Civic Intelligence

Booth Manor Inc

EIN 36-3712591 • 501(c)3 • Chicago, IL

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.

5040 North Pulaski RoadChicago, IL 60630

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Siviq Scores

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

Liabilities / Assets

97th percentile

1.62x

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

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

Liabilities / Revenue

97th percentile

5.89x

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

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

Net Margin

39th percentile

0.0%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

30th percentile

-2.3%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

51st percentile

7.5%

Faster revenue growth than 51% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Down

$2,304,903

Down $28,819 (-1.2%) from 2023

Liabilities

Down

$3,735,260

Down $29,109 (-0.8%) from 2023

Net Assets

Up

-$1,430,357

Up $290 (+0.0%) from 2023

Revenue

Up

$634,522

Up $110,481 (+21%) from 2023

Expenses

Down

$634,232

Down $104,492 (-14%) from 2023

Net Income

Up

$290

Up $214,973 (+100%) from 2023

Trend Graphs

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0MAssets 2013: $3,047,191Liabilities 2013: $3,615,599Net Assets 2013: -$568,4082013Assets 2014: $2,936,505Liabilities 2014: $3,551,248Net Assets 2014: -$614,7432014Assets 2015: $2,899,168Liabilities 2015: $3,557,944Net Assets 2015: -$658,7762015Assets 2016: $2,830,971Liabilities 2016: $3,533,432Net Assets 2016: -$702,4612016Assets 2017: $2,733,395Liabilities 2017: $3,481,174Net Assets 2017: -$747,7792017Assets 2018: $2,694,717Liabilities 2018: $3,482,524Net Assets 2018: -$787,8072018Assets 2019: $2,654,047Liabilities 2019: $3,569,789Net Assets 2019: -$915,7422019Assets 2020: $2,553,197Liabilities 2020: $3,520,504Net Assets 2020: -$967,3072020Assets 2021: $2,494,946Liabilities 2021: $3,666,100Net Assets 2021: -$1,171,1542021Assets 2022: $2,414,705Liabilities 2022: $3,719,419Net Assets 2022: -$1,304,7142022Assets 2023: $2,333,722Liabilities 2023: $3,764,369Net Assets 2023: -$1,430,6472023Assets 2024: $2,304,903Liabilities 2024: $3,735,260Net Assets 2024: -$1,430,3572024

Highlighted filing

2024

Assets$2,304,903
Liabilities$3,735,260
Net Assets-$1,430,357

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2013: $558,9052013Revenue 2014: $581,520Expenses 2014: $627,855Net Income 2014: -$46,3352014Revenue 2015: $570,540Expenses 2015: $614,573Net Income 2015: -$44,0332015Revenue 2016: $583,130Expenses 2016: $626,815Net Income 2016: -$43,6852016Revenue 2017: $581,056Expenses 2017: $626,374Net Income 2017: -$45,3182017Revenue 2018: $578,273Expenses 2018: $618,301Net Income 2018: -$40,0282018Revenue 2019: $573,993Expenses 2019: $701,928Net Income 2019: -$127,9352019Revenue 2020: $570,296Expenses 2020: $621,861Net Income 2020: -$51,5652020Revenue 2021: $565,786Expenses 2021: $769,633Net Income 2021: -$203,8472021Revenue 2022: $549,109Expenses 2022: $682,669Net Income 2022: -$133,5602022Revenue 2023: $524,041Expenses 2023: $738,724Net Income 2023: -$214,6832023Revenue 2024: $634,522Expenses 2024: $634,232Net Income 2024: $2902024

Highlighted filing

2024

Revenue$634,522
Expenses$634,232
Net Income$290

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
$634,522
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$1,818,246$1,632,902▼ $185,344
Cash and Non-Interest-Bearing Accounts$38,648$212,008▲ $173,360
Accounts Receivable$346,549$179,125▼ $167,424
Total Assets$2,333,722$2,304,903▼ $28,819
Other Assets Total$130,279$280,868▲ $150,589
Liabilities
Other Liabilities$3,477,114$3,476,854▼ $260
Accounts Payable and Accrued Expenses$283,567$252,842▼ $30,725
Deferred Revenue$3,688$5,564▲ $1,876
Total Liabilities$3,764,369$3,735,260▼ $29,109
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,430,647$-1,430,357▲ $290
Total Net Assets Fund Balance$-1,430,647$-1,430,357▲ $290
Total Liabilities and Net Assets / Fund Balance$2,333,722$2,304,903▼ $28,819

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,288,064$3,374,064$4,662,128
Equipment$97,234$259,824$357,058
Land$247,604-$247,604
Other Assets Org$2,933--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Steven M HowardFormer Vice President$81,853$81,853
David HarveyTreasurer$67,348$67,348
Robert a WebsterFormer Trustee$60,955$60,955
Jonathan RichTrustee$60,631$60,631
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
$337,090
Program Service Revenue
$297,406
Investment Income
$26
Other Revenue
$0
Change in Net Assets
$290

Audited Revenue Reconciliation

Revenue per Audited Statements
$634,522
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$634,522
Total Revenue per Form 990
$634,522
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$480,621
Salaries, Compensation, and Employee Benefits$153,611
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$185,344--$185,344
Occupancy$171,065--$171,065
Other Salaries and Wages$61,689$61,038-$122,727
Office Expenses$22,386$38,500-$60,886
Fees for Services Management-$29,700-$29,700
Other Employee Benefits$20,710--$20,710
Fees for Services Accounting-$11,464-$11,464
Payroll Taxes$10,174--$10,174
Insurance$2,021--$2,021
Other Expenses$5$20,136-$5
Total Functional Expenses$473,394$160,838$0$634,232

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$634,232
Total Expenses per Audited Statements$634,232
Total Expenses per Form 990$634,232
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
H.u.d. Capital Advance$3,429,670
Misc Current Liabilities$33,006
Tenant Security Deposits$14,178
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 universal management services, 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, 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, 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 Inc
EIN
36-3712591
Phone
7737251100
Address
5040 NORTH PULASKI ROAD, CHICAGO, IL 60630

Signing Officer

Name
Bramwell E Higgins
Title
Secretary
Phone
7737251100
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bramwell E Higgins
Formed
1987
Legal Domicile
Il
Voting Board Members
9
Independent Board Members
2
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. 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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IRS990/Form990PartVIISectionAGrp/TitleTxt9FORMER ASST TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER ASST SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12FORMER VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13FORMER TRUSTEE
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IRS990/MissionDesc0PROVIDE 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.
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IRS990/OtherExpensesGrp/Desc0BAD DEBTS
IRS990/OtherExpensesGrp/Desc1MISC FINANCIAL EXPENSE
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ESCROW DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2REPLACEMENT RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESIDUAL RECEIPTS RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4WORK IN PROGRESS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1H.U.D. CAPITAL ADVANCE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MISC CURRENT LIABILITIES
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 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. 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0634232
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