Civic Intelligence

Panhandle Special Needs Inc.

990 • Fiscal year 2015 • EIN 82-0333979

Jul 01, 2014 to Jun 30, 2015 • Filed on Aug 14, 2015

1424 North Boyer AveSandpoint, ID 83864

(208) 263-7022

Siviq Scores

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

Liabilities / Assets

65th percentile

0.15x

Higher debt load relative to assets than 65% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

63rd percentile

0.10x

Higher debt load relative to revenue than 63% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

55th percentile

4.7%

Higher net margin than 55% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2015

Asset Growth

65th percentile

7.0%

Faster asset growth than 65% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

59th percentile

7.5%

Faster revenue growth than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$413,531

Up $27,177 (+7.0%) from 2014

Net Assets

Up

$353,488

Up $28,799 (+8.9%) from 2014

Liabilities

Down

$60,043

Down $1,622 (-2.6%) from 2014

Revenue

Up

$612,327

Up $42,819 (+7.5%) from 2014

Expenses

Up

$583,528

Up $1,756 (+0.3%) from 2014

Net Income

Up

$28,799

Up $41,063 (+335%) from 2014

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $346,549Liabilities 2012: $25,434Net Assets 2012: $321,1152012Assets 2013: $348,946Liabilities 2013: $11,993Net Assets 2013: $336,9532013Assets 2014: $386,354Liabilities 2014: $61,665Net Assets 2014: $324,6892014Assets 2015: $413,531Liabilities 2015: $60,043Net Assets 2015: $353,4882015Assets 2016: $459,517Liabilities 2016: $63,804Net Assets 2016: $395,7132016Assets 2017: $465,307Liabilities 2017: $60,786Net Assets 2017: $404,5212017Assets 2018: $441,037Liabilities 2018: $49,405Net Assets 2018: $391,6322018Assets 2019: $440,044Liabilities 2019: $29,922Net Assets 2019: $410,1222019Assets 2020: $616,185Liabilities 2020: $33,788Net Assets 2020: $582,3972020Assets 2021: $910,769Liabilities 2021: $31,744Net Assets 2021: $879,0252021Assets 2022: $1,175,873Liabilities 2022: $35,756Net Assets 2022: $1,140,1172022Assets 2023: $1,305,774Liabilities 2023: $38,126Net Assets 2023: $1,267,6482023Assets 2024: $1,992,624Liabilities 2024: $387,665Net Assets 2024: $1,604,9592024

Highlighted filing

2015

Assets$413,531
Liabilities$60,043
Net Assets$353,488

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2012: $553,529Expenses 2012: $492,992Net Income 2012: $60,5372012Revenue 2013: $559,986Expenses 2013: $544,148Net Income 2013: $15,8382013Revenue 2014: $569,508Expenses 2014: $581,772Net Income 2014: -$12,2642014Revenue 2015: $612,327Expenses 2015: $583,528Net Income 2015: $28,7992015Revenue 2016: $654,090Expenses 2016: $611,865Net Income 2016: $42,2252016Revenue 2017: $668,109Expenses 2017: $659,986Net Income 2017: $8,1232017Revenue 2018: $733,614Expenses 2018: $746,499Net Income 2018: -$12,8852018Revenue 2019: $771,262Expenses 2019: $752,772Net Income 2019: $18,4902019Revenue 2020: $1,010,424Expenses 2020: $838,149Net Income 2020: $172,2752020Revenue 2021: $1,069,586Expenses 2021: $772,958Net Income 2021: $296,6282021Revenue 2022: $1,123,866Expenses 2022: $862,774Net Income 2022: $261,0922022Revenue 2023: $1,231,694Expenses 2023: $1,104,163Net Income 2023: $127,5312023Revenue 2024: $1,522,108Expenses 2024: $1,184,797Net Income 2024: $337,3112024

Highlighted filing

2015

Revenue$612,327
Expenses$583,528
Net Income$28,799
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Aug 14, 2015
Return Version
2014v5.0
Gross Receipts
$624,355
Mission and Program Overview

Mission

Panhandle special needs, inc. Is dedicated to providing quality employment and social services to enhance and maximize the economic and social integration of indiviuals with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$333,156$322,764▼ $10,392
Cash and Non-Interest-Bearing Accounts$16,171$51,351▲ $35,180
Accounts Receivable$32,528$38,408▲ $5,880
Prepaid Expenses and Deferred Charges$3,500--
Inventories for Sale or Use$999$1,008▲ $9
Total Assets$386,354$413,531▲ $27,177
Liabilities
Other Liabilities$52,299$43,871▼ $8,428
Deferred Revenue$1,000$13,346▲ $12,346
Accounts Payable and Accrued Expenses$8,366$2,826▼ $5,540
Total Liabilities$61,665$60,043▼ $1,622
Net Assets / Fund Balance
Unrestricted Net Assets$324,689$353,488▲ $28,799
Total Net Assets Fund Balance$324,689$353,488▲ $28,799
Total Liabilities and Net Assets / Fund Balance$386,354$413,531▲ $27,177

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$322,764$180,968$503,732
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MartlingPresident
Claudia AshbyBoard Member
Ilene BellBoard Member
Jim DubuissonBoard Member
Lois MillerBoard Member
Dr Tom LawrenceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,233
Program Service Revenue
$548,009
Investment Income
$0
Other Revenue
$39,085
All Other Contributions
$25,233
Change in Net Assets
$28,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$460,445
Other Expenses$123,083
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$399,476$20,365-$419,841
Occupancy$16,100$24,417-$40,517
Payroll Taxes$36,702$1,915-$38,617
Office Expenses$14,205$7,733-$21,938
Depreciation Depletion$9,637$2,953-$12,590
Travel$5,926$4,297-$10,223
All Other Expenses$4,908$2,442-$7,350
Fees for Services Other$4,607--$4,607
Fees for Services Accounting-$4,249-$4,249
Insurance-$3,533-$3,533
Other Expenses$653$1,711-$2,364
Other Employee Benefits$1,976$11-$1,987
Advertising$1,519--$1,519
Total Functional Expenses$505,805$77,723$0$583,528
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,932
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
Loan Payable$37,072
Payroll Liabilities$5,946
Sales Tax Payable$853
Rounding-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
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, Page 6, Part VI, Line 11B

The treasurer reviews the 990 and presents it at a board meeting. All board members review the return and then approve filing of the 990.

Form 990, Page 6, Part VI, Line 12C

Conflicts of interest are brought to the board meetings at the time they occur. They are discussed and resolved at that time.

Form 990, Page 6, Part VI, Line 19

Board meetings are open to the public. Financial statements, and other governing documents are available at that time. All documents are also available upon request.

Filing and Contact Details

Filer

Filer Name
Panhandle Special Needs Inc
EIN
82-0333979
Phone
2082637022
Address
1424 NORTH BOYER AVE, SANDPOINT, ID 83864

Signing Officer

Name
Dr Tom Lawrence
Title
Treasurer
Phone
2082637022
Signed
2015-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Tom Lawrence
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
67
Volunteers
25

Preparer

Firm
Williams & Parsons Pc Cpas
Address
708 SUPERIOR ST STE A, SANDPOINT, ID 83864-1656
Preparer
Paula Freeman Hall
Phone
2082655959
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Other programs include a community greenhouse that employes individuals with disabilities to raise plants for sale and a store where individuals with disabilities are hired to refurbish donated items for resale; both of these serve as a vocational training ground to prepare individuals for work in the community.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 116,209
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt025233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt029770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt046745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt079997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt041789
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0223534
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02137621
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt049006
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt057178
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt059031
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0165215
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.40780
IRS990ScheduleA/PublicSupportPY170Pct00.45340
IRS990ScheduleA/PublicSupportTotal170Amt0159860
IRS990ScheduleA/SubstantialContributorsTotAmt063674
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt025233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt029770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt046745
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt079997
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt041789
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0223534
IRS990ScheduleA/TotalSupportAmt0392030
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt01107
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0616
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt01417
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt0134
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt03274
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0322764
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0180968
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0503732
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037072
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15946
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2853
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ROUNDING
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0322764
IRS990ScheduleD/TotalLiabilityAmt043871
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER PROGRAMS INCLUDE A COMMUNITY GREENHOUSE THAT EMPLOYES INDIVIDUALS WITH DISABILITIES TO RAISE PLANTS FOR SALE AND A STORE WHERE INDIVIDUALS WITH DISABILITIES ARE HIRED TO REFURBISH DONATED ITEMS FOR RESALE; BOTH OF THESE SERVE AS A VOCATIONAL TRAINING GROUND TO PREPARE INDIVIDUALS FOR WORK IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE 990 AND PRESENTS IT AT A BOARD MEETING. ALL BOARD MEMBERS REVIEW THE RETURN AND THEN APPROVE FILING OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS OF INTEREST ARE BROUGHT TO THE BOARD MEETINGS AT THE TIME THEY OCCUR. THEY ARE DISCUSSED AND RESOLVED AT THAT TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEETINGS ARE OPEN TO THE PUBLIC. FINANCIAL STATEMENTS, AND OTHER GOVERNING DOCUMENTS ARE AVAILABLE AT THAT TIME. ALL DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0ID
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0386354
IRS990/TotalAssetsEOYAmt0413531
IRS990/TotalAssetsGrp/BOYAmt0386354
IRS990/TotalAssetsGrp/EOYAmt0413531
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt025233
IRS990/TotalEmployeeCnt067
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt077723
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0505805
IRS990/TotalFunctionalExpensesGrp/TotalAmt0583528
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061665
IRS990/TotalLiabilitiesEOYAmt060043
IRS990/TotalLiabilitiesGrp/BOYAmt061665
IRS990/TotalLiabilitiesGrp/EOYAmt060043
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0324689
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0353488
IRS990/TotalOtherProgSrvcExpenseAmt047727
IRS990/TotalProgramServiceExpensesAmt0505805
IRS990/TotalProgramServiceRevenueAmt0548009
IRS990/TotalRevenueGrp/ExclusionAmt039085
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0548009
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0612327
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0386354
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0413531
IRS990/TravelGrp/ManagementAndGeneralAmt04297
IRS990/TravelGrp/ProgramServicesAmt05926
IRS990/TravelGrp/TotalAmt010223
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0324689
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0353488
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01424 N BOYER
IRS990/USAddress/CityNm0SANDPOINT
IRS990/USAddress/StateAbbreviationCd0ID
IRS990/USAddress/ZIPCd083864
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0HTTP://WWW.PANHANDLESPECIALNEEDS.COM/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR TOM LAWRENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02082637022
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PANHANDLE SPECIAL NEEDS INC
ReturnHeader/Filer/BusinessNameControlTxt0PANH
ReturnHeader/Filer/EIN0820333979
ReturnHeader/Filer/PhoneNum02082637022
ReturnHeader/Filer/USAddress/AddressLine1Txt01424 NORTH BOYER AVE
ReturnHeader/Filer/USAddress/CityNm0SANDPOINT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083864
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820496415
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WILLIAMS & PARSONS PC CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0708 SUPERIOR ST STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANDPOINT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0838641656
ReturnHeader/PreparerPersonGrp/PhoneNum02082655959
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAULA FREEMAN HALL
ReturnHeader/ReturnTs02015-10-09T16:18:12-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.39$1.60$1.52$1.18$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.04$1.27$1.23$1.10$0.13
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.04$1.14$1.12$0.86$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.03$0.88$1.07$0.77$0.30
2020Detailed filing. Detailed filing data is available for this year.$0.62$0.03$0.58$1.01$0.84$0.17
2019Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.41$0.77$0.75$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.05$0.39$0.73$0.75$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.06$0.40$0.67$0.66$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.46$0.06$0.40$0.65$0.61$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.41$0.06$0.35$0.61$0.58$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.39$0.06$0.32$0.57$0.58$0.01
2013Summary only. Only limited summary data is available for this year.$0.35$0.01$0.34$0.56$0.54$0.02
2012Summary only. Only limited summary data is available for this year.$0.35$0.03$0.32$0.55$0.49$0.06