Civic Intelligence

Barbour County Rest & Retirement Home Association Inc.

990 • Fiscal year 2019 • EIN 23-7051261

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 22, 2020

216 Samaritan CircleBelington, WV 26250

(304) 823-2555

Siviq Scores

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

Liabilities / Assets

89th percentile

0.42x

Higher debt load relative to assets than 89% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

92nd percentile

0.40x

Higher debt load relative to revenue than 92% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

53rd percentile

4.5%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

55th percentile

4.8%

Faster asset growth than 55% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

53rd percentile

2.8%

Faster revenue growth than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$202,672

Up $9,290 (+4.8%) from 2018

Net Assets

Up

$117,232

Up $9,553 (+8.9%) from 2018

Liabilities

Down

$85,440

Down $263 (-0.3%) from 2018

Revenue

Up

$212,743

Up $5,725 (+2.8%) from 2018

Expenses

Up

$203,190

Up $3,764 (+1.9%) from 2018

Net Income

Up

$9,553

Up $1,961 (+26%) from 2018

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $217,550Liabilities 2010: $124,033Net Assets 2010: $93,5172010Assets 2011: $202,652Liabilities 2011: $103,844Net Assets 2011: $98,8082011Assets 2012: $183,955Liabilities 2012: $83,089Net Assets 2012: $100,8662012Assets 2013: $169,644Liabilities 2013: $67,591Net Assets 2013: $102,0532013Assets 2014: $159,182Liabilities 2014: $45,696Net Assets 2014: $113,4862014Assets 2015: $154,277Liabilities 2015: $36,006Net Assets 2015: $118,2712015Assets 2016: $176,259Liabilities 2016: $90,408Net Assets 2016: $85,8512016Assets 2017: $181,218Liabilities 2017: $81,131Net Assets 2017: $100,0872017Assets 2018: $193,382Liabilities 2018: $85,703Net Assets 2018: $107,6792018Assets 2019: $202,672Liabilities 2019: $85,440Net Assets 2019: $117,2322019Assets 2020: $234,156Liabilities 2020: $81,298Net Assets 2020: $152,8582020Assets 2021: $217,147Liabilities 2021: $26,673Net Assets 2021: $190,4742021Assets 2022: $241,639Liabilities 2022: $20,686Net Assets 2022: $220,9532022Assets 2023: $273,160Liabilities 2023: $25,707Net Assets 2023: $247,4532023Assets 2024: $325,808Liabilities 2024: $37,964Net Assets 2024: $287,8442024

Highlighted filing

2019

Assets$202,672
Liabilities$85,440
Net Assets$117,232

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $157,9912010Expenses 2011: $160,2542011Expenses 2012: $165,7272012Revenue 2013: $172,792Expenses 2013: $171,606Net Income 2013: $1,1862013Revenue 2014: $180,533Expenses 2014: $169,100Net Income 2014: $11,4332014Revenue 2015: $191,730Expenses 2015: $186,945Net Income 2015: $4,7852015Revenue 2016: $201,368Expenses 2016: $233,789Net Income 2016: -$32,4212016Revenue 2017: $212,198Expenses 2017: $198,044Net Income 2017: $14,1542017Revenue 2018: $207,018Expenses 2018: $199,426Net Income 2018: $7,5922018Revenue 2019: $212,743Expenses 2019: $203,190Net Income 2019: $9,5532019Revenue 2020: $233,540Expenses 2020: $197,914Net Income 2020: $35,6262020Revenue 2021: $246,928Expenses 2021: $250,146Net Income 2021: -$3,2182021Revenue 2022: $266,100Expenses 2022: $235,621Net Income 2022: $30,4792022Revenue 2023: $299,232Expenses 2023: $272,732Net Income 2023: $26,5002023Revenue 2024: $295,016Expenses 2024: $254,625Net Income 2024: $40,3912024

Highlighted filing

2019

Revenue$212,743
Expenses$203,190
Net Income$9,553
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 22, 2020
Return Version
2019v5.1
Gross Receipts
$212,743
Mission and Program Overview

Mission

To provide low income housing to the general public of barbour county, west virginia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$72,853$67,322▼ $5,531
Cash and Non-Interest-Bearing Accounts$52,671$42,049▼ $10,622
Inventories for Sale or Use$275$1,305▲ $1,030
Accounts Receivable$4,472$964▼ $3,508
Prepaid Expenses and Deferred Charges$1,538$940▼ $598
Total Assets$193,382$202,672▲ $9,290
Other Assets Total$61,573$90,092▲ $28,519
Liabilities
Other Liabilities$56,457$57,823▲ $1,366
Accounts Payable and Accrued Expenses$24,274$23,688▼ $586
Mortgage Notes Payable Secured by Investment Property$4,971$3,601▼ $1,370
Deferred Revenue$1$328▲ $327
Total Liabilities$85,703$85,440▼ $263
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$107,679$117,232▲ $9,553
Total Net Assets Fund Balance$107,679$117,232▲ $9,553
Total Liabilities and Net Assets / Fund Balance$193,382$202,672▲ $9,290

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,064$730,023$754,087
Other Land Buildings$12,698$86,649$99,347
Equipment$8,060$75,989$84,049
Land$22,500-$22,500
Other Assets Org$5,959--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judy ArbogastPresident
Phil WeeseVice President
Bryan HeadleyBoard Member
Chris WilsonBoard Member Beg 2/19
Ester RhoadesBoard Member Beg 2/19
Shelia TallmanSecretary Beg 2/19
Sheldon MccartneyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$212,604
Investment Income
$139
Other Revenue
$0
Change in Net Assets
$9,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$127,443
Salaries, Compensation, and Employee Benefits$75,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$32,146$37,353-$69,499
Occupancy$48,941$477-$49,418
Fees for Services Management-$20,520-$20,520
Insurance-$17,887-$17,887
Fees for Services Other$12,441$123-$12,564
Depreciation Depletion$9,468--$9,468
Office Expenses$2,265$6,558-$8,823
Fees for Services Accounting-$8,441-$8,441
Payroll Taxes$2,533$2,810-$5,343
Other Employee Benefits-$905-$905
Advertising-$154-$154
Interest-$142-$142
Fees for Services Legal-$26-$26
Total Functional Expenses$107,794$95,396$0$203,190
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
Asbestos Retirement Obligation$42,881
Tenant Security Deposits$14,942
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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, Part VI, Section A, Line 3

The management duties have been delegated to the evangelical lutheran good samaritan society (telgss). The management fee paid to telgss is a set amount per unit per month and is approved by rural development.

Form 990, Part VI, Section A, Line 8B

The organization does not have committees with broad authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

A copy of the tax return is provided to the board president who reviews the 990 in detail prior to it being filed. Copies are provided to board members upon request.

Form 990, Part VI, Section C, Line 19

Information is provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Barbour County Rest & Retirement Home
EIN
23-7051261
Phone
3048232555
Address
216 SAMARITAN CIRCLE, BELINGTON, WV 26250
Doing Business As
Laurel View Apartments

Signing Officer

Name
Judy Arbogast
Title
President
Phone
3048232555
Signed
2020-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Judy Arbogast
Formed
1976
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
Eide Bailly Llp
Address
200 E 10TH ST STE 500, SIOUX FALLS, SD 57104-6375
Preparer
Laurie Hanson
Phone
6053391999
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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01024057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0139
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0126
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0109
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt064
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt035
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0473
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00040
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt06342
IRS990ScheduleA/OtherIncome509Grp/TotalAmt06342
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92520
IRS990ScheduleA/PublicSupportPY509Pct00.93640
IRS990ScheduleA/PublicSupportTotal509Amt0953749
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt020408
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt025052
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt024848
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt070308
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt020408
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt025052
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt024848
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt070308
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0212604
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0211745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0212089
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0202266
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0185353
IRS990ScheduleA/Total509Grp/TotalAmt01024057
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0212743
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0211871
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0212198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0202330
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0191730
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01030872
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt024064
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0730023
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0754087
IRS990ScheduleD/EquipmentGrp/BookValueAmt08060
IRS990ScheduleD/EquipmentGrp/DepreciationAmt075989
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt084049
IRS990ScheduleD/LandGrp/BookValueAmt022500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt022500
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt016758
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt162838
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt24537
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt35959
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEBT SERVICE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3TAXES AND INSURANCE ESCROW
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012698
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt086649
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt099347
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014942
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt142881
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ASBESTOS RETIREMENT OBLIGATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067322
IRS990ScheduleD/TotalBookValueOtherAssetsAmt090092
IRS990ScheduleD/TotalLiabilityAmt057823
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGEMENT DUTIES HAVE BEEN DELEGATED TO THE EVANGELICAL LUTHERAN GOOD SAMARITAN SOCIETY (TELGSS). THE MANAGEMENT FEE PAID TO TELGSS IS A SET AMOUNT PER UNIT PER MONTH AND IS APPROVED BY RURAL DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH BROAD AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE TAX RETURN IS PROVIDED TO THE BOARD PRESIDENT WHO REVIEWS THE 990 IN DETAIL PRIOR TO IT BEING FILED. COPIES ARE PROVIDED TO BOARD MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INFORMATION IS PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0193382
IRS990/TotalAssetsEOYAmt0202672
IRS990/TotalAssetsGrp/BOYAmt0193382
IRS990/TotalAssetsGrp/EOYAmt0202672
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0107794
IRS990/TotalFunctionalExpensesGrp/TotalAmt0203190
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt085703
IRS990/TotalLiabilitiesEOYAmt085440
IRS990/TotalLiabilitiesGrp/BOYAmt085703
IRS990/TotalLiabilitiesGrp/EOYAmt085440
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0107679
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0117232
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0107794
IRS990/TotalProgramServiceRevenueAmt0212604
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0139
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0212604
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212743
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0193382
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0202672
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0216 SAMARITAN CIRCLE
IRS990/USAddress/CityNm0BELINGTON
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026250
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.SANFORDHEALTH.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JUDY ARBOGAST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03048232555
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARBOUR COUNTY REST & RETIREMENT HOME
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BARB
ReturnHeader/Filer/EIN0237051261
ReturnHeader/Filer/PhoneNum03048232555
ReturnHeader/Filer/USAddress/AddressLine1Txt0216 SAMARITAN CIRCLE
ReturnHeader/Filer/USAddress/CityNm0BELINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.26$0.38$2.88$2.95$2.55$0.40
2023Detailed filing. Detailed filing data is available for this year.$2.73$0.26$2.47$2.99$2.73$0.27
2022Detailed filing. Detailed filing data is available for this year.$2.42$0.21$2.21$2.66$2.36$0.30
2021Detailed filing. Detailed filing data is available for this year.$2.17$0.27$1.90$2.47$2.50$0.03
2020Detailed filing. Detailed filing data is available for this year.$2.34$0.81$1.53$2.34$1.98$0.36
2019Detailed filing. Detailed filing data is available for this year.$2.03$0.85$1.17$2.13$2.03$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.93$0.86$1.08$2.07$1.99$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.81$0.81$1.00$2.12$1.98$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.76$0.90$0.86$2.01$2.34$0.32
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.36$1.18$1.92$1.87$0.05
2014Detailed filing. Detailed filing data is available for this year.$1.59$0.46$1.13$1.81$1.69$0.11
2013Detailed filing. Detailed filing data is available for this year.$1.70$0.68$1.02$1.73$1.72$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.84$0.83$1.01$1.66
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$1.04$0.99$1.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$1.24$0.94$1.58