Civic Intelligence

Lincoln Eap Inc.

990 • Fiscal year 2016 • EIN 47-0646445

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 15, 2017

1135 M Street No 400Lincoln, NE 68508

(402) 476-0186

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.25x

Higher debt load relative to assets than 73% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.31x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

58th percentile

5.8%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

-0.3%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$930,338

Up $92,666 (+11%) from 2015

Net Assets

Up

$701,803

Up $85,155 (+14%) from 2015

Liabilities

Up

$228,535

Up $7,511 (+3.4%) from 2015

Revenue

Down

$730,114

Down $1,832 (-0.3%) from 2015

Expenses

Up

$687,551

Up $44,713 (+7.0%) from 2015

Net Income

Down

$42,563

Down $46,545 (-52%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $540,747Liabilities 2010: $187,571Net Assets 2010: $353,1762010Assets 2011: $538,575Liabilities 2011: $198,326Net Assets 2011: $340,2492011Assets 2012: $627,207Liabilities 2012: $200,910Net Assets 2012: $426,2972012Assets 2013: $764,766Liabilities 2013: $198,683Net Assets 2013: $566,0832013Assets 2014: $810,625Liabilities 2014: $214,984Net Assets 2014: $595,6412014Assets 2015: $837,672Liabilities 2015: $221,024Net Assets 2015: $616,6482015Assets 2016: $930,338Liabilities 2016: $228,535Net Assets 2016: $701,8032016Assets 2017: $1,069,016Liabilities 2017: $227,781Net Assets 2017: $841,2352017Assets 2018: $1,105,461Liabilities 2018: $299,924Net Assets 2018: $805,5372018Assets 2019: $1,317,239Liabilities 2019: $344,565Net Assets 2019: $972,6742019Assets 2020: $1,425,623Liabilities 2020: $304,291Net Assets 2020: $1,121,3322020Assets 2021: $1,568,290Liabilities 2021: $330,745Net Assets 2021: $1,237,5452021Assets 2022: $1,909,998Liabilities 2022: $793,381Net Assets 2022: $1,116,6172022Assets 2023: $2,090,842Liabilities 2023: $770,591Net Assets 2023: $1,320,2512023Assets 2024: $2,307,148Liabilities 2024: $775,245Net Assets 2024: $1,531,9032024

Highlighted filing

2016

Assets$930,338
Liabilities$228,535
Net Assets$701,803

Operations Trend

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

$1.5M$1.0M$500K$0Expenses 2010: $594,1812010Expenses 2011: $603,6542011Expenses 2012: $606,8572012Revenue 2013: $640,736Expenses 2013: $578,865Net Income 2013: $61,8712013Revenue 2014: $698,712Expenses 2014: $645,298Net Income 2014: $53,4142014Revenue 2015: $731,946Expenses 2015: $642,838Net Income 2015: $89,1082015Revenue 2016: $730,114Expenses 2016: $687,551Net Income 2016: $42,5632016Revenue 2017: $788,403Expenses 2017: $715,442Net Income 2017: $72,9612017Revenue 2018: $891,886Expenses 2018: $792,092Net Income 2018: $99,7942018Revenue 2019: $977,511Expenses 2019: $942,285Net Income 2019: $35,2262019Revenue 2020: $974,254Expenses 2020: $940,085Net Income 2020: $34,1692020Revenue 2021: $1,240,859Expenses 2021: $995,392Net Income 2021: $245,4672021Revenue 2022: $1,075,577Expenses 2022: $1,002,901Net Income 2022: $72,6762022Revenue 2023: $1,167,772Expenses 2023: $1,084,457Net Income 2023: $83,3152023Revenue 2024: $1,360,086Expenses 2024: $1,212,530Net Income 2024: $147,5562024

Highlighted filing

2016

Revenue$730,114
Expenses$687,551
Net Income$42,563
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 15, 2017
Return Version
2016v3.0
Gross Receipts
$730,114
Mission and Program Overview

Mission

Continuum is dedicated to providing responsive employee assistance services, quality training, and comprehensive consulting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$771,858$854,448▲ $82,590
Accounts Receivable$36,343$44,414▲ $8,071
Land, Buildings, and Equipment, Net$25,881$26,834▲ $953
Prepaid Expenses and Deferred Charges$3,472$3,602▲ $130
Cash and Non-Interest-Bearing Accounts$118$1,040▲ $922
Total Assets$837,672$930,338▲ $92,666
Liabilities
Deferred Revenue$193,890$210,525▲ $16,635
Accounts Payable and Accrued Expenses$27,134$18,010▼ $9,124
Total Liabilities$221,024$228,535▲ $7,511
Net Assets / Fund Balance
Unrestricted Net Assets$616,648$701,803▲ $85,155
Total Net Assets Fund Balance$616,648$701,803▲ $85,155
Total Liabilities and Net Assets / Fund Balance$837,672$930,338▲ $92,666

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,834$68,110$94,944
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gail Stitt-SutterExecutive DirectorFT$93,426$2,586$96,012
Rhonda HueninkCFOFT$65,588$1,851$67,439

Board Members and Trustees

NameTitle
Chad ThiesPresident
Leon HollowayVice-President
Doug McDanielDirector
Eric WeberDirector
Greg BartonDirector
Heath BoddyDirector
Lori SaaleDirector
Scott YankDirector
Phil TegelerSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$705,323
Investment Income
$24,791
Other Revenue
$0
Change in Net Assets
$42,563

Audited Revenue Reconciliation

Revenue per Audited Statements
$730,114
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$42,592
Total Revenue per Audited Statements
$772,706
Total Revenue per Form 990
$730,114
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$446,951
Other Expenses$240,600
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$150,051$80,796-$230,847
Current Officers, Directors, Trustees, and Key Employees$103,359$55,655-$159,014
Occupancy$33,901$18,255-$52,156
Payroll Taxes$20,264$10,911-$31,175
Fees for Services Other$13,481$7,260-$20,741
Other Employee Benefits$10,220$5,502-$15,722
Office Expenses$9,028$4,861-$13,889
Information Technology$7,660$4,124-$11,784
Depreciation Depletion$6,866$3,697-$10,563
Conferences and Meetings$6,845$3,686-$10,531
Pension Plan Contributions$6,625$3,568-$10,193
Insurance$4,354$2,344-$6,698
Advertising$4,081$2,197-$6,278
Travel$3,576$1,926-$5,502
Fees for Services Accounting$2,633$1,417-$4,050
All Other Expenses$1,621$873-$2,494
Other Expenses$1,158$624-$1,782
Total Functional Expenses$446,909$240,642$0$687,551

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$687,551
Total Expenses per Audited Statements$687,551
Total Expenses per Form 990$687,551
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
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 Form 990 is reviewed by the Executive Director and the CFO before filing.

Form 990, Part VI, Section B, line 15A

The president of the board reviews the executive director's compensation with the executive committee annually.

Form 990, Part VI, Section C, line 19

The governing documents, conflict of interest policy, and financial statements are made available to the public upon request at the organization's offices.

Filing and Contact Details

Filer

Filer Name
Continuum Inc
EIN
47-0646445
Phone
4024760186
Address
1135 M Street No 400, Lincoln, NE 68508

Signing Officer

Name
Gail Stitt-Sutter
Title
Executive Director
Phone
4024760186
Signed
2017-02-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gail Stitt-Sutter
Formed
1982
Legal Domicile
Ne
Voting Board Members
9
Independent Board Members
9
Employees
11
Volunteers
0

Preparer

Firm
Dana F Cole & Company Llp
Address
1248 O STREET SUITE 500, LINCOLN, NE 68508
Preparer
Kerry Gustafsson
Phone
4024799300
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

The board appoints the auditing firm and reviews the audit annually. This process has not changed from prior years.

Financial Statement Notes

Part X, Line 2:

The Organization has adopted the provisions of FASB ASC 740-10, "Accounting for Uncertain Tax Positions". The Organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Information returns for years 2013 and forward are open to examination by the the taxing authorities.

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IRS990/PayrollTaxesGrp/TotalAmt031175
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03568
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06625
IRS990/PensionPlanContributionsGrp/TotalAmt010193
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03472
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03602
IRS990/PrincipalOfficerNm0Gail Stitt-Sutter
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Counseling Fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0705323
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0705323
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt061424
IRS990/PYOtherExpensesAmt0196215
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0670522
IRS990/PYRevenuesLessExpensesAmt089108
IRS990/PYSalariesCompEmpBnftPaidAmt0446623
IRS990/PYTotalExpensesAmt0642838
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0731946
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt042563
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0705323
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt024791
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt061424
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt045588
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt030887
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt019210
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0181900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0705323
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0670522
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0641778
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0609849
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0622390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03249862
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt024791
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt061424
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt045588
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030887
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt019210
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0181900
IRS990ScheduleA/InvestmentIncomeCYPct00.05300
IRS990ScheduleA/InvestmentIncomePYPct00.05180
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94700
IRS990ScheduleA/PublicSupportPY509Pct00.94820
IRS990ScheduleA/PublicSupportTotal509Amt03249862
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0705323
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0670522
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0641778
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0609849
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0622390
IRS990ScheduleA/Total509Grp/TotalAmt03249862
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0730114
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0731946
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0687366
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0640736
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0641600
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03431762
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt026834
IRS990ScheduleD/EquipmentGrp/DepreciationAmt068110
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt094944
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0687551
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt042592
IRS990ScheduleD/RevenueNotReportedAmt042592
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0730114
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization has adopted the provisions of FASB ASC 740-10, "Accounting for Uncertain Tax Positions". The Organization continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. Information returns for years 2013 and forward are open to examination by the the taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt026834
IRS990ScheduleD/TotalExpensesPerForm990Amt0687551
IRS990ScheduleD/TotalRevenuePerForm990Amt0730114
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0772706
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0687551
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is reviewed by the Executive Director and the CFO before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The president of the board reviews the executive director's compensation with the executive committee annually.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents, conflict of interest policy, and financial statements are made available to the public upon request at the organization's offices.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The board appoints the auditing firm and reviews the audit annually. This process has not changed from prior years.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2c
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0837672
IRS990/TotalAssetsEOYAmt0930338
IRS990/TotalAssetsGrp/BOYAmt0837672
IRS990/TotalAssetsGrp/EOYAmt0930338
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0240642
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0446909
IRS990/TotalFunctionalExpensesGrp/TotalAmt0687551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0221024
IRS990/TotalLiabilitiesEOYAmt0228535
IRS990/TotalLiabilitiesGrp/BOYAmt0221024
IRS990/TotalLiabilitiesGrp/EOYAmt0228535
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0616648
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0701803
IRS990/TotalOtherCompensationAmt04437
IRS990/TotalProgramServiceExpensesAmt0446909
IRS990/TotalProgramServiceRevenueAmt0705323
IRS990/TotalReportableCompFromOrgAmt0159014
IRS990/TotalRevenueGrp/ExclusionAmt024791
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0705323
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0730114
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0837672
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0930338

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.31$0.78$1.53$1.36$1.21$0.15
2023Detailed filing. Detailed filing data is available for this year.$2.09$0.77$1.32$1.17$1.08$0.08
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.79$1.12$1.08$1.00$0.07
2021Detailed filing. Detailed filing data is available for this year.$1.57$0.33$1.24$1.24$1.00$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.43$0.30$1.12$0.97$0.94$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.32$0.34$0.97$0.98$0.94$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.11$0.30$0.81$0.89$0.79$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.07$0.23$0.84$0.79$0.72$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.93$0.23$0.70$0.73$0.69$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.22$0.62$0.73$0.64$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.81$0.21$0.60$0.70$0.65$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.20$0.57$0.64$0.58$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.20$0.43$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.20$0.34$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.19$0.35$0.59