Civic Intelligence

R Way

990 • Fiscal year 2015 • EIN 47-0746990

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 15, 2016

219 Main StreetWayne, NE 68787

(402) 375-5741

Siviq Scores

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

Liabilities / Assets

71st percentile

0.21x

Higher debt load relative to assets than 71% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

59th percentile

0.08x

Higher debt load relative to revenue than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

5th percentile

-35%

Faster asset growth than 5% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-9.5%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$295,207

Down $159,011 (-35%) from 2014

Net Assets

Down

$232,527

Down $139,785 (-38%) from 2014

Liabilities

Down

$62,680

Down $19,226 (-23%) from 2014

Revenue

Down

$800,022

Down $84,299 (-9.5%) from 2014

Expenses

Down

$939,810

Down $52,085 (-5.3%) from 2014

Net Income

Down

-$139,788

Down $32,214 (-30%) from 2014

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $453,178Liabilities 2010: $51,404Net Assets 2010: $401,7742010Assets 2011: $522,847Liabilities 2011: $52,825Net Assets 2011: $470,0222011Assets 2012: $627,315Liabilities 2012: $53,017Net Assets 2012: $574,2982012Assets 2013: $551,552Liabilities 2013: $71,666Net Assets 2013: $479,8862013Assets 2014: $454,218Liabilities 2014: $81,906Net Assets 2014: $372,3122014Assets 2015: $295,207Liabilities 2015: $62,680Net Assets 2015: $232,5272015Assets 2016: $263,035Liabilities 2016: $63,021Net Assets 2016: $200,0142016

Highlighted filing

2015

Assets$295,207
Liabilities$62,680
Net Assets$232,527

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,121,0932010Expenses 2011: $1,052,2172011Expenses 2012: $975,1342012Expenses 2013: $1,016,9432013Revenue 2014: $884,321Expenses 2014: $991,895Net Income 2014: -$107,5742014Revenue 2015: $800,022Expenses 2015: $939,810Net Income 2015: -$139,7882015Revenue 2016: $901,808Expenses 2016: $934,496Net Income 2016: -$32,6882016

Highlighted filing

2015

Revenue$800,022
Expenses$939,810
Net Income-$139,788
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 15, 2016
Return Version
2014v6.0
Gross Receipts
$800,022
Mission and Program Overview

Mission

RWay began operations Oct 1, 1991 and provides day and residential rehabilitation services and service coordination for persons disabled by severe and persistent mental illness in the 22 county area designated as Region IV geographical area of Nebraska.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$174,714$165,519▼ $9,195
Accounts Receivable$221,947$86,621▼ $135,326
Savings and Temporary Cash Investments$51,242$36,772▼ $14,470
Prepaid Expenses and Deferred Charges$6,224$6,204▼ $20
Cash and Non-Interest-Bearing Accounts$91$91→ $0
Total Assets$454,218$295,207▼ $159,011
Liabilities
Accounts Payable and Accrued Expenses$68,175$54,284▼ $13,891
Mortgage Notes Payable Secured by Investment Property$13,731$8,396▼ $5,335
Total Liabilities$81,906$62,680▼ $19,226
Net Assets / Fund Balance
Unrestricted Net Assets$372,312$232,527▼ $139,785
Total Net Assets Fund Balance$372,312$232,527▼ $139,785
Total Liabilities and Net Assets / Fund Balance$454,218$295,207▼ $159,011

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$98,921$191,332$290,253
Other Land Buildings$10,368$129,370$139,738
Leasehold Improvements$56,230$38,086$94,316
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeannia J BresslerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$637,087
Program Service Revenue
$162,653
Investment Income
$282
Other Revenue
$0
Change in Net Assets
$-139,788

Audited Revenue Reconciliation

Revenue per Audited Statements
$800,022
Total Revenue per Audited Statements
$800,022
Total Revenue per Form 990
$800,022
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$583,354
Other Expenses$356,456
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$309,271--$309,271
Occupancy$196,426--$196,426
Current Officers, Directors, Trustees, and Key Employees-$182,281-$182,281
Payroll Taxes$25,748$14,242-$39,990
Pension Plan Contributions$21,251$15,729-$36,980
Travel$30,560--$30,560
Depreciation Depletion$17,809--$17,809
Other Employee Benefits$7,554$7,278-$14,832
Insurance$13,579--$13,579
Information Technology$12,421--$12,421
Office Expenses$11,070--$11,070
Fees for Services Other-$10,535-$10,535
Fees for Services Accounting-$9,750-$9,750
Conferences and Meetings$8,955--$8,955
All Other Expenses$7,191--$7,191
Advertising$5,896--$5,896
Other Expenses$2,599--$2,599
Interest$1,412--$1,412
Fees for Services Legal$37--$37
Total Functional Expenses$699,995$239,815$0$939,810

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$939,810
Total Expenses per Audited Statements$939,810
Total Expenses per Form 990$939,810
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jeannia J BresslerAdministratorRents paid to First Step IncNo-
Rodney L BresslerEmployeeRents pd to First StepNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No

Governance Explanations

Form 990 governing body review Part VI line 11

The Governing Board receives a copy of the year end Audit. The Form 990 is prepared from those audited financial statements. The Board is informed that a copy of the Form 990 is available to them on request.

Conflict of interest policy compliance Part VI line 12C

The Organization is located in a very small Community and the Staff, Administration and Governing Board and their relationships are all well known. If there were a conflict of interest, it would be known in advance of it surfacing. The Board is aware of the conflict of interest policy and is expected to abide by it in all their dealings.

CEO executive director top management comp Part VI line 15A

Each employee has an annual review that is conducted for purposes of determining strengths and weaknesses and potential pay raises. In addition the staff has a peer review. All the data is provided to the Board. Administrator wages are reviewed and comparable wage bases for duties is a consideration when any change is made.

Other officer or key employee compensation Part VI line 15B

Employee review and Peer Reviews are conducted by Administration. The results are factored into any pay changes for any employees. The daily processes that are required of staff are tracked and data regarding the completeness of work or errors and omission are known and dealt with immediately. This history is also used during the evaluation process. Employees are expected to pass Red Cross First Aid and CPR classes. There is a small pay raise when these classes are passed. A larger pay raise is guaranteed when an Employee passes the Med Aid class. Third Party providers administer those tests.

Governing documents etc available to public Part VI line 19

All documents pertaining to the Conflict of Interest Policy and Financial Statements including the most recently filed Form 990 are available to the Public upon request. Any request for Governing Documents is expected to be in writing and will be responded to within a reasonable time line.

Filing and Contact Details

Filer

Filer Name
R Way
EIN
47-0746990
Address
219 Main Street, Wayne, NE 68787

Signing Officer

Name
Jeannia J Bressler
Title
Director
Phone
4023755741
Signed
2016-02-15
Discuss with paid preparer
No

Organization Details

Formed
1990
Legal Domicile
Ne
Voting Board Members
5
Independent Board Members
4
Employees
47

Preparer

Firm
Accounting Plus
Address
100 South Pearl Street, Wayne, NE 68787
Preparer
Marta G Nelson
Phone
4023753741
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0Residential Rehabilitation services- KIRKWOOD HOUSE is a 12 bed facility staffed by 24 hour awake staff. Residents learn or relearn skills which include cooking, shopping, cleaning, budgeting their funds and laundry. R Ways personnel provide assistance to residents in helping them to develop personal and daily living skills. Medication management is a critical component of the program. There is a mock apartment on-site where residents live before they move into the community. Psychiatric Residential Rehabilitation is a facility based program for people that are disabled by mental illness who are unable to reside in a less restrictive residential setting. The desired goals include improvement in functioning so that the individual can live successfully in an environment of their choosing within the scope of their capabilities and resources and to reduce the frequency and duration of hospitalization. The program is essentially the same as the prior year.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Day Rehabilitation- THE JOB SITE is R Ways program that consumers attend Monday through Friday and voluntarily on Saturdays. This is a facility based program for persons disabled by severe and persistent mental illness. Support services provided are focused on developing community, prevocational, social, recreational and wellness skills needed to live successfully in the community. Prevocational Svc is designed to develop general skills and behavior needed to prepare a consumer to be employed and/or engage in other related substantial gainful activity (the program does not provide assistance in obtaining permanent employment for consumers). The program provides consumers with skill development for self administration of medication and recognition of signs of relapse and control of symptoms. The program has remained essentially the same as the prior year.
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IRS990/ProgSrvcAccomActy3Grp/Desc0R Way provides Community Support services throughout the 22 county north-eastern Nebraska Region IV area. Svcs are provided in the clients home, at the clients convenience, 24 hours a day. Svcs are designed to encompase the following: a)Maximize the consumers quality of life-encouraging participation in their community and empowering them to make informed choices regarding where and how they live b)Improvement in the care/support in times of crisis and acquisition of services for the consumer in their community through consumer advocacy c)Decrease the frequency and duration of hospitalization. Successful Community Support will result in a consumer with skills that allows them to live and participate in their community, in a residence of their choosing, making informed choices regarding their life. The program has remained essentially the same as the prior year.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0The COMMUNITY MENTAL HEALTH AND WELLNESS CLINIC provides outpatient counseling services in four small town communities. Services are provided two days per week and emergency services are available if necessary. In addition, we provide TELEHEALTH services linked with Psychiatrists at the University of Nebraska Medial Center. TELEHEALTH services are currently available one day per week.
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IRS990ScheduleA/TotalSupportAmt04025631
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt098921
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0191332
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0290253
IRS990ScheduleD/ExpensesSubtotalAmt0939810
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt056230
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt038086
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt094316
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt010368
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0129370
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0139738
IRS990ScheduleD/RevenueSubtotalAmt0800022
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0165519
IRS990ScheduleD/TotalExpensesPerForm990Amt0939810
IRS990ScheduleD/TotalRevenuePerForm990Amt0800022
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0800022
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0939810
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Jeannia J Bressler
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Rodney L Bressler
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Administrator
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Employee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Rents paid to First Step Inc
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Rents pd to First Step
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0First Step Inc owns three properties that are leased to R Way on a year to year basis. The rents have been set by an independent third party under a fair market value analysis. Those rents are approved by the Board of Directors. Jeannia Bressler is the majority stockholder and President of First Step Inc. 28b Rodney Bressler is the Vice President and minority shareholder in First Step Inc. R Way leases three properties from First Step on a year to year basis. The rents are established by an independent third party under a fair market value analysis. Those rents are spproved by the Board of Directors. Rodney is the spouse of Jeannia Bressler the Administrator of R Way and majority shareholder of First Step Inc.28c R Way leases three facilities from First Step Inc. First Step Inc. shareholders include Jeannia Bressler (Administrator for R Way) and Rodney L Bressler (employee of R Way). Jeannia is a key employee for R Way and Rodney is her spouse.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Supplemental Information for Schedule L
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Governing Board receives a copy of the year end Audit. The Form 990 is prepared from those audited financial statements. The Board is informed that a copy of the Form 990 is available to them on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Organization is located in a very small Community and the Staff, Administration and Governing Board and their relationships are all well known. If there were a conflict of interest, it would be known in advance of it surfacing. The Board is aware of the conflict of interest policy and is expected to abide by it in all their dealings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Each employee has an annual review that is conducted for purposes of determining strengths and weaknesses and potential pay raises. In addition the staff has a peer review. All the data is provided to the Board. Administrator wages are reviewed and comparable wage bases for duties is a consideration when any change is made.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Employee review and Peer Reviews are conducted by Administration. The results are factored into any pay changes for any employees. The daily processes that are required of staff are tracked and data regarding the completeness of work or errors and omission are known and dealt with immediately. This history is also used during the evaluation process. Employees are expected to pass Red Cross First Aid and CPR classes. There is a small pay raise when these classes are passed. A larger pay raise is guaranteed when an Employee passes the Med Aid class. Third Party providers administer those tests.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All documents pertaining to the Conflict of Interest Policy and Financial Statements including the most recently filed Form 990 are available to the Public upon request. Any request for Governing Documents is expected to be in writing and will be responded to within a reasonable time line.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Rounding
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0454218
IRS990/TotalAssetsEOYAmt0295207
IRS990/TotalAssetsGrp/BOYAmt0454218
IRS990/TotalAssetsGrp/EOYAmt0295207
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0637087
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0239815
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0699995
IRS990/TotalFunctionalExpensesGrp/TotalAmt0939810
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081906
IRS990/TotalLiabilitiesEOYAmt062680
IRS990/TotalLiabilitiesGrp/BOYAmt081906
IRS990/TotalLiabilitiesGrp/EOYAmt062680
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0372312
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0232527
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt056174
IRS990/TotalOtherProgSrvcRevenueAmt010863
IRS990/TotalProgramServiceExpensesAmt0699995
IRS990/TotalProgramServiceRevenueAmt0162653
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0162935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0800022
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454218
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0295207
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt030560
IRS990/TravelGrp/TotalAmt030560
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0372312
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0232527
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0rway.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeannia J Bressler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum04023755741
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0R Way
ReturnHeader/Filer/BusinessNameControlTxt0RWAY
ReturnHeader/Filer/EIN0470746990
ReturnHeader/Filer/USAddress/AddressLine1Txt0219 Main Street
ReturnHeader/Filer/USAddress/CityNm0Wayne
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068787
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470788821
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Accounting Plus
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0100 South Pearl Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wayne
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068787
ReturnHeader/PreparerPersonGrp/PhoneNum04023753741
ReturnHeader/PreparerPersonGrp/PreparationDt02016-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Marta G Nelson
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-02-15T21:12:45-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-07-01
ReturnHeader/TaxPeriodEndDt02015-06-30
ReturnHeader/TaxYr02014

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