Civic Intelligence

Booth Manor Inc.

990 • Fiscal year 2014 • EIN 35-1894464

Oct 01, 2013 to Sep 30, 2014 • Filed on Jun 02, 2015

3100 North Meridian Street46208

(847) 294-2154

Siviq Scores

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

Liabilities / Assets

98th percentile

1.75x

Higher debt load relative to assets than 98% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

7.95x

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

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

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

88th percentile

$181,098

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 40.7% of source-year revenue.

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

Asset Growth

29th percentile

-2.7%

Faster asset growth than 29% 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

Down

$2,019,139

Down $55,413 (-2.7%) from 2013

Net Assets

Down

-$1,518,988

Down $54,701 (-3.7%) from 2013

Liabilities

Down

$3,538,127

Down $712 (-0.0%) from 2013

Revenue

$445,027

No earlier filing loaded for comparison.

Expenses

Up

$499,728

Up $34,562 (+7.4%) from 2013

Net Income

-$54,701

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$2.0M$0-$2.0M-$4.0MAssets 2013: $2,074,552Liabilities 2013: $3,538,839Net Assets 2013: -$1,464,2872013Assets 2014: $2,019,139Liabilities 2014: $3,538,127Net Assets 2014: -$1,518,9882014Assets 2015: $1,937,437Liabilities 2015: $3,589,237Net Assets 2015: -$1,651,8002015Assets 2016: $1,840,952Liabilities 2016: $3,613,560Net Assets 2016: -$1,772,6082016Assets 2017: $1,772,962Liabilities 2017: $3,631,494Net Assets 2017: -$1,858,5322017Assets 2019: $1,584,898Liabilities 2019: $3,728,217Net Assets 2019: -$2,143,3192019Assets 2020: $1,574,106Liabilities 2020: $3,695,034Net Assets 2020: -$2,120,9282020Assets 2021: $1,499,788Liabilities 2021: $3,646,405Net Assets 2021: -$2,146,6172021Assets 2022: $1,408,783Liabilities 2022: $3,633,821Net Assets 2022: -$2,225,0382022Assets 2024: $1,276,872Liabilities 2024: $3,609,671Net Assets 2024: -$2,332,7992024

Highlighted filing

2014

Assets$2,019,139
Liabilities$3,538,127
Net Assets-$1,518,988

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2013: $465,1662013Revenue 2014: $445,027Expenses 2014: $499,728Net Income 2014: -$54,7012014Revenue 2015: $413,889Expenses 2015: $546,701Net Income 2015: -$132,8122015Revenue 2016: $396,731Expenses 2016: $517,539Net Income 2016: -$120,8082016Revenue 2017: $356,760Expenses 2017: $442,684Net Income 2017: -$85,9242017Revenue 2019: $387,240Expenses 2019: $513,088Net Income 2019: -$125,8482019Revenue 2020: $415,188Expenses 2020: $392,797Net Income 2020: $22,3912020Revenue 2021: $427,132Expenses 2021: $452,821Net Income 2021: -$25,6892021Revenue 2022: $479,197Expenses 2022: $557,618Net Income 2022: -$78,4212022Revenue 2024: $508,992Expenses 2024: $588,636Net Income 2024: -$79,6442024

Highlighted filing

2014

Revenue$445,027
Expenses$499,728
Net Income-$54,701
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Jun 2, 2015
Return Version
2013v4.0
Gross Receipts
$445,027
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.

LOW-INCOME HOUSING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,013,515$1,915,235▼ $98,280
Savings and Temporary Cash Investments$19,056$55,487▲ $36,431
Cash and Non-Interest-Bearing Accounts$27,053$28,952▲ $1,899
Accounts Receivable$1,934$6,626▲ $4,692
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,074,552$2,019,139▼ $55,413
Other Assets Total$12,994$12,839▼ $155
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,517,200$3,517,200→ $0
Other Liabilities$13,186$12,665▼ $521
Accounts Payable and Accrued Expenses$8,453$6,620▼ $1,833
Deferred Revenue-$1,642-
Total Liabilities$3,538,839$3,538,127▼ $712
Net Assets / Fund Balance
Unrestricted Net Assets$-1,464,287$-1,518,988▼ $54,701
Total Net Assets Fund Balance$-1,464,287$-1,518,988▼ $54,701
Total Liabilities and Net Assets / Fund Balance$2,074,552$2,019,139▼ $55,413

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,853,680$1,594,918$3,448,598
Other Land Buildings$11,600$152,321$163,921
Land$49,955-$49,955
Compensation and Service Providers

Employees

NameTitleOtherTotal
E Randall PolsleyAss. Treasurer$75,304$75,304
Paul R SeilerPresident$74,625$74,625
Merle HeatwoleVice President$69,228$69,228
Jeffrey SmithAss. Secretary$66,091$66,091
Richard T AmickTreasurer$64,482$64,482
Paul D SmithDirector$60,293$60,293
John TurnerDirector$58,598$58,598

Board Members and Trustees

NameTitle
David JeffreyChairman
Bramwell E HigginsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$185,533
Program Service Revenue
$209,607
Investment Income
$28
Other Revenue
$49,859
Change in Net Assets
$-54,701

Audited Revenue Reconciliation

Revenue per Audited Statements
$445,027
Total Revenue per Audited Statements
$445,027
Total Revenue per Form 990
$445,027
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$393,843
Salaries, Compensation, and Employee Benefits$105,885
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$147,012--$147,012
Depreciation Depletion$102,550--$102,550
Other Salaries and Wages$90,267--$90,267
Office Expenses$77,752--$77,752
Fees for Services Management-$33,357-$33,357
Insurance$24,985--$24,985
Other Employee Benefits$7,838--$7,838
Payroll Taxes$7,780--$7,780
Fees for Services Accounting$4,100--$4,100
Other Expenses$2,280--$2,280
Fees for Services Legal$1,773--$1,773
Advertising$34--$34
Total Functional Expenses$466,371$33,357$0$499,728

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$499,728
Total Expenses per Audited Statements$499,728
Total Expenses per Form 990$499,728
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 Deposits Held in Trust$12,665
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
Yes
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 is managed by Lenzy Hayes, Inc.

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

form 990 was presented, reviewed and approved by board of directors.

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

upon request.

Filing and Contact Details

Filer

EIN
35-1894464
Phone
8472942154

Signing Officer

Name
Bramwell E Higgins
Title
Secretary
Signed
2015-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Seiler
Formed
1992
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Preparer
Xiaolin Shi CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The entity adopted the FASB 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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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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IRS990/OtherRevenueMiscGrp/BusinessCd0454210
IRS990/OtherRevenueMiscGrp/BusinessCd1531110
IRS990/OtherRevenueMiscGrp/Desc0LAUNDRY & VENDING
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02200
IRS990/OtherRevenueMiscGrp/ExclusionAmt147659
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt147659
IRS990/OtherRevenueTotalAmt049859
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt090267
IRS990/OtherSalariesAndWagesGrp/TotalAmt090267
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt07780
IRS990/PayrollTaxesGrp/TotalAmt07780
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0PAUL SEILER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/Desc0TENANT RENT & CHARGES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0209607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0209607
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0192868
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt025
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0358680
IRS990/PYOtherRevenueAmt015852
IRS990/PYProgramServiceRevenueAmt0200932
IRS990/PYRevenuesLessExpensesAmt0-55489
IRS990/PYSalariesCompEmpBnftPaidAmt0106486
IRS990/PYTotalExpensesAmt0465166
IRS990/PYTotalRevenueAmt0409677
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-54701
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0209607
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019056
IRS990/SavingsAndTempCashInvstGrp/EOYAmt055487
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0185533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0192868
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0195754
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0173924
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0748079
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt028
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt048
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt057
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0209
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0209607
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0200932
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0189567
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0213652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0358808
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01172566
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt025
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt051
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt048
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt057
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0209
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt049859
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt015877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt04457
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt02446
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01861
IRS990ScheduleA/OtherIncome509Grp/TotalAmt074500
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96260
IRS990ScheduleA/PublicSupportPY509Pct00.98540
IRS990ScheduleA/PublicSupportTotal509Amt01920645
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0395140
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0393800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0385321
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0387576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0358808
IRS990ScheduleA/Total509Grp/TotalAmt01920645
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0445027
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0409702
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0389829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0390070
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0360726
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01995354
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01853680
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01594918
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03448598
IRS990ScheduleD/ExpensesSubtotalAmt0499728
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt049955
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt049955
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011600
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0152321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0163921
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012665
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS HELD IN TRUST
IRS990ScheduleD/RevenueSubtotalAmt0445027
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The entity adopted the FASB 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/TotalBookValueLandBuildingsAmt01915235
IRS990ScheduleD/TotalExpensesPerForm990Amt0499728
IRS990ScheduleD/TotalLiabilityAmt012665
IRS990ScheduleD/TotalRevenuePerForm990Amt0445027
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0445027
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0499728

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