Community Industries Corp in Stevens Point, Wisconsin (WI)

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Community Industries Corp
Employer Identification Number (EIN)391053839
Name of OrganizationCommunity Industries Corp
Address41 Park Ridge Dr, Stevens Point, WI 54481-4436
ActivitiesJob training, counseling, or assistance, Aid to the handicapped (see also 031)
SubsectionCharitable Organization
Ruling Date04/1966
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$1,000,000 to $4,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$1,410,129
Amount of Income$2,281,891
Form 990 Revenue Amount$1,846,620
National Taxonomy of Exempt Entities (NTEE)Human Services - Multipurpose and Other: Developmentally Disabled Centers, Services


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Amount of income in 2013: $2,281,891 (it was $2,828,514 in 2012)
Community Industries Corp: 

 $2,281,891
Other organizations performing similar types of work: 

 $1,035,550

Assets in 2013: $1,410,129 (it was $1,457,538 in 2012)
Community Industries Corp: 

 $1,410,129
Other organizations performing similar types of work: 

 $842,678

Expenses in 2013: $1,837,542
This organization: 

 $1,837,542
Other organizations performing similar types of work: 

 $1,065,220

Income to expenses ratio in 2013: 1.2
Community Industries Corp: 

 1.2
Other organizations performing similar types of work: 

 1.0

Number of employees in 2013: 225
This organization: 

 225
Other organizations performing similar types of work: 

 66

Grants share in income in 2013: 6.8%
Community Industries Corp: 

 6.8%
Other organizations performing similar types of work: 

 3.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return289225
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?NoNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$2,454,395$2,331,979$1,846,620
Contributions, Gifts, Grants and Other Similar Amounts$147,278$215,780$124,731
Program Service Revenue$1,695,997$1,534,804$1,195,563
480000$839,525$95,764
Vocational Rehabilitation Services $268,020$321,896
Vocational Rehabilitation Services $417,338$43,184
Vocational Rehabilitation Services $9,921$734,719
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$91$66$47
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$5,000
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $0$0 / $5,000
Less: cost or other basis and sales expenses (Securities / Other)$0 / $0$0 / $0$0 / $0
Gain or (loss) (Securities / Other)$0 / $0$0 / $0$0 / $5,000
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$591,849$561,671$510,716
Gross sales of inventory, less returns and allowances$1,136,069$1,058,206$945,987
Less: cost of goods sold$544,220$496,535$435,271
Miscellaneous Revenue$19,180$19,658$10,563
0$19,658$10,563
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$2,545,180$2,422,482$1,837,542
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,616,285$1,530,479$1,181,653
Pension plan accruals and contributions$51,189$3,440
Other employee benefits$265,426$185,338
Payroll taxes$119,346$115,532$87,967
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$20,400$9,000
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$5,229$3,075
Advertising and promotion$0$0
Office expenses$7,146$6,002
Information technology$0$0
Royalties$0$0
Occupancy$79,370$78,131
Travel$56,078$19,754
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$3,216$4,617
Payments to affiliates$0$0
Depreciation, depletion, and amortization$78,036$71,541
Insurance$27,253$25,213
Other expenses$21,205$65,847
Other expenses$26,000$26,435
Other expenses$32,568$21,570
Other expenses$65,096$20,550
Other expenses$38,259$27,409
Balance Sheet
201120122013
Total assets$1,595,065$1,457,538$1,410,129
Cash - non-interest-bearing$7,016$6,969
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$0$0
Accounts receivable, net$214,847$247,260
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$110,273$107,173
Prepaid expenses and deferred charges$56,282$28,308
Land, buildings, and equipment: cost or other basis$1,059,120$1,010,419
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$10,000$10,000
Total liabilities$294,779$247,755$191,268
Accounts payable and accrued expenses$173,149$126,459
Grants payable$0$0
Deferred revenue$40,750$250
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$85,000$33,856$64,559
Unsecured notes and loans payable to unrelated third parties$13,152$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$1,300,286$1,209,783$1,218,861
Unrestricted net assets$1,133,811$1,183,035
Temporarily restricted net assets$67,367$27,221
Permanently restricted net assets$8,605$8,605
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$879,010
Subtotal Support$879,010
Gifts, grants, contributions, and membership fees received$879,010
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$971,392
Public Support$879,010
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$556
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$91,826
Gross receipts from related activities, etc.$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$3,333$3,601$-268
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$3,333$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$0
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$0
Unrelated business taxable income$-268
Unrelated business taxable income before net operating loss deduction$-268
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-268
Specific deduction$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1South Central L A Reg Central For Dvlopmntly Disabled Persons Inc650 W Adams Blvd Ste 400, Los Angeles, CA 90007-2579CA1984-04$150,276,888
2Valley Mountain Regional Center IncPO BOX 692290, Stockton, CA 95269-2290CA1974-09$145,952,551
3Special People In Northeast Inc Spin Center10501 Drummond Rd, Philadelphia, PA 19154-3807PA1972-02$55,852,465
4Skills Of Central Pennsylvania Inc341 Science Park Rd Ste 6, State College, PA 16803-2287PA1962-07$47,781,025
5Way Station IncPO BOX 3826, Frederick, MD 21705-3826MD1980-05$29,623,919
6Westside Habilitation CenterPO BOX 13850, Alexandria, LA 71315-3850LA1979-09$17,715,252
7Stone Belt Arc Inc2815 E 10th St, Bloomington, IN 47408-2601IN1961-06$16,121,231
8Services To Enhance Potential2941 S Gulley Rd, Dearborn, MI 48124-3160MI1976-11$16,052,598
9Valley Special Needs Programs IncPO BOX 838, Mt Pleasant, PA 15666-0838PA1976-07$15,111,710
10Special Citizens Futures Unlimited Inc1775 Grand Concourse # 4, Bronx, NY 10453-8202NY1977-05$11,871,128
11Community Industries Corp41 Park Ridge Dr, Stevens Point, WI 54481-4436WI1966-04$2,281,891
12Headwaters IncPO BOX 618, Rhinelander, WI 54501-0618WI1946-03$1,955,747
13Barron County Developmental Disabilities Services Inc175 N Lake St, Barron, WI 54812-9042WI1974-10$928,858
14Access To Independence Inc3810 Milwaukee St, Madison, WI 53714-2404WI1976-07$765,339
15Goodwill Industries Of Madison Special Living Arrangements Inc1302 Mendota Street, Madison, WI 53714-1059WI1980-09$165,041
16Faith Village Inc600 Hoffmann Dr, Watertown, WI 53094-6223WI1978-10$141,975
17Ozaukee County Association For Retarded Citizens IncPO BOX 961, Grafton, WI 53024-0961WI1967-01$62,716
18Arc Lacrosse Inc1035 Green Bay St Apt 4, La Crosse, WI 54601-6275WI1960-04$32,697
19Cornerstone Ministries Inc938 20 1/2 Avenune, Cumberland, WI 54829WI1980-06$1,001
20Marquette Area Opportunities IncPO BOX 352, Montello, WI 53949-0352WI1981-09$0
Number of organizations performing similar types of work
Alaska2
Alabama16
Arkansas16
Arizona6
California58
Colorado7
Connecticut15
District of Columbia2
Florida48
Georgia21
Hawaii3
Iowa10
Idaho4
Illinois31
Indiana20
Kansas8
Kentucky13
Louisiana22
Massachusetts39
Maryland13
Maine5
Michigan32
Minnesota21
Missouri23
Mississippi8
Montana3
North Carolina23
North Dakota2
Nebraska4
New Hampshire5
New Jersey15
New Mexico10
Nevada7
New York77
Ohio29
Oklahoma10
Oregon9
Pennsylvania33
Rhode Island2
South Carolina20
Tennessee22
Texas30
Utah2
Virginia15
Vermont3
Washington20
Wisconsin10
West Virginia6
Wyoming3
International1
Total804

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