Civic Intelligence

Eastland Manor Inc C/O Laborer'S International Union

990 • Fiscal year 2014 • EIN 31-0918434

Jan 01, 2014 to Dec 31, 2014 • Filed on May 07, 2015

1010 Old Henderson RoadRoom/Suite Ste 1Columbus, OH 43220

(614) 322-9810

Siviq Scores

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

Liabilities / Assets

8th percentile

0.00x

Higher debt load relative to assets than 8% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

7th percentile

0.00x

Higher debt load relative to revenue than 7% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

97th percentile

80%

Higher net margin than 97% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

19th percentile

$0

Higher top officer pay than 19% of similar nonprofits.

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

98th percentile

143%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

98th percentile

293%

Faster revenue growth than 98% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$5,625,258

Up $3,308,498 (+143%) from 2013

Net Assets

Up

$5,622,160

Up $5,605,822 (+34312%) from 2013

Liabilities

Down

$3,098

Down $2,297,324 (-100%) from 2013

Revenue

Up

$6,974,303

Up $5,199,912 (+293%) from 2013

Expenses

Down

$1,368,479

Down $168,331 (-11%) from 2013

Net Income

Up

$5,605,824

Up $5,368,243 (+2260%) from 2013

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: $2,457,640Liabilities 2011: $2,784,412Net Assets 2011: -$326,7722011Assets 2012: $2,389,622Liabilities 2012: $2,574,643Net Assets 2012: -$185,0212012Assets 2013: $2,316,760Liabilities 2013: $2,300,422Net Assets 2013: $16,3382013Assets 2014: $5,625,258Liabilities 2014: $3,098Net Assets 2014: $5,622,1602014Assets 2015: $5,609,810Liabilities 2015: $0Net Assets 2015: $5,609,8102015Assets 2016: $41,707Liabilities 2016: $0Net Assets 2016: $41,7072016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2014

Assets$5,625,258
Liabilities$3,098
Net Assets$5,622,160

Operations Trend

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

$10M$5.0M$0-$5.0M-$10MExpenses 2011: $1,566,2762011Expenses 2012: $1,643,2262012Revenue 2013: $1,774,391Expenses 2013: $1,536,810Net Income 2013: $237,5812013Revenue 2014: $6,974,303Expenses 2014: $1,368,479Net Income 2014: $5,605,8242014Revenue 2015: $23,240Expenses 2015: $35,590Net Income 2015: -$12,3502015Revenue 2016: $2,468Expenses 2016: $5,570,573Net Income 2016: -$5,568,1052016Revenue 2017: $0Expenses 2017: $41,707Net Income 2017: -$41,7072017

Highlighted filing

2014

Revenue$6,974,303
Expenses$1,368,479
Net Income$5,605,824
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 7, 2015
Return Version
2014v5.0
Gross Receipts
$9,148,683
Mission and Program Overview

Mission

In 2014 the Land, Building, and Equipment was sold and the funds deposited into the Organization. The Board distributed a majority of the funds in 2016 to a Foundation and will distribute the remaining funds in 2017 to disolve the organization.

To provide subsidized housing to low-income senior citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$60,573$5,589,385▲ $5,528,812
Land, Buildings, and Equipment, Net$1,483,296--
Savings and Temporary Cash Investments$733,605$23,577▼ $710,028
Accounts Receivable$26,910$12,296▼ $14,614
Prepaid Expenses and Deferred Charges$11,188--
Total Assets$2,316,760$5,625,258▲ $3,308,498
Other Assets Total$1,188--
Liabilities
Other Liabilities$2,055,896--
Accounts Payable and Accrued Expenses$244,526$3,098▼ $241,428
Total Liabilities$2,300,422$3,098▼ $2,297,324
Net Assets / Fund Balance
Unrestricted Net Assets$16,338$5,622,160▲ $5,605,822
Total Net Assets Fund Balance$16,338$5,622,160▲ $5,605,822
Total Liabilities and Net Assets / Fund Balance$2,316,760$5,625,258▲ $3,308,498
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robert MccaskillPresident
David CrossTrustee
John RogersTrustee
Mark LynskyTrustee
Patrick McgovernTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Churchill & CompanyMgmt Agent12928 STONECREEK DRIVE, SUITE B, Pickerington, OH 43147$112,794
Revenue and Support

Revenue Composition

Contributions and Grants
$1,013,191
Program Service Revenue
$393,966
Investment Income
$5,547,681
Other Revenue
$19,465
Change in Net Assets
$5,605,824

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,448,683
Revenue Not Reported on Financial Statements
$5,525,620
Revenue Not Reported on Form 990
$3
Other Revenue Adjustments
$5,525,620
Total Revenue per Audited Statements
$1,448,686
Total Revenue per Form 990
$6,974,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,117,953
Salaries, Compensation, and Employee Benefits$250,526
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$312,645$25,098-$337,743
Depreciation Depletion$182,413--$182,413
Other Salaries and Wages$93,159$77,755-$170,914
Interest$107,916--$107,916
Other Expenses$67,299$112,794-$67,299
Other Employee Benefits$46,301--$46,301
Payroll Taxes$33,311--$33,311
Fees for Services Legal-$27,168-$27,168
Fees for Services Accounting-$24,691-$24,691
Total Functional Expenses$1,100,973$267,506$0$1,368,479

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$5,525,620
Other Expense Adjustments$5,525,620
Total Expenses per Form 990$1,368,479
Expenses Not Reported on Form 990$3
Total Expenses per Audited Statements$-4,157,138
Expenses per Audited Statements$-4,157,141
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 3

The organization has entered into a management agreement with an exclusive agent to manage a housing development consisting of land, buildings and other improvements.

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

The organization does not make its governing documents or financial statements available to the general public. The organization does not have a conflict of interest policy.

Filing and Contact Details

Filer

Filer Name
Eastland Manor Inc
EIN
31-0918434
Phone
6143229810
Address
1010 OLD HENDERSON ROAD, ROOM/SUITE STE 1, COLUMBUS, OH 43220

Signing Officer

Name
Robert Mccaskill
Title
President
Phone
6143229810
Signed
2015-05-07

Organization Details

Principal Officer
Robert Mccaskill
Formed
1977
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
10

Preparer

Firm
Cotterman-wilson Inc
Address
951 HIGH STREET, WORTHINGTON, OH 43085
Preparer
C Devon Cotterman
Phone
6147816174
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Property & liability insu 56,705 0 0 repairs material 54,233 0 0 service coordinator expen 33,911 0 0 extermination contract 27,375 0 0 utilities - water 25,511 0 0 repair contract 20,413 0 0 utilities - sewer 18,377 0 0 utilities - gas 15,309 0 0 grounds contract 13,040 0 0 garbage & trash removal 12,309 0 0 decorating supplies 7,903 0 0 supplies - janitorial 7,537 0 0 office expense 0 6,312 0 snow removal 5,680 0 0 adp fees 0 5,154 0 telephone & answering 0 4,433 0 uniforms 3,572 0 0 other renting expense 0 3,473 0 elevator contract 3,329 0 0 extraordinary & non recur 2,384 0 0 miscellaneous operating & 2,294 0 0 miscellaneous administrat 0 2,141 0 training & travel 0 1,899 0 heating/cooling repairs & 1,011 0 0 fidelity bond insurance 967 0 0 advertising & marketing 0 761 0 postage 0 667 0 miscellaneous taxes & per 588 0 0 printing expenses 0 258 0 miscellaneous taxes, lice 200 0 0 miscellaneous -3 0 0

Form 990, Part XI, Line 9

Rounding 3 gain reported in expense section on report -5,525,620 rounding -3 gain reported in expense section on report 5,525,620

Form 990, Part XI, Line 9

ROUNDING 2

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

ROUNDING 3

Schedule D, Page 4, Part XI, Line 4B

Gain reported in expense section on report 5,525,620

Schedule D, Page 4, Part XII, Line 2D

ROUNDING 3

Schedule D, Page 4, Part XII, Line 4B

Gain reported in expense section on report 5,525,620

Raw XML AppendixShowing 400 of 407 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/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt015977
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt015400
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt019271
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt076839
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01159
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08563
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt015546
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt014114
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02957
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt042339
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/PublicSupportCY509Pct00.99500
IRS990ScheduleA/PublicSupportPY509Pct00.99470
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01746988
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01688964
IRS990ScheduleA/Total509Grp/TotalAmt08417441
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01691921
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08459780
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05525620
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IRS990ScheduleD/OtherExpensesIncludedAmt03
IRS990ScheduleD/OtherExpensesNotIncludedAmt05525620
IRS990ScheduleD/OtherRevenueAmt03
IRS990ScheduleD/OtherRevenuesNotIncludedAmt05525620
IRS990ScheduleD/RevenueNotReportedAmt03
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05525620
IRS990ScheduleD/RevenueSubtotalAmt01448683
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ROUNDING 3
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GAIN REPORTED IN EXPENSE SECTION ON REPORT 5,525,620
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ROUNDING 3
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3GAIN REPORTED IN EXPENSE SECTION ON REPORT 5,525,620
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 4B
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IRS990ScheduleD/TotalRevenuePerForm990Amt06974303
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH AN EXCLUSIVE AGENT TO MANAGE A HOUSING DEVELOPMENT CONSISTING OF LAND, BUILDINGS AND OTHER IMPROVEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE GENERAL PUBLIC. THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROPERTY & LIABILITY INSU 56,705 0 0 REPAIRS MATERIAL 54,233 0 0 SERVICE COORDINATOR EXPEN 33,911 0 0 EXTERMINATION CONTRACT 27,375 0 0 UTILITIES - WATER 25,511 0 0 REPAIR CONTRACT 20,413 0 0 UTILITIES - SEWER 18,377 0 0 UTILITIES - GAS 15,309 0 0 GROUNDS CONTRACT 13,040 0 0 GARBAGE & TRASH REMOVAL 12,309 0 0 DECORATING SUPPLIES 7,903 0 0 SUPPLIES - JANITORIAL 7,537 0 0 OFFICE EXPENSE 0 6,312 0 SNOW REMOVAL 5,680 0 0 ADP FEES 0 5,154 0 TELEPHONE & ANSWERING 0 4,433 0 UNIFORMS 3,572 0 0 OTHER RENTING EXPENSE 0 3,473 0 ELEVATOR CONTRACT 3,329 0 0 EXTRAORDINARY & NON RECUR 2,384 0 0 MISCELLANEOUS OPERATING & 2,294 0 0 MISCELLANEOUS ADMINISTRAT 0 2,141 0 TRAINING & TRAVEL 0 1,899 0 HEATING/COOLING REPAIRS & 1,011 0 0 FIDELITY BOND INSURANCE 967 0 0 ADVERTISING & MARKETING 0 761 0 POSTAGE 0 667 0 MISCELLANEOUS TAXES & PER 588 0 0 PRINTING EXPENSES 0 258 0 MISCELLANEOUS TAXES, LICE 200 0 0 MISCELLANEOUS -3 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING 3 GAIN REPORTED IN EXPENSE SECTION ON REPORT -5,525,620 ROUNDING -3 GAIN REPORTED IN EXPENSE SECTION ON REPORT 5,525,620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ROUNDING 2
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 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01100973
IRS990/TotalFunctionalExpensesGrp/TotalAmt01368479
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt03098
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IRS990/TotalLiabilitiesGrp/EOYAmt03098
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05622160
IRS990/TotalProgramServiceExpensesAmt01100973
IRS990/TotalProgramServiceRevenueAmt0393966
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06974303
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt016338
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05622160
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01010 OLD HENDERSON ROAD
IRS990/USAddress/CityNm0COLUMBUS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043220
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT MCCASKILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06143229810
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EASTLAND MANOR INC
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0310918434
ReturnHeader/Filer/PhoneNum06143229810
ReturnHeader/Filer/USAddress/AddressLine1Txt01010 OLD HENDERSON ROAD
ReturnHeader/Filer/USAddress/AddressLine2Txt0ROOM/SUITE STE 1
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043220
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311526535
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COTTERMAN-WILSON INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0951 HIGH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WORTHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043085
ReturnHeader/PreparerPersonGrp/PhoneNum06147816174

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