Civic Intelligence

Campton Methodist Housing II Inc

990 • Fiscal year 2018 • EIN 31-1021546

Sep 01, 2017 to Aug 31, 2018 • Filed on Jul 04, 2019

480 Old Kentucky 15Campton, KY 41301

(812) 876-5478

Siviq Scores

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

Liabilities / Assets

96th percentile

1.45x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

96th percentile

3.43x

Higher debt load relative to revenue than 96% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

35th percentile

-1.6%

Higher net margin than 35% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

34th percentile

-3.0%

Faster asset growth than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

54th percentile

6.1%

Faster revenue growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$695,839

Down $21,479 (-3.0%) from 2017

Net Assets

Down

-$314,200

Down $4,758 (-1.5%) from 2017

Liabilities

Down

$1,010,039

Down $16,721 (-1.6%) from 2017

Revenue

Up

$294,829

Up $16,842 (+6.1%) from 2017

Expenses

Up

$299,587

Up $10,165 (+3.5%) from 2017

Net Income

Up

-$4,758

Up $6,677 (+58%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $891,182Liabilities 2011: $1,118,271Net Assets 2011: -$227,0892011Assets 2012: $963,210Liabilities 2012: $1,173,545Net Assets 2012: -$210,3352012Assets 2013: $826,927Liabilities 2013: $1,097,145Net Assets 2013: -$270,2182013Assets 2015: $781,016Liabilities 2015: $1,113,504Net Assets 2015: -$332,4882015Assets 2016: $745,816Liabilities 2016: $1,043,823Net Assets 2016: -$298,0072016Assets 2017: $717,318Liabilities 2017: $1,026,760Net Assets 2017: -$309,4422017Assets 2018: $695,839Liabilities 2018: $1,010,039Net Assets 2018: -$314,2002018Assets 2019: $681,167Liabilities 2019: $986,625Net Assets 2019: -$305,4582019Assets 2020: $682,515Liabilities 2020: $955,919Net Assets 2020: -$273,4042020Assets 2021: $705,706Liabilities 2021: $958,505Net Assets 2021: -$252,7992021Assets 2022: $757,421Liabilities 2022: $956,060Net Assets 2022: -$198,6392022

Highlighted filing

2018

Assets$695,839
Liabilities$1,010,039
Net Assets-$314,200

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $278,6622011Expenses 2012: $269,3612012Expenses 2013: $335,4142013Revenue 2015: $288,105Expenses 2015: $333,108Net Income 2015: -$45,0032015Revenue 2016: $257,234Expenses 2016: $268,337Net Income 2016: -$11,1032016Revenue 2017: $277,987Expenses 2017: $289,422Net Income 2017: -$11,4352017Revenue 2018: $294,829Expenses 2018: $299,587Net Income 2018: -$4,7582018Revenue 2019: $315,869Expenses 2019: $307,127Net Income 2019: $8,7422019Revenue 2020: $306,651Expenses 2020: $274,596Net Income 2020: $32,0552020Revenue 2021: $282,073Expenses 2021: $261,468Net Income 2021: $20,6052021Revenue 2022: $322,612Expenses 2022: $268,452Net Income 2022: $54,1602022

Highlighted filing

2018

Revenue$294,829
Expenses$299,587
Net Income-$4,758
Jump To
Filing Snapshot
Filing Period
Sep 1, 2017 to Aug 31, 2018
Signed
Jul 4, 2019
Return Version
2017v2.2
Gross Receipts
$294,829
Mission and Program Overview

Mission

The organization provides rental housing for low income families

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$229,229$193,096▼ $36,133
Intangible Assets$46,949$44,958▼ $1,991
Prepaid Expenses and Deferred Charges$17,747$15,451▼ $2,296
Accounts Receivable-$8,830-
Cash and Non-Interest-Bearing Accounts$17,301$1,717▼ $15,584
Savings and Temporary Cash Investments-$0-
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-
Inventories for Sale or Use-$0-
Total Assets$717,318$695,839▼ $21,479
Other Assets Total$406,092$431,787▲ $25,695
Liabilities
Mortgage Notes Payable Secured by Investment Property$998,148$972,686▼ $25,462
Accounts Payable and Accrued Expenses$21,107$30,794▲ $9,687
Other Liabilities$7,505$6,542▼ $963
Deferred Revenue-$17-
Total Liabilities$1,026,760$1,010,039▼ $16,721
Net Assets / Fund Balance
Unrestricted Net Assets$-309,442$-314,200▼ $4,758
Total Net Assets Fund Balance$-309,442$-314,200▼ $4,758
Total Liabilities and Net Assets / Fund Balance$717,318$695,839▼ $21,479

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$136,096$1,215,161$1,351,257
Land$57,000-$57,000
Other Assets Org$7,734--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Carroll AmyxPresident
Scott JohnsonVice President
BETTY KimbelloutDirector
Bill JamesDirector
Butch McWhorterDirector
Ernie WhismanDirector
Maxine BrewerDirector
Steve GillespicDirector
Susan LacyDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$227,212
Program Service Revenue
$63,763
Investment Income
$180
Other Revenue
$3,674
Change in Net Assets
$-4,758

Audited Revenue Reconciliation

Revenue per Audited Statements
$294,829
Total Revenue per Audited Statements
$294,829
Total Revenue per Form 990
$294,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$241,266
Salaries, Compensation, and Employee Benefits$58,321
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$68,245$1,151-$69,396
Interest$62,969--$62,969
Other Salaries and Wages$26,218$17,187-$43,405
Depreciation Depletion$36,133--$36,133
Office Expenses$20,071$7,590-$27,661
Fees for Services Management-$21,234-$21,234
Insurance$17,199--$17,199
Other Employee Benefits$11,019--$11,019
Payroll Taxes$3,897--$3,897
Fees for Services Accounting-$2,800-$2,800
Advertising-$2,323-$2,323
Conferences and Meetings-$1,551-$1,551
Total Functional Expenses$245,751$53,836$0$299,587

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$299,587
Total Expenses per Audited Statements$299,587
Total Expenses per Form 990$299,587
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$6,542
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Line 3: Description of Delegated Duties to Management Company

The Project was managed by Hayes-Gibson Property Services.

Form 990, Part VI, Line 11B: Form 990 Review Process

The form 990 and all schedules were presented to, reviewed by, and signed by the organization's officers before its filing with the appropriate agency.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

upon request

Filing and Contact Details

Filer

Filer Name
Campton Methodist Housing Ii Inc
EIN
31-1021546
Address
480 OLD KENTUCKY 15, CAMPTON, KY 41301

Signing Officer

Name
Carroll Amyx
Title
President
Signed
2019-07-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carroll Amyx
Formed
1980
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
CNA Tax Professionals Inc
Address
8606 Allisonville Rd Ste 120, Indianapolis, IN 46250
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The entity adopted the standard for Accounting for Uncertainty in Income Taxes, the entity recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded.

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IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017747
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015451
IRS990/PrincipalOfficerNm0Carroll Amyx
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt063763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt063763
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0208958
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0152
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0228544
IRS990/PYOtherRevenueAmt011292
IRS990/PYProgramServiceRevenueAmt057585
IRS990/PYRevenuesLessExpensesAmt0-11435
IRS990/PYSalariesCompEmpBnftPaidAmt060878
IRS990/PYTotalExpensesAmt0289422
IRS990/PYTotalRevenueAmt0277987
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-4758
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt067437
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0227212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0208958
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0205594
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0234626
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0226441
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01102831
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0180
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0152
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0150
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0240
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02802
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt03524
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt063763
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt068877
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt051490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt053239
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt054830
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0292199
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0180
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0152
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0150
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0240
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02802
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt03524
IRS990ScheduleA/InvestmentIncomeCYPct00.00250
IRS990ScheduleA/InvestmentIncomePYPct00.00320
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt03674
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03674
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99490
IRS990ScheduleA/PublicSupportPY509Pct00.99680
IRS990ScheduleA/PublicSupportTotal509Amt01395030
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0290975
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0277835
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0257084
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0287865
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0281271
IRS990ScheduleA/Total509Grp/TotalAmt01395030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0294829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0277987
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0257234
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0288105
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0284073
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01402228
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0136096
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01215161
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01351257
IRS990ScheduleD/ExpensesSubtotalAmt0299587
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt057000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt057000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03991
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1364421
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt255641
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt37734
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06542
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0294829
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The entity adopted the standard for Accounting for Uncertainty in Income Taxes, the entity recognizes a tax benefit only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit is recorded.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0193096
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0431787
IRS990ScheduleD/TotalExpensesPerForm990Amt0299587
IRS990ScheduleD/TotalLiabilityAmt06542
IRS990ScheduleD/TotalRevenuePerForm990Amt0294829
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0294829
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0299587
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Project was managed by Hayes-Gibson Property Services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 AND ALL SCHEDULES WERE PRESENTED TO, REVIEWED BY, AND SIGNED BY THE ORGANIZATION'S OFFICERS BEFORE ITS FILING WITH THE APPROPRIATE AGENCY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2upon request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

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