Civic Intelligence

Rose Michael Gardens Nfp

EIN 27-4820437 • 501(c)3 • Quincy, IL

Pub. 78 Eligible

Profile

The mission of rose michael gardens is to contruct, finance, lease, own, and operate an apartment community in fort madison, iowa for the benefit of elderly persons with very low income levels.

639 York StreetQuincy, IL 62301

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

65th percentile

0.19x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

4th percentile

-87%

Higher net margin than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

20th percentile

-6.1%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

28th percentile

-4.4%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$1,335,351

Down $96,218 (-6.7%) from 2024

Liabilities

Up

$23,503

Up $12,242 (+109%) from 2024

Net Assets

Down

$1,311,848

Down $108,460 (-7.6%) from 2024

Revenue

Down

$124,096

Down $5,135 (-4.0%) from 2024

Expenses

Up

$232,556

Up $24,062 (+12%) from 2024

Net Income

Down

-$108,460

Down $29,197 (-37%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2014: $2,186,447Liabilities 2014: $16,963Net Assets 2014: $2,169,4842014Assets 2015: $2,109,982Liabilities 2015: $22,603Net Assets 2015: $2,087,3792015Assets 2016: $2,035,790Liabilities 2016: $28,707Net Assets 2016: $2,007,0832016Assets 2017: $1,964,726Liabilities 2017: $28,171Net Assets 2017: $1,936,5552017Assets 2018: $1,886,366Liabilities 2018: $23,718Net Assets 2018: $1,862,6482018Assets 2019: $1,813,777Liabilities 2019: $33,652Net Assets 2019: $1,780,1252019Assets 2020: $1,744,563Liabilities 2020: $42,252Net Assets 2020: $1,702,3112020Assets 2021: $1,678,937Liabilities 2021: $50,302Net Assets 2021: $1,628,6352021Assets 2022: $1,598,795Liabilities 2022: $41,153Net Assets 2022: $1,557,6422022Assets 2023: $1,513,803Liabilities 2023: $14,232Net Assets 2023: $1,499,5712023Assets 2024: $1,431,569Liabilities 2024: $11,261Net Assets 2024: $1,420,3082024Assets 2025: $1,335,351Liabilities 2025: $23,503Net Assets 2025: $1,311,8482025

Highlighted filing

2025

Assets$1,335,351
Liabilities$23,503
Net Assets$1,311,848

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100K-$200KRevenue 2014: $79,764Expenses 2014: $164,362Net Income 2014: -$84,5982014Revenue 2015: $81,865Expenses 2015: $163,970Net Income 2015: -$82,1052015Revenue 2016: $81,996Expenses 2016: $162,292Net Income 2016: -$80,2962016Revenue 2017: $93,070Expenses 2017: $163,598Net Income 2017: -$70,5282017Revenue 2018: $94,827Expenses 2018: $178,734Net Income 2018: -$83,9072018Revenue 2019: $96,585Expenses 2019: $179,108Net Income 2019: -$82,5232019Revenue 2020: $100,398Expenses 2020: $178,212Net Income 2020: -$77,8142020Revenue 2021: $96,859Expenses 2021: $170,535Net Income 2021: -$73,6762021Revenue 2022: $104,697Expenses 2022: $175,690Net Income 2022: -$70,9932022Revenue 2023: $135,776Expenses 2023: $193,847Net Income 2023: -$58,0712023Revenue 2024: $129,231Expenses 2024: $208,494Net Income 2024: -$79,2632024Revenue 2025: $124,096Expenses 2025: $232,556Net Income 2025: -$108,4602025

Highlighted filing

2025

Revenue$124,096
Expenses$232,556
Net Income-$108,460

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Sep 15, 2025
Return Version
2024v5.2
Gross Receipts
$124,096
Mission and Program Overview

Mission

The mission of rose michael gardens is to contruct, finance, lease, own, and operate an apartment community in fort madison, iowa for the benefit of elderly persons with very low income levels.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,313,954$1,233,542▼ $80,412
Prepaid Expenses and Deferred Charges$4,323$4,439▲ $116
Cash and Non-Interest-Bearing Accounts$1,371$-70▼ $1,441
Total Assets$1,431,569$1,335,351▼ $96,218
Other Assets Total$111,921$97,440▼ $14,481
Liabilities
Accounts Payable and Accrued Expenses$5,914$18,836▲ $12,922
Other Liabilities$5,347$4,667▼ $680
Total Liabilities$11,261$23,503▲ $12,242
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,420,308$1,311,848▼ $108,460
Total Net Assets Fund Balance$1,420,308$1,311,848▼ $108,460
Total Liabilities and Net Assets / Fund Balance$1,431,569$1,335,351▼ $96,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,163,542$1,028,017$2,191,559
Land$70,000-$70,000
Other Land Buildings$0$9,536$9,536
Other Assets Org$1,592--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael DrewPresident
Brenda FlemingDirector
Gail MurryDirector
Lynn NiewohnerDirector
Vanessa KeppnerSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$121,214
Investment Income
$1,374
Other Revenue
$1,508
Change in Net Assets
$-108,460

Audited Revenue Reconciliation

Revenue per Audited Statements
$124,096
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$124,096
Total Revenue per Form 990
$124,096
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$202,428
Salaries, Compensation, and Employee Benefits$30,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$80,412--$80,412
Other Salaries and Wages-$18,425-$18,425
Fees for Services Other$14,718--$14,718
Fees for Services Accounting-$14,685-$14,685
Occupancy$14,537--$14,537
Office Expenses-$8,729-$8,729
Other Employee Benefits-$6,546-$6,546
Fees for Services Management-$5,794-$5,794
Insurance$4,749--$4,749
Payroll Taxes-$3,785-$3,785
Advertising-$1,445-$1,445
Pension Plan Contributions-$1,372-$1,372
Other Expenses$3,785$205-$205
Total Functional Expenses$171,570$60,986$0$232,556

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$232,556
Total Expenses per Audited Statements$232,556
Total Expenses per Form 990$232,556
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Security Deposit Liability$4,243
Payroll Liability$424
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
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 2

The president and secretary/treasurer are the director and assistant director of west central illinois area agency on aging.

Form 990, Part VI, Section A, Line 3

Management duties have been delegated to west central illinois area agency on aging

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

The president and treasurer review form 990 prior to filing

Form 990, Part VI, Section C, Line 19

Governing documents are available upon request

Filing and Contact Details

Filer

Filer Name
Rose Michael Gardens Nfp
EIN
27-4820437
Phone
2172237904
Address
639 YORK STREET, QUINCY, IL 62301

Signing Officer

Name
Vanessa Keppner
Title
President
Phone
2172237904
Signed
2025-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vanessa Keppner
Formed
2010
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
3
Volunteers
0

Preparer

Firm
Wade Stables Pc
Address
PO BOX 3672, QUINCY, IL 62305-3672
Preparer
Anita Failor
Phone
2172228215
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Rose michael gardens is a not-for-profit organization that is exempt from income taxes under section 501(c)(3) of the internal revenue code and is not a private foundation. Irs form 990, return of organization exempt from income tax, for the year ended june 30, 2025, and prior years have been or will be filed. Income tax filings are subject to audit by various taxing authorities and are open for audit for 2023 to 2025.

Raw XML Appendix399 raw XML fields

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/Total509Grp/CurrentTaxYearAmt0122722
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0127903
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0134953
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0104524
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt096684
IRS990ScheduleA/Total509Grp/TotalAmt0586786
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0124096
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0129231
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0135776
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0104697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt096859
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0590659
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt01163542
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01028017
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02191559
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0232556
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt070000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt091438
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14410
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21592
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0REPLACEMENT RESERVES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESIDUAL RECEIPTS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09536
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09536
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0424
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14243
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SECURITY DEPOSIT LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0124096
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROSE MICHAEL GARDENS IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS NOT A PRIVATE FOUNDATION. IRS FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, FOR THE YEAR ENDED JUNE 30, 2025, AND PRIOR YEARS HAVE BEEN OR WILL BE FILED. INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES AND ARE OPEN FOR AUDIT FOR 2023 TO 2025.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01233542
IRS990ScheduleD/TotalBookValueOtherAssetsAmt097440
IRS990ScheduleD/TotalExpensesPerForm990Amt0232556
IRS990ScheduleD/TotalLiabilityAmt04667
IRS990ScheduleD/TotalRevenuePerForm990Amt0124096
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0124096
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0232556
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND SECRETARY/TREASURER ARE THE DIRECTOR AND ASSISTANT DIRECTOR OF WEST CENTRAL ILLINOIS AREA AGENCY ON AGING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT DUTIES HAVE BEEN DELEGATED TO WEST CENTRAL ILLINOIS AREA AGENCY ON AGING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT AND TREASURER REVIEW FORM 990 PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 3
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/TotalAssetsBOYAmt01431569
IRS990/TotalAssetsEOYAmt01335351
IRS990/TotalAssetsGrp/BOYAmt01431569
IRS990/TotalAssetsGrp/EOYAmt01335351
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt060986
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0171570
IRS990/TotalFunctionalExpensesGrp/TotalAmt0232556
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt011261
IRS990/TotalLiabilitiesEOYAmt023503
IRS990/TotalLiabilitiesGrp/BOYAmt011261
IRS990/TotalLiabilitiesGrp/EOYAmt023503
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01420308
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01311848
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0171570
IRS990/TotalProgramServiceRevenueAmt0121214
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01374
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0122722
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0124096
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01431569
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01335351
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0639 YORK STREET
IRS990/USAddress/CityNm0QUINCY
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd062301
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0NONE
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VANESSA KEPPNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02172237904
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSE MICHAEL GARDENS NFP
ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0274820437
ReturnHeader/Filer/PhoneNum02172237904
ReturnHeader/Filer/USAddress/AddressLine1Txt0639 YORK STREET
ReturnHeader/Filer/USAddress/CityNm0QUINCY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431498457
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WADE STABLES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 3672
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0QUINCY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0623053672
ReturnHeader/PreparerPersonGrp/PhoneNum02172228215
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ANITA FAILOR
ReturnHeader/ReturnTs02025-11-11T09:57:19-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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