Civic Intelligence

Sarah Moore Home Inc

EIN 31-4379575 • 501(c)3

Profile

Sarah moore is committed to preserving the dignity and pride of our residents while providing them with comfortable and safe housing with loving, personal care and compassion.

47 East William Street43015

sarahmoorehome.com

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 2013

Liabilities / Revenue

34th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2013

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$0

Down $5,941,504 (-100%) from 2012

Liabilities

Down

$0

Down $133,145 (-100%) from 2012

Net Assets

Down

$0

Down $5,808,359 (-100%) from 2012

Revenue

$577,305

No earlier filing loaded for comparison.

Expenses

Up

$654,522

Up $114,910 (+21%) from 2012

Net Income

-$77,217

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $5,989,955Liabilities 2010: $304,477Net Assets 2010: $5,685,4782010Assets 2011: $6,073,317Liabilities 2011: $298,117Net Assets 2011: $5,775,2002011Assets 2012: $5,941,504Liabilities 2012: $133,145Net Assets 2012: $5,808,3592012Assets 2013: $0Liabilities 2013: $0Net Assets 2013: $02013

Highlighted filing

2013

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $552,9902010Expenses 2011: $547,1332011Expenses 2012: $539,6122012Revenue 2013: $577,305Expenses 2013: $654,522Net Income 2013: -$77,2172013

Highlighted filing

2013

Revenue$577,305
Expenses$654,522
Net Income-$77,217

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 13, 2014
Return Version
2013v3.0
Gross Receipts
$579,922
Mission and Program Overview

Mission

Sarah moore is committed to preserving the dignity and pride of our residents while providing them with comfortable and safe housing with loving, personal care and compassion.

Operates a 16 unit assisted living facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$4,683,323$0▼ $4,683,323
Land, Buildings, and Equipment, Net$1,041,820$0▼ $1,041,820
Cash and Non-Interest-Bearing Accounts$193,020$0▼ $193,020
Accounts Receivable$17,555$0▼ $17,555
Prepaid Expenses and Deferred Charges$414$0▼ $414
Savings and Temporary Cash Investments-$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$5,941,504$0▼ $5,941,504
Other Assets Total$5,372$0▼ $5,372
Liabilities
Tax Exempt Bond Liabilities$73,199$0▼ $73,199
Accounts Payable and Accrued Expenses$40,772$0▼ $40,772
Other Liabilities$19,174$0▼ $19,174
Total Liabilities$133,145$0▼ $133,145
Net Assets / Fund Balance
Unrestricted Net Assets$5,808,359--
Total Net Assets Fund Balance$5,808,359$0▼ $5,808,359
Total Liabilities and Net Assets / Fund Balance$5,941,504$0▼ $5,941,504
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kathie WillAdministratorPT$39,088$138,254$39,088

Board Members and Trustees

NameTitle
Deborah MartinChairman
Tim ChesserVice Chairman
Bill WilliamsBoard Member
Darlene BarnesBoard Member
Don ChenowethBoard Member
Marilyn SheetsBoard Member
Mary Lou WaldronBoard Member
Terry HillBoard Member (part Year)
Gerry EdmondsBoard Secretary
Chester HammondBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$247
Program Service Revenue
$573,071
Investment Income
$-636
Other Revenue
$4,623
All Other Contributions
$247
Change in Net Assets
$-77,217
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$367,768
Other Expenses$286,754
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$298,296--$298,296
Depreciation Depletion$46,469--$46,469
Current Officers, Directors, Trustees, and Key Employees-$39,088-$39,088
Occupancy$35,100--$35,100
Payroll Taxes$21,098--$21,098
Insurance-$10,800-$10,800
Other Employee Benefits$9,286--$9,286
Interest$9,145--$9,145
Other Expenses$8,763--$8,763
Fees for Services Other$8,250--$8,250
Advertising-$5,319-$5,319
Office Expenses$5,029--$5,029
Fees for Services Legal-$4,701-$4,701
Fees for Services Management-$3,000-$3,000
Fees for Services Accounting-$2,300-$2,300
Information Technology-$1,355-$1,355
Total Functional Expenses$587,959$66,563$0$654,522
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,240
Fundraising Direct Expenses$2,617
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

Bond Issues

BondIssuerIssuedIssue PricePurpose
A31-64000652007-09-13$8,905,000HEALTH CARE FACILITIES

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$8,905,000--$203,000

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

On august 21, 2014, the reporting organization had been acquired by oprs communities and the board of the reporting entity had been dissolved. However the form 990 was reviewed by the cfo/treasurer of oprs communities. Oprs communities has implemented a process, going forward, which includes a detail review of the form 990 by a designated board member, and then the release of the form 990 to the oprs communities board for their review. The ceo and cfo of oprs communities has approved this process.

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

In connection with any actual or possible conflict of interest, all interested persons (director, officer, etc.) must disclose the existence of any financial interest/conflict and be given the opportunity to disclose all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest/conflict and all material facts, and after any discussion with the interested person, he/she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. In addition, each interested person shall annually sign a statement which affirms that such person has read, understands, and is in compliance with the policy.

Form 990, Part VI, Section B, Line 15

Although a policy is not yet in place for the review of officer compensation, the board has been informed of such practices and is working towards developing a policy, which would include independent approval, comparability data, and contemporaneous substantiation of the decision-making process.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

EIN
31-4379575
Phone
7403629641

Signing Officer

Name
Robert B Stillman
Title
Current CFO & Treasurer, Oprs
Phone
7403629641
Signed
2014-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert B Stillman
Formed
1892
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
49
Volunteers
12

Preparer

Preparer
Bernie Ostrowski
Phone
6148493000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

Effective december 31, 2013, sarah moore home, inc. Was merged into sarah moore health care center, inc.

FORM 990, PART XI, LINE 9:

Change in fair value of interest swap 8,889. Transfer of net assets to sarah moore health care center inc -5,740,031.

Financial Statement Notes

PART X, LINE 2:

No provision has been made for income taxes since the organization is exempt from federal income taxes under code section 501(c)(3) and is classified as other than a private foundation by the internal revenue service. Management has analyzed the tax positions taken by the organization, and has concluded that as of december 31, 2013, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The organization is not currently under examination by the internal revenue service or any state or local tax authorities. The organization's federal tax returns for the years ended prior to december 31, 2010 are no longer subject to examination.

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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt021098
IRS990/PayrollTaxesGrp/TotalAmt021098
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0414
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ROBERT B STILLMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0623000
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0573071
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0573071
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt089
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0-103
IRS990/PYOtherExpensesAmt0229095
IRS990/PYOtherRevenueAmt05462
IRS990/PYProgramServiceRevenueAmt0600457
IRS990/PYRevenuesLessExpensesAmt066293
IRS990/PYSalariesCompEmpBnftPaidAmt0310517
IRS990/PYTotalExpensesAmt0539612
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0605905
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-77217
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0573071
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0FUNDRAISING
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt04870
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt05551
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01376
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03032
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt04807
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt019636
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0-636
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0-103
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt049
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02016
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt029664
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt030990
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0573071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0600457
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0635430
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0649987
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0636972
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt03095917
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0-636
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0-103
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt049
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02016
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt029664
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt030990
IRS990ScheduleA/InvestmentIncomeCYPct00.00980
IRS990ScheduleA/InvestmentIncomePYPct00.03480
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt07240
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt011319
IRS990ScheduleA/OtherIncome509Grp/TotalAmt018559
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98430
IRS990ScheduleA/PublicSupportPY509Pct00.95930
IRS990ScheduleA/PublicSupportTotal509Amt03115553
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0577941
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0606008
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0636806
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0653019
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0641779
IRS990ScheduleA/Total509Grp/TotalAmt03115553
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0584545
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0617224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0636855
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0655035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0671443
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03165102
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION HAS BEEN MADE FOR INCOME TAXES SINCE THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER CODE SECTION 501(C)(3) AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2013, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY THE INTERNAL REVENUE SERVICE OR ANY STATE OR LOCAL TAX AUTHORITIES. THE ORGANIZATION'S FEDERAL TAX RETURNS FOR THE YEARS ENDED PRIOR TO DECEMBER 31, 2010 ARE NO LONGER SUBJECT TO EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt039088
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0138254
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0KATHIE WILL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0ADMINISTRATOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt039088
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0138254
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd01
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeTerminatedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00

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