Civic Intelligence

Booth Manor Inc.

990 • Fiscal year 2018 • EIN 43-1477670

Oct 01, 2017 to Sep 30, 2018 • Filed on Jul 23, 2019

1331 N 75th PlaceKansas City, KS 66112

(816) 756-1455

Siviq Scores

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

Liabilities / Assets

91st percentile

0.98x

Higher debt load relative to assets than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

94th percentile

3.47x

Higher debt load relative to revenue than 94% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

92nd percentile

$242,706

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 83.8% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

44th percentile

-0.5%

Faster asset growth than 44% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

42nd percentile

0.8%

Faster revenue growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,021,781

Down $4,688 (-0.5%) from 2017

Net Assets

Up

$17,168

Up $43,215 (+166%) from 2017

Liabilities

Down

$1,004,613

Down $47,903 (-4.6%) from 2017

Revenue

Up

$289,646

Up $2,418 (+0.8%) from 2017

Expenses

Down

$246,431

Down $5,897 (-2.3%) from 2017

Net Income

Up

$43,215

Up $8,315 (+24%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $1,143,293Liabilities 2010: $1,308,309Net Assets 2010: -$165,0162010Assets 2011: $1,098,812Liabilities 2011: $1,268,268Net Assets 2011: -$169,4562011Assets 2012: $1,092,019Liabilities 2012: $1,238,532Net Assets 2012: -$146,5132012Assets 2013: $1,188,358Liabilities 2013: $1,330,698Net Assets 2013: -$142,3402013Assets 2014: $1,056,039Liabilities 2014: $1,181,448Net Assets 2014: -$125,4092014Assets 2015: $1,050,335Liabilities 2015: $1,139,596Net Assets 2015: -$89,2612015Assets 2016: $1,033,100Liabilities 2016: $1,094,047Net Assets 2016: -$60,9472016Assets 2017: $1,026,469Liabilities 2017: $1,052,516Net Assets 2017: -$26,0472017Assets 2018: $1,021,781Liabilities 2018: $1,004,613Net Assets 2018: $17,1682018Assets 2019: $1,022,703Liabilities 2019: $968,205Net Assets 2019: $54,4982019Assets 2020: $1,015,109Liabilities 2020: $926,264Net Assets 2020: $88,8452020Assets 2021: $977,743Liabilities 2021: $892,152Net Assets 2021: $85,5912021Assets 2022: $925,385Liabilities 2022: $862,963Net Assets 2022: $62,4222022Assets 2023: $945,318Liabilities 2023: $820,218Net Assets 2023: $125,1002023Assets 2024: $990,355Liabilities 2024: $844,905Net Assets 2024: $145,4502024

Highlighted filing

2018

Assets$1,021,781
Liabilities$1,004,613
Net Assets$17,168

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $256,581Expenses 2010: $269,474Net Income 2010: -$12,8932010Expenses 2011: $266,2272011Expenses 2012: $246,7262012Expenses 2013: $260,4772013Revenue 2014: $269,304Expenses 2014: $252,373Net Income 2014: $16,9312014Revenue 2015: $278,640Expenses 2015: $242,492Net Income 2015: $36,1482015Revenue 2016: $281,951Expenses 2016: $253,637Net Income 2016: $28,3142016Revenue 2017: $287,228Expenses 2017: $252,328Net Income 2017: $34,9002017Revenue 2018: $289,646Expenses 2018: $246,431Net Income 2018: $43,2152018Revenue 2019: $296,642Expenses 2019: $259,312Net Income 2019: $37,3302019Revenue 2020: $298,317Expenses 2020: $263,970Net Income 2020: $34,3472020Revenue 2021: $298,912Expenses 2021: $302,166Net Income 2021: -$3,2542021Revenue 2022: $301,886Expenses 2022: $325,055Net Income 2022: -$23,1692022Revenue 2023: $322,642Expenses 2023: $259,964Net Income 2023: $62,6782023Revenue 2024: $325,280Expenses 2024: $304,930Net Income 2024: $20,3502024

Highlighted filing

2018

Revenue$289,646
Expenses$246,431
Net Income$43,215
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Jul 23, 2019
Return Version
2017v2.2
Gross Receipts
$289,646
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$723,777$698,357▼ $25,420
Savings and Temporary Cash Investments$162,898$177,087▲ $14,189
Accounts Receivable$114,215$113,130▼ $1,085
Cash and Non-Interest-Bearing Accounts$15,693$23,394▲ $7,701
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,026,469$1,021,781▼ $4,688
Other Assets Total$9,886$9,813▼ $73
Liabilities
Other Liabilities$1,036,188$990,340▼ $45,848
Accounts Payable and Accrued Expenses$15,736$13,515▼ $2,221
Deferred Revenue$592$758▲ $166
Total Liabilities$1,052,516$1,004,613▼ $47,903
Net Assets / Fund Balance
Unrestricted Net Assets$-26,047$17,168▲ $43,215
Total Net Assets Fund Balance$-26,047$17,168▲ $43,215
Total Liabilities and Net Assets / Fund Balance$1,026,469$1,021,781▼ $4,688

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$544,401$825,684$1,370,085
Land$153,956-$153,956
Equipment-$69,480$69,480
Compensation and Service Providers

Employees

NameTitleOtherTotal
F Bradford BaileyPresident$57,099$57,099
Steven M HowardVice President$53,057$53,057
Richard T AmickTreasurer$52,511$52,511
Renea SmithAsst Secretary$51,606$51,606
Beverly GatesAsst Treasurer$47,555$47,555
Philip MaxwellDirector$43,301$43,301
David HarveyDirector$31,213$31,213

Board Members and Trustees

NameTitle
David E HudsonChairman
Bramwell E HigginsSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$203,229
Program Service Revenue
$84,738
Investment Income
$634
Other Revenue
$1,045
Change in Net Assets
$43,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$199,192
Salaries, Compensation, and Employee Benefits$47,239
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$69,870--$69,870
Interest$58,519--$58,519
Other Salaries and Wages$15,107$22,265-$37,372
Depreciation Depletion$25,420--$25,420
Office Expenses$9,127$10,230-$19,357
Fees for Services Management-$14,373-$14,373
Insurance$7,665--$7,665
Other Employee Benefits$7,053--$7,053
Payroll Taxes$2,814--$2,814
Other Expenses-$2,255-$2,255
Fees for Services Accounting-$1,500-$1,500
Conferences and Meetings-$233-$233
Total Functional Expenses$195,575$50,856$0$246,431
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$980,527
Tenant Security Deposits$9,813
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The finished form 990 is reviewed by the organization's tax committee prior to it being filed. This assigned tax committee consists of the organization's legal department at the territorial headquarters in hoffman estates, il. Specificaly, this is the divisional finance director (chief accountant), legal secretary, and territorial director of financial assets.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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-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, Line 19: Other Organization Documents Publicly Available

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
43-1477670
Phone
8167561455
Address
1331 N 75TH PLACE, KANSAS CITY, KS 66112

Signing Officer

Name
Bramwell E Higgins
Title
Secretary
Signed
2019-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul R Seiler
Formed
1987
Legal Domicile
Ks
Voting Board Members
9
Independent Board Members
1
Employees
0

Preparer

Firm
CNA Tax Professionals Inc
Address
8606 Allisonville Rd Ste 120, Indianapolis, IN 46250
Preparer
Shawn D Dreiman CPA
Phone
3178413393
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

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, 2016 and 2015. 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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0803107
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IRS990ScheduleA/InvestmentIncomePYPct00.00090
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0966
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IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1TENANT SECURITY DEPOSITS
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, 2016 and 2015. 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 : FIN48 Footnote
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IRS990ScheduleD/TotalLiabilityAmt0990340
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Bramwell E Higgins
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Secretary
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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.$0.99$0.84$0.15$0.33$0.30$0.02
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.82$0.13$0.32$0.26$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.86$0.06$0.30$0.33$0.02
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.89$0.09$0.30$0.30$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.02$0.93$0.09$0.30$0.26$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.02$0.97$0.05$0.30$0.26$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.02$1.00$0.02$0.29$0.25$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.03$1.05$0.03$0.29$0.25$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.03$1.09$0.06$0.28$0.25$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.05$1.14$0.09$0.28$0.24$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.06$1.18$0.13$0.27$0.25$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$1.33$0.14$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.09$1.24$0.15$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$1.27$0.17$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$1.31$0.17$0.26$0.27$0.01