Civic Intelligence

Indiana Primary Health Care Assoc Inc.

990 • Fiscal year 2014 • EIN 31-1068777

Apr 01, 2013 to Mar 31, 2014 • Filed on Feb 13, 2015

429 N Pennsylvania St Suite 33346204

(317) 630-0845

Siviq Scores

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

Liabilities / Assets

69th percentile

0.32x

Higher debt load relative to assets than 69% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

56th percentile

0.15x

Higher debt load relative to revenue than 56% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

54th percentile

3.8%

Higher net margin than 54% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$143,283

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 7.5% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

52nd percentile

2.5%

Faster asset growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$894,646

Up $21,801 (+2.5%) from 2013

Net Assets

Up

$607,861

Up $73,082 (+14%) from 2013

Liabilities

Down

$286,785

Down $51,281 (-15%) from 2013

Revenue

$1,907,972

No earlier filing loaded for comparison.

Expenses

Up

$1,834,890

Up $110,896 (+6.4%) from 2013

Net Income

$73,082

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $537,931Liabilities 2011: $100,998Net Assets 2011: $436,9332011Assets 2012: $551,902Liabilities 2012: $137,109Net Assets 2012: $414,7932012Assets 2013: $872,845Liabilities 2013: $338,066Net Assets 2013: $534,7792013Assets 2014: $894,646Liabilities 2014: $286,785Net Assets 2014: $607,8612014Assets 2015: $977,851Liabilities 2015: $232,133Net Assets 2015: $745,7182015Assets 2016: $1,205,575Liabilities 2016: $418,450Net Assets 2016: $787,1252016Assets 2017: $1,145,115Liabilities 2017: $305,854Net Assets 2017: $839,2612017Assets 2018: $1,156,245Liabilities 2018: $201,875Net Assets 2018: $954,3702018Assets 2019: $1,562,479Liabilities 2019: $250,542Net Assets 2019: $1,311,9372019Assets 2020: $1,622,211Liabilities 2020: $241,397Net Assets 2020: $1,380,8142020Assets 2021: $1,677,813Liabilities 2021: $286,244Net Assets 2021: $1,391,5692021Assets 2022: $2,546,350Liabilities 2022: $1,013,955Net Assets 2022: $1,532,3952022Assets 2023: $2,320,139Liabilities 2023: $774,519Net Assets 2023: $1,545,6202023Assets 2024: $2,548,721Liabilities 2024: $819,699Net Assets 2024: $1,729,0222024Assets 2025: $3,406,238Liabilities 2025: $1,167,774Net Assets 2025: $2,238,4642025

Highlighted filing

2014

Assets$894,646
Liabilities$286,785
Net Assets$607,861

Operations Trend

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

$6.0M$4.0M$2.0M$0Expenses 2011: $1,834,1912011Expenses 2012: $1,570,0862012Expenses 2013: $1,723,9942013Revenue 2014: $1,907,972Expenses 2014: $1,834,890Net Income 2014: $73,0822014Revenue 2015: $1,813,981Expenses 2015: $1,676,124Net Income 2015: $137,8572015Revenue 2016: $2,182,831Expenses 2016: $2,141,424Net Income 2016: $41,4072016Revenue 2017: $2,713,936Expenses 2017: $2,661,800Net Income 2017: $52,1362017Revenue 2018: $2,819,978Expenses 2018: $2,704,869Net Income 2018: $115,1092018Revenue 2019: $3,090,071Expenses 2019: $2,732,504Net Income 2019: $357,5672019Revenue 2020: $2,608,376Expenses 2020: $2,539,499Net Income 2020: $68,8772020Revenue 2021: $2,882,143Expenses 2021: $2,871,388Net Income 2021: $10,7552021Revenue 2022: $3,828,591Expenses 2022: $3,687,765Net Income 2022: $140,8262022Revenue 2023: $3,714,640Expenses 2023: $3,701,415Net Income 2023: $13,2252023Revenue 2024: $3,524,545Expenses 2024: $3,341,487Net Income 2024: $183,0582024Revenue 2025: $5,261,247Expenses 2025: $4,751,805Net Income 2025: $509,4422025

Highlighted filing

2014

Revenue$1,907,972
Expenses$1,834,890
Net Income$73,082
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Feb 13, 2015
Return Version
2013v4.0
Gross Receipts
$1,907,972
Mission and Program Overview

Mission

To advocate for access to quality primary health care for all those uninsured and under insured residing in indiana and to support the growth and development of community-oriented primary care and population health initiatives.

To advocate for access to quality primary health care for all those uninsured and under insured residing in Indiana and to support the growth and development of community-oriented primary care initiatives.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$529,899$437,775▼ $92,124
Cash and Non-Interest-Bearing Accounts$22,719$73,138▲ $50,419
Accounts Receivable$2,895$43,938▲ $41,043
Land, Buildings, and Equipment, Net$10,499$13,550▲ $3,051
Prepaid Expenses and Deferred Charges$6,833$6,244▼ $589
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$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$872,845$894,646▲ $21,801
Other Assets Total$300,000$320,001▲ $20,001
Liabilities
Deferred Revenue$239,275$164,013▼ $75,262
Accounts Payable and Accrued Expenses$98,791$122,772▲ $23,981
Total Liabilities$338,066$286,785▼ $51,281
Net Assets / Fund Balance
Unrestricted Net Assets$534,779$607,861▲ $73,082
Total Net Assets Fund Balance$534,779$607,861▲ $73,082
Total Liabilities and Net Assets / Fund Balance$872,845$894,646▲ $21,801

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,550$118,744$132,294
Other Assets Org$320,001--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Philip L MorphewCEOFT$122,720$20,563$143,283
Don SchoolcraftDirector of OperFT$75,219$12,603$87,822

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,756,809
Program Service Revenue
$113,114
Investment Income
$1,512
Other Revenue
$36,537
All Other Contributions
$386,404
Change in Net Assets
$73,082

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,907,972
Total Revenue per Audited Statements
$1,907,972
Total Revenue per Form 990
$1,907,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,179,763
Other Expenses$655,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$678,469$61,015-$739,484
Current Officers, Directors, Trustees, and Key Employees$192,588$15,705-$208,293
Other Employee Benefits$116,478$11,659-$128,137
Occupancy$79,114$10,164-$89,278
Travel$75,343$6,509-$81,852
Payroll Taxes$64,778$8,402-$73,180
Office Expenses$28,805$5,229-$34,034
Pension Plan Contributions$28,120$2,549-$30,669
Fees for Services Accounting$13,114$1,854-$14,968
Insurance$11,474$1,174-$12,648
Advertising$11,057$902-$11,959
Other Expenses$7,771$1,690-$9,461
Conferences and Meetings$751$5,470-$6,221
Fees for Services Legal$3,599$1,223-$4,822
Depreciation Depletion$1,394$2,911-$4,305
All Other Expenses-$1,259-$1,259
Interest-$163-$163
Total Functional Expenses$1,558,809$276,081$0$1,834,890

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,834,890
Total Expenses per Audited Statements$1,834,890
Total Expenses per Form 990$1,834,890
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
Yes
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
Backup withholding compliance
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
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
No

Governance Explanations

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

Indiana Primary Health Care Association, Inc.'s Form 990 and all related schedules, statements and attachments are reviewed by the Chairman of the Finance Committee and then presented and approved by the Finance Committee and the Board of Directors prior to filing these tax returns with the Internal Revenue Service.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Indiana Primary Health Care Association, Inc.'s conflict of interest statement is reviewed annually and each Board member must complete a form declaring any conflicts. On every vote the Chairperson of the Board of Directors gives members an opportunity to register their vote as an abstention due to conflict of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Indiana Primary Health Care Association, Inc.'s Board of Directors' Personnel Committee addresses the general wage structure which would cover all employees. They review comparative wage data from local sources and from other Primary Care Associations from around the nation in determining the wage structure. The actual compensation level for the CEO is determined by the Executive Committee of the Board without staff involvement.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Indiana Primary Health Care Association, Inc.'s Board of Director's Personnel Committee addresses the general wage structure which covers all other employees. They review comparative wage data from local sources and from other Primary Care Associations from around the nation in determining the wage structure.

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

Indiana Primary Health Care Association, Inc. makes its governing documents, conflict of interest policy and financial statements, as applicable, available to the public upon written request made to the attention of our Chief Executive Officer and received at our corporate office address.

Filing and Contact Details

Filer

EIN
31-1068777
Phone
3176300845

Signing Officer

Name
Philip L Morphew
Title
CEO
Signed
2015-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Philip L Morphew
Formed
1982
Legal Domicile
In
Voting Board Members
17
Independent Board Members
17
Employees
19
Volunteers
17

Preparer

Preparer
Rickey Roysdon CPA
Phone
3175721130
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: The primary goal of the STAR (Strengthen * Transform * Adapt * Replicate) Community Health Centers Initiative (The STAR Initiative) is to build innovative, scalable, and sustainable CHCs in order to succeed in a rapidly changing environment. The STAR Initiative is a three-year quality improvement program focused on strengthening the financial operations of community health centers. The quality improvement areas include: cross functional team decision making, revenue cycle optimization, increasing operational efficiencies, and improving access to capital. The program is funded by The Kresge Foundation.

Financial Statement Notes

Part X : FIN48 Footnote

Indiana Primary Health Care Association, Inc. (IPHCA) has been granted an exemption from income taxes as a not-for-profit organization under Section 501(c)(3) of the Internal Revenue Code; therefore, no expense or liability for income taxes has been recognized in the accompanying financial statements. Management believes that IPHCA has adequately addressed all relevant tax positions and that there are no unrecorded tax liabilities. IPHCA believes it is no longer subject to income tax examination for years prior to 2010.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Past Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt18Dir of Oper
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IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3Dues & subscriptions
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IRS990/PrincipalOfficerNm0Philip L Morphew
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IRS990/ProgramServiceRevenueGrp/Desc0Conference Registration
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0113114
IRS990/ProgSrvcAccomActy2Grp/Desc0Provide development, monitoring, technical assistance and evaluation services to sites funded through the tobacco settlement monies. Also to provide information regarding shortage designation areas of medically under served population.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0498192
IRS990/ProgSrvcAccomActy3Grp/Desc0The primary goal of the STAR (Strengthen * Transform * Adapt * Replicate) Community Health Centers Initiative (The STAR Initiative) is to build innovative, scalable, and sustainable CHCs in order to succeed in a rapidly changing environment. The STAR Initiative is a three-year quality improvement program focused on strengthening the financial operations of community health centers. The quality improvement areas include: cross functional team decision making, revenue cycle optimization, increasing operational efficiencies, and improving access to capital. The program is funded by The Kresge Foundation.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0182694
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IRS990/PYContributionsGrantsAmt01742836
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IRS990/PYInvestmentIncomeAmt01234
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.41$1.17$2.24$5.26$4.75$0.51
2024Detailed filing. Detailed filing data is available for this year.$2.55$0.82$1.73$3.52$3.34$0.18
2023Detailed filing. Detailed filing data is available for this year.$2.32$0.77$1.55$3.71$3.70$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.55$1.01$1.53$3.83$3.69$0.14
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.29$1.39$2.88$2.87$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.62$0.24$1.38$2.61$2.54$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.56$0.25$1.31$3.09$2.73$0.36
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.20$0.95$2.82$2.70$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.15$0.31$0.84$2.71$2.66$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.21$0.42$0.79$2.18$2.14$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.98$0.23$0.75$1.81$1.68$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.29$0.61$1.91$1.83$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.34$0.53$1.72
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.14$0.41$1.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.54$0.10$0.44$1.83