Civic Intelligence

B T U Rest Home

EIN 51-0161641 • 501(c)3 • Bennettsville, SC

Profile

To provide room, board & care for elderly and disabled persons

PO Box 352Bennettsville, SC 29512

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.41x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.22x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

56th percentile

10%

Faster revenue growth than 56% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$547,261

Up $115,797 (+27%) from 2023

Liabilities

Down

$223,687

Down $11,381 (-4.8%) from 2023

Net Assets

Up

$323,574

Up $127,178 (+65%) from 2023

Revenue

Up

$1,035,123

Up $89,813 (+9.5%) from 2023

Expenses

Up

$907,945

Up $18,716 (+2.1%) from 2023

Net Income

Up

$127,178

Up $71,097 (+127%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $765,677Liabilities 2010: $111,836Net Assets 2010: $653,8412010Assets 2011: $665,345Liabilities 2011: $196,082Net Assets 2011: $469,2632011Assets 2012: $482,368Liabilities 2012: $162,969Net Assets 2012: $319,3992012Assets 2013: $225,234Liabilities 2013: $164,962Net Assets 2013: $60,2722013Assets 2014: $215,621Liabilities 2014: $93,326Net Assets 2014: $122,2952014Assets 2015: $392,479Liabilities 2015: $137,677Net Assets 2015: $254,8022015Assets 2016: $401,240Liabilities 2016: $183,341Net Assets 2016: $217,8992016Assets 2017: $477,081Liabilities 2017: $165,301Net Assets 2017: $311,7802017Assets 2018: $582,942Liabilities 2018: $230,702Net Assets 2018: $352,2402018Assets 2019: $557,410Liabilities 2019: $258,157Net Assets 2019: $299,2532019Assets 2020: $578,590Liabilities 2020: $427,968Net Assets 2020: $150,6222020Assets 2021: $411,919Liabilities 2021: $274,709Net Assets 2021: $137,2102021Assets 2022: $378,306Liabilities 2022: $237,991Net Assets 2022: $140,3152022Assets 2023: $431,464Liabilities 2023: $235,068Net Assets 2023: $196,3962023Assets 2024: $547,261Liabilities 2024: $223,687Net Assets 2024: $323,5742024

Highlighted filing

2024

Assets$547,261
Liabilities$223,687
Net Assets$323,574

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $689,9492010Expenses 2011: $726,3092011Expenses 2012: $691,6992012Revenue 2013: $436,772Expenses 2013: $695,899Net Income 2013: -$259,1272013Revenue 2014: $808,100Expenses 2014: $746,077Net Income 2014: $62,0232014Revenue 2015: $821,781Expenses 2015: $689,274Net Income 2015: $132,5072015Revenue 2016: $658,880Expenses 2016: $695,783Net Income 2016: -$36,9032016Revenue 2017: $795,476Expenses 2017: $701,595Net Income 2017: $93,8812017Revenue 2018: $775,456Expenses 2018: $734,996Net Income 2018: $40,4602018Revenue 2019: $709,378Expenses 2019: $762,365Net Income 2019: -$52,9872019Revenue 2020: $681,367Expenses 2020: $829,998Net Income 2020: -$148,6312020Revenue 2021: $795,063Expenses 2021: $808,375Net Income 2021: -$13,3122021Revenue 2022: $851,990Expenses 2022: $848,885Net Income 2022: $3,1052022Revenue 2023: $945,310Expenses 2023: $889,229Net Income 2023: $56,0812023Revenue 2024: $1,035,123Expenses 2024: $907,945Net Income 2024: $127,1782024

Highlighted filing

2024

Revenue$1,035,123
Expenses$907,945
Net Income$127,178

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.55$0.22$0.32$1.04$0.91$0.13
2023Detailed filing. Detailed filing data is available for this year.$0.43$0.24$0.20$0.95$0.89$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.38$0.24$0.14$0.85$0.85$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.41$0.27$0.14$0.80$0.81$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.58$0.43$0.15$0.68$0.83$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.26$0.30$0.71$0.76$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.58$0.23$0.35$0.78$0.73$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.48$0.17$0.31$0.80$0.70$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.40$0.18$0.22$0.66$0.70$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.39$0.14$0.25$0.82$0.69$0.13
2014Detailed filing. Detailed filing data is available for this year.$0.22$0.09$0.12$0.81$0.75$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.23$0.16$0.06$0.44$0.70$0.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.16$0.32$0.69
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.20$0.47$0.73
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.11$0.65$0.69
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 11, 2025
Return Version
2024v5.2
Gross Receipts
$1,035,123
Mission and Program Overview

Mission

To provide room, board & care for elderly and disabled persons

Providing room, board, and care for elderly and disabled persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$147,960$236,365▲ $88,405
Accounts Receivable$155,903$205,072▲ $49,169
Land, Buildings, and Equipment, Net$127,601$105,824▼ $21,777
Loans From Officers Directors$76,181$65,981▼ $10,200
Total Assets$431,464$547,261▲ $115,797
Liabilities
Mortgage Notes Payable Secured by Investment Property$150,000$144,886▼ $5,114
Accounts Payable and Accrued Expenses$8,887$12,820▲ $3,933
Total Liabilities$235,068$223,687▼ $11,381
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$196,396$323,574▲ $127,178
Total Net Assets Fund Balance$196,396$323,574▲ $127,178
Total Liabilities and Net Assets / Fund Balance$431,464$547,261▲ $115,797

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$80,544$782,819-
Other Land Buildings$18,356$39,438-
Land$5,350--
Equipment$1,574$118,912-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael CainCEO/CFOFT$95,588$95,588

Board Members and Trustees

NameTitle
Ava CainBoard Member
Doris SmithBoard Member
Florencena MclainBoard Member
Judean ChaplinBoard Member
Carol GallowaySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,035,123
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$127,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$535,774
Other Expenses$372,171
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$369,590--$369,590
Current Officers, Directors, Trustees, and Key Employees$71,691$23,897-$95,588
Occupancy$85,616$8,790-$94,406
Insurance$65,677--$65,677
Depreciation Depletion$42,850--$42,850
Payroll Taxes$35,519$1,828-$37,347
Other Employee Benefits$24,937$8,312-$33,249
Interest$7,048--$7,048
All Other Expenses$2,327$470-$2,797
Office Expenses-$2,761-$2,761
Fees for Services Accounting$1,075$1,074-$2,149
Other Expenses$1,301$3,939-$1,301
Total Functional Expenses$851,609$56,336$0$907,945
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$76,181$65,981▼ $10,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
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 A, Line 2

Michael cain, chairman of the board, has a sister on the board of directors.

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

A copy of form 990 was presented to the board for review and comment.

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

On an annual basis, the organization has all board members sign a conflict of interest policy form.

Form 990, Part VI, Section B, Line 15

Salaries are governed by the board based on consideration of comparable data.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
B T U Rest Home
EIN
51-0161641
Phone
8434799053
Address
PO BOX 352, BENNETTSVILLE, SC 29512

Signing Officer

Name
Michael Cain
Title
Administrator
Phone
8434799053
Signed
2025-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Cain
Formed
1975
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
32
Volunteers
0

Preparer

Firm
SCHMOYER AND COMPANY LLC CPA'S
Address
PO BOX 11881, COLUMBIA, SC 29211-1188
Preparer
Chris J Controne CPA
Phone
8032542050
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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/InvestmentIncomeCYPct00.00160
IRS990ScheduleA/InvestmentIncomePYPct00.00170
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99840
IRS990ScheduleA/PublicSupportPY509Pct00.99830
IRS990ScheduleA/PublicSupportTotal509Amt04301927
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01035123
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0938387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0851987
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0795063
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0681367
IRS990ScheduleA/Total509Grp/TotalAmt04301927
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01035123
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0945310
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0851987
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0795063
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0681367
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04308850
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt080544
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0782819
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0863363
IRS990ScheduleD/EquipmentGrp/BookValueAmt01574
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0118912
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0120486
IRS990ScheduleD/LandGrp/BookValueAmt05350
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt05350
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt018356
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt039438
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt057794
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0105824
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt065981
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0105604
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MICHAEL CAIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt065981
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MICHAEL CAIN, CHAIRMAN OF THE BOARD, HAS A SISTER ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF FORM 990 WAS PRESENTED TO THE BOARD FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ON AN ANNUAL BASIS, THE ORGANIZATION HAS ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST POLICY FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARIES ARE GOVERNED BY THE BOARD BASED ON CONSIDERATION OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0431464
IRS990/TotalAssetsEOYAmt0547261
IRS990/TotalAssetsGrp/BOYAmt0431464
IRS990/TotalAssetsGrp/EOYAmt0547261
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt032
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt056336
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0851609
IRS990/TotalFunctionalExpensesGrp/TotalAmt0907945
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0235068
IRS990/TotalLiabilitiesEOYAmt0223687
IRS990/TotalLiabilitiesGrp/BOYAmt0235068
IRS990/TotalLiabilitiesGrp/EOYAmt0223687
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0196396
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0323574
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0851609
IRS990/TotalProgramServiceRevenueAmt01035123
IRS990/TotalReportableCompFromOrgAmt095588
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01035123
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01035123
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0431464
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0547261
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02048 SALEM ROAD
IRS990/USAddress/CityNm0BENNETTSVILLE
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029512
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL CAIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08434799053
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0B T U REST HOME
ReturnHeader/Filer/BusinessNameControlTxt0BTUR
ReturnHeader/Filer/EIN0510161641
ReturnHeader/Filer/PhoneNum08434799053
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 352
ReturnHeader/Filer/USAddress/CityNm0BENNETTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029512
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0571163206
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHMOYER AND COMPANY LLC CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 11881
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBIA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0292111188
ReturnHeader/PreparerPersonGrp/PhoneNum08032542050
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS J CONTRONE CPA
ReturnHeader/ReturnTs02025-11-14T16:06:06-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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