Civic Intelligence

Westhaven Inc.

990 • Fiscal year 2018 • EIN 34-1398141

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 09, 2019

220 Sprigg StreetNorth Baltimore, OH 45872

(614) 451-2151

Siviq Scores

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

Liabilities / Assets

95th percentile

1.28x

Higher debt load relative to assets than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

95th percentile

4.63x

Higher debt load relative to revenue than 95% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

19th percentile

-12%

Higher net margin than 19% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

29th percentile

-3.6%

Faster asset growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

62nd percentile

9.7%

Faster revenue growth than 62% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,504,782

Down $56,889 (-3.6%) from 2017

Net Assets

Down

-$427,810

Down $49,668 (-13%) from 2017

Liabilities

Down

$1,932,592

Down $7,221 (-0.4%) from 2017

Revenue

Up

$416,991

Up $36,746 (+9.7%) from 2017

Expenses

Down

$466,659

Down $6,856 (-1.4%) from 2017

Net Income

Up

-$49,668

Up $43,602 (+47%) from 2017

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $709,398Liabilities 2011: $1,122,668Net Assets 2011: -$413,2702011Assets 2012: $653,501Liabilities 2012: $1,136,449Net Assets 2012: -$482,9482012Assets 2013: $583,778Liabilities 2013: $1,090,518Net Assets 2013: -$506,7402013Assets 2015: $1,023,845Liabilities 2015: $1,304,450Net Assets 2015: -$280,6052015Assets 2016: $1,927,487Liabilities 2016: $2,212,359Net Assets 2016: -$284,8722016Assets 2017: $1,561,671Liabilities 2017: $1,939,813Net Assets 2017: -$378,1422017Assets 2018: $1,504,782Liabilities 2018: $1,932,592Net Assets 2018: -$427,8102018Assets 2019: $1,471,328Liabilities 2019: $1,911,149Net Assets 2019: -$439,8212019Assets 2020: $1,534,314Liabilities 2020: $1,899,021Net Assets 2020: -$364,7072020Assets 2022: $1,454,780Liabilities 2022: $1,873,928Net Assets 2022: -$419,1482022

Highlighted filing

2018

Assets$1,504,782
Liabilities$1,932,592
Net Assets-$427,810

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $352,7172011Expenses 2012: $455,6302012Revenue 2013: $402,015Expenses 2013: $425,807Net Income 2013: -$23,7922013Revenue 2015: $399,288Expenses 2015: $425,562Net Income 2015: -$26,2742015Revenue 2016: $380,495Expenses 2016: $430,189Net Income 2016: -$49,6942016Revenue 2017: $380,245Expenses 2017: $473,515Net Income 2017: -$93,2702017Revenue 2018: $416,991Expenses 2018: $466,659Net Income 2018: -$49,6682018Revenue 2019: $453,900Expenses 2019: $465,911Net Income 2019: -$12,0112019Revenue 2020: $448,157Expenses 2020: $496,709Net Income 2020: -$48,5522020Revenue 2022: $476,750Expenses 2022: $507,412Net Income 2022: -$30,6622022

Highlighted filing

2018

Revenue$416,991
Expenses$466,659
Net Income-$49,668
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 9, 2019
Return Version
2018v3.1
Gross Receipts
$416,991
Mission and Program Overview

Mission

Providing elderly persons and handicapped persons with housing facilities and services specially designed to meet their needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,276,689$1,219,896▼ $56,793
Savings and Temporary Cash Investments$256,390$245,727▼ $10,663
Cash and Non-Interest-Bearing Accounts$3,178$16,030▲ $12,852
Prepaid Expenses and Deferred Charges$6,052$6,223▲ $171
Accounts Receivable$5,631$2,805▼ $2,826
Total Assets$1,561,671$1,504,782▼ $56,889
Other Assets Total$13,731$14,101▲ $370
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,487,241$1,465,551▼ $21,690
Other Liabilities$400,165$413,612▲ $13,447
Accounts Payable and Accrued Expenses$51,695$53,387▲ $1,692
Deferred Revenue$712$42▼ $670
Total Liabilities$1,939,813$1,932,592▼ $7,221
Net Assets / Fund Balance
Unrestricted Net Assets$-378,142$-427,810▼ $49,668
Total Net Assets Fund Balance$-378,142$-427,810▼ $49,668
Total Liabilities and Net Assets / Fund Balance$1,561,671$1,504,782▼ $56,889

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$873,453$739,850$1,613,303
Other Land Buildings$282,479$139,317$421,796
Land$62,944-$62,944
Equipment$1,020$37,683$38,703
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rollie AbelPresident
Bill HarrisTrustee
Linda JacksonTrustee
Phil WaltonTrustee
Pam WilsonSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$254,374
Program Service Revenue
$158,282
Investment Income
$796
Other Revenue
$3,539
Change in Net Assets
$-49,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$416,991
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$416,991
Total Revenue per Form 990
$416,991
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$466,659
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$184,553--$184,553
Depreciation Depletion$56,793--$56,793
Fees for Services Other$43,482--$43,482
Office Expenses$42,885--$42,885
Fees for Services Management-$25,508-$25,508
Interest-$12,814-$12,814
Fees for Services Accounting-$12,768-$12,768
Conferences and Meetings$1,126$1,789-$2,915
Advertising$1,926--$1,926
Other Expenses$1,811--$1,811
Travel$604--$604
Insurance$49--$49
Fees for Services Legal-$45-$45
Total Functional Expenses$413,735$52,924$0$466,659

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$466,659
Total Expenses per Audited Statements$466,659
Total Expenses per Form 990$466,659
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
Residual Notes Payable$388,936
Deferred Developer Fee$12,700
Deposits$11,976
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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

Westhaven, inc. Delegated control over management duties to national church residences. The duties of national church residences include planning and executing the financial operations and supervising the exempt operations.

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

The form 990 is reviewed by the president before the return is filed.

Form 990, Part VI, Section C, Line 18

Form 1023 and form 990 are available upon request.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request.

Form 990, Part VI, Line 15

There are no paid employees at this organization. The board of directors works on strictly a volunteer basis. All paid employees that work at this facility are hired by the management company, national church residences.

Filing and Contact Details

Filer

Filer Name
Westhaven Inc
EIN
34-1398141
Phone
6144512151
Address
220 SPRIGG STREET, NORTH BALTIMORE, OH 45872
Doing Business As
Westhaven

Signing Officer

Name
Rollie Abel
Title
President
Phone
6144512151
Signed
2019-10-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rollie Abel
Formed
1983
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Plante & Moran Pllc
Address
250 S HIGH ST SUITE 100, COLUMBUS, OH 43215
Preparer
Bernie Ostrowski
Phone
6148493000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The management company, national church residences, assumes responsibility for the oversight of the audit and the selection of the independent accountant.

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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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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0346
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0117
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0108
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt01101
IRS990ScheduleA/InvestmentIncomeCYPct00.00050
IRS990ScheduleA/InvestmentIncomePYPct00.00050
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99950
IRS990ScheduleA/PublicSupportPY509Pct00.99950
IRS990ScheduleA/PublicSupportTotal509Amt02048605
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0416195
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0411099
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0415281
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0413450
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0392580
IRS990ScheduleA/Total509Grp/TotalAmt02048605
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0416541
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0411442
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0415468
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0413567
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0392688
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02049706
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0873453
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0739850
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01613303
IRS990ScheduleD/EquipmentGrp/BookValueAmt01020
IRS990ScheduleD/EquipmentGrp/DepreciationAmt037683
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038703
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0466659
IRS990ScheduleD/LandGrp/BookValueAmt062944
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt062944
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0282479
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0139317
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0421796
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011976
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1388936
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt212700
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1RESIDUAL NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED DEVELOPER FEE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0416991
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01219896
IRS990ScheduleD/TotalExpensesPerForm990Amt0466659
IRS990ScheduleD/TotalLiabilityAmt0413612
IRS990ScheduleD/TotalRevenuePerForm990Amt0416991
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0416991
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0466659
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WESTHAVEN, INC. DELEGATED CONTROL OVER MANAGEMENT DUTIES TO NATIONAL CHURCH RESIDENCES. THE DUTIES OF NATIONAL CHURCH RESIDENCES INCLUDE PLANNING AND EXECUTING THE FINANCIAL OPERATIONS AND SUPERVISING THE EXEMPT OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS REVIEWED BY THE PRESIDENT BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 1023 AND FORM 990 ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE MANAGEMENT COMPANY, NATIONAL CHURCH RESIDENCES, ASSUMES RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND THE SELECTION OF THE INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE ARE NO PAID EMPLOYEES AT THIS ORGANIZATION. THE BOARD OF DIRECTORS WORKS ON STRICTLY A VOLUNTEER BASIS. ALL PAID EMPLOYEES THAT WORK AT THIS FACILITY ARE HIRED BY THE MANAGEMENT COMPANY, NATIONAL CHURCH RESIDENCES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, LINE 15
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0DEFIANCE SENIOR CITIZENS HOUSING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1RIVERVIEW TERRACE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0341367133
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1341559231
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SENIOR HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SENIOR HOUSING
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01602 EAST SECOND ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt1120 EAST MAUMEE AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0DEFIANCE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1NAPOLEON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd043512
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd143545
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01561671
IRS990/TotalAssetsEOYAmt01504782
IRS990/TotalAssetsGrp/BOYAmt01561671
IRS990/TotalAssetsGrp/EOYAmt01504782
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0254374
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052924
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0413735

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