Civic Intelligence

Michiana Benevolent Society Inc

EIN 35-6018462 • 501(c)3 • Bremen, IN

Profile

Providing and operating a residence facility for the aged.

515 S Whitlock StBremen, IN 46506

www.thewhitlock.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.29x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.61x

Higher debt load relative to revenue than 89% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

35th percentile

-2.1%

Higher net margin than 35% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

39th percentile

-0.8%

Faster asset growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

2.1%

Faster revenue growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$884,264

Down $7,241 (-0.8%) from 2023

Liabilities

Down

$255,189

Down $10,793 (-4.1%) from 2023

Net Assets

Up

$629,075

Up $3,552 (+0.6%) from 2023

Revenue

Up

$416,876

Up $8,616 (+2.1%) from 2023

Expenses

Up

$425,729

Up $4,712 (+1.1%) from 2023

Net Income

Up

-$8,853

Up $3,904 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $500,196Liabilities 2013: $196,611Net Assets 2013: $303,5852013Assets 2014: $508,140Liabilities 2014: $183,844Net Assets 2014: $324,2962014Assets 2015: $506,622Liabilities 2015: $172,367Net Assets 2015: $334,2552015Assets 2016: $502,525Liabilities 2016: $165,675Net Assets 2016: $336,8502016Assets 2017: $621,165Liabilities 2017: $150,378Net Assets 2017: $470,7872017Assets 2018: $886,429Liabilities 2018: $333,198Net Assets 2018: $553,2312018Assets 2019: $899,602Liabilities 2019: $325,378Net Assets 2019: $574,2242019Assets 2020: $953,997Liabilities 2020: $308,018Net Assets 2020: $645,9792020Assets 2021: $959,316Liabilities 2021: $295,001Net Assets 2021: $664,3152021Assets 2022: $898,530Liabilities 2022: $275,835Net Assets 2022: $622,6952022Assets 2023: $891,505Liabilities 2023: $265,982Net Assets 2023: $625,5232023Assets 2024: $884,264Liabilities 2024: $255,189Net Assets 2024: $629,0752024

Highlighted filing

2024

Assets$884,264
Liabilities$255,189
Net Assets$629,075

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $458,547Expenses 2013: $269,744Net Income 2013: $188,8032013Revenue 2014: $331,005Expenses 2014: $313,340Net Income 2014: $17,6652014Revenue 2015: $321,481Expenses 2015: $309,904Net Income 2015: $11,5772015Revenue 2016: $322,810Expenses 2016: $322,057Net Income 2016: $7532016Revenue 2017: $465,186Expenses 2017: $332,901Net Income 2017: $132,2852017Revenue 2018: $456,738Expenses 2018: $365,186Net Income 2018: $91,5522018Revenue 2019: $395,970Expenses 2019: $388,207Net Income 2019: $7,7632019Revenue 2020: $446,670Expenses 2020: $389,212Net Income 2020: $57,4582020Revenue 2021: $380,769Expenses 2021: $369,129Net Income 2021: $11,6402021Revenue 2022: $383,559Expenses 2022: $399,657Net Income 2022: -$16,0982022Revenue 2023: $408,260Expenses 2023: $421,017Net Income 2023: -$12,7572023Revenue 2024: $416,876Expenses 2024: $425,729Net Income 2024: -$8,8532024

Highlighted filing

2024

Revenue$416,876
Expenses$425,729
Net Income-$8,853

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$417,118
Mission and Program Overview

Mission

Providing and operating a residence facility for the aged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$554,936$524,040▼ $30,896
Cash and Non-Interest-Bearing Accounts$207,962$214,075▲ $6,113
Investments in Publicly Traded Securities$127,432$145,155▲ $17,723
Inventories for Sale or Use$1,175$994▼ $181
Total Assets$891,505$884,264▼ $7,241
Liabilities
Mortgage Notes Payable Secured by Investment Property$241,675$226,470▼ $15,205
Other Liabilities$24,307$28,719▲ $4,412
Total Liabilities$265,982$255,189▼ $10,793
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$610,017$607,360▼ $2,657
Net Assets With Donor Restrictions$15,506$21,715▲ $6,209
Total Net Assets Fund Balance$625,523$629,075▲ $3,552
Total Liabilities and Net Assets / Fund Balance$891,505$884,264▼ $7,241

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$496,471$1,035,214$1,531,685
Equipment$16,494$84,872$101,366
Land$11,075-$11,075
Compensation and Service Providers

Board Members and Trustees

NameTitle
Doug DeschepperPresident
Charles SauterDirector
Chris HershbergerDirector
Janet DavisDirector
Janet HolderbaumDirector
Kristi BurkinsDirector
Larry ShutskeDirector
Wilma LavineDirector
Steve WirgauAdministrato
Adrian MarkSecretary
Susan WhiteTreasurer
Keith KlineVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,975
Program Service Revenue
$402,909
Investment Income
$5,830
Other Revenue
$2,162
All Other Contributions
$5,975
Change in Net Assets
$-8,853
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$216,003
Other Expenses$209,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,026$68,250-$172,276
Occupancy$75,225--$75,225
Depreciation Depletion$35,528--$35,528
Other Employee Benefits$15,651$15,650-$31,301
Insurance$14,273$3,754-$18,027
Payroll Taxes$7,597$4,829-$12,426
Interest$10,168--$10,168
Fees for Services Accounting-$6,012-$6,012
Office Expenses$2,478--$2,478
Travel$1,094--$1,094
Other Expenses$500--$500
Advertising$150--$150
Total Functional Expenses$327,234$98,495$0$425,729
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
Security Deposits$20,575
Accrued Wages$4,750
Accrued Fica & Federal W/h$2,810
Accrued State & County W/h$550
Accrued Unemployment$34
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The board of directors shall be composed of a minimum of nine (9) directors, appointed as follows: the administrator of the whitlock shall serve as a director; bremen united church of christ shall appoint two (2) directors; woodland united church of christ shall appoint two (2) directors; the board of directors shall take nominations from the existing directors to appoint four (4) directors from marshall, st. Joseph, and/or elkhart counties; at least one of the directors selected in this manner must be a resident of the whitlock. If at any time an appointing body cannot appoint a director, the board of directors may take nominations from the existing directors and appoint another director from marshall, st. Joseph or elkhart county. The board of directors shall be elected for a period of three years, after which they may be re-elected once.

Form 990, Page 6, Part VI, Line 11B

Management reviews tax return before filing.

Form 990, Page 6, Part VI, Line 19

Governing documents and financial statements are available upon request at the office of the organization.

Filing and Contact Details

Filer

Filer Name
Michiana Benevolent Society Inc
EIN
35-6018462
Phone
5745464765
Address
515 S WHITLOCK ST, BREMEN, IN 46506
Doing Business As
The Whitlock

Signing Officer

Name
Steve Wirgau
Title
Administrator
Phone
5745464765
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Doug Deschepper
Formed
1959
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
10

Preparer

Firm
The Accounting Firm Inc
Address
123 W PLYMOUTH PO BOX 194, BREMEN, IN 46506
Preparer
Brenda Hochstetler CPA
Phone
5745463821
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

Tax return is being amended to change the wording on schedule o and add one more officer to the list. No financial data changed.

Raw XML AppendixShowing 400 of 482 raw XML fields

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/ProgramServiceRevenueGrp/Desc0APARTMENT RENTAL & MEAL INCOM
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2375
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13480
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990/RevenueAmt0402909
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt016519
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt08263
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt08291
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt08051
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt047099
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03933
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03140
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt03473
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02686
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0405071
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0387750
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0373247
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0366082
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0458538
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01990688
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt03473
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02686
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt017718
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IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/PublicSupportCY509Pct00.99140
IRS990ScheduleA/PublicSupportPY509Pct00.99080
IRS990ScheduleA/PublicSupportTotal509Amt02037787
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0404269
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0374373
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0466589
IRS990ScheduleA/Total509Grp/TotalAmt02037787
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0408202
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0384650
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0377846
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0469275
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IRS990ScheduleD/BuildingsGrp/BookValueAmt0496471
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01035214
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IRS990ScheduleD/EquipmentGrp/BookValueAmt016494
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084872
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0101366
IRS990ScheduleD/LandGrp/BookValueAmt011075
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011075
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt020575
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14750
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22810
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt434
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED WAGES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED FICA & FEDERAL W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED STATE & COUNTY W/H
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED UNEMPLOYMENT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0524040
IRS990ScheduleD/TotalLiabilityAmt028719
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS BEING AMENDED TO CHANGE THE WORDING ON SCHEDULE O AND ADD ONE MORE OFFICER TO THE LIST. NO FINANCIAL DATA CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS SHALL BE COMPOSED OF A MINIMUM OF NINE (9) DIRECTORS, APPOINTED AS FOLLOWS: THE ADMINISTRATOR OF THE WHITLOCK SHALL SERVE AS A DIRECTOR; BREMEN UNITED CHURCH OF CHRIST SHALL APPOINT TWO (2) DIRECTORS; WOODLAND UNITED CHURCH OF CHRIST SHALL APPOINT TWO (2) DIRECTORS; THE BOARD OF DIRECTORS SHALL TAKE NOMINATIONS FROM THE EXISTING DIRECTORS TO APPOINT FOUR (4) DIRECTORS FROM MARSHALL, ST. JOSEPH, AND/OR ELKHART COUNTIES; AT LEAST ONE OF THE DIRECTORS SELECTED IN THIS MANNER MUST BE A RESIDENT OF THE WHITLOCK. IF AT ANY TIME AN APPOINTING BODY CANNOT APPOINT A DIRECTOR, THE BOARD OF DIRECTORS MAY TAKE NOMINATIONS FROM THE EXISTING DIRECTORS AND APPOINT ANOTHER DIRECTOR FROM MARSHALL, ST. JOSEPH OR ELKHART COUNTY. THE BOARD OF DIRECTORS SHALL BE ELECTED FOR A PERIOD OF THREE YEARS, AFTER WHICH THEY MAY BE RE-ELECTED ONCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT REVIEWS TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE OFFICE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FIRST UNITED CHURCH OF CHRIST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1ST JOHN UNITED CHURCH OF CHRIST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine2Txt0WOODLAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501C3
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0RELIGIOUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1RELIGIOUS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0323 S CENTER ST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt163900 SR 331
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BREMEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1SOUTH BEND
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IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false

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