Civic Intelligence

Missouri Nurses Foundation

990 • Fiscal year 2015 • EIN 43-1832822

Jan 01, 2015 to Dec 31, 2015 • Filed on May 12, 2016

PO Box 105228 308 E High StJefferson City, MO 65110

(573) 636-4623

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

54th percentile

5.1%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

93rd percentile

103%

Faster revenue growth than 93% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$106,042

Up $10,288 (+11%) from 2014

Net Assets

Up

$106,042

Up $10,288 (+11%) from 2014

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

Up

$210,815

Up $106,900 (+103%) from 2014

Expenses

Up

$199,995

Up $76,229 (+62%) from 2014

Net Income

Up

$10,820

Up $30,671 (+155%) from 2014

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2012: $62,426Liabilities 2012: $02012Assets 2013: $115,553Net Assets 2013: $115,5532013Assets 2014: $95,754Net Assets 2014: $95,7542014Assets 2015: $106,042Liabilities 2015: $0Net Assets 2015: $106,0422015Assets 2016: $66,831Net Assets 2016: $66,8312016Assets 2017: $63,579Net Assets 2017: $63,5792017Assets 2018: $64,015Net Assets 2018: $64,0152018Assets 2019: $65,419Net Assets 2019: $65,4192019Assets 2020: $75,437Net Assets 2020: $75,4372020Assets 2021: $81,762Net Assets 2021: $81,7622021Assets 2022: $80,915Net Assets 2022: $80,9152022Assets 2023: $90,318Net Assets 2023: $90,3182023Assets 2024: $96,578Net Assets 2024: $96,5782024

Highlighted filing

2015

Assets$106,042
Liabilities$0
Net Assets$106,042

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2012: $75,021Expenses 2012: $50,302Net Income 2012: $24,7192012Revenue 2013: $137,461Expenses 2013: $84,982Net Income 2013: $52,4792013Revenue 2014: $103,915Expenses 2014: $123,766Net Income 2014: -$19,8512014Revenue 2015: $210,815Expenses 2015: $199,995Net Income 2015: $10,8202015Revenue 2016: $74,422Expenses 2016: $113,665Net Income 2016: -$39,2432016Revenue 2017: $4,947Expenses 2017: $9,300Net Income 2017: -$4,3532017Revenue 2018: $6,159Expenses 2018: $4,423Net Income 2018: $1,7362018Revenue 2019: $3,440Expenses 2019: $3,710Net Income 2019: -$2702019Revenue 2020: $70,423Expenses 2020: $61,669Net Income 2020: $8,7542020Revenue 2021: $8,197Expenses 2021: $2,914Net Income 2021: $5,2832021Revenue 2022: $6,257Expenses 2022: $4,848Net Income 2022: $1,4092022Revenue 2023: $15,330Expenses 2023: $7,147Net Income 2023: $8,1832023Revenue 2024: $9,263Expenses 2024: $3,661Net Income 2024: $5,6022024

Highlighted filing

2015

Revenue$210,815
Expenses$199,995
Net Income$10,820
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 12, 2016
Return Version
2015v2.0
Gross Receipts
$210,815
Mission and Program Overview

Mission

To promote and advance the nursing profession and enhance the health and well-being of Missourians.

To promote and protect the health of missourians through the promotion of educational and scientific activities and community based projects.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$41,444$51,512▲ $10,068
Cash and Non-Interest-Bearing Accounts$13,546$45,644▲ $32,098
Investments in Publicly Traded Securities$9,418$8,886▼ $532
Accounts Receivable$80$0▼ $80
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$95,754$106,042▲ $10,288
Other Assets Total$31,266$0▼ $31,266
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$76,487$79,150▲ $2,663
Unrestricted Net Assets$19,267$26,892▲ $7,625
Total Net Assets Fund Balance$95,754$106,042▲ $10,288
Total Liabilities and Net Assets / Fund Balance$95,754$106,042▲ $10,288
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nelda GodfreyPresident
Corinne FessendenBoard Member
Deborah MercierBoard Member
Marilyn J ShepherdBoard Member
Monica BiddleBoard Member
Susan HinckBoard Member
Jill KliethermesCEO
Michelle MillerMember at Large
Pat K FinnellSecretary
Lynne OttTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$193,881
Program Service Revenue
$11,821
Investment Income
$67
Other Revenue
$5,046
All Other Contributions
$193,881
Change in Net Assets
$10,820

Audited Revenue Reconciliation

Revenue per Audited Statements
$210,815
Revenue Not Reported on Form 990
$-532
Total Revenue per Audited Statements
$210,283
Total Revenue per Form 990
$210,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$113,207
Salaries, Compensation, and Employee Benefits$54,454
Grants and Similar Amounts Paid$32,334
Total Fundraising Expense$19,333
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Office Expenses$68,284$3,565-$71,849
Other Salaries and Wages$15,184$20,245$15,184$50,613
Grants to Domestic Orgs$28,834--$28,834
Conferences and Meetings$26,646$180-$26,826
Travel$4,124$120$2,107$6,351
Advertising$4,500--$4,500
Payroll Taxes$1,152$1,537$1,152$3,841
Grants to Domestic Individuals$3,500--$3,500
Information Technology$2,400--$2,400
Fees for Services Accounting-$224-$224
Other Expenses$176$-9$890$-9
Total Functional Expenses$154,800$25,862$19,333$199,995

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$199,995
Total Expenses per Audited Statements$199,995
Total Expenses per Form 990$199,995
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Missouri Center for NursingJefferson City, MO170(b)(1)(A)(vi)Build Nursing Leadership$28,834
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-
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Management and administrative functions performed by missouri nurses association personnel under a management agreement.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Board members are selected by board of directors for the missouri nurses association

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The following matters require the approval of the board of directors of the missouri nurses association:approve and amend bylaws and/or articles of incorporationfix the number, appoint and/or remove with or without cause the president of the foundation board and/or any individual directors or officersapprove merger, dissolution, consolidation or reorganizationapprove acquisition, sale, lease, transfer or other alienation of property of the foundationapprove capital and operating budgetsapprove disposition of assets, if any, at time of dissolutionapprove long range financial and strategic plansapprove, interpret and change any statement of mission, philosophy, role and purpose

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

Return read and approved by board of directors

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Missouri Nurses Foundation
EIN
43-1832822
Phone
5736364623
Address
PO BOX 105228 308 E HIGH ST, JEFFERSON CITY, MO 65110

Signing Officer

Name
Jill Kliethermes
Title
CEO
Signed
2016-05-12
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
1

Preparer

Firm
Graves & Associates CPAs LLC
Address
3702 West Truman Blvd Suite 213, Jefferson City, MO 65109-6156
Preparer
Lynn J Graves CPA
Phone
5738937700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Association is exempt from federal income taxes under Section 501(c)(6), and the Foundation is exempt under Section 501(c)(3), of the Internal Revenue Code and application of state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association and Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the entities and various positions related to the potential sources of unrelated business taxable income (UBIT). The Organization was not subject to UBIT for the year ended.The Association and Foundation both file forms 990 in the U.S. federal jurisdiction. The entities are generally no longer subject to examination by the Internal Revenue Service three years after the forms were filed.

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IRS990/OfficeExpensesGrp/TotalAmt071849
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IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt031266
IRS990/OtherAssetsTotalGrp/EOYAmt00
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IRS990/OtherExpensesGrp/Desc1WORKERS COMP INSURANCE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt0890
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-9
IRS990/OtherExpensesGrp/ProgramServicesAmt0176
IRS990/OtherExpensesGrp/TotalAmt0890
IRS990/OtherExpensesGrp/TotalAmt1176
IRS990/OtherExpensesGrp/TotalAmt2-9
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IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc2SPONSORSHIP
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IRS990/OtherRevenueMiscGrp/ExclusionAmt13150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0750
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11146
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt23150
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0750
IRS990/OtherRevenueTotalAmt05046
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015184
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020245
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt015184
IRS990/OtherSalariesAndWagesGrp/TotalAmt050613
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt01152
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01537
IRS990/PayrollTaxesGrp/ProgramServicesAmt01152
IRS990/PayrollTaxesGrp/TotalAmt03841
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
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IRS990/ProgramServiceRevenueGrp/Desc0ANNUAL SUMMIT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt011821
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt011821
IRS990/ProgSrvcAccomActy2Grp/Desc0MNF continues to provide scholarships biennially and raised funds during 2014-2015 to provide $3,500 in scholarships for nursing students in 2015.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt03500
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt06250
IRS990/PYProgramServiceRevenueAmt022650
IRS990/PYRevenuesLessExpensesAmt0-19851
IRS990/PYSalariesCompEmpBnftPaidAmt083237
IRS990/PYTotalExpensesAmt0123766
IRS990/PYTotalRevenueAmt0103915
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IRS990/ReconcilationRevenueExpnssAmt010820
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IRS990/ReportInvestmentsOtherSecInd0false
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt041444
IRS990/SavingsAndTempCashInvstGrp/EOYAmt051512
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0195031
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt080224
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0108718
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt049150
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt043776
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0476899
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt067
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0240
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0671
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0780
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0652
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02410
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99180
IRS990ScheduleA/PublicSupportPY170Pct00.98690
IRS990ScheduleA/PublicSupportTotal170Amt0476899
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt043776
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0476899
IRS990ScheduleA/TotalSupportAmt0480859
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt0750
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0800
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt01550
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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-532
IRS990ScheduleD/RevenueNotReportedAmt0-532
IRS990ScheduleD/RevenueSubtotalAmt0210815
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from federal income taxes under Section 501(c)(6), and the Foundation is exempt under Section 501(c)(3), of the Internal Revenue Code and application of state law. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association and Foundation may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the entities and various positions related to the potential sources of unrelated business taxable income (UBIT). The Organization was not subject to UBIT for the year ended.The Association and Foundation both file forms 990 in the U.S. federal jurisdiction. The entities are generally no longer subject to examination by the Internal Revenue Service three years after the forms were filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalExpensesPerForm990Amt0199995
IRS990ScheduleD/TotalRevenuePerForm990Amt0210815
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0210283
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0199995
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt028834
IRS990ScheduleI/RecipientTable/IRCSectionDesc0170(b)(1)(A)(vi)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Build Nursing Leadership
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MISSOURI CENTER FOR NURSING
IRS990ScheduleI/RecipientTable/RecipientEIN0473909690
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 104661
IRS990ScheduleI/RecipientTable/USAddress/CityNm0JEFFERSON CITY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MO
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd065110
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT AND ADMINISTRATIVE FUNCTIONS PERFORMED BY MISSOURI NURSES ASSOCIATION PERSONNEL UNDER A MANAGEMENT AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE SELECTED BY BOARD OF DIRECTORS FOR THE MISSOURI NURSES ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FOLLOWING MATTERS REQUIRE THE APPROVAL OF THE BOARD OF DIRECTORS OF THE MISSOURI NURSES ASSOCIATION:APPROVE AND AMEND BYLAWS AND/OR ARTICLES OF INCORPORATIONFIX THE NUMBER, APPOINT AND/OR REMOVE WITH OR WITHOUT CAUSE THE PRESIDENT OF THE FOUNDATION BOARD AND/OR ANY INDIVIDUAL DIRECTORS OR OFFICERSAPPROVE MERGER, DISSOLUTION, CONSOLIDATION OR REORGANIZATIONAPPROVE ACQUISITION, SALE, LEASE, TRANSFER OR OTHER ALIENATION OF PROPERTY OF THE FOUNDATIONAPPROVE CAPITAL AND OPERATING BUDGETSAPPROVE DISPOSITION OF ASSETS, IF ANY, AT TIME OF DISSOLUTIONAPPROVE LONG RANGE FINANCIAL AND STRATEGIC PLANSAPPROVE, INTERPRET AND CHANGE ANY STATEMENT OF MISSION, PHILOSOPHY, ROLE AND PURPOSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3RETURN READ AND APPROVED BY BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0To promote protect and enhance nursing

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