Civic Intelligence

Marshall Co Home for Exceptional

990 • Fiscal year 2014 • EIN 61-1111663

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

Organization Profile
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

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

97th percentile

82%

Higher net margin than 97% 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

1st percentile

-100%

Faster asset growth than 1% of similar nonprofits.

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

Revenue Growth

95th percentile

157%

Faster revenue growth than 95% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $87,211 (-100%) from 2013

Net Assets

Up

$0

Up $206,965 (+100%) from 2013

Liabilities

Down

$0

Down $294,176 (-100%) from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin97th percentile

Revenue

Up

$253,869

Up $155,223 (+157%) from 2013

Expenses

Down

$46,904

Down $91,847 (-66%) from 2013

Net Income

Up

$206,965

Up $247,070 (+616%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth1st percentile

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

$400K$200K$0-$200K-$400KAssets 2010: $110,180Liabilities 2010: $205,049Net Assets 2010: -$94,8692010Assets 2011: $103,778Liabilities 2011: $229,307Net Assets 2011: -$125,5292011Assets 2012: $94,193Liabilities 2012: $261,053Net Assets 2012: -$166,8602012Assets 2013: $87,211Liabilities 2013: $294,176Net Assets 2013: -$206,9652013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014Assets 2015: $0Liabilities 2015: $0Net Assets 2015: $02015

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0
Open 2014 Filing

Operations Trend

Revenue Growth95th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $120,7402010Expenses 2011: $137,1212011Expenses 2012: $147,0442012Revenue 2013: $98,646Expenses 2013: $138,751Net Income 2013: -$40,1052013Revenue 2014: $253,869Expenses 2014: $46,904Net Income 2014: $206,9652014Revenue 2015: $0Expenses 2015: $0Net Income 2015: $02015

Highlighted filing

2014

Revenue$253,869
Expenses$46,904
Net Income$206,965
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$253,869
Mission and Program Overview

Mission

ASSISTED LIVING

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$61,616--
Savings and Temporary Cash Investments$20,815--
Accounts Receivable$3,512--
Prepaid Expenses and Deferred Charges$1,168--
Cash and Non-Interest-Bearing Accounts$100--
Total Assets$87,211$0▼ $87,211
Liabilities
Mortgage Notes Payable Secured by Investment Property$170,081--
Accounts Payable and Accrued Expenses$123,242--
Other Liabilities$853--
Total Liabilities$294,176$0▼ $294,176
Net Assets / Fund Balance
Temporarily Rstr Net Assets$18,292--
Unrestricted Net Assets$-225,257--
Total Net Assets Fund Balance$-206,965$0▲ $206,965
Total Liabilities and Net Assets / Fund Balance$87,211$0▼ $87,211
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Diana WallExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$14,045
Program Service Revenue
$36,424
Investment Income
$1
Other Revenue
$203,399
Change in Net Assets
$206,965
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$32,552
Salaries, Compensation, and Employee Benefits$14,352
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,048--$12,048
Interest$9,576--$9,576
Other Expenses$4,651--$4,651
Depreciation Depletion$4,646--$4,646
Insurance$4,088--$4,088
Fees for Services Accounting-$2,050-$2,050
Pension Plan Contributions$1,393--$1,393
Advertising$1,327--$1,327
Payroll Taxes$911--$911
Office Expenses-$351-$351
All Other Expenses$230--$230
Total Functional Expenses$44,503$2,401$0$46,904
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
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
Yes

Governance Explanations

Management duties delegation Part VI line 3

“With the approval of hud, the organization is allowed to hire a managing agent to operate the entity. The organization has a management contract with the marshall county exceptional center, with the executive director of that organization performing all management duties.”

Form 990 governing body review Part VI line 11

“A copy of the 990 was given to the executive director for review prior to filing the form 990.”

CEO executive director top management comp Part VI line 15A

“All wages and salaries are set by the board of directors. Salaries are paid by the marshall county fiscal court. The fiscal court is reimbursed by marshall county exceptional center. The marshall county home for exceptional children reimburses the center for its share of payroll expenses.”

Other officer or key employee compensation Part VI line 15B

“The organization does not pay any employees directly. The organization does pay management fees to its managing agent. Other individuals that perform services for the organization are paid through the fiscal court and those wages are reimbursed through the managing agent. The board of directors receive no compensation.”

Governing documents etc available to public Part VI line 19

“All tax returns are available to the public upon request at the administrative office.”

Filing and Contact Details

Filer

Filer Name
Marshall Co Home for Exceptional
EIN
61-1111663
Address
PO BOX 423, BENTON, KY 42025

Signing Officer

Name
Diana Wall
Title
Executive Direc
Phone
2705271327
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Ky
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Kim Ham CPA
Address
75 Vine Street, Benton, KY 42025
Preparer
Kim Ham
Phone
2705273628
Supplemental Narrative

Additional Explanations

Cessation of or significant change to any program service Part III line 3

“The group home closed during the year; therefore, all services ceased.”

Raw XML Appendix370 raw XML fields

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/DescribedInSection501c3Ind0true
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
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IRS990/FormationYr01992
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IRS990/GoverningBodyVotingMembersCnt00
IRS990/GovernmentGrantsAmt014045
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0253869
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt04088
IRS990/InsuranceGrp/TotalAmt04088
IRS990/InterestGrp/ProgramServicesAmt09576
IRS990/InterestGrp/TotalAmt09576
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt061616
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ASSISTED LIVING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0170081
IRS990/NetAssetsOrFundBalancesBOYAmt0-206965
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0351
IRS990/OfficeExpensesGrp/TotalAmt0351
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0TRAINING
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2MISC TAX & LICENSE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt0479
IRS990/OtherExpensesGrp/ProgramServicesAmt15017
IRS990/OtherExpensesGrp/ProgramServicesAmt2137
IRS990/OtherExpensesGrp/ProgramServicesAmt34651
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IRS990/OtherExpensesGrp/TotalAmt15017
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IRS990/OtherRevenueMiscGrp/Desc1DEBT FORGIVENESS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0188
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1203211
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt012048
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IRS990/PartialLiquidationInd0true
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0911
IRS990/PayrollTaxesGrp/TotalAmt0911
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01393
IRS990/PensionPlanContributionsGrp/TotalAmt01393
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01168
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0TENANT RENT
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc2SERVICE FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09313
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028091
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0113
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IRS990/PYRevenuesLessExpensesAmt0-40105
IRS990/PYSalariesCompEmpBnftPaidAmt077394
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IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0206965
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt020815
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt014045
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt028091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt028391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt028091
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0120577
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
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IRS990/ScheduleBRequiredInd0false
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IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0THE HOME DISCONTINUED OPERATIONS AND HUD TOOK POSSESSION OF PROPERTY
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02014-08-31
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt075000
IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt0GOVT AGENCY
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0US DEPT OF HOUSING AND URBAN DEV
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt0451 7TH ST SW
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0WASHINGTON
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0DC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd020410
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WITH THE APPROVAL OF HUD, THE ORGANIZATION IS ALLOWED TO HIRE A MANAGING AGENT TO OPERATE THE ENTITY. THE ORGANIZATION HAS A MANAGEMENT CONTRACT WITH THE MARSHALL COUNTY EXCEPTIONAL CENTER, WITH THE EXECUTIVE DIRECTOR OF THAT ORGANIZATION PERFORMING ALL MANAGEMENT DUTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 WAS GIVEN TO THE EXECUTIVE DIRECTOR FOR REVIEW PRIOR TO FILING THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL WAGES AND SALARIES ARE SET BY THE BOARD OF DIRECTORS. SALARIES ARE PAID BY THE MARSHALL COUNTY FISCAL COURT. THE FISCAL COURT IS REIMBURSED BY MARSHALL COUNTY EXCEPTIONAL CENTER. THE MARSHALL COUNTY HOME FOR EXCEPTIONAL CHILDREN REIMBURSES THE CENTER FOR ITS SHARE OF PAYROLL EXPENSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT PAY ANY EMPLOYEES DIRECTLY. THE ORGANIZATION DOES PAY MANAGEMENT FEES TO ITS MANAGING AGENT. OTHER INDIVIDUALS THAT PERFORM SERVICES FOR THE ORGANIZATION ARE PAID THROUGH THE FISCAL COURT AND THOSE WAGES ARE REIMBURSED THROUGH THE MANAGING AGENT. THE BOARD OF DIRECTORS RECEIVE NO COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL TAX RETURNS ARE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ADMINISTRATIVE OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GROUP HOME CLOSED DURING THE YEAR; THEREFORE, ALL SERVICES CEASED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Cessation of or significant change to any program service Part III line 3
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0MARSHALL CO EXCEPTIONAL CENTER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0610652823
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0HABILITATION OF MENTALLY HANDICAPPED IND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 423
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BENTON
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0DIANA WALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum02705271327
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARSHALL CO HOME FOR EXCEPTIONAL
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0611111663
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 423
ReturnHeader/Filer/USAddress/CityNm0BENTON
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ReturnHeader/Filer/USAddress/ZIPCd042025
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611227590
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kim Ham CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt075 Vine Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Benton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd042025
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ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kim Ham
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ReturnHeader/ReturnTs02015-11-16T10:30:13-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$253,869
Expenses
$46,904
Net income
$206,965
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.54$0.47$2.07
2013Detailed filing. Detailed filing data is available for this year.$0.87$2.94$2.07$0.99$1.39$0.40
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$2.61$1.67$1.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$2.29$1.26$1.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$2.05$0.95$1.21