Civic Intelligence

Large Unit District Association

990 • Fiscal year 2018 • EIN 52-2403462

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 13, 2019

Organization Profilewww.ludaschools.org
539 W Liberty St No 785Wauconda, IL 60084

(309) 696-3239

Siviq Scores

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

Liabilities / Assets

89th percentile

0.39x

Higher debt load relative to assets than 89% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.23x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Net Margin

18th percentile

-17%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Top Officer Pay

98th percentile

$110,313

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

2018 filings • 501(c)4 • <$500k nonprofits • Source year 2018

Asset Growth

20th percentile

-15%

Faster asset growth than 20% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

20th percentile

-19%

Faster revenue growth than 20% of similar nonprofits.

2018 filings • 501(c)4 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$251,622

Down $42,948 (-15%) from 2017

Net Assets

Down

$152,935

Down $71,832 (-32%) from 2017

Liabilities

Up

$98,687

Up $28,884 (+41%) from 2017

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin18th percentile

Revenue

Down

$430,447

Down $103,056 (-19%) from 2017

Expenses

Up

$502,279

Up $20,870 (+4.3%) from 2017

Net Income

Down

-$71,832

Down $123,926 (-238%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2018

Assets$251,622
Liabilities$98,687
Net Assets$152,935
Open 2018 Filing

Operations Trend

Revenue Growth20th 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

2018

Revenue$430,447
Expenses$502,279
Net Income-$71,832
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 13, 2019
Return Version
2017v2.3
Gross Receipts
$430,447
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$285,495$227,500▼ $57,995
Accounts Receivable$1,575$18,372▲ $16,797
Prepaid Expenses and Deferred Charges$7,500$5,750▼ $1,750
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$294,570$251,622▼ $42,948
Liabilities
Deferred Revenue$67,500$66,000▼ $1,500
Accounts Payable and Accrued Expenses$2,303$32,687▲ $30,384
Total Liabilities$69,803$98,687▲ $28,884
Net Assets / Fund Balance
Unrestricted Net Assets$224,097$151,365▼ $72,732
Temporarily Rstr Net Assets$670$1,570▲ $900
Total Net Assets Fund Balance$224,767$152,935▼ $71,832
Total Liabilities and Net Assets / Fund Balance$294,570$251,622▼ $42,948

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$110,313$110,313

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
$166,922
Program Service Revenue
$257,250
Investment Income
$74
Other Revenue
$6,201
All Other Contributions
$166,922
Change in Net Assets
$-71,832

Audited Revenue Reconciliation

Revenue per Audited Statements
$430,447
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$430,447
Total Revenue per Form 990
$430,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$300,907
Salaries, Compensation, and Employee Benefits$201,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$191,387--$191,387
Current Officers, Directors, Trustees, and Key Employees-$105,746-$105,746
Other Salaries and Wages$81,589--$81,589
Travel$11,981$7,840-$19,821
Payroll Taxes$5,745$8,292-$14,037
Occupancy$5,674$5,881-$11,555
Fees for Services Accounting$3,124$4,509-$7,633
Insurance$1,044$1,506-$2,550
Office Expenses$229$331-$560
Other Expenses$61$89-$150
Total Functional Expenses$359,198$143,081$0$502,279

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$502,279
Total Expenses per Audited Statements$502,279
Total Expenses per Form 990$502,279
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
3096963239
Address
539 W Liberty St No 785, Wauconda, IL 60084

Signing Officer

Name
Dr John D Burkey
Title
Executive Director
Phone
3096963239
Signed
2019-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr John D Burkey
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, 2018 were reviewed, and it was determined that no provision for uncertain tax positions is required.”

Raw XML AppendixShowing 400 of 410 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/PYProgramServiceRevenueAmt0322838
IRS990/PYRevenuesLessExpensesAmt052094
IRS990/PYSalariesCompEmpBnftPaidAmt0215202
IRS990/PYTotalExpensesAmt0481409
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0533503
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-71832
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0257250
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DisclosedForCharitablePrpsInd00
IRS990ScheduleD/DisclosedOrgLegCtrlInd00
IRS990ScheduleD/DonorAdvisedFundsContriAmt01050
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0-150
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt01570
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01498
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0502279
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0430447
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, 2018 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0502279
IRS990ScheduleD/TotalRevenuePerForm990Amt0430447
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0430447
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0502279
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/BOYAmt0670
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01570
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0294570
IRS990/TotalAssetsEOYAmt0251622
IRS990/TotalAssetsGrp/BOYAmt0294570
IRS990/TotalAssetsGrp/EOYAmt0251622
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0166922
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0143081
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0359198
IRS990/TotalFunctionalExpensesGrp/TotalAmt0502279
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt069803
IRS990/TotalLiabilitiesEOYAmt098687
IRS990/TotalLiabilitiesGrp/BOYAmt069803
IRS990/TotalLiabilitiesGrp/EOYAmt098687
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0224767
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0152935
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0359198
IRS990/TotalProgramServiceRevenueAmt0257250
IRS990/TotalReportableCompFromOrgAmt0110313
IRS990/TotalRevenueGrp/ExclusionAmt06275
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0257250
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0430447
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0294570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0251622
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07840
IRS990/TravelGrp/ProgramServicesAmt011981
IRS990/TravelGrp/TotalAmt019821
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0224097
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0151365
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0539 W Liberty St No 785
IRS990/USAddress/CityNm0Wauconda
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060084
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0www.ludaschools.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Dr John D Burkey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director
ReturnHeader/BusinessOfficerGrp/PhoneNum03096963239
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Large Unit District Association
ReturnHeader/Filer/BusinessNameControlTxt0LARG
ReturnHeader/Filer/EIN0522403462
ReturnHeader/Filer/PhoneNum03096963239
ReturnHeader/Filer/USAddress/AddressLine1Txt0539 W Liberty St No 785
ReturnHeader/Filer/USAddress/CityNm0Wauconda
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd060084
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0A72975A75617DBBA2808A3FE6D615673939F0126
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D63525CE426C5F67978186F61A19B12C3B967BC9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.73.101.69
ReturnHeader/FilingSecurityInformation/IPDt02019-02-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm015:33:50
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0371335003
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Eck Schafer & Punke LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0227 South Seventh Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Springfield

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$251,622
Liabilities
$98,687
Net assets
$152,935
Revenue
$430,447
Expenses
$502,279
Net income
-$71,832
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