Civic Intelligence

Manhattan Emergency Shelter Inc.

990 • Fiscal year 2017 • EIN 48-0983686

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 07, 2018

416 S 4th StreetManhattan, KS 66502

(785) 537-3113

Siviq Scores

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

Liabilities / Assets

36th percentile

0.03x

Higher debt load relative to assets than 36% of similar nonprofits.

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

Liabilities / Revenue

35th percentile

0.04x

Higher debt load relative to revenue than 35% of similar nonprofits.

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

Net Margin

54th percentile

4.5%

Higher net margin than 54% of similar nonprofits.

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

Top Officer Pay

50th percentile

$63,073

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

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

Asset Growth

71st percentile

12%

Faster asset growth than 71% of similar nonprofits.

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

Revenue Growth

61st percentile

9.9%

Faster revenue growth than 61% of similar nonprofits.

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

Assets

Up

$1,433,699

Up $152,417 (+12%) from 2016

Net Assets

Up

$1,387,060

Up $157,438 (+13%) from 2016

Liabilities

Down

$46,639

Down $5,021 (-9.7%) from 2016

Revenue

Up

$1,049,041

Up $94,449 (+9.9%) from 2016

Expenses

Down

$1,001,934

Down $33,022 (-3.2%) from 2016

Net Income

Up

$47,107

Up $127,471 (+159%) from 2016

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,488,017Liabilities 2011: $86,271Net Assets 2011: $1,401,7462011Assets 2012: $1,422,802Liabilities 2012: $58,147Net Assets 2012: $1,364,6552012Assets 2015: $1,348,450Liabilities 2015: $38,464Net Assets 2015: $1,309,9862015Assets 2016: $1,281,282Liabilities 2016: $51,660Net Assets 2016: $1,229,6222016Assets 2017: $1,433,699Liabilities 2017: $46,639Net Assets 2017: $1,387,0602017Assets 2018: $1,463,957Liabilities 2018: $37,051Net Assets 2018: $1,426,9062018Assets 2019: $1,496,585Liabilities 2019: $31,151Net Assets 2019: $1,465,4342019Assets 2020: $1,500,088Liabilities 2020: $32,283Net Assets 2020: $1,467,8052020Assets 2021: $1,559,281Liabilities 2021: $34,563Net Assets 2021: $1,524,7182021Assets 2022: $1,475,693Liabilities 2022: $41,610Net Assets 2022: $1,434,0832022Assets 2024: $1,670,500Liabilities 2024: $49,136Net Assets 2024: $1,621,3642024

Highlighted filing

2017

Assets$1,433,699
Liabilities$46,639
Net Assets$1,387,060

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $1,066,5582011Expenses 2012: $928,7812012Revenue 2015: $1,069,174Expenses 2015: $1,085,815Net Income 2015: -$16,6412015Revenue 2016: $954,592Expenses 2016: $1,034,956Net Income 2016: -$80,3642016Revenue 2017: $1,049,041Expenses 2017: $1,001,934Net Income 2017: $47,1072017Revenue 2018: $1,205,631Expenses 2018: $1,158,888Net Income 2018: $46,7432018Revenue 2019: $1,018,731Expenses 2019: $999,203Net Income 2019: $19,5282019Revenue 2020: $1,152,007Expenses 2020: $1,168,202Net Income 2020: -$16,1952020Revenue 2021: $943,903Expenses 2021: $906,135Net Income 2021: $37,7682021Revenue 2022: $891,139Expenses 2022: $933,668Net Income 2022: -$42,5292022Revenue 2024: $1,028,068Expenses 2024: $821,520Net Income 2024: $206,5482024

Highlighted filing

2017

Revenue$1,049,041
Expenses$1,001,934
Net Income$47,107
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 7, 2018
Return Version
2017v2.3
Gross Receipts
$1,053,883
Mission and Program Overview

Mission

Manhattan emergency shelter, inc. Believes that all people are valuable members of the human family, and when treated with respect and dignity, they are more likely to respond positively toward themselves and the community. It is with this spirit that manhattan emergency shelter, inc. Promotes self-sufficiency and community integration by providing a safe and nurturing transitional shelter environment, supportive housing programs, and housing stabilization services for the homeless of manhattan. Manhattan emergency shelter, inc. Provides three main programs to the community - emergency shelter, supportive housing, and homelessness prevention.

Manhattan emergency shelter, inc. Believes that all people are valuable members of the human family, and when treated with respect and dignity, they are more likely to respond positively toward themselves and the community. It is with this spirit that manhattan emergency shelter, inc. Promotes self-sufficiency and community integration by providing a safe and nurturing transitional shelter environment, supportive housing programs, and housing stabilization services for the homeless of manhattan.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,083,431$1,066,132▼ $17,299
Savings and Temporary Cash Investments$56,646$194,824▲ $138,178
Pledges and Grants Receivable-$95,833-
Cash and Non-Interest-Bearing Accounts$93,342$15,772▼ $77,570
Total Assets$1,281,282$1,433,699▲ $152,417
Other Assets Total$47,863$61,138▲ $13,275
Liabilities
Other Liabilities$45,338--
Accounts Payable and Accrued Expenses$6,322$31,210▲ $24,888
Mortgage Notes Payable Secured by Investment Property-$15,429-
Total Liabilities$51,660$46,639▼ $5,021
Net Assets / Fund Balance
Unrestricted Net Assets$1,203,214$1,368,366▲ $165,152
Permanently Rstr Net Assets$26,408$18,694▼ $7,714
Total Net Assets Fund Balance$1,229,622$1,387,060▲ $157,438
Total Liabilities and Net Assets / Fund Balance$1,281,282$1,433,699▲ $152,417

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$966,830$478,385$1,445,215
Land$90,300-$90,300
Equipment$9,002$77,641$86,643
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Emily WagnerExecutive DirectorFT$63,073$63,073
Dene KasterGrants and Finance OfficerFT$49,557$49,557

Board Members and Trustees

NameTitle
Brad ClaussenPresident
Michael HinkinVice President
Anja HightowerDirector
David SteeleDirector
Krystal HiltDirector
Michael SolidaDirector
Fred WillichTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,025,668
Program Service Revenue
$0
Investment Income
$736
Other Revenue
$22,637
All Other Contributions
$362,711
Change in Net Assets
$47,107

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Clothing and Household Goods-$55,747Fair Market Value (FMV) Provided by Donor
Food Inventory264$21,551Fair Market Value (FMV) Provided by Donor
Total Noncash Contributions264$77,298-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,053,883
Revenue Not Reported on Financial Statements
$-4,842
Revenue Not Reported on Form 990
$22,170
Other Revenue Adjustments
$-4,842
Total Revenue per Audited Statements
$1,076,053
Total Revenue per Form 990
$1,049,041
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$544,835
Salaries, Compensation, and Employee Benefits$457,099
Total Fundraising Expense$19,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$311,987--$311,987
Occupancy$253,456$1,487$584$255,527
Current Officers, Directors, Trustees, and Key Employees$94,583$11,465$6,582$112,630
Office Expenses$62,022$17,721$8,860$88,603
Fees for Services Other$73,078$165-$73,243
Depreciation Depletion$52,948$1,493$857$55,298
Payroll Taxes$31,102$877$503$32,482
Insurance$28,023$790$454$29,267
Travel$6,656$8,136-$14,792
Fees for Services Accounting-$12,551-$12,551
Information Technology$10,693$1,135$592$12,420
Conferences and Meetings--$1,352$1,352
Interest-$1,154-$1,154
Advertising$439$126$63$628
Total Functional Expenses$924,987$57,100$19,847$1,001,934

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,022,344
Expenses per Audited Statements$1,001,934
Total Expenses per Form 990$1,001,934
Expenses Not Reported on Form 990$20,410
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,479
Fundraising Direct Expenses$4,842
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bag Lady Auction$32,879$27,479$3,277$24,202
Total Events$32,879$27,479$4,842$22,637
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
No
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

The board of directors reviews and approves the form 990 prior to filing.

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

Board does annual evaluation and sets salary for executive director.

Form 990, Part VI, Section C, Line 19

All documents available for review at administrative office during business hours.

Filing and Contact Details

Filer

Filer Name
Manhattan Emergency Shelter Inc
EIN
48-0983686
Phone
7855373113
Address
416 S 4TH STREET, MANHATTAN, KS 66502

Signing Officer

Name
Michael Hinkin
Title
President
Phone
7855373113
Signed
2018-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Hinkin
Formed
1984
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
21
Volunteers
399

Preparer

Firm
Varney & Associates Cpas LLC
Address
120 NORTH JULIETTE, MANHATTAN, KS 66502-6092
Preparer
Eric a Kientz
Phone
7855372202
Supplemental Narrative

Additional Explanations

Part XII, Line 1

The organization changed its accounting method during the fiscal year from modified cash basis of accounting to accrual method of accounting using generally accepted accounting principles in the united states. As a result, a prior period adjustment was recorded to adjust for the effects of this change in accounting principal in the beginning balance of net assets which included recognition of a grants receivable, accounts payable, accrued payroll liabilities, and change in valuation of the beneficial interest at the community foundation.

Part XII, Line 2C

No changes to the organizations oversight or selection process during the fiscal year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been reflected in the organization's financial statements. The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. For each of the years ended december 31, 2017 and 2016, the organization did not recognize any interest or penalties associated with tax matters. The organization's federal exempt organization returns (form 990) for the years ended december 31, 2017 and 2016 are subject to examination by the irs, generally for three years after they are filed. No taxing authorities have commenced income tax examinations.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct fundraising expenses reported on part viii, line 8b of form 990

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct fundraising expenses reported on part viii, line 8b of form 990

Schedule D, Page 4, Part XII, Lines 2D and 4B

Direct fundraising expenses netted against fundraising income on part viii, line 8b of form 990: $4,842

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/MissionDesc0MANHATTAN EMERGENCY SHELTER, INC. BELIEVES THAT ALL PEOPLE ARE VALUABLE MEMBERS OF THE HUMAN FAMILY, AND WHEN TREATED WITH RESPECT AND DIGNITY, THEY ARE MORE LIKELY TO RESPOND POSITIVELY TOWARD THEMSELVES AND THE COMMUNITY. IT IS WITH THIS SPIRIT THAT MANHATTAN EMERGENCY SHELTER, INC. PROMOTES SELF-SUFFICIENCY AND COMMUNITY INTEGRATION BY PROVIDING A SAFE AND NURTURING TRANSITIONAL SHELTER ENVIRONMENT, SUPPORTIVE HOUSING PROGRAMS, AND HOUSING STABILIZATION SERVICES FOR THE HOMELESS OF MANHATTAN. MANHATTAN EMERGENCY SHELTER, INC. PROVIDES THREE MAIN PROGRAMS TO THE COMMUNITY - EMERGENCY SHELTER, SUPPORTIVE HOUSING, AND HOMELESSNESS PREVENTION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/ProgramServicesAmt062022
IRS990/OfficeExpensesGrp/TotalAmt088603
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0311987
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0503
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IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MICHAEL HINKIN
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IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportOtherLiabilitiesInd00
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04842298
IRS990ScheduleA/TotalSupportAmt04847939
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0966830
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt015568
IRS990ScheduleD/DonatedServicesUseFcltsAmt015568
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IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-4842
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. FOR EACH OF THE YEARS ENDED DECEMBER 31, 2017 AND 2016, THE ORGANIZATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ASSOCIATED WITH TAX MATTERS. THE ORGANIZATION'S FEDERAL EXEMPT ORGANIZATION RETURNS (FORM 990) FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. NO TAXING AUTHORITIES HAVE COMMENCED INCOME TAX EXAMINATIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B OF FORM 990
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B OF FORM 990
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3DIRECT FUNDRAISING EXPENSES NETTED AGAINST FUNDRAISING INCOME ON PART VIII, LINE 8B OF FORM 990: $4,842
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINES 2D AND 4B
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IRS990ScheduleD/TotalRevenuePerForm990Amt01049041
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01076053
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01022344
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IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt0FMV PROVIDED BY DONOR
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IRS990ScheduleM/FoodInventoryGrp/ContributionCnt0264
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0FMV PROVIDED BY DONOR
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt021551
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd01
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD DOES ANNUAL EVALUATION AND SETS SALARY FOR EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL DOCUMENTS AVAILABLE FOR REVIEW AT ADMINISTRATIVE OFFICE DURING BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION CHANGED ITS ACCOUNTING METHOD DURING THE FISCAL YEAR FROM MODIFIED CASH BASIS OF ACCOUNTING TO ACCRUAL METHOD OF ACCOUNTING USING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. AS A RESULT, A PRIOR PERIOD ADJUSTMENT WAS RECORDED TO ADJUST FOR THE EFFECTS OF THIS CHANGE IN ACCOUNTING PRINCIPAL IN THE BEGINNING BALANCE OF NET ASSETS WHICH INCLUDED RECOGNITION OF A GRANTS RECEIVABLE, ACCOUNTS PAYABLE, ACCRUED PAYROLL LIABILITIES, AND CHANGE IN VALUATION OF THE BENEFICIAL INTEREST AT THE COMMUNITY FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO CHANGES TO THE ORGANIZATIONS OVERSIGHT OR SELECTION PROCESS DURING THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01281282
IRS990/TotalAssetsEOYAmt01433699
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