Civic Intelligence

Dawson County Parent-Child Protective Services Inc.

990 • Fiscal year 2018 • EIN 47-0600139

Jul 01, 2017 to Jun 30, 2018 • Filed on Sep 28, 2018

1001 N Washington StreetLexington, NE 68850

(308) 324-2336

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.75x

Higher debt load relative to assets than 92% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

87th percentile

0.20x

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

24th percentile

-10%

Higher net margin than 24% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

14th percentile

-34%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

40th percentile

-5.3%

Faster revenue growth than 40% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$65,066

Down $33,234 (-34%) from 2017

Net Assets

Down

$16,110

Down $24,347 (-60%) from 2017

Liabilities

Down

$48,956

Down $8,887 (-15%) from 2017

Revenue

Down

$241,200

Down $13,596 (-5.3%) from 2017

Expenses

Up

$265,547

Up $7,313 (+2.8%) from 2017

Net Income

Down

-$24,347

Down $20,909 (-608%) from 2017

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2012: $119,330Liabilities 2012: $60,927Net Assets 2012: $58,4032012Assets 2013: $162,709Liabilities 2013: $58,839Net Assets 2013: $103,8702013Assets 2014: $166,487Liabilities 2014: $56,648Net Assets 2014: $109,8392014Assets 2015: $127,616Liabilities 2015: $54,327Net Assets 2015: $73,2892015Assets 2016: $99,186Liabilities 2016: $55,291Net Assets 2016: $43,8952016Assets 2017: $98,300Liabilities 2017: $57,843Net Assets 2017: $40,4572017Assets 2018: $65,066Liabilities 2018: $48,956Net Assets 2018: $16,1102018Assets 2019: $86,643Liabilities 2019: $55,672Net Assets 2019: $30,9712019Assets 2020: $96,121Liabilities 2020: $83,650Net Assets 2020: $12,4712020Assets 2021: $113,997Liabilities 2021: $38,973Net Assets 2021: $75,0242021Assets 2022: $81,671Liabilities 2022: $53,981Net Assets 2022: $27,6902022Assets 2023: $159,958Liabilities 2023: $7,544Net Assets 2023: $152,4142023Assets 2024: $102,018Liabilities 2024: $1,374Net Assets 2024: $100,6442024Assets 2025: $219,906Liabilities 2025: $1,420Net Assets 2025: $218,4862025

Highlighted filing

2018

Assets$65,066
Liabilities$48,956
Net Assets$16,110

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $234,069Expenses 2012: $237,282Net Income 2012: -$3,2132012Revenue 2013: $257,469Expenses 2013: $212,002Net Income 2013: $45,4672013Revenue 2014: $236,298Expenses 2014: $230,329Net Income 2014: $5,9692014Revenue 2015: $216,375Expenses 2015: $252,925Net Income 2015: -$36,5502015Revenue 2016: $228,642Expenses 2016: $258,036Net Income 2016: -$29,3942016Revenue 2017: $254,796Expenses 2017: $258,234Net Income 2017: -$3,4382017Revenue 2018: $241,200Expenses 2018: $265,547Net Income 2018: -$24,3472018Revenue 2019: $289,271Expenses 2019: $274,410Net Income 2019: $14,8612019Revenue 2020: $278,088Expenses 2020: $296,588Net Income 2020: -$18,5002020Revenue 2021: $363,583Expenses 2021: $301,030Net Income 2021: $62,5532021Revenue 2022: $264,157Expenses 2022: $311,491Net Income 2022: -$47,3342022Revenue 2023: $492,338Expenses 2023: $367,614Net Income 2023: $124,7242023Revenue 2024: $332,399Expenses 2024: $384,169Net Income 2024: -$51,7702024Revenue 2025: $518,846Expenses 2025: $401,004Net Income 2025: $117,8422025

Highlighted filing

2018

Revenue$241,200
Expenses$265,547
Net Income-$24,347
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Sep 28, 2018
Return Version
2017v2.3
Gross Receipts
$241,200
Mission and Program Overview

Mission

Emergency services for victims of domestic violence, sexual assault and child abuse

To provide emergency services for victims of domestic violence, sexual assault and child abuse

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$58,107$53,606▼ $4,501
Cash and Non-Interest-Bearing Accounts$40,193$11,460▼ $28,733
Total Assets$98,300$65,066▼ $33,234
Liabilities
Other Liabilities$57,843$48,956▼ $8,887
Total Liabilities$57,843$48,956▼ $8,887
Net Assets / Fund Balance
Unrestricted Net Assets$39,926$15,757▼ $24,169
Temporarily Rstr Net Assets$531$353▼ $178
Total Net Assets Fund Balance$40,457$16,110▼ $24,347
Total Liabilities and Net Assets / Fund Balance$98,300$65,066▼ $33,234

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$34,516$80,784$115,300
Land$17,500-$17,500
Equipment$1,590$13,520$15,110
Compensation and Service Providers

Board Members and Trustees

NameTitle
Heather HeinemannPresident
Rex AdamsVice President
Dianne FranzenMember
Kyle FergusonMember
Kylee HoffmasterMember
Nicole ThorellMember
Adrienne SchwarzSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$241,200
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$31,483
Change in Net Assets
$-24,347

Audited Revenue Reconciliation

Revenue per Audited Statements
$241,200
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$241,200
Total Revenue per Form 990
$241,200
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,480
Other Expenses$87,067
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$154,086$4,534-$158,620
Insurance$13,602$1,153-$14,755
All Other Expenses$10,872$1,657-$12,529
Payroll Taxes$11,740$352-$12,092
Office Expenses$7,743$1,226-$8,969
Other Employee Benefits$6,977$791-$7,768
Other Expenses$4,556$800-$5,356
Conferences and Meetings$3,090$1,803-$4,893
Depreciation Depletion$1,125$3,376-$4,501
Fees for Services Accounting$4,500--$4,500
Interest-$2,756-$2,756
Travel$1,013--$1,013
Total Functional Expenses$245,439$20,108$0$265,547

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$265,547
Total Expenses per Audited Statements$265,547
Total Expenses per Form 990$265,547
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Long Term Portion of Long Term Debt$41,229
Payroll Taxes and Withholdings Payable$3,812
Current Portion of Long Term Debt$3,461
Credit Cards Payable$454
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

The board of directors reviews and approves the 990 before filing.

Form 990, Part VI, Section C, line 19

Copies of completed 990's are available upon request.

Filing and Contact Details

Filer

Filer Name
Dawson County Parent-child Protective
EIN
47-0600139
Phone
3083242336
Address
1001 N WASHINGTON STREET, LEXINGTON, NE 68850

Signing Officer

Name
Heather Heinemann
Title
Board President
Phone
3087461922
Signed
2018-09-28

Organization Details

Principal Officer
Heather Heinemann
Formed
1978
Legal Domicile
Ne
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
0

Preparer

Firm
KSO CPA's PC
Address
404 E 25TH STREET, KEARNEY, NE 68847
Preparer
Brooke S Miller CPA
Phone
3082345565
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1:

Dawson county parent-child protective services, inc. Prepares its audited financial statements on the modified cash basis of accounting. The audited financial statements were used to prepare the organization's form 990 for the year ened 6/30/2018.

Financial Statement Notes

Part X, Line 2:

Under the modified cash basis of accounting, a comprehensive basis of accounting other than accounting principles generally accepted in the united states of america, the organization is required to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain tax position that more likely than not would not be sustained upon examination by the internal revenue service. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization has open tax years subject to income tax examinations for the years ending june 30, 2016, 2017, and 2018 that remain subject to examination for federal and applicable state income taxes. The organization's policy is to include penalties and interest associated with income taxes as income tax and interest expense, respectively. The organization did not incur any penalties or interest on income taxes for the periods being reported on.

Raw XML Appendix382 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt23461
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt341229
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES AND WITHHOLDINGS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2CURRENT PORTION OF LONG TERM DEBT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LONG TERM PORTION OF LONG TERM DEBT
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0241200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER THE MODIFIED CASH BASIS OF ACCOUNTING, A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, THE ORGANIZATION IS REQUIRED TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS OPEN TAX YEARS SUBJECT TO INCOME TAX EXAMINATIONS FOR THE YEARS ENDING JUNE 30, 2016, 2017, AND 2018 THAT REMAIN SUBJECT TO EXAMINATION FOR FEDERAL AND APPLICABLE STATE INCOME TAXES. THE ORGANIZATION'S POLICY IS TO INCLUDE PENALTIES AND INTEREST ASSOCIATED WITH INCOME TAXES AS INCOME TAX AND INTEREST EXPENSE, RESPECTIVELY. THE ORGANIZATION DID NOT INCUR ANY PENALTIES OR INTEREST ON INCOME TAXES FOR THE PERIODS BEING REPORTED ON.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053606
IRS990ScheduleD/TotalExpensesPerForm990Amt0265547
IRS990ScheduleD/TotalLiabilityAmt048956
IRS990ScheduleD/TotalRevenuePerForm990Amt0241200
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0241200
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0265547
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF COMPLETED 990'S ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DAWSON COUNTY PARENT-CHILD PROTECTIVE SERVICES, INC. PREPARES ITS AUDITED FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING. THE AUDITED FINANCIAL STATEMENTS WERE USED TO PREPARE THE ORGANIZATION'S FORM 990 FOR THE YEAR ENED 6/30/2018.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0531
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0353
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt098300
IRS990/TotalAssetsEOYAmt065066
IRS990/TotalAssetsGrp/BOYAmt098300
IRS990/TotalAssetsGrp/EOYAmt065066
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0241200
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020108
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0245439
IRS990/TotalFunctionalExpensesGrp/TotalAmt0265547
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt057843
IRS990/TotalLiabilitiesEOYAmt048956
IRS990/TotalLiabilitiesGrp/BOYAmt057843
IRS990/TotalLiabilitiesGrp/EOYAmt048956
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt040457
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016110
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0245439
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0241200
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt098300
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt065066
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt01013
IRS990/TravelGrp/TotalAmt01013
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt039926
IRS990/UnrestrictedNetAssetsGrp/EOYAmt015757
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01001 N WASHINGTON STREET
IRS990/USAddress/CityNm0LEXINGTON
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068850
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/PersonNm0HEATHER HEINEMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03087461922
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DAWSON COUNTY PARENT-CHILD PROTECTIVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0DAWS
ReturnHeader/Filer/EIN0470600139
ReturnHeader/Filer/PhoneNum03083242336
ReturnHeader/Filer/USAddress/AddressLine1Txt01001 N WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0LEXINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068850
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0726056E351E981B1FDA3997FCF7DBE3036B384A1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0726056E351E981B1FDA3997FCF7DBE3036B384A1
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.51.32.179
ReturnHeader/FilingSecurityInformation/IPDt02018-09-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:03:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820692739
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSO CPA's PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0404 E 25TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KEARNEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068847
ReturnHeader/PreparerPersonGrp/PhoneNum03082345565
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BROOKE S MILLER CPA
ReturnHeader/ReturnTs02018-10-19T07:31:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.01$2.18$5.19$4.01$1.18
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.01$1.01$3.32$3.84$0.52
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.60$0.08$1.52$4.92$3.68$1.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.54$0.28$2.64$3.11$0.47
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.39$0.75$3.64$3.01$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.84$0.12$2.78$2.97$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.56$0.31$2.89$2.74$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.49$0.16$2.41$2.66$0.24
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.58$0.40$2.55$2.58$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.55$0.44$2.29$2.58$0.29
2015Summary only. Only limited summary data is available for this year.$1.28$0.54$0.73$2.16$2.53$0.37
2014Summary only. Only limited summary data is available for this year.$1.66$0.57$1.10$2.36$2.30$0.06
2013Summary only. Only limited summary data is available for this year.$1.63$0.59$1.04$2.57$2.12$0.45
2012Summary only. Only limited summary data is available for this year.$1.19$0.61$0.58$2.34$2.37$0.03