Civic Intelligence

Down Syndrome Support Group of South Central Kentucky Inc.

990 • Fiscal year 2023 • EIN 61-1357521

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 08, 2024

PO Box 1611Bowling Green, KY 42102

(270) 784-8643

Siviq Scores

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

Liabilities / Assets

86th percentile

0.46x

Higher debt load relative to assets than 86% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

94th percentile

1.45x

Higher debt load relative to revenue than 94% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

10th percentile

-37%

Higher net margin than 10% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$40,000

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 23.6% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

88th percentile

51%

Faster asset growth than 88% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-17%

Faster revenue growth than 19% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$535,232

Up $181,565 (+51%) from 2022

Net Assets

Down

$288,606

Down $62,728 (-18%) from 2022

Liabilities

Up

$246,626

Up $244,293 (+10471%) from 2022

Revenue

Down

$169,532

Down $35,720 (-17%) from 2022

Expenses

Up

$232,260

Up $90,758 (+64%) from 2022

Net Income

Down

-$62,728

Down $126,478 (-198%) from 2022

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $237,591Liabilities 2012: $84,000Net Assets 2012: $153,5912012Assets 2013: $356,405Liabilities 2013: $117,688Net Assets 2013: $238,7172013Assets 2014: $279,154Liabilities 2014: $94,947Net Assets 2014: $184,2072014Assets 2015: $259,573Liabilities 2015: $74,373Net Assets 2015: $185,2002015Assets 2016: $246,163Liabilities 2016: $44,491Net Assets 2016: $201,6722016Assets 2017: $277,618Liabilities 2017: $36,025Net Assets 2017: $241,5932017Assets 2018: $271,440Liabilities 2018: $31,085Net Assets 2018: $240,3552018Assets 2019: $260,528Liabilities 2019: $21,320Net Assets 2019: $239,2082019Assets 2020: $253,927Liabilities 2020: $12,701Net Assets 2020: $241,2262020Assets 2021: $290,086Liabilities 2021: $2,502Net Assets 2021: $287,5842021Assets 2022: $353,667Liabilities 2022: $2,333Net Assets 2022: $351,3342022Assets 2023: $535,232Liabilities 2023: $246,626Net Assets 2023: $288,6062023Assets 2024: $664,391Liabilities 2024: $246,626Net Assets 2024: $417,7652024

Highlighted filing

2023

Assets$535,232
Liabilities$246,626
Net Assets$288,606

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $54,570Expenses 2012: $17,214Net Income 2012: $37,3562012Revenue 2013: $71,860Expenses 2013: $46,583Net Income 2013: $25,2772013Revenue 2014: $69,452Expenses 2014: $68,120Net Income 2014: $1,3322014Revenue 2015: $59,008Expenses 2015: $58,015Net Income 2015: $9932015Revenue 2016: $79,147Expenses 2016: $62,673Net Income 2016: $16,4742016Revenue 2017: $101,604Expenses 2017: $61,683Net Income 2017: $39,9212017Revenue 2018: $77,354Expenses 2018: $78,592Net Income 2018: -$1,2382018Revenue 2019: $107,315Expenses 2019: $108,462Net Income 2019: -$1,1472019Revenue 2020: $126,789Expenses 2020: $124,194Net Income 2020: $2,5952020Revenue 2021: $171,785Expenses 2021: $125,427Net Income 2021: $46,3582021Revenue 2022: $205,252Expenses 2022: $141,502Net Income 2022: $63,7502022Revenue 2023: $169,532Expenses 2023: $232,260Net Income 2023: -$62,7282023Revenue 2024: $515,068Expenses 2024: $248,285Net Income 2024: $266,7832024

Highlighted filing

2023

Revenue$169,532
Expenses$232,260
Net Income-$62,728
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 8, 2024
Return Version
2023v5.1
Gross Receipts
$240,626
Mission and Program Overview

Mission

The mission of the organization is to be a local advocate for the value, acceptance and inclusion of people in south central kentucky with down syndrome.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$181,121$422,096▲ $240,975
Cash and Non-Interest-Bearing Accounts$172,058$112,648▼ $59,410
Total Assets$353,667$535,232▲ $181,565
Other Assets Total$488$488→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$0$243,620▲ $243,620
Other Liabilities$2,333$3,006▲ $673
Total Liabilities$2,333$246,626▲ $244,293
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$351,334$288,606▼ $62,728
Total Net Assets Fund Balance$351,334$288,606▼ $62,728
Total Liabilities and Net Assets / Fund Balance$353,667$535,232▲ $181,565

Asset Categories

AssetBook ValueDepreciationBasis
Land$265,000-$265,000
Buildings$132,772$51,305$184,077
Equipment$24,324$20,199$44,523
Other Land Buildings$0$3,008$3,008
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stephanie MortonExecutive DirectorFT$40,000$40,000
Janice SmithSecretary-$4,800$4,800
Leann SparksVice President-$400$400

Board Members and Trustees

NameTitle
Eric LeachPresident
Anna TaylorDirector
Emily JohnsonDirector
Keri EsslingerDirector
Michele AyersDirector
Sarah HickersonDirector
Scott LewisDirector
Scott EsslerOfficer
Vickie McclenaghanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$50,084
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$119,448
All Other Contributions
$50,045
Change in Net Assets
$-62,728
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$131,475
Other Expenses$99,734
Total Fundraising Expense$20,827
Grants and Similar Amounts Paid$1,051
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,573$47,659$11,915$119,147
All Other Expenses$5,662$10,674$694$17,030
Office Expenses$7,716$7,356$1,439$16,511
Occupancy$8,146$6,517$1,629$16,292
Payroll Taxes$6,164$4,931$1,233$12,328
Depreciation Depletion$4,815$3,852$963$9,630
Advertising$4,651$1,755$2,304$8,710
Travel$8,009--$8,009
Fees for Services Accounting$2,766$2,218$558$5,542
Other Expenses$2,672--$2,672
Conferences and Meetings-$2,240-$2,240
Interest$1,562--$1,562
Grants to Domestic Individuals$1,051--$1,051
Insurance$458$366$92$916
Total Functional Expenses$123,865$87,568$20,827$232,260
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$190,542
Fundraising Direct Expenses$71,094
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Step Up for Down Syndrome Walk$85,176$85,176$11,202$73,974
Prederby Gala$48,327$48,327$28,496$19,831
Total Events$190,542$190,542$71,094$119,448
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Withholding Tax Payable$3,006
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 draft copy of form 990 is reviewed by the board of directors before filing. Once approved, the tax return is finalized and filed.

Form 990, Part VI, Section C, Line 19

All documents are on file at the buddy house and available upon request.

Filing and Contact Details

Filer

Filer Name
Down Syndrome Support Group of
EIN
61-1357521
Phone
2707848643
Address
PO BOX 1611, BOWLING GREEN, KY 42102

Signing Officer

Name
Vickie Mcclenaghan
Title
Treasurer
Phone
2707848643
Signed
2024-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vickie Mcclenaghan
Formed
2013
Legal Domicile
Ky
Voting Board Members
12
Independent Board Members
12
Employees
11
Volunteers
128

Preparer

Firm
Carr Riggs & Ingram
Address
922 STATE STREET SUITE 100, BOWLING GREEN, KY 42101
Preparer
JENNIFER L O'CONNOR
Phone
2707820700
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IRS990/PrincipalOfficerNm0VICKIE MCCLENAGHAN
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IRS990/ProgSrvcAccomActy2Grp/Desc0KINDERGARTEN READNINESS PROGRAM - LITERACY SERVICES THAT PREPARE INDIVIDUALS FOR THEIR TRANSITION INTO KINDERGARTEN.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02672
IRS990/ProgSrvcAccomActy3Grp/Desc0LITTLE RASCALS - PROVIDING INDIVIDUALS FROM AGES 6-11 THE OPPORTUNITY TO EXPAND THEIR SKILL SET THROUGH VARIOUS ACTIVITIES, CLUBS, AND CAMPS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt02934
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0110573
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt01051
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt087274
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0400
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt060401
IRS990/PYOtherRevenueAmt0117978
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt063750
IRS990/PYSalariesCompEmpBnftPaidAmt080701
IRS990/PYTotalExpensesAmt0141502
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0205252
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-62728
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt050084
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt087274
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt049513
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt058106
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt015473
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0260450
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0190542
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0163488
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0155454
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt074324
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0103729
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0687537
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt0421
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0421
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt0948408
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0240626
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0251183
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0204967
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0132430
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0119202
IRS990ScheduleA/Total509Grp/TotalAmt0948408
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0240626
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0251183
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0204967
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0132430
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0119202
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0948408
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/BookValueAmt0132772
IRS990ScheduleD/BuildingsGrp/DepreciationAmt051305
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0184077
IRS990ScheduleD/EquipmentGrp/BookValueAmt024324
IRS990ScheduleD/EquipmentGrp/DepreciationAmt020199
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt044523
IRS990ScheduleD/LandGrp/BookValueAmt0265000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0265000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03008
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03006
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0WITHHOLDING TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0422096
IRS990ScheduleD/TotalLiabilityAmt03006
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt071094
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0STEP UP FOR DOWN SYNDROME WALK
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0PREDERBY GALA
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt085176
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt048327
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt057039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0190542
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt085176
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt048327
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt057039
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0190542
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0119448
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt031396
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt071094
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt011202
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt028496
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt027
IRS990ScheduleG/LicensedStatesCd0KY
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING. ONCE APPROVED, THE TAX RETURN IS FINALIZED AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL DOCUMENTS ARE ON FILE AT THE BUDDY HOUSE AND AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0353667
IRS990/TotalAssetsEOYAmt0535232
IRS990/TotalAssetsGrp/BOYAmt0353667
IRS990/TotalAssetsGrp/EOYAmt0535232
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt050084
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt020827
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt087568
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123865
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232260
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02333
IRS990/TotalLiabilitiesEOYAmt0246626

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