Civic Intelligence

West Rock Endowment Association Inc

990 • Fiscal year 2012 • EIN 02-0344673

Jul 01, 2011 to Jun 30, 2012 • Filed on Nov 30, 2012

10 Tsienneto Road03038
Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2012 filings • <$500k nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

3rd percentile

-88%

Faster asset growth than 3% of similar nonprofits.

2012 filings • <$500k nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Assets

Down

$145,941

Down $1,041,490 (-88%) from 2011

Net Assets

Down

$145,941

Down $725,186 (-83%) from 2011

Liabilities

Down

$0

Down $316,304 (-100%) from 2011

Revenue

-

No earlier filing loaded for comparison.

Expenses

Up

$782,103

Up $715,548 (+1075%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $1,187,431Liabilities 2011: $316,304Net Assets 2011: $871,1272011Assets 2012: $145,941Liabilities 2012: $0Net Assets 2012: $145,9412012Assets 2013: $145,941Liabilities 2013: $0Net Assets 2013: $145,9412013

Highlighted filing

2012

Assets$145,941
Liabilities$0
Net Assets$145,941

Operations Trend

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

$800K$600K$400K$200K$0Expenses 2011: $66,5552011Expenses 2012: $782,1032012Revenue 2013: $15,933Expenses 2013: $15,933Net Income 2013: $02013

Highlighted filing

2012

Revenue-
Expenses$782,103
Net Income-
Jump To
Filing Snapshot
Filing Period
Jul 1, 2011 to Jun 30, 2012
Signed
Nov 30, 2012
Return Version
2011v1.2
Gross Receipts
$235,200
Filing and Contact Details

Filer

EIN
02-0344673
Raw XML Appendix335 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReview00
IRS990/AccountsPayableAccruedExpenses/BOY051
IRS990/ActivitiesConductedPartnership00
IRS990/ActivityOrMissionDescription0Title holding affiliate of 501(c) 3 Mental Health Center
IRS990/AddressPrincipalOfficerUS/AddressLine1010 Tsienneto Road
IRS990/AddressPrincipalOfficerUS/City0Derry
IRS990/AddressPrincipalOfficerUS/State0NH
IRS990/AddressPrincipalOfficerUS/ZIPCode003038
IRS990/AuditCommittee01
IRS990/BenefitsPaidToMembersCY00
IRS990/BenefitsPaidToMembersPriorYear00
IRS990/BsnssRltnshpThruFamilyMember00
IRS990/BsnssRltnshpWithOrganization00
IRS990/CashNonInterestBearing/BOY02312
IRS990/CashNonInterestBearing/EOY04490
IRS990/ChangesToOrganizingDocs00
IRS990/CollectionsOfArt00
IRS990/CompensationFromOtherSources00
IRS990/CompensationProcessCEO00
IRS990/CompensationProcessOther00
IRS990/ConflictOfInterestPolicy00
IRS990/ConservationEasements00
IRS990/ConsolidatedAuditFinancialStmt01
IRS990/ContributionsGrantsCurrentYear00
IRS990/ContributionsGrantsPriorYear00
IRS990/CreditCounseling00
IRS990/DecisionsSubjectToApproval00
IRS990/DeductibleContributionsOfArt00
IRS990/DeductibleNonCashContributions00
IRS990/DelegationOfManagementDuties00
IRS990/DepreciationDepletion/Total027812
IRS990/DescribedIn501C300
IRS990/Description0Rental of facilities to affiliated exempt organizations.
IRS990/DisregardedEntity00
IRS990/DocumentRetentionPolicy00
IRS990/DonorAdvisedFunds00
IRS990/ElectionOfBoardMembers00
IRS990/Expense040538
IRS990/FamilyOrBusinessRelationship00
IRS990/FederalGrantAuditRequired00
IRS990/FeesForServicesAccounting/Total0259
IRS990/FinancialStatementConsolidated0X
IRS990/FollowSFAS1170X
IRS990/ForeignActivities00
IRS990/ForeignFinancialAccount00
IRS990/ForeignOffice00
IRS990/Form8282PropertyDisposedOf00
IRS990/Form990PartVIISectionA/AverageHoursPerWeek00.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek10.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek20.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek30.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek40.10
IRS990/Form990PartVIISectionA/AverageHoursPerWeek50.10
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector0X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector1X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector2X
IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector3X
IRS990/Form990PartVIISectionA/NamePerson0Philip Plante
IRS990/Form990PartVIISectionA/NamePerson1Elizabeth A Roth
IRS990/Form990PartVIISectionA/NamePerson2Wayne D White
IRS990/Form990PartVIISectionA/NamePerson3Bernice Moulton
IRS990/Form990PartVIISectionA/NamePerson4Vic Topo
IRS990/Form990PartVIISectionA/NamePerson5Mike Bergeron
IRS990/Form990PartVIISectionA/Officer0X
IRS990/Form990PartVIISectionA/Officer1X
IRS990/Form990PartVIISectionA/OtherCompensation00
IRS990/Form990PartVIISectionA/OtherCompensation10
IRS990/Form990PartVIISectionA/OtherCompensation20
IRS990/Form990PartVIISectionA/OtherCompensation30
IRS990/Form990PartVIISectionA/OtherCompensation40
IRS990/Form990PartVIISectionA/OtherCompensation50
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization00
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization10
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization20
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization30
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization40
IRS990/Form990PartVIISectionA/ReportableCompFromOrganization50
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs00
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs10
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs20
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs30
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs40
IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs50
IRS990/Form990PartVIISectionA/Title0Chairperson
IRS990/Form990PartVIISectionA/Title1Vice-Chairperson
IRS990/Form990PartVIISectionA/Title2Secretary
IRS990/Form990PartVIISectionA/Title3Board member
IRS990/Form990PartVIISectionA/Title4CEO & President
IRS990/Form990PartVIISectionA/Title5CFO
IRS990/Form990ProvidedToGoverningBody01
IRS990/FormersListed00
IRS990/FSAudited01
IRS990/FundraisingActivities00
IRS990/GainOrLoss/Other021717
IRS990/Gaming00
IRS990/GrantsAndSimilarAmntsCY00
IRS990/GrantsAndSimilarAmntsPriorYear00
IRS990/GrantsToIndividuals00
IRS990/GrantsToOrganizations00
IRS990/GrantToRelatedPerson00
IRS990/GrossAmountSalesAssets/Other0200000
IRS990/GrossReceipts0235200
IRS990/GroupReturnForAffiliates00
IRS990/Hospital00
IRS990/IndependentAuditFinancialStmt00
IRS990/IndoorTanningServices00
IRS990/InfoInScheduleOPartIII0X
IRS990/InfoInScheduleOPartVI0X
IRS990/Interest/Total08115
IRS990/InvestmentIncomeCurrentYear021717
IRS990/InvestmentIncomePriorYear00
IRS990/InvestmentInJointVenture00
IRS990/LandBldgEquipmentAccumDeprec0247529
IRS990/LandBuildingsEquipmentBasis0388980
IRS990/LandBuildingsEquipmentBasisNet/BOY0331213
IRS990/LandBuildingsEquipmentBasisNet/EOY0141451
IRS990/LessCostOthBasisSalesExpenses/Other0178283
IRS990/LoanToOfficerOrDQP00
IRS990/LocalChapters00
IRS990/MaterialDiversionOrMisuse00
IRS990/MembersOrStockholders00
IRS990/MethodOfAccountingAccrual0X
IRS990/MinutesOfCommittees01
IRS990/MinutesOfGoverningBody01
IRS990/MissionDescription0The purpose of the Organization is to acquire, hold, manage, and, as necessary, dispose of real estate and fixtures useful in providing mental health services, and to lease the properties back to the Mental Health Center for Southern NH for its use in the provision of said services.
IRS990/MoreThan5000KToIndividuals00
IRS990/MoreThan5000KToOrganizations00
IRS990/MortNotesPyblSecuredInvestProp/BOY0316253
IRS990/NameOfPrincipalOfficerPerson0Vic Topo
IRS990/NbrIndependentVotingMembers06
IRS990/NbrVotingGoverningBodyMembers06
IRS990/NbrVotingMembersGoverningBody06
IRS990/NetAssetsOrFundBalancesBOY0871127
IRS990/NetAssetsOrFundBalancesEOY0145941
IRS990/NetGainOrLossInvestments/ExclusionAmount021717
IRS990/NetGainOrLossInvestments/TotalRevenueColumn021717
IRS990/NetUnrelatedBusinessTxblIncome00
IRS990/NoListedPersonsCompensated0X
IRS990/NonDeductibleContributions00
IRS990/NumberFormsTransmittedWith109600
IRS990/NumberIndependentVotingMembers06
IRS990/NumberIndividualsGT100K00
IRS990/NumberOfContractorsGT100K00
IRS990/NumberOfEmployees00
IRS990/NumberW2GIncluded00
IRS990/Occupancy/Total04611
IRS990/OfficerEntityWithBsnssRltnshp00
IRS990/OfficerMailingAddress00
IRS990/Organization501c0X
IRS990/OtherAssetsTotal/BOY0853906
IRS990/OtherAssetsTotal/EOY00
IRS990/OtherExpensePriorYear066555
IRS990/OtherExpensesCurrentYear0782103
IRS990/OtherRevenueCurrentYear00
IRS990/OtherRevenuePriorYear00
IRS990/PartialLiquidation00
IRS990/PaymentsToAffiliates/Total0741306
IRS990/PoliticalActivities00
IRS990/ProfessionalFundraising00
IRS990/ProgramServiceRevenue/BusinessCode0532000
IRS990/ProgramServiceRevenueCY035200
IRS990/ProgramServiceRevenue/Description0Rental income
IRS990/ProgramServiceRevenuePriorYear066555
IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome035200
IRS990/ProgramServiceRevenue/TotalRevenueColumn035200
IRS990/ProhibitedTaxShelterTrans00
IRS990/QuidProQuoContributions00
IRS990/ReconcilationOtherChanges00
IRS990/ReconcilationRevenueExpenses0-725186
IRS990/RelatedEntity01
IRS990/RelatedOrgControlledEntity00
IRS990/ReportFin48Footnote01
IRS990/ReportInvestOthSecurities00
IRS990/ReportLandBldgEquip01
IRS990/ReportOtherAssets00
IRS990/ReportOtherLiabilities00
IRS990/ReportProgRelInvest00
IRS990/Revenue035200
IRS990/RevenuesLessExpensesCY0-725186
IRS990/RevenuesLessExpensesPriorYear00
IRS990/SalariesEtcCurrentYear00
IRS990/SalariesEtcPriorYear00
IRS990/ScheduleBRequired00
IRS990ScheduleD/Buildings/BookValue086562
IRS990ScheduleD/Buildings/Depreciation0247529
IRS990ScheduleD/Buildings/OtherCostOrOtherBasis0334091
IRS990ScheduleD/ExcessOrDeficitForYear0-725186
IRS990ScheduleD/ExcessOrDeficitPerFS0-725186
IRS990ScheduleD/ExpensesNotRptdF99000
IRS990ScheduleD/ExpensesNotRptdOnFinStmt00
IRS990ScheduleD/ExpensesSubtotal0782103
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0Center for Life Management is exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organization described in Section 501(c)(3). The Agency has also been classified as an entity that is not a private foundation within the meaning of Section 509(a) and qualifies for deductible contributions. The Agency follows FASB ASC, Accounting for Uncertainty in Income Taxes, which clarifies the accounting for uncertainty in income taxes and prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. Accounting for Uncertainty in Income Taxes did not have a material impact on the Agencys financial statements. The Agency's Federal Form 990 (Return of Organization Exempt from Income Tax) for 2008, 2009, and 2010 are subject to examination by the IRS, generally for three years after they were filed.
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier0Description of Uncertain Tax Positions Under FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference0Part X:
IRS990ScheduleD/Land/BookValue054889
IRS990ScheduleD/Land/OtherCostOrOtherBasis054889
IRS990ScheduleD/RevenueNotRptdF99000
IRS990ScheduleD/RevenueNotRptdOnFinStmt00
IRS990ScheduleD/RevenueSubtotal056917
IRS990ScheduleD/TotalExpenses0782103
IRS990ScheduleD/TotalExpensesPerForm9900782103
IRS990ScheduleD/TotalOfBookValueLandBuildings0141451
IRS990ScheduleD/TotalRevenue056917
IRS990ScheduleD/TotalRevenuePerForm990056917
IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt0782103
IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt056917
IRS990/ScheduleJRequired00
IRS990ScheduleO/GeneralExplanation/Explanation0Form 990 is prepared by CPA, using the same financial data as used on the audited financial statements. The draft 990 is then received by the Audit Committee Chairman to agendize for a joint meeting of the Finance and Audit Committees prior to the deadline of the 990. Management reviews the 990 prior to the meeting for input. Audit & Finance Committees approve the 990 for filing, with the joint approval by management. CPA releases final 990 for signature by CEO, after which copies are sent to all Board of Director trustees.
IRS990ScheduleO/GeneralExplanation/Explanation1Upon request
IRS990ScheduleO/GeneralExplanation/ReturnReference0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/GeneralExplanation/ReturnReference1Form 990, Part VI, Section C, line 19
IRS990/ScheduleORequired01
IRS990ScheduleR/ExchangeOfAssets00
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/AddressLine1010 Tsienneto Road
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/City0Derry
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/State0NH
IRS990ScheduleR/Form990ScheduleRPartII/AddressUS/ZIPCode003038
IRS990ScheduleR/Form990ScheduleRPartII/ControlledOrg00
IRS990ScheduleR/Form990ScheduleRPartII/EIN0020301530
IRS990ScheduleR/Form990ScheduleRPartII/ExemptCodeSection0501(c)(3)
IRS990ScheduleR/Form990ScheduleRPartII/LegalDomicileState0NH
IRS990ScheduleR/Form990ScheduleRPartII/NameOfDisregardedEntity/BusinessNameLine10The Mental Health Center for Southern New Hampshire Inc
IRS990ScheduleR/Form990ScheduleRPartII/PrimaryActivities0Providing Mental Health Services to Southern New Hampshire
IRS990ScheduleR/Form990ScheduleRPartII/PublicCharityStatus0Line 7
IRS990ScheduleR/GiftGrantOrCapContrFrOtherOrg00
IRS990ScheduleR/GiftGrantOrCapContrToOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesFromOtherOrg00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrg00
IRS990ScheduleR/OtherTransferFromOtherOrg00
IRS990ScheduleR/OtherTransferToOtherOrg00
IRS990ScheduleR/PerformOfServicesByOtherOrgs00
IRS990ScheduleR/PerformOfServicesForOtherOrgs00
IRS990ScheduleR/PurchaseOfAssetsFromOtherOrg00
IRS990ScheduleR/ReceiptOfIntAnnRentsRoyalties00
IRS990ScheduleR/ReimbursementPaidByOtherOrg00
IRS990ScheduleR/ReimbursementPaidToOtherOrg00
IRS990ScheduleR/RentalOfFacilitiesFrOtherOrgs00
IRS990ScheduleR/RentalOfFacilitiesToOtherOrgs01
IRS990ScheduleR/SaleOfAssetsToOtherOrg00
IRS990ScheduleR/SharingOfFacilities01
IRS990ScheduleR/SharingOfPaidEmployees00
IRS990ScheduleR/TransactionsRelatedOrgsTable/AmountInvolved035200
IRS990ScheduleR/TransactionsRelatedOrgsTable/AmountInvolved10
IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination0Actual Value
IRS990ScheduleR/TransactionsRelatedOrgsTable/MethodOfAmtDetermination1Estimated Value
IRS990ScheduleR/TransactionsRelatedOrgsTable/NameOfOtherOrganization/BusinessNameLine10The Mental Health Center for Southern New Hampshire Inc
IRS990ScheduleR/TransactionsRelatedOrgsTable/NameOfOtherOrganization/BusinessNameLine11The Mental Health Center for Southern New Hampshire Inc
IRS990ScheduleR/TransactionsRelatedOrgsTable/TransactionType0I
IRS990ScheduleR/TransactionsRelatedOrgsTable/TransactionType1M
IRS990/School00
IRS990/SignificantChange00
IRS990/SignificantNewProgramServices00
IRS990/StateLegalDomicile0NH
IRS990/StatesWhereCopyOfReturnIsFiled0NH
IRS990/SubjectToProxyTax00
IRS990/TaxablePartyNotification00
IRS990/TaxExemptBonds00
IRS990/Terminated00
IRS990/TermOrPermanentEndowments00
IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1010 Tsienneto Road
IRS990/TheBooksAreInCareOf/AddressUS/City0Derry
IRS990/TheBooksAreInCareOf/AddressUS/State0NH
IRS990/TheBooksAreInCareOf/AddressUS/ZIPCode003038
IRS990/TheBooksAreInCareOf/NameBusiness/BusinessNameLine10Vic Topo President & CEO
IRS990/TheBooksAreInCareOf/TelephoneNumber06039650726
IRS990/TotalAssets/BOY01187431
IRS990/TotalAssetsBOY01187431
IRS990/TotalAssets/EOY0145941
IRS990/TotalAssetsEOY0145941
IRS990/TotalCompGT150K00
IRS990/TotalExpensesCurrentYear0782103
IRS990/TotalExpensesPriorYear066555
IRS990/TotalFunctionalExpenses/Total0782103
IRS990/TotalFundrsngExpCurrentYear00
IRS990/TotalGrossUBI00
IRS990/TotalLiabilities/BOY0316304
IRS990/TotalLiabilitiesBOY0316304
IRS990/TotalLiabilities/EOY00
IRS990/TotalLiabilitiesEOY00
IRS990/TotalLiabNetAssetsFundBalances/BOY01187431
IRS990/TotalLiabNetAssetsFundBalances/EOY0145941
IRS990/TotalNbrEmployees00
IRS990/TotalNbrVolunteers00
IRS990/TotalNetAssetsFundBalances/BOY0871127
IRS990/TotalNetAssetsFundBalances/EOY0145941
IRS990/TotalOtherCompensation00
IRS990/TotalProfFundrsngExpCY00
IRS990/TotalProfFundrsngExpPriorYear00
IRS990/TotalProgramServiceExpense040538
IRS990/TotalProgramServiceRevenue035200
IRS990/TotalReportableCompFrmRltdOrgs00
IRS990/TotalReportableCompFromOrg00
IRS990/TotalRevenueCurrentYear056917
IRS990/TotalRevenue/ExclusionAmount021717
IRS990/TotalRevenuePriorYear066555
IRS990/TotalRevenue/RelatedOrExemptFunctionIncome035200
IRS990/TotalRevenue/TotalRevenueColumn056917
IRS990/TotalRevenue/UnrelatedBusinessRevenue00
IRS990/TransactionRelatedEntity00
IRS990/TypeOfOrganizationCorporation0X
IRS990/UnrelatedBusinessIncome00
IRS990/UnrestrictedNetAssets/BOY0871127
IRS990/UnrestrictedNetAssets/EOY0145941
IRS990/UponRequest0X
IRS990/WebSite0N/A
IRS990/WhistleblowerPolicy00
IRS990/YearFormation01978
ReturnHeader/BuildTS02016-02-24 21:20:13Z
ReturnHeader/Filer/EIN0020344673
ReturnHeader/Filer/Name/BusinessNameLine10West Rock Endowment Association Inc
ReturnHeader/Filer/NameControl0WEST
ReturnHeader/Filer/Phone06039650726
ReturnHeader/Filer/USAddress/AddressLine1010 Tsienneto Road
ReturnHeader/Filer/USAddress/City0Derry
ReturnHeader/Filer/USAddress/State0NH
ReturnHeader/Filer/USAddress/ZIPCode003038
ReturnHeader/Officer/AuthorizeThirdParty01
ReturnHeader/Officer/DateSigned02012-11-30
ReturnHeader/Officer/Name0Vic Topo
ReturnHeader/Officer/Phone06039650726
ReturnHeader/Officer/Title0President/CEO
ReturnHeader/Preparer/DatePrepared02012-11-12
ReturnHeader/PreparerFirm/EIN0020354851
ReturnHeader/PreparerFirm/PreparerFirmBusinessName/BusinessNameLine10Melanson Heath and Company PC
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/AddressLine10102 Perimeter Road
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/City0Nashua
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/State0NH
ReturnHeader/PreparerFirm/PreparerFirmUSAddress/ZIPCode0030631301
ReturnHeader/Preparer/Name0Sheryl L Stephens-Burke CPA
ReturnHeader/Preparer/Phone06038821111
ReturnHeader/ReturnType0990
ReturnHeader/TaxPeriodBeginDate02011-07-01
ReturnHeader/TaxPeriodEndDate02012-06-30
ReturnHeader/TaxYear02011
ReturnHeader/Timestamp02012-12-12T07:17:27-06:00

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