Civic Intelligence

Comprehensive Senior Care Corporation

990 • Fiscal year 2017 • EIN 01-0866698

Oct 01, 2016 to Sep 30, 2017 • Filed on Jan 22, 2018

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

98th percentile

1.79x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.37x

Higher debt load relative to revenue than 61% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Net Margin

61st percentile

6.6%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

72nd percentile

$252,554

Higher top officer pay than 72% of similar nonprofits.

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

2017 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2017

Asset Growth

93rd percentile

45%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

72nd percentile

16%

Faster revenue growth than 72% of similar nonprofits.

2017 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,944,456

Up $1,528,918 (+45%) from 2016

Net Assets

Up

-$3,913,959

Up $1,584,610 (+29%) from 2016

Liabilities

Down

$8,858,415

Down $55,692 (-0.6%) from 2016

Revenue

Up

$23,918,833

Up $3,240,129 (+16%) from 2016

Expenses

Up

$22,334,223

Up $1,177,294 (+5.6%) from 2016

Net Income

Up

$1,584,610

Up $2,062,835 (+431%) from 2016

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

2017

Assets$4,944,456
Liabilities$8,858,415
Net Assets-$3,913,959

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

2017

Revenue$23,918,833
Expenses$22,334,223
Net Income$1,584,610
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Jan 22, 2018
Return Version
2016v3.1
Gross Receipts
$23,918,833
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
Cash and Non-Interest-Bearing Accounts$1,059,664$2,771,927▲ $1,712,263
Land, Buildings, and Equipment, Net$1,953,051$1,715,953▼ $237,098
Accounts Receivable$293,653$341,886▲ $48,233
Prepaid Expenses and Deferred Charges$109,170$114,690▲ $5,520
Total Assets$3,415,538$4,944,456▲ $1,528,918
Liabilities
Other Liabilities$5,468,685$4,824,417▼ $644,268
Accounts Payable and Accrued Expenses$3,000,981$4,033,998▲ $1,033,017
Mortgage Notes Payable Secured by Investment Property$444,441--
Total Liabilities$8,914,107$8,858,415▼ $55,692
Net Assets / Fund Balance
Temporarily Rstr Net Assets$396,309$403,693▲ $7,384
Unrestricted Net Assets$-5,894,878$-4,317,652▲ $1,577,226
Total Net Assets Fund Balance$-5,498,569$-3,913,959▲ $1,584,610
Total Liabilities and Net Assets / Fund Balance$3,415,538$4,944,456▲ $1,528,918

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,522,970$977,704$2,500,674
Equipment$95,241$319,708$414,949
Other Land Buildings$97,742$288,404$386,146
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mehmet IsmailogluP. Care PhysFT$236,867$15,687$252,554
Mehmet IsmailogluP. Care Physician-$236,867$15,687$252,554
Wendell DiggsPhysicians aFT$138,155$10,834$148,989
Laura FerraraD. of MarketFT$129,404$14,299$143,703
Alexandria LuethCEOFT$128,529$10,295$138,824

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Mediture LLCSoftware7700 EQUITABLE DR, Eden Prairie, MN 55344$200,778
Kalamahajan LLCBuilding Rental628 W MILHAM AVE, Portage, MI 49024$195,691
Revenue and Support

Revenue Composition

Contributions and Grants
$879,438
Program Service Revenue
$23,039,395
Investment Income
$0
Other Revenue
$0
All Other Contributions
$695,327
Change in Net Assets
$1,584,610

Audited Revenue Reconciliation

Revenue per Audited Statements
$23,918,833
Total Revenue per Audited Statements
$23,918,833
Total Revenue per Form 990
$23,918,833
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$15,053,619
Salaries, Compensation, and Employee Benefits$7,280,604
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,433,576$1,375,918-$5,809,494
Occupancy$2,544,835$148,761-$2,693,596
Fees for Services Other$2,029,253$432,227-$2,461,480
Other Employee Benefits$626,850$151,669-$778,519
Payroll Taxes$353,294$126,320-$479,614
All Other Expenses$83,208$193,241-$276,449
Other Expenses$274,841--$274,841
Depreciation Depletion-$247,077-$247,077
Information Technology-$236,651-$236,651
Interest-$202,872-$202,872
Travel$145,714$36,908-$182,622
Current Officers, Directors, Trustees, and Key Employees-$147,208-$147,208
Insurance-$145,049-$145,049
Office Expenses$47,062$89,773-$136,835
Fees for Services Management$120,000--$120,000
Pension Plan Contributions-$65,769-$65,769
Advertising$2,138$55,384-$57,522
Fees for Services Accounting-$49,507-$49,507
Conferences and Meetings$16,154$31,069-$47,223
Fees for Services Legal-$3,363-$3,363
Total Functional Expenses$18,595,457$3,738,766$0$22,334,223

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$22,334,223
Total Expenses per Audited Statements$22,334,223
Total Expenses per Form 990$22,334,223
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$4,824,417
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
2018-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alexandria Lueth
Formed
2006
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
164
Volunteers
2

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

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 enable frail older adults to live in the community as long as medically and socially feasible; and preserve and support the older adult's family unit nationally, pace is a capitated benefit for frail elders authorized by the balanced budget act of 1997 (bba) that features a comprehensive delivery system and integrated medicare and medicaid financing. The bba established pace as a permanent entity within the medicare program and enables states to provide pace services to medicaid beneficiaries as a state plan option. Operationally, the pace program is unique as a three-way partnership between the federal government, the state, and the pace organization. The organization is part of the national program of all-inclusive care for the elderly (pace). Once an individual has been enrolled in the pace program, all of their medical needs must be provided, according to their patient plan, through a network of providers.

Form 990, Part IX, Line 11G

Home care 336,349 0 0 transportation 1,175,121 0 0 other 517,783 432,227 0 total 2,029,253 432,227 0

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IRS990/ProgSrvcAccomActy2Grp/Desc0PARTNERSHIP WITH BRONSON BATTLE CREEK, REGION 3B AREA ON AGING, AND SUMMIT POINTE IN SENIOR HEALTH PARTNERS WHOSE MISSION IS TO IMPROVE THE HEALTH AND WELL-BEING OF OLDER ADULTS AND CAREGIVERS IN CALHOUN AND SURROUNDING COUNTIES. MORE THAN 1,000 SENIORS AND CAREGIVERS ARE SERVED PER MONTH AT 26 DIFFERENT LOCATIONS THROUGHOUT CALHOUN COUNTY. THE PARTNERSHIP BRINGS TOGETHER EXPERTS IN THE FIELD OF AGING FROM MEDICAL, MENTAL HEALTH, SOCIAL WORK, AND SENIOR PROGRAMMING.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMPREHENSIVE 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 ENABLE FRAIL OLDER ADULTS TO LIVE IN THE COMMUNITY AS LONG AS MEDICALLY AND SOCIALLY FEASIBLE; AND PRESERVE AND SUPPORT THE OLDER ADULT'S FAMILY UNIT NATIONALLY, PACE IS A CAPITATED BENEFIT FOR FRAIL ELDERS AUTHORIZED BY THE BALANCED BUDGET ACT OF 1997 (BBA) THAT FEATURES A COMPREHENSIVE DELIVERY SYSTEM AND INTEGRATED MEDICARE AND MEDICAID FINANCING. THE BBA ESTABLISHED PACE AS A PERMANENT ENTITY WITHIN THE MEDICARE PROGRAM AND ENABLES STATES TO PROVIDE PACE SERVICES TO MEDICAID BENEFICIARIES AS A STATE PLAN OPTION. OPERATIONALLY, THE PACE PROGRAM IS UNIQUE AS A THREE-WAY PARTNERSHIP BETWEEN THE FEDERAL GOVERNMENT, THE STATE, AND THE PACE ORGANIZATION. THE ORGANIZATION IS PART OF THE NATIONAL PROGRAM OF ALL-INCLUSIVE CARE FOR THE ELDERLY (PACE). ONCE AN INDIVIDUAL HAS BEEN ENROLLED IN THE PACE PROGRAM, ALL OF THEIR MEDICAL NEEDS MUST BE PROVIDED, ACCORDING TO THEIR PATIENT PLAN, THROUGH A NETWORK OF PROVIDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL BOARD MEMBERS WERE PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND COMMENT PRIOR TO FILING.

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
2017Detailed filing. Detailed filing data is available for this year.$4.94$8.86$3.91$23.9$22.3$1.58
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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