Civic Intelligence

Association for Retarded Citizens Housing Development Services Inc.

990 • Fiscal year 2014 • EIN 56-1251486

Oct 01, 2013 to Sep 30, 2014 • Filed on Aug 12, 2015

5509-A West Friendly Avenue Ste 10127410

(336) 273-4404

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.83x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

99th percentile

7.34x

Higher debt load relative to revenue than 99% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

35th percentile

-4.9%

Faster asset growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

51st percentile

2.5%

Faster revenue growth than 51% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$317,083

Down $16,218 (-4.9%) from 2013

Net Assets

Up

$54,715

Up $5,307 (+11%) from 2013

Liabilities

Down

$262,368

Down $21,525 (-7.6%) from 2013

Revenue

Up

$35,736

Up $878 (+2.5%) from 2013

Expenses

Down

$30,429

Down $41,928 (-58%) from 2013

Net Income

Up

$5,307

Up $42,806 (+114%) from 2013

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $346,188Liabilities 2011: $261,502Net Assets 2011: $84,6862011Assets 2012: $348,675Liabilities 2012: $261,768Net Assets 2012: $86,9072012Assets 2013: $333,301Liabilities 2013: $283,893Net Assets 2013: $49,4082013Assets 2014: $317,083Liabilities 2014: $262,368Net Assets 2014: $54,7152014Assets 2015: $314,556Liabilities 2015: $252,740Net Assets 2015: $61,8162015Assets 2016: $313,618Liabilities 2016: $250,111Net Assets 2016: $63,5072016Assets 2017: $311,488Liabilities 2017: $244,175Net Assets 2017: $67,3132017Assets 2018: $312,356Liabilities 2018: $243,424Net Assets 2018: $68,9322018Assets 2019: $315,165Liabilities 2019: $239,185Net Assets 2019: $75,9802019Assets 2020: $316,958Liabilities 2020: $235,340Net Assets 2020: $81,6182020Assets 2021: $308,266Liabilities 2021: $232,717Net Assets 2021: $75,5492021Assets 2022: $307,071Liabilities 2022: $229,870Net Assets 2022: $77,2012022Assets 2023: $307,658Liabilities 2023: $226,853Net Assets 2023: $80,8052023Assets 2024: $281,947Liabilities 2024: $227,235Net Assets 2024: $54,7122024

Highlighted filing

2014

Assets$317,083
Liabilities$262,368
Net Assets$54,715

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $33,331Expenses 2011: $30,668Net Income 2011: $2,6632011Revenue 2012: $35,928Expenses 2012: $33,707Net Income 2012: $2,2212012Revenue 2013: $34,858Expenses 2013: $72,357Net Income 2013: -$37,4992013Revenue 2014: $35,736Expenses 2014: $30,429Net Income 2014: $5,3072014Revenue 2015: $37,098Expenses 2015: $29,997Net Income 2015: $7,1012015Revenue 2016: $37,451Expenses 2016: $35,760Net Income 2016: $1,6912016Revenue 2017: $36,991Expenses 2017: $33,185Net Income 2017: $3,8062017Revenue 2018: $37,679Expenses 2018: $36,060Net Income 2018: $1,6192018Revenue 2019: $37,671Expenses 2019: $30,623Net Income 2019: $7,0482019Revenue 2020: $32,397Expenses 2020: $26,759Net Income 2020: $5,6382020Revenue 2021: $32,990Expenses 2021: $39,059Net Income 2021: -$6,0692021Revenue 2022: $35,004Expenses 2022: $33,352Net Income 2022: $1,6522022Revenue 2023: $39,090Expenses 2023: $35,486Net Income 2023: $3,6042023Revenue 2024: $38,748Expenses 2024: $64,841Net Income 2024: -$26,0932024

Highlighted filing

2014

Revenue$35,736
Expenses$30,429
Net Income$5,307
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Aug 12, 2015
Return Version
2013v4.0
Gross Receipts
$35,736
Mission and Program Overview

Mission

Provide residential housing for individuals with developmental and intellectual disabilites in group homes and apartments.

Provide residential housing for individuals with developmental and intellectual disabilities in group homes and apartments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$190,899$178,492▼ $12,407
Land, Buildings, and Equipment, Net$95,859$90,001▼ $5,858
Investments in Publicly Traded Securities$19,667$20,209▲ $542
Intangible Assets$4,219$4,014▼ $205
Cash and Non-Interest-Bearing Accounts$1,226$1,239▲ $13
Accounts Receivable$6$14▲ $8
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$333,301$317,083▼ $16,218
Other Assets Total$21,425$23,114▲ $1,689
Liabilities
Other Liabilities$177,950$161,607▼ $16,343
Tax Exempt Bond Liabilities$97,408$95,149▼ $2,259
Accounts Payable and Accrued Expenses$6,971$4,046▼ $2,925
Escrow Account Liability$1,564$1,566▲ $2
Total Liabilities$283,893$262,368▼ $21,525
Net Assets / Fund Balance
Unrestricted Net Assets$49,408$54,715▲ $5,307
Total Net Assets Fund Balance$49,408$54,715▲ $5,307
Total Liabilities and Net Assets / Fund Balance$333,301$317,083▼ $16,218

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$49,917$135,976$185,893
Land$38,764-$38,764
Equipment$1,320$8,258$9,578
Other Assets Org$23,114--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher EganPresident
Rusty BradstockVice-President
Ann BaloghDirector
Hollis ShawDirector
Jim WoolseyDirector
Marie SmithDirector
Tracy WarrenDirector
Vicki SmithDirector
Gale KirkSec/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$34,980
Investment Income
$756
Other Revenue
$0
Change in Net Assets
$5,307
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$30,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$6,063--$6,063
Interest$5,438--$5,438
Fees for Services Management$2,798--$2,798
Fees for Services Accounting-$925-$925
Other Expenses$803$2,061-$803
All Other Expenses-$578-$578
Insurance$484--$484
Total Functional Expenses$26,865$3,564$0$30,429
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Project funds liability$127,004
Central insur escrow fnds liability$27,433
Residual recpts available for recapture$7,170

Bond Issues

BondIssuerIssuedIssue PricePurpose
A52-13094022004-10-21$108,684Pay off HUD mortgages

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$108,684--$6,150

Bond Financing Compliance

No rebate due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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, Line 11B: Form 990 Review Process

The director of housing services and/or board president review(s) the Form 990 with the preparer prior to the 990 being filed. The 990 copy filed is then shared with the board, who review any significant items.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members disclose any conflicts at regularly scheduled board meetings. Members recuse themselves from action on items that present a conflict.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Any governing documents that do not have protected information are available by request.

Filing and Contact Details

Filer

EIN
56-1251486
Phone
3362734404

Signing Officer

Name
Gale Kirk
Title
Sec/Treasurer
Signed
2015-08-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Nash
Formed
1979
Legal Domicile
Nc
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Preparer
Vicki L Kendrick CPA
Phone
3368544277
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B: Explanation of escrow account liability

Pt IV Line 2b The organization holds tenant security deposits in trust.

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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/PrincipalOfficerNm0John Nash
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0623990
IRS990/ProgramServiceRevenueGrp/BusinessCd1623990
IRS990/ProgramServiceRevenueGrp/Desc0Misc rent (res rec recap)
IRS990/ProgramServiceRevenueGrp/Desc1Rental Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt016390
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt016390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118590
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02339
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0635
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt072357
IRS990/PYProgramServiceRevenueAmt031884
IRS990/PYRevenuesLessExpensesAmt0-37499
IRS990/PYTotalExpensesAmt072357
IRS990/PYTotalRevenueAmt034858
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt05307
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt034980
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0190899
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0178492
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02339
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt014689
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt012940
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt013880
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt043848
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0756
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0635
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01332
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01510
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02932
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07165
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt034980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt031884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt019189
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt018881
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt019312
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0124246
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0756
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0635
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01332
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01510
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02932
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07165
IRS990ScheduleA/InvestmentIncomeCYPct00.04000
IRS990ScheduleA/InvestmentIncomePYPct00.05230
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0718
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt03150
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03868
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93840
IRS990ScheduleA/PublicSupportPY509Pct00.87810
IRS990ScheduleA/PublicSupportTotal509Amt0168094
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt034980
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt034223
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt033878
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt031821
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt033192
IRS990ScheduleA/Total509Grp/TotalAmt0168094
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt035736
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt034858
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt035928
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt033331
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt039274
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0179127
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt049917
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0135976
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0185893
IRS990ScheduleD/EquipmentGrp/BookValueAmt01320
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08258
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt09578
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt038764
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt038764
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt023114
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Operating advance receivables
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt027433
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1127004
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt27170
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Central insur escrow fnds liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Project funds liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Residual recpts available for recapture
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Pt IV Line 2b The organization holds tenant security deposits in trust.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b: Explanation of escrow account liability
IRS990ScheduleD/TotalBookValueLandBuildingsAmt090001
IRS990ScheduleD/TotalBookValueOtherAssetsAmt023114
IRS990ScheduleD/TotalLiabilityAmt0161607
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0Part IV, Line 2c - The rebate computation was performed in October 2014 for the second 5-year period ended 9/30/14.
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RegulatorySafeHarborStsfdInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02004-10-21
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521309402
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt0108684
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine10NC Med Care Commission

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.82$2.27$0.55$0.39$0.65$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.08$2.27$0.81$0.39$0.35$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.07$2.30$0.77$0.35$0.33$0.02
2021Detailed filing. Detailed filing data is available for this year.$3.08$2.33$0.76$0.33$0.39$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.17$2.35$0.82$0.32$0.27$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.15$2.39$0.76$0.38$0.31$0.07
2018Detailed filing. Detailed filing data is available for this year.$3.12$2.43$0.69$0.38$0.36$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.11$2.44$0.67$0.37$0.33$0.04
2016Detailed filing. Detailed filing data is available for this year.$3.14$2.50$0.64$0.37$0.36$0.02
2015Detailed filing. Detailed filing data is available for this year.$3.15$2.53$0.62$0.37$0.30$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.17$2.62$0.55$0.36$0.30$0.05
2013Summary only. Only limited summary data is available for this year.$3.33$2.84$0.49$0.35$0.72$0.37
2012Summary only. Only limited summary data is available for this year.$3.49$2.62$0.87$0.36$0.34$0.02
2011Summary only. Only limited summary data is available for this year.$3.46$2.62$0.85$0.33$0.31$0.03