Civic Intelligence

Independence Meals on Wheels Inc.

990 • Fiscal year 2014 • EIN 43-1083396

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

409 N LibertyIndependence, MO 64050

(816) 254-9566

Siviq Scores

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

Liabilities / Assets

60th percentile

0.01x

Higher debt load relative to assets than 60% of similar nonprofits.

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

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

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

Net Margin

66th percentile

11%

Higher net margin than 66% 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

64th percentile

11%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

41st percentile

-3.3%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Up

$155,814

Up $15,714 (+11%) from 2013

Net Assets

Up

$154,812

Up $15,681 (+11%) from 2013

Liabilities

Up

$1,002

Up $33 (+3.4%) from 2013

Revenue

Down

$140,245

Down $4,816 (-3.3%) from 2013

Expenses

Down

$124,564

Down $4,320 (-3.4%) from 2013

Net Income

Down

$15,681

Down $496 (-3.1%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2010: $107,446Net Assets 2010: $107,4462010Assets 2011: $110,741Liabilities 2011: $865Net Assets 2011: $109,8762011Assets 2012: $123,812Liabilities 2012: $858Net Assets 2012: $122,9542012Assets 2013: $140,100Liabilities 2013: $969Net Assets 2013: $139,1312013Assets 2014: $155,814Liabilities 2014: $1,002Net Assets 2014: $154,8122014Assets 2015: $142,240Liabilities 2015: $9,022Net Assets 2015: $133,2182015Assets 2016: $154,426Liabilities 2016: $9,522Net Assets 2016: $144,9042016Assets 2017: $178,504Liabilities 2017: $9,453Net Assets 2017: $169,0512017Assets 2018: $174,407Liabilities 2018: $10,743Net Assets 2018: $163,6642018Assets 2019: $207,242Liabilities 2019: $10,931Net Assets 2019: $196,3112019Assets 2020: $231,257Liabilities 2020: $13,425Net Assets 2020: $217,8322020Assets 2021: $255,562Liabilities 2021: $15,001Net Assets 2021: $240,5612021Assets 2022: $239,859Liabilities 2022: $16,031Net Assets 2022: $223,8282022Assets 2023: $303,112Liabilities 2023: $16,703Net Assets 2023: $286,4092023Assets 2024: $328,182Liabilities 2024: $1,339Net Assets 2024: $326,8432024

Highlighted filing

2014

Assets$155,814
Liabilities$1,002
Net Assets$154,812

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $125,960Expenses 2010: $123,690Net Income 2010: $2,2702010Expenses 2011: $114,3312011Expenses 2012: $121,1532012Revenue 2013: $145,061Expenses 2013: $128,884Net Income 2013: $16,1772013Revenue 2014: $140,245Expenses 2014: $124,564Net Income 2014: $15,6812014Revenue 2015: $137,370Expenses 2015: $147,728Net Income 2015: -$10,3582015Revenue 2016: $148,172Expenses 2016: $136,486Net Income 2016: $11,6862016Revenue 2017: $167,700Expenses 2017: $143,553Net Income 2017: $24,1472017Revenue 2018: $172,040Expenses 2018: $177,427Net Income 2018: -$5,3872018Revenue 2019: $226,843Expenses 2019: $194,196Net Income 2019: $32,6472019Revenue 2020: $242,831Expenses 2020: $221,310Net Income 2020: $21,5212020Revenue 2021: $264,752Expenses 2021: $242,023Net Income 2021: $22,7292021Revenue 2022: $248,141Expenses 2022: $264,874Net Income 2022: -$16,7332022Revenue 2023: $349,101Expenses 2023: $286,520Net Income 2023: $62,5812023Revenue 2024: $309,220Expenses 2024: $286,368Net Income 2024: $22,8522024

Highlighted filing

2014

Revenue$140,245
Expenses$124,564
Net Income$15,681
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$140,245
Mission and Program Overview

Mission

Deliver hots meals to homebound individuals to support independence and well-being of seniors

Deliver hot meals to homebound individuals to support independence and well-being of seniors

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$129,786$134,613▲ $4,827
Cash and Non-Interest-Bearing Accounts$6,840$19,717▲ $12,877
Accounts Receivable$3,160$1,380▼ $1,780
Land, Buildings, and Equipment, Net$314$104▼ $210
Total Assets$140,100$155,814▲ $15,714
Liabilities
Other Liabilities$969$1,002▲ $33
Total Liabilities$969$1,002▲ $33
Net Assets / Fund Balance
Unrestricted Net Assets$136,413$154,812▲ $18,399
Temporarily Rstr Net Assets$2,718--
Total Net Assets Fund Balance$139,131$154,812▲ $15,681
Total Liabilities and Net Assets / Fund Balance$140,100$155,814▲ $15,714

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$104$5,638$5,742

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$20,299-▲ $862$337$20,630
2013$19,859$2,000▲ $2,648$2,027$20,299
2012$16,826$2,000▲ $1,720$515$19,859
2011$13,301$4,000▼ $241-$16,826
2010$12,151-▲ $1,648$375$13,301
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill RogersDirector
Cristi GuyDirector
Debra CraigDirector
Laura VernonDirector
Patricia RobinsonDirector
Ruth SpeaksDirector
Sandy MillsDirector
Shirley HolderDirector
Linda AllenExec Directo
Karen PenrodPres & Direc
Howard PenrodSecretary &
Fred MillsTreasurer &
Mary PetersonVice Pres &
Revenue and Support

Revenue Composition

Contributions and Grants
$44,304
Program Service Revenue
$89,680
Investment Income
$6,261
Other Revenue
$0
All Other Contributions
$18,376
Change in Net Assets
$15,681

Audited Revenue Reconciliation

Revenue per Audited Statements
$140,245
Revenue Not Reported on Form 990
$2,718
Total Revenue per Audited Statements
$142,963
Total Revenue per Form 990
$140,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,967
Salaries, Compensation, and Employee Benefits$26,597
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$24,720--$24,720
All Other Expenses$2,891--$2,891
Payroll Taxes$1,877--$1,877
Fees for Services Accounting-$1,800-$1,800
Other Expenses$2,338$1,353-$1,353
Depreciation Depletion$30$180-$210
Total Functional Expenses$121,231$3,333$0$124,564

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$127,072
Total Expenses per Form 990$124,564
Expenses per Audited Statements$124,354
Expenses Not Reported on Form 990$2,718
Expenses Not Reported on Financial Statements$210
Other Expense Adjustments$210
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$1,002
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Fred mills sandy mills treasurer director spouse karen penrod howard penrod president director spouse

Form 990, Page 6, Part VI, Line 9

Mary peterson 14300 e 32nd street s independence, mo 64055 cristi guy 14300 e 32nd street s independence, mo 64055 shirley holder 12709 e 37th terrace court independence, mo 64055 sandy mills 3401 s dominion drive independence, mo 64055 karen penrod 2529 glen lane independence, mo 64052 ruth speaks 211 ponderosa lees summit, mo 64064 bill rogers 13104 e 41st street terr independence, mo 64055 howard penrod 2529 glen lane independence, mo 64052 fred mills 3401 s dominion drive independence, mo 64055 debra craig 3400 s scott independence, mo 64052 patricia robinson 81 dockside dr lake tapawingo, mo 64015 laura vernon 5429 ne northgate lee's summit, mo 64064

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

The 990 was provided to all members of the board of directors via email prior to submission of the 990.

Form 990, Page 6, Part VI, Line 12C

Independence meals on wheels, inc. Conflict of interest/nepotism disclosure statement for officers, board of directors and staff members january 1, 2012 no director of the independence meals on wheels, inc. Board of directors or staff shall derive any personal profit or gain, directly or indirectly, by reason of his or her participation in independence meals on wheels, inc. Each individual shall disclose to independence meals on wheels, inc. Any personal interest which he or she may have in any matter pending before the organization and shall refrain from participation in any decision on such matter. Any director of independence meals on wheels, inc. Board of directors or staff shall refrain from obtaining any list of independence meals on wheels, inc. Partners (including funds) for personal or private solicitation purposes at any time during the term of their affiliation. Please list any relative you may have under the employ of independence meals on wheels, inc. 1. 2. 3. In addition to my service for independence meals on wheels, inc. At this time i am a board member or an employee of the following organizations: 1. 2. 3. 4. This is to certify that i, except with regard to carrying out my duties as an officer, director or staff member of independence meals on wheels, inc. Or as described below, am not now nor at any time during the past year been: 1)a participant, directly or indirectly, in any arrangement, agreement, investment, or other activity with any vendor, supplier, or other party; doing business with independence meals on wheels, inc., which has resulted or could result in personal benefit to me. 2)a recipient, directly or indirectly, of any salary payments or loans or gifts of any kind or any free service or discounts or other fees from or on behalf of any person or organization engaged in any transaction with independence meals on wheels, inc. Any exceptions to 1 or 2 above are stated below with a full description of the transactions and of the interest, whether direct or indirect, which i have (or have had during the past year) in the persons or organizations having tractions with independence meals on wheels, inc. Signature:_director___date printed name:_director_

Form 990, Page 6, Part VI, Line 15A

The board of directors reviews the surveys completed that compared the salary and benefits for those in similar positions within non-profits.

Form 990, Page 6, Part VI, Line 19

Upon request the governing documents are available for review at the office of the organization. 990's are available on website.

Filing and Contact Details

Filer

Filer Name
Independence Meals on Wheels Inc
EIN
43-1083396
Phone
8162549566
Address
409 N LIBERTY, INDEPENDENCE, MO 64050

Signing Officer

Name
Fred Mills
Title
Treasurer
Phone
8162549566
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Mills
Formed
1975
Voting Board Members
17
Independent Board Members
13
Employees
1
Volunteers
115

Preparer

Firm
Beverly Powell CPA LLC
Address
115 E WALNUT STREET, INDEPENDENCE, MO 64050
Preparer
Beverly Powell
Phone
8168330078
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Board service and meals delivery

Form 990, Part XI, Line 9

Funds released from restrictions 2,718 funds released from restrictions -2,718 audit/tax depreciation difference 210

Form 990, Part XI, Line 9

Depreciation not included in 210 audited financial statements 0

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Funds released from restrictions 2,718

Schedule D, Page 4, Part XII, Line 2D

Funds released from restrictions 2,718

Schedule D, Page 4, Part XII, Line 4B

Audit/tax depreciation difference 210

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDS RELEASED FROM RESTRICTIONS 2,718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDS RELEASED FROM RESTRICTIONS 2,718
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AUDIT/TAX DEPRECIATION DIFFERENCE 210
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD SERVICE AND MEALS DELIVERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FRED MILLS SANDY MILLS TREASURER DIRECTOR SPOUSE KAREN PENROD HOWARD PENROD PRESIDENT DIRECTOR SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARY PETERSON 14300 E 32ND STREET S INDEPENDENCE, MO 64055 CRISTI GUY 14300 E 32ND STREET S INDEPENDENCE, MO 64055 SHIRLEY HOLDER 12709 E 37TH TERRACE COURT INDEPENDENCE, MO 64055 SANDY MILLS 3401 S DOMINION DRIVE INDEPENDENCE, MO 64055 KAREN PENROD 2529 GLEN LANE INDEPENDENCE, MO 64052 RUTH SPEAKS 211 PONDEROSA LEES SUMMIT, MO 64064 BILL ROGERS 13104 E 41ST STREET TERR INDEPENDENCE, MO 64055 HOWARD PENROD 2529 GLEN LANE INDEPENDENCE, MO 64052 FRED MILLS 3401 S DOMINION DRIVE INDEPENDENCE, MO 64055 DEBRA CRAIG 3400 S SCOTT INDEPENDENCE, MO 64052 PATRICIA ROBINSON 81 DOCKSIDE DR LAKE TAPAWINGO, MO 64015 LAURA VERNON 5429 NE NORTHGATE LEE'S SUMMIT, MO 64064
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE 990 WAS PROVIDED TO ALL MEMBERS OF THE BOARD OF DIRECTORS VIA EMAIL PRIOR TO SUBMISSION OF THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4INDEPENDENCE MEALS ON WHEELS, INC. CONFLICT OF INTEREST/NEPOTISM DISCLOSURE STATEMENT FOR OFFICERS, BOARD OF DIRECTORS AND STAFF MEMBERS JANUARY 1, 2012 NO DIRECTOR OF THE INDEPENDENCE MEALS ON WHEELS, INC. BOARD OF DIRECTORS OR STAFF SHALL DERIVE ANY PERSONAL PROFIT OR GAIN, DIRECTLY OR INDIRECTLY, BY REASON OF HIS OR HER PARTICIPATION IN INDEPENDENCE MEALS ON WHEELS, INC. EACH INDIVIDUAL SHALL DISCLOSE TO INDEPENDENCE MEALS ON WHEELS, INC. ANY PERSONAL INTEREST WHICH HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE ORGANIZATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. ANY DIRECTOR OF INDEPENDENCE MEALS ON WHEELS, INC. BOARD OF DIRECTORS OR STAFF SHALL REFRAIN FROM OBTAINING ANY LIST OF INDEPENDENCE MEALS ON WHEELS, INC. PARTNERS (INCLUDING FUNDS) FOR PERSONAL OR PRIVATE SOLICITATION PURPOSES AT ANY TIME DURING THE TERM OF THEIR AFFILIATION. PLEASE LIST ANY RELATIVE YOU MAY HAVE UNDER THE EMPLOY OF INDEPENDENCE MEALS ON WHEELS, INC. 1. 2. 3. IN ADDITION TO MY SERVICE FOR INDEPENDENCE MEALS ON WHEELS, INC. AT THIS TIME I AM A BOARD MEMBER OR AN EMPLOYEE OF THE FOLLOWING ORGANIZATIONS: 1. 2. 3. 4. THIS IS TO CERTIFY THAT I, EXCEPT WITH REGARD TO CARRYING OUT MY DUTIES AS AN OFFICER, DIRECTOR OR STAFF MEMBER OF INDEPENDENCE MEALS ON WHEELS, INC. OR AS DESCRIBED BELOW, AM NOT NOW NOR AT ANY TIME DURING THE PAST YEAR BEEN: 1)A PARTICIPANT, DIRECTLY OR INDIRECTLY, IN ANY ARRANGEMENT, AGREEMENT, INVESTMENT, OR OTHER ACTIVITY WITH ANY VENDOR, SUPPLIER, OR OTHER PARTY; DOING BUSINESS WITH INDEPENDENCE MEALS ON WHEELS, INC., WHICH HAS RESULTED OR COULD RESULT IN PERSONAL BENEFIT TO ME. 2)A RECIPIENT, DIRECTLY OR INDIRECTLY, OF ANY SALARY PAYMENTS OR LOANS OR GIFTS OF ANY KIND OR ANY FREE SERVICE OR DISCOUNTS OR OTHER FEES FROM OR ON BEHALF OF ANY PERSON OR ORGANIZATION ENGAGED IN ANY TRANSACTION WITH INDEPENDENCE MEALS ON WHEELS, INC. ANY EXCEPTIONS TO 1 OR 2 ABOVE ARE STATED BELOW WITH A FULL DESCRIPTION OF THE TRANSACTIONS AND OF THE INTEREST, WHETHER DIRECT OR INDIRECT, WHICH I HAVE (OR HAVE HAD DURING THE PAST YEAR) IN THE PERSONS OR ORGANIZATIONS HAVING TRACTIONS WITH INDEPENDENCE MEALS ON WHEELS, INC. SIGNATURE:_DIRECTOR___DATE PRINTED NAME:_DIRECTOR_
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS REVIEWS THE SURVEYS COMPLETED THAT COMPARED THE SALARY AND BENEFITS FOR THOSE IN SIMILAR POSITIONS WITHIN NON-PROFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST THE GOVERNING DOCUMENTS ARE AVAILABLE FOR REVIEW AT THE OFFICE OF THE ORGANIZATION. 990'S ARE AVAILABLE ON WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUNDS RELEASED FROM RESTRICTIONS 2,718 FUNDS RELEASED FROM RESTRICTIONS -2,718 AUDIT/TAX DEPRECIATION DIFFERENCE 210
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8DEPRECIATION NOT INCLUDED IN 210 AUDITED FINANCIAL STATEMENTS 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.28$0.01$3.27$3.09$2.86$0.23
2023Detailed filing. Detailed filing data is available for this year.$3.03$0.17$2.86$3.49$2.87$0.63
2022Detailed filing. Detailed filing data is available for this year.$2.40$0.16$2.24$2.48$2.65$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.56$0.15$2.41$2.65$2.42$0.23
2020Detailed filing. Detailed filing data is available for this year.$2.31$0.13$2.18$2.43$2.21$0.22
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.11$1.96$2.27$1.94$0.33
2018Detailed filing. Detailed filing data is available for this year.$1.74$0.11$1.64$1.72$1.77$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.79$0.09$1.69$1.68$1.44$0.24
2016Detailed filing. Detailed filing data is available for this year.$1.54$0.10$1.45$1.48$1.36$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.42$0.09$1.33$1.37$1.48$0.10
2014Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$1.40$1.25$0.16
2013Detailed filing. Detailed filing data is available for this year.$1.40$0.01$1.39$1.45$1.29$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.01$1.23$1.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.01$1.10$1.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$1.07$1.26$1.24$0.02