Civic Intelligence

Large Unit District Association

990 • Fiscal year 2019 • EIN 52-2403462

Jul 01, 2018 to Jun 30, 2019 • Filed on May 29, 2020

515 W Main StBarrington, IL 60010

(309) 696-3239

Siviq Scores

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

Liabilities / Assets

91st percentile

0.53x

Higher debt load relative to assets than 91% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

0.41x

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

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Net Margin

52nd percentile

3.7%

Higher net margin than 52% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Top Officer Pay

99th percentile

$160,417

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 34.7% of source-year revenue.

2019 filings • 501(c)4 • <$500k nonprofits • Source year 2019

Asset Growth

89th percentile

42%

Faster asset growth than 89% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

66th percentile

7.5%

Faster revenue growth than 66% of similar nonprofits.

2019 filings • 501(c)4 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$357,999

Up $106,377 (+42%) from 2018

Net Assets

Up

$169,991

Up $17,056 (+11%) from 2018

Liabilities

Up

$188,008

Up $89,321 (+91%) from 2018

Revenue

Up

$462,516

Up $32,069 (+7.5%) from 2018

Expenses

Down

$445,460

Down $56,819 (-11%) from 2018

Net Income

Up

$17,056

Up $88,888 (+124%) from 2018

Historical Trend

Balance Sheet Trend

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

2019

Assets$357,999
Liabilities$188,008
Net Assets$169,991

Operations Trend

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

2019

Revenue$462,516
Expenses$445,460
Net Income$17,056
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 29, 2020
Return Version
2018v3.1
Gross Receipts
$462,516
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$227,500$351,241▲ $123,741
Accounts Receivable$18,372$0▼ $18,372
Prepaid Expenses and Deferred Charges$5,750$5,350▼ $400
Land, Buildings, and Equipment, Net$0$1,408▲ $1,408
Total Assets$251,622$357,999▲ $106,377
Liabilities
Deferred Revenue$66,000$184,042▲ $118,042
Accounts Payable and Accrued Expenses$32,687$3,966▼ $28,721
Total Liabilities$98,687$188,008▲ $89,321
Net Assets / Fund Balance
Unrestricted Net Assets$151,365$168,221▲ $16,856
Temporarily Rstr Net Assets$1,570$1,770▲ $200
Total Net Assets Fund Balance$152,935$169,991▲ $17,056
Total Liabilities and Net Assets / Fund Balance$251,622$357,999▲ $106,377

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,408$1,763$3,171
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr John BurkeyED, 2018 = 10 months payFT$160,417$160,417

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$204,432
Program Service Revenue
$257,799
Investment Income
$219
Other Revenue
$66
All Other Contributions
$204,432
Change in Net Assets
$17,056

Audited Revenue Reconciliation

Revenue per Audited Statements
$462,516
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$462,516
Total Revenue per Form 990
$462,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,364
Salaries, Compensation, and Employee Benefits$219,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$176,645--$176,645
Other Salaries and Wages$132,454--$132,454
Current Officers, Directors, Trustees, and Key Employees-$72,612-$72,612
Travel$11,554$6,333-$17,887
Other Employee Benefits$9,062$4,968-$14,030
Office Expenses$2,781$1,524-$4,305
Insurance$1,531$840-$2,371
Other Expenses$1,108$608-$1,716
Occupancy$711$389-$1,100
Depreciation Depletion$171$94-$265
All Other Expenses$65$35-$100
Total Functional Expenses$350,276$95,184$0$445,460

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$445,460
Total Expenses per Audited Statements$445,460
Total Expenses per Form 990$445,460
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
515 W Main St, Barrington, IL 60010

Signing Officer

Name
Dr John D Burkey
Title
Executive Director
Phone
3096963239
Signed
2020-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr John D Burkey
Formed
2004
Legal Domicile
Il
Voting Board Members
10
Independent Board Members
10
Employees
5
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, 2019 were reviewed, and it was determined that no provision for uncertain tax positions is required.

Raw XML AppendixShowing 400 of 445 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/PYTotalRevenueAmt0430447
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt017056
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0257799
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DisclosedForCharitablePrpsInd00
IRS990ScheduleD/DisclosedOrgLegCtrlInd00
IRS990ScheduleD/DonorAdvisedFundsContriAmt0300
IRS990ScheduleD/DonorAdvisedFundsGrantsAmt0-100
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt01770
IRS990ScheduleD/EquipmentGrp/BookValueAmt01408
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01763
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03171
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0445460
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0462516
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, 2019 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01408
IRS990ScheduleD/TotalExpensesPerForm990Amt0445460
IRS990ScheduleD/TotalRevenuePerForm990Amt0462516
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0462516
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0445460
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160417
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Dr John Burkey
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ED, 2018 = 10 months pay
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0160417
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01570
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01770
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0251622
IRS990/TotalAssetsEOYAmt0357999
IRS990/TotalAssetsGrp/BOYAmt0251622
IRS990/TotalAssetsGrp/EOYAmt0357999
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0204432
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095184
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0350276
IRS990/TotalFunctionalExpensesGrp/TotalAmt0445460
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt098687
IRS990/TotalLiabilitiesEOYAmt0188008
IRS990/TotalLiabilitiesGrp/BOYAmt098687
IRS990/TotalLiabilitiesGrp/EOYAmt0188008
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0152935
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0169991
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0350276
IRS990/TotalProgramServiceRevenueAmt0257799
IRS990/TotalReportableCompFromOrgAmt0160417
IRS990/TotalRevenueGrp/ExclusionAmt0285
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0257799
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0462516
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0251622
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0357999
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06333
IRS990/TravelGrp/ProgramServicesAmt011554
IRS990/TravelGrp/TotalAmt017887
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0151365
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0168221
IRS990/UponRequestInd0X

Document Assets

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Filings

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