Civic Intelligence

Panhandle Special Needs Inc.

990 • Fiscal year 2016 • EIN 82-0333979

Jul 01, 2015 to Jun 30, 2016 • Filed on Nov 15, 2016

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

0.14x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

64th percentile

0.10x

Higher debt load relative to revenue than 64% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

59th percentile

6.5%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

71st percentile

11%

Faster asset growth than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

58th percentile

6.8%

Faster revenue growth than 58% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$459,517

Up $45,986 (+11%) from 2015

Net Assets

Up

$395,713

Up $42,225 (+12%) from 2015

Liabilities

Up

$63,804

Up $3,761 (+6.3%) from 2015

Revenue

Up

$654,090

Up $41,763 (+6.8%) from 2015

Expenses

Up

$611,865

Up $28,337 (+4.9%) from 2015

Net Income

Up

$42,225

Up $13,426 (+47%) from 2015

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

2016

Assets$459,517
Liabilities$63,804
Net Assets$395,713

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

2016

Revenue$654,090
Expenses$611,865
Net Income$42,225
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Nov 15, 2016
Return Version
2015v2.1
Gross Receipts
$664,490
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$322,764$314,142▼ $8,622
Cash and Non-Interest-Bearing Accounts$51,351$114,807▲ $63,456
Accounts Receivable$38,408$29,796▼ $8,612
Inventories for Sale or Use$1,008$772▼ $236
Total Assets$413,531$459,517▲ $45,986
Liabilities
Other Liabilities$43,871$46,405▲ $2,534
Deferred Revenue$13,346$14,655▲ $1,309
Accounts Payable and Accrued Expenses$2,826$2,744▼ $82
Total Liabilities$60,043$63,804▲ $3,761
Net Assets / Fund Balance
Unrestricted Net Assets$353,488$395,713▲ $42,225
Total Net Assets Fund Balance$353,488$395,713▲ $42,225
Total Liabilities and Net Assets / Fund Balance$413,531$459,517▲ $45,986

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$314,142$193,665$507,807
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$28,247
Program Service Revenue
$588,206
Investment Income
$0
Other Revenue
$37,637
All Other Contributions
$28,247
Change in Net Assets
$42,225
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$475,366
Other Expenses$136,499
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$415,156$19,258-$434,414
Payroll Taxes$37,008$1,979-$38,987
Occupancy$15,140$22,508-$37,648
Office Expenses$13,133$10,424-$23,557
Fees for Services Other$15,813--$15,813
Depreciation Depletion$10,012$2,685-$12,697
Travel$7,711$4,397-$12,108
All Other Expenses$4,926$1,629-$6,555
Fees for Services Accounting-$4,295-$4,295
Other Expenses$2,152$1,035-$3,187
Insurance-$2,811-$2,811
Other Employee Benefits$1,963$2-$1,965
Advertising$494--$494
Total Functional Expenses$540,359$71,506$0$611,865
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$950
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$22,377
Accrued Payroll$20,318
Payroll Liabilities$2,473
Sales Tax Payable$1,237
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
2016-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Martling
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
63
Volunteers
28

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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt029770
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt046745
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt079997
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0209992
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01598476
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt047087
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt049006
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt057178
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt059031
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0212302
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.34540
IRS990ScheduleA/PublicSupportPY170Pct00.40780
IRS990ScheduleA/PublicSupportTotal170Amt0146988
IRS990ScheduleA/SubstantialContributorsTotAmt063004
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt028247
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt025233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt029770
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt046745
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt079997
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0209992
IRS990ScheduleA/TotalSupportAmt0425568
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt01107
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt0616
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt01417
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0134
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt03274
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0314142
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0193665
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0507807
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022377
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt120318
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22473
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SALES TAX PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0314142
IRS990ScheduleD/TotalLiabilityAmt046405
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/TotalAssetsBOYAmt0413531
IRS990/TotalAssetsEOYAmt0459517
IRS990/TotalAssetsGrp/BOYAmt0413531
IRS990/TotalAssetsGrp/EOYAmt0459517
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028247
IRS990/TotalEmployeeCnt063
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071506
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0540359
IRS990/TotalFunctionalExpensesGrp/TotalAmt0611865
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt060043
IRS990/TotalLiabilitiesEOYAmt063804
IRS990/TotalLiabilitiesGrp/BOYAmt060043
IRS990/TotalLiabilitiesGrp/EOYAmt063804
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0353488
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0395713
IRS990/TotalOtherProgSrvcExpenseAmt037957
IRS990/TotalProgramServiceExpensesAmt0540359
IRS990/TotalProgramServiceRevenueAmt0588206
IRS990/TotalRevenueGrp/ExclusionAmt037637
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0588206
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0654090
IRS990/TotalVolunteersCnt028
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0413531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0459517
IRS990/TravelGrp/ManagementAndGeneralAmt04397
IRS990/TravelGrp/ProgramServicesAmt07711
IRS990/TravelGrp/TotalAmt012108
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0353488
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0395713
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR TOM LAWRENCE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02082637022
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-15
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/PreparationDt02016-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAULA FREEMAN HALL
ReturnHeader/ReturnTs02016-11-09T16:55:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

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.$1.99$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