Civic Intelligence

Mo-Kan Construction Industry Substance Abuse Fund

990 • Fiscal year 2023 • EIN 61-6298948

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 11, 2024

6405 Metcalf 212Overland Park, KS 66202

(913) 312-5405

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.15x

Higher debt load relative to assets than 83% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.27x

Higher debt load relative to revenue than 88% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

17th percentile

-7.0%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

64th percentile

$137,324

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 19.8% of source-year revenue.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2023

Asset Growth

52nd percentile

5.2%

Faster asset growth than 52% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

51st percentile

5.4%

Faster revenue growth than 51% of similar nonprofits.

2023 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$1,252,395

Flat from 2023

Net Assets

Flat

$1,064,700

Flat from 2023

Liabilities

Flat

$187,695

Flat from 2023

Revenue

Flat

$694,046

Flat from 2023

Expenses

Flat

$742,697

Flat from 2023

Net Income

Flat

-$48,651

Flat from 2023

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: $1,062,887Liabilities 2011: $46,728Net Assets 2011: $1,016,1592011Assets 2012: $997,325Liabilities 2012: $17,957Net Assets 2012: $979,3682012Assets 2013: $1,006,867Liabilities 2013: $45,543Net Assets 2013: $961,3242013Assets 2014: $990,140Liabilities 2014: $65,810Net Assets 2014: $924,3302014Assets 2015: $908,530Liabilities 2015: $36,571Net Assets 2015: $871,9592015Assets 2016: $872,843Liabilities 2016: $34,947Net Assets 2016: $837,8962016Assets 2017: $849,180Liabilities 2017: $45,019Net Assets 2017: $804,1612017Assets 2018: $917,337Liabilities 2018: $56,339Net Assets 2018: $860,9982018Assets 2019: $1,113,293Liabilities 2019: $37,964Net Assets 2019: $1,075,3292019Assets 2020: $1,140,177Liabilities 2020: $17,836Net Assets 2020: $1,122,3412020Assets 2021: $1,126,491Liabilities 2021: $3,453Net Assets 2021: $1,123,0382021Assets 2022: $1,190,710Liabilities 2022: $39,410Net Assets 2022: $1,151,3002022Assets 2023: $1,252,395Liabilities 2023: $187,695Net Assets 2023: $1,064,7002023Assets 2023: $1,252,395Liabilities 2023: $187,695Net Assets 2023: $1,064,7002023Assets 2024: $1,309,897Liabilities 2024: $38,590Net Assets 2024: $1,271,3072024

Highlighted filing

2023

Assets$1,252,395
Liabilities$187,695
Net Assets$1,064,700

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $568,4432011Expenses 2012: $648,1162012Revenue 2013: $616,260Expenses 2013: $634,304Net Income 2013: -$18,0442013Revenue 2014: $630,752Expenses 2014: $667,746Net Income 2014: -$36,9942014Revenue 2015: $594,098Expenses 2015: $646,469Net Income 2015: -$52,3712015Revenue 2016: $637,706Expenses 2016: $671,769Net Income 2016: -$34,0632016Revenue 2017: $552,839Expenses 2017: $586,574Net Income 2017: -$33,7352017Revenue 2018: $564,447Expenses 2018: $507,610Net Income 2018: $56,8372018Revenue 2019: $756,934Expenses 2019: $542,603Net Income 2019: $214,3312019Revenue 2020: $553,019Expenses 2020: $506,007Net Income 2020: $47,0122020Revenue 2021: $529,270Expenses 2021: $553,393Net Income 2021: -$24,1232021Revenue 2022: $658,542Expenses 2022: $595,005Net Income 2022: $63,5372022Revenue 2023: $694,046Expenses 2023: $742,697Net Income 2023: -$48,6512023Revenue 2023: $694,046Expenses 2023: $742,697Net Income 2023: -$48,6512023Revenue 2024: $819,233Expenses 2024: $647,988Net Income 2024: $171,2452024

Highlighted filing

2023

Revenue$694,046
Expenses$742,697
Net Income-$48,651
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 11, 2024
Return Version
2023v5.1
Gross Receipts
$694,046
Mission and Program Overview

Mission

Provide substance abuse testing for qualified employees of participating employers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$543,000$594,000▲ $51,000
Cash and Non-Interest-Bearing Accounts$303,655$374,066▲ $70,411
Investments in Publicly Traded Securities$234,033$268,606▲ $34,573
Accounts Receivable$66,609$0▼ $66,609
Savings and Temporary Cash Investments$38,893$11,736▼ $27,157
Prepaid Expenses and Deferred Charges$3,477$3,706▲ $229
Land, Buildings, and Equipment, Net$1,043$281▼ $762
Total Assets$1,190,710$1,252,395▲ $61,685
Liabilities
Other Liabilities$0$180,195▲ $180,195
Accounts Payable and Accrued Expenses$39,410$7,500▼ $31,910
Total Liabilities$39,410$187,695▲ $148,285
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,151,300$1,064,700▼ $86,600
Total Net Assets Fund Balance$1,151,300$1,064,700▼ $86,600
Total Liabilities and Net Assets / Fund Balance$1,190,710$1,252,395▲ $61,685

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$281$21,957$22,238
Buildings$0$2,566$2,566
Other Securities$594,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Bradley PattenExecutive DirectorFT$137,324$137,324

Board Members and Trustees

NameTitle
Allen DillinghamTrustee / Chairperson
David E ColemanTrustee
David HulseTrustee
David KirkpatrickTrustee
Dustin HimesTrustee
James ParkerTrustee
Jeffrey PhilgreenTrustee
Kenneth BordenTrustee
Michael ShueyTrustee
Mike KeeranTrustee
Ned ShawTrustee
Scott LathromTrustee
Susan HartTrustee
Reginald ThomasTrustee / Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$662,176
Investment Income
$31,870
Other Revenue
$0
Change in Net Assets
$-48,651

Audited Revenue Reconciliation

Revenue per Audited Statements
$691,947
Revenue Not Reported on Financial Statements
$2,099
Revenue Not Reported on Form 990
$28,645
Total Revenue per Audited Statements
$720,592
Total Revenue per Form 990
$694,046
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$429,552
Other Expenses$136,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Pension Plan Contributions$177,564$19,729-$197,293
Benefits to Members$176,382--$176,382
Current Officers, Directors, Trustees, and Key Employees$123,592$13,732-$137,324
Other Salaries and Wages$41,093$4,566-$45,659
Fees for Services Management-$40,866-$40,866
Other Employee Benefits$31,749$3,528-$35,277
Fees for Services Legal-$28,404-$28,404
Office Expenses$10,589$9,072-$19,661
Occupancy$14,526$1,614-$16,140
Payroll Taxes$12,599$1,400-$13,999
Fees for Services Accounting-$12,800-$12,800
Insurance-$7,645-$7,645
Advertising$4,509--$4,509
Information Technology$2,468$754-$3,222
Fees for Service Investment Mgmnt Fees-$2,099-$2,099
Depreciation Depletion$687$76-$763
Other Expenses-$404-$404
Conferences and Meetings$125$125-$250
Total Functional Expenses$595,883$146,814$0$742,697

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$742,697
Expenses per Audited Statements$740,598
Total Expenses per Audited Statements$740,598
Expenses Not Reported on Financial Statements$2,099
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Fringe Benefits Payable$180,195
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
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

Formal approval at meeting.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Mo-kan Construction Industry Substance
EIN
61-6298948
Phone
9133125405
Address
6405 METCALF 212, OVERLAND PARK, KS 66202

Signing Officer

Name
Allen Dillingham
Title
Chairperson
Phone
9133125405
Signed
2024-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Allen Dillingham
Formed
2003
Legal Domicile
Mo
Voting Board Members
14
Independent Board Members
14
Employees
2
Volunteers
14

Preparer

Firm
Rubinbrown Llp
Address
1200 MAIN STREET SUITE 1000, KANSAS CITY, MO 64105
Preparer
Matthew C Hall
Phone
8164721122
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

Change from accrual to modified cash.

Raw XML AppendixShowing 400 of 423 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/NoDonorRestrictionNetAssetsGrp/BOYAmt01151300
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01064700
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt01614
IRS990/OccupancyGrp/ProgramServicesAmt014526
IRS990/OccupancyGrp/TotalAmt016140
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt09072
IRS990/OfficeExpensesGrp/ProgramServicesAmt010589
IRS990/OfficeExpensesGrp/TotalAmt019661
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03528
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031749
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035277
IRS990/OtherExpensesGrp/Desc0BANK SERVICE FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0404
IRS990/OtherExpensesGrp/TotalAmt0404
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt0180195
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt04566
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt041093
IRS990/OtherSalariesAndWagesGrp/TotalAmt045659
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01400
IRS990/PayrollTaxesGrp/ProgramServicesAmt012599
IRS990/PayrollTaxesGrp/TotalAmt013999
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt019729
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0177564
IRS990/PensionPlanContributionsGrp/TotalAmt0197293
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03477
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03706
IRS990/PrincipalOfficerNm0ALLEN DILLINGHAM
IRS990/PriorPeriodAdjustmentsAmt0-66594
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0662176
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0662176
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0221724
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt08769
IRS990/PYOtherExpensesAmt0128267
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0649773
IRS990/PYRevenuesLessExpensesAmt063537
IRS990/PYSalariesCompEmpBnftPaidAmt0245014
IRS990/PYTotalExpensesAmt0595005
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0658542
IRS990/ReconcilationRevenueExpnssAmt0-48651
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt038893
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011736
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02566
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02566
IRS990ScheduleD/EquipmentGrp/BookValueAmt0281
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021957
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt022238
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02099
IRS990ScheduleD/ExpensesSubtotalAmt0740598
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt02099
IRS990ScheduleD/InvestmentExpensesNotIncldAmt02099
IRS990ScheduleD/NetUnrealizedGainsInvstAmt028645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0180195
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0FRINGE BENEFITS PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0594000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CERTIFICATES OF DEPOSIT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt028645
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02099
IRS990ScheduleD/RevenueSubtotalAmt0691947
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0281
IRS990ScheduleD/TotalBookValueSecuritiesAmt0594000
IRS990ScheduleD/TotalExpensesPerForm990Amt0742697
IRS990ScheduleD/TotalLiabilityAmt0180195
IRS990ScheduleD/TotalRevenuePerForm990Amt0694046
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0720592
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0740598
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORMAL APPROVAL AT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE FROM ACCRUAL TO MODIFIED CASH.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01190710
IRS990/TotalAssetsEOYAmt01252395
IRS990/TotalAssetsGrp/BOYAmt01190710
IRS990/TotalAssetsGrp/EOYAmt01252395
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0146814
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0595883
IRS990/TotalFunctionalExpensesGrp/TotalAmt0742697
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt039410
IRS990/TotalLiabilitiesEOYAmt0187695
IRS990/TotalLiabilitiesGrp/BOYAmt039410
IRS990/TotalLiabilitiesGrp/EOYAmt0187695
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01151300
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01064700
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0595883
IRS990/TotalProgramServiceRevenueAmt0662176
IRS990/TotalReportableCompFromOrgAmt0137324
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0694046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0694046
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt014
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01190710
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01252395
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06405 METCALF 212
IRS990/USAddress/CityNm0OVERLAND PARK
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066202
IRS990/VotingMembersGoverningBodyCnt014
IRS990/VotingMembersIndependentCnt014
IRS990/WebsiteAddressTxt0CISAP.NET
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALLEN DILLINGHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum09133125405
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-11

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.04$1.27$0.82$0.65$0.17
2023Detailed filing. Detailed filing data is available for this year.$1.25$0.19$1.06$0.69$0.74$0.05
2023Summary only. Only limited summary data is available for this year.$1.25$0.19$1.06$0.69$0.74$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.04$1.15$0.66$0.60$0.06
2021Summary only. Only limited summary data is available for this year.$1.13$0.00$1.12$0.53$0.55$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.02$1.12$0.55$0.51$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.04$1.08$0.76$0.54$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.92$0.06$0.86$0.56$0.51$0.06
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.05$0.80$0.55$0.59$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.03$0.84$0.64$0.67$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.91$0.04$0.87$0.59$0.65$0.05
2014Summary only. Only limited summary data is available for this year.$0.99$0.07$0.92$0.63$0.67$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.01$0.05$0.96$0.62$0.63$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.02$0.98$0.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.05$1.02$0.57
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)5 • $1M-$5M nonprofits