Civic Intelligence

Lynch Homes Montgomery County Inc

990 • Fiscal year 2016 • EIN 23-2249569

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 28, 2017

960A Harvest Drive No 100Blue Bell, PA 19422

(610) 825-9360

Siviq Scores

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

Liabilities / Assets

80th percentile

0.52x

Higher debt load relative to assets than 80% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M 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

95th percentile

$311,593

Higher top officer pay than 95% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

96th percentile

105%

Faster asset growth than 96% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,600,846

Up $1,847,516 (+105%) from 2015

Net Assets

Down

$1,733,111

Down $3,405 (-0.2%) from 2015

Liabilities

Up

$1,867,735

Up $1,850,921 (+11008%) from 2015

Revenue

Down

$0

Down $1,465,219 (-100%) from 2015

Expenses

Down

$3,405

Down $1,498,130 (-100%) from 2015

Net Income

Up

-$3,405

Up $32,911 (+91%) from 2015

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,711,489Liabilities 2012: $1,406,101Net Assets 2012: $1,305,3882012Assets 2013: $2,978,514Liabilities 2013: $1,186,675Net Assets 2013: $1,791,8392013Assets 2014: $2,205,575Liabilities 2014: $432,743Net Assets 2014: $1,772,8322014Assets 2015: $1,753,330Liabilities 2015: $16,814Net Assets 2015: $1,736,5162015Assets 2016: $3,600,846Liabilities 2016: $1,867,735Net Assets 2016: $1,733,1112016Assets 2017: $1,097,664Liabilities 2017: $470,689Net Assets 2017: $626,9752017Assets 2018: $949,009Liabilities 2018: $322,764Net Assets 2018: $626,2452018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2016

Assets$3,600,846
Liabilities$1,867,735
Net Assets$1,733,111

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $6,114,8822012Expenses 2013: $5,537,9152013Revenue 2014: $2,311,800Expenses 2014: $2,330,807Net Income 2014: -$19,0072014Revenue 2015: $1,465,219Expenses 2015: $1,501,535Net Income 2015: -$36,3162015Revenue 2016: $0Expenses 2016: $3,405Net Income 2016: -$3,4052016Revenue 2017: $0Expenses 2017: $0Net Income 2017: $02017Revenue 2018: $0Expenses 2018: $730Net Income 2018: -$7302018Revenue 2019: -$7,804Expenses 2019: $1,643Net Income 2019: -$9,4472019

Highlighted filing

2016

Revenue$0
Expenses$3,405
Net Income-$3,405
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 28, 2017
Return Version
2015v3.0
Gross Receipts
$0
Mission and Program Overview

Mission

NONE

To provide quality services to people with developmental disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$46,136$2,006,136▲ $1,960,000
Cash and Non-Interest-Bearing Accounts$752,812$1,594,710▲ $841,898
Accounts Receivable$954,382--
Total Assets$1,753,330$3,600,846▲ $1,847,516
Liabilities
Other Liabilities$0$1,860,000▲ $1,860,000
Accounts Payable and Accrued Expenses$16,814$7,735▼ $9,079
Total Liabilities$16,814$1,867,735▲ $1,850,921
Net Assets / Fund Balance
Unrestricted Net Assets$1,736,516$1,733,111▼ $3,405
Total Net Assets Fund Balance$1,736,516$1,733,111▼ $3,405
Total Liabilities and Net Assets / Fund Balance$1,753,330$3,600,846▲ $1,847,516

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,960,000$616,580$2,576,580
Land$46,136-$46,136
Compensation and Service Providers

Employees

NameTitleOtherTotal
Marian BaldiniExecutive Director (dec-june)$16,154$16,154

Board Members and Trustees

NameTitle
Herta ClementsPresident
Dan CuneoPresident Elect
William J NolanExecutive Director (july-dec)
Tonia McnealChief Financial Officer
Diana SantoroSecretary
Jerry BeilTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-3,405
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,405
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses-$650-$650
Fees for Services Legal-$94-$94
Total Functional Expenses$0$3,405$0$3,405
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
Due to Affiliate$1,860,000
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
No
Other officer compensation reviewed
No
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

A copy of the form 990 is forwarded to the finance committee for review. The finance committee recommends the form 990 be approved by the board of directors who authorize it to be filed.

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

Each member of the board shall, at the earliest possible opportunity, fully disclose to the board any interest such member has in any transaction being contemplated by the board. Such disclosure shall be required whether the member in question has such an interest individually or through a coporation, partnership, association, or other entity in which such member has a financial interest or is an employee, officer, or director. After completion of any questions and discussion regarding the disclosure by the interested director, that director shall not present for any further discussions or vote on the transaction in question. Disclosure, review, and approval or disapproval of a proposed contractual relationship by lynch homes montgomery county with any member of the board of directors shall be required notwithstanding the fact that the matter would otherwise not be one in which the board of directors would be required to approve a contractual relationship.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policy, financial statements and form 990 are available to the public upon request. They are also available for inspection at the organization's office.

Filing and Contact Details

Filer

Filer Name
Lynch Homes Montgomery County Inc
EIN
23-2249569
Phone
6108259360
Address
960A HARVEST DRIVE NO 100, BLUE BELL, PA 19422

Signing Officer

Name
Tonia Mcneal
Title
CFO
Phone
6108259360
Signed
2017-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tonia Mcneal
Formed
1983
Legal Domicile
Pa
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

Preparer

Firm
Bbd Llp
Address
1835 MARKET STREET 26TH FLOOR, PHILADELPHIA, PA 19103
Preparer
Jennifer Solot
Phone
2155677770
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization transferred its government contract to operate a private licensed facility for residents with multiple disabilities to another non profit organization. The organization no longer provides any services.

Financial Statement Notes

PART X, LINE 2:

Gaap requires entities to evaluate, measure, recognize and disclose any uncertain income tax positions taken on their tax returns. Gaap prescribes a minimum threshold that a tax position is required to meet in order to be recognized in the combined financial statements. Centers, crms and lhmc believe that they had no uncertain tax positions as defined in gaap.

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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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt06343
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt16343
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt04163
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt15431
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TONIA MCNEAL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1WILLIAM J NOLAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CHIEF FINANCIAL OFFICER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1EXECUTIVE DIRECTOR (JULY-DEC)
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0213141
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1311593
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0A RELATED PARTY ESTABLISHES COMPENSATION OF THE ORGANIZATION'S EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER. METHODS USED TO DETERMINE COMPENSATION INCLUDE HAVING A COMPENSATION COMMITTEE, COMPARING WITH FORM 990 OF OTHER ORGANIZATIONS AND BY CONDUCTING COMPENSATION SURVEYS. THE RELATED ORGANIZATION REQUIRES A WRITTEN EMPLOYMENT CONTRACT FOR THE EXECUTIVE DIRECTOR AND IT IS APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION TRANSFERRED ITS GOVERNMENT CONTRACT TO OPERATE A PRIVATE LICENSED FACILITY FOR RESIDENTS WITH MULTIPLE DISABILITIES TO ANOTHER NON PROFIT ORGANIZATION. THE ORGANIZATION NO LONGER PROVIDES ANY SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS FORWARDED TO THE FINANCE COMMITTEE FOR REVIEW. THE FINANCE COMMITTEE RECOMMENDS THE FORM 990 BE APPROVED BY THE BOARD OF DIRECTORS WHO AUTHORIZE IT TO BE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER OF THE BOARD SHALL, AT THE EARLIEST POSSIBLE OPPORTUNITY, FULLY DISCLOSE TO THE BOARD ANY INTEREST SUCH MEMBER HAS IN ANY TRANSACTION BEING CONTEMPLATED BY THE BOARD. SUCH DISCLOSURE SHALL BE REQUIRED WHETHER THE MEMBER IN QUESTION HAS SUCH AN INTEREST INDIVIDUALLY OR THROUGH A COPORATION, PARTNERSHIP, ASSOCIATION, OR OTHER ENTITY IN WHICH SUCH MEMBER HAS A FINANCIAL INTEREST OR IS AN EMPLOYEE, OFFICER, OR DIRECTOR. AFTER COMPLETION OF ANY QUESTIONS AND DISCUSSION REGARDING THE DISCLOSURE BY THE INTERESTED DIRECTOR, THAT DIRECTOR SHALL NOT PRESENT FOR ANY FURTHER DISCUSSIONS OR VOTE ON THE TRANSACTION IN QUESTION. DISCLOSURE, REVIEW, AND APPROVAL OR DISAPPROVAL OF A PROPOSED CONTRACTUAL RELATIONSHIP BY LYNCH HOMES MONTGOMERY COUNTY WITH ANY MEMBER OF THE BOARD OF DIRECTORS SHALL BE REQUIRED NOTWITHSTANDING THE FACT THAT THE MATTER WOULD OTHERWISE NOT BE ONE IN WHICH THE BOARD OF DIRECTORS WOULD BE REQUIRED TO APPROVE A CONTRACTUAL RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE ALSO AVAILABLE FOR INSPECTION AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0KENCREST CENTERS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0232249598
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0STAFFING SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0LYNCH MANAGEMENT SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0960A HARVEST DRIVE SUITE 100
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0BLUE BELL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd019422
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0KENCREST CENTERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0KENCREST CENTERS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CRMS INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0231711070
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1234380572
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SERVICES FOR THE DEVELOPMENTALLY DISABLED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SERVICES FOR THE DEVELOPMENTALLY DISABLED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 11B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0960A HARVEST DRIVE SUITE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1960A HARVEST DRIVE SUITE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BLUE BELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BLUE BELL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd019422
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd119422
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01753330
IRS990/TotalAssetsEOYAmt03600846
IRS990/TotalAssetsGrp/BOYAmt01753330
IRS990/TotalAssetsGrp/EOYAmt03600846
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03405
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt03405
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt016814
IRS990/TotalLiabilitiesEOYAmt01867735
IRS990/TotalLiabilitiesGrp/BOYAmt016814
IRS990/TotalLiabilitiesGrp/EOYAmt01867735
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01736516
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01733111
IRS990/TotalOtherCompensationAmt031405
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt00
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01753330
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03600846
IRS990/TotReportableCompRltdOrgAmt0509483
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01736516
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01733111
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0960A HARVEST DRIVE NO 100
IRS990/USAddress/CityNm0BLUE BELL
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019422

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