Civic Intelligence

Comprehensive Senior Care Corporation

990 • Fiscal year 2016 • EIN 01-0866698

Oct 01, 2015 to Sep 30, 2016 • Filed on Dec 14, 2016

200 W Michigan Avenue Suite 103Battle Creek, MI 49017-3602

(269) 441-9330

Siviq Scores

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

Liabilities / Assets

99th percentile

2.61x

Higher debt load relative to assets than 99% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

64th percentile

0.43x

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

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

29th percentile

-2.3%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

68th percentile

$237,585

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

83rd percentile

16%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

44th percentile

1.3%

Faster revenue growth than 44% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,415,538

Up $481,092 (+16%) from 2015

Net Assets

Down

-$5,498,569

Down $478,225 (-9.5%) from 2015

Liabilities

Up

$8,914,107

Up $959,317 (+12%) from 2015

Revenue

Up

$20,678,704

Up $273,470 (+1.3%) from 2015

Expenses

Down

$21,156,929

Down $41,256 (-0.2%) from 2015

Net Income

Up

-$478,225

Up $314,726 (+40%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$10M$0-$10MAssets 2010: $1,086,579Liabilities 2010: $2,946,872Net Assets 2010: -$1,860,2932010Assets 2011: $1,072,451Liabilities 2011: $2,406,588Net Assets 2011: -$1,334,1372011Assets 2012: $2,216,741Liabilities 2012: $3,638,082Net Assets 2012: -$1,421,3412012Assets 2013: $4,003,308Liabilities 2013: $6,319,427Net Assets 2013: -$2,316,1192013Assets 2014: $3,030,209Liabilities 2014: $7,257,602Net Assets 2014: -$4,227,3932014Assets 2015: $2,934,446Liabilities 2015: $7,954,790Net Assets 2015: -$5,020,3442015Assets 2016: $3,415,538Liabilities 2016: $8,914,107Net Assets 2016: -$5,498,5692016Assets 2017: $4,944,456Liabilities 2017: $8,858,415Net Assets 2017: -$3,913,9592017Assets 2018: $4,242,101Liabilities 2018: $5,698,004Net Assets 2018: -$1,455,9032018Assets 2019: $6,375,683Liabilities 2019: $6,510,767Net Assets 2019: -$135,0842019Assets 2020: $12,216,585Liabilities 2020: $10,881,792Net Assets 2020: $1,334,7932020Assets 2021: $10,654,831Liabilities 2021: $5,840,100Net Assets 2021: $4,814,7312021Assets 2022: $13,986,895Liabilities 2022: $8,853,557Net Assets 2022: $5,133,3382022Assets 2023: $18,612,732Liabilities 2023: $16,910,639Net Assets 2023: $1,702,0932023Assets 2024: $16,527,630Liabilities 2024: $13,561,428Net Assets 2024: $2,966,2022024

Highlighted filing

2016

Assets$3,415,538
Liabilities$8,914,107
Net Assets-$5,498,569

Operations Trend

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

$80M$60M$40M$20M$0-$20MExpenses 2010: $4,884,2122010Expenses 2011: $6,672,0352011Expenses 2012: $8,289,2722012Revenue 2013: $10,198,775Expenses 2013: $11,093,553Net Income 2013: -$894,7782013Revenue 2014: $14,330,851Expenses 2014: $16,242,125Net Income 2014: -$1,911,2742014Revenue 2015: $20,405,234Expenses 2015: $21,198,185Net Income 2015: -$792,9512015Revenue 2016: $20,678,704Expenses 2016: $21,156,929Net Income 2016: -$478,2252016Revenue 2017: $23,918,833Expenses 2017: $22,334,223Net Income 2017: $1,584,6102017Revenue 2018: $32,494,570Expenses 2018: $30,036,514Net Income 2018: $2,458,0562018Revenue 2019: $39,571,802Expenses 2019: $38,250,983Net Income 2019: $1,320,8192019Revenue 2020: $50,243,944Expenses 2020: $48,774,069Net Income 2020: $1,469,8752020Revenue 2021: $60,337,060Expenses 2021: $57,806,322Net Income 2021: $2,530,7382021Revenue 2022: $59,427,955Expenses 2022: $59,109,348Net Income 2022: $318,6072022Revenue 2023: $61,481,952Expenses 2023: $64,143,075Net Income 2023: -$2,661,1232023Revenue 2024: $70,935,334Expenses 2024: $69,716,885Net Income 2024: $1,218,4492024

Highlighted filing

2016

Revenue$20,678,704
Expenses$21,156,929
Net Income-$478,225
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Dec 14, 2016
Return Version
2015v3.0
Gross Receipts
$20,678,704
Mission and Program Overview

Mission

Comprehensive senior care corporation (the "organization"), ("cscc") is a nonprofit corporation, which was formed july 1, 2006, to provide services under a program of all-inclusive care for the elderly (pace) model in calhoun county, michigan. The organization expanded its operations to kalamazoo county, michigan in 2013. The pace model is an innovative model that provides a range of integrated preventative, acute care, and long-term care services to manage the often complex medical, functional, and social needs of the frail elderly. Pace was created as a way to provide participants, family, caregivers and professional health care providers the flexibility to meet a person's health care needs while continuing to live safely in the community. The purpose of a pace program is to provide pre-paid, capitated, comprehensive health care services that are designed to: enhance the quality of life and autonomy for frail, elderly adults maximize the dignity of, and respect for, older adults enab

Enhance the quality of life of frail older adults, maximizing their dignity, independence, health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,194,352$1,953,051▼ $241,301
Cash and Non-Interest-Bearing Accounts$393,570$1,059,664▲ $666,094
Accounts Receivable$238,315$293,653▲ $55,338
Prepaid Expenses and Deferred Charges$108,209$109,170▲ $961
Total Assets$2,934,446$3,415,538▲ $481,092
Liabilities
Other Liabilities$5,264,421$5,468,685▲ $204,264
Accounts Payable and Accrued Expenses$2,197,844$3,000,981▲ $803,137
Mortgage Notes Payable Secured by Investment Property$492,525$444,441▼ $48,084
Total Liabilities$7,954,790$8,914,107▲ $959,317
Net Assets / Fund Balance
Temporarily Rstr Net Assets$362,936$396,309▲ $33,373
Unrestricted Net Assets$-5,383,280$-5,894,878▼ $511,598
Total Net Assets Fund Balance$-5,020,344$-5,498,569▼ $478,225
Total Liabilities and Net Assets / Fund Balance$2,934,446$3,415,538▲ $481,092

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,691,080$809,594$2,500,674
Other Land Buildings$156,981$247,990$404,971
Equipment$104,990$281,156$386,146
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Curtis SimmonsP. Care PhysFT$225,061$12,524$237,585
Curtis SimmonsP. Care Physician-$225,061$12,524$237,585
Mehmet IsmailogluP. Care PhysFT$172,939$12,524$185,463
Mehmet IsmailogluP. Care Physician-$172,939$12,524$185,463
Elizabeth CogbillMedical DireFT$165,935$13,851$179,786
Elizabeth CogbillMedical Director-$165,935$13,851$179,786
Wendell DiggsPhysicians aFT$141,502$12,524$154,026
Wendell DiggsPhysicians Assistant-$141,502$12,524$154,026
Alexandria LuethCEOFT$121,857$1,078$122,935

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Kalamahajan LLCBuilding Rental628 W MILHAM AVE, Portage, MI 49024$198,396
Mediture LLCSoftware7700 EQUITABLE DR, Eden Prairie, MN 55344$174,663
Revenue and Support

Revenue Composition

Contributions and Grants
$534,582
Program Service Revenue
$20,144,122
Investment Income
$0
Other Revenue
$0
All Other Contributions
$343,170
Change in Net Assets
$-478,225

Audited Revenue Reconciliation

Revenue per Audited Statements
$20,678,704
Total Revenue per Audited Statements
$20,678,704
Total Revenue per Form 990
$20,678,704
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$14,532,060
Salaries, Compensation, and Employee Benefits$6,624,869
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,144,265$1,115,393-$5,259,658
Occupancy$2,823,043$147,318-$2,970,361
Fees for Services Other$1,723,235$527,193-$2,250,428
Other Employee Benefits$607,374$161,449-$768,823
Payroll Taxes$329,680$104,414-$434,094
All Other Expenses$196,738$192,247-$388,985
Other Expenses$253,830--$253,830
Depreciation Depletion-$251,550-$251,550
Information Technology-$200,221-$200,221
Interest-$180,091-$180,091
Travel$142,114$25,501-$167,615
Insurance-$145,117-$145,117
Current Officers, Directors, Trustees, and Key Employees-$136,601-$136,601
Office Expenses$43,656$38,417-$82,073
Fees for Services Accounting-$58,291-$58,291
Conferences and Meetings$12,066$22,049-$34,115
Advertising$1,587$26,645-$28,232
Pension Plan Contributions-$25,693-$25,693
Fees for Services Legal-$3,544-$3,544
Total Functional Expenses$17,795,195$3,361,734$0$21,156,929

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$21,156,929
Total Expenses per Audited Statements$21,156,929
Total Expenses per Form 990$21,156,929
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$5,468,685
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

All board members were provided a copy of the form 990 for review and comment prior to filing.

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

Upon determination by the board of conflicts of interest with any director, officer or key employee, the individual will be prohibited from participating in deliberations or decisions related to the conflicting transaction.

Form 990, Page 6, Part VI, Line 15A

Board performs an annual performance review and market evaluation regarding the executive director position using national surveys of similar organizations with documentation of discussion and decisions made.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Comprehensive Senior Care
EIN
01-0866698
Phone
2694419330
Address
200 W MICHIGAN AVENUE SUITE 103, BATTLE CREEK, MI 49017-3602
Doing Business As
Centracare

Signing Officer

Name
Alexandria Lueth
Title
CEO
Phone
2694419330
Signed
2016-12-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alexandria Lueth
Formed
2006
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
161
Volunteers
10

Preparer

Firm
Fisher Spiegel Kunkle & Gerber Pllc
Address
4625 BECKLEY RD BLDG 400, BATTLE CREEK, MI 49015
Preparer
Daniel W Gerber
Phone
2699794102
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Centracare strives to enhance the quality of life for frail older adults residing in kalamazoo and calhoun counties, mi. Through unique partnerships centracare seeks to provide exceptional comprehensive and cost-effective services. Centracare's interdisciplinary team strives to preserve individual autonomy and enhance the ability of informal caregivers to provide care to participants at home and within the community.

Form 990, Part IX, Line 11G

Home care 356,202 0 0 transportation 945,333 0 0 other 421,700 527,193 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt13P. CARE PHYS
IRS990/Form990PartVIISectionAGrp/TitleTxt14P. CARE PHYS
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEDICAL DIRE
IRS990/Form990PartVIISectionAGrp/TitleTxt16PHYSICIANS A
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IRS990/MissionDesc0CENTRACARE STRIVES TO ENHANCE THE QUALITY OF LIFE FOR FRAIL OLDER ADULTS RESIDING IN KALAMAZOO AND CALHOUN COUNTIES, MI. THROUGH UNIQUE PARTNERSHIPS CENTRACARE SEEKS TO PROVIDE EXCEPTIONAL COMPREHENSIVE AND COST-EFFECTIVE SERVICES. CENTRACARE'S INTERDISCIPLINARY TEAM STRIVES TO PRESERVE INDIVIDUAL AUTONOMY AND ENHANCE THE ABILITY OF INFORMAL CAREGIVERS TO PROVIDE CARE TO PARTICIPANTS AT HOME AND WITHIN THE COMMUNITY.
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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.$16.5$13.6$2.97$70.9$69.7$1.22
2023Detailed filing. Detailed filing data is available for this year.$18.6$16.9$1.70$61.5$64.1$2.66
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.0$8.85$5.13$59.4$59.1$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$5.84$4.81$60.3$57.8$2.53
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.2$10.9$1.33$50.2$48.8$1.47
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.38$6.51$0.14$39.6$38.3$1.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.24$5.70$1.46$32.5$30.0$2.46
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.94$8.86$3.91$23.9$22.3$1.58
2016Detailed filing. Detailed filing data is available for this year.$3.42$8.91$5.50$20.7$21.2$0.48
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$2.93$7.95$5.02$20.4$21.2$0.79
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.03$7.26$4.23$14.3$16.2$1.91
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$6.32$2.32$10.2$11.1$0.89
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$3.64$1.42$8.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$2.41$1.33$6.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$2.95$1.86$4.88
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)3 • $10M-$25M nonprofits