Civic Intelligence

Willow Apartments Group Home Incorporated

990 • Fiscal year 2020 • EIN 61-1228984

Jul 01, 2019 to Jun 30, 2020 • Filed on May 08, 2021

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

80th percentile

0.20x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

93rd percentile

0.75x

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

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

Net Margin

11th percentile

-65%

Higher net margin than 11% of similar nonprofits.

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

Top Officer Pay

99th percentile

$259,973

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 216.9% of source-year revenue.

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

Asset Growth

23rd percentile

-15%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

66th percentile

1.4%

Faster revenue growth than 66% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets80th percentile

Assets

Down

$457,684

Down $79,961 (-15%) from 2019

Net Assets

Down

$367,327

Down $78,195 (-18%) from 2019

Liabilities

Down

$90,357

Down $1,766 (-1.9%) from 2019

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin11th percentile

Revenue

Up

$119,863

Up $1,658 (+1.4%) from 2019

Expenses

Up

$198,058

Up $18,658 (+10%) from 2019

Net Income

Down

-$78,195

Down $17,000 (-28%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth23rd 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

2020

Assets$457,684
Liabilities$90,357
Net Assets$367,327
Open 2020 Filing

Operations Trend

Revenue Growth66th 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

2020

Revenue$119,863
Expenses$198,058
Net Income-$78,195
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 8, 2021
Return Version
2019v5.0
Gross Receipts
$119,863
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$377,927--
Savings and Temporary Cash Investments$12,639$319,075▲ $306,436
Land, Buildings, and Equipment, Net$95,790$85,619▼ $10,171
Accounts Receivable$5,862$6,012▲ $150
Prepaid Expenses and Deferred Charges$2,627$675▼ $1,952
Total Assets$537,645$457,684▼ $79,961
Other Assets Total$42,800$46,303▲ $3,503
Liabilities
Mortgage Notes Payable Secured by Investment Property$76,437$57,578▼ $18,859
Accounts Payable and Accrued Expenses$14,855$31,947▲ $17,092
Other Liabilities$831$832▲ $1
Total Liabilities$92,123$90,357▼ $1,766
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$445,522$367,327▼ $78,195
Total Net Assets Fund Balance$445,522$367,327▼ $78,195
Total Liabilities and Net Assets / Fund Balance$537,645$457,684▼ $79,961

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$70,727$308,124$378,851
Equipment$2,892$64,149$67,041
Land$12,000-$12,000
Other Assets Org$832--
Compensation and Service Providers
Top Officer Pay99th percentile

Board Members and Trustees

NameTitle
William CowniePresident
Sharon JonesDirector
Terry HudspethDirector
Peggy MeredithSecretary
Shirley LanierTreasurer
Jerry BeboutVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$118,956
Investment Income
$907
Other Revenue
$0
Change in Net Assets
$-78,195

Audited Revenue Reconciliation

Revenue per Audited Statements
$119,863
Total Revenue per Audited Statements
$119,863
Total Revenue per Form 990
$119,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,081
Other Expenses$82,977
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$100,640--$100,640
Occupancy$21,785--$21,785
Fees for Services Management-$20,400-$20,400
Depreciation Depletion$10,971--$10,971
Payroll Taxes$7,355--$7,355
Other Employee Benefits$7,086--$7,086
Interest$6,139--$6,139
Insurance$5,090--$5,090
Fees for Services Accounting-$4,800-$4,800
Advertising$1,040--$1,040
Office Expenses$1,019--$1,019
Travel$288--$288
Other Expenses$100--$100
Total Functional Expenses$172,858$25,200$0$198,058

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$198,058
Total Expenses per Audited Statements$198,058
Total Expenses per Form 990$198,058
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$832
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
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
2021-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Cownie
Formed
1992
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
4
Employees
0

Preparer

Firm
Clayton Byrd & Meeks Llp
Address
1901 KENTUCKY AVENUE, PADUCAH, KY 42003
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-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 effect on the project's financial condition, results of operations or cash flows. Accordingly, the project has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at june 30, 2020.”

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt064149
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1832
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESTRICTED RESERVES
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANT DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0832
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt0119863
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-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 EFFECT ON THE PROJECT'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE PROJECT HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt046303
IRS990ScheduleD/TotalExpensesPerForm990Amt0198058
IRS990ScheduleD/TotalLiabilityAmt0832
IRS990ScheduleD/TotalRevenuePerForm990Amt0119863
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0119863
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0198058
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0150497
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt195023
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt083730
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt149153
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt025746
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1SHARON JONES
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0259973
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1153613
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
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0610659633
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MH/MR SERV
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IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt020400
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1119005
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0MANAGEMENT CONTRACT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1ACTUAL COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0WESTERN KY REGIONAL MHMR BD
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1WESTERN KY REGIONAL MHMR BD
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IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0172858
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198058

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$457,684
Liabilities
$90,357
Net assets
$367,327
Revenue
$119,863
Expenses
$198,058
Net income
-$78,195
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