Revenue per Form 990
$2,417,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,161,340
Other Expenses$392,953
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,398,443$215,992-$1,614,435
Other Employee Benefits$365,691$47,350-$413,041
Payroll Taxes$105,778$28,086-$133,864
Occupancy$91,889$20,118-$112,007
Insurance-$43,492-$43,492
Fees for Services Legal$33,298--$33,298
Other Expenses$31,167$211-$31,378
Fees for Services Accounting-$29,582-$29,582
Depreciation Depletion$21,585$2,555-$24,140
Total Functional Expenses$2,142,074$412,219$0$2,554,293

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,554,293
Total Expenses per Audited Statements$2,554,293
Total Expenses per Form 990$2,554,293
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
State Transitional Advance$32,056
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
Yes
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

Governance Explanations

Form 990 governing body review Part VI line 11

The form 990 return is presented to the board of directors for review prior to filing the return

CEO executive director top management comp Part VI line 15A

The board of directors approve the salary and benefits of the executive director

Governing documents etc available to public Part VI line 19

Available upon request at the organizations office

Filing and Contact Details

Filer

Filer Name
Southwest Area Training Service
EIN
47-0563788
Address
PO BOX 582, Mc Cook, NE 69001

Signing Officer

Name
Mary Lawson
Title
Executive Direc
Phone
3083451530
Signed
2024-10-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Schilz
Formed
1973
Legal Domicile
Ne
Voting Board Members
6
Independent Board Members
6
Employees
76

Preparer

Firm
RJ Meyer and Associates LLC
Address
PO Box 948, North Platte, NE 69103
Preparer
Robert J Meyer CPA
Phone
3085347655
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING

Financial Statement Notes

Other revenues included on Form 990 (Part XI, line 4B)

ROUNDING

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IRS990/PYInvestmentIncomeAmt015421
IRS990/PYOtherExpensesAmt0333136
IRS990/PYOtherRevenueAmt014000
IRS990/PYProgramServiceRevenueAmt0138891
IRS990/PYRevenuesLessExpensesAmt0305762
IRS990/PYSalariesCompEmpBnftPaidAmt01945770
IRS990/PYTotalExpensesAmt02278906
IRS990/PYTotalRevenueAmt02584668
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-136995
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01463246
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01310811
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02188440
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02416356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01970314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02130247
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02161672
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt010867029
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt039023
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04928
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt09015
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt05358
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt058324
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0189835
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0152891
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0190687
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0224358
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0225976
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0983747
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.91250
IRS990ScheduleA/PublicSupportPY170Pct00.91260
IRS990ScheduleA/PublicSupportTotal170Amt010867029
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02188440
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02416356
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01970314
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt02130247
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt02161672
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt010867029
IRS990ScheduleA/TotalSupportAmt011909100
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt020437
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0138587
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0159024
IRS990ScheduleD/EquipmentGrp/BookValueAmt089747
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0490802
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0580549
IRS990ScheduleD/ExpensesSubtotalAmt02554293
IRS990ScheduleD/LandGrp/BookValueAmt045679
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045679
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt032056
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE TRANSITIONAL ADVANCE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01
IRS990ScheduleD/RevenueSubtotalAmt02417297
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues included on Form 990 (Part XI, line 4b)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155863
IRS990ScheduleD/TotalExpensesPerForm990Amt02554293
IRS990ScheduleD/TotalLiabilityAmt032056
IRS990ScheduleD/TotalRevenuePerForm990Amt02417298
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02417297
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02554293
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 RETURN IS PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING THE RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS APPROVE THE SALARY AND BENEFITS OF THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST AT THE ORGANIZATIONS OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01952704
IRS990/TotalAssetsEOYAmt01834767
IRS990/TotalAssetsGrp/BOYAmt01952704
IRS990/TotalAssetsGrp/EOYAmt01834767
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt02188440
IRS990/TotalEmployeeCnt076
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0412219
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02142074
IRS990/TotalFunctionalExpensesGrp/TotalAmt02554293
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0125344
IRS990/TotalLiabilitiesEOYAmt0131919
IRS990/TotalLiabilitiesGrp/BOYAmt0125344
IRS990/TotalLiabilitiesGrp/EOYAmt0131919
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01827360
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01702848
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02142074
IRS990/TotalProgramServiceRevenueAmt0170814
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0228858
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02417298
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01952704
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01834767
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY LAWSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum03083451530
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHWEST AREA TRAINING SERVICE
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0470563788
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 582
ReturnHeader/Filer/USAddress/CityNm0Mc Cook
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd069001
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205014337
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RJ Meyer and Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 948
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0North Platte
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd069103
ReturnHeader/PreparerPersonGrp/PhoneNum03085347655
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Robert J Meyer CPA
ReturnHeader/ReturnTs02025-05-06T16:46:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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