Civic Intelligence

Benton Harbor Benton Township Senior Services Incorporated

990 • Fiscal year 2014 • EIN 38-2079361

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 31, 2014

225 Colfax AvenueBenton Harbor, MI 49022

(269) 927-2497

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

59th percentile

7.3%

Higher net margin than 59% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

49th percentile

1.4%

Faster asset growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

52nd percentile

2.9%

Faster revenue growth than 52% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$352,303

Up $4,776 (+1.4%) from 2013

Net Assets

Up

$351,309

Up $23,140 (+7.1%) from 2013

Liabilities

Down

$994

Down $18,364 (-95%) from 2013

Revenue

Up

$318,139

Up $8,861 (+2.9%) from 2013

Expenses

Down

$294,999

Down $3,016 (-1.0%) from 2013

Net Income

Up

$23,140

Up $11,877 (+105%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $312,182Liabilities 2011: $3,272Net Assets 2011: $308,9102011Assets 2012: $320,913Liabilities 2012: $4,007Net Assets 2012: $316,9062012Assets 2013: $347,527Liabilities 2013: $19,358Net Assets 2013: $328,1692013Assets 2014: $352,303Liabilities 2014: $994Net Assets 2014: $351,3092014Assets 2015: $453,149Liabilities 2015: $5,601Net Assets 2015: $447,5482015Assets 2016: $569,339Liabilities 2016: $6,075Net Assets 2016: $563,2642016Assets 2017: $545,715Liabilities 2017: $26,975Net Assets 2017: $518,7402017Assets 2018: $561,512Liabilities 2018: $26,837Net Assets 2018: $534,6752018Assets 2019: $580,582Liabilities 2019: $27,111Net Assets 2019: $553,4712019Assets 2020: $603,605Liabilities 2020: $24,441Net Assets 2020: $579,1642020Assets 2021: $639,172Liabilities 2021: $22,517Net Assets 2021: $616,6552021Assets 2022: $654,401Liabilities 2022: $18,480Net Assets 2022: $635,9212022Assets 2023: $682,224Liabilities 2023: $14,752Net Assets 2023: $667,4722023Assets 2024: $789,992Liabilities 2024: $45,310Net Assets 2024: $744,6822024Assets 2025: $897,584Liabilities 2025: $32,170Net Assets 2025: $865,4142025

Highlighted filing

2014

Assets$352,303
Liabilities$994
Net Assets$351,309

Operations Trend

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

$600K$400K$200K$0Expenses 2011: $261,2562011Expenses 2012: $298,4252012Revenue 2013: $309,278Expenses 2013: $298,015Net Income 2013: $11,2632013Revenue 2014: $318,139Expenses 2014: $294,999Net Income 2014: $23,1402014Revenue 2015: $413,436Expenses 2015: $317,197Net Income 2015: $96,2392015Revenue 2016: $407,520Expenses 2016: $291,804Net Income 2016: $115,7162016Revenue 2017: $333,430Expenses 2017: $321,247Net Income 2017: $12,1832017Revenue 2018: $342,997Expenses 2018: $327,062Net Income 2018: $15,9352018Revenue 2019: $355,335Expenses 2019: $336,539Net Income 2019: $18,7962019Revenue 2020: $358,142Expenses 2020: $332,449Net Income 2020: $25,6932020Revenue 2021: $370,780Expenses 2021: $333,289Net Income 2021: $37,4912021Revenue 2022: $374,706Expenses 2022: $355,440Net Income 2022: $19,2662022Revenue 2023: $392,316Expenses 2023: $360,765Net Income 2023: $31,5512023Revenue 2024: $418,884Expenses 2024: $341,675Net Income 2024: $77,2092024Revenue 2025: $469,008Expenses 2025: $348,276Net Income 2025: $120,7322025

Highlighted filing

2014

Revenue$318,139
Expenses$294,999
Net Income$23,140
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 31, 2014
Return Version
2013v3.0
Gross Receipts
$318,139
Mission and Program Overview

Mission

Provide programs and activities for the seniors of benton harbor.

Provide activities for seniors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$274,114$254,983▼ $19,131
Cash and Non-Interest-Bearing Accounts$73,413$97,320▲ $23,907
Total Assets$347,527$352,303▲ $4,776
Liabilities
Mortgage Notes Payable Secured by Investment Property$14,917--
Other Liabilities$4,441$994▼ $3,447
Total Liabilities$19,358$994▼ $18,364
Net Assets / Fund Balance
Unrestricted Net Assets$328,169$351,309▲ $23,140
Total Net Assets Fund Balance$328,169$351,309▲ $23,140
Total Liabilities and Net Assets / Fund Balance$347,527$352,303▲ $4,776

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$213,899$67,701$281,600
Other Land Buildings$41,084$157,089$198,173
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe DavisChairman
Lee NolenVice Chairman
Annie HarrisMember
Geraldine ThomasMember
Lillian HicksMember
Ricky HillMember
Rosie HudsonMember
Ida VanceSecretary
Emma WhitelowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$8,244
Program Service Revenue
$309,670
Investment Income
$225
Other Revenue
$0
All Other Contributions
$8,244
Change in Net Assets
$23,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$318,139
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$318,139
Total Revenue per Form 990
$318,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,150
Other Expenses$113,849
Total Fundraising Expense$1,309
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$111,731$12,415-$124,146
Other Employee Benefits$42,753$4,750-$47,503
Occupancy$20,907$671-$21,578
Depreciation Depletion$17,986$1,998-$19,984
Office Expenses$11,976--$11,976
Information Technology$10,229$1,137-$11,366
Insurance$9,891--$9,891
Payroll Taxes$8,551$950-$9,501
Fees for Services Accounting-$7,716-$7,716
Fees for Services Other$6,058--$6,058
Other Expenses$1,725-$1,309$1,309
All Other Expenses$1,059--$1,059
Interest$467--$467
Total Functional Expenses$264,053$29,637$1,309$294,999

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$294,999
Total Expenses per Audited Statements$294,999
Total Expenses per Form 990$294,999
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
Payroll Liabilities$994
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11

The benton harbor/benton township senior service's 990 is prepared by their independent accountants. Both a draft and/or "pdf" version of the return is provided to their executive director and executive committee for review. This committee acts on behalf of the governing board and gives final approval for the filing of the 990 by either mail or electronically.

Form 990, Part VI, Section B, Line 15

The board holds annual reviews for the executive director and determines compensation and other benefits at that time. Any deliberations are to be documented in the minutes.

Form 990, Part VI, Section C, Line 19

The senior center makes its governing documents and financial statements available to the public upon request. All documents are kept at their current location.

Filing and Contact Details

Filer

EIN
38-2079361
Phone
2699272497

Signing Officer

Name
Thelma Branch
Title
Executive Director
Phone
2699272497
Signed
2014-07-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thelma Branch
Formed
1975
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
37

Preparer

Preparer
Michael W Layher
Phone
2699830131
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The center's executive director is given authority by the board to hire and evaluate the independent accountants. The executive director is responsible to review the financial statements with the board treasurer and give approval for their release and issuance to the full board.

Financial Statement Notes

PART X, LINE 2:

The center has no uncertain tax positions under fin 48.

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0297521
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0295340
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0279545
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01480290
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0317914
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0309059
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0305774
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0304514
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0285725
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01522986
IRS990ScheduleA/TotalSupportAmt01524027
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0213899
IRS990ScheduleD/BuildingsGrp/DepreciationAmt067701
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0281600
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0294999
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041084
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0157089
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0198173
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0994
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0318139
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CENTER HAS NO UNCERTAIN TAX POSITIONS UNDER FIN 48.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0254983
IRS990ScheduleD/TotalExpensesPerForm990Amt0294999
IRS990ScheduleD/TotalLiabilityAmt0994
IRS990ScheduleD/TotalRevenuePerForm990Amt0318139
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0318139
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0294999
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BENTON HARBOR/BENTON TOWNSHIP SENIOR SERVICE'S 990 IS PREPARED BY THEIR INDEPENDENT ACCOUNTANTS. BOTH A DRAFT AND/OR "PDF" VERSION OF THE RETURN IS PROVIDED TO THEIR EXECUTIVE DIRECTOR AND EXECUTIVE COMMITTEE FOR REVIEW. THIS COMMITTEE ACTS ON BEHALF OF THE GOVERNING BOARD AND GIVES FINAL APPROVAL FOR THE FILING OF THE 990 BY EITHER MAIL OR ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HOLDS ANNUAL REVIEWS FOR THE EXECUTIVE DIRECTOR AND DETERMINES COMPENSATION AND OTHER BENEFITS AT THAT TIME. ANY DELIBERATIONS ARE TO BE DOCUMENTED IN THE MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SENIOR CENTER MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALL DOCUMENTS ARE KEPT AT THEIR CURRENT LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CENTER'S EXECUTIVE DIRECTOR IS GIVEN AUTHORITY BY THE BOARD TO HIRE AND EVALUATE THE INDEPENDENT ACCOUNTANTS. THE EXECUTIVE DIRECTOR IS RESPONSIBLE TO REVIEW THE FINANCIAL STATEMENTS WITH THE BOARD TREASURER AND GIVE APPROVAL FOR THEIR RELEASE AND ISSUANCE TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0347527
IRS990/TotalAssetsEOYAmt0352303
IRS990/TotalAssetsGrp/BOYAmt0347527
IRS990/TotalAssetsGrp/EOYAmt0352303
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt08244
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01309
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt029637
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264053
IRS990/TotalFunctionalExpensesGrp/TotalAmt0294999
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019358
IRS990/TotalLiabilitiesEOYAmt0994
IRS990/TotalLiabilitiesGrp/BOYAmt019358
IRS990/TotalLiabilitiesGrp/EOYAmt0994
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0328169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0351309
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0264053
IRS990/TotalProgramServiceRevenueAmt0309670
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0225
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0309670
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0318139
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt037
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0347527
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0352303
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0328169
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0351309
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10225 COLFAX
IRS990/USAddress/City0BENTON HARBOR
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode049022
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0THELMA BRANCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02699272497
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-31
ReturnHeader/Filer/BusinessName/BusinessNameLine10BENTON HARBORBENTON TOWNSHIP SENIOR SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0BENT
ReturnHeader/Filer/EIN0382079361
ReturnHeader/Filer/PhoneNum02699272497
ReturnHeader/Filer/USAddress/AddressLine10225 COLFAX AVENUE
ReturnHeader/Filer/USAddress/City0BENTON HARBOR
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode049022
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383541290
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10SCHAFFER & LAYHER PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10805 VAN BRUNT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ST JOSEPH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode049085
ReturnHeader/PreparerPersonGrp/PhoneNum02699830131
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL W LAYHER
ReturnHeader/ReturnTs02014-08-01T08:47:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.98$0.32$8.65$4.69$3.48$1.21
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.90$0.45$7.45$4.19$3.42$0.77
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.15$6.67$3.92$3.61$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.54$0.18$6.36$3.75$3.55$0.19
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.39$0.23$6.17$3.71$3.33$0.37
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$6.04$0.24$5.79$3.58$3.32$0.26
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$0.27$5.53$3.55$3.37$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$0.27$5.35$3.43$3.27$0.16
2017Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$5.46$0.27$5.19$3.33$3.21$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.69$0.06$5.63$4.08$2.92$1.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.06$4.48$4.13$3.17$0.96
2014Detailed filing. Detailed filing data is available for this year.$3.52$0.01$3.51$3.18$2.95$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.48$0.19$3.28$3.09$2.98$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.21$0.04$3.17$2.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.12$0.03$3.09$2.61