Civic Intelligence

Generations Residential Programs Inc.

990 • Fiscal year 2017 • EIN 27-2029446

Apr 01, 2016 to Mar 31, 2017 • Filed on Dec 07, 2017

PO Box 80009Simpsonville, SC 29680

(864) 243-5557

Siviq Scores

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

Liabilities / Assets

99th percentile

3.86x

Higher debt load relative to assets than 99% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

79th percentile

0.57x

Higher debt load relative to revenue than 79% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

29th percentile

-4.0%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

71st percentile

$105,510

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 5.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

35th percentile

-0.7%

Faster revenue growth than 35% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$303,434

Down $72,907 (-19%) from 2016

Net Assets

Down

-$867,782

Down $81,627 (-10%) from 2016

Liabilities

Up

$1,171,216

Up $8,720 (+0.8%) from 2016

Revenue

Down

$2,057,388

Down $14,369 (-0.7%) from 2016

Expenses

Down

$2,139,015

Down $25,514 (-1.2%) from 2016

Net Income

Up

-$81,627

Up $11,145 (+12%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0M-$2.0MAssets 2016: $376,341Liabilities 2016: $1,162,496Net Assets 2016: -$786,1552016Assets 2017: $303,434Liabilities 2017: $1,171,216Net Assets 2017: -$867,7822017Assets 2018: $370,881Liabilities 2018: $1,499,335Net Assets 2018: -$1,128,4542018Assets 2019: $236,817Liabilities 2019: $1,662,718Net Assets 2019: -$1,425,9012019Assets 2020: $167,990Liabilities 2020: $39,716Net Assets 2020: $128,2742020Assets 2021: $10,698Net Assets 2021: $10,6982021Assets 2022: $10,662Net Assets 2022: $10,6622022Assets 2023: $10,662Net Assets 2023: $10,6622023

Highlighted filing

2017

Assets$303,434
Liabilities$1,171,216
Net Assets-$867,782

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $2,071,757Expenses 2016: $2,164,529Net Income 2016: -$92,7722016Revenue 2017: $2,057,388Expenses 2017: $2,139,015Net Income 2017: -$81,6272017Revenue 2018: $2,030,596Expenses 2018: $2,291,268Net Income 2018: -$260,6722018Revenue 2019: $1,934,236Expenses 2019: $2,231,683Net Income 2019: -$297,4472019Revenue 2020: $3,652,892Expenses 2020: $2,098,717Net Income 2020: $1,554,1752020Expenses 2021: $117,5762021Expenses 2022: $362022

Highlighted filing

2017

Revenue$2,057,388
Expenses$2,139,015
Net Income-$81,627
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Dec 7, 2017
Return Version
2016v3.0
Gross Receipts
$2,057,388
Mission and Program Overview

Mission

Provides treatment for adolescent boys who need psychiatric services in a residential facility setting.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$171,011$217,857▲ $46,846
Other Notes and Loans Receivable, Net$75,000--
Cash and Non-Interest-Bearing Accounts$96,322$62,431▼ $33,891
Land, Buildings, and Equipment, Net$29,153$23,146▼ $6,007
Prepaid Expenses and Deferred Charges$4,855--
Total Assets$376,341$303,434▼ $72,907
Liabilities
Other Liabilities$1,157,641$1,162,271▲ $4,630
Accounts Payable and Accrued Expenses$4,855$8,945▲ $4,090
Total Liabilities$1,162,496$1,171,216▲ $8,720
Net Assets / Fund Balance
Unrestricted Net Assets$-786,155$-867,782▼ $81,627
Total Net Assets Fund Balance$-786,155$-867,782▼ $81,627
Total Liabilities and Net Assets / Fund Balance$376,341$303,434▼ $72,907

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,028$17,171$36,199
Leasehold Improvements$4,118$342$4,460
Compensation and Service Providers

Employees

NameTitleOtherTotal
Brian ClarkExecutive Di$105,510$105,510

Board Members and Trustees

NameTitle
Steve R ShrumPresident
Brandon CabanissBoard Member
Evelyn ButlerBoard Member
Sean DoganBoard Member
William a CrankBoard Member
Kimberly HaynesSecretary
Scott HockingTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Generations Service CorporationTemp Svc & Cons701 VILLAGGIO DRIVE, Greenville, SC 29609$194,090
Revenue and Support

Revenue Composition

Contributions and Grants
$1,996,584
Program Service Revenue
$60,804
Investment Income
$0
Other Revenue
$0
All Other Contributions
$120
Change in Net Assets
$-81,627

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,057,388
Total Revenue per Audited Statements
$2,057,388
Total Revenue per Form 990
$2,057,388
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,086,784
Other Expenses$1,052,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$927,743--$927,743
Occupancy$195,814$21,757-$217,571
All Other Expenses$168,496$33,872-$202,368
Other Expenses$23,533$107,207-$130,740
Other Employee Benefits$87,969--$87,969
Payroll Taxes$68,164--$68,164
Insurance$17,562$1,951-$19,513
Depreciation Depletion$3,004$3,004-$6,008
Interest$4,572$508-$5,080
Pension Plan Contributions$2,908--$2,908
Travel$2,214$453-$2,667
Office Expenses$1,266$1,266-$2,532
Total Functional Expenses$1,825,343$313,672$0$2,139,015

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,139,015
Total Expenses per Audited Statements$2,139,015
Total Expenses per Form 990$2,139,015
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY > 35%Temp Svc & ConsultinNo$178,982
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$804,121
Rent Payable$343,060
Accrued Salaries$14,002
Accrued Payroll Taxes$1,088
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
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 3

Outsourced administrative, program support, temporary staff, and maintenance services to generation services corporation, ein57-0929068

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

Board members review and approve the form 990 at a scheduled meeting before the form is filed.

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

YES, UPDATED ANNUALLY

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

Salary reviewed by board at least annually.

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

All other reviews done by brian clark, exec director.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Generations Residential Programs
EIN
27-2029446
Address
PO BOX 80009, SIMPSONVILLE, SC 29680

Signing Officer

Name
Brian Clark
Title
Executive Director
Signed
2017-12-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Clark
Formed
2011
Legal Domicile
Sc
Voting Board Members
7
Independent Board Members
7
Employees
77
Volunteers
181

Preparer

Firm
Bradshaw Gordon & Clinkscales LLC
Address
630 E WASHINGTON ST STE B, GREENVILLE, SC 29601-2963
Preparer
Dell Baker
Phone
8642330590
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01671564
IRS990ScheduleA/Total509Grp/TotalAmt09172939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02118192
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02075287
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01816882
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01568387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01671564
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09250312
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt019028
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017171
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt036199
IRS990ScheduleD/ExpensesSubtotalAmt02139015
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04118
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0342
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04460
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0804121
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1343060
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt214002
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RENT PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED SALARIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED PAYROLL TAXES
IRS990ScheduleD/RevenueSubtotalAmt02057388
IRS990ScheduleD/TotalBookValueLandBuildingsAmt023146
IRS990ScheduleD/TotalExpensesPerForm990Amt02139015
IRS990ScheduleD/TotalLiabilityAmt01162271
IRS990ScheduleD/TotalRevenuePerForm990Amt02057388
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02057388
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02139015
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0GENERATIONS SERVICE CORP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY > 35%
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0178982
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0TEMP SVC & CONSULTIN
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUTSOURCED ADMINISTRATIVE, PROGRAM SUPPORT, TEMPORARY STAFF, AND MAINTENANCE SERVICES TO GENERATION SERVICES CORPORATION, EIN57-0929068
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS REVIEW AND APPROVE THE FORM 990 AT A SCHEDULED MEETING BEFORE THE FORM IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES, UPDATED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY REVIEWED BY BOARD AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL OTHER REVIEWS DONE BY BRIAN CLARK, EXEC DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0GENERATIONS ALTERNATIVE PROGRAM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1GENERATIONS GROUP HOMES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0582348821
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1570929065
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RES TREATM
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1GROUP HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt07
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 80009
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1PO BOX 80009
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0SIMPSONVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SIMPSONVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1SC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd0296800001
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd1296800001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0true
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0true
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0REIMBURSEMENT IS ACTUALLY INTEREST EXPENSE PAID/ACCRUED TO GENERATIONS GROUP HOME
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0804121
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1180000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt2343060
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt3143654
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt45080
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt51795757
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FROM GENERAL LEDGER
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1FROM GENERAL LEDGER
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2FROM GENERAL LEDGER
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3FROM GENERAL LEDGER
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4INTEREST EXPENSE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt5GUARANTOR ON LOAN
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0GENERATIONS GROUP HOMES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1RTP REALTY (GENERATIONS GROUP HOME)
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2RTP REALTY (GENERATIONS GROUP HOME)
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3GENERATIONS GROUP HOMES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt4GENERATIONS GROUP HOMES
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt5RTP REALTY - GENERATIONS GROUP HOME
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1K
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3O
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt4P
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt5D
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false

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