Civic Intelligence

Upper Perkiomen Manor

990 • Fiscal year 2015 • EIN 23-2438091

Oct 01, 2014 to Sep 30, 2015 • Filed on Jan 14, 2016

107 East Fifth StreetRed Hill, PA 18076

(215) 679-7408

Siviq Scores

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

Liabilities / Assets

95th percentile

1.33x

Higher debt load relative to assets than 95% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

5.71x

Higher debt load relative to revenue than 95% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

23rd percentile

-7.6%

Higher net margin than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

23rd percentile

-4.9%

Faster asset growth than 23% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

44th percentile

1.3%

Faster revenue growth than 44% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,758,932

Down $194,602 (-4.9%) from 2014

Net Assets

Down

-$1,246,760

Down $67,009 (-5.7%) from 2014

Liabilities

Down

$5,005,692

Down $127,593 (-2.5%) from 2014

Revenue

Up

$877,016

Up $10,932 (+1.3%) from 2014

Expenses

Up

$944,025

Up $13,112 (+1.4%) from 2014

Net Income

Down

-$67,009

Down $2,180 (-3.4%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $4,368,980Liabilities 2011: $4,979,878Net Assets 2011: -$610,8982011Assets 2012: $4,238,230Liabilities 2012: $4,924,887Net Assets 2012: -$686,6572012Assets 2013: $4,078,661Liabilities 2013: $5,193,583Net Assets 2013: -$1,114,9222013Assets 2014: $3,953,534Liabilities 2014: $5,133,285Net Assets 2014: -$1,179,7512014Assets 2015: $3,758,932Liabilities 2015: $5,005,692Net Assets 2015: -$1,246,7602015Assets 2016: $3,624,219Liabilities 2016: $4,915,985Net Assets 2016: -$1,291,7662016Assets 2018: $2,942,414Liabilities 2018: $4,472,385Net Assets 2018: -$1,529,9712018Assets 2019: $2,783,860Liabilities 2019: $4,372,039Net Assets 2019: -$1,588,1792019Assets 2020: $2,621,708Liabilities 2020: $4,253,231Net Assets 2020: -$1,631,5232020Assets 2021: $2,467,640Liabilities 2021: $4,148,543Net Assets 2021: -$1,680,9032021Assets 2022: $2,251,433Liabilities 2022: $4,025,308Net Assets 2022: -$1,773,8752022Assets 2023: $2,110,662Liabilities 2023: $3,950,280Net Assets 2023: -$1,839,6182023Assets 2024: $1,926,262Liabilities 2024: $3,856,004Net Assets 2024: -$1,929,7422024Assets 2025: $1,845,190Liabilities 2025: $3,811,797Net Assets 2025: -$1,966,6072025

Highlighted filing

2015

Assets$3,758,932
Liabilities$5,005,692
Net Assets-$1,246,760

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $890,275Expenses 2011: $936,866Net Income 2011: -$46,5912011Revenue 2012: $877,281Expenses 2012: $953,040Net Income 2012: -$75,7592012Expenses 2013: $1,174,2442013Revenue 2014: $866,084Expenses 2014: $930,913Net Income 2014: -$64,8292014Revenue 2015: $877,016Expenses 2015: $944,025Net Income 2015: -$67,0092015Revenue 2016: $880,160Expenses 2016: $925,166Net Income 2016: -$45,0062016Revenue 2018: $887,066Expenses 2018: $974,489Net Income 2018: -$87,4232018Revenue 2019: $930,507Expenses 2019: $988,715Net Income 2019: -$58,2082019Revenue 2020: $930,185Expenses 2020: $973,529Net Income 2020: -$43,3442020Revenue 2021: $946,437Expenses 2021: $995,817Net Income 2021: -$49,3802021Revenue 2022: $959,680Expenses 2022: $1,052,652Net Income 2022: -$92,9722022Revenue 2023: $977,047Expenses 2023: $1,042,790Net Income 2023: -$65,7432023Revenue 2024: $1,012,020Expenses 2024: $1,102,144Net Income 2024: -$90,1242024Revenue 2025: $1,039,225Expenses 2025: $1,076,090Net Income 2025: -$36,8652025

Highlighted filing

2015

Revenue$877,016
Expenses$944,025
Net Income-$67,009
Jump To
Filing Snapshot
Filing Period
Oct 1, 2014 to Sep 30, 2015
Signed
Jan 14, 2016
Return Version
2014v6.0
Gross Receipts
$877,016
Mission and Program Overview

Mission

Providing rental housing and related services to low-income elderly persons and persons with disabilities in red hill, pa.

To provide rental housing for low income elderly in conjunction with the u.s. Department of housing and urban development.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,838,480$2,724,685▼ $113,795
Savings and Temporary Cash Investments$51,497$51,494▼ $3
Accounts Receivable$33,460$10,908▼ $22,552
Cash and Non-Interest-Bearing Accounts$11,591$9,545▼ $2,046
Prepaid Expenses and Deferred Charges$13,652$6,937▼ $6,715
Total Assets$3,953,534$3,758,932▼ $194,602
Other Assets Total$1,004,854$955,363▼ $49,491
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,013,906$4,915,332▼ $98,574
Accounts Payable and Accrued Expenses$90,493$58,980▼ $31,513
Other Liabilities$28,886$31,380▲ $2,494
Total Liabilities$5,133,285$5,005,692▼ $127,593
Net Assets / Fund Balance
Unrestricted Net Assets$-1,179,751$-1,246,760▼ $67,009
Total Net Assets Fund Balance$-1,179,751$-1,246,760▼ $67,009
Total Liabilities and Net Assets / Fund Balance$3,953,534$3,758,932▼ $194,602

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,160,497$3,433,468$5,593,965
Land$434,514-$434,514
Equipment$129,674$304,001$433,675
Other Assets Org$253,721--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$876,282
Investment Income
$709
Other Revenue
$25
Change in Net Assets
$-67,009

Audited Revenue Reconciliation

Revenue per Audited Statements
$877,016
Total Revenue per Audited Statements
$877,016
Total Revenue per Form 990
$877,016
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$944,025
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
Interest$231,753--$231,753
Depreciation Depletion$224,708$1,254-$225,962
Occupancy$75,284--$75,284
Fees for Services Management$14,475$43,425-$57,900
Insurance$26,297$719-$27,016
All Other Expenses$17,671$4,382-$22,053
Fees for Services Accounting-$14,595-$14,595
Other Expenses$8,500$8,820-$8,500
Advertising-$4,388-$4,388
Office Expenses$2,407$425-$2,832
Fees for Services Legal-$2,250-$2,250
Conferences and Meetings$1,202--$1,202
Travel$234--$234
Total Functional Expenses$863,767$80,258$0$944,025

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$944,025
Total Expenses per Audited Statements$944,025
Total Expenses per Form 990$944,025
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
Tenant Security Deposits$31,380
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Thomas putera rebecca putera director director family relationship

Form 990, Page 6, Part VI, Line 3

Day to day management of operations is performed by a management agent, christian concern management and development, corp., a nonprofit organization under internal revenue code section 501(c)(3). Christian concern management and development, corp. Operates under a project owner's/management agent's certification agreement approved by the u.s. Department of housing and urban development.

Form 990, Page 6, Part VI, Line 8B

Committees do not have authority to act on behalf of the governing body. Committees make recommendations to governing board only.

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

Form 990 return of organization exempt from income tax is reviewed by management agent and board officer responsible for signing the return before it is filed.

Form 990, Page 6, Part VI, Line 19

The organization will make its governing documents and financial statements available to the public upon receipt of a written request.

Filing and Contact Details

Filer

Filer Name
Upper Perkiomen Manor
EIN
23-2438091
Phone
2156797408
Address
107 EAST FIFTH STREET, RED HILL, PA 18076

Signing Officer

Name
Rev Charles Romanowski
Title
President
Phone
2156797408
Signed
2016-01-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rev Charles Romanowski
Formed
1982
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Hayden Miller Nelson & Yoder Pc
Address
182 W BROAD ST, TELFORD, PA 18969-1917
Preparer
James P Hood
Phone
2157237714
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Upper perkiomen manor is exempt from federal income taxes as a qualified organization under internal revenue code section 501(c)(3) and from pennsylvania taxation under the applicable provisions of the commonwealth's nonprofit organization statutes. Pursuant to asc 740-10, accounting for uncertainty in income taxes, management has reviewed its current and past federal and state tax positions, and has determined that the tax positions taken are certain and there is no likelihood that a material tax assessment would be made if the respective government agencies examined tax returns subject to audit. Accordingly, no provision for the effects of uncertain tax positions has been recorded, nor have any related interest and penalties been accrued. The irs and state taxing authorities retain the right to review filed tax returns, generally for three years after they were filed. However, the organization is not currently under audit nor has the organization been contracted by any of these tax jurisdictions.

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0560995
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1310227
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02426
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0876282
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0745135
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0875885
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt025
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0709
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0745979
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0877281
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0890275
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04256635
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IRS990ScheduleD/BuildingsGrp/BookValueAmt02160497
IRS990ScheduleD/BuildingsGrp/DepreciationAmt03433468
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05593965
IRS990ScheduleD/EquipmentGrp/BookValueAmt0129674
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0304001
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0433675
IRS990ScheduleD/ExpensesSubtotalAmt0944025
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0434514
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0434514
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0701642
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1253721
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID REFINANCE COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt031380
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0877016
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UPPER PERKIOMEN MANOR IS EXEMPT FROM FEDERAL INCOME TAXES AS A QUALIFIED ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND FROM PENNSYLVANIA TAXATION UNDER THE APPLICABLE PROVISIONS OF THE COMMONWEALTH'S NONPROFIT ORGANIZATION STATUTES. PURSUANT TO ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS REVIEWED ITS CURRENT AND PAST FEDERAL AND STATE TAX POSITIONS, AND HAS DETERMINED THAT THE TAX POSITIONS TAKEN ARE CERTAIN AND THERE IS NO LIKELIHOOD THAT A MATERIAL TAX ASSESSMENT WOULD BE MADE IF THE RESPECTIVE GOVERNMENT AGENCIES EXAMINED TAX RETURNS SUBJECT TO AUDIT. ACCORDINGLY, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED, NOR HAVE ANY RELATED INTEREST AND PENALTIES BEEN ACCRUED. THE IRS AND STATE TAXING AUTHORITIES RETAIN THE RIGHT TO REVIEW FILED TAX RETURNS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. HOWEVER, THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTRACTED BY ANY OF THESE TAX JURISDICTIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0955363
IRS990ScheduleD/TotalExpensesPerForm990Amt0944025
IRS990ScheduleD/TotalLiabilityAmt031380
IRS990ScheduleD/TotalRevenuePerForm990Amt0877016
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0877016
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THOMAS PUTERA REBECCA PUTERA DIRECTOR DIRECTOR FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DAY TO DAY MANAGEMENT OF OPERATIONS IS PERFORMED BY A MANAGEMENT AGENT, CHRISTIAN CONCERN MANAGEMENT AND DEVELOPMENT, CORP., A NONPROFIT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). CHRISTIAN CONCERN MANAGEMENT AND DEVELOPMENT, CORP. OPERATES UNDER A PROJECT OWNER'S/MANAGEMENT AGENT'S CERTIFICATION AGREEMENT APPROVED BY THE U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEES DO NOT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. COMMITTEES MAKE RECOMMENDATIONS TO GOVERNING BOARD ONLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS REVIEWED BY MANAGEMENT AGENT AND BOARD OFFICER RESPONSIBLE FOR SIGNING THE RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL MAKE ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON RECEIPT OF A WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/BOYAmt03953534
IRS990/TotalAssetsGrp/EOYAmt03758932
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0863767
IRS990/TotalFunctionalExpensesGrp/TotalAmt0944025
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt05005692
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1246760
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IRS990/TotalProgramServiceRevenueAmt0876282
IRS990/TotalRevenueGrp/ExclusionAmt0709
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0876307
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0877016
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03953534
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03758932
IRS990/TravelGrp/ProgramServicesAmt0234
IRS990/TravelGrp/TotalAmt0234
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1179751
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1246760
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0107 EAST FIFTH STREET
IRS990/USAddress/CityNm0RED HILL
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd018076
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0CHRISTIANCONCERNMGMT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REV CHARLES ROMANOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02156797408
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UPPER PERKIOMEN MANOR
ReturnHeader/Filer/BusinessNameControlTxt0UPPE

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.85$3.81$1.97$1.04$1.08$0.04
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.93$3.86$1.93$1.01$1.10$0.09
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$3.95$1.84$0.98$1.04$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.25$4.03$1.77$0.96$1.05$0.09
2021Detailed filing. Detailed filing data is available for this year.$2.47$4.15$1.68$0.95$1.00$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.62$4.25$1.63$0.93$0.97$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.78$4.37$1.59$0.93$0.99$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.94$4.47$1.53$0.89$0.97$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.62$4.92$1.29$0.88$0.93$0.05
2015Detailed filing. Detailed filing data is available for this year.$3.76$5.01$1.25$0.88$0.94$0.07
2014Summary only. Only limited summary data is available for this year.$3.95$5.13$1.18$0.87$0.93$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.08$5.19$1.11$1.17
2012Summary only. Only limited summary data is available for this year.$4.24$4.92$0.69$0.88$0.95$0.08
2011Summary only. Only limited summary data is available for this year.$4.37$4.98$0.61$0.89$0.94$0.05