Civic Intelligence

Booth Manor of St Louis Inc

EIN 31-1569553 • 501(c)3 • St Louis, MO

Profile

Provide low-income elderly persons and handicapped persons with housing facilities and services specially designed to meet their physical, social and psychological needs and to promote their health, security, happiness and usefulness in longer living.

3133 Iowa StreetSt Louis, MO 63118

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Siviq Scores

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

Liabilities / Assets

97th percentile

1.73x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

5.34x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

10%

Higher net margin than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$295,940

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

47th percentile

2.5%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

72%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,122,984

Up $75,143 (+2.5%) from 2023

Liabilities

Up

$5,407,400

Up $5,705 (+0.1%) from 2023

Net Assets

Up

-$2,284,416

Up $69,438 (+2.9%) from 2023

Revenue

Up

$1,012,969

Up $423,103 (+72%) from 2023

Expenses

Up

$909,648

Up $38,597 (+4.4%) from 2023

Net Income

Up

$103,321

Up $384,506 (+137%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2013: $3,862,464Liabilities 2013: $5,020,067Net Assets 2013: -$1,157,6032013Assets 2014: $3,779,972Liabilities 2014: $5,001,360Net Assets 2014: -$1,221,3882014Assets 2015: $3,724,273Liabilities 2015: $5,064,232Net Assets 2015: -$1,339,9592015Assets 2016: $3,582,847Liabilities 2016: $5,036,351Net Assets 2016: -$1,453,5042016Assets 2017: $3,489,839Liabilities 2017: $5,050,694Net Assets 2017: -$1,560,8552017Assets 2018: $3,350,294Liabilities 2018: $5,032,724Net Assets 2018: -$1,682,4302018Assets 2019: $3,300,104Liabilities 2019: $5,007,372Net Assets 2019: -$1,707,2682019Assets 2020: $3,283,732Liabilities 2020: $5,044,560Net Assets 2020: -$1,760,8282020Assets 2021: $3,303,198Liabilities 2021: $5,114,368Net Assets 2021: -$1,811,1702021Assets 2022: $3,256,063Liabilities 2022: $5,328,732Net Assets 2022: -$2,072,6692022Assets 2023: $3,047,841Liabilities 2023: $5,401,695Net Assets 2023: -$2,353,8542023Assets 2024: $3,122,984Liabilities 2024: $5,407,400Net Assets 2024: -$2,284,4162024

Highlighted filing

2024

Assets$3,122,984
Liabilities$5,407,400
Net Assets-$2,284,416

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $599,0142013Revenue 2014: $541,115Expenses 2014: $604,900Net Income 2014: -$63,7852014Revenue 2015: $537,672Expenses 2015: $656,243Net Income 2015: -$118,5712015Revenue 2016: $519,426Expenses 2016: $632,971Net Income 2016: -$113,5452016Revenue 2017: $510,614Expenses 2017: $617,965Net Income 2017: -$107,3512017Revenue 2018: $519,725Expenses 2018: $641,300Net Income 2018: -$121,5752018Revenue 2019: $645,729Expenses 2019: $670,567Net Income 2019: -$24,8382019Revenue 2020: $643,739Expenses 2020: $697,299Net Income 2020: -$53,5602020Revenue 2021: $657,284Expenses 2021: $707,626Net Income 2021: -$50,3422021Revenue 2022: $618,242Expenses 2022: $879,741Net Income 2022: -$261,4992022Revenue 2023: $589,866Expenses 2023: $871,051Net Income 2023: -$281,1852023Revenue 2024: $1,012,969Expenses 2024: $909,648Net Income 2024: $103,3212024

Highlighted filing

2024

Revenue$1,012,969
Expenses$909,648
Net Income$103,321

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 23, 2025
Return Version
2023v6.0
Gross Receipts
$1,012,969
Mission and Program Overview

Mission

Provide low-income elderly persons and handicapped persons with housing facilities and services specially designed to meet their physical, social and psychological needs and to promote their health, security, happiness and usefulness in longer living.

Provide housing and service for low-income elderly persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,475,048$2,364,135▼ $110,913
Savings and Temporary Cash Investments$513,167$558,246▲ $45,079
Accounts Receivable$8,784$33,105▲ $24,321
Cash and Non-Interest-Bearing Accounts$30,129$6,737▼ $23,392
Prepaid Expenses and Deferred Charges-$3,514-
Total Assets$3,047,841$3,122,984▲ $75,143
Other Assets Total$20,713$157,247▲ $136,534
Liabilities
Mortgage Notes Payable Secured by Investment Property$4,970,200$4,970,200→ $0
Accounts Payable and Accrued Expenses$409,182$414,732▲ $5,550
Other Liabilities$19,216$19,427▲ $211
Deferred Revenue$3,097$3,041▼ $56
Total Liabilities$5,401,695$5,407,400▲ $5,705
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,353,854$-2,284,416▲ $69,438
Total Net Assets Fund Balance$-2,353,854$-2,284,416▲ $69,438
Total Liabilities and Net Assets / Fund Balance$3,047,841$3,122,984▲ $75,143

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,115,037$3,297,229$5,412,266
Land$201,415-$201,415
Equipment$35,978$49,109$85,087
Other Land Buildings$11,705$12,087$23,792
Other Assets Org$135,565--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Steven M HowardFormer Vice President$81,853$81,853
David HarveyTreasurer$67,348$67,348
Robert MuellerTrustee$60,955$60,955
Robert WebsterFormer Trustee$60,955$60,955
F Bradford BaileyFormer President$56,008$56,008
Renea SmithFormer Asst Secretary$44,132$44,132
Dan JenningsAsst Secretary$39,574$39,574
Julie a TrappAsst Treasurer$38,606$38,606
Evelyn a DiazPresident$31,736$31,736

Board Members and Trustees

NameTitle
Kenneth G HodderChairman
Thomas C LoudenVice President
Johanna PookTrustee
James McdowellFormer Asst Treasurer
Bramwell E HigginsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$441,384
Program Service Revenue
$231,521
Investment Income
$12,700
Other Revenue
$327,364
Change in Net Assets
$103,321

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,012,969
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,012,969
Total Revenue per Form 990
$1,012,969
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$757,450
Salaries, Compensation, and Employee Benefits$152,198
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$341,200$10,784-$351,984
Depreciation Depletion$143,031--$143,031
Other Salaries and Wages$47,837$58,159-$105,996
Office Expenses$54,207$18,380-$72,587
Insurance$41,453--$41,453
Other Employee Benefits$38,549--$38,549
Fees for Services Management-$34,918-$34,918
Fees for Services Accounting-$19,266-$19,266
Payroll Taxes$7,653--$7,653
Travel-$646-$646
Advertising-$567-$567
Other Expenses$44$7,113-$44
Conferences and Meetings-$36-$36
Total Functional Expenses$759,779$149,869$0$909,648

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$909,648
Total Expenses per Audited Statements$909,648
Total Expenses per Form 990$909,648
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
Tenant Deposits Held in Trust$19,427
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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

Line 3 explanation - the project entered into a management agreement with lenzy hayes, inc., whereby in return for providing management services to the project.

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

Line 11b explanation - the form 990 is reviewed and approved by the board of directors prior to it being filed.

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

Booth manor of st. Louis, inc. Is an affiliate of salvation army. The conflict of interest policy of the salvation army governs the actions of directors and trustees of booth manor of st. Louis, inc. The following is a description of salvation armys conflict of interest policy: in order to avoid any appearance that the judgment of a salvation army officer or employee has been influenced, it is the policy of the salvation army that salvation army officers, employees, members or their immediate family (spouse, children and parents) and other household members will not solicit or accept, directly or indirectly, any money, valuables, or favors from any person in circumstances which may affect, or appear to influence the officers or employees business judgment, including from any person who is or seeks to be a vendor of goods or services including consultants, to the salvation army (referred to in this policy as vendors). No salvation army officer or employee will accept employment by, or act as a consultant to, any vendor. No salvation army officer or employee or member of the immediate family or member of the household of any officer or employee, shall serve as a director or officer of, or have any financial interest in, any vendor, or accept any business opportunities, commissions, or other financial arrangements that are offered by vendors, or engage in any other conduct with vendors that might appear to compromise the officers or employees judgment or loyalty to the salvation army. For the sake of clarity, it shall not be a violation of this policy for officers or employees to receive from a vendor (a) legitimate business related meals or (b) entertainment, gifts or favors with an insubstantial or nominal value unless there is a reasonable possibility the item could be construed as quid pro quo for the retention of the vendor. Implementation: all salvation army officers will receive a copy of the foregoing policy. Such officers are also subject to various international orders and regulations, including the orders and regulations for the officers of the salvation army, which reinforce such policy and, in certain cases, impose more stringent requirements. Failure by a salvation army officer to comply with the policy or such orders and regulations will result in discipline, up to and including termination. The foregoing policy will also be included in the salvation army central territory employee manual, and all employees of the salvation army must sign a statement acknowledging receipt of, and agreeing to comply with, the policies in such manual. Any failure by an employee to comply with the policy will result in discipline by the salvation army, up to and including termination.

Form 990, Part VI, Section C, Line 19

Booth manor, inc. Makes its governing documents, conflict of interest policy and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Booth Manor of St Louis Inc
EIN
31-1569553
Phone
3146463000
Address
3133 IOWA STREET, ST LOUIS, MO 63118

Signing Officer

Name
Bramwell E Higgins
Title
Secretary
Phone
3146563000
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bramwell E Higgins
Formed
1997
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
Cna Tax Professionals Inc
Address
10475 CROSSPOINT BOULEVARD SUITE, 200, INDIANAPOLIS, IN 46256
Preparer
Abigail P Ray Ea
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Fin 48 (asc 740) footnote schedule d, part x, line 2 the corporation qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes is recognized in the financial statements. It is exempt from income taxes under the provisions of section 501(a) of the code. In the event the corporation was to lose its tax exempt status, income tax expense for the tax reporting entity would include federal and state taxes currently payable and deferred taxes arising from temporary differences between income for financial reporting and income tax purposes. No such differences existed as of september 30, 2024 and 2023. The corporation 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. Federal and state tax authorities (if applicable) generally have the right to examine and audit the previous three years of tax returns filed.

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