Civic Intelligence

Large Unit District Association

990 • Fiscal year 2021 • EIN 52-2403462

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 05, 2022

12172 S Route 47 No 517Huntley, IL 60142

(217) 546-3036

Siviq Scores

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

Liabilities / Assets

84th percentile

0.23x

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

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

84th percentile

0.30x

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

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Net Margin

43rd percentile

3.5%

Higher net margin than 43% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Top Officer Pay

99th percentile

$187,128

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 60.2% of source-year revenue.

2021 filings • 501(c)4 • <$500k nonprofits • Source year 2021

Asset Growth

74th percentile

20%

Faster asset growth than 74% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

21st percentile

-42%

Faster revenue growth than 21% of similar nonprofits.

2021 filings • 501(c)4 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$411,853

Up $67,955 (+20%) from 2020

Net Assets

Up

$319,185

Up $10,828 (+3.5%) from 2020

Liabilities

Up

$92,668

Up $57,127 (+161%) from 2020

Revenue

Down

$310,591

Down $228,915 (-42%) from 2020

Expenses

Down

$299,763

Down $101,377 (-25%) from 2020

Net Income

Down

$10,828

Down $127,538 (-92%) from 2020

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

2021

Assets$411,853
Liabilities$92,668
Net Assets$319,185

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

2021

Revenue$310,591
Expenses$299,763
Net Income$10,828
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 5, 2022
Return Version
2020v4.2
Gross Receipts
$310,591
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$340,949$409,240▲ $68,291
Prepaid Expenses and Deferred Charges$1,875$1,874▼ $1
Land, Buildings, and Equipment, Net$1,074$739▼ $335
Total Assets$343,898$411,853▲ $67,955
Liabilities
Deferred Revenue$33,000$81,300▲ $48,300
Accounts Payable and Accrued Expenses$2,541$11,368▲ $8,827
Total Liabilities$35,541$92,668▲ $57,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$306,637$317,465▲ $10,828
Net Assets With Donor Restrictions$1,720$1,720→ $0
Total Net Assets Fund Balance$308,357$319,185▲ $10,828
Total Liabilities and Net Assets / Fund Balance$343,898$411,853▲ $67,955

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$739$2,432$3,171
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dr John BurkeyExecutive DirectorFT$187,128$187,128

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$115,000
Program Service Revenue
$191,566
Investment Income
$153
Other Revenue
$3,872
All Other Contributions
$115,000
Change in Net Assets
$10,828

Audited Revenue Reconciliation

Revenue per Audited Statements
$310,591
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$310,591
Total Revenue per Form 990
$310,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$245,244
Other Expenses$54,519
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$102,324$84,804-$187,128
Other Salaries and Wages$43,362--$43,362
Conferences and Meetings$15,534--$15,534
Other Employee Benefits$9,325$5,429-$14,754
Office Expenses$5,829$3,392-$9,221
Other Expenses$3,233$1,882-$5,115
Insurance$1,743$1,015-$2,758
Depreciation Depletion$212$123-$335
Travel$50$29-$79
Total Functional Expenses$195,187$104,576$0$299,763

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$299,763
Total Expenses per Audited Statements$299,763
Total Expenses per Form 990$299,763
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 35% controlled entity
No
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
12172 S Route 47 No 517, Huntley, IL 60142

Signing Officer

Name
Dr John D Burkey
Title
Executive Director
Phone
2175463036
Signed
2022-04-05
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
3
Volunteers
80

Preparer

Firm
Eck Schafer & Punke Llp
Address
227 S 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, 2021 were reviewed, and it was determined that no provision for uncertain tax positions is required.

Raw XML AppendixShowing 400 of 426 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/Form990PartVIISectionAGrp/PersonNm2Dr Genevra Walters
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0191566
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/DisclosedForCharitablePrpsInd00
IRS990ScheduleD/DisclosedOrgLegCtrlInd00
IRS990ScheduleD/DonorAdvisedFundsHeldCnt01
IRS990ScheduleD/DonorAdvisedFundsVlEOYAmt01720
IRS990ScheduleD/EquipmentGrp/BookValueAmt0739
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02432
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03171
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0299763
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0310591
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, 2021 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0739
IRS990ScheduleD/TotalExpensesPerForm990Amt0299763
IRS990ScheduleD/TotalRevenuePerForm990Amt0310591
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0310591
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0299763
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0187128
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/TitleTxt0Executive Director
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0187128
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0343898
IRS990/TotalAssetsEOYAmt0411853
IRS990/TotalAssetsGrp/BOYAmt0343898
IRS990/TotalAssetsGrp/EOYAmt0411853
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt0115000
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0104576
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195187
IRS990/TotalFunctionalExpensesGrp/TotalAmt0299763
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035541
IRS990/TotalLiabilitiesEOYAmt092668
IRS990/TotalLiabilitiesGrp/BOYAmt035541
IRS990/TotalLiabilitiesGrp/EOYAmt092668
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0308357
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0319185
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0195187
IRS990/TotalProgramServiceRevenueAmt0191566
IRS990/TotalReportableCompFromOrgAmt0187128
IRS990/TotalRevenueGrp/ExclusionAmt04025
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0191566
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0310591
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt080
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0343898
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0411853
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt029
IRS990/TravelGrp/ProgramServicesAmt050
IRS990/TravelGrp/TotalAmt079
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt012172 S Route 47 No 517
IRS990/USAddress/CityNm0Huntley
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060142
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0www.ludaschools.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Dr John D Burkey
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Director

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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