Civic Intelligence

Mbch Professional Development Institute

990 • Fiscal year 2014 • EIN 43-1805400

Jan 01, 2014 to Dec 31, 2014 • Filed on Jul 29, 2015

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

97th percentile

1.81x

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

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

Liabilities / Revenue

96th percentile

1.47x

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

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

Net Margin

13th percentile

-25%

Higher net margin than 13% of similar nonprofits.

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

Top Officer Pay

99th percentile

$177,873

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 244.3% of source-year revenue.

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

Asset Growth

78th percentile

30%

Faster asset growth than 78% of similar nonprofits.

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

Revenue Growth

6th percentile

-62%

Faster revenue growth than 6% of similar nonprofits.

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

Assets

Up

$59,095

Up $13,781 (+30%) from 2013

Net Assets

Down

-$47,914

Down $18,367 (-62%) from 2013

Liabilities

Up

$107,009

Up $32,148 (+43%) from 2013

Revenue

Down

$72,797

Down $120,134 (-62%) from 2013

Expenses

Down

$91,164

Down $326,741 (-78%) from 2013

Net Income

Up

-$18,367

Up $206,607 (+92%) from 2013

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

2014

Assets$59,095
Liabilities$107,009
Net Assets-$47,914

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

2014

Revenue$72,797
Expenses$91,164
Net Income-$18,367
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 29, 2015
Return Version
2014v5.0
Gross Receipts
$72,797
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$38,002$33,966▼ $4,036
Cash and Non-Interest-Bearing Accounts$3,785$24,509▲ $20,724
Accounts Receivable$3,527$620▼ $2,907
Total Assets$45,314$59,095▲ $13,781
Liabilities
Other Liabilities$71,461$106,764▲ $35,303
Accounts Payable and Accrued Expenses$3,400$245▼ $3,155
Total Liabilities$74,861$107,009▲ $32,148
Net Assets / Fund Balance
Unrestricted Net Assets$-29,547$-47,914▼ $18,367
Total Net Assets Fund Balance$-29,547$-47,914▼ $18,367
Total Liabilities and Net Assets / Fund Balance$45,314$59,095▲ $13,781

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$33,966$6,390$40,356
Equipment$0$3,000$3,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dr Raymond KenisonPresident/chairman
Russell L MartinPresident/treasurer/chairman
Rev Lance J LongVice President
Frank H HaaseTrustee
Jack a KirklandTrustee
Betty L CoxRecording Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$24,667
Program Service Revenue
$47,980
Investment Income
$0
Other Revenue
$150
Change in Net Assets
$-18,367
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$55,256
Other Expenses$35,908
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$17,927$32,638-$50,565
Occupancy$9,857--$9,857
Fees for Services Accounting-$5,000-$5,000
Depreciation Depletion-$4,036-$4,036
Payroll Taxes$1,371$1,597-$2,968
Other Employee Benefits$1,723--$1,723
Other Expenses$1,409$3,905-$1,409
All Other Expenses$332$1,062-$1,394
Office Expenses$1,350--$1,350
Advertising$608--$608
Insurance-$348-$348
Fees for Services Legal-$78-$78
Total Functional Expenses$42,500$48,664$0$91,164
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
Due to Affiliates$106,764
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

Filer Name
Mbch Professional Development Institute
EIN
43-1805400
Phone
3147396811
Address
11300 ST CHARLES ROCK ROAD, BRIDGETON, MO 63044-2793

Signing Officer

Name
Russell L Martin
Title
President
Phone
3147396811
Signed
2015-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Russell L Martin
Formed
1998
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
4
Employees
5
Volunteers
0

Preparer

Firm
Anders Minkler Huber & Helm Llp
Address
800 MARKET STREET SUITE 500, ST LOUIS, MO 63101-2501
Preparer
Thomas S Helm CPA
Phone
3146555500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization no longer conducts the after-school learning enhancement programs to support student learning and development.

Form 990, Part XII Line 2C

No change from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code (the "code"), except on unrelated business taxable income as defined in the code. Accordingly, the organization files as tax exempt organizations. The organization 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 organization's returns for tax years 2010 and later remain subject to examination by taxing authorities.

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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1MBCH CHILDREN AND FAMILY MINISTRIES
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03000
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt06390
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt040356
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0106764
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "CODE"), EXCEPT ON UNRELATED BUSINESS TAXABLE INCOME AS DEFINED IN THE CODE. ACCORDINGLY, THE ORGANIZATION FILES AS TAX EXEMPT ORGANIZATIONS. THE ORGANIZATION 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 ORGANIZATION'S RETURNS FOR TAX YEARS 2010 AND LATER REMAIN SUBJECT TO EXAMINATION BY TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt033966
IRS990ScheduleD/TotalLiabilityAmt0106764
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt120506
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt071863
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt116357
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DR RAYMOND KENISON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1RUSSELL L MARTIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT/CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1PRESIDENT/TREASURER/CHAIRMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0174770
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1177873
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION NO LONGER CONDUCTS THE AFTER-SCHOOL LEARNING ENHANCEMENT PROGRAMS TO SUPPORT STUDENT LEARNING AND DEVELOPMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MISSOURI BAPTIST CHILDREN'S HOME HAS THE RIGHT TO APPOINT THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MISSOURI BAPTIST CHILDREN'S HOME'S BOARD MEMBERS APPROVE THE MEMBERS OF THE BOARD OF THE INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF TRUSTEES OF MISSOURI BAPTIST CHILDREN'S HOME APPROVES THE BUDGET OF THE INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION SENT OUT A COPY OF THE 990 VIA E-MAIL BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE CONFLICTS OF INTERESTS ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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/ExplanationTxt7BY REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART III, LINE 3
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3MBCH CHILDREN AND FAMILY MINISTRIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MISSOURI BAPTIST CHILDREN'S HOME
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MBCH FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2MBCH CHILDREN AND FAMILY MINISTRIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3MBCH PROPERTIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt4THE LIGHT HOUSE INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt5MISSOURI BAPTIST CONVENTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0430697046
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt3501(C)(3)

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