Civic Intelligence

MID America Nutrition Program Inc

990 • Fiscal year 2018 • EIN 48-0920641

Oct 01, 2017 to Sep 30, 2018 • Filed on Aug 14, 2019

613 W 4th StLebo, KS 66856

(620) 256-6168

Siviq Scores

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

Liabilities / Assets

78th percentile

0.43x

Higher debt load relative to assets than 78% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

40th percentile

0.06x

Higher debt load relative to revenue than 40% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

18th percentile

-12%

Higher net margin than 18% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

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.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

1st percentile

-79%

Faster asset growth than 1% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

36th percentile

-1.2%

Faster revenue growth than 36% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$186,286

Down $718,439 (-79%) from 2017

Net Assets

Down

$105,330

Down $442,126 (-81%) from 2017

Liabilities

Down

$80,956

Down $276,313 (-77%) from 2017

Revenue

Down

$1,419,449

Down $17,374 (-1.2%) from 2017

Expenses

Up

$1,596,249

Up $206,238 (+15%) from 2017

Net Income

Down

-$176,800

Down $223,612 (-478%) from 2017

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

2018

Assets$186,286
Liabilities$80,956
Net Assets$105,330

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

2018

Revenue$1,419,449
Expenses$1,596,249
Net Income-$176,800
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Aug 14, 2019
Return Version
2017v2.3
Gross Receipts
$1,430,594
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$512,501$0▼ $512,501
Investments in Publicly Traded Securities$51,067$51,067→ $0
Cash and Non-Interest-Bearing Accounts$200,507$50,159▼ $150,348
Accounts Receivable$99,600$45,904▼ $53,696
Savings and Temporary Cash Investments$39,122$39,156▲ $34
Prepaid Expenses and Deferred Charges$1,428$0▼ $1,428
Total Assets$904,725$186,286▼ $718,439
Other Assets Total$500$0▼ $500
Liabilities
Mortgage Notes Payable Secured by Investment Property$318,544$0▼ $318,544
Accounts Payable and Accrued Expenses$38,725$80,956▲ $42,231
Total Liabilities$357,269$80,956▼ $276,313
Net Assets / Fund Balance
Unrestricted Net Assets$497,456$105,330▼ $392,126
Permanently Rstr Net Assets$50,000$0▼ $50,000
Total Net Assets Fund Balance$547,456$105,330▼ $442,126
Total Liabilities and Net Assets / Fund Balance$904,725$186,286▼ $718,439
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$946,559
Program Service Revenue
$459,639
Investment Income
$10,434
Other Revenue
$2,817
All Other Contributions
$233,724
Change in Net Assets
$-176,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$882,073
Salaries, Compensation, and Employee Benefits$714,176
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$661,738--$661,738
Current Officers, Directors, Trustees, and Key Employees-$52,438-$52,438
Other Expenses$41,229$3,783-$45,012
Depreciation Depletion-$33,067-$33,067
All Other Expenses$20,771$1,964-$22,735
Interest-$15,161-$15,161
Total Functional Expenses$1,427,663$168,586$0$1,596,249
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,962
Fundraising Direct Expenses$11,145
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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 board chair 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
6202566168
Address
613 W 4TH ST, LEBO, KS 66856

Signing Officer

Name
Barbara Dailey
Title
Board Chairman
Phone
6202566168
Signed
2019-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Dailey
Formed
1981
Legal Domicile
Ks
Voting Board Members
8
Independent Board Members
8
Employees
87
Volunteers
150

Preparer

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

Additional Explanations

FORM 990, PART XI, LINE 9:

Partial liquidation to qualifying 501(c)(3) - vehicles -63,826. Partial liquidation to qualifying 501(c)(3) - bldg & equip -201,500.

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, 2018, 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, 2015. 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0911844
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0912431
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0767988
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04430573
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01884
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02143
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02888
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01652
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt010656
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013962
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt09905
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt016479
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt023788
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt019883
IRS990ScheduleA/OtherIncome170Grp/TotalAmt084017
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97910
IRS990ScheduleA/PublicSupportPY170Pct00.97310
IRS990ScheduleA/PublicSupportTotal170Amt04430573
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0946559
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0891751
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0911844
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0912431
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0767988
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04430573
IRS990ScheduleA/TotalSupportAmt04525246
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/FootnoteTextInd0X
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, 2018, 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, 2015. 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/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc09 VEHICLES
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1BUILDING AND EQUIPMENT
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt0EAST CENTRAL KANSAS AREA AGENCY ON AGING
IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt1EAST CENTRAL KANSAS AREA AGENCY ON AGING
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02018-09-22
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt12018-09-28
IRS990ScheduleN/DispositionOfAssetsDetail/EIN0480820385
IRS990ScheduleN/DispositionOfAssetsDetail/EIN1480820385
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt099182
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt1298264
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt1501(C)(3)
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0COMPARABLE SALES
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt1CLOSING STATEMENT
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt0117 S MAIN
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt1117 S MAIN
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm0OTTAWA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm1OTTAWA
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd0KS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd1KS
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd066067
IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd166067
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY THE BOARD CHAIR 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/ExplanationTxt4PARTIAL LIQUIDATION TO QUALIFYING 501(C)(3) - VEHICLES -63,826. PARTIAL LIQUIDATION TO QUALIFYING 501(C)(3) - BLDG & EQUIP -201,500.
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 XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0904725
IRS990/TotalAssetsEOYAmt0186286
IRS990/TotalAssetsGrp/BOYAmt0904725
IRS990/TotalAssetsGrp/EOYAmt0186286
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0946559
IRS990/TotalEmployeeCnt087
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168586
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01427663
IRS990/TotalFunctionalExpensesGrp/TotalAmt01596249
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0357269
IRS990/TotalLiabilitiesEOYAmt080956
IRS990/TotalLiabilitiesGrp/BOYAmt0357269
IRS990/TotalLiabilitiesGrp/EOYAmt080956
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0547456
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105330
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt043053
IRS990/TotalOtherProgSrvcRevenueAmt043312
IRS990/TotalProgramServiceExpensesAmt01427663
IRS990/TotalProgramServiceRevenueAmt0459639
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt013251
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0459639
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01419449
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0150
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0904725
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0186286
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00

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