Civic Intelligence

St Francis Senior Ministries Day Care Inc

990 • Fiscal year 2016 • EIN 20-3401507

Jan 01, 2016 to Dec 31, 2016 • Filed on May 15, 2017

PO Box 9184Farmington Hills, MI 48333-9184

(419) 447-2723

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2016

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2016

Top Officer Pay

99th percentile

$119,283

Higher top officer pay than 99% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

8th percentile

-54%

Faster asset growth than 8% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$13,858

Down $16,466 (-54%) from 2015

Net Assets

Down

$13,858

Down $10,235 (-42%) from 2015

Liabilities

Down

$0

Down $6,231 (-100%) from 2015

Revenue

Down

$0

Down $196,440 (-100%) from 2015

Expenses

Down

$10,235

Down $187,352 (-95%) from 2015

Net Income

Down

-$10,235

Down $9,088 (-792%) from 2015

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0-$10KAssets 2010: $10,787Liabilities 2010: $7,088Net Assets 2010: $3,6992010Assets 2011: $6,608Liabilities 2011: $7,538Net Assets 2011: -$9302011Assets 2012: $10,468Liabilities 2012: $6,283Net Assets 2012: $4,1852012Assets 2013: $18,867Liabilities 2013: $5,941Net Assets 2013: $12,9262013Assets 2014: $33,693Liabilities 2014: $8,453Net Assets 2014: $25,2402014Assets 2015: $30,324Liabilities 2015: $6,231Net Assets 2015: $24,0932015Assets 2016: $13,858Liabilities 2016: $0Net Assets 2016: $13,8582016Assets 2017: $13,789Liabilities 2017: $0Net Assets 2017: $13,7892017Assets 2018: $13,789Liabilities 2018: $0Net Assets 2018: $13,7892018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2016

Assets$13,858
Liabilities$0
Net Assets$13,858

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $196,902Expenses 2010: $212,814Net Income 2010: -$15,9122010Expenses 2011: $205,7522011Revenue 2012: $211,755Expenses 2012: $206,640Net Income 2012: $5,1152012Revenue 2013: $199,008Expenses 2013: $190,267Net Income 2013: $8,7412013Revenue 2014: $203,650Expenses 2014: $191,336Net Income 2014: $12,3142014Revenue 2015: $196,440Expenses 2015: $197,587Net Income 2015: -$1,1472015Revenue 2016: $0Expenses 2016: $10,235Net Income 2016: -$10,2352016Revenue 2017: $0Expenses 2017: $69Net Income 2017: -$692017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $13,789Net Income 2019: -$13,7892019Revenue 2020: $1Expenses 2020: $1Net Income 2020: $02020

Highlighted filing

2016

Revenue$0
Expenses$10,235
Net Income-$10,235
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 15, 2017
Return Version
2016v3.0
Gross Receipts
$0
Mission and Program Overview

Mission

To provide child day care services for working parents and low income families.

To provide child day care services for working parents and low income famalies.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$20,905$12,804▼ $8,101
Accounts Receivable$9,031$1,054▼ $7,977
Prepaid Expenses and Deferred Charges$388--
Total Assets$30,324$13,858▼ $16,466
Liabilities
Other Liabilities$5,414--
Accounts Payable and Accrued Expenses$817--
Total Liabilities$6,231$0▼ $6,231
Net Assets / Fund Balance
Unrestricted Net Assets$24,093$13,858▼ $10,235
Total Net Assets Fund Balance$24,093$13,858▼ $10,235
Total Liabilities and Net Assets / Fund Balance$30,324$13,858▼ $16,466
Compensation and Service Providers

Employees

NameTitleOtherTotal
Jessica ShortExec Director adm$119,283$119,283

Board Members and Trustees

NameTitle
Tyler WebbChairperson
Shellie MackVice Chairpe
Brian FalterBoard Member
Eleanor AndersonBoard Member
Francine NealBoard Member
Jill GriffinBoard Member
Rebecca ShankBoard Member
Rev Jan KuceraBoard Member
Sean RileyCEO/exec Director
Sister Sara AldridgeCommunity Mi
Sr Myra ArnoneSecretary
Dr Dominic FabrizioTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-10,235
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,642
Salaries, Compensation, and Employee Benefits$1,593
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,318$-287-$1,031
Fees for Services Legal-$594-$594
Payroll Taxes$562--$562
Office Expenses-$550-$550
Other Expenses$223$66-$66
Total Functional Expenses$9,312$923$0$10,235
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
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
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The organization is managed by trinity senior services management. Trinity senior services management manage and operate the campus consistent with all applicable federal, state and local laws, rules and regulations related to the services provided in the continuum. Supervise and manage the day- to-day operation of the campus on behalf of the owner. Implement policies and procedures established by manager and approved by owner.

Form 990, Page 6, Part VI, Line 6

The sole corporate members of the organization are the community minister and four members of general council of the sisters of st. Francis of penance and charity of tiffin, ohio (sisters of st. Francis).

Form 990, Page 6, Part VI, Line 7A

The organization's chair of the board is elected by the sisters of st. Francis.

Form 990, Page 6, Part VI, Line 7B

The organization's annual budget and other major decisions require an approval from the community minister and sisters of st. Francis, sole members of st. Francis ministries, inc.

Form 990, Page 6, Part VI, Line 11B

Each member of the board receives an electronic copy of the 990 for review. Any questions or concerns that arise from the review of the 990 from the board will be discussed and resolved appropriately.

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

Officers, directors, trustees and key employees are required to disclose interests that could give rise to conflicts of interest annually. The governing body addresses those conflicts as needed.

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

In determining compensation of the organization's officers, a comparison is done to salaries for comparable positions. Salaries are reviewed and approved by the members of sisters of st. Francis.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are kept on site and made available for public viewing upon request.

Filing and Contact Details

Filer

Filer Name
St Francis Senior Ministries Day
EIN
20-3401507
Phone
4194472723
Address
PO BOX 9184, FARMINGTON HILLS, MI 48333-9184

Signing Officer

Name
Sean Riley
Title
CEO/exec Dir/adminis
Phone
4144472723
Signed
2017-05-15

Organization Details

Principal Officer
Sean Riley
Formed
2005
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
9
Employees
11

Preparer

Firm
Fabrizio & Shultz LLC
Address
3620 N HIGH ST STE 309, COLUMBUS, OH 43214
Preparer
Ryan E Shultz CPA
Phone
6142684400
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

The child daycare operation was transitioned to the tiffin ymca effective 1-1-2016. The ymca now rents space from st. Francis home to run the program.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization annually evaluates whether there are any uncertainties in income tax positions that may affect their combined financial statements. Management determined there were no material uncertain tax positions taken by the organization in their tax returns. Irs from 990 filing periods for the years ended 2012 and prior are closed.

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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0211755
IRS990ScheduleA/Total509Grp/TotalAmt0810853
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ANNUALLY EVALUATES WHETHER THERE ARE ANY UNCERTAINTIES IN INCOME TAX POSITIONS THAT MAY AFFECT THEIR COMBINED FINANCIAL STATEMENTS. MANAGEMENT DETERMINED THERE WERE NO MATERIAL UNCERTAIN TAX POSITIONS TAKEN BY THE ORGANIZATION IN THEIR TAX RETURNS. IRS FROM 990 FILING PERIODS FOR THE YEARS ENDED 2012 AND PRIOR ARE CLOSED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CHILD DAYCARE OPERATION WAS TRANSITIONED TO THE TIFFIN YMCA EFFECTIVE 1-1-2016. THE YMCA NOW RENTS SPACE FROM ST. FRANCIS HOME TO RUN THE PROGRAM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS MANAGED BY TRINITY SENIOR SERVICES MANAGEMENT. TRINITY SENIOR SERVICES MANAGEMENT MANAGE AND OPERATE THE CAMPUS CONSISTENT WITH ALL APPLICABLE FEDERAL, STATE AND LOCAL LAWS, RULES AND REGULATIONS RELATED TO THE SERVICES PROVIDED IN THE CONTINUUM. SUPERVISE AND MANAGE THE DAY- TO-DAY OPERATION OF THE CAMPUS ON BEHALF OF THE OWNER. IMPLEMENT POLICIES AND PROCEDURES ESTABLISHED BY MANAGER AND APPROVED BY OWNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SOLE CORPORATE MEMBERS OF THE ORGANIZATION ARE THE COMMUNITY MINISTER AND FOUR MEMBERS OF GENERAL COUNCIL OF THE SISTERS OF ST. FRANCIS OF PENANCE AND CHARITY OF TIFFIN, OHIO (SISTERS OF ST. FRANCIS).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S CHAIR OF THE BOARD IS ELECTED BY THE SISTERS OF ST. FRANCIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S ANNUAL BUDGET AND OTHER MAJOR DECISIONS REQUIRE AN APPROVAL FROM THE COMMUNITY MINISTER AND SISTERS OF ST. FRANCIS, SOLE MEMBERS OF ST. FRANCIS MINISTRIES, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH MEMBER OF THE BOARD RECEIVES AN ELECTRONIC COPY OF THE 990 FOR REVIEW. ANY QUESTIONS OR CONCERNS THAT ARISE FROM THE REVIEW OF THE 990 FROM THE BOARD WILL BE DISCUSSED AND RESOLVED APPROPRIATELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST ANNUALLY. THE GOVERNING BODY ADDRESSES THOSE CONFLICTS AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7IN DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS, A COMPARISON IS DONE TO SALARIES FOR COMPARABLE POSITIONS. SALARIES ARE REVIEWED AND APPROVED BY THE MEMBERS OF SISTERS OF ST. FRANCIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE KEPT ON SITE AND MADE AVAILABLE FOR PUBLIC VIEWING UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3SISTERS OF
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt2SISTERS OF ST FRANCIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine2Txt3SISTERS OF ST FRANCIS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ST FRANCIS HOME INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2ST FRANCIS VILLAS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3FRIEDMAN VILLAGE AT ST FRANCIS
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2CONDO OPER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3INDEPEN LI
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IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt030324
IRS990/TotalAssetsEOYAmt013858
IRS990/TotalAssetsGrp/BOYAmt030324
IRS990/TotalAssetsGrp/EOYAmt013858
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0923
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt09312
IRS990/TotalFunctionalExpensesGrp/TotalAmt010235
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06231
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