Civic Intelligence

General Baptist Nursing Home Board Inc

990 • Fiscal year 2020 • EIN 45-0521836

Sep 01, 2019 to Aug 31, 2020 • Filed on Feb 24, 2022

1287 W North StreetPiggott, AR 72454

(870) 598-1020

Siviq Scores

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

Liabilities / Assets

90th percentile

0.90x

Higher debt load relative to assets than 90% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

91st percentile

3.10x

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

32nd percentile

-1.6%

Higher net margin than 32% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

87th percentile

$288,710

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 16.2% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

64th percentile

13%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

9.7%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$6,153,742

Up $687,720 (+13%) from 2019

Net Assets

Down

$622,849

Down $28,085 (-4.3%) from 2019

Liabilities

Up

$5,530,893

Up $715,805 (+15%) from 2019

Revenue

Up

$1,783,882

Up $157,704 (+9.7%) from 2019

Expenses

Up

$1,811,967

Up $281,671 (+18%) from 2019

Net Income

Down

-$28,085

Down $123,967 (-129%) from 2019

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $2,295,401Liabilities 2010: $922,227Net Assets 2010: $1,373,1742010Assets 2011: $2,567,948Liabilities 2011: $1,319,928Net Assets 2011: $1,248,0202011Assets 2012: $3,033,093Liabilities 2012: $1,580,944Net Assets 2012: $1,452,1492012Assets 2013: $3,084,858Liabilities 2013: $1,885,182Net Assets 2013: $1,199,6762013Assets 2014: $3,256,127Liabilities 2014: $2,113,033Net Assets 2014: $1,143,0942014Assets 2015: $3,714,294Liabilities 2015: $2,630,674Net Assets 2015: $1,083,6202015Assets 2016: $3,829,155Liabilities 2016: $2,776,536Net Assets 2016: $1,052,6192016Assets 2017: $3,834,642Liabilities 2017: $2,987,289Net Assets 2017: $847,3532017Assets 2018: $4,637,489Liabilities 2018: $4,082,437Net Assets 2018: $555,0522018Assets 2019: $5,466,022Liabilities 2019: $4,815,088Net Assets 2019: $650,9342019Assets 2020: $6,153,742Liabilities 2020: $5,530,893Net Assets 2020: $622,8492020Assets 2021: $5,055,873Liabilities 2021: $5,336,382Net Assets 2021: -$280,5092021Assets 2022: $5,512,622Liabilities 2022: $6,452,523Net Assets 2022: -$939,9012022

Highlighted filing

2020

Assets$6,153,742
Liabilities$5,530,893
Net Assets$622,849

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $541,6932010Revenue 2011: $827,405Expenses 2011: $659,317Net Income 2011: $168,0882011Revenue 2012: $727,037Expenses 2012: $834,148Net Income 2012: -$107,1112012Revenue 2013: $571,453Expenses 2013: $599,146Net Income 2013: -$27,6932013Revenue 2014: $889,335Expenses 2014: $945,917Net Income 2014: -$56,5822014Revenue 2015: $1,093,055Expenses 2015: $1,152,529Net Income 2015: -$59,4742015Revenue 2016: $1,133,611Expenses 2016: $1,164,612Net Income 2016: -$31,0012016Revenue 2017: $1,130,481Expenses 2017: $1,335,747Net Income 2017: -$205,2662017Revenue 2018: $1,251,011Expenses 2018: $1,543,312Net Income 2018: -$292,3012018Revenue 2019: $1,626,178Expenses 2019: $1,530,296Net Income 2019: $95,8822019Revenue 2020: $1,783,882Expenses 2020: $1,811,967Net Income 2020: -$28,0852020Revenue 2021: $1,381,500Expenses 2021: $2,284,858Net Income 2021: -$903,3582021Revenue 2022: $1,447,711Expenses 2022: $2,107,103Net Income 2022: -$659,3922022

Highlighted filing

2020

Revenue$1,783,882
Expenses$1,811,967
Net Income-$28,085
Jump To
Filing Snapshot
Filing Period
Sep 1, 2019 to Aug 31, 2020
Signed
Feb 24, 2022
Return Version
2019v5.0
Gross Receipts
$1,783,882
Mission and Program Overview

Mission

To support the purposes and charitable mission of its related tax-exempt entities on a non-discriminatory basis regardless of age, ethnicity, religion, sexual preference or ability to pay. The organization provides management, financial and administrative services to its affiliates on a cost plus basis. This management fee is paid yearly and represents the organization's sole source of revenue. The corporation is organized for charitable purposes to provide shelter, housing and facilities of personal care, treatment and comfort of persons who are infirmed, aged, disabled or otherwise in need of such services.

To support the purposes and charitable mission of tax-exempt entities on a non-discriminatory basis regardless of age, ethnicity, religion, sexual preference or ability to pay.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$4,609,135$3,394,015▼ $1,215,120
Cash and Non-Interest-Bearing Accounts$423,076$2,401,225▲ $1,978,149
Land, Buildings, and Equipment, Net$270,629$323,124▲ $52,495
Accounts Receivable$163,182--
Inventories for Sale or Use-$35,378-
Total Assets$5,466,022$6,153,742▲ $687,720
Liabilities
Other Liabilities$2,158,314$3,021,781▲ $863,467
Mortgage Notes Payable Secured by Investment Property$2,470,957$2,102,656▼ $368,301
Unsecured Notes Loans Payable-$252,710-
Accounts Payable and Accrued Expenses$185,817$153,746▼ $32,071
Total Liabilities$4,815,088$5,530,893▲ $715,805
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$650,934$622,849▼ $28,085
Total Net Assets Fund Balance$650,934$622,849▼ $28,085
Total Liabilities and Net Assets / Fund Balance$5,466,022$6,153,742▲ $687,720

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$139,323$48,305-
Land$14,000--
Equipment$169,801$236,789-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott ColeCEOFT$251,371$37,339$288,710
Tracy ColeCOOFT$137,585-$137,585
Dave BrownTreasurerFT$107,594-$107,594
David ReedCFOFT$88,000-$88,000

Board Members and Trustees

NameTitle
Carol BlantonPresident -
Clydus GrayTrustee
Darrell McgrillisTrustee
Jame McgeeTrustee
Kevin SmithTrustee
Trea MccandlessTrustee
Jim - PooleVP - Trustee
Tracy RobisonSecretary -

Highest Paid Contractors

ContractorServicesLocationCompensation
Duane Morris LLPLegal30 S 17TH STREET, Philadelphia, PA 19103$114,509
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,782,927
Investment Income
$955
Other Revenue
$0
Change in Net Assets
$-28,085
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,107,733
Other Expenses$523,752
Grants and Similar Amounts Paid$180,482
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$606,598-$606,598
Other Salaries and Wages-$417,653-$417,653
Grants to Domestic Orgs$180,482--$180,482
Interest-$114,231-$114,231
Insurance-$108,462-$108,462
Fees for Services Legal-$82,423-$82,423
Payroll Taxes-$76,959-$76,959
Depreciation Depletion-$62,639-$62,639
Office Expenses-$57,343-$57,343
Fees for Services Accounting-$24,925-$24,925
Travel-$19,328-$19,328
Other Expenses-$7,131-$7,131
Other Employee Benefits-$6,523-$6,523
Advertising-$4,834-$4,834
All Other Expenses-$3,448-$3,448
Total Functional Expenses$180,482$1,631,485$0$1,811,967
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
General Baptist Assisted LivingPiggott, AR501c3Program Support$180,482
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$3,021,781
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Scott r. Cole tracy g. Cole ceo coo family relationship

Form 990, Page 6, Part VI, Line 3

Effective sep 1, 2013, the organization and its related tax-exempt affiliates brought its finance department in house. An outside arrangement was terminated prior to the end of the organization's 2013 fiscal year.

Form 990, Page 6, Part VI, Line 6

General baptist nursing home board, inc. ("gbnhb") is the sole member of this organization.

Form 990, Page 6, Part VI, Line 7A

Gbnhb has the right to elect the members of this organization's board of trustees and has certain reserved powers as defined in this organization's bylaws.

Form 990, Page 6, Part VI, Line 8B

The board acts on measures as a whole.

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

The organization's federal form 990 was provided to each voting member of the organization's governing body (its board of trustees) prior to the filing with the irs. In addition, the organization's board assumed the responsibility to oversee and coordinate the federal form 990 preparation and filing process.

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

The organization has a written conflict of interest policy. The organization regularly monitors and enforces compliance with its conflict of interest policy. This conflict of interest policy requires that the signed conflict of interest forms be reviewed by the chief executive officer. In a situation in which a trustee discloses an interest that could give rise to a conflict, the trustee's potential conflict is reported to the full board of trustees which evaluates the conflict and its potential impact on the trustee's participation on the board or on certain issues which may come before the board. As appropriate the board will take action to address the conflict.

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

The compensation and benefits of senior management, including the chief executive officer, are reviewed by the board of trustees to ensure fair market value compensation is paid. Where appropriate, the board reviews external comparable data and seeks advice of external consultants to ensure total compensation of these individuals is reasonable and fair market value.

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

The compensation and benefits of senior management,including the chief executive officer, are reviewed by the board of trustees to ensure fair market value compensation is paid. Where appropriate, the board reviews external comparable data and seeks advice of external consultants to ensure total compensation of these individuals is reasonable and fair market value.

Form 990, Page 6, Part VI, Line 19

The organization's filed certificate of incorporation and any amendments can be obtained and reviewed through the state of missouri secretary of state. The federal form 1023 and all attachments can be obtained upon request directly from the organization.

Form 990, Part VII

Certain board of trustee members, officers and/or directors listed on core form, part vii and schedule j of this form 990 may hold similar positions with both this organization and other affiliates within the system. The hours shown on this form 990 for board members who receive no compensation for services rendered in a non-board capacity, represents the estimated hours devoted per week for this organization. To the extent these individuals serve as a member of the board of trustees of other related organizations in the system, their respective hours per week per organization are approximately one hour. The hours reflected on part vii of this form 990, for board members who receive compensation for services rendered in a non-board capacity, paid officers and key employees, reflect total hours worked per week on behalf of general baptist nursing home board, inc. And all affiliates; not solely this organization.

Filing and Contact Details

Filer

Filer Name
General Baptist Nursing Home Board
EIN
45-0521836
Phone
8705981020
Address
1287 W NORTH STREET, PIGGOTT, AR 72454

Signing Officer

Name
Scott Cole
Title
CEO
Phone
8705981020
Signed
2022-02-24

Organization Details

Principal Officer
Scott Cole
Formed
1984
Legal Domicile
Ar
Voting Board Members
8
Independent Board Members
8
Employees
17
Volunteers
2
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To support the purposes and charitable mission of its related tax-exempt entities on a non-discriminatory basis regardless of age, ethnicity, religion, sexual preference or ability to pay. The organization provides management, financial and administrative services to its affiliates on a cost plus basis. This management fee is paid yearly and represents the organization's sole source of revenue. The corporation is organized for charitable purposes to provide shelter, housing and facilities of personal care, treatment and comfort of persons who are infirmed, aged, disabled or otherwise in need of such services.

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IRS990/OtherExpensesGrp/Desc1AUTO EXPENSES
IRS990/OtherExpensesGrp/Desc2MISC EXPENSES
IRS990/OtherExpensesGrp/Desc3PURCHASED SERVICES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt110816
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt210312
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt37131
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IRS990/OtherExpensesGrp/TotalAmt110816
IRS990/OtherExpensesGrp/TotalAmt210312
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IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0GB VILLAGES WEST 83-2300592 10 X 0 0 GB VILLAGES ASSISTED LIVING 83-2317876 10 X 0 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART I, LINE 11H
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrganizationsTotalCnt07
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt60
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0GB NURSING HOME INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1GB ASSISTED LIVING
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt2GB NURSING HOME OF PIGGOTT
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt3GB NURSING HOME OF LINN
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt4GB VILLAGES EAST
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt5GB VILLAGES WEST
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt6GB VILLAGES ASSISTED LIVING
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt048305
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0169801
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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0406590
IRS990ScheduleD/LandGrp/BookValueAmt014000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt014000
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AFFILIATES
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IRS990ScheduleD/TotalLiabilityAmt03021781
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IRS990ScheduleI/RecipientTable/CashGrantAmt0180482
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0GENERAL BAPTIST ASSISTED LIVING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine2Txt0FACILITY
IRS990ScheduleI/RecipientTable/RecipientEIN0261345353
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01200 GORDON DUCKWORTH DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0PIGGOTT
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0AR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd072454
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE MONITORED BY THE ORGANIZATIONS FINANCE PERSONNEL THROUGH THE UTILIZATION OF COST CENTERS AND OTHER INFORMATION; INCLUDING WRITTEN DOCUMENTATION AND RECEIPTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0251371
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount022048
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt015291
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SCOTT COLE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0288710
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE COMPENSATION AND BENEFITS OF SENIOR MANAGEMENT, INCLUDING THE CHIEF EXECUTIVE OFFICER, ARE REVIEWED BY THE BOARD OF TRUSTEES ANNUALLY TO ENSURE FAIR MARKET VALUE COMPENSATION IS PAID. WHERE APPROPRIATE, THE BOARD REVIEWS EXTERNAL COMPARABLE DATA AND SEEKS ADVICE OF EXTERNAL CONSULTANTS WHEN DEEMED NECESSARY TO ENSURE TOTAL COMPENSATION OF THESE INDIVIDUALS IS REASONABLE AND REFLECTS FAIR MARKET VALUE FOR BASE SALARY, BONUS STRUCTURE, AND MEDICAL BENEFITS. THE BONUS STRUCTURE IS BASED ON COMPLETION OF THE ORGANIZATION'S AND THEIR RELATED ENTITIES MISSION ESPECIALLY AS IT RELATES TO QUALITY OF CARE FOR THE RESIDENT NO MATTER THE PERSON'S AGE, ETHNICITY, RELIGION, SEXUAL PREFERENCE OR ABILITY TO PAY. THIS IS MEASURED BY SUCH CRITERIA AS FEDERAL AND STATE SURVEY RESULTS AND THE NUMBER SUBSTANTIATED AND UNSUBSTANTIATED COMPLAINTS AS WELL AS OTHER BOTH SUBJECTIVE AND OBJECTIVE CRITERIA AS THE BOARD OF TRUSTEES DEEMS APPROPRIATE TO USE AS CIRCUMSTANCES DICTATE. SENIOR MANAGEMENT ARE EMPLOYED BY THE GENERAL BAPTIST NURSING HOME BOARD INC. WHICH IS THE TAX-EXEMPT PARENT OF EIGHT RELATED TAX-EXEMPT ENTITIES.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO SUPPORT THE PURPOSES AND CHARITABLE MISSION OF ITS RELATED TAX-EXEMPT ENTITIES ON A NON-DISCRIMINATORY BASIS REGARDLESS OF AGE, ETHNICITY, RELIGION, SEXUAL PREFERENCE OR ABILITY TO PAY. THE ORGANIZATION PROVIDES MANAGEMENT, FINANCIAL AND ADMINISTRATIVE SERVICES TO ITS AFFILIATES ON A COST PLUS BASIS. THIS MANAGEMENT FEE IS PAID YEARLY AND REPRESENTS THE ORGANIZATION'S SOLE SOURCE OF REVENUE. THE CORPORATION IS ORGANIZED FOR CHARITABLE PURPOSES TO PROVIDE SHELTER, HOUSING AND FACILITIES OF PERSONAL CARE, TREATMENT AND COMFORT OF PERSONS WHO ARE INFIRMED, AGED, DISABLED OR OTHERWISE IN NEED OF SUCH SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SCOTT R. COLE TRACY G. COLE CEO COO FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EFFECTIVE SEP 1, 2013, THE ORGANIZATION AND ITS RELATED TAX-EXEMPT AFFILIATES BROUGHT ITS FINANCE DEPARTMENT IN HOUSE. AN OUTSIDE ARRANGEMENT WAS TERMINATED PRIOR TO THE END OF THE ORGANIZATION'S 2013 FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GENERAL BAPTIST NURSING HOME BOARD, INC. ("GBNHB") IS THE SOLE MEMBER OF THIS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GBNHB HAS THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAS CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS.

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