Civic Intelligence

Henderson Group Home Inc.

990 • Fiscal year 2017 • EIN 61-1171902

Jul 01, 2016 to Jun 30, 2017 • Filed on Mar 01, 2018

Organization ProfileN/A
1100 Walnut StOwensboro, KY 42301

(270) 689-6500

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.79x

Higher debt load relative to assets than 93% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

92nd percentile

0.48x

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

62nd percentile

9.2%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

99th percentile

$279,150

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 72.3% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

74th percentile

23%

Faster asset growth than 74% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

55th percentile

4.3%

Faster revenue growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$233,084

Up $43,513 (+23%) from 2016

Net Assets

Up

$49,549

Up $35,448 (+251%) from 2016

Liabilities

Up

$183,535

Up $8,065 (+4.6%) from 2016

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin62nd percentile

Revenue

Up

$386,076

Up $15,990 (+4.3%) from 2016

Expenses

Up

$350,628

Up $18,263 (+5.5%) from 2016

Net Income

Down

$35,448

Down $2,273 (-6.0%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

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

$1.0M$500K$0-$500KAssets 2011: $162,310Liabilities 2011: $471,435Net Assets 2011: -$309,1252011Assets 2012: $152,755Liabilities 2012: $439,247Net Assets 2012: -$286,4922012Assets 2013: $118,067Liabilities 2013: $349,205Net Assets 2013: -$231,1382013Assets 2014: $116,376Liabilities 2014: $282,530Net Assets 2014: -$166,1542014Assets 2015: $157,131Liabilities 2015: $180,751Net Assets 2015: -$23,6202015Assets 2016: $189,571Liabilities 2016: $175,470Net Assets 2016: $14,1012016Assets 2017: $233,084Liabilities 2017: $183,535Net Assets 2017: $49,5492017Assets 2018: $218,741Liabilities 2018: $181,336Net Assets 2018: $37,4052018Assets 2019: $187,209Liabilities 2019: $234,097Net Assets 2019: -$46,8882019Assets 2020: $161,202Liabilities 2020: $268,306Net Assets 2020: -$107,1042020Assets 2021: $135,110Liabilities 2021: $326,425Net Assets 2021: -$191,3152021Assets 2022: $254,095Liabilities 2022: $532,727Net Assets 2022: -$278,6322022

Highlighted filing

2017

Assets$233,084
Liabilities$183,535
Net Assets$49,549
Open 2017 Filing

Operations Trend

Revenue Growth55th percentile

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

$400K$200K$0-$200KRevenue 2011: $321,337Expenses 2011: $348,045Net Income 2011: -$26,7082011Revenue 2012: $348,113Expenses 2012: $325,480Net Income 2012: $22,6332012Revenue 2013: $376,699Expenses 2013: $321,345Net Income 2013: $55,3542013Revenue 2014: $385,070Expenses 2014: $320,086Net Income 2014: $64,9842014Revenue 2015: $397,653Expenses 2015: $255,119Net Income 2015: $142,5342015Revenue 2016: $370,086Expenses 2016: $332,365Net Income 2016: $37,7212016Revenue 2017: $386,076Expenses 2017: $350,628Net Income 2017: $35,4482017Revenue 2018: $287,647Expenses 2018: $299,791Net Income 2018: -$12,1442018Revenue 2019: $421Expenses 2019: $84,714Net Income 2019: -$84,2932019Revenue 2020: $320Expenses 2020: $64,385Net Income 2020: -$64,0652020Revenue 2021: $236Expenses 2021: $84,447Net Income 2021: -$84,2112021Revenue 2022: $177Expenses 2022: $87,494Net Income 2022: -$87,3172022

Highlighted filing

2017

Revenue$386,076
Expenses$350,628
Net Income$35,448
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Mar 1, 2018
Return Version
2016v3.0
Gross Receipts
$386,076
Mission and Program Overview

Mission

Henderson group home, inc.'s primary purpose is to provide housing and personal care for physically and/or mentally handicapped individuals.

To provide housing and personal care for physically and/or mentally handicapped individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,431$113,279▲ $55,848
Land, Buildings, and Equipment, Net$84,094$79,517▼ $4,577
Accounts Receivable$8,361$786▼ $7,575
Total Assets$189,571$233,084▲ $43,513
Other Assets Total$39,685$39,502▼ $183
Liabilities
Mortgage Notes Payable Secured by Investment Property$172,951$167,621▼ $5,330
Other Liabilities$1,222$14,657▲ $13,435
Accounts Payable and Accrued Expenses$1,297$1,257▼ $40
Total Liabilities$175,470$183,535▲ $8,065
Net Assets / Fund Balance
Unrestricted Net Assets$14,101$49,549▲ $35,448
Total Net Assets Fund Balance$14,101$49,549▲ $35,448
Total Liabilities and Net Assets / Fund Balance$189,571$233,084▲ $43,513

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$66,750$117,932$184,682
Land$12,767-$12,767
Other Land Buildings$0$8,234$8,234
Other Assets Org$37,059--
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
Rick CoxChair
Rebecca EdmondsonVice Chairman
Kenny RileyDirector
Myra SpauldingDirector
Gayle DicesareCEO
Mike MountainCFO
Galena FulkersonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$353,026
Program Service Revenue
$32,976
Investment Income
$74
Other Revenue
$0
Change in Net Assets
$35,448
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$350,628
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
Fees for Services Other$228,795$25,400-$254,195
Interest$13,778$1,531-$15,309
Office Expenses-$14,964-$14,964
Fees for Services Accounting-$12,317-$12,317
Occupancy$7,857$873-$8,730
Fees for Services Management-$5,325-$5,325
Depreciation Depletion$4,119$458-$4,577
Other Expenses$4,403--$4,403
Advertising-$656-$656
Total Functional Expenses$289,104$61,524$0$350,628
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Green River Regional Mh/mr Board$13,244
Tenant Security Deposits$1,413
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the ceo and controller and then by the board of directors before it is filed.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is monitored by the board, cfo, purchasing manager, and human resources department and includes reviews of vendor contracts and employment applications.”

Form 990, Part VI, Section B, Line 15

“The board reviews and approves the ceo's compensation. The human resources department forwards proposed compensation arrangements for other key personnel to the ceo for review and approval.”

Form 990, Part VI, Section C, Line 18

“Form 1023 and form 990 are made available to the public upon request and form 990 is also available on public websites such as guidestar.org.”

Form 990, Part VI, Section C, Line 19

“Upon request, the organization's governing documents, conflict of interest policy and financial statements are made available to the public.”

Filing and Contact Details

Filer

Filer Name
Henderson Group Home Inc
EIN
61-1171902
Phone
2706896500
Address
1100 WALNUT ST, OWENSBORO, KY 42301

Signing Officer

Name
Mike Mountain
Title
CFO
Phone
2706896500
Signed
2018-03-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gayle Dicesare
Formed
1989
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Riney Hancock Cpas Psc
Address
2900 VEACH ROAD SUITE 2, OWENSBORO, KY 42303
Preparer
Scott L Clay CPA
Phone
2709264540
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Contracted services, acumen counseling services, inc.: program service expenses 195. Management and general expenses 0. Fundraising expenses 0. Total expenses 195. Contracted services, behavorial healthcare services, inc.: program service expenses 228,519. Management and general expenses 25,391. Fundraising expenses 0. Total expenses 253,910. Contracted services, rivervalley consulting services, inc.: program service expenses 81. Management and general expenses 9. Fundraising expenses 0. Total expenses 90.”

FORM 990, PART XII, LINE 2C:

“No changes occurred during the tax year in either the oversight process or selection process pertaining to the compilation of the organization's financial statements by an independent accountant.”

Financial Statement Notes

PART X, LINE 2:

“Henderson group home, inc. Is exempt from federal and state income taxes under provisions of section 501(c)(3) of the internal revenue code and, accordingly, the financial statements include no provisions for such taxes. The project follows fasb asc 740-10-25 "accounting for uncertainty in income taxes," under which an organization must recognize the tax benefit from an uncertain tax position if it is more likely than not that the position will be sustained. The project believes that it has support for any tax positions taken and, thus, does not have any uncertain tax positions that are material to the financial statements for which a liability should be recorded.”

Raw XML AppendixShowing 400 of 632 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TAX & INSURANCE RESERVE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESERVE FOR REPLACEMENT
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO GREEN RIVER REGIONAL MH/MR BOARD
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0HENDERSON GROUP HOME, INC. IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, ACCORDINGLY, THE FINANCIAL STATEMENTS INCLUDE NO PROVISIONS FOR SUCH TAXES. THE PROJECT FOLLOWS FASB ASC 740-10-25 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES," UNDER WHICH AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE PROJECT BELIEVES THAT IT HAS SUPPORT FOR ANY TAX POSITIONS TAKEN AND, THUS, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS FOR WHICH A LIABILITY SHOULD BE RECORDED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt039502
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IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MIKE MOUNTAIN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
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IRS990ScheduleJ/SeverancePaymentInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE CEO AND CONTROLLER AND THEN BY THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS MONITORED BY THE BOARD, CFO, PURCHASING MANAGER, AND HUMAN RESOURCES DEPARTMENT AND INCLUDES REVIEWS OF VENDOR CONTRACTS AND EMPLOYMENT APPLICATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS AND APPROVES THE CEO'S COMPENSATION. THE HUMAN RESOURCES DEPARTMENT FORWARDS PROPOSED COMPENSATION ARRANGEMENTS FOR OTHER KEY PERSONNEL TO THE CEO FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 1023 AND FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AND FORM 990 IS ALSO AVAILABLE ON PUBLIC WEBSITES SUCH AS GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST, THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACTED SERVICES, ACUMEN COUNSELING SERVICES, INC.: PROGRAM SERVICE EXPENSES 195. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 195. CONTRACTED SERVICES, BEHAVORIAL HEALTHCARE SERVICES, INC.: PROGRAM SERVICE EXPENSES 228,519. MANAGEMENT AND GENERAL EXPENSES 25,391. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 253,910. CONTRACTED SERVICES, RIVERVALLEY CONSULTING SERVICES, INC.: PROGRAM SERVICE EXPENSES 81. MANAGEMENT AND GENERAL EXPENSES 9. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO CHANGES OCCURRED DURING THE TAX YEAR IN EITHER THE OVERSIGHT PROCESS OR SELECTION PROCESS PERTAINING TO THE COMPILATION OF THE ORGANIZATION'S FINANCIAL STATEMENTS BY AN INDEPENDENT ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd40
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd50
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd60
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd70
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd80
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd90
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd110
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0RIVERVALLEY CONSULTING SERVICES INC

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$233,084
Liabilities
$183,535
Net assets
$49,549
Revenue
$386,076
Expenses
$350,628
Net income
$35,448
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Summary only. Only limited summary data is available for this year.$2.54$5.33$2.79$0.00$0.87$0.87
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.35$3.26$1.91$0.00$0.84$0.84
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$2.68$1.07$0.00$0.64$0.64
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$2.34$0.47$0.00$0.85$0.84
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$1.81$0.37$2.88$3.00$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.33$1.84$0.50$3.86$3.51$0.35
2016Summary only. Only limited summary data is available for this year.$1.90$1.75$0.14$3.70$3.32$0.38
2015Summary only. Only limited summary data is available for this year.$1.57$1.81$0.24$3.98$2.55$1.43
2014Summary only. Only limited summary data is available for this year.$1.16$2.83$1.66$3.85$3.20$0.65
2013Summary only. Only limited summary data is available for this year.$1.18$3.49$2.31$3.77$3.21$0.55
2012Summary only. Only limited summary data is available for this year.$1.53$4.39$2.86$3.48$3.25$0.23
2011Summary only. Only limited summary data is available for this year.$1.62$4.71$3.09$3.21$3.48$0.27