Civic Intelligence

Family Life Enrichment Centers Inc.

990 • Fiscal year 2014 • EIN 58-1344008

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 27, 2015

PO Box 10High Shoals, GA 30645

(706) 769-6122

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.47x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.12x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

22nd percentile

-6.1%

Higher net margin than 22% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

36th percentile

$90,203

Higher top officer pay than 36% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

9th percentile

-10%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

26th percentile

-4.5%

Faster revenue growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,520,324

Down $171,069 (-10%) from 2013

Net Assets

Down

$805,617

Down $363,671 (-31%) from 2013

Liabilities

Up

$714,707

Up $192,602 (+37%) from 2013

Revenue

$5,916,141

No earlier filing loaded for comparison.

Expenses

Down

$6,279,812

Down $17,247 (-0.3%) from 2013

Net Income

-$363,671

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,971,932Liabilities 2010: $731,583Net Assets 2010: $1,240,3492010Assets 2011: $2,215,728Liabilities 2011: $578,123Net Assets 2011: $1,637,6052011Assets 2012: $1,850,355Liabilities 2012: $580,629Net Assets 2012: $1,269,7262012Assets 2013: $1,691,393Liabilities 2013: $522,105Net Assets 2013: $1,169,2882013Assets 2014: $1,520,324Liabilities 2014: $714,707Net Assets 2014: $805,6172014Assets 2015: $2,950,814Liabilities 2015: $390Net Assets 2015: $2,950,4242015Assets 2016: $2,433,219Liabilities 2016: $13,312Net Assets 2016: $2,419,9072016Assets 2017: $2,095,689Liabilities 2017: $3,802Net Assets 2017: $2,091,8872017Assets 2018: $1,728,565Liabilities 2018: $16,497Net Assets 2018: $1,712,0682018

Highlighted filing

2014

Assets$1,520,324
Liabilities$714,707
Net Assets$805,617

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $6,280,1392010Expenses 2011: $6,181,5482011Revenue 2012: $5,985,091Expenses 2012: $6,352,969Net Income 2012: -$367,8782012Expenses 2013: $6,297,0592013Revenue 2014: $5,916,141Expenses 2014: $6,279,812Net Income 2014: -$363,6712014Revenue 2015: $4,356,479Expenses 2015: $2,211,672Net Income 2015: $2,144,8072015Revenue 2016: $11,102Expenses 2016: $430,047Net Income 2016: -$418,9452016Revenue 2017: $14,752Expenses 2017: $342,772Net Income 2017: -$328,0202017Revenue 2018: $15,894Expenses 2018: $395,713Net Income 2018: -$379,8192018

Highlighted filing

2014

Revenue$5,916,141
Expenses$6,279,812
Net Income-$363,671
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 27, 2015
Return Version
2013v4.0
Gross Receipts
$5,916,141
Mission and Program Overview

Mission

Operate a 100 bed free standing skilled nursing home.

The corporation operates a 100 bed free standing skilled nursing home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,049,793$992,916▼ $56,877
Accounts Receivable$338,273$454,460▲ $116,187
Savings and Temporary Cash Investments$294,923$101,653▼ $193,270
Prepaid Expenses and Deferred Charges-$100-
Other Notes and Loans Receivable, Net$25$0▼ $25
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Cash and Non-Interest-Bearing Accounts$8,378$-28,804▼ $37,182
Total Assets$1,691,393$1,520,324▼ $171,069
Other Assets Total$1$-1▼ $2
Liabilities
Accounts Payable and Accrued Expenses$334,517$552,084▲ $217,567
Mortgage Notes Payable Secured by Investment Property$148,384$106,961▼ $41,423
Deferred Revenue$37,048$54,603▲ $17,555
Other Liabilities$2,156$1,059▼ $1,097
Total Liabilities$522,105$714,707▲ $192,602
Net Assets / Fund Balance
Unrestricted Net Assets$1,169,288$805,617▼ $363,671
Total Net Assets Fund Balance$1,169,288$805,617▼ $363,671
Total Liabilities and Net Assets / Fund Balance$1,691,393$1,520,324▼ $171,069

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$801,576$865,670$1,667,246
Equipment$62,970$1,167,464$1,230,434
Other Land Buildings$345$423,187$423,532
Leasehold Improvements$57,211$150,427$207,638
Land$70,814-$70,814
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph R Bennett 11TrusteeFT$90,203$90,203
Magda D BennettPres./CEOFT$60,000$60,000

Board Members and Trustees

NameTitle
Dr Paul Brown JrTrustee
Fred WatsonTrustee
Jim StephensTrustee
Judy HodnettTrustee
Polly JonesTrustee
Joseph R BennettSec./TREASURER

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,916,141
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-363,671
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,184,710
Other Expenses$2,095,102
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,509,357--$3,509,357
All Other Expenses$491,798--$491,798
Payroll Taxes$349,910--$349,910
Occupancy$276,427--$276,427
Fees for Services Other$199,888--$199,888
Other Employee Benefits$175,240--$175,240
Current Officers, Directors, Trustees, and Key Employees$150,203--$150,203
Depreciation Depletion$95,187--$95,187
Other Expenses$85,679--$85,679
Insurance$84,164--$84,164
Advertising$41,412--$41,412
Office Expenses$21,032--$21,032
Fees for Services Legal$20,038--$20,038
Fees for Services Accounting$12,757--$12,757
Interest$7,298--$7,298
Conferences and Meetings$6,018--$6,018
Information Technology$5,141--$5,141
Total Functional Expenses$6,279,812$0$0$6,279,812
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
Patient Trust Deposits$1,058
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Joseph r. Bennett, 11 is the son of the president.

Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address

Jim stephens, 1360 colliers creek rd., watkinsville, ga 30677judith a. Jones, 218 wesley chapel road, lexington, ga 30645polly jones, 183 w. Midland ave., winder, ga 30680judy hodnett, 1061 willow run road, greensboro, ga 30642dr. Paul brown, jr., 1221 knob creek dr., athens, ga 30606magda d. Bennett, p o box 37, high shoals, ga 30645joseph r. Bennett, p o box 37, high shoals, ga 30645joseph r. Bennett 11, 1191 arborwood ridge, bishop, ga 30621

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is discussed and approved at full board meeting.

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

No trustee is appointed to board that has a conflict of interest with this organization.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board of trustees approved salary of administrator not to exceed the amount allowed by medicaid.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

There are no other key employees.

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

All of the organization's governing documents and financial statements are on file at the facility office located at 3450 north high shoals rd, high shoals, ga 30645. Any person or organization having the legal right to examine such records may petition family life enrichment center, inc. To examine the documents at the above location.

Filing and Contact Details

Filer

EIN
58-1344008
Phone
7067696122

Signing Officer

Name
Magda D Bennett
Title
Pres./CEO
Signed
2015-04-27
Discuss with paid preparer
Yes

Organization Details

Formed
1978
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
5
Employees
195

Preparer

Preparer
E Binion Turner
Phone
4782377867
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02075
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt024975712
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0865670
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IRS990ScheduleD/EquipmentGrp/BookValueAmt062970
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01167464
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IRS990ScheduleD/LandGrp/BookValueAmt070814
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt070814
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0150427
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JOSEPH R. BENNETT, 11 IS THE SON OF THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JIM STEPHENS, 1360 COLLIERS CREEK RD., WATKINSVILLE, GA 30677JUDITH A. JONES, 218 WESLEY CHAPEL ROAD, LEXINGTON, GA 30645POLLY JONES, 183 W. MIDLAND AVE., WINDER, GA 30680JUDY HODNETT, 1061 WILLOW RUN ROAD, GREENSBORO, GA 30642DR. PAUL BROWN, JR., 1221 KNOB CREEK DR., ATHENS, GA 30606MAGDA D. BENNETT, P O BOX 37, HIGH SHOALS, GA 30645JOSEPH R. BENNETT, P O BOX 37, HIGH SHOALS, GA 30645JOSEPH R. BENNETT 11, 1191 ARBORWOOD RIDGE, BISHOP, GA 30621
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS DISCUSSED AND APPROVED AT FULL BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO TRUSTEE IS APPOINTED TO BOARD THAT HAS A CONFLICT OF INTEREST WITH THIS ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF TRUSTEES APPROVED SALARY OF ADMINISTRATOR NOT TO EXCEED THE AMOUNT ALLOWED BY MEDICAID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THERE ARE NO OTHER KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL OF THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE FACILITY OFFICE LOCATED AT 3450 NORTH HIGH SHOALS RD, HIGH SHOALS, GA 30645. ANY PERSON OR ORGANIZATION HAVING THE LEGAL RIGHT TO EXAMINE SUCH RECORDS MAY PETITION FAMILY LIFE ENRICHMENT CENTER, INC. TO EXAMINE THE DOCUMENTS AT THE ABOVE LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 9: Officer, Director, Trustee, Key Employee Mailing Address
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C CORP
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct11.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0SALES & RENTAL MEDICAL EQUIPMENT

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