Civic Intelligence

Kidron Inc.

990 • Fiscal year 2015 • EIN 48-0885137

Apr 01, 2014 to Mar 31, 2015 • Filed on Nov 15, 2015

3001 Ivy DriveNorth Newton, KS 67117

(316) 284-2900

Siviq Scores

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

Liabilities / Assets

94th percentile

1.27x

Higher debt load relative to assets than 94% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

8.91x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

5th percentile

-65%

Higher net margin than 5% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

86th percentile

$168,210

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 37.3% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

98th percentile

353%

Faster asset growth than 98% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

45th percentile

1.6%

Faster revenue growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$3,162,174

Up $2,463,947 (+353%) from 2014

Net Assets

Down

-$857,404

Down $484,567 (-130%) from 2014

Liabilities

Up

$4,019,578

Up $2,948,514 (+275%) from 2014

Revenue

Up

$451,054

Up $6,935 (+1.6%) from 2014

Expenses

Up

$745,853

Up $308,202 (+70%) from 2014

Net Income

Down

-$294,799

Down $301,267 (-4658%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2013: $786,949Liabilities 2013: $1,166,254Net Assets 2013: -$379,3052013Assets 2014: $698,227Liabilities 2014: $1,071,064Net Assets 2014: -$372,8372014Assets 2015: $3,162,174Liabilities 2015: $4,019,578Net Assets 2015: -$857,4042015Assets 2016: $2,879,418Liabilities 2016: $3,903,809Net Assets 2016: -$1,024,3912016Assets 2017: $2,600,246Liabilities 2017: $3,678,502Net Assets 2017: -$1,078,2562017Assets 2018: $2,545,979Liabilities 2018: $3,636,831Net Assets 2018: -$1,090,8522018Assets 2019: $2,455,144Liabilities 2019: $3,574,036Net Assets 2019: -$1,118,8922019Assets 2020: $2,385,698Liabilities 2020: $3,502,639Net Assets 2020: -$1,116,9412020Assets 2021: $2,321,633Liabilities 2021: $3,448,907Net Assets 2021: -$1,127,2742021Assets 2022: $2,230,623Liabilities 2022: $3,392,619Net Assets 2022: -$1,161,9962022Assets 2025: $1,998,414Liabilities 2025: $3,147,350Net Assets 2025: -$1,148,9362025

Highlighted filing

2015

Assets$3,162,174
Liabilities$4,019,578
Net Assets-$857,404

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $405,6002013Revenue 2014: $444,119Expenses 2014: $437,651Net Income 2014: $6,4682014Revenue 2015: $451,054Expenses 2015: $745,853Net Income 2015: -$294,7992015Revenue 2016: $457,880Expenses 2016: $674,933Net Income 2016: -$217,0532016Revenue 2017: $857,067Expenses 2017: $910,932Net Income 2017: -$53,8652017Revenue 2018: $867,844Expenses 2018: $880,440Net Income 2018: -$12,5962018Revenue 2019: $905,390Expenses 2019: $933,430Net Income 2019: -$28,0402019Revenue 2020: $917,351Expenses 2020: $915,400Net Income 2020: $1,9512020Revenue 2021: $926,361Expenses 2021: $936,694Net Income 2021: -$10,3332021Revenue 2022: $935,516Expenses 2022: $970,238Net Income 2022: -$34,7222022Revenue 2025: $1,019,891Expenses 2025: $1,106,438Net Income 2025: -$86,5472025

Highlighted filing

2015

Revenue$451,054
Expenses$745,853
Net Income-$294,799
Jump To
Filing Snapshot
Filing Period
Apr 1, 2014 to Mar 31, 2015
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$451,054
Mission and Program Overview

Mission

Our mission is to have a positive impact on quality of life by promoting lifelong wellness, purpose, choice, genuine connection, and personalized care with christian compassion.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$526,448$1,041,694▲ $515,246
Cash and Non-Interest-Bearing Accounts$7,730$32,632▲ $24,902
Prepaid Expenses and Deferred Charges$3,334$3,489▲ $155
Accounts Receivable$35$6▼ $29
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$698,227$3,162,174▲ $2,463,947
Other Assets Total$160,680$2,084,353▲ $1,923,673
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,031,269$3,892,853▲ $2,861,584
Accounts Payable and Accrued Expenses$24,126$109,268▲ $85,142
Other Liabilities$15,669$17,457▲ $1,788
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,071,064$4,019,578▲ $2,948,514
Net Assets / Fund Balance
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Unrestricted Net Assets$-372,837$-857,404▼ $484,567
Total Net Assets Fund Balance$-372,837$-857,404▼ $484,567
Total Liabilities and Net Assets / Fund Balance$698,227$3,162,174▲ $2,463,947

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$386,343$3,548,755$3,935,098
Equipment$246,451$292,886$539,337
Other Land Buildings$341,087$157,453$498,540
Land$67,813-$67,813
Other Assets Org$191,956--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Ryan GoeringCOO$112,750$112,750
Yvonne SieberDirector/chief Philanthropist$56,700$56,700
Jerol SchragCFO$55,966$55,966
Carolyn WilhelmCFO$48,881$48,881

Board Members and Trustees

NameTitle
Melvin VothDirector/chairperson
James KrehbielPresident/CEO
Barth HagueDirector/vice Chairperson
Arlan YoderDirector
Bonnie SowersDirector
Bruce WeaverDirector
David BurnsDirector
Jim GoeringDirector
Joe BrennemanDirector
Marcy ThiesenDirector
Paul HarderDirector
Ron PetersDirector
Rosie Goering BrandtDirector
Kaye PennerDirector/secretary
Lualan WillemsDirector/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$445,971
Investment Income
$740
Other Revenue
$4,343
Change in Net Assets
$-294,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$699,403
Salaries, Compensation, and Employee Benefits$46,450
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$256,472-$256,472
Depreciation Depletion$141,902--$141,902
Interest$121,445--$121,445
Occupancy$57,017--$57,017
Other Salaries and Wages-$35,545-$35,545
Fees for Services Accounting-$21,385-$21,385
Office Expenses-$10,858-$10,858
Insurance$8,273--$8,273
Fees for Services Legal-$7,041-$7,041
Other Employee Benefits-$6,525-$6,525
Payroll Taxes-$4,380-$4,380
Advertising-$1,089-$1,089
Other Expenses$490--$490
All Other Expenses$141--$141
Total Functional Expenses$402,558$343,295$0$745,853
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposit$17,457
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

All management functions are contracted for with kidron bethel retirement services, inc., a related 501(c)(3) organization whose board of directors also serves as the board for kidron, inc.

Form 990, Part VI, Section B, Line 11B

An independent accounting firm prepares and reviews the form 990. The form 990 is then reviewed by the finance committee of the board. The finance committee and the cfo review the form 990 with the full board. The cfo is available to answer any questions or provide clarification. The final form 990, with all required schedules, is provided to all voting members of the board prior to filing the 990.

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

The board of directors, officers, and committeee members annually review and sign the organization's conflict of interest policy. Actual or potential conflicts of interest must be disclosed to the board. After disclosure and discussion of the conflict, the interested person must leave the meeting while the remaining board members discuss and vote on whether a conflict exists. If a conflict does exist, the board will determine whether they can obtain a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If that is not reasonably possible, the disinterested members will vote to determine whether the transaction or arrangement is fair and reasonable, in the organization's best interest, and to the organization's benefit.

Form 990, Part VI, Section B, Line 15A

The subcommittee of the board of bluestem communities, inc., the controlling organization, annually reviews the ceo's compensation, using the leadingage kansas wage and salary survey report and then presents their recommendation to the full board. This review was last performed in 2014 and was documented in the board minutes. Form 990, part vi, section b, line 15b the ceo annually reviews compensation for all other key employees using the same kahsa wage and salary survey report.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and audited financial statements are not typically available to the public.

Filing and Contact Details

Filer

Filer Name
Kidron Inc
EIN
48-0885137
In Care Of
% JEROL SCHRAG
Phone
3162842900
Address
3001 IVY DRIVE, NORTH NEWTON, KS 67117

Signing Officer

Name
James Krehbiel
Title
CEO
Phone
3162842900
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Krehbiel
Formed
1979
Legal Domicile
Ks
Voting Board Members
12
Independent Board Members
12
Employees
12
Volunteers
15

Preparer

Firm
Bkd Llp
Address
1551 N WATERFRONT PKWY STE 300, WICHITA, KS 67206-6601
Preparer
Elizabeth S Hogan
Phone
3162652811
Supplemental Narrative

Additional Explanations

Form 990, Part I, Line 1

Provide retired persons with facilities and services especially designed to meet their physical, social, and psychological needs, and contribute to their health, security, and usefulness in longer living.

Form 990, Part XI, Line 9

Addition of loans (464,484) transfer of fixed assets from related party 274,716 ---------- (189,768)

Financial Statement Notes

Schedule D, Part X, Line 2

Management has evaluated their income tax position under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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