Civic Intelligence

MID America Nutrition Program Inc

990 • Fiscal year 2017 • EIN 48-0920641

Oct 01, 2016 to Sep 30, 2017 • Filed on Aug 10, 2018

1538 Industrial AvenueOttawa, KS 66067

(785) 242-8341

Siviq Scores

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

Liabilities / Assets

75th percentile

0.39x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.25x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

51st percentile

3.3%

Higher net margin than 51% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

46th percentile

2.0%

Faster asset growth than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

33rd percentile

-1.5%

Faster revenue growth than 33% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$904,725

Up $17,917 (+2.0%) from 2016

Net Assets

Up

$547,456

Up $63,176 (+13%) from 2016

Liabilities

Down

$357,269

Down $45,259 (-11%) from 2016

Revenue

Down

$1,436,823

Down $21,437 (-1.5%) from 2016

Expenses

Up

$1,390,011

Up $41,246 (+3.1%) from 2016

Net Income

Down

$46,812

Down $62,683 (-57%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $849,539Liabilities 2011: $473,032Net Assets 2011: $376,5072011Assets 2012: $749,092Liabilities 2012: $441,289Net Assets 2012: $307,8032012Assets 2013: $718,421Liabilities 2013: $451,255Net Assets 2013: $267,1662013Assets 2014: $673,517Liabilities 2014: $418,029Net Assets 2014: $255,4882014Assets 2015: $774,736Liabilities 2015: $404,452Net Assets 2015: $370,2842015Assets 2016: $886,808Liabilities 2016: $402,528Net Assets 2016: $484,2802016Assets 2017: $904,725Liabilities 2017: $357,269Net Assets 2017: $547,4562017Assets 2018: $186,286Liabilities 2018: $80,956Net Assets 2018: $105,3302018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019

Highlighted filing

2017

Assets$904,725
Liabilities$357,269
Net Assets$547,456

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,540,126Expenses 2011: $1,525,786Net Income 2011: $14,3402011Expenses 2012: $1,381,6162012Revenue 2013: $1,325,963Expenses 2013: $1,361,454Net Income 2013: -$35,4912013Revenue 2014: $1,277,250Expenses 2014: $1,291,545Net Income 2014: -$14,2952014Revenue 2015: $1,468,982Expenses 2015: $1,352,836Net Income 2015: $116,1462015Revenue 2016: $1,458,260Expenses 2016: $1,348,765Net Income 2016: $109,4952016Revenue 2017: $1,436,823Expenses 2017: $1,390,011Net Income 2017: $46,8122017Revenue 2018: $1,419,449Expenses 2018: $1,596,249Net Income 2018: -$176,8002018Revenue 2019: $1,969Expenses 2019: $67,863Net Income 2019: -$65,8942019

Highlighted filing

2017

Revenue$1,436,823
Expenses$1,390,011
Net Income$46,812
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Aug 10, 2018
Return Version
2016v3.0
Gross Receipts
$1,442,888
Mission and Program Overview

Mission

Provides meals to persons over age 60 either at congregate locations or home delivered in several east central counties.

Provides meals to persons over age 60 either at congregate locations or home delivered in several east central kansas counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$529,045$512,501▼ $16,544
Cash and Non-Interest-Bearing Accounts$174,170$200,507▲ $26,337
Accounts Receivable$90,487$99,600▲ $9,113
Investments in Publicly Traded Securities$50,589$51,067▲ $478
Savings and Temporary Cash Investments$39,103$39,122▲ $19
Prepaid Expenses and Deferred Charges$2,914$1,428▼ $1,486
Total Assets$886,808$904,725▲ $17,917
Other Assets Total$500$500→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$339,262$318,544▼ $20,718
Accounts Payable and Accrued Expenses$63,266$38,725▼ $24,541
Total Liabilities$402,528$357,269▼ $45,259
Net Assets / Fund Balance
Unrestricted Net Assets$434,280$497,456▲ $63,176
Permanently Rstr Net Assets$50,000$50,000→ $0
Total Net Assets Fund Balance$484,280$547,456▲ $63,176
Total Liabilities and Net Assets / Fund Balance$886,808$904,725▲ $17,917

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$328,366$304,509$632,875
Equipment$127,205$484,715$611,920
Land$56,000-$56,000
Leasehold Improvements$930$2,200$3,130
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$891,751
Program Service Revenue
$539,089
Investment Income
$2,143
Other Revenue
$3,840
All Other Contributions
$146,861
Change in Net Assets
$46,812

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1,321$38,381Fair Market Value
Total Noncash Contributions1,321$38,381-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,442,888
Revenue Not Reported on Financial Statements
$-6,065
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-6,065
Total Revenue per Audited Statements
$1,442,888
Total Revenue per Form 990
$1,436,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$773,883
Salaries, Compensation, and Employee Benefits$616,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$573,107--$573,107
Depreciation Depletion-$50,473-$50,473
Other Expenses$45,965$4,229-$50,194
Current Officers, Directors, Trustees, and Key Employees-$43,021-$43,021
All Other Expenses$35,838$4,042-$39,880
Interest-$15,666-$15,666
Total Functional Expenses$1,222,978$167,033$0$1,390,011

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,396,076
Expenses per Audited Statements$1,390,011
Total Expenses per Form 990$1,390,011
Expenses Not Reported on Form 990$6,065
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,905
Fundraising Direct Expenses$6,065
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Reviewed by the executive director and finanace manager before filed.

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

Conflict of interest statements are signed annually

Form 990, Part VI, Section B, Line 15

Decided by board, compared to other organizations

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Mid-america Nutrition Program Inc
EIN
48-0920641
Phone
7852428341
Address
1538 INDUSTRIAL AVENUE, OTTAWA, KS 66067

Signing Officer

Name
Barbara Dailey
Title
Board Chairman
Phone
7852428341
Signed
2018-08-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Dailey
Formed
1981
Legal Domicile
Ks
Voting Board Members
10
Independent Board Members
10
Employees
88
Volunteers
178

Preparer

Firm
Agler & Gaeddert Chartered
Address
PO BOX 1020, OTTAWA, KS 66067
Preparer
Jennifer Kettler
Phone
7852423170
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

No changes from prior year

Financial Statement Notes

PART X, LINE 2:

The corporation was founded as a non-profit corporation under section 501(c)(3) of the internal revenue service code. As a non-profit organization there is no income tax liability. The corporation (a not for profit) recognizes any interest and penalties as incurred. For september 30, 2017, no interest or penalties have been recognized. There are no other unrecognized tax benefits to be disclosed as the result of tax positions taken during the year. The corporation in not at the present time under examination by any taxing authority. Effectively, all years for federal and state income examinations are closed for any year prior to september 30, 2014. The corporation does not believe that there are any tax planning strategies or positions presently being taken that would affect the corporation.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Fundraising expenses reduce fundraising income

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expenses reduce fundraising income

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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/ProgSrvcAccomActyOtherGrp/Desc0MEDICAID PROGRAM
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt091388
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt068259
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0911844
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02089
IRS990/PYOtherExpensesAmt0730404
IRS990/PYOtherRevenueAmt013963
IRS990/PYProgramServiceRevenueAmt0530364
IRS990/PYRevenuesLessExpensesAmt0109495
IRS990/PYSalariesCompEmpBnftPaidAmt0618361
IRS990/PYTotalExpensesAmt01348765
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01458260
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt046812
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0166287
IRS990/SavingsAndTempCashInvstGrp/BOYAmt039103
IRS990/SavingsAndTempCashInvstGrp/EOYAmt039122
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0FUNDRAISING 2012 AMOUNT: $ 36,932 2013 AMOUNT: $ 19,883 2014 AMOUNT: $ 23,788 2015 AMOUNT: $ 16,479 2016 AMOUNT: $ 9,905
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, LINE 10, EXPLANATION FOR OTHER INCOME:
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0891751
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0911844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0912431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0767988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0772423
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04256437
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02888
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01652
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01806
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010578
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt09905
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt016479
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt023788
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt019883
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt036932
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0106987
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97310
IRS990ScheduleA/PublicSupportPY170Pct00.96800
IRS990ScheduleA/PublicSupportTotal170Amt04256437
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0891751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0911844
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0912431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0767988
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0772423
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04256437
IRS990ScheduleA/TotalSupportAmt04374002
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0328366
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0304509
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0632875
IRS990ScheduleD/EquipmentGrp/BookValueAmt0127205
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0484715
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0611920
IRS990ScheduleD/ExpensesNotReportedAmt06065
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01390011
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt056000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt056000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0930
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02200
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt03130
IRS990ScheduleD/OtherExpensesIncludedAmt06065
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-6065
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-6065
IRS990ScheduleD/RevenueSubtotalAmt01442888
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION WAS FOUNDED AS A NON-PROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE. AS A NON-PROFIT ORGANIZATION THERE IS NO INCOME TAX LIABILITY. THE CORPORATION (A NOT FOR PROFIT) RECOGNIZES ANY INTEREST AND PENALTIES AS INCURRED. FOR SEPTEMBER 30, 2017, NO INTEREST OR PENALTIES HAVE BEEN RECOGNIZED. THERE ARE NO OTHER UNRECOGNIZED TAX BENEFITS TO BE DISCLOSED AS THE RESULT OF TAX POSITIONS TAKEN DURING THE YEAR. THE CORPORATION IN NOT AT THE PRESENT TIME UNDER EXAMINATION BY ANY TAXING AUTHORITY. EFFECTIVELY, ALL YEARS FOR FEDERAL AND STATE INCOME EXAMINATIONS ARE CLOSED FOR ANY YEAR PRIOR TO SEPTEMBER 30, 2014. THE CORPORATION DOES NOT BELIEVE THAT THERE ARE ANY TAX PLANNING STRATEGIES OR POSITIONS PRESENTLY BEING TAKEN THAT WOULD AFFECT THE CORPORATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EXPENSES REDUCE FUNDRAISING INCOME
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSES REDUCE FUNDRAISING INCOME
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0512501
IRS990ScheduleD/TotalExpensesPerForm990Amt01390011
IRS990ScheduleD/TotalRevenuePerForm990Amt01436823
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01442888
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01396076
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt01321
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FAIR MARKET VALUE
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt038381
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANACE MANAGER BEFORE FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CONFLICT OF INTEREST STATEMENTS ARE SIGNED ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECIDED BY BOARD, COMPARED TO OTHER ORGANIZATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES FROM PRIOR YEAR
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0886808
IRS990/TotalAssetsEOYAmt0904725
IRS990/TotalAssetsGrp/BOYAmt0886808
IRS990/TotalAssetsGrp/EOYAmt0904725
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0891751
IRS990/TotalEmployeeCnt088
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0167033

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