Interfaith Mission Inc

Columbia City, IN | http://WWW.MISSION25CC.ORG

Donate

GuideStar Charity Check

EIN: 35-2071824

Contributions tax deductible
as of May 2023

IRS BMF 509(a)(1)
as of May 08, 2023

View summary

Charity Check report

Mission

TO PROVIDE THE PATHWAY FOR RECOVERY, PREVENTION AND TRANSITION WHILE FOSTERING LONG-TERM SUCCESS FOR THOSE WE SERVE.

Ruling year info

2003

Principal Officer

Shawn Ellis

Co Principal Officer

Tammy Nickolson

Main address

PO Box 524

Columbia City, IN 46725 USA

Show more contact info

EIN

35-2071824

Subject area info

Addiction services

Human services

Supportive housing

Homeless shelters

Interfaith

Population served info

Children and youth

Women

Men

Extremely poor people

Working poor

NTEE code info

Interfaith Issues (X90)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Mission 25 Shelter Services

Mission 25 provides a program-based shelter for single men, women and women with children. Mission 25 Shelter Services (also certified as a Level 3 Recovery Residence) serves those seeking a pathway towards recovery, prevention and support toward a better way of life. The organization provides basic needs like shelter, food, clothing, structure, and safety. Furthermore, the framework for Mission 25 Shelter Services provides adult case management, child case management, financial case management, parenting class, financial class, recovery groups, and access to therapeutic care through individual and/or group counseling. Lastly, within the framework, there is an intentional focus on the 4 Dimensions of Recovery: Health, Community, Purpose and Home.

Population(s) Served

Men

Women

Homeless people

Children and youth

Substance abusers

Where we work

External reviews

Financials

Interfaith Mission Inc

Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021

SOURCE: IRS Form 990

29.36

Average of 26.80 over 10 years

Months of cash in 2021

SOURCE: IRS Form 990

10.2

Average of 10.2 over 10 years

Fringe rate in 2021

SOURCE: IRS Form 990

7%

Average of 10% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

Source: IRS Form 990

Digitizing IRS form 990 data

Interfaith Mission Inc

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

Fiscal year ending: Download Data

Revenue
Contributions	$120,917
Government Grants	$72,686
Program Services	$3,007
Investments	$6,487
Special Events	$6,622
Sales	$0
Other	$668
Total Revenue	$210,387

Expenses
Program Services	$115,297
Administration	$47,593
Fundraising	$5,499
Total Expenses	$168,389
Net Gain/Loss	$41,998

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$6,740
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$2,391
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$136,596
Government Grants	$56,000
Program Services	$5,252
Investments	$3,893
Special Events	$4,442
Sales	$0
Other	$0
Total Revenue	$206,183

Expenses
Program Services	$164,791
Administration	$65,746
Fundraising	$11,263
Total Expenses	$241,800
Net Gain/Loss	($35,617)

Functional expenses
Accounting Fees	$10,385
Advertising & Promotion	$29
Information Technology Expenses	$0
Insurance Expenses	$6,302
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$40,362
Government Grants	$86,706
Program Services	$12,790
Investments	$4,277
Special Events	$3,545
Sales	$0
Other	$2,916
Total Revenue	$150,596

Expenses
Program Services	$137,914
Administration	$40,715
Fundraising	$12,877
Total Expenses	$191,005
Net Gain/Loss	($40,409)

Functional expenses
Accounting Fees	$4,212
Advertising & Promotion	$0
Information Technology Expenses	$0
Insurance Expenses	$6,020
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$64,006
Government Grants	$74,005
Program Services	$5,789
Investments	$3,894
Special Events	$2,878
Sales	$0
Other	($1,172)
Total Revenue	$149,400

Expenses
Program Services	$135,216
Administration	$28,150
Fundraising	$5,558
Total Expenses	$168,924
Net Gain/Loss	($19,524)

Functional expenses
Accounting Fees	$6,222
Advertising & Promotion	$74
Information Technology Expenses	$0
Insurance Expenses	$5,602
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$80,635
Government Grants	$76,933
Program Services	$4,243
Investments	$5,073
Special Events	$1,403
Sales	$0
Other	$0
Total Revenue	$168,287

Expenses
Program Services	$129,119
Administration	$48,381
Fundraising	$13,201
Total Expenses	$203,169
Net Gain/Loss	($34,882)

Functional expenses
Accounting Fees	$5,357
Advertising & Promotion	$3,833
Information Technology Expenses	$0
Insurance Expenses	$5,702
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$64,188
Government Grants	$66,025
Program Services	$0
Investments	$436
Special Events	$3,671
Sales	$0
Other	$0
Total Revenue	$134,320

Expenses
Program Services	$95,440
Administration	$61,355
Fundraising	$12,713
Total Expenses	$183,305
Net Gain/Loss	($48,985)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$6,009
Information Technology Expenses	$0
Insurance Expenses	$6,110
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$5,400
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$175,528
Government Grants	$0
Program Services	$8,860
Investments	$8,817
Special Events	$0
Sales	$0
Other	$22,200
Total Revenue	$215,405

Expenses
Program Services	$90,050
Administration	$46,879
Fundraising	$12,832
Total Expenses	$163,359
Net Gain/Loss	$52,046

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,627
Information Technology Expenses	$0
Insurance Expenses	$5,251
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$1,245
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$218,671
Government Grants	$0
Program Services	$7,349
Investments	$2,546
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$228,566

Expenses
Program Services	$150,488
Administration	$44,211
Fundraising	$13,635
Total Expenses	$221,188
Net Gain/Loss	$7,378

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$255
Information Technology Expenses	$750
Insurance Expenses	$5,347
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$940
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$357,412
Government Grants	$0
Program Services	$7,839
Investments	$12,123
Special Events	$11,209
Sales	$0
Other	$0
Total Revenue	$388,583

Expenses
Program Services	$197,247
Administration	$55,415
Fundraising	$20,861
Total Expenses	$273,523
Net Gain/Loss	$115,060

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$852
Information Technology Expenses	$2,831
Insurance Expenses	$2,415
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$490
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$233,514
Government Grants	$0
Program Services	$12,409
Investments	$8,315
Special Events	$16,242
Sales	$0
Other	$0
Total Revenue	$270,480

Expenses
Program Services	$211,772
Administration	$42,135
Fundraising	$33,897
Total Expenses	$287,804
Net Gain/Loss	($17,324)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$1,397
Information Technology Expenses	$4,142
Insurance Expenses	$5,406
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$557
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$504,388
Government Grants	$45,607
Program Services	$3,203
Investments	$1,655
Special Events	$40,559
Sales	$0
Other	$0
Total Revenue	$595,412

Expenses
Program Services	$267,815
Administration	$128,069
Fundraising	$27,961
Total Expenses	$421,363
Net Gain/Loss	$174,049

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,002
Information Technology Expenses	$5,315
Insurance Expenses	$6,641
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$7,400
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$1,071,571
Government Grants	$36,273
Program Services	$56,987
Investments	$4,598
Special Events	$9,835
Sales	$0
Other	$0
Total Revenue	$1,179,264

Expenses
Program Services	$439,646
Administration	$105,312
Fundraising	$0
Total Expenses	$544,958
Net Gain/Loss	$634,306

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$1,625
Information Technology Expenses	$5,555
Insurance Expenses	$14,132
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$9,262
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Interfaith Mission Inc

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$120,917
Cash & Equivalents	$190,463	$231,506	$41,043
Accounts Receivable	$2,427	$10,008	$7,581
Pledges & Grants Receivable	$55,000	$0	($55,000)
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$6,937	$16,321	$9,384
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$461,091	$467,539	$6,448
Other	$8,892	$11,714	$2,822
Total Assets	$724,810	$737,088	$12,278

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Accounts Payable	$3,031	$4,149	$1,118
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$3,031	$4,149	$1,118

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$8,047	$7,203	-$844
Total Restricted Net Assets	$8,047	$7,203	($844)
Unrestricted Net Assets	$713,732	$725,736	$12,004
Net Assets	$721,779	$732,939	$11,160

Assets	Jan 01, 2011	Dec 31, 2011	Change
Contributions	$136,596
Cash & Equivalents	$216,250	$217,547	$1,297
Accounts Receivable	$21,749	$17,152	($4,597)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$4,866	$2,567	($2,299)
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$416,331	$444,558	$28,227
Other	$8,462	$11,303	$2,841
Total Assets	$667,658	$693,127	$25,469

Liabilities	Jan 01, 2011	Dec 31, 2011	Change
Accounts Payable	$6,850	$12,719	$5,869
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$6,850	$12,719	$5,869

Fund balance	Jan 01, 2011	Dec 31, 2011	Change
Temporarily Restricted Net Assets	$0	$0	$0
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$0	$0
Unrestricted Net Assets	$660,808	$680,408	$19,600
Net Assets	$660,808	$680,408	$19,600

Assets	Jan 01, 2012	Dec 31, 2012	Change
Contributions	$40,362
Cash & Equivalents	$217,547	$214,143	($3,404)
Accounts Receivable	$17,152	$5,268	($11,884)
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$2,567	$4,166	$1,599
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$444,558	$432,024	($12,534)
Other	$11,303	$11,225	($78)
Total Assets	$693,127	$666,826	($26,301)

Liabilities	Jan 01, 2012	Dec 31, 2012	Change
Accounts Payable	$12,719	$4,059	($8,660)
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$12,719	$4,059	($8,660)

Fund balance	Jan 01, 2012	Dec 31, 2012	Change
Temporarily Restricted Net Assets	$0	$750	$750
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$0	$750	$750
Unrestricted Net Assets	$680,408	$662,017	($18,391)
Net Assets	$680,408	$662,767	($17,641)

Assets	Jan 01, 2013	Dec 31, 2013	Change
Contributions	$64,006
Cash & Equivalents	$214,143	$200,718	($13,425)
Accounts Receivable	$5,268	$1,233	($4,035)
Pledges & Grants Receivable	$0	$16,984	$16,984
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$4,166	$5,593	$1,427
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$432,024	$422,084	($9,940)
Other	$11,225	$2,192	($9,033)
Total Assets	$666,826	$648,804	($18,022)

Liabilities	Jan 01, 2013	Dec 31, 2013	Change
Accounts Payable	$4,059	$6,042	$1,983
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$4,059	$6,042	$1,983

Fund balance	Jan 01, 2013	Dec 31, 2013	Change
Temporarily Restricted Net Assets	$750	$0	-$750
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$750	$0	($750)
Unrestricted Net Assets	$662,017	$642,762	($19,255)
Net Assets	$662,767	$642,762	($20,005)

Assets	Jan 01, 2014	Dec 31, 2014	Change
Contributions	$80,635
Cash & Equivalents	$200,718	$102,529	($98,189)
Accounts Receivable	$1,233	$0	($1,233)
Pledges & Grants Receivable	$16,984	$19,509	$2,525
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$5,593	$5,328	($265)
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$422,084	$481,097	$59,013
Other	$2,192	$6,181	$3,989
Total Assets	$648,804	$614,644	($34,160)

Liabilities	Jan 01, 2014	Dec 31, 2014	Change
Accounts Payable	$6,042	$6,764	$722
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$0	$0	$0
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$6,042	$6,764	$722

Interfaith Mission Inc

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990

This snapshot of Interfaith Mission Inc’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2017	2018	2019	2020	2021
Unrestricted surplus (deficit) before depreciation	$20,476	$129,296	-$12,470	$186,682	$769,342
As % of expenses	9.8%	49.3%	-4.5%	45.7%	147.3%
Unrestricted surplus (deficit) after depreciation	$7,622	$118,265	-$24,138	$174,049	$746,643
As % of expenses	3.4%	43.2%	-8.4%	41.3%	137.0%

Revenue composition
Total revenue (unrestricted & restricted)	$228,566	$388,583	$270,480	$595,412	$1,179,264
Total revenue, % change over prior year	6.1%	70.0%	-30.4%	120.1%	98.1%
Program services revenue	3.2%	2.0%	4.6%	0.5%	4.8%
Membership dues	0.0%	0.0%	0.0%	0.0%	0.0%
Investment income	1.8%	1.1%	2.0%	0.3%	0.4%
Government grants	0.0%	0.0%	0.0%	7.7%	3.1%
All other grants and contributions	95.7%	94.9%	92.3%	91.5%	91.7%
Other revenue	-0.6%	2.0%	1.1%	0.0%	0.0%

Expense composition
Total expenses before depreciation	$208,334	$262,492	$276,136	$408,730	$522,259
Total expenses, % change over prior year	39.1%	26.0%	5.2%	48.0%	27.8%
Personnel	78.2%	83.9%	81.0%	71.6%	71.8%
Professional fees	0.5%	0.2%	0.2%	1.8%	1.8%
Occupancy	12.4%	8.9%	9.1%	16.9%	0.8%
Interest	0.0%	0.0%	0.0%	0.0%	0.0%
Pass-through	0.0%	0.3%	0.1%	5.1%	0.0%
All other expenses	8.9%	6.8%	9.6%	4.6%	25.7%

Full cost components (estimated)	2017	2018	2019	2020	2021
Total expenses (after depreciation)	$221,188	$273,523	$287,804	$421,363	$544,958
One month of savings	$17,361	$21,874	$23,011	$34,061	$43,522
Debt principal payment	$0	$0	$0	$0	$0
Fixed asset additions	$0	$0	$18,594	$0	$538,139
Total full costs (estimated)	$238,549	$295,397	$329,409	$455,424	$1,126,619

Capital structure indicators

Liquidity	2017	2018	2019	2020	2021
Months of cash	9.0	10.5	8.2	11.6	10.2
Months of cash and investments	9.0	10.5	8.2	11.6	10.2
Months of estimated liquid unrestricted net assets	10.5	13.9	11.9	13.4	12.1

Balance sheet composition	2017	2018	2019	2020	2021
Cash	$156,569	$229,308	$188,815	$393,669	$442,044
Investments	$0	$0	$0	$0	$0
Receivables	$40,280	$88,470	$100,625	$79,783	$153,778
Gross land, buildings, equipment (LBE)	$667,742	$669,647	$666,758	$669,323	$1,207,462
Accumulated depreciation (as a % of LBE)	34.7%	35.3%	34.0%	35.8%	21.7%
Liabilities (as a % of assets)	2.3%	1.9%	2.3%	1.9%	1.3%
Unrestricted net assets	$618,563	$736,828	$0	$0	$1,473,382
Temporarily restricted net assets	$0	$0	N/A	N/A	N/A
Permanently restricted net assets	$0	$0	N/A	N/A	N/A
Total restricted net assets	$0	$0	$0	$0	$47,663
Total net assets	$618,563	$736,828	$712,690	$886,739	$1,521,045

Key data checks

Key data checks	2017	2018	2019	2020	2021
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

Principal Officer

Shawn Ellis

Co Principal Officer

Tammy Nickolson

Number of employees

Source: IRS Form 990

Interfaith Mission Inc

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Interfaith Mission Inc

Board of directors
as of 06/23/2022

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board co-chair

Matt Shipman

Bloom Gates Shipman & Whiteleather

Term: 2017 - 2023

Board co-chair

Scott Allison

W.R. Hall Insurance Group

Term: 2020 - 2026

Cassie Jones

Scientific & Regulatory Consultants, Inc.

Melinda Woll

Edward Jones

Judge Doug Fahl

Whitley County Superior Court

DJ Sigler

Whitley County

Kennedy Saggers

Whitley County Economic Development Corporation

Nicki Venable

City of Fort Wayne

Jeff Rockett

Parkview Whitley/Warsaw

David Jost

Ultra

Wesley Mullett

Whitley County Consolidated Schools

Todd Jones

Retired

Organizational demographics

SOURCE: Self-reported; last updated 6/15/2022

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female

The organization's co-leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female

Race & ethnicity

No data

Gender identity

No data

Sexual orientation

No data

Disability

No data

Interfaith Mission Inc

Mission

Is this your nonprofit?

Programs and results

Reports and documents

What we aim to solve

This profile needs more info.

Our programs

Mission 25 Shelter Services

Where we work

Financials

Revenue vs. expenses: breakdown

Liquidity in 2021 info

29.36

Months of cash in 2021 info

10.2

Fringe rate in 2021 info

7%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Interfaith Mission Inc

Interfaith Mission Inc

Interfaith Mission Inc

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Principal Officer

Shawn Ellis

Co Principal Officer

Tammy Nickolson

Number of employees

Interfaith Mission Inc

Compensation data

Interfaith Mission Inc

Board of directors data

Matt Shipman

Scott Allison

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Liquidity in 2021

Months of cash in 2021

Fringe rate in 2021

Funding sources

Assets & liabilities