Civic Intelligence

Turning Point Evaluation Inc

990 • Fiscal year 2022 • EIN 47-2843383

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 01, 2023

113 North John Wayne DriveWinterset, IA 50273

(515) 462-5967

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Net Margin

30th percentile

-3.9%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

88th percentile

$101,246

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 18.4% of source-year revenue.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2022

Asset Growth

31st percentile

-5.0%

Faster asset growth than 31% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

28th percentile

-8.6%

Faster revenue growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Down

$407,949

Down $21,596 (-5.0%) from 2021

Net Assets

Down

$407,949

Down $21,596 (-5.0%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue

Down

$549,971

Down $51,975 (-8.6%) from 2021

Expenses

Up

$571,567

Up $37,042 (+6.9%) from 2021

Net Income

Down

-$21,596

Down $89,017 (-132%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2017: $34,266Liabilities 2017: $0Net Assets 2017: $34,2662017Assets 2018: $145,333Liabilities 2018: $0Net Assets 2018: $145,3332018Assets 2019: $214,205Liabilities 2019: $0Net Assets 2019: $214,2052019Assets 2020: $362,124Liabilities 2020: $0Net Assets 2020: $362,1242020Assets 2021: $429,545Liabilities 2021: $0Net Assets 2021: $429,5452021Assets 2022: $407,949Liabilities 2022: $0Net Assets 2022: $407,9492022Assets 2023: $690,510Liabilities 2023: $6,743Net Assets 2023: $683,7672023Assets 2024: $727,062Liabilities 2024: $10,580Net Assets 2024: $716,4822024

Highlighted filing

2022

Assets$407,949
Liabilities$0
Net Assets$407,949

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2017: $208,431Expenses 2017: $167,374Net Income 2017: $41,0572017Revenue 2018: $579,780Expenses 2018: $468,713Net Income 2018: $111,0672018Revenue 2019: $572,097Expenses 2019: $503,225Net Income 2019: $68,8722019Revenue 2020: $655,678Expenses 2020: $507,759Net Income 2020: $147,9192020Revenue 2021: $601,946Expenses 2021: $534,525Net Income 2021: $67,4212021Revenue 2022: $549,971Expenses 2022: $571,567Net Income 2022: -$21,5962022Revenue 2023: $664,509Expenses 2023: $508,818Net Income 2023: $155,6912023Revenue 2024: $483,893Expenses 2024: $451,178Net Income 2024: $32,7152024

Highlighted filing

2022

Revenue$549,971
Expenses$571,567
Net Income-$21,596
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 1, 2023
Return Version
2022v5.0
Gross Receipts
$549,971
Mission and Program Overview

Mission

Turning point evaluation, inc believes that within each individual lies an infinite amount of potential. We nuture and encourage that belief by providing each individual the opportunity of growth and positive exposure.

Turning point evaluation, inc. Is a nonprofit corporation organized as a behavioral health agency to provide mental health therapy and substance abuse counseling.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$281,129$252,346▼ $28,783
Land, Buildings, and Equipment, Net$148,416$155,603▲ $7,187
Total Assets$429,545$407,949▼ $21,596
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$429,545$407,949▼ $21,596
Total Net Assets Fund Balance$429,545$407,949▼ $21,596
Total Liabilities and Net Assets / Fund Balance$429,545$407,949▼ $21,596

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$148,116$34,426$182,542
Equipment$7,487$10,181$17,668
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer JollyClinical DirectorFT$101,246$101,246
Ross JollyMemberFT$86,885$86,885
Nathaniel BrundidgeMemberFT$62,189$62,189
Revenue and Support

Revenue Composition

Contributions and Grants
$62,752
Program Service Revenue
$487,219
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-21,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$549,971
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$549,971
Total Revenue per Form 990
$549,971
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$434,294
Other Expenses$137,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$193,472$56,848-$250,320
Other Salaries and Wages$118,093$34,699-$152,792
Occupancy$38,231$9,558-$47,789
Payroll Taxes$24,135$7,047-$31,182
Depreciation Depletion-$14,313-$14,313
Other Expenses$5,414$1,353-$6,767
All Other Expenses$4,063$777-$4,840
Insurance-$2,862-$2,862
Total Functional Expenses$425,218$146,349$0$571,567

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$571,567
Total Expenses per Audited Statements$571,567
Total Expenses per Form 990$571,567
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ross JollyRoss Jolly Is a Board Member and EmployeeRoss Jolly Owns an Office Building and Leases Office Space to the Organization.No$33,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Ross jolly and jennifer jolly are married to each other.

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

All members of governing board were provided a copy of the form 990 before filing the return.

Form 990, Part VI, Section C, Line 19

Governing documents are available to public upon request.

Filing and Contact Details

Filer

Filer Name
Turning Point Evaluation Inc
EIN
47-2843383
Phone
5154625967
Address
113 NORTH JOHN WAYNE DRIVE, WINTERSET, IA 50273

Signing Officer

Name
Jennifer Jolly
Title
Clinical Director
Phone
5154625967
Signed
2023-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Jolly
Formed
2014
Legal Domicile
Ia
Voting Board Members
3
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Denman & Company Llp
Address
1601 22ND STREET SUITE 400, WEST DES MOINES, IA 50266-1453
Preparer
Steve Bruner
Phone
5152258400
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 1

Turning point evaluation, inc uses the modified cash basis method of accounting.

Form 990, Part XII, Line 2C

No changes from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income tax under section 501(c)(3) of the internal revenue code and, accordingly, no provision for taxes has been made in the accounts. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the society and recognize a tax liability, or asset, for an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has evaluated their material tax positions and determined there are no uncertain positions taken or expected to be taken that would require recognition of a liability, or asset, or disclosure in the financial statements. Management has not identified any uncertainty in income tax positions that would jeopardize the society's status as a tax-exempt entity. The organization's income tax returns are subject to review and examination by tax authorities. However, there are currently no reviews or examinations for any tax periods in progress.

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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/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, NO PROVISION FOR TAXES HAS BEEN MADE IN THE ACCOUNTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE SOCIETY AND RECOGNIZE A TAX LIABILITY, OR ASSET, FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY, OR ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS. MANAGEMENT HAS NOT IDENTIFIED ANY UNCERTAINTY IN INCOME TAX POSITIONS THAT WOULD JEOPARDIZE THE SOCIETY'S STATUS AS A TAX-EXEMPT ENTITY. THE ORGANIZATION'S INCOME TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY TAX AUTHORITIES. HOWEVER, THERE ARE CURRENTLY NO REVIEWS OR EXAMINATIONS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155603
IRS990ScheduleD/TotalExpensesPerForm990Amt0571567
IRS990ScheduleD/TotalRevenuePerForm990Amt0549971
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0549971
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0571567
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0ROSS JOLLY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ROSS JOLLY IS A BOARD MEMBER AND EMPLOYEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt033000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ROSS JOLLY OWNS AN OFFICE BUILDING AND LEASES OFFICE SPACE TO THE ORGANIZATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ROSS JOLLY AND JENNIFER JOLLY ARE MARRIED TO EACH OTHER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL MEMBERS OF GOVERNING BOARD WERE PROVIDED A COPY OF THE FORM 990 BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TURNING POINT EVALUATION, INC USES THE MODIFIED CASH BASIS METHOD OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0429545
IRS990/TotalAssetsEOYAmt0407949
IRS990/TotalAssetsGrp/BOYAmt0429545
IRS990/TotalAssetsGrp/EOYAmt0407949
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt062752
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146349
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0425218
IRS990/TotalFunctionalExpensesGrp/TotalAmt0571567
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0429545
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0407949
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0425218
IRS990/TotalProgramServiceRevenueAmt0487219
IRS990/TotalReportableCompFromOrgAmt0250320
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0487219
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0549971
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0429545
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0407949
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0113 NORTH JOHN WAYNE DRIVE
IRS990/USAddress/CityNm0WINTERSET
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050273
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0TURNINGPOINTEVALUATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER JOLLY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CLINICAL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05154625967
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TURNING POINT EVALUATION INC
ReturnHeader/Filer/BusinessNameControlTxt0TURN
ReturnHeader/Filer/EIN0472843383
ReturnHeader/Filer/PhoneNum05154625967
ReturnHeader/Filer/USAddress/AddressLine1Txt0113 NORTH JOHN WAYNE DRIVE
ReturnHeader/Filer/USAddress/CityNm0WINTERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050273
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420794029
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DENMAN & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01601 22ND STREET SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0502661453
ReturnHeader/PreparerPersonGrp/PhoneNum05152258400
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVE BRUNER
ReturnHeader/ReturnTs02023-08-01T10:41:07-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNIFER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOLLY
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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