Civic Intelligence

Baker Hall

990 • Fiscal year 2015 • EIN 16-1017453

Jul 01, 2014 to Jun 30, 2015 • Filed on May 02, 2016

780 Ridge RoadLackawanna, NY 14218

(716) 828-9751

Siviq Scores

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

Liabilities / Assets

81st percentile

0.66x

Higher debt load relative to assets than 81% of similar nonprofits.

2015 filings • NTEE B • $50M-$100M nonprofits • Source year 2015

Liabilities / Revenue

32nd percentile

0.33x

Higher debt load relative to revenue than 32% of similar nonprofits.

2015 filings • NTEE B • $50M-$100M nonprofits • Source year 2015

Net Margin

43rd percentile

3.4%

Higher net margin than 43% of similar nonprofits.

2015 filings • NTEE B • $50M-$100M nonprofits • Source year 2015

Top Officer Pay

46th percentile

$315,270

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

2015 filings • NTEE B • $50M-$100M nonprofits • Source year 2015

Asset Growth

91st percentile

15%

Faster asset growth than 91% of similar nonprofits.

2015 filings • NTEE B • $50M-$100M nonprofits • Annualized from 2014 to 2015

Revenue Growth

27th percentile

-3.8%

Faster revenue growth than 27% of similar nonprofits.

2015 filings • NTEE B • $50M-$100M nonprofits • Annualized from 2014 to 2015

Assets

Up

$25,619,814

Up $3,348,072 (+15%) from 2014

Net Assets

Up

$8,685,558

Up $2,668,476 (+44%) from 2014

Liabilities

Up

$16,934,256

Up $679,596 (+4.2%) from 2014

Revenue

Down

$50,863,974

Down $1,991,514 (-3.8%) from 2014

Expenses

Up

$49,152,795

Up $343,196 (+0.7%) from 2014

Net Income

Down

$1,711,179

Down $2,334,710 (-58%) from 2014

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2014: $22,271,742Liabilities 2014: $16,254,660Net Assets 2014: $6,017,0822014Assets 2015: $25,619,814Liabilities 2015: $16,934,256Net Assets 2015: $8,685,5582015Assets 2016: $28,095,346Liabilities 2016: $19,826,182Net Assets 2016: $8,269,1642016Assets 2017: $35,979,801Liabilities 2017: $29,133,091Net Assets 2017: $6,846,7102017Assets 2018: $32,026,652Liabilities 2018: $27,537,298Net Assets 2018: $4,489,3542018Assets 2019: $35,301,626Liabilities 2019: $30,007,674Net Assets 2019: $5,293,9522019Assets 2020: $33,938,221Liabilities 2020: $29,406,618Net Assets 2020: $4,531,6032020Assets 2021: $43,415,308Liabilities 2021: $36,411,430Net Assets 2021: $7,003,8782021Assets 2022: $40,463,106Liabilities 2022: $32,868,775Net Assets 2022: $7,594,3312022

Highlighted filing

2015

Assets$25,619,814
Liabilities$16,934,256
Net Assets$8,685,558

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2014: $52,855,488Expenses 2014: $48,809,599Net Income 2014: $4,045,8892014Revenue 2015: $50,863,974Expenses 2015: $49,152,795Net Income 2015: $1,711,1792015Revenue 2016: $49,884,144Expenses 2016: $49,687,038Net Income 2016: $197,1062016Revenue 2017: $48,816,711Expenses 2017: $51,006,478Net Income 2017: -$2,189,7672017Revenue 2018: $49,412,330Expenses 2018: $52,255,039Net Income 2018: -$2,842,7092018Revenue 2019: $55,052,704Expenses 2019: $53,611,053Net Income 2019: $1,441,6512019Revenue 2020: $51,465,099Expenses 2020: $51,545,463Net Income 2020: -$80,3642020Revenue 2021: $53,649,609Expenses 2021: $51,614,302Net Income 2021: $2,035,3072021Revenue 2022: $55,058,845Expenses 2022: $55,275,768Net Income 2022: -$216,9232022

Highlighted filing

2015

Revenue$50,863,974
Expenses$49,152,795
Net Income$1,711,179
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
May 2, 2016
Return Version
2014v6.0
Gross Receipts
$51,304,774
Mission and Program Overview

Mission

Baker hall dba olv human services and affiliates (olvhs) is dedicated to fostering the highest possible quality of life and personal achievement by partnering with children, adults, their families and the community through a diverse array of social, health, and human services.

Baker hall dba baker victory services mission is dedicated to fostering the highest possible quality of life and personal achievement by partnering with children, adults, their families and the community through a diverse array of social, health and human services programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$8,779,917$8,798,588▲ $18,671
Land, Buildings, and Equipment, Net$8,027,461$8,485,598▲ $458,137
Savings and Temporary Cash Investments$1,750,992$3,705,535▲ $1,954,543
Investments Other Securities-$957,297-
Prepaid Expenses and Deferred Charges$408,166$300,176▼ $107,990
Cash and Non-Interest-Bearing Accounts$1,430,146$157,728▼ $1,272,418
Inventories for Sale or Use$142,778$83,584▼ $59,194
Total Assets$22,271,742$25,619,814▲ $3,348,072
Other Assets Total$1,732,282$3,131,308▲ $1,399,026
Liabilities
Other Liabilities$8,138,746$8,198,243▲ $59,497
Accounts Payable and Accrued Expenses$5,799,838$6,649,826▲ $849,988
Mortgage Notes Payable Secured by Investment Property$1,590,556$1,306,219▼ $284,337
Deferred Revenue$475,126$555,071▲ $79,945
Escrow Account Liability$250,394$224,897▼ $25,497
Total Liabilities$16,254,660$16,934,256▲ $679,596
Net Assets / Fund Balance
Unrestricted Net Assets$5,882,716$7,624,607▲ $1,741,891
Temporarily Rstr Net Assets$134,366$1,060,951▲ $926,585
Total Net Assets Fund Balance$6,017,082$8,685,558▲ $2,668,476
Total Liabilities and Net Assets / Fund Balance$22,271,742$25,619,814▲ $3,348,072

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,129,876$15,873,735$20,003,611
Equipment$1,589,508$8,091,795$9,681,303
Other Land Buildings$2,265,022$630,886$2,895,908
Land$416,821-$416,821
Leasehold Improvements$84,371$236,207$320,578
Other Assets Org$78,442--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pamela KhuranaChild PsychiatristFT$290,266$25,004$315,270
Terese M ScofidioExecutive VP/CEOFT$155,075$12,221$167,296
Joseph DeroseDentist-$126,504$14,346$140,850
James CaisonExec VP/CEO Through Feb 2014FT$121,875$16,435$138,310
Jeffrey AlmeterCFOFT$93,177$20,805$113,982
Paula SepanikDental Director-$100,995-$100,995

Board Members and Trustees

NameTitle
Rev Msgr Paul Je BurkardPresident
Terrance MccannVice President
Deacon Paul Snyder IiiBoard Member
Dr Marianne ParteeBoard Member
JOHN O'BRIENBoard Member
Kathleen ObstarczykBoard Member
Martin Erazo Jr EsqBoard Member
PATRICK O'LEARYBoard Member
Rev Daniel F Fiebelkorn IiBoard Member
Rev Robert GebhardBoard Member
SISTER ELLEN O'KEEFEBoard Member
Sister Grace CasciaBoard Member
Jenny LaneySecretary
Edwin NegronTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mbak Medical Services PCPhysician Services5467 COUNTRY CLUB LANE, Hamburg, NY 14075$244,065
Univ Psychiatric Practice INCPsychiatry ServicesECMC 462 GRIDER ST 11TH FL, Buffalo, NY 14215$217,495
Damon & Morey AttorneysLegal ServicesTHE AVANT BLDG SUITE 100 200 DELAWA, Buffalo, NY 14202$148,867
Revenue and Support

Revenue Composition

Contributions and Grants
$2,624,686
Program Service Revenue
$47,858,373
Investment Income
$-17,986
Other Revenue
$398,901
All Other Contributions
$1,206,216
Change in Net Assets
$1,711,179

Audited Revenue Reconciliation

Revenue per Audited Statements
$50,764,501
Revenue Not Reported on Financial Statements
$99,473
Revenue Not Reported on Form 990
$1,106,341
Other Revenue Adjustments
$99,473
Total Revenue per Audited Statements
$51,870,842
Total Revenue per Form 990
$50,863,974
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$38,121,462
Other Expenses$11,031,333
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,071,843$1,709,667-$28,781,510
Other Employee Benefits$4,487,528$333,136-$4,820,664
Payroll Taxes$2,335,385$153,733-$2,489,118
Payments to Affiliates$686,617$1,030,810-$1,717,427
Pension Plan Contributions$1,548,709$127,580-$1,676,289
All Other Expenses$1,466,301$-24,318-$1,441,983
Fees for Services Other$1,251,402$133,250-$1,384,652
Depreciation Depletion$956,974$87,360-$1,044,334
Occupancy$839,187$7,558-$846,745
Travel$722,763$17,738-$740,501
Office Expenses$437,806$79,703-$517,509
Current Officers, Directors, Trustees, and Key Employees-$353,881-$353,881
Other Expenses$271,596$8,156-$279,752
Information Technology$120,838$154,309-$275,147
Insurance$239,376$5,790-$245,166
Fees for Services Legal$77,568$75,498-$153,066
Fees for Services Accounting$10,800$60,300-$71,100
Conferences and Meetings$34,242$5,644-$39,886
Advertising$18,240$19,550-$37,790
Total Functional Expenses$44,755,556$4,397,239$0$49,152,795

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$49,536,863
Expenses per Audited Statements$49,152,795
Total Expenses per Form 990$49,152,795
Expenses Not Reported on Form 990$384,068
Expenses Not Reported on Financial Statements$0
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
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Workers Compensation Accrual$3,348,000
Due to Govt Agencies$2,083,611
Lt Debt - Olv Homes of Charity$1,500,000
Vacation Accrual$477,997
Due From Related Parties (hcc and Huds)$267,663
Retiree Health Insurance Accrual$263,029
Deferred Compensation$189,301
Sick Accrual$68,642
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The chief financial officer, reviews the 990 and after her review, provides a copy of the 990 to the board of directors, who approve before filing.

Form 990, Part VI, Section B, Line 12C

Every year the board of directors and key employees sign a conflict of interest statement acknowledging that they are aware of baker hall's conflict of interest policy, and note any potential conflicts. These statements are then reviewed by the compliance officer, and reported to the audit committee.

Form 990, Part VI, Section B, Line 15

The board of governors of the organization uses a performance and compensation committee of independent members to evaluate the ceo, establish goals, consider compensation issues and gather relevant market information about positions of similar responsibilities and skills. Often, compensation consultants are engaged to broaden information access and to ensure that the comparative information is interpreted properly. The committee meets several times per year with the ceo to review performance and reports to the whole board at least annually. The intelligence gathered during that process is used by the ceo in consideration of compensation for other officers and key employees.

Form 990, Part VI, Section C, Line 19

The return and other documents open for public inspection are available upon written request or in person. Requests for governing instruments, financial statements and conflict of interest policy are considered upon request.

Filing and Contact Details

Filer

Filer Name
Baker Hall
EIN
16-1017453
Phone
7168289751
Address
780 RIDGE ROAD, LACKAWANNA, NY 14218
Doing Business As
Baker Victory Services

Signing Officer

Name
Monsignor Paul Je Burkard
Title
President
Phone
7168289751
Signed
2016-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Monsignor Paul Je Burka
Formed
1851
Legal Domicile
Ny
Voting Board Members
14
Independent Board Members
14
Employees
1,418
Volunteers
66

Preparer

Firm
Dopkins & Company Llp
Address
200 INTERNATIONAL DR, BUFFALO, NY 14221-5794
Preparer
Richard J Pfentner
Phone
7166348800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in interest of homes of charity net assets due to capital campaign 957,297.

Financial Statement Notes

PART X, LINE 2:

It is highly certain that some positions taken for income tax purposes would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. Financial accounting standards board accounting standard codification, which applies to income taxes, limits the benefit and recognition of uncertain tax positions to only the financial effects of a tax position when it is more likely than not, based on technical merits, that the position would be sustained upon examination. Baker hall dba baker victory services is exempt from taxation under section 501(c)(3) of the internal revenue code. Management continually evaluates its tax positions, and as a result of this evaluation, nothing has been recorded in the consolidated financial statements as management does not consider the financial effects of uncertain tax positions and penalties, if any, to have a direct and material effect on the determination of the consolidated financial statements amounts taken as a whole.

Form 990, Schedule D, Part XI

Part xi, line 2d - $149,044 - revenue for the hud companies, shown on the financial statements with baker hall, however, they are separate wholly owned subsidiaries of baker hall and therefore not reported on this 990. $957,297 - change in interest of net assets of homes of charity related to capital campaign part xi, line 4b -$294,510 earnings from investments in subsidiaries recorded on 990, not on the financial statements. $135,747 rental expenses netted with revenue on the 990, expense on the financial statements $59,290 - cost of goods sold netted with revenue on the 990, expense on the financial statements

Form 990, Schedule D, Part XII

Part xii, line 2d: $189,031 - expenses for the hud companies, shown on the financial statements with baker hall, however, they are separate wholly owned subsidiaries of baker hall and therefore not reported on this 990. $59,290 - cost of goods sold netted with revenue on the 990, expense on the financial statements $135,747 rental expenses netted with revenue on the 990, expense on the financial statements

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

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Filings

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $50M-$100M nonprofits