Civic Intelligence

Large Unit District Association

990 • Fiscal year 2017 • EIN 52-2403462

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 23, 2018

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

74th percentile

0.24x

Higher debt load relative to assets than 74% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.13x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Net Margin

58th percentile

9.8%

Higher net margin than 58% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

91st percentile

$105,575

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2017

Asset Growth

65th percentile

7.2%

Faster asset growth than 65% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

63rd percentile

7.1%

Faster revenue growth than 63% of similar nonprofits.

2017 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$294,570

Up $19,701 (+7.2%) from 2016

Net Assets

Up

$224,767

Up $52,094 (+30%) from 2016

Liabilities

Down

$69,803

Down $32,393 (-32%) from 2016

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin58th percentile

Revenue

Up

$533,503

Up $35,452 (+7.1%) from 2016

Expenses

Up

$481,409

Up $7,539 (+1.6%) from 2016

Net Income

Up

$52,094

Up $27,913 (+115%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth65th 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

2017

Assets$294,570
Liabilities$69,803
Net Assets$224,767
Open 2017 Filing

Operations Trend

Revenue Growth63rd 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

2017

Revenue$533,503
Expenses$481,409
Net Income$52,094
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 23, 2018
Return Version
2016v3.0
Gross Receipts
$533,503
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$258,681$285,495▲ $26,814
Prepaid Expenses and Deferred Charges$5,500$7,500▲ $2,000
Accounts Receivable$10,688$1,575▼ $9,113
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$274,869$294,570▲ $19,701
Liabilities
Deferred Revenue$99,100$67,500▼ $31,600
Accounts Payable and Accrued Expenses$3,096$2,303▼ $793
Total Liabilities$102,196$69,803▼ $32,393
Net Assets / Fund Balance
Unrestricted Net Assets$171,738$224,097▲ $52,359
Temporarily Rstr Net Assets$935$670▼ $265
Total Net Assets Fund Balance$172,673$224,767▲ $52,094
Total Liabilities and Net Assets / Fund Balance$274,869$294,570▲ $19,701

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$1,498$1,498
Compensation and Service Providers
Top Officer Pay91st percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dr Diane RutledgeExecutive DirectorFT$105,575$105,575

Board Members and Trustees

NameTitle
Dr Brian HarrisPresident
Dr Ehren JarrettVice-President
Dr James MitchemMember
Dr Jeff SchulerMember
Dr Mark DanielMember
Mr Dan BridgesMember
Ms Jennifer GillMember
Dr Tad EverettSecretary
Dr Lisa HitchensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$210,511
Program Service Revenue
$322,838
Investment Income
$154
Other Revenue
$0
All Other Contributions
$210,511
Change in Net Assets
$52,094

Audited Revenue Reconciliation

Revenue per Audited Statements
$533,503
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$533,503
Total Revenue per Form 990
$533,503
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$266,207
Salaries, Compensation, and Employee Benefits$215,202
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$176,457--$176,457
Current Officers, Directors, Trustees, and Key Employees-$126,106-$126,106
Other Salaries and Wages$72,292$3,799-$76,091
Payroll Taxes$2,408$10,597-$13,005
Occupancy$3,629$8,929-$12,558
Travel$6,504$4,195-$10,699
Fees for Services Legal$1,273$5,602-$6,875
Insurance$465$2,047-$2,512
Other Expenses$2,000$4,345-$2,000
Office Expenses$136$597-$733
All Other Expenses$95$420-$515
Total Functional Expenses$308,483$172,926$0$481,409

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$481,409
Total Expenses per Audited Statements$481,409
Total Expenses per Form 990$481,409
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 11B

“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
2018-01-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bert Hendee
Formed
2004
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
9
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, 2017 were reviewed, and it was determined that no provision for uncertain tax positions is required.”

Raw XML AppendixShowing 400 of 408 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/PYRevenuesLessExpensesAmt024181
IRS990/PYSalariesCompEmpBnftPaidAmt0215170
IRS990/PYTotalExpensesAmt0473870
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0498051
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt052094
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0322838
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DisclosedForCharitablePrpsInd00
IRS990ScheduleD/DisclosedOrgLegCtrlInd00
IRS990ScheduleD/DonorAdvisedFundsContriAmt0250
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0-515
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt0670
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01498
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0481409
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0533503
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, 2017 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0481409
IRS990ScheduleD/TotalRevenuePerForm990Amt0533503
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0533503
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0481409
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 11b
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/BOYAmt0935
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0670
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0274869
IRS990/TotalAssetsEOYAmt0294570
IRS990/TotalAssetsGrp/BOYAmt0274869
IRS990/TotalAssetsGrp/EOYAmt0294570
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0210511
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0172926
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0308483
IRS990/TotalFunctionalExpensesGrp/TotalAmt0481409
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0102196
IRS990/TotalLiabilitiesEOYAmt069803
IRS990/TotalLiabilitiesGrp/BOYAmt0102196
IRS990/TotalLiabilitiesGrp/EOYAmt069803
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0172673
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0224767
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0308483
IRS990/TotalProgramServiceRevenueAmt0322838
IRS990/TotalReportableCompFromOrgAmt0105575
IRS990/TotalRevenueGrp/ExclusionAmt0154
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0322838
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0533503
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0274869
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0294570
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt04195
IRS990/TravelGrp/ProgramServicesAmt06504
IRS990/TravelGrp/TotalAmt010699
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0171738
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0224097
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02030 Timberbrooke Drive No A
IRS990/USAddress/CityNm0Springfield
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062702
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.ludaschools.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Bert Hendee
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Assistant Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02175463036
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-01-23
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/FilingSecurityInformation/AtSubmissionCreationDeviceId031D8C5B4B6B6D4F34D37A4520906C5FD4230DF6F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08F15F8A43EC15481FF93F87164FB358E9585C671
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.73.101.69
ReturnHeader/FilingSecurityInformation/IPDt02018-01-23
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:23:10
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

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$294,570
Liabilities
$69,803
Net assets
$224,767
Revenue
$533,503
Expenses
$481,409
Net income
$52,094
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