Civic Intelligence

Covenant Manor Inc

EIN 31-1011624 • 501(c)3 • Dayton, OH

Profile

The organization owns and operates a 50 unit apartment project that provides housing for the elderly and handicapped, and families as defined in section 8 and section 202 under the department of housing and urban development (hud).

525 Versailles DriveDayton, OH 45459

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2017

Liabilities / Revenue

20th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

73rd percentile

20%

Higher net margin than 73% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

94th percentile

172%

Faster revenue growth than 94% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $855,763 (-100%) from 2016

Liabilities

Down

$0

Down $1,124,623 (-100%) from 2016

Net Assets

Up

$0

Up $268,860 (+100%) from 2016

Operations
Liabilities / Revenue20th percentileNet Margin73rd percentile

Revenue

Up

$1,318,434

Up $833,512 (+172%) from 2016

Expenses

Up

$1,049,574

Up $594,765 (+131%) from 2016

Net Income

Up

$268,860

Up $238,747 (+793%) from 2016

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $1,077,525Liabilities 2011: $1,524,650Net Assets 2011: -$447,1252011Assets 2012: $1,030,417Liabilities 2012: $1,455,367Net Assets 2012: -$424,9502012Assets 2013: $1,007,092Liabilities 2013: $1,379,868Net Assets 2013: -$372,7762013Assets 2014: $960,028Liabilities 2014: $1,285,258Net Assets 2014: -$325,2302014Assets 2015: $906,753Liabilities 2015: $1,205,726Net Assets 2015: -$298,9732015Assets 2016: $855,763Liabilities 2016: $1,124,623Net Assets 2016: -$268,8602016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2017

Assets$0
Liabilities$0
Net Assets$0
Open 2017 Filing

Operations Trend

Revenue Growth94th percentile

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

$1.5M$1.0M$500K$0Expenses 2011: $493,5232011Expenses 2012: $466,7502012Expenses 2013: $463,5472013Revenue 2014: $501,154Expenses 2014: $453,608Net Income 2014: $47,5462014Revenue 2015: $496,020Expenses 2015: $469,766Net Income 2015: $26,2542015Revenue 2016: $484,922Expenses 2016: $454,809Net Income 2016: $30,1132016Revenue 2017: $1,318,434Expenses 2017: $1,049,574Net Income 2017: $268,8602017

Highlighted filing

2017

Revenue$1,318,434
Expenses$1,049,574
Net Income$268,860
Open 2017 Filing

Filings

Most recent year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$1,318,434
Expenses
$1,049,574
Net income
$268,860
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$1.32$1.05$0.27
2016Detailed filing. Detailed filing data is available for this year.$0.86$1.12$0.27$0.48$0.45$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.91$1.21$0.30$0.50$0.47$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.96$1.29$0.33$0.50$0.45$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.38$0.37$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$1.46$0.42$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$1.52$0.45$0.49
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 8, 2017
Return Version
2016v3.0
Gross Receipts
$2,114,197
Mission and Program Overview

Mission

The organization owns and operates a 50 unit apartment project that provides housing for the elderly and handicapped, and families as defined in section 8 and section 202 under the department of housing and urban development (hud).

The organization owned and operated a 50 unit apartment project that provided housing for the elderly and handicapped, and families as defined in section 8 and section 202 under the department of housing and urban development(hud).

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$657,083$0▼ $657,083
Savings and Temporary Cash Investments$159,316$0▼ $159,316
Cash and Non-Interest-Bearing Accounts$32,316$0▼ $32,316
Accounts Receivable$6,789$0▼ $6,789
Prepaid Expenses and Deferred Charges$259$0▼ $259
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$855,763$0▼ $855,763
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,058,385$0▼ $1,058,385
Accounts Payable and Accrued Expenses$55,167$0▼ $55,167
Other Liabilities$11,071$0▼ $11,071
Total Liabilities$1,124,623$0▼ $1,124,623
Net Assets / Fund Balance
Unrestricted Net Assets$-268,860$0▲ $268,860
Total Net Assets Fund Balance$-268,860$0▲ $268,860
Total Liabilities and Net Assets / Fund Balance$855,763$0▼ $855,763
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Dr Gary YouraPresident
Roger AppleDesignated Agent
Cathy GardnerSecretary
Judy AbromowitzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$114,125
Investment Income
$1,204,309
Other Revenue
$0
Change in Net Assets
$268,860

Audited Revenue Reconciliation

Revenue per Audited Statements
$122,334
Revenue Not Reported on Financial Statements
$1,196,100
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$1,196,100
Total Revenue per Audited Statements
$122,334
Total Revenue per Form 990
$1,318,434
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,047,225
Salaries, Compensation, and Employee Benefits$2,349
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$24,102--$24,102
Insurance$17,927--$17,927
Depreciation Depletion$14,658--$14,658
Fees for Services Management$11,634--$11,634
Fees for Services Accounting$525$8,525-$9,050
Other Expenses$6,762--$6,762
Office Expenses$56$2,386-$2,442
Payroll Taxes$1,300--$1,300
Pension Plan Contributions$1,049--$1,049
Advertising$203--$203
Conferences and Meetings-$110-$110
All Other Expenses$-9,173--$-9,173
Total Functional Expenses$1,038,553$11,021$0$1,049,574

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,049,574
Expenses Not Reported on Financial Statements$928,160
Other Expense Adjustments$928,160
Expenses per Audited Statements$121,414
Total Expenses per Audited Statements$121,414
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
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
Yes
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 organization contracted with a wallick properties to manage the day to day operations of the apartment complex and the organization's accounting.”

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

“The designated agent is provided a copy of the form 990, which is prepared by the outside accountant. The return is reviewed and provided to board members and approved before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The board members sign a conflict of interest statement which is reviewed. Statements are signed annually.”

Form 990, Part VI, Section C, Line 19

“The organization makes its conflict of interest policy and governing docuemnts available to the general public by request. The entity's financial statements are available to the general public upon request or via the internet.”

Filing and Contact Details

Filer

Filer Name
Covenant Manor Inc
EIN
31-1011624
Phone
9376101555
Address
525 VERSAILLES DRIVE, DAYTON, OH 45459

Signing Officer

Name
Roger Apple
Title
Designated Agent
Phone
6148634640
Signed
2017-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Apple
Formed
1998
Legal Domicile
Oh
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Brady Ware & Schoenfeld Inc
Address
3601 RIGBY ROAD SUITE 400, DAYTON, OH 45342
Preparer
Todd R Roberts CPA
Phone
9372235247
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

“The organization sold the 50 unit hud project that was the organization's solo program during the fiscal year; therfore, they ceased operations and donated the organization's remaining assets in accordance with their bylaws to a 501(c)(3) organization, jewish federation of greater dayton, inc. (31-0537488. See schedule n.”

Form 990 Part XII Line 2C Page 12

“The organization did not change its oversight process or selection process during the tax year regarding selection of an independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“Covenant manor, inc. Has adopted accounting rules that prescribe when to recognize, and how to measure the financial statement effects of income tax positions taken, or expected to be taken, on its income tax returns. These rules require management to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. Based on that evaluation, covenant manor, inc. Only recognizes the maximum benefit of each income tax position that is more than 50% likely of being sustained. To the extent that all or a portion of the benefits of an income tax position are not recognized, a liability would be recognized for the unrecognized benefits, along with any interest and penalties that would result from disallowance of the position. Should any such penalties and interest be incurred, they would be recognized as operating expenses. Based on its review, management does not believe covenant manor, inc. Has taken any material uncertain tax positions, including any position that would place covenant manor's exempt status in jeopardy as of june 30, 2017.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“The audited financial statements were prepared in accordance with the department of housing and urban development - which required that the sale and related income and expense incurred after 9/28/2016 not be included 1,196,100.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“The audited financial statements were prepared in accordance with the department of housing and urban development - which required that the sale and related income and expense incurred after 9/28/2016 not be included 928,160.”

Raw XML AppendixShowing 400 of 436 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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IRS990/QuidProQuoContributionsInd00
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0268860
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01318362
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0159316
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt072
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0244
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0289
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0215
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0414
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt01234
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0114125
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0484678
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0495731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0500939
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0515309
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02110782
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt072
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0244
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0289
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0215
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0414
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01234
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt02110782
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0114125
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0484678
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0495731
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0500939
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0515309
IRS990ScheduleA/Total509Grp/TotalAmt02110782
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0114197
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0484922
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0496020
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0501154
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0515723
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02112016
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0928160
IRS990ScheduleD/ExpensesSubtotalAmt0121414
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesNotIncludedAmt0928160
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01196100
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01196100
IRS990ScheduleD/RevenueSubtotalAmt0122334
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COVENANT MANOR, INC. HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGEMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, COVENANT MANOR, INC. ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FROM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE COVENANT MANOR, INC. HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE COVENANT MANOR'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE AUDITED FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - WHICH REQUIRED THAT THE SALE AND RELATED INCOME AND EXPENSE INCURRED AFTER 9/28/2016 NOT BE INCLUDED 1,196,100.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2THE AUDITED FINANCIAL STATEMENTS WERE PREPARED IN ACCORDANCE WITH THE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - WHICH REQUIRED THAT THE SALE AND RELATED INCOME AND EXPENSE INCURRED AFTER 9/28/2016 NOT BE INCLUDED 928,160.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01049574
IRS990ScheduleD/TotalRevenuePerForm990Amt01318434
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0122334
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0121414
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd01
IRS990ScheduleN/EmployeeOfSuccessorInd01
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0JEWISH FEDERATION OF GREATER DAYTON INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02016-10-28
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0310537488
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0933063
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0525 VERSAILLES DRIVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0DAYTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd045459
IRS990ScheduleN/OwnerOfSuccessorInd00
IRS990ScheduleN/ReceiveCompensationInd00
IRS990ScheduleN/RequiredToNotifyAGInd01
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0PERSON(S) INVOLVED: ROGER APPLE, DESIGNATED AGENT AND CATHY GARDNER, SECTERARY
IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt1EXPLANATION OF INVOLVEMENT: ROGER APPLE AND CATHY GARDNER WERE EMPLOYEES OF JEWISH FEDERATION OF GREATER DAYTON BEFORE COVENANT MANOR TRANSFERED THE ASSETS TO JEWISH FEDERATION OF GREATER DAYTON.COVENANT MANOR'S BYLAWS STATED THAT UPON DISSOLUTION OF THE CORPORATION, THE BOARD OF TRUSTEES SHALL, AFTER PAYING OR MAKING PROVISION FOR THE PAYMENT OF ALL THE LIABILITIES OF THE CORPORATION, DISPOSE OF ALL THE ASSETS OF THE CORPORATION BY DONATING THE SAME TO THE JEWISH FEDERATION OF GREATER DAYTON, INC., OR ITS SUCCESSORS. ROGER AND CATHY WERE NOT BOARD MEMEBERS WHEN THE BYLAWS WERE ADOPTED.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2E:
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc1PART I, LINE 2E:
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION SOLD THE 50 UNIT HUD PROJECT THAT WAS THE ORGANIZATION'S SOLO PROGRAM DURING THE FISCAL YEAR; THERFORE, THEY CEASED OPERATIONS AND DONATED THE ORGANIZATION'S REMAINING ASSETS IN ACCORDANCE WITH THEIR BYLAWS TO A 501(C)(3) ORGANIZATION, JEWISH FEDERATION OF GREATER DAYTON, INC. (31-0537488. SEE SCHEDULE N.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONTRACTED WITH A WALLICK PROPERTIES TO MANAGE THE DAY TO DAY OPERATIONS OF THE APARTMENT COMPLEX AND THE ORGANIZATION'S ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DESIGNATED AGENT IS PROVIDED A COPY OF THE FORM 990, WHICH IS PREPARED BY THE OUTSIDE ACCOUNTANT. THE RETURN IS REVIEWED AND PROVIDED TO BOARD MEMBERS AND APPROVED BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT WHICH IS REVIEWED. STATEMENTS ARE SIGNED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AND GOVERNING DOCUEMNTS AVAILABLE TO THE GENERAL PUBLIC BY REQUEST. THE ENTITY'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST OR VIA THE INTERNET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR REGARDING SELECTION OF AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
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 B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990 PART XII LINE 2C PAGE 12
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd01
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd01
IRS990/TotalAssetsBOYAmt0855763
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0855763
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011021
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01038553
IRS990/TotalFunctionalExpensesGrp/TotalAmt01049574
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01124623
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01124623
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-268860
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01038553
IRS990/TotalProgramServiceRevenueAmt0114125
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt072
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01318362
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01318434
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0855763
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-268860
IRS990/UnrestrictedNetAssetsGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0525 VERSAILLES DRIVE
IRS990/USAddress/CityNm0CENTERVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045459
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A

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