Civic Intelligence

Marshall County Assn for Exceptional Children Inc.

990 • Fiscal year 2017 • EIN 61-0652823

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 14, 2017

PO Box 423Benton, KY 42025

(270) 527-1327

Siviq Scores

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

Liabilities / Assets

29th percentile

0.02x

Higher debt load relative to assets than 29% of similar nonprofits.

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

Liabilities / Revenue

40th percentile

0.06x

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

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

Net Margin

9th percentile

-34%

Higher net margin than 9% of similar nonprofits.

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

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.

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

Asset Growth

12th percentile

-9.4%

Faster asset growth than 12% of similar nonprofits.

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

Revenue Growth

13th percentile

-20%

Faster revenue growth than 13% of similar nonprofits.

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

Assets

Flat

$1,280,643

Flat from 2017

Net Assets

Flat

$1,260,937

Flat from 2017

Liabilities

Flat

$19,706

Flat from 2017

Revenue

Flat

$342,147

Flat from 2017

Expenses

Flat

$459,408

Flat from 2017

Net Income

Flat

-$117,261

Flat from 2017

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 2010: $1,439,903Liabilities 2010: $8,466Net Assets 2010: $1,431,4372010Assets 2011: $1,489,593Liabilities 2011: $9,295Net Assets 2011: $1,480,2982011Assets 2012: $1,574,060Liabilities 2012: $6,000Net Assets 2012: $1,568,0602012Assets 2013: $1,584,581Liabilities 2013: $4,761Net Assets 2013: $1,579,8202013Assets 2014: $1,474,110Liabilities 2014: $34,957Net Assets 2014: $1,439,1532014Assets 2015: $1,394,207Liabilities 2015: $24,750Net Assets 2015: $1,369,4572015Assets 2016: $1,413,192Liabilities 2016: $34,994Net Assets 2016: $1,378,1982016Assets 2017: $1,280,643Liabilities 2017: $19,706Net Assets 2017: $1,260,9372017Assets 2017: $1,280,643Liabilities 2017: $19,706Net Assets 2017: $1,260,9372017Assets 2018: $1,210,472Liabilities 2018: $20,408Net Assets 2018: $1,190,0642018Assets 2019: $1,237,678Liabilities 2019: $9,392Net Assets 2019: $1,228,2862019Assets 2020: $1,453,875Liabilities 2020: $11,083Net Assets 2020: $1,442,7922020Assets 2021: $1,379,969Liabilities 2021: $11,083Net Assets 2021: $1,368,8862021Assets 2022: $1,384,378Liabilities 2022: $10,647Net Assets 2022: $1,373,7312022Assets 2023: $1,948,021Liabilities 2023: $11,812Net Assets 2023: $1,936,2092023

Highlighted filing

2017

Assets$1,280,643
Liabilities$19,706
Net Assets$1,260,937

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $422,5812010Revenue 2011: $491,498Expenses 2011: $442,637Net Income 2011: $48,8612011Expenses 2012: $418,5882012Expenses 2013: $493,7192013Revenue 2014: $515,782Expenses 2014: $656,449Net Income 2014: -$140,6672014Revenue 2015: $525,276Expenses 2015: $594,972Net Income 2015: -$69,6962015Revenue 2016: $427,917Expenses 2016: $419,176Net Income 2016: $8,7412016Revenue 2017: $342,147Expenses 2017: $459,408Net Income 2017: -$117,2612017Revenue 2017: $342,147Expenses 2017: $459,408Net Income 2017: -$117,2612017Revenue 2018: $363,449Expenses 2018: $434,322Net Income 2018: -$70,8732018Revenue 2019: $388,538Expenses 2019: $350,316Net Income 2019: $38,2222019Revenue 2020: $589,849Expenses 2020: $375,343Net Income 2020: $214,5062020Revenue 2021: $324,001Expenses 2021: $397,907Net Income 2021: -$73,9062021Revenue 2022: $351,850Expenses 2022: $361,784Net Income 2022: -$9,9342022Revenue 2023: $1,075,056Expenses 2023: $512,578Net Income 2023: $562,4782023

Highlighted filing

2017

Revenue$342,147
Expenses$459,408
Net Income-$117,261
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 14, 2017
Return Version
2016v3.0
Gross Receipts
$357,697
Mission and Program Overview

Mission

Provide services to adults with intellectual disabilities and development.

EDUCATION OF HANDICAPPED

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$951,208$889,014▼ $62,194
Land, Buildings, and Equipment, Net$397,477$362,316▼ $35,161
Accounts Receivable$64,117$22,032▼ $42,085
Prepaid Expenses and Deferred Charges-$6,891-
Cash and Non-Interest-Bearing Accounts$200$200→ $0
Total Assets$1,413,192$1,280,643▼ $132,549
Other Assets Total$190$190→ $0
Liabilities
Accounts Payable and Accrued Expenses$34,994$19,706▼ $15,288
Total Liabilities$34,994$19,706▼ $15,288
Net Assets / Fund Balance
Unrestricted Net Assets$1,378,198$1,260,937▼ $117,261
Total Net Assets Fund Balance$1,378,198$1,260,937▼ $117,261
Total Liabilities and Net Assets / Fund Balance$1,413,192$1,280,643▼ $132,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$337,349$288,840$626,189
Equipment$19,967$254,353$274,320
Land$5,000-$5,000
Other Assets Org$190--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tim GardnerChairman
Dennis SmithBoard Member
Don ThomasBoard Member
Doug DotsonBoard Member
Joe Tom HaltomBoard Member
Johnny BowlinBoard Member
Kandi Wommack DukeBoard Member
Kay ZweedykBoard Member
Keith MurtBoard Member
Melonie ChambersExecutive Directorsecretary
Patricia McwaneTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$155,603
Program Service Revenue
$176,944
Investment Income
$2,451
Other Revenue
$7,149
All Other Contributions
$155,603
Change in Net Assets
$-117,261

Audited Revenue Reconciliation

Revenue per Audited Statements
$342,147
Total Revenue per Audited Statements
$342,147
Total Revenue per Form 990
$342,147
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$342,141
Other Expenses$117,267
Total Fundraising Expense$3,763
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$181,589$37,512-$219,101
Other Employee Benefits$71,354$1,094-$72,448
Pension Plan Contributions$34,069$1,142-$35,211
Depreciation Depletion$24,465$1,900-$26,365
Payroll Taxes$12,541$2,840-$15,381
Fees for Services Other$6,446$8,645-$15,091
All Other Expenses$5,211$2,314$3,763$11,288
Insurance$9,647$1,541-$11,188
Other Expenses$7,945$1,574-$7,945
Office Expenses-$5,314-$5,314
Travel$3,600--$3,600
Fees for Services Accounting-$1,600-$1,600
Conferences and Meetings$415--$415
Advertising-$383-$383
Total Functional Expenses$389,786$65,859$3,763$459,408

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$459,408
Total Expenses per Audited Statements$459,408
Total Expenses per Form 990$459,408
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

Form 990 is made available for review by the board of directors at the center.

Governing documents etc available to public Part VI line 19

Financial information is made available to the public for viewing at the center upon written request.

Filing and Contact Details

Filer

Filer Name
Marshall Co Assn for Excptnl Chldrn
EIN
61-0652823
Address
PO BOX 423, BENTON, KY 42025

Signing Officer

Name
Lindsey Wall
Title
Assistant Exec
Phone
2705271327
Signed
2017-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melonie Chambers
Formed
1963
Legal Domicile
Ky
Voting Board Members
10
Independent Board Members
10
Employees
1

Preparer

Firm
Kim Ham CPA
Address
75 Vine Street, Benton, KY 42025
Preparer
Kim Ham
Phone
2705273628
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0181589
IRS990/OtherSalariesAndWagesGrp/TotalAmt0219101
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02840
IRS990/PayrollTaxesGrp/ProgramServicesAmt012541
IRS990/PayrollTaxesGrp/TotalAmt015381
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01142
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt034069
IRS990/PensionPlanContributionsGrp/TotalAmt035211
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06891
IRS990/PrincipalOfficerNm0MELONIE CHAMBERS
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IRS990/ProgramServiceRevenueGrp/BusinessCd0722210
IRS990/ProgramServiceRevenueGrp/BusinessCd1621990
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1171365
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05579
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0168538
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08713
IRS990/PYOtherExpensesAmt0106176
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IRS990/PYRevenuesLessExpensesAmt08741
IRS990/PYSalariesCompEmpBnftPaidAmt0313000
IRS990/PYTotalExpensesAmt0419176
IRS990/PYTotalRevenueAmt0427917
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-117261
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0951208
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0889014
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0168538
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0192101
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0150834
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0153874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0820950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06801
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05213
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04112
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt07923
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt014065
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt038114
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01401485
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt07149
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt08312
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07330
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt016743
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014670
IRS990ScheduleA/OtherIncome170Grp/TotalAmt054204
IRS990ScheduleA/PublicOrganization170Ind0X
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IRS990ScheduleA/PublicSupportPY170Pct00.63670
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0155603
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0192101
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0150834
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0153874
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0820950
IRS990ScheduleA/TotalSupportAmt0918266
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt03500
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt01013
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt0485
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt04998
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0337349
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0288840
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0626189
IRS990ScheduleD/EquipmentGrp/BookValueAmt019967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0254353
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0274320
IRS990ScheduleD/ExpensesSubtotalAmt0459408
IRS990ScheduleD/LandGrp/BookValueAmt05000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0190
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UTILITY DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0342147
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0362316
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0190
IRS990ScheduleD/TotalExpensesPerForm990Amt0459408
IRS990ScheduleD/TotalRevenuePerForm990Amt0342147
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IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS MADE AVAILABLE FOR REVIEW BY THE BOARD OF DIRECTORS AT THE CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL INFORMATION IS MADE AVAILABLE TO THE PUBLIC FOR VIEWING AT THE CENTER UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MARSHALL CO HOME FOR EXCEPTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0611111663
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HOUSING FOR HANDICAPPED
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 423
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BENTON
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd042025
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.01$1.94$1.08$0.51$0.56
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.01$1.37$0.35$0.36$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.01$1.37$0.32$0.40$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.45$0.01$1.44$0.59$0.38$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.01$1.23$0.39$0.35$0.04
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.02$1.19$0.36$0.43$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.28$0.02$1.26$0.34$0.46$0.12
2017Summary only. Only limited summary data is available for this year.$1.28$0.02$1.26$0.34$0.46$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.41$0.03$1.38$0.43$0.42$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.02$1.37$0.53$0.59$0.07
2014Summary only. Only limited summary data is available for this year.$1.47$0.03$1.44$0.52$0.66$0.14
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.00$1.58$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.01$1.57$0.42
2011Summary only. Only limited summary data is available for this year.$1.49$0.01$1.48$0.49$0.44$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.01$1.43$0.42