Civic Intelligence

Booth Manor-Columbus Inc

EIN 38-3651271 • 501(c)3 • Indianapolis, IN

Profile

LOW-INCOME HOUSING

6060 Castleway West DriveIndianapolis, IN 46250

n/A

Siviq Scores

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

Liabilities / Assets

97th percentile

1.77x

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

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

Liabilities / Revenue

99th percentile

12.32x

Higher debt load relative to revenue than 99% of similar nonprofits.

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

Net Margin

12th percentile

-29%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

98th percentile

$295,940

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 279.5% of source-year revenue.

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

Asset Growth

15th percentile

-19%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

10th percentile

-36%

Faster revenue growth than 10% of similar nonprofits.

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

Assets

Down

$736,568

Down $167,508 (-19%) from 2023

Liabilities

Down

$1,304,643

Down $136,734 (-9.5%) from 2023

Net Assets

Down

-$568,075

Down $30,774 (-5.7%) from 2023

Revenue

Down

$105,877

Down $60,019 (-36%) from 2023

Expenses

Down

$136,651

Down $31,196 (-19%) from 2023

Net Income

Down

-$30,774

Down $28,823 (-1477%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2011: $1,327,225Liabilities 2011: $1,287,217Net Assets 2011: $40,0082011Assets 2012: $1,320,266Liabilities 2012: $1,288,166Net Assets 2012: $32,1002012Assets 2013: $1,283,888Liabilities 2013: $1,299,205Net Assets 2013: -$15,3172013Assets 2014: $1,227,169Liabilities 2014: $1,294,862Net Assets 2014: -$67,6932014Assets 2015: $1,202,807Liabilities 2015: $1,481,422Net Assets 2015: -$278,6152015Assets 2016: $1,156,116Liabilities 2016: $1,471,699Net Assets 2016: -$315,5832016Assets 2017: $1,127,946Liabilities 2017: $1,481,389Net Assets 2017: -$353,4432017Assets 2018: $1,096,484Liabilities 2018: $1,471,349Net Assets 2018: -$374,8652018Assets 2019: $1,065,573Liabilities 2019: $1,483,239Net Assets 2019: -$417,6662019Assets 2020: $1,049,424Liabilities 2020: $1,485,078Net Assets 2020: -$435,6542020Assets 2021: $1,027,765Liabilities 2021: $1,509,232Net Assets 2021: -$481,4672021Assets 2022: $989,762Liabilities 2022: $1,525,112Net Assets 2022: -$535,3502022Assets 2023: $904,076Liabilities 2023: $1,441,377Net Assets 2023: -$537,3012023Assets 2024: $736,568Liabilities 2024: $1,304,643Net Assets 2024: -$568,0752024

Highlighted filing

2024

Assets$736,568
Liabilities$1,304,643
Net Assets-$568,075

Operations Trend

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

$400K$200K$0-$200K-$400KRevenue 2011: $82,433Expenses 2011: $92,154Net Income 2011: -$9,7212011Revenue 2012: $82,687Expenses 2012: $90,595Net Income 2012: -$7,9082012Revenue 2013: $78,966Expenses 2013: $126,383Net Income 2013: -$47,4172013Revenue 2014: $79,001Expenses 2014: $131,377Net Income 2014: -$52,3762014Revenue 2015: $89,059Expenses 2015: $302,277Net Income 2015: -$213,2182015Revenue 2016: $98,458Expenses 2016: $135,426Net Income 2016: -$36,9682016Revenue 2017: $99,196Expenses 2017: $137,056Net Income 2017: -$37,8602017Revenue 2018: $98,545Expenses 2018: $119,967Net Income 2018: -$21,4222018Revenue 2019: $96,231Expenses 2019: $139,031Net Income 2019: -$42,8002019Revenue 2020: $103,117Expenses 2020: $121,105Net Income 2020: -$17,9882020Revenue 2021: $108,033Expenses 2021: $153,846Net Income 2021: -$45,8132021Revenue 2022: $104,778Expenses 2022: $158,661Net Income 2022: -$53,8832022Revenue 2023: $165,896Expenses 2023: $167,847Net Income 2023: -$1,9512023Revenue 2024: $105,877Expenses 2024: $136,651Net Income 2024: -$30,7742024

Highlighted filing

2024

Revenue$105,877
Expenses$136,651
Net Income-$30,774

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$1.30$0.57$0.11$0.14$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$1.44$0.54$0.17$0.17$0.00
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$1.53$0.54$0.10$0.16$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$1.51$0.48$0.11$0.15$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$1.49$0.44$0.10$0.12$0.02
2019Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.07$1.48$0.42$0.10$0.14$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$1.47$0.37$0.10$0.12$0.02
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$1.48$0.35$0.10$0.14$0.04
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$1.47$0.32$0.10$0.14$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$1.48$0.28$0.09$0.30$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.23$1.29$0.07$0.08$0.13$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$1.30$0.02$0.08$0.13$0.05
2012Summary only. Only limited summary data is available for this year.$1.32$1.29$0.03$0.08$0.09$0.01
2011Summary only. Only limited summary data is available for this year.$1.33$1.29$0.04$0.08$0.09$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 6, 2025
Return Version
2023v6.0
Gross Receipts
$105,877
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$643,884$614,598▼ $29,286
Savings and Temporary Cash Investments$235,724$89,405▼ $146,319
Accounts Receivable$10,693$14,181▲ $3,488
Cash and Non-Interest-Bearing Accounts$7,766$12,690▲ $4,924
Total Assets$904,076$736,568▼ $167,508
Other Assets Total$6,009$5,694▼ $315
Liabilities
Other Liabilities$1,422,116$1,280,056▼ $142,060
Accounts Payable and Accrued Expenses$19,257$24,208▲ $4,951
Deferred Revenue$4$379▲ $375
Total Liabilities$1,441,377$1,304,643▼ $136,734
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-537,301$-568,075▼ $30,774
Total Net Assets Fund Balance$-537,301$-568,075▼ $30,774
Total Liabilities and Net Assets / Fund Balance$904,076$736,568▼ $167,508

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$586,098$614,421$1,200,519
Land$28,500-$28,500
Equipment$0$19,829$19,829
Compensation and Service Providers

Employees

NameTitleOtherTotal
Steven M HowardFormer Vice President$81,853$81,853
David HarveyTreasurer$67,348$67,348
Marc S JohnsonDirector$62,871$62,871
Robert a WebsterFormer Director$60,955$60,955
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 PookDirector
James McdowellFormer Asst Treasurer
Bramwell E HigginsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$21,918
Program Service Revenue
$81,999
Investment Income
$784
Other Revenue
$1,176
Change in Net Assets
$-30,774

Audited Revenue Reconciliation

Revenue per Audited Statements
$105,877
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$105,877
Total Revenue per Form 990
$105,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$111,124
Salaries, Compensation, and Employee Benefits$25,527
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$36,514$5,544-$42,058
Depreciation Depletion$29,286--$29,286
Other Salaries and Wages$15,359$6,383-$21,742
Office Expenses$5,594$6,739-$12,333
Fees for Services Management-$9,600-$9,600
Fees for Services Accounting-$8,149-$8,149
Insurance$6,230--$6,230
Payroll Taxes$3,785--$3,785
Other Expenses-$3,435-$3,435
Fees for Services Legal-$33-$33
Total Functional Expenses$96,768$39,883$0$136,651

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$136,651
Total Expenses per Audited Statements$136,651
Total Expenses per Form 990$136,651
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
Hud Capital Advance$1,275,083
Tenant Security Deposits$4,973
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 the alexander company, 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-columbus, 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-columbus, 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-columbus, 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-columbus Inc
EIN
38-3651271
Phone
8472942154
Address
6060 CASTLEWAY WEST DRIVE, INDIANAPOLIS, IN 46250

Signing Officer

Name
Bramwell E Higgins
Title
Secretary
Phone
8472942154
Signed
2025-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bramwell E Higgins
Formed
2002
Legal Domicile
In
Voting Board Members
9
Independent Board Members
1
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. No such differences existed as of september 30, 2024 and 2023. 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.

Raw XML AppendixShowing 400 of 670 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/BooksInCareOfDetail/PhoneNum06082688118
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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5ASST SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASST TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9FORMER PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10FORMER VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11FORMER ASST SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12FORMER ASST TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13FORMER DIRECTOR
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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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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. NO SUCH DIFFERENCES EXISTED AS OF SEPTEMBER 30, 2024 AND 2023. 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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IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00

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