Civic Intelligence

Large Unit District Association

990 • Fiscal year 2016 • EIN 52-2403462

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 09, 2017

Organization Profilewww.ludaschools.org
2030 Timberbrooke Drive No ASpringfield, IL 62702

(217) 546-3036

Siviq Scores

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

Liabilities / Assets

88th percentile

0.37x

Higher debt load relative to assets than 88% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.21x

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

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Net Margin

55th percentile

4.9%

Higher net margin than 55% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Top Officer Pay

98th percentile

$107,660

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 21.6% of source-year revenue.

2016 filings • 501(c)4 • <$500k nonprofits • Source year 2016

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

45th percentile

-1.9%

Faster revenue growth than 45% of similar nonprofits.

2016 filings • 501(c)4 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$274,869

Up $34,463 (+14%) from 2015

Net Assets

Up

$172,673

Up $24,181 (+16%) from 2015

Liabilities

Up

$102,196

Up $10,282 (+11%) from 2015

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin55th percentile

Revenue

Down

$498,051

Down $9,543 (-1.9%) from 2015

Expenses

Down

$473,870

Down $43,604 (-8.4%) from 2015

Net Income

Up

$24,181

Up $34,061 (+345%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$1.5M$1.0M$500K$0Assets 2011: $238,708Liabilities 2011: $56,738Net Assets 2011: $181,9702011Assets 2012: $306,652Liabilities 2012: $158,700Net Assets 2012: $147,9522012Assets 2013: $235,160Liabilities 2013: $88,338Net Assets 2013: $146,8222013Assets 2014: $214,823Liabilities 2014: $56,451Net Assets 2014: $158,3722014Assets 2015: $240,406Liabilities 2015: $91,914Net Assets 2015: $148,4922015Assets 2016: $274,869Liabilities 2016: $102,196Net Assets 2016: $172,6732016Assets 2017: $294,570Liabilities 2017: $69,803Net Assets 2017: $224,7672017Assets 2018: $251,622Liabilities 2018: $98,687Net Assets 2018: $152,9352018Assets 2019: $357,999Liabilities 2019: $188,008Net Assets 2019: $169,9912019Assets 2020: $343,898Liabilities 2020: $35,541Net Assets 2020: $308,3572020Assets 2021: $411,853Liabilities 2021: $92,668Net Assets 2021: $319,1852021Assets 2022: $524,938Liabilities 2022: $108,672Net Assets 2022: $416,2662022Assets 2023: $916,897Liabilities 2023: $390,947Net Assets 2023: $525,9502023Assets 2024: $1,116,467Liabilities 2024: $421,024Net Assets 2024: $695,4432024

Highlighted filing

2016

Assets$274,869
Liabilities$102,196
Net Assets$172,673
Open 2016 Filing

Operations Trend

Revenue Growth45th percentile

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

$1.0M$500K$0-$500KExpenses 2011: $503,1022011Expenses 2012: $449,9052012Expenses 2013: $437,7542013Revenue 2014: $457,842Expenses 2014: $446,292Net Income 2014: $11,5502014Revenue 2015: $507,594Expenses 2015: $517,474Net Income 2015: -$9,8802015Revenue 2016: $498,051Expenses 2016: $473,870Net Income 2016: $24,1812016Revenue 2017: $533,503Expenses 2017: $481,409Net Income 2017: $52,0942017Revenue 2018: $430,447Expenses 2018: $502,279Net Income 2018: -$71,8322018Revenue 2019: $462,516Expenses 2019: $445,460Net Income 2019: $17,0562019Revenue 2020: $539,506Expenses 2020: $401,140Net Income 2020: $138,3662020Revenue 2021: $310,591Expenses 2021: $299,763Net Income 2021: $10,8282021Revenue 2022: $583,888Expenses 2022: $486,807Net Income 2022: $97,0812022Revenue 2023: $691,635Expenses 2023: $581,951Net Income 2023: $109,6842023Revenue 2024: $762,628Expenses 2024: $593,135Net Income 2024: $169,4932024

Highlighted filing

2016

Revenue$498,051
Expenses$473,870
Net Income$24,181
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 9, 2017
Return Version
2015v3.0
Gross Receipts
$498,051
Mission and Program Overview

Mission

To promote the sound and efficient operation of large unit school districts throughout the State of Illinois; to serve as an informational resource for such districts; and making known to the public the educational, operational and organizational needs and concerns of such school districts.

Professional association for large school districts

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$227,414$258,681▲ $31,267
Accounts Receivable$8,492$10,688▲ $2,196
Prepaid Expenses and Deferred Charges$4,500$5,500▲ $1,000
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$240,406$274,869▲ $34,463
Liabilities
Deferred Revenue$84,200$99,100▲ $14,900
Accounts Payable and Accrued Expenses$7,714$3,096▼ $4,618
Total Liabilities$91,914$102,196▲ $10,282
Net Assets / Fund Balance
Unrestricted Net Assets$148,048$171,738▲ $23,690
Temporarily Rstr Net Assets$444$935▲ $491
Total Net Assets Fund Balance$148,492$172,673▲ $24,181
Total Liabilities and Net Assets / Fund Balance$240,406$274,869▲ $34,463

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,498$1,498
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Diane RutledgeExecutive DirectorFT$107,660$107,660

Board Members and Trustees

NameTitle
Dr Barry ReillyPresident
Dr Brian HarrisVice-President
Dr James MitchemMember
Dr Jeff SchulerMember
Dr Judy WiegandMember
Dr Ken SpellsMember
Dr Lisa HitchensMember
Mr Dan BridgesMember
Dr Ehren JarrettSecretary
Mr Tad EverettTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$161,835
Program Service Revenue
$335,520
Investment Income
$146
Other Revenue
$550
All Other Contributions
$161,835
Change in Net Assets
$24,181

Audited Revenue Reconciliation

Revenue per Audited Statements
$498,051
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$498,051
Total Revenue per Form 990
$498,051
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$258,700
Salaries, Compensation, and Employee Benefits$215,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$141,007--$141,007
Current Officers, Directors, Trustees, and Key Employees-$126,506-$126,506
Other Salaries and Wages$48,550$28,209-$76,759
Travel$9,674$6,956-$16,630
Payroll Taxes$2,173$9,732-$11,905
Occupancy$3,346$7,819-$11,165
Fees for Services Legal$1,296$5,804-$7,100
Insurance$451$2,017-$2,468
Office Expenses$101$455-$556
Other Expenses$75$334-$409
Total Functional Expenses$274,043$199,827$0$473,870

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$473,870
Total Expenses per Audited Statements$473,870
Total Expenses per Form 990$473,870
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
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
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“The Assoication has members.”

Form 990, Part VI, Section A, line 7A

“Members may elect one or more members of the governing body.”

Form 990, Part VI, Section A, line 7B

“Decisions of the governing body are subject to approval by members.”

Form 990, Part VI, Section B, line 11

“A copy of Form 990 is reviewed by the Board of Directors prior to filing.”

Form 990, Part VI, Section B, line 12C

“The board is required to disclose any conflict when they arise.”

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

“The salaries for the employees is reviewed and approved annually by the board of directors.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Large Unit District Association
EIN
52-2403462
Phone
2175463036
Address
2030 Timberbrooke Drive No A, Springfield, IL 62702

Signing Officer

Name
Bert Hendee
Title
Assistant Director
Phone
2175463036
Signed
2017-01-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bert Hendee
Formed
2004
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
2
Volunteers
25

Preparer

Firm
Eck Schafer & Punke LLP
Address
227 South Seventh Street, Springfield, IL 62701
Preparer
Brent Leach
Phone
2175251111
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“The Association follows accounting principles generally accepted in the United States of America related to the accounting for uncertainity in income taxes which guidance sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2016 were reviewed, and it was determined that no provision for uncertain tax positions is required.”

Raw XML AppendixShowing 400 of 407 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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IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0131413
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0107
IRS990/PYOtherExpensesAmt0311402
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0376074
IRS990/PYRevenuesLessExpensesAmt0-9880
IRS990/PYSalariesCompEmpBnftPaidAmt0206072
IRS990/PYTotalExpensesAmt0517474
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0507594
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt024181
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0336070
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DisclosedForCharitablePrpsInd00
IRS990ScheduleD/DisclosedOrgLegCtrlInd00
IRS990ScheduleD/DonorAdvisedFundsContriAmt0900
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0-409
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0935
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01498
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0473870
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0498051
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association follows accounting principles generally accepted in the United States of America related to the accounting for uncertainity in income taxes which guidance sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2016 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0473870
IRS990ScheduleD/TotalRevenuePerForm990Amt0498051
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0498051
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0473870
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Assoication has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members may elect one or more members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decisions of the governing body are subject to approval by members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A copy of Form 990 is reviewed by the Board of Directors prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board is required to disclose any conflict when they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The salaries for the employees is reviewed and approved annually by the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0444
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0935
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0240406
IRS990/TotalAssetsEOYAmt0274869
IRS990/TotalAssetsGrp/BOYAmt0240406
IRS990/TotalAssetsGrp/EOYAmt0274869
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0161835
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0199827
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0274043
IRS990/TotalFunctionalExpensesGrp/TotalAmt0473870
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091914
IRS990/TotalLiabilitiesEOYAmt0102196
IRS990/TotalLiabilitiesGrp/BOYAmt091914
IRS990/TotalLiabilitiesGrp/EOYAmt0102196
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0148492
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0172673
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0274043
IRS990/TotalProgramServiceRevenueAmt0335520
IRS990/TotalReportableCompFromOrgAmt0107660
IRS990/TotalRevenueGrp/ExclusionAmt0146
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0336070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0498051
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0240406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274869
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06956
IRS990/TravelGrp/ProgramServicesAmt09674
IRS990/TravelGrp/TotalAmt016630
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0148048
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0171738
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02030 Timberbrooke Drive No A
IRS990/USAddress/CityNm0Springfield
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062702
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.ludaschools.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Bert Hendee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Assistant Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02175463036
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Large Unit District Association
ReturnHeader/Filer/BusinessNameControlTxt0LARG
ReturnHeader/Filer/EIN0522403462
ReturnHeader/Filer/PhoneNum02175463036
ReturnHeader/Filer/USAddress/AddressLine1Txt02030 Timberbrooke Drive No A
ReturnHeader/Filer/USAddress/CityNm0Springfield
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062702
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371335003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eck Schafer & Punke LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0227 South Seventh Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Springfield
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062701
ReturnHeader/PreparerPersonGrp/PhoneNum02175251111

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$274,869
Liabilities
$102,196
Net assets
$172,673
Revenue
$498,051
Expenses
$473,870
Net income
$24,181
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.12$0.42$0.70$0.76$0.59$0.17
2023Detailed filing. Detailed filing data is available for this year.$0.92$0.39$0.53$0.69$0.58$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.52$0.11$0.42$0.58$0.49$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.41$0.09$0.32$0.31$0.30$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.34$0.04$0.31$0.54$0.40$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.36$0.19$0.17$0.46$0.45$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.25$0.10$0.15$0.43$0.50$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.29$0.07$0.22$0.53$0.48$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.10$0.17$0.50$0.47$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.24$0.09$0.15$0.51$0.52$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.21$0.06$0.16$0.46$0.45$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.09$0.15$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.31$0.16$0.15$0.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.06$0.18$0.50