Civic Intelligence

Willow Apartments Group Home Incorporated

990 • Fiscal year 2019 • EIN 61-1228984

Jul 01, 2018 to Jun 30, 2019 • Filed on May 12, 2020

Organization ProfileN/A
425 Broadway Suite 201Paducah, KY 42001

(270) 442-7121

Siviq Scores

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

Liabilities / Assets

71st percentile

0.17x

Higher debt load relative to assets than 71% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

89th percentile

0.78x

Higher debt load relative to revenue than 89% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

6th percentile

-52%

Higher net margin than 6% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

97th percentile

$230,373

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 194.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

13th percentile

-14%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

5th percentile

-48%

Faster revenue growth than 5% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$537,645

Down $84,701 (-14%) from 2018

Net Assets

Down

$445,522

Down $61,195 (-12%) from 2018

Liabilities

Down

$92,123

Down $23,506 (-20%) from 2018

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin6th percentile

Revenue

Down

$118,205

Down $107,029 (-48%) from 2018

Expenses

Up

$179,400

Up $9,379 (+5.5%) from 2018

Net Income

Down

-$61,195

Down $116,408 (-211%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

$800K$600K$400K$200K$0-$200KAssets 2011: $328,048Liabilities 2011: $200,817Net Assets 2011: $127,2312011Assets 2012: $326,094Liabilities 2012: $195,636Net Assets 2012: $130,4582012Assets 2013: $335,187Liabilities 2013: $176,978Net Assets 2013: $158,2092013Assets 2014: $357,146Liabilities 2014: $167,4452014Assets 2015: $389,418Liabilities 2015: $154,006Net Assets 2015: $235,4122015Assets 2016: $476,279Liabilities 2016: $141,971Net Assets 2016: $334,3082016Assets 2017: $579,868Liabilities 2017: $128,364Net Assets 2017: $451,5042017Assets 2018: $622,346Liabilities 2018: $115,629Net Assets 2018: $506,7172018Assets 2019: $537,645Liabilities 2019: $92,123Net Assets 2019: $445,5222019Assets 2020: $457,684Liabilities 2020: $90,357Net Assets 2020: $367,3272020Assets 2021: $351,073Liabilities 2021: $87,763Net Assets 2021: $263,3102021Assets 2022: $251,447Liabilities 2022: $82,799Net Assets 2022: $168,6482022Assets 2023: $263,090Liabilities 2023: $168,116Net Assets 2023: $94,9742023Assets 2024: $240,603Liabilities 2024: $294,504Net Assets 2024: -$53,9012024

Highlighted filing

2019

Assets$537,645
Liabilities$92,123
Net Assets$445,522
Open 2019 Filing

Operations Trend

Revenue Growth5th percentile

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

$400K$200K$0-$200KRevenue 2011: $221,846Expenses 2011: $182,586Net Income 2011: $39,2602011Revenue 2012: $180,661Expenses 2012: $177,434Net Income 2012: $3,2272012Revenue 2013: $201,587Expenses 2013: $173,836Net Income 2013: $27,7512013Revenue 2014: $186,066Expenses 2014: $154,574Net Income 2014: $31,4922014Revenue 2015: $220,046Expenses 2015: $174,335Net Income 2015: $45,7112015Revenue 2016: $286,908Expenses 2016: $188,012Net Income 2016: $98,8962016Revenue 2017: $299,585Expenses 2017: $182,389Net Income 2017: $117,1962017Revenue 2018: $225,234Expenses 2018: $170,021Net Income 2018: $55,2132018Revenue 2019: $118,205Expenses 2019: $179,400Net Income 2019: -$61,1952019Revenue 2020: $119,863Expenses 2020: $198,058Net Income 2020: -$78,1952020Revenue 2021: $120,345Expenses 2021: $224,362Net Income 2021: -$104,0172021Revenue 2022: $126,620Expenses 2022: $221,282Net Income 2022: -$94,6622022Revenue 2023: $164,382Expenses 2023: $238,056Net Income 2023: -$73,6742023Revenue 2024: $53,913Expenses 2024: $202,788Net Income 2024: -$148,8752024

Highlighted filing

2019

Revenue$118,205
Expenses$179,400
Net Income-$61,195
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
May 12, 2020
Return Version
2018v3.2
Gross Receipts
$118,205
Mission and Program Overview

Mission

The organization's mission is to operate an 8 unit apartment project to provide housing for individuals covered by section 202 of the national housing act.

Residential services for persons with mental retardation and developmental disabilities

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$475,395$377,927▼ $97,468
Land, Buildings, and Equipment, Net$82,342$95,790▲ $13,448
Savings and Temporary Cash Investments$12,626$12,639▲ $13
Accounts Receivable$12,000$5,862▼ $6,138
Prepaid Expenses and Deferred Charges$638$2,627▲ $1,989
Total Assets$622,346$537,645▼ $84,701
Other Assets Total$39,345$42,800▲ $3,455
Liabilities
Mortgage Notes Payable Secured by Investment Property$93,636$76,437▼ $17,199
Accounts Payable and Accrued Expenses$21,162$14,855▼ $6,307
Other Liabilities$831$831→ $0
Total Liabilities$115,629$92,123▼ $23,506
Net Assets / Fund Balance
Unrestricted Net Assets$506,717$445,522▼ $61,195
Total Net Assets Fund Balance$506,717$445,522▼ $61,195
Total Liabilities and Net Assets / Fund Balance$622,346$537,645▼ $84,701

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$81,076$297,775$378,851
Equipment$2,714$66,275$68,989
Land$12,000-$12,000
Other Assets Org$831--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleOtherTotal
Sharon JonesDirector$147,774$147,774

Board Members and Trustees

NameTitle
William CownieChairperson
Jerry BeboutVice-chairpe
Kirt LangstonDirector
Terry HudspethDirector
Peggy MeredithSecretary
Shirley LanierTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$149
Program Service Revenue
$118,023
Investment Income
$33
Other Revenue
$0
All Other Contributions
$149
Change in Net Assets
$-61,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$118,205
Total Revenue per Audited Statements
$118,205
Total Revenue per Form 990
$118,205
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$94,664
Other Expenses$84,736
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$83,506--$83,506
Occupancy$21,514--$21,514
Fees for Services Management-$20,400-$20,400
Depreciation Depletion$13,457--$13,457
Interest$7,812--$7,812
Payroll Taxes$6,162--$6,162
Other Employee Benefits$4,996--$4,996
Fees for Services Accounting-$4,800-$4,800
Insurance$4,271--$4,271
Travel$1,070--$1,070
Office Expenses$682--$682
Advertising-$441-$441
Other Expenses$136--$136
Total Functional Expenses$153,759$25,641$0$179,400

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$179,400
Total Expenses per Audited Statements$179,400
Total Expenses per Form 990$179,400
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
Tenant Deposits$831
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Willow apartments group home is operated under a management contract with western kentucky regional mental health and mental retardation board, inc.”

Form 990, Page 6, Part VI, Line 11B

“The form 990 is prepared by cpa's who perform the audit of the organization and is reviewed by the cfo who is also a cpa. Due to timing issues, a copy was not provided to the board members prior to filing. Additionally, the form 990 will be discussed at the next board meeting and a copy will be provided to board members upon request.”

Form 990, Page 6, Part VI, Line 12C

“Policy acknowledgement forms are updated annually. Additionally management continuously monitors activity for compliance with the policy.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Willow Apts Group Home Inc
EIN
61-1228984
Phone
2704427121
Address
425 BROADWAY SUITE 201, PADUCAH, KY 42001

Signing Officer

Name
Terry Hudspeth
Title
Director
Phone
2704427121
Signed
2020-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Cownie
Formed
1992
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
4
Employees
0

Preparer

Firm
Clayton Byrd & Meeks Llp
Address
720 BROADWAY ST, PADUCAH, KY 42001-6806
Preparer
Greg L Yates CPA
Phone
2704438763
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-than-likely-than-not be sustained upon examination by taxing authorities. The project has analyzed tax positions taken for filing with the internal revenue service and kentucky department of revenue. The project believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse affect on the project's financial condition, results of operation or cash flows. Accordingly, the project has not recorded any reserves, or related accruals for interest and penalites for uncertain income tax positions at june 30, 2019.”

Raw XML AppendixShowing 400 of 473 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt021162
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt014855
IRS990/AccountsReceivableGrp/BOYAmt012000
IRS990/AccountsReceivableGrp/EOYAmt05862
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0RESIDENTIAL SERVICES FOR PERSONS WITH MENTAL RETARDATION AND DEVELOPMENTAL DISABILITIES
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0441
IRS990/AdvertisingGrp/TotalAmt0441
IRS990/AllOtherContributionsAmt0149
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WESTERN KY MH-MR BOARD INC
IRS990/BooksInCareOfDetail/PhoneNum02704427121
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0425 BROADWAY SUITE 201
IRS990/BooksInCareOfDetail/USAddress/CityNm0PADUCAH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd042001
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0475395
IRS990/CashNonInterestBearingGrp/EOYAmt0377927
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0149
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt033
IRS990/CYOtherExpensesAmt084736
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0118023
IRS990/CYRevenuesLessExpensesAmt0-61195
IRS990/CYSalariesCompEmpBnftPaidAmt094664
IRS990/CYTotalExpensesAmt0179400
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0118205
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/DepreciationDepletionGrp/ProgramServicesAmt013457
IRS990/DepreciationDepletionGrp/TotalAmt013457
IRS990/Desc0RESIDENTIAL SERVICES FOR PERSONS WITH MENTAL RETARDATION DEVELOPMENTAL DISABILITIES (8) PERSONS BENEFITED.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0153759
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04800
IRS990/FeesForServicesAccountingGrp/TotalAmt04800
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt020400
IRS990/FeesForServicesManagementGrp/TotalAmt020400
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt497999
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt556555
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt658835
IRS990/Form990PartVIISectionAGrp/PersonNm0WILLIAM COWNIE
IRS990/Form990PartVIISectionAGrp/PersonNm1JERRY BEBOUT
IRS990/Form990PartVIISectionAGrp/PersonNm2SHIRLEY LANIER
IRS990/Form990PartVIISectionAGrp/PersonNm3PEGGY MEREDITH
IRS990/Form990PartVIISectionAGrp/PersonNm4TERRY HUDSPETH
IRS990/Form990PartVIISectionAGrp/PersonNm5SHARON JONES
IRS990/Form990PartVIISectionAGrp/PersonNm6KIRT LANGSTON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt4132374
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt591219
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt6107433
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRPERSON
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIRPE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01992
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0118205
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt04271
IRS990/InsuranceGrp/TotalAmt04271
IRS990/InterestGrp/ProgramServicesAmt07812
IRS990/InterestGrp/TotalAmt07812
IRS990/InvestmentIncomeGrp/ExclusionAmt033
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt033
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0364050
IRS990/LandBldgEquipBasisNetGrp/BOYAmt082342
IRS990/LandBldgEquipBasisNetGrp/EOYAmt095790
IRS990/LandBldgEquipCostOrOtherBssAmt0459840
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO OPERATE AN 8 UNIT APARTMENT PROJECT TO PROVIDE HOUSING FOR INDIVIDUALS COVERED BY SECTION 202 OF THE NATIONAL HOUSING ACT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt093636
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt076437
IRS990/NetAssetsOrFundBalancesBOYAmt0506717
IRS990/NetAssetsOrFundBalancesEOYAmt0445522
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt021514
IRS990/OccupancyGrp/TotalAmt021514
IRS990/OfficeExpensesGrp/ProgramServicesAmt0682
IRS990/OfficeExpensesGrp/TotalAmt0682
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt039345
IRS990/OtherAssetsTotalGrp/EOYAmt042800
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04996
IRS990/OtherEmployeeBenefitsGrp/TotalAmt04996
IRS990/OtherExpensesGrp/Desc0GROCERIES
IRS990/OtherExpensesGrp/Desc1RECREATION & REHAB
IRS990/OtherExpensesGrp/Desc2TRAINING
IRS990/OtherExpensesGrp/Desc3LICENSES AND TAXES
IRS990/OtherExpensesGrp/ProgramServicesAmt09376
IRS990/OtherExpensesGrp/ProgramServicesAmt1513
IRS990/OtherExpensesGrp/ProgramServicesAmt2264
IRS990/OtherExpensesGrp/ProgramServicesAmt3136
IRS990/OtherExpensesGrp/TotalAmt09376
IRS990/OtherExpensesGrp/TotalAmt1513
IRS990/OtherExpensesGrp/TotalAmt2264
IRS990/OtherExpensesGrp/TotalAmt3136
IRS990/OtherLiabilitiesGrp/BOYAmt0831
IRS990/OtherLiabilitiesGrp/EOYAmt0831
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt083506
IRS990/OtherSalariesAndWagesGrp/TotalAmt083506
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt06162
IRS990/PayrollTaxesGrp/TotalAmt06162
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0638
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02627
IRS990/PrincipalOfficerNm0WILLIAM COWNIE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/BusinessCd2531110
IRS990/ProgramServiceRevenueGrp/BusinessCd3531110
IRS990/ProgramServiceRevenueGrp/Desc0SCL REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1TENANT ASSISTANCE - HUD
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL FEES FROM TENANTS
IRS990/ProgramServiceRevenueGrp/Desc3SERVICE FEES FROM TENANTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122475
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214808
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38640
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214808
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38640
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0150
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt031
IRS990/PYOtherExpensesAmt083660
IRS990/PYOtherRevenueAmt0241
IRS990/PYProgramServiceRevenueAmt0224812
IRS990/PYRevenuesLessExpensesAmt055213
IRS990/PYSalariesCompEmpBnftPaidAmt086361
IRS990/PYTotalExpensesAmt0170021
IRS990/PYTotalRevenueAmt0225234
IRS990/ReconcilationRevenueExpnssAmt0-61195
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0118023
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012626
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012639
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0149
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt010151
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt010148
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010151
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt030749
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt033
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt040
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0185
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0118023
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0225053
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0289394
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0276720
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0209850
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01119040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt033
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt036
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt040
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0185
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99980
IRS990ScheduleA/PublicSupportPY509Pct00.99980
IRS990ScheduleA/PublicSupportTotal509Amt01149789
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0118172
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0225203
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0299545
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0286868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0220001
IRS990ScheduleA/Total509Grp/TotalAmt01149789
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0118205
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0225234
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0299581
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0286908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0220046
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01149974
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt081076
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0297775
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0378851
IRS990ScheduleD/EquipmentGrp/BookValueAmt02714
IRS990ScheduleD/EquipmentGrp/DepreciationAmt066275
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt068989
IRS990ScheduleD/ExpensesSubtotalAmt0179400
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt012000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt012000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt041969
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1831
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED RESERVES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0831
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0118205
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-THAN-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE PROJECT HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND KENTUCKY DEPARTMENT OF REVENUE. THE PROJECT BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE PROJECT'S FINANCIAL CONDITION, RESULTS OF OPERATION OR CASH FLOWS. ACCORDINGLY, THE PROJECT HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALITES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2019.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt095790
IRS990ScheduleD/TotalBookValueOtherAssetsAmt042800
IRS990ScheduleD/TotalExpensesPerForm990Amt0179400
IRS990ScheduleD/TotalLiabilityAmt0831
IRS990ScheduleD/TotalRevenuePerForm990Amt0118205
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0118205
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0179400
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0132374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1107433
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt073669
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt153421
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt024330
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt15414
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0TERRY HUDSPETH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1KIRT LANGSTON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0230373
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1166268
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WILLOW APARTMENTS GROUP HOME IS OPERATED UNDER A MANAGEMENT CONTRACT WITH WESTERN KENTUCKY REGIONAL MENTAL HEALTH AND MENTAL RETARDATION BOARD, INC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY CPA'S WHO PERFORM THE AUDIT OF THE ORGANIZATION AND IS REVIEWED BY THE CFO WHO IS ALSO A CPA. DUE TO TIMING ISSUES, A COPY WAS NOT PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING. ADDITIONALLY, THE FORM 990 WILL BE DISCUSSED AT THE NEXT BOARD MEETING AND A COPY WILL BE PROVIDED TO BOARD MEMBERS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2POLICY ACKNOWLEDGEMENT FORMS ARE UPDATED ANNUALLY. ADDITIONALLY MANAGEMENT CONTINUOUSLY MONITORS ACTIVITY FOR COMPLIANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0WESTERN KENTUCKY REGIONAL MHMR
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0610659633
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MH/MR SERV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0425 BROADWAY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PADUCAH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd042001
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt020400
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1118047
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MANAGEMENT CONTRACT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTERN KY REGIONAL MHMR BD
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WESTERN KY REGIONAL MHMR BD
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1P
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0622346
IRS990/TotalAssetsEOYAmt0537645
IRS990/TotalAssetsGrp/BOYAmt0622346
IRS990/TotalAssetsGrp/EOYAmt0537645
IRS990/TotalCompGreaterThan150KInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$537,645
Liabilities
$92,123
Net assets
$445,522
Revenue
$118,205
Expenses
$179,400
Net income
-$61,195
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.41$2.95$0.54$0.54$2.03$1.49
2023Detailed filing. Detailed filing data is available for this year.$2.63$1.68$0.95$1.64$2.38$0.74
2022Detailed filing. Detailed filing data is available for this year.$2.51$0.83$1.69$1.27$2.21$0.95
2021Detailed filing. Detailed filing data is available for this year.$3.51$0.88$2.63$1.20$2.24$1.04
2020Detailed filing. Detailed filing data is available for this year.$4.58$0.90$3.67$1.20$1.98$0.78
2019Detailed filing. Detailed filing data is available for this year.$5.38$0.92$4.46$1.18$1.79$0.61
2018Summary only. Only limited summary data is available for this year.$6.22$1.16$5.07$2.25$1.70$0.55
2017Summary only. Only limited summary data is available for this year.$5.80$1.28$4.52$3.00$1.82$1.17
2016Summary only. Only limited summary data is available for this year.$4.76$1.42$3.34$2.87$1.88$0.99
2015Summary only. Only limited summary data is available for this year.$3.89$1.54$2.35$2.20$1.74$0.46
2014Summary only. Only limited summary data is available for this year.$3.57$1.67$1.86$1.55$0.31
2013Summary only. Only limited summary data is available for this year.$3.35$1.77$1.58$2.02$1.74$0.28
2012Summary only. Only limited summary data is available for this year.$3.26$1.96$1.30$1.81$1.77$0.03
2011Summary only. Only limited summary data is available for this year.$3.28$2.01$1.27$2.22$1.83$0.39