Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 20-5339834 • 501(c)3 • Kokomo, IN
Profile
Provide funding for programs of bona vista programs, inc.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
2nd percentile
Higher net margin than 2% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Down$0
Down $2,480,690 (-100%) from 2014
Liabilities
Down$0
Down $286,560 (-100%) from 2014
Net Assets
Down$0
Down $2,194,130 (-100%) from 2014
Revenue
Up$151,240
Up $100,654 (+199%) from 2014
Expenses
Up$2,345,370
Up $2,298,929 (+4950%) from 2014
Net Income
Down-$2,194,130
Down $2,198,275 (-53034%) from 2014
Most recent year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide funding for programs of bona vista programs, inc.
To provide funding for programs of bona vista programs, inc.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,477,970 | $0 | ▼ $2,477,970 |
| Cash and Non-Interest-Bearing Accounts | $2,720 | $0 | ▼ $2,720 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $2,480,690 | $0 | ▼ $2,480,690 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Other Liabilities | $286,560 | $0 | ▼ $286,560 |
| Total Liabilities | $286,560 | $0 | ▼ $286,560 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,194,130 | $0 | ▼ $2,194,130 |
| Total Net Assets Fund Balance | $2,194,130 | $0 | ▼ $2,194,130 |
| Total Liabilities and Net Assets / Fund Balance | $2,480,690 | $0 | ▼ $2,480,690 |
| Name | Title | Other | Total |
|---|---|---|---|
| Shannon Collins | Chief Financial Officer | $114,070 | $114,070 |
| Name | Title |
|---|---|
| Mike Imbler | Chairperson |
| Jill Dunn | President |
| Susan Smith | Vice Chairperson |
| Chad Howerton | Board Member |
| Diana Tenbrook | Board Member |
| Linda Anderson | Board Member |
| Michelle Hayes | Board Member |
| Rhoda Reyburn | Board Member |
| Sally Tate Schafer | Secretary |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $2,345,370 |
| Other Expenses | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $2,345,370 | - | - | $2,345,370 |
| Total Functional Expenses | $2,345,370 | $0 | $0 | $2,345,370 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Bona Vista Programs Inc | Kokomo, IN | 510(c)(3) | Transfer of Net Assets Upon Dissolution | - |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“Prior to the filing of the 990 the audit committee and executive committee, acting on behalf of the governing board, review the 990. After approval by the committees, a report is made to the board of directors and a copy is made available for board members to review.”
“If a board member has disclosed a conflict, then that board member will be required to abstain from any vote pertaining to the issue. In regards to conflicts that were not disclosed that may arise, the agency will monitor local newspapers for issues regarding board members.”
“The executive committee of the board of directors establishes the compensation of the executive director. The executive director of the agency establishes the compensation of the chief financial officer/controller. Compensation data from similar agencies in the state of indiana is gathered to assist in the determination. Experience, dedication, and regard for agency mission are also factors in determining compensation.”
“The organization does make the governing documents, conflict of interest policy, or financial statements available to the public upon request.”
“The board of directors assumes responsibility for oversight of the audit of the financial statements and selection of the independent accountant; and no processes have changed from prior year.”
“Footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under fin 48: accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by bvp and bvf and recognize a tax liability if bvp and bvf have taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by bvp and bvf and has concluded that as of june 30, 2015 and 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. Bvp and bvf are subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
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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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE ORGANIZATION DISSOLVED DURING THE CURRENT TAX YEAR. ALL ASSETS REMAINING WITH THE ORGANIZATION AT THE TIME OF DISSOLUTION WERE TRANSFERRED TO BONA VISTA PROGRAMS, INC. |
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| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FOOTNOTE TO THE ORGANIZATION'S FINANCIAL STATEMENTS THAT REPORTS THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY BVP AND BVF AND RECOGNIZE A TAX LIABILITY IF BVP AND BVF HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY BVP AND BVF AND HAS CONCLUDED THAT AS OF JUNE 30, 2015 AND 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. BVP AND BVF ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 0 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 510(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 2345370 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | INVESTMENTS |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TRANSFER OF NET ASSETS UPON DISSOLUTION |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | BONA VISTA PROGRAMS INC |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 351017753 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 2496 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | KOKOMO |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 46904 |
| IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc | 0 | BOOK VALUE |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 1 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 10114 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 6666 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JILL DUNN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
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| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | THE PRESIDENT IS COMPENSATED BY A RELATED ORGANIZATION, BONA VISTA PROGRAMS, INC. THAT ORGANIZATION USES A COMPENSATION COMMITTEE AND APPROVAL BY THE BOARD OF DIRECTORS TO APPROVE THE PRESIDENT'S COMPENSATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 3 |
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| IRS990ScheduleN/AssetsDistributedInd | 0 | 0 |
| IRS990ScheduleN/AttorneyGeneralNotifiedInd | 0 | 1 |
| IRS990ScheduleN/BondsOutstandingInd | 0 | 0 |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | 1 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | INVESTMENTS |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2015-02-04 |
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| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | KOKOMO |
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| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | 0 |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | 1 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PRIOR TO THE FILING OF THE 990 THE AUDIT COMMITTEE AND EXECUTIVE COMMITTEE, ACTING ON BEHALF OF THE GOVERNING BOARD, REVIEW THE 990. AFTER APPROVAL BY THE COMMITTEES, A REPORT IS MADE TO THE BOARD OF DIRECTORS AND A COPY IS MADE AVAILABLE FOR BOARD MEMBERS TO REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | IF A BOARD MEMBER HAS DISCLOSED A CONFLICT, THEN THAT BOARD MEMBER WILL BE REQUIRED TO ABSTAIN FROM ANY VOTE PERTAINING TO THE ISSUE. IN REGARDS TO CONFLICTS THAT WERE NOT DISCLOSED THAT MAY ARISE, THE AGENCY WILL MONITOR LOCAL NEWSPAPERS FOR ISSUES REGARDING BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS ESTABLISHES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR OF THE AGENCY ESTABLISHES THE COMPENSATION OF THE CHIEF FINANCIAL OFFICER/CONTROLLER. COMPENSATION DATA FROM SIMILAR AGENCIES IN THE STATE OF INDIANA IS GATHERED TO ASSIST IN THE DETERMINATION. EXPERIENCE, DEDICATION, AND REGARD FOR AGENCY MISSION ARE ALSO FACTORS IN DETERMINING COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION DOES MAKE THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT; AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 12C, OVERSIGHT OF AUDIT: |
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| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 351017753 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 2 |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 46902 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 1 |
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| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | BOOK VALUE |
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| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 1 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
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| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 1 |
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| IRS990/TotalAssetsEOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2480690 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2345370 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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