Civic Intelligence

Hugh Edward Sandefur Training Center Inc.

990 • Fiscal year 2017 • EIN 61-0669220

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 15, 2018

1030 Market StreetHenderson, KY 42420

(270) 827-2401

Siviq Scores

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

Liabilities / Assets

85th percentile

0.64x

Higher debt load relative to assets than 85% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

75th percentile

0.41x

Higher debt load relative to revenue than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

16th percentile

-15%

Higher net margin than 16% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-13%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$874,734

Down $165,393 (-16%) from 2016

Net Assets

Down

$311,776

Down $208,156 (-40%) from 2016

Liabilities

Up

$562,958

Up $42,763 (+8.2%) from 2016

Revenue

Down

$1,380,088

Down $213,536 (-13%) from 2016

Expenses

Down

$1,588,244

Down $187,572 (-11%) from 2016

Net Income

Down

-$208,156

Down $25,964 (-14%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $2,260,501Liabilities 2011: $477,807Net Assets 2011: $1,782,6942011Assets 2012: $2,742,670Liabilities 2012: $610,820Net Assets 2012: $2,131,8502012Assets 2013: $793,723Liabilities 2013: $222,692Net Assets 2013: $571,0312013Assets 2014: $676,168Liabilities 2014: $291,107Net Assets 2014: $385,0612014Assets 2015: $1,042,292Liabilities 2015: $15,424Net Assets 2015: $1,026,8682015Assets 2016: $1,040,127Liabilities 2016: $520,195Net Assets 2016: $519,9322016Assets 2017: $874,734Liabilities 2017: $562,958Net Assets 2017: $311,7762017Assets 2018: $805,556Liabilities 2018: $550,285Net Assets 2018: $255,2712018Assets 2019: $829,589Liabilities 2019: $591,078Net Assets 2019: $238,5112019Assets 2020: $808,024Liabilities 2020: $723,035Net Assets 2020: $84,9892020Assets 2021: $780,146Liabilities 2021: $730,653Net Assets 2021: $49,4932021Assets 2022: $923,336Liabilities 2022: $808,736Net Assets 2022: $114,6002022Assets 2023: $636,609Liabilities 2023: $628,906Net Assets 2023: $7,7032023Assets 2024: $727,970Liabilities 2024: $1,003,762Net Assets 2024: -$275,7922024

Highlighted filing

2017

Assets$874,734
Liabilities$562,958
Net Assets$311,776

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,430,696Expenses 2011: $1,791,638Net Income 2011: -$360,9422011Revenue 2012: $1,920,956Expenses 2012: $1,571,800Net Income 2012: $349,1562012Revenue 2013: $1,245,454Expenses 2013: $1,854,103Net Income 2013: -$608,6492013Revenue 2014: $1,522,626Expenses 2014: $1,708,596Net Income 2014: -$185,9702014Revenue 2015: $2,371,507Expenses 2015: $1,729,700Net Income 2015: $641,8072015Revenue 2016: $1,593,624Expenses 2016: $1,775,816Net Income 2016: -$182,1922016Revenue 2017: $1,380,088Expenses 2017: $1,588,244Net Income 2017: -$208,1562017Revenue 2018: $1,163,276Expenses 2018: $1,261,335Net Income 2018: -$98,0592018Revenue 2019: $1,225,653Expenses 2019: $1,227,451Net Income 2019: -$1,7982019Revenue 2020: $816,629Expenses 2020: $970,151Net Income 2020: -$153,5222020Revenue 2021: $772,739Expenses 2021: $808,235Net Income 2021: -$35,4962021Revenue 2022: $1,080,097Expenses 2022: $988,949Net Income 2022: $91,1482022Revenue 2023: $979,794Expenses 2023: $1,086,692Net Income 2023: -$106,8982023Revenue 2024: $877,011Expenses 2024: $1,160,506Net Income 2024: -$283,4952024

Highlighted filing

2017

Revenue$1,380,088
Expenses$1,588,244
Net Income-$208,156
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 15, 2018
Return Version
2016v3.0
Gross Receipts
$1,387,588
Mission and Program Overview

Mission

To lead individuals in developing their self-worth and independence through quality training and supported employment services.

Operation of school program and sheltered workshop for the handicapped

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$910,304$829,713▼ $80,591
Cash and Non-Interest-Bearing Accounts$71,614$38,775▼ $32,839
Investments Other Securities$27,343--
Accounts Receivable$29,972$5,352▼ $24,620
Total Assets$1,040,127$874,734▼ $165,393
Other Assets Total$894$894→ $0
Liabilities
Other Liabilities$509,399$545,842▲ $36,443
Accounts Payable and Accrued Expenses$10,796$17,116▲ $6,320
Total Liabilities$520,195$562,958▲ $42,763
Net Assets / Fund Balance
Unrestricted Net Assets$519,932$311,776▼ $208,156
Total Net Assets Fund Balance$519,932$311,776▼ $208,156
Total Liabilities and Net Assets / Fund Balance$1,040,127$874,734▼ $165,393

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$767,433$72,435$839,868
Equipment$57,699$369,108$426,807
Other Land Buildings$4,581$2,291$6,872
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tracy BelfieldPresident
Rob ToerneVice President
Brucie FarrisDirector
Buddie UtleyDirector
Emily HamiltonDirector
Jack BrewerDirector
KEEGAN O'DANIELDirector
Phil ClementDirector
Ryan ReuschDirector
Thomas BooneDirector
Terry WheelerEmeritus
Ty RideoutSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$41,962
Program Service Revenue
$796,449
Investment Income
$9,800
Other Revenue
$531,877
All Other Contributions
$41,962
Change in Net Assets
$-208,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,154,034
Other Expenses$434,210
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$740,920$216,665-$957,585
All Other Expenses$85,579$10,269-$95,848
Other Employee Benefits$77,497$11,580-$89,077
Payroll Taxes$70,728$10,569-$81,297
Depreciation Depletion$40,145$40,145-$80,290
Information Technology-$44,451-$44,451
Insurance$20,550$20,550-$41,100
Interest$32,670--$32,670
Fees for Services Accounting$15,072$15,072-$30,144
Pension Plan Contributions$22,685$3,390-$26,075
Other Expenses$13,132$7,545-$20,677
Office Expenses$4,685--$4,685
Advertising$4,456--$4,456
Travel-$786-$786
Total Functional Expenses$1,189,271$398,973$0$1,588,244
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Field and Main Mortgage$492,552
Field and Main Line of Credit$49,691
Bowling Funds$1,896
Amounts Withheld From Employees$1,703
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

A copy of the form 990 is made available to any board member prior to filing.

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

The accounting office monitors compliance. Senior management also monitors compliance.

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

The governing board of directors does an annual review of the executive director

Form 990, Part VI, Section C, Line 19

The organization makes available upon request governing documents, conflict of interest policy and financial statements.

Filing and Contact Details

Filer

Filer Name
Hugh Edward Sandefur Training Center Inc
EIN
61-0669220
Phone
2708272401
Address
1030 MARKET STREET, HENDERSON, KY 42420

Signing Officer

Name
Tracy Belfield
Title
President
Phone
2708272401
Signed
2018-08-15

Organization Details

Principal Officer
Tracy Belfield
Formed
1967
Legal Domicile
Ky
Voting Board Members
15
Independent Board Members
15
Employees
137
Volunteers
30
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0796449
IRS990/ProgSrvcAccomActy2Grp/Desc0CONSUMER SERVICE
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0300932
IRS990/ProgSrvcAccomActy3Grp/Desc0MEDICAID INCOME
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0796449
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PRODUCTION
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0762535
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0174013
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0458820
IRS990/PYOtherRevenueAmt0472118
IRS990/PYProgramServiceRevenueAmt0947493
IRS990/PYRevenuesLessExpensesAmt0-182192
IRS990/PYSalariesCompEmpBnftPaidAmt01316996
IRS990/PYTotalExpensesAmt01775816
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01593624
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-208156
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0479570
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt041962
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0174013
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0189849
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt088508
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt063992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0558324
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0200
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02593
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03594
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06387
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0796449
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0468741
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0170309
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0598419
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02033918
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0200
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02593
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03594
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06387
IRS990ScheduleA/InvestmentIncomeCYPct00.00110
IRS990ScheduleA/InvestmentIncomePYPct00.00210
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0541677
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0950870
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0981196
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt0698027
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03171770
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.44920
IRS990ScheduleA/PublicSupportPY509Pct00.53370
IRS990ScheduleA/PublicSupportTotal509Amt02592242
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0838411
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0642754
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0189849
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0258817
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0662411
IRS990ScheduleA/Total509Grp/TotalAmt02592242
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01380088
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01593624
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01171245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0959437
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0666005
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05770399
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0767433
IRS990ScheduleD/BuildingsGrp/DepreciationAmt072435
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0839868
IRS990ScheduleD/EquipmentGrp/BookValueAmt057699
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0369108
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0426807
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04581
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02291
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt06872
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01703
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11896
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt249691
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3492552
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS WITHHELD FROM EMPLOYEES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BOWLING FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2FIELD AND MAIN LINE OF CREDIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3FIELD AND MAIN MORTGAGE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0829713
IRS990ScheduleD/TotalLiabilityAmt0545842
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE FORM 990 IS MADE AVAILABLE TO ANY BOARD MEMBER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ACCOUNTING OFFICE MONITORS COMPLIANCE. SENIOR MANAGEMENT ALSO MONITORS COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD OF DIRECTORS DOES AN ANNUAL REVIEW OF THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES AVAILABLE UPON REQUEST GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01040127
IRS990/TotalAssetsEOYAmt0874734
IRS990/TotalAssetsGrp/BOYAmt01040127
IRS990/TotalAssetsGrp/EOYAmt0874734

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.73$1.00$0.28$0.88$1.16$0.28
2023Detailed filing. Detailed filing data is available for this year.$0.64$0.63$0.01$0.98$1.09$0.11
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.81$0.11$1.08$0.99$0.09
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.73$0.05$0.77$0.81$0.04
2020Detailed filing. Detailed filing data is available for this year.$0.81$0.72$0.08$0.82$0.97$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.83$0.59$0.24$1.23$1.23$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.55$0.26$1.16$1.26$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.87$0.56$0.31$1.38$1.59$0.21
2016Detailed filing. Detailed filing data is available for this year.$1.04$0.52$0.52$1.59$1.78$0.18
2015Summary only. Only limited summary data is available for this year.$1.04$0.02$1.03$2.37$1.73$0.64
2014Summary only. Only limited summary data is available for this year.$0.68$0.29$0.39$1.52$1.71$0.19
2013Summary only. Only limited summary data is available for this year.$0.79$0.22$0.57$1.25$1.85$0.61
2012Summary only. Only limited summary data is available for this year.$2.74$0.61$2.13$1.92$1.57$0.35
2011Summary only. Only limited summary data is available for this year.$2.26$0.48$1.78$1.43$1.79$0.36