Civic Intelligence

Lewis County Mutual Insurance Company

EIN 43-0297125 • 501(c)15 • Lewistown, MO

Profile

NONE

PO Box 37Lewistown, MO 63452

n/A

Siviq Scores

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

Liabilities / Assets

55th percentile

0.04x

Higher debt load relative to assets than 55% of similar nonprofits.

$1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

74th percentile

0.24x

Higher debt load relative to revenue than 74% of similar nonprofits.

$1M-$5M nonprofits • Source year 2016

Net Margin

67th percentile

17%

Higher net margin than 67% of similar nonprofits.

$1M-$5M nonprofits • Source year 2016

Top Officer Pay

58th percentile

$36,675

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

$1M-$5M nonprofits • Source year 2016

Asset Growth

60th percentile

6.0%

Faster asset growth than 60% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

38th percentile

1.9%

Faster revenue growth than 38% of similar nonprofits.

$1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,439,612

Up $194,105 (+6.0%) from 2015

Liabilities

Up

$132,401

Up $117,379 (+781%) from 2015

Net Assets

Up

$3,307,211

Up $76,726 (+2.4%) from 2015

Revenue

Up

$550,134

Up $10,188 (+1.9%) from 2015

Expenses

Down

$456,361

Down $9,658 (-2.1%) from 2015

Net Income

Up

$93,773

Up $19,846 (+27%) from 2015

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,017,318Liabilities 2010: $6,170Net Assets 2010: $3,011,1482010Assets 2011: $3,092,801Liabilities 2011: $1,944Net Assets 2011: $3,090,8572011Assets 2012: $3,115,558Liabilities 2012: $38,037Net Assets 2012: $3,077,5212012Assets 2013: $3,180,948Liabilities 2013: $23,191Net Assets 2013: $3,157,7572013Assets 2014: $3,232,053Liabilities 2014: $54,426Net Assets 2014: $3,177,6272014Assets 2015: $3,245,507Liabilities 2015: $15,022Net Assets 2015: $3,230,4852015Assets 2016: $3,439,612Liabilities 2016: $132,401Net Assets 2016: $3,307,2112016

Highlighted filing

2016

Assets$3,439,612
Liabilities$132,401
Net Assets$3,307,211

Operations Trend

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

$600K$400K$200K$0Expenses 2010: $448,1702010Expenses 2011: $434,4582011Expenses 2012: $418,8842012Revenue 2013: $517,216Expenses 2013: $352,275Net Income 2013: $164,9412013Revenue 2014: $512,577Expenses 2014: $510,045Net Income 2014: $2,5322014Revenue 2015: $539,946Expenses 2015: $466,019Net Income 2015: $73,9272015Revenue 2016: $550,134Expenses 2016: $456,361Net Income 2016: $93,7732016

Highlighted filing

2016

Revenue$550,134
Expenses$456,361
Net Income$93,773

Filings

Latest Detailed Filing

The latest 2016 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 17, 2016
Return Version
2015v2.1
Gross Receipts
$539,946
Mission and Program Overview

Mission

NONE

Pursuant to irs notice 2006-42, lewis county mutual insurance company is exempt from federal income tax as a 501(c)(15) organization. The company's total gross receipts do not exceed $600,000 and more than 50% of those gross receipts consist of premiums.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,672,914$2,699,601▲ $26,687
Investments Other Securities$253,998$263,082▲ $9,084
Land, Buildings, and Equipment, Net$222,904$214,010▼ $8,894
Cash and Non-Interest-Bearing Accounts$80,171$67,439▼ $12,732
Accounts Receivable$2,066$1,375▼ $691
Total Assets$3,232,053$3,245,507▲ $13,454
Liabilities
Other Liabilities$35,500$11,102▼ $24,398
Accounts Payable and Accrued Expenses$18,926$3,920▼ $15,006
Total Liabilities$54,426$15,022▼ $39,404
Net Assets / Fund Balance
Unrestricted Net Assets$3,177,627$3,230,485▲ $52,858
Total Net Assets Fund Balance$3,177,627$3,230,485▲ $52,858
Total Liabilities and Net Assets / Fund Balance$3,232,053$3,245,507▲ $13,454

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$191,447$59,628$251,075
Equipment$10,337$36,711$47,048
Land$12,226-$12,226
Other Securities$7,482--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brenda L SharpeSecretary/treasurerFT$36,675$36,675
Randall D SharpePresidentPT$7,837$7,837
Dennis WinshipDirectorPT$5,867$5,867
Jack CristVice PresidentPT$1,250$1,250
Troy SealsDirectorPT$1,250$1,250
Henry ScifresDirector-$1,250$1,250
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$440,210
Investment Income
$54,700
Other Revenue
$45,036
Change in Net Assets
$73,927

Audited Revenue Reconciliation

Revenue per Audited Statements
$539,946
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$539,946
Total Revenue per Form 990
$539,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$380,068
Salaries, Compensation, and Employee Benefits$85,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$42,012
Other Salaries and Wages---$35,903
All Other Expenses---$32,535
Other Expenses---$10,843
Depreciation Depletion---$9,327
Advertising---$6,364
Payroll Taxes---$6,150
Insurance---$6,022
Fees for Services Accounting---$5,950
Office Expenses---$4,673
Occupancy---$4,553
Travel---$2,478
Other Employee Benefits---$1,886
Total Functional Expenses$0$0$0$466,019

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$466,019
Total Expenses per Audited Statements$466,019
Total Expenses per Form 990$466,019
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dennis WinshipInterested Person Is an Insurance Agency Owned by a Manager / OfficerInsurance Sales Commissions Are Paid to This Interested Person From the Organization.No$77,834
-Interested Person Is a Director of the OrganizationInsurance Sales Commmisions Are Paid to This Interested Person From the Organization.No$5,867
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Unpaid Losses$11,102
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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, Part VI, Section A, Line 2

President/director is married to the secretary/treasurer/manager

Form 990, Part VI, Section A, Line 6

Company is a mutual insurance company, therefore all policyholders are owners.

Form 990, Part VI, Section A, Line 7A

Policyholders/owners elect all officers and directors at annual meeting

Form 990, Part VI, Section B, Line 11

Form 990 is provided to the treasurer/director prior to filing. Form 990 is reviewed by the managing director.

Form 990, Part VI, Section C, Line 19

Company makes its form 990 available to the public.

Filing and Contact Details

Filer

Filer Name
Lewis County Mutual Insurance Company
EIN
43-0297125
Phone
5732152703
Address
PO BOX 37, LEWISTOWN, MO 63452

Signing Officer

Name
Randall D Sharpe
Title
President
Phone
5732152703
Signed
2016-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Randall D Sharpe
Formed
1880
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
0
Employees
4
Volunteers
0

Preparer

Firm
Wade Stables Pc
Address
PO BOX 796, HANNIBAL, MO 63401-0796
Preparer
Paul Richards
Phone
5732215998
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Change in unrealized gains / losses on securities -21069.

Raw XML Appendix360 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
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IRS990/GrantToRelatedPersonInd00
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT/DIRECTOR IS MARRIED TO THE SECRETARY/TREASURER/MANAGER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPANY IS A MUTUAL INSURANCE COMPANY, THEREFORE ALL POLICYHOLDERS ARE OWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICYHOLDERS/OWNERS ELECT ALL OFFICERS AND DIRECTORS AT ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS PROVIDED TO THE TREASURER/DIRECTOR PRIOR TO FILING. FORM 990 IS REVIEWED BY THE MANAGING DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPANY MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CHANGE IN UNREALIZED GAINS / LOSSES ON SECURITIES -21069.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MO
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03232053
IRS990/TotalAssetsEOYAmt03245507
IRS990/TotalAssetsGrp/BOYAmt03232053
IRS990/TotalAssetsGrp/EOYAmt03245507
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt0466019
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054426
IRS990/TotalLiabilitiesEOYAmt015022
IRS990/TotalLiabilitiesGrp/BOYAmt054426
IRS990/TotalLiabilitiesGrp/EOYAmt015022
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03177627
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03230485
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0466019
IRS990/TotalProgramServiceRevenueAmt0440210
IRS990/TotalReportableCompFromOrgAmt054129
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0539946
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0539946
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03232053
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03245507
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt02478
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03177627
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03230485
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0405 S ELM STREET
IRS990/USAddress/CityNm0LEWISTOWN
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063452
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RANDALL D SHARPE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05732152703
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEWIS COUNTY MUTUAL INSURANCE COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0LEWI
ReturnHeader/Filer/EIN0430297125
ReturnHeader/Filer/PhoneNum05732152703
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 37
ReturnHeader/Filer/USAddress/CityNm0LEWISTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063452
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431498457
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WADE STABLES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 796
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HANNIBAL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0634010796
ReturnHeader/PreparerPersonGrp/PhoneNum05732215998
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL RICHARDS
ReturnHeader/ReturnTs02016-02-26T12:40:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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