Civic Intelligence

St. James Group Inc.

990 • Fiscal year 2014 • EIN 61-1367385

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

Organization ProfileNONE
PO Box 18067Louisville, KY 40261-0067

(502) 259-9101

Siviq Scores

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

Liabilities / Assets

86th percentile

0.80x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

96th percentile

8.98x

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

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Net Margin

82nd percentile

25%

Higher net margin than 82% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

40th percentile

$142,789

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 10.6% of source-year revenue.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2014

Asset Growth

9th percentile

-8.6%

Faster asset growth than 9% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

20th percentile

-7.3%

Faster revenue growth than 20% of similar nonprofits.

2014 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$15,036,715

Down $1,422,715 (-8.6%) from 2013

Net Assets

Up

$2,935,737

Up $342,630 (+13%) from 2013

Liabilities

Down

$12,100,978

Down $1,765,345 (-13%) from 2013

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin82nd percentile

Revenue

Down

$1,348,065

Down $106,374 (-7.3%) from 2013

Expenses

Down

$1,005,435

Down $883,522 (-47%) from 2013

Net Income

Up

$342,630

Up $777,148 (+179%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $14,489,298Liabilities 2011: $11,378,472Net Assets 2011: $3,110,8262011Assets 2012: $14,900,540Liabilities 2012: $11,872,915Net Assets 2012: $3,027,6252012Assets 2013: $16,459,430Liabilities 2013: $13,866,323Net Assets 2013: $2,593,1072013Assets 2014: $15,036,715Liabilities 2014: $12,100,978Net Assets 2014: $2,935,7372014Assets 2015: $11,236,637Liabilities 2015: $8,307,799Net Assets 2015: $2,928,8382015Assets 2016: $13,420,090Liabilities 2016: $10,625,036Net Assets 2016: $2,795,0542016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017Assets 2018: $0Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $0Liabilities 2019: $0Net Assets 2019: $02019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2014

Assets$15,036,715
Liabilities$12,100,978
Net Assets$2,935,737
Open 2014 Filing

Operations Trend

Revenue Growth20th percentile

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

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2011: $1,687,656Expenses 2011: $1,339,207Net Income 2011: $348,4492011Revenue 2012: $1,454,689Expenses 2012: $1,537,890Net Income 2012: -$83,2012012Revenue 2013: $1,454,439Expenses 2013: $1,888,957Net Income 2013: -$434,5182013Revenue 2014: $1,348,065Expenses 2014: $1,005,435Net Income 2014: $342,6302014Revenue 2015: $1,204,068Expenses 2015: $1,210,967Net Income 2015: -$6,8992015Revenue 2016: $1,451,568Expenses 2016: $1,585,352Net Income 2016: -$133,7842016Revenue 2017: $0Expenses 2017: $2,795,054Net Income 2017: -$2,795,0542017Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2014

Revenue$1,348,065
Expenses$1,005,435
Net Income$342,630
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 11, 2015
Return Version
2014v5.0
Gross Receipts
$1,521,555
Mission and Program Overview

Mission

The corporation is organized and operated for the benefit of presbyterian homes and services foundation, inc. And to provide facilities for the elderly.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,686,542$6,415,155▼ $271,387
Savings and Temporary Cash Investments$1,191,034--
Accounts Receivable$218,983--
Cash and Non-Interest-Bearing Accounts$999$454▼ $545
Prepaid Expenses and Deferred Charges$300--
Total Assets$16,459,430$15,036,715▼ $1,422,715
Other Assets Total$8,361,572$8,621,106▲ $259,534
Liabilities
Mortgage Notes Payable Secured by Investment Property$9,705,000$7,878,152▼ $1,826,848
Other Liabilities$4,129,039$4,197,399▲ $68,360
Accounts Payable and Accrued Expenses$32,284$25,427▼ $6,857
Total Liabilities$13,866,323$12,100,978▼ $1,765,345
Net Assets / Fund Balance
Unrestricted Net Assets$2,593,107$2,935,737▲ $342,630
Total Net Assets Fund Balance$2,593,107$2,935,737▲ $342,630
Total Liabilities and Net Assets / Fund Balance$16,459,430$15,036,715▼ $1,422,715

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,138,766$10,245,069$15,383,835
Land$1,258,937-$1,258,937
Equipment$17,452$726,109$743,561
Other Assets Org$8,328,413--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleOtherTotal
Dr Harriet WagnerPresident/CEO$142,789$142,789
Mr Steven E BarkerVice President$133,546$133,546

Board Members and Trustees

NameTitle
Mrs Anne SwopeChair
Mr Charles B Chrisman JrVice Chair
Dr Thomas ReichardDirector
Mr Harold SmithDirector
Mr J Michael DaltonDirector
Mr Joseph FloydDirector
Mr Prentice SmithDirector
Mr Ronald DamronDirector
Ms Donna HillDirector
Ms Lisa RobbinsDirector
Ms Susan E MoorefieldDirector
Rev Willa Fae WilliamsDirector
Mr Douglas HumphreySecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,311,519
Investment Income
$36,546
Other Revenue
$0
Change in Net Assets
$342,630

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,348,065
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,348,065
Total Revenue per Form 990
$1,348,065
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,005,435
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
Depreciation Depletion$413,933--$413,933
Interest$335,782--$335,782
Payments to Affiliates$216,811--$216,811
Insurance-$27,363-$27,363
Occupancy-$5,835-$5,835
Fees for Services Accounting-$3,800-$3,800
Fees for Services Other-$1,583-$1,583
Office Expenses-$129-$129
Fees for Services Legal-$122-$122
Other Expenses-$77-$77
Total Functional Expenses$966,526$38,909$0$1,005,435

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,005,435
Total Expenses per Audited Statements$1,005,435
Total Expenses per Form 990$1,005,435
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Payable to Presbyterian Homes and Services Foundation, Inc.$4,065,574
Interest Rate Swap Mtm Liability$131,825
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“The organization does not have any sub-committees. The governing body makes all decisions.”

Form 990, Part VI, Section B, Line 11

“The form 990 is presented to the board of trustees at the board meeting preceding the filing deadline for form 990.”

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

“Annually trustees and executive officers of the organization sign a certification which affirms the individual has received a copy of the organization's conflict of interest policy, has read and understood the policy. If a conflict of interest should arise the interested person must disclose the conflict and the material facts to the trustees. Also all conflicts of interest that do arise are documented in the board minutes.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public in written form upon request.”

Filing and Contact Details

Filer

Filer Name
St James Group Inc
EIN
61-1367385
Phone
5022599101
Address
PO BOX 18067, LOUISVILLE, KY 40261-0067

Signing Officer

Name
Harriet Wagner
Title
President / CEO
Phone
5022599101
Signed
2015-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harriet Wagner
Formed
2000
Legal Domicile
Ky
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Jones Nale & Mattingly Plc
Address
642 SOUTH FOURTH ST STE 300, LOUISVILLE, KY 40202
Preparer
Jon a Meyer
Phone
5025830248
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The full board has responsibility for the selection of independent auditors and for review of the annual audit. The annual audit report is reviewed and approved by the board treasurer and is then forwarded to each board member for review and comment.”

Financial Statement Notes

PART X, LINE 2:

“The organization's accounting policy provides that a tax expense/benefit from an uncertain tax position may be recognized when it is more likely than not that the position will be sustained upon examination, including resolutions of any related appeals or litigation processes, based on the technical merits. The organization has no uncertain tax positions resulting in an accrual of tax expense or benefit.”

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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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt09705000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt07878152
IRS990/NetAssetsOrFundBalancesBOYAmt02593107
IRS990/NetAssetsOrFundBalancesEOYAmt02935737
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt036543
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt036543
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05835
IRS990/OccupancyGrp/TotalAmt05835
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0129
IRS990/OfficeExpensesGrp/TotalAmt0129
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08361572
IRS990/OtherAssetsTotalGrp/EOYAmt08621106
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISC
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt077
IRS990/OtherExpensesGrp/TotalAmt077
IRS990/OtherLiabilitiesGrp/BOYAmt04129039
IRS990/OtherLiabilitiesGrp/EOYAmt04197399
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0216811
IRS990/PaymentsToAffiliatesGrp/TotalAmt0216811
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0300
IRS990/PrincipalOfficerNm0HARRIET WAGNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531120
IRS990/ProgramServiceRevenueGrp/Desc0RENT - AFFILIATED ORG.
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01311519
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01311519
IRS990/ProgSrvcAccomActy2Grp/Desc0REQUIRED DISTRIBUTION TO PRESBYTERIAN HOMES AND SERVICES FOUNDATION, INC. BASED ON FORMULA REQUIRED BY THE BY-LAWS. THE PAYMENT IS FOR THE PURPOSE OF FUNDING FUTURE OPERATIONS OF THE NURSING FACILITIES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0216811
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt099
IRS990/PYOtherExpensesAmt01888957
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt01454340
IRS990/PYRevenuesLessExpensesAmt0-434518
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01888957
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01454439
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0342630
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01348062
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01191034
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/SupportedOrganizationsCnt02
IRS990ScheduleA/SupportedOrganizationsTotalCnt02
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0611212366
IRS990ScheduleA/SupportedOrgInformationGrp/EIN1611078924
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd10
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc011
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc19
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0PRESYBETERIAN HOMES AND SERVICES FOUNDATION INC
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1PRESYBETERIAN HOMES AND SERVICES OF KENTUCKY INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt05138766
IRS990ScheduleD/BuildingsGrp/DepreciationAmt010245069
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt015383835
IRS990ScheduleD/EquipmentGrp/BookValueAmt017452
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0726109
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0743561
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01005435
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01258937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01258937
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0292693
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt18328413
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BOND COST, NET OF AMORTIZATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1RECEIVABLE FROM PRESBYTERIAN HOMES AND SERVICES OF KENTUCKY, INC.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04065574
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1131825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYABLE TO PRESBYTERIAN HOMES AND SERVICES FOUNDATION, INC.
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1INTEREST RATE SWAP MTM LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01348065
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ACCOUNTING POLICY PROVIDES THAT A TAX EXPENSE/BENEFIT FROM AN UNCERTAIN TAX POSITION MAY BE RECOGNIZED WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTIONS OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS RESULTING IN AN ACCRUAL OF TAX EXPENSE OR BENEFIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06415155
IRS990ScheduleD/TotalBookValueOtherAssetsAmt08621106
IRS990ScheduleD/TotalExpensesPerForm990Amt01005435
IRS990ScheduleD/TotalLiabilityAmt04197399
IRS990ScheduleD/TotalRevenuePerForm990Amt01348065
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01348065
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01005435
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY SUB-COMMITTEES. THE GOVERNING BODY MAKES ALL DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PRESENTED TO THE BOARD OF TRUSTEES AT THE BOARD MEETING PRECEDING THE FILING DEADLINE FOR FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUALLY TRUSTEES AND EXECUTIVE OFFICERS OF THE ORGANIZATION SIGN A CERTIFICATION WHICH AFFIRMS THE INDIVIDUAL HAS RECEIVED A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, HAS READ AND UNDERSTOOD THE POLICY. IF A CONFLICT OF INTEREST SHOULD ARISE THE INTERESTED PERSON MUST DISCLOSE THE CONFLICT AND THE MATERIAL FACTS TO THE TRUSTEES. ALSO ALL CONFLICTS OF INTEREST THAT DO ARISE ARE DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC IN WRITTEN FORM UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FULL BOARD HAS RESPONSIBILITY FOR THE SELECTION OF INDEPENDENT AUDITORS AND FOR REVIEW OF THE ANNUAL AUDIT. THE ANNUAL AUDIT REPORT IS REVIEWED AND APPROVED BY THE BOARD TREASURER AND IS THEN FORWARDED TO EACH BOARD MEMBER FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0PRESBYTERIAN HOMES AND SERVICES OF KENTUCKY INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1PRESBYTERIAN HOMES AND SERVICES FOUNDATION INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2PHELPS REGIONAL HEALTH SERVICES INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0611078924
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1611212366
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2611280954
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2KY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0FINANCIAL AND OPERATIONAL MANAGEMENT OF NURSING FACILITIES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1SUPPORT THE PRESBYTERIAN HOMES AND SERVICES OF KENTUCKY, INC.
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2OWNS AND MANAGES RENTAL PROPERTY FOR OPERATIONS OF A NURSING FACILITY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1LINE 11A, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2LINE 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01030 ALTA VISTA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11030 ALTA VISTA ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21030 ALTA VISTA ROAD

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$15,036,715
Liabilities
$12,100,978
Net assets
$2,935,737
Revenue
$1,348,065
Expenses
$1,005,435
Net income
$342,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.00$0.00$0.00$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.00$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$2.80$2.80
2016Detailed filing. Detailed filing data is available for this year.$13.4$10.6$2.80$1.45$1.59$0.13
2015Detailed filing. Detailed filing data is available for this year.$11.2$8.31$2.93$1.20$1.21$0.01
2014Detailed filing. Detailed filing data is available for this year.$15.0$12.1$2.94$1.35$1.01$0.34
2013Detailed filing. Detailed filing data is available for this year.$16.5$13.9$2.59$1.45$1.89$0.43
2012Summary only. Only limited summary data is available for this year.$14.9$11.9$3.03$1.45$1.54$0.08
2011Summary only. Only limited summary data is available for this year.$14.5$11.4$3.11$1.69$1.34$0.35