Civic Intelligence

Parkview Manor Inc.

990 • Fiscal year 2020 • EIN 61-0913738

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 27, 2021

228 South Main StreetWilliamstown, KY 41097

(859) 824-7722

Siviq Scores

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

Liabilities / Assets

96th percentile

1.55x

Higher debt load relative to assets than 96% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

97th percentile

2.39x

Higher debt load relative to revenue than 97% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

67th percentile

18%

Higher net margin than 67% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

45th percentile

0.8%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

69th percentile

5.4%

Faster revenue growth than 69% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Up

$333,647

Up $2,685 (+0.8%) from 2019

Net Assets

Up

-$182,493

Up $38,902 (+18%) from 2019

Liabilities

Down

$516,140

Down $36,217 (-6.6%) from 2019

Revenue

Up

$215,870

Up $11,114 (+5.4%) from 2019

Expenses

Down

$176,968

Down $24,435 (-12%) from 2019

Net Income

Up

$38,902

Up $35,549 (+1060%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2011: $504,408Liabilities 2011: $731,584Net Assets 2011: -$227,1762011Assets 2012: $491,534Liabilities 2012: $716,531Net Assets 2012: -$224,9972012Assets 2013: $489,047Liabilities 2013: $699,491Net Assets 2013: -$210,4442013Assets 2014: $469,273Liabilities 2014: $681,829Net Assets 2014: -$212,5562014Assets 2015: $421,722Liabilities 2015: $657,029Net Assets 2015: -$235,3072015Assets 2016: $409,258Liabilities 2016: $633,482Net Assets 2016: -$224,2242016Assets 2017: $383,177Liabilities 2017: $610,026Net Assets 2017: -$226,8492017Assets 2018: $355,875Liabilities 2018: $580,623Net Assets 2018: -$224,7482018Assets 2019: $330,962Liabilities 2019: $552,357Net Assets 2019: -$221,3952019Assets 2020: $333,647Liabilities 2020: $516,140Net Assets 2020: -$182,4932020Assets 2021: $363,142Liabilities 2021: $481,754Net Assets 2021: -$118,6122021Assets 2022: $332,542Liabilities 2022: $446,051Net Assets 2022: -$113,5092022Assets 2023: $365,484Liabilities 2023: $402,569Net Assets 2023: -$37,0852023Assets 2024: $407,560Liabilities 2024: $355,761Net Assets 2024: $51,7992024

Highlighted filing

2020

Assets$333,647
Liabilities$516,140
Net Assets-$182,493

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $187,921Expenses 2011: $178,450Net Income 2011: $9,4712011Revenue 2012: $188,483Expenses 2012: $186,304Net Income 2012: $2,1792012Revenue 2013: $213,361Expenses 2013: $198,808Net Income 2013: $14,5532013Revenue 2014: $196,622Expenses 2014: $198,734Net Income 2014: -$2,1122014Revenue 2015: $195,113Expenses 2015: $205,153Net Income 2015: -$10,0402015Revenue 2016: $201,863Expenses 2016: $190,780Net Income 2016: $11,0832016Revenue 2017: $196,646Expenses 2017: $199,271Net Income 2017: -$2,6252017Revenue 2018: $206,239Expenses 2018: $204,138Net Income 2018: $2,1012018Revenue 2019: $204,756Expenses 2019: $201,403Net Income 2019: $3,3532019Revenue 2020: $215,870Expenses 2020: $176,968Net Income 2020: $38,9022020Revenue 2021: $205,891Expenses 2021: $142,010Net Income 2021: $63,8812021Revenue 2022: $201,915Expenses 2022: $196,812Net Income 2022: $5,1032022Revenue 2023: $287,747Expenses 2023: $211,323Net Income 2023: $76,4242023Revenue 2024: $358,047Expenses 2024: $269,163Net Income 2024: $88,8842024

Highlighted filing

2020

Revenue$215,870
Expenses$176,968
Net Income$38,902
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 27, 2021
Return Version
2020v4.1
Gross Receipts
$215,870
Mission and Program Overview

Mission

The corporation was formed to operate an apartment facility for the elderly, disabled, and/or families of low/moderate income

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$169,564$165,897▼ $3,667
Land, Buildings, and Equipment, Net$119,067$104,812▼ $14,255
Cash and Non-Interest-Bearing Accounts$31,700$51,264▲ $19,564
Prepaid Expenses and Deferred Charges$7,781$7,509▼ $272
Accounts Receivable$2,850$4,165▲ $1,315
Total Assets$330,962$333,647▲ $2,685
Liabilities
Mortgage Notes Payable Secured by Investment Property$533,715$500,928▼ $32,787
Escrow Account Liability$10,425$10,912▲ $487
Accounts Payable and Accrued Expenses$8,217$4,300▼ $3,917
Total Liabilities$552,357$516,140▼ $36,217
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-221,395$-182,493▲ $38,902
Total Net Assets Fund Balance$-221,395$-182,493▲ $38,902
Total Liabilities and Net Assets / Fund Balance$330,962$333,647▲ $2,685

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,908$1,090,346$1,104,254
Equipment$71,960$198,291$270,251
Land$18,944-$18,944
Compensation and Service Providers

Board Members and Trustees

NameTitle
Greg AtjaPresident
Roxanne HoweVice President
Cheryl RichDirector
Colton SimpsonDirector
Ed PuralewskiDirector
Louie JumpDirector
Marcia WaltersDirector
Whitey CaldwellDirector
Pat CaldwelSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$74,438
Program Service Revenue
$141,432
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$38,902

Audited Revenue Reconciliation

Revenue per Audited Statements
$215,870
Total Revenue per Audited Statements
$215,870
Total Revenue per Form 990
$215,870
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,762
Salaries, Compensation, and Employee Benefits$33,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$70,047$160$0$70,207
Depreciation Depletion$41,895$0$0$41,895
Comp Disqual Persons$27,882$1,984$0$29,866
Insurance$15,572$600$0$16,172
Fees for Services Accounting$7,175$0$0$7,175
Office Expenses$6,718$200$0$6,918
Payroll Taxes$3,173$167$0$3,340
Interest$1,355$0$0$1,355
Other Expenses$40$0$0$40
Total Functional Expenses$173,857$3,111$0$176,968

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$176,968
Total Expenses per Audited Statements$176,968
Total Expenses per Form 990$176,968
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
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Parkview Manor Inc
EIN
61-0913738
Phone
8598247722
Address
228 SOUTH MAIN STREET, WILLIAMSTOWN, KY 41097

Signing Officer

Name
Greg Atha
Title
President
Phone
8598247722
Signed
2021-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Greg Atha
Formed
1977
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
9

Preparer

Firm
Denise M Keene CPA
Address
PO BOX 1444, GEORGETOWN, KY 40324
Preparer
Denise M Keene
Phone
8594215062
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The tax return is reviewed by the officer signing the return prior to its filing

Pt VI, Line 19

The organization provides copies of its governing documents and financial statement to the public upon request

Pt VI, Line 6

The organization has members who meet annually to vote for the board of directors. Membership fee is $1 for a lifetime membership

Pt VI, Line 7A

Members of the organization meet annually to vote for the board of directos

Pt VI, Line 7B

Members of the organization meet annually to vote for the board of directors and ratify the actions of the board for the prior year.

Pt VI, Line 15A

The board of directors looks at the job description, persons qualifications, years of experience, going rate in the area for a similar job to determine the amount of compensation for each employee.

Financial Statement Notes

Pt IV, Line 2B

Escrow or custodial account liability the corporation required tenants to pay a deposit upon renting an apartment the deposit is returned when the tenant is no longer renting, if the apartment does not have any significant damage to it. If the apartment has significant damage, the deposit is forfeited.

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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0141432
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0169564
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0165897
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0UTILITY RECEIPTS, INTEREST INCOME, LAUNDRY, MISC INCOME
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1Other Income Part II, Line 10 Description: UTILITY RECEIPTS MISC INCOME 2016: 122891. 2017: 121563. 2018: 126693. 2019: 134021. 2020: 141432.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt074438
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt070735
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt079546
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt075083
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt078972
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0378774
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0646600
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0141432
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0134021
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0126693
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0121563
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0122891
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0646600
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.36940
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.38240
IRS990ScheduleA/PublicSupportTotal170Amt0378774
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt074438
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt070735
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt079546
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt075083
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt078972
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0378774
IRS990ScheduleA/TotalSupportAmt01025374
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AdditionsDuringYearAmt02330
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BeginningBalanceAmt010425
IRS990ScheduleD/BuildingsGrp/BookValueAmt013908
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01090346
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01104254
IRS990ScheduleD/DistributionsDuringYearAmt01843
IRS990ScheduleD/EndingBalanceAmt010912
IRS990ScheduleD/EquipmentGrp/BookValueAmt071960
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0198291
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0270251
IRS990ScheduleD/ExpensesSubtotalAmt0176968
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LandGrp/BookValueAmt018944
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018944
IRS990ScheduleD/RevenueSubtotalAmt0215870
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ESCROW OR CUSTODIAL ACCOUNT LIABILITY THE CORPORATION REQUIRED TENANTS TO PAY A DEPOSIT UPON RENTING AN APARTMENT THE DEPOSIT IS RETURNED WHEN THE TENANT IS NO LONGER RENTING, IF THE APARTMENT DOES NOT HAVE ANY SIGNIFICANT DAMAGE TO IT. IF THE APARTMENT HAS SIGNIFICANT DAMAGE, THE DEPOSIT IS FORFEITED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt IV, Line 2b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0104812
IRS990ScheduleD/TotalExpensesPerForm990Amt0176968
IRS990ScheduleD/TotalRevenuePerForm990Amt0215870
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0215870
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0176968
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TAX RETURN IS REVIEWED BY THE OFFICER SIGNING THE RETURN PRIOR TO ITS FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDES COPIES OF ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENT TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS MEMBERS WHO MEET ANNUALLY TO VOTE FOR THE BOARD OF DIRECTORS. MEMBERSHIP FEE IS $1 FOR A LIFETIME MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS OF THE ORGANIZATION MEET ANNUALLY TO VOTE FOR THE BOARD OF DIRECTOS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MEMBERS OF THE ORGANIZATION MEET ANNUALLY TO VOTE FOR THE BOARD OF DIRECTORS AND RATIFY THE ACTIONS OF THE BOARD FOR THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS LOOKS AT THE JOB DESCRIPTION, PERSONS QUALIFICATIONS, YEARS OF EXPERIENCE, GOING RATE IN THE AREA FOR A SIMILAR JOB TO DETERMINE THE AMOUNT OF COMPENSATION FOR EACH EMPLOYEE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0330962
IRS990/TotalAssetsEOYAmt0333647
IRS990/TotalAssetsGrp/BOYAmt0330962
IRS990/TotalAssetsGrp/EOYAmt0333647
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt074438
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03111
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0173857
IRS990/TotalFunctionalExpensesGrp/TotalAmt0176968
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0552357
IRS990/TotalLiabilitiesEOYAmt0516140
IRS990/TotalLiabilitiesGrp/BOYAmt0552357
IRS990/TotalLiabilitiesGrp/EOYAmt0516140
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-221395
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-182493
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0173857
IRS990/TotalProgramServiceRevenueAmt0141432
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0141432
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0215870
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0330962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0333647
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0228 SOUTH MAIN ST
IRS990/USAddress/CityNm0WILLIAMSTOWN
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd041097
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.08$3.56$0.52$3.58$2.69$0.89
2023Detailed filing. Detailed filing data is available for this year.$3.65$4.03$0.37$2.88$2.11$0.76
2022Detailed filing. Detailed filing data is available for this year.$3.33$4.46$1.14$2.02$1.97$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.63$4.82$1.19$2.06$1.42$0.64
2020Detailed filing. Detailed filing data is available for this year.$3.34$5.16$1.82$2.16$1.77$0.39
2019Summary only. Only limited summary data is available for this year.$3.31$5.52$2.21$2.05$2.01$0.03
2018Summary only. Only limited summary data is available for this year.$3.56$5.81$2.25$2.06$2.04$0.02
2017Summary only. Only limited summary data is available for this year.$3.83$6.10$2.27$1.97$1.99$0.03
2016Summary only. Only limited summary data is available for this year.$4.09$6.33$2.24$2.02$1.91$0.11
2015Summary only. Only limited summary data is available for this year.$4.22$6.57$2.35$1.95$2.05$0.10
2014Summary only. Only limited summary data is available for this year.$4.69$6.82$2.13$1.97$1.99$0.02
2013Summary only. Only limited summary data is available for this year.$4.89$6.99$2.10$2.13$1.99$0.15
2012Summary only. Only limited summary data is available for this year.$4.92$7.17$2.25$1.88$1.86$0.02
2011Summary only. Only limited summary data is available for this year.$5.04$7.32$2.27$1.88$1.78$0.09