Civic Intelligence

Mbch Professional Development Institute

990 • Fiscal year 2013 • EIN 43-1805400

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 03, 2014

11300 St Charles Rock RoadBridgeton, MO 63044-2793

(314) 739-6811

Siviq Scores

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

Liabilities / Assets

96th percentile

1.65x

Higher debt load relative to assets than 96% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

0.39x

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

4th percentile

-117%

Higher net margin than 4% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

99th percentile

$216,447

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 112.2% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

4th percentile

-79%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

80th percentile

34%

Faster revenue growth than 80% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2010 to 2013

Assets

Down

$45,314

Down $171,557 (-79%) from 2012

Net Assets

Down

-$29,547

Down $224,974 (-115%) from 2012

Liabilities

Up

$74,861

Up $53,417 (+249%) from 2012

Revenue

$192,931

No earlier filing loaded for comparison.

Expenses

Down

$417,905

Down $193,601 (-32%) from 2012

Net Income

-$224,974

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $61,636Liabilities 2010: $3,395Net Assets 2010: $58,2412010Assets 2011: $218,309Liabilities 2011: $99,156Net Assets 2011: $119,1532011Assets 2012: $216,871Liabilities 2012: $21,444Net Assets 2012: $195,4272012Assets 2013: $45,314Liabilities 2013: $74,861Net Assets 2013: -$29,5472013Assets 2014: $59,095Liabilities 2014: $107,009Net Assets 2014: -$47,9142014Assets 2015: $46,360Liabilities 2015: $111Net Assets 2015: $46,2492015Assets 2016: $42,198Liabilities 2016: $0Net Assets 2016: $42,1982016

Highlighted filing

2013

Assets$45,314
Liabilities$74,861
Net Assets-$29,547

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $80,916Expenses 2010: $154,758Net Income 2010: -$73,8422010Expenses 2011: $242,0922011Expenses 2012: $611,5062012Revenue 2013: $192,931Expenses 2013: $417,905Net Income 2013: -$224,9742013Revenue 2014: $72,797Expenses 2014: $91,164Net Income 2014: -$18,3672014Revenue 2015: $122,779Expenses 2015: $28,616Net Income 2015: $94,1632015Revenue 2016: $16,251Expenses 2016: $20,302Net Income 2016: -$4,0512016

Highlighted filing

2013

Revenue$192,931
Expenses$417,905
Net Income-$224,974
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 3, 2014
Return Version
2013v3.0
Gross Receipts
$192,931
Mission and Program Overview

Mission

The mbch professional development institute is formed for the purpose of promoting educational activities and service programs related to providing care for children, parents and families. Mbch professional development institute offers professional training through workshops across missouri and tutoring services to children in the st. Louis area.

The mbch professional development institute (the "institute") is a missouri non-profit corporation, formed for the purpose of promoting educational activities and service programs related to providing care for children, parents and families. Mbch professional development institute offers professional training through workshops across missouri and tutoring services to children in the st. Louis area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$38,002▲ $38,002
Cash and Non-Interest-Bearing Accounts$107,381$3,785▼ $103,596
Accounts Receivable$72,954$3,527▼ $69,427
Receivables From Officers Etc$0--
Total Assets$216,871$45,314▼ $171,557
Other Assets Total$36,536$0▼ $36,536
Liabilities
Other Liabilities$779$71,461▲ $70,682
Accounts Payable and Accrued Expenses$20,665$3,400▼ $17,265
Total Liabilities$21,444$74,861▲ $53,417
Net Assets / Fund Balance
Unrestricted Net Assets$195,427$-29,547▼ $224,974
Total Net Assets Fund Balance$195,427$-29,547▼ $224,974
Total Liabilities and Net Assets / Fund Balance$216,871$45,314▼ $171,557

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$38,002$2,354$40,356
Equipment$0$3,000$3,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Raymond KenisonPresident/chairman
Russell MartinVice President & Treasurer
Frank H HaaseTrustee
Jack a KirklandTrustee
Rev Lance J LongTrustee
Betty CoxRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$122,699
Program Service Revenue
$70,190
Investment Income
$0
Other Revenue
$42
All Other Contributions
$650
Change in Net Assets
$-224,974

Audited Revenue Reconciliation

Revenue per Audited Statements
$192,931
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$192,931
Total Revenue per Form 990
$192,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$259,598
Other Expenses$158,307
Total Fundraising Expense$266
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$197,210$40,170-$237,380
Travel$37,170--$37,170
Fees for Services Other$25,080--$25,080
All Other Expenses$18,468$3,325$266$22,059
Payroll Taxes$15,087$3,073-$18,160
Occupancy$10,025--$10,025
Other Expenses$7,338--$7,338
Fees for Services Accounting-$4,150-$4,150
Other Employee Benefits$3,954$104-$4,058
Depreciation Depletion-$2,354-$2,354
Advertising$1,917--$1,917
Office Expenses$1,419--$1,419
Insurance-$645-$645
Fees for Services Legal-$59-$59
Total Functional Expenses$363,759$53,880$266$417,905

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$417,905
Total Expenses per Audited Statements$417,905
Total Expenses per Form 990$417,905
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
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Due to Affiliates$71,461
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

Missouri baptist children's home has the right to appoint the board of trustees.

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

Missouri baptist children's home's board members approve the members of the board of the institute.

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

The board of trustees of missouri baptist children's home approves the budget of the institute.

Form 990, Part VI, Section B, Line 11

The organization sent out a copy of the 990 via e-mail before it was filed.

Form 990, Part VI, Section B, Line 12C

Officers, directors, and key employees are required to disclose conflicts of interests annually.

Form 990, Part VI, Section B, Line 15

The administrative committee reviews and makes recommendations regarding compensation packages. The administrative committee received and reviewed compensation studies from two independent surveys as well as reviewing compensation for senior employees of local comparable agencies.

Form 990, Part VI, Section C, Line 19

BY REQUEST

Filing and Contact Details

Filer

EIN
43-1805400
Phone
3147396811

Signing Officer

Name
Russell Martin
Title
Treasurer
Phone
3147396811
Signed
2014-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell L Martin
Formed
1998
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
4
Employees
54
Volunteers
1

Preparer

Preparer
Thomas S Helm CPA
Phone
3146555500
Supplemental Narrative

Additional Explanations

Form 990, Part XII Line 2C

No change from prior year.

Financial Statement Notes

PART X, LINE 2:

The institute is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code"), except on net income derived from unrelated business activities as defined in the code. Accordingly, the institute files as a tax exempt organization. The institute follows guidance issued by the fasb on accounting for income taxes and has evaluated its tax positions, expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings, and believes that no provision for income taxes is necessary to cover any uncertain tax positions. The institute's returns for tax years 2010 and later remain subject to examination by taxing authorities.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine11MBCH CHILDREN AND FAMILY MINISTRIES
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0192931
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INSTITUTE IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES AS DEFINED IN THE CODE. ACCORDINGLY, THE INSTITUTE FILES AS A TAX EXEMPT ORGANIZATION. THE INSTITUTE FOLLOWS GUIDANCE ISSUED BY THE FASB ON ACCOUNTING FOR INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY TO COVER ANY UNCERTAIN TAX POSITIONS. THE INSTITUTE'S RETURNS FOR TAX YEARS 2010 AND LATER REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalExpensesPerForm990Amt0417905
IRS990ScheduleD/TotalLiabilityAmt071461
IRS990ScheduleD/TotalRevenuePerForm990Amt0192931
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR RAYMOND KENISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RUSSELL MARTIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1VICE PRESIDENT & TREASURER
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IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd01
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSOURI BAPTIST CHILDREN'S HOME HAS THE RIGHT TO APPOINT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MISSOURI BAPTIST CHILDREN'S HOME'S BOARD MEMBERS APPROVE THE MEMBERS OF THE BOARD OF THE INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF TRUSTEES OF MISSOURI BAPTIST CHILDREN'S HOME APPROVES THE BUDGET OF THE INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION SENT OUT A COPY OF THE 990 VIA E-MAIL BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTERESTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ADMINISTRATIVE COMMITTEE REVIEWS AND MAKES RECOMMENDATIONS REGARDING COMPENSATION PACKAGES. THE ADMINISTRATIVE COMMITTEE RECEIVED AND REVIEWED COMPENSATION STUDIES FROM TWO INDEPENDENT SURVEYS AS WELL AS REVIEWING COMPENSATION FOR SENIOR EMPLOYEES OF LOCAL COMPARABLE AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII LINE 2C
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IRS990ScheduleR/AssetSaleToOtherOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine10MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine11MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine12MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine13MBCH CHILDREN AND FAMILY MINISTRIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine11MBCH FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine12MBCH CHILDREN AND FAMILY MINISTRIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine13MBCH PROPERTIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine14THE LIGHT HOUSE INC

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