Civic Intelligence

United Methodist Senior Services of Tupelo Area Inc.

990 • Fiscal year 2018 • EIN 64-0746771

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 13, 2019

P O Box 1567Tupelo, MS 38802

(662) 844-8977

Siviq Scores

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

Liabilities / Assets

87th percentile

0.82x

Higher debt load relative to assets than 87% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

1.96x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

53rd percentile

4.0%

Higher net margin than 53% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

93rd percentile

$430,729

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 18.7% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

54th percentile

2.7%

Faster asset growth than 54% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

33rd percentile

-1.5%

Faster revenue growth than 33% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Up

$5,535,657

Up $146,419 (+2.7%) from 2017

Net Assets

Up

$1,018,098

Up $94,098 (+10%) from 2017

Liabilities

Up

$4,517,559

Up $52,321 (+1.2%) from 2017

Revenue

Down

$2,309,395

Down $34,434 (-1.5%) from 2017

Expenses

Down

$2,217,336

Down $54,001 (-2.4%) from 2017

Net Income

Up

$92,059

Up $19,567 (+27%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $3,179,234Liabilities 2010: $2,697,574Net Assets 2010: $481,6602010Assets 2011: $3,379,730Liabilities 2011: $2,859,261Net Assets 2011: $520,4692011Assets 2012: $3,338,112Liabilities 2012: $2,665,427Net Assets 2012: $672,6852012Assets 2013: $3,484,407Liabilities 2013: $2,702,378Net Assets 2013: $782,0292013Assets 2014: $4,258,009Liabilities 2014: $3,434,042Net Assets 2014: $823,9672014Assets 2015: $4,372,461Liabilities 2015: $3,494,791Net Assets 2015: $877,6702015Assets 2016: $4,835,420Liabilities 2016: $3,976,055Net Assets 2016: $859,3652016Assets 2017: $5,389,238Liabilities 2017: $4,465,238Net Assets 2017: $924,0002017Assets 2018: $5,535,657Liabilities 2018: $4,517,559Net Assets 2018: $1,018,0982018Assets 2019: $5,900,189Liabilities 2019: $4,462,504Net Assets 2019: $1,437,6852019Assets 2020: $6,100,457Liabilities 2020: $4,278,700Net Assets 2020: $1,821,7572020Assets 2021: $6,497,895Liabilities 2021: $4,074,981Net Assets 2021: $2,422,9142021Assets 2022: $6,487,026Liabilities 2022: $3,844,189Net Assets 2022: $2,642,8372022Assets 2023: $6,824,655Liabilities 2023: $3,714,712Net Assets 2023: $3,109,9432023Assets 2024: $7,279,194Liabilities 2024: $3,861,238Net Assets 2024: $3,417,9562024

Highlighted filing

2018

Assets$5,535,657
Liabilities$4,517,559
Net Assets$1,018,098

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,802,0042010Expenses 2011: $1,809,9892011Expenses 2012: $1,794,0782012Revenue 2013: $2,043,403Expenses 2013: $1,922,489Net Income 2013: $120,9142013Revenue 2014: $2,074,368Expenses 2014: $2,021,140Net Income 2014: $53,2282014Revenue 2015: $2,055,931Expenses 2015: $2,047,314Net Income 2015: $8,6172015Revenue 2016: $2,125,880Expenses 2016: $2,136,302Net Income 2016: -$10,4222016Revenue 2017: $2,343,829Expenses 2017: $2,271,337Net Income 2017: $72,4922017Revenue 2018: $2,309,395Expenses 2018: $2,217,336Net Income 2018: $92,0592018Revenue 2019: $2,583,891Expenses 2019: $2,162,200Net Income 2019: $421,6912019Revenue 2020: $2,543,157Expenses 2020: $2,156,825Net Income 2020: $386,3322020Revenue 2021: $2,712,811Expenses 2021: $2,178,092Net Income 2021: $534,7192021Revenue 2022: $2,503,928Expenses 2022: $2,270,867Net Income 2022: $233,0612022Revenue 2023: $2,885,971Expenses 2023: $2,491,265Net Income 2023: $394,7062023Revenue 2024: $3,003,374Expenses 2024: $2,664,386Net Income 2024: $338,9882024

Highlighted filing

2018

Revenue$2,309,395
Expenses$2,217,336
Net Income$92,059
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 13, 2019
Return Version
2018v3.1
Gross Receipts
$2,309,395
Mission and Program Overview

Mission

United methodist senior services of the tupelo area is dedicated to providing housing and personal care services to the elderly or disabled in the spirit of christian love.

United methodist senior services of tupelo area's mission is to provide housing and personal care services to the elderly or disabled in the spirit of christian love.

Balance Sheet Detail
LineBeginningEndChange
Assets
Other Notes and Loans Receivable, Net$2,713,693$2,524,255▼ $189,438
Land, Buildings, and Equipment, Net$2,084,343$2,056,052▼ $28,291
Investments in Publicly Traded Securities$410,155$370,441▼ $39,714
Cash and Non-Interest-Bearing Accounts$46,767$324,886▲ $278,119
Savings and Temporary Cash Investments$100,400$226,455▲ $126,055
Accounts Receivable$15,995$15,566▼ $429
Prepaid Expenses and Deferred Charges$4,381$4,623▲ $242
Total Assets$5,389,238$5,535,657▲ $146,419
Other Assets Total$13,504$13,379▼ $125
Liabilities
Other Liabilities$2,418,801$2,501,117▲ $82,316
Tax Exempt Bond Liabilities$1,702,145$1,633,780▼ $68,365
Deferred Revenue$229,074$263,609▲ $34,535
Accounts Payable and Accrued Expenses$111,683$116,696▲ $5,013
Mortgage Notes Payable Secured by Investment Property$3,535$2,357▼ $1,178
Total Liabilities$4,465,238$4,517,559▲ $52,321
Net Assets / Fund Balance
Unrestricted Net Assets$924,000$1,018,098▲ $94,098
Total Net Assets Fund Balance$924,000$1,018,098▲ $94,098
Total Liabilities and Net Assets / Fund Balance$5,389,238$5,535,657▲ $146,419

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,521,855$4,701,719$6,223,574
Other Land Buildings$106,127$743,544$849,671
Equipment$170,135$386,011$556,146
Land$257,935-$257,935
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Steve McalillyPresident/cePT$430,729$430,729
Alan BrownVice Pres/co-$286,205$286,205
Christie VanceVP of Financ-$261,465$261,465
Jeanne CantinVP for Hr Be-$196,660$196,660
Jon StirewaltExecutive Di-$165,754$165,754
Anne-michelle DanielVP for Phila-$122,426$122,426

Board Members and Trustees

NameTitle
Loyd GrayChair
Randy BurchfieldChairman
Steve McalillyPresident/CEO
Amy McferrinVice-chairma
Ann MilamBoard Member
Dana FinchBoard Member
Dana FosterBoard Member
David BrevardBoard Member
James SloanBoard Member
Kay CollinsBoard Member
Lowell Walker JrBoard Member
Marshall BriscoeBoard Member
Paul Mize IiiBoard Member
Sally Enos WilliamsBoard Member
Sandra WrightBoard Member
Thomas D MurryBoard Member
Jon StirewaltExecutive Direc
Bill HinesSecretary
Alan BrownVice Pres/COO
Jeanne CantinVP for Hr Benefits
Christie VanceVP of Finance

Highest Paid Contractors

ContractorServicesLocationCompensation
Mississippi Methodist Senior ServicManagementP O BOX 1567, Tupelo, MS 38801$126,244
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,338,460
Investment Income
$-29,065
Other Revenue
$0
Change in Net Assets
$92,059
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,405,734
Salaries, Compensation, and Employee Benefits$811,602
Total Fundraising Expense$11,562
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$537,789$61,208-$598,997
Fees for Services Other$561,722$5,357-$567,079
Occupancy$219,525--$219,525
Depreciation Depletion$179,026--$179,026
Other Employee Benefits-$166,495-$166,495
Fees for Services Management-$126,244-$126,244
Office Expenses$47,698$6,872-$54,570
Payroll Taxes$41,707$4,403-$46,110
Insurance-$33,791-$33,791
Other Expenses$823$11,787-$12,610
Advertising--$11,562$11,562
All Other Expenses$7,153$3,541-$10,694
Fees for Services Accounting-$8,061-$8,061
Information Technology-$124-$124
Total Functional Expenses$1,703,915$501,859$11,562$2,217,336
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
RESIDENTS' REFUNDABLE DEPOSITS$2,347,452
Due to Affiliate$147,471
Accrued Bond Interest$6,194

Bond Issues

BondIssuerIssuedIssue PricePurpose
AMs Business Finance Corp2014-12-10$1,942,798Refunding and capital expenditures

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$1,942,798$1,505,135$262,308$37,663

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Corrective action procedures
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

The organization's parent organization, mississippi methodist senior services, inc., provides overall management services including operational management supervision, development and marketing, human resources management legal, and risk management services, and financial and accounting management, for which it is paid a management fee.

Form 990, Page 6, Part VI, Line 6

The corporation has one member, mississippi methodist senior services, inc. (mmss), a non-stock, nonprofit corporation, exempt from federal income taxation under section 501(c)(3) of the internal revenue code. The board of directors of mmss shall vote the membership interest of mmss in the corporation. In all meetings of the membership, the member, mmss, shall be entitled to one vote, which vote shall constitute the action of the membership. The board of directors of mmss, at any duly held meeting of directors, shall have the authority to vote the membership interest of mmss in the corporation.

Form 990, Page 6, Part VI, Line 7A

The corporation's nominating committee shall make recommendations to the mmss nominating committee for persons to serve on the corporation's board of directors. Nominations for persons to serve on the corporation's board of directors shall be made by the mmss nominating committee. Nominations may also be made by the membership. Any vacancy in the board of directors shall be filled for the unexpired term by the membership, in consultation with the corporation's board of directors.

Form 990, Page 6, Part VI, Line 7B

The board of directors of the corporation shall adopt, and keep current, a statement of the corporation's purpose and major policies which shall be forwarded to the mmss board of directors for approval and modification. In addition, the board of directors may have delegated to it or rescinded from it by the mmss board of directors some or all of the following duties, responsibilities, and powers: (a) make provision for quality residential, long-term health care commensurate with community needs and resources. (b) recommend and implement board approved changes in bylaws, policies and procedures, for the operation of the corporation's facilities and services. (c) provide for the preparation of an annual operating and a three-year capital budget to be approved by the mmss board of directors and regularly review financial budget performance. (d) work cooperatively with local churches, social welfare and civic agencies, and the community at large to address the problems of the aging. (e) provide for the development, review and updating of long-range plan relating to needs of the elderly within the area of service. (f) adopt and implement a community relations and development program compatible with local needs and resources to broaden the local support and financial base of the corporation. (g) submit to the mmss board of directors such recommendations and comments as are appropriate regarding the corporation, in support of quality services for the elderly in the local community. (h) participate in the process of selection, review and retention of the executive director. (i) work cooperatively with mmss and its other affiliates, sharing responsibility for the welfare of the whole.

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

The form 990 and supporting schedules will be posted to the mississippi methodist senior services, inc. Intra-net and made available to all board members for review. Mmss also reviews one form 990 at one audit committee meeting each year.

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

A form is completed annually by officers, directors or trustees, and key employees that discloses interests that could give rise to conflicts. These forms are then reviewed by a compliance officer.

Form 990, Page 6, Part VI, Line 15A

The organization does not compensat any officers or employees. All compensation is paid by the organization's parent, mississippi methodist senior services, inc.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
United Methodist Senior Services of
EIN
64-0746771
Phone
6628448977
Address
P O BOX 1567, TUPELO, MS 38802

Signing Officer

Name
Christie Vance
Title
VP of Finance
Phone
6628448977
Signed
2019-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Mcalilly
Formed
1987
Legal Domicile
Ms
Voting Board Members
19
Independent Board Members
16
Employees
0
Volunteers
36

Preparer

Firm
Watkins Ward and Stafford Pllc
Address
PO BOX 311, EUPORA, MS 39744
Preparer
Anita C Goodrum CPA
Phone
6622582331
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other fees 381,391 4,008 0 other fees 180,331 1,349 0 total 561,722 5,357 0

Form 990, Part XI, Line 9

Designated gifts 8,121 capital transfers -6,082 total 2,039

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated the company's income tax positions under the guidance in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07449
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt012019
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02043441
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt02056900

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.28$3.86$3.42$3.00$2.66$0.34
2023Detailed filing. Detailed filing data is available for this year.$6.82$3.71$3.11$2.89$2.49$0.39
2022Detailed filing. Detailed filing data is available for this year.$6.49$3.84$2.64$2.50$2.27$0.23
2021Detailed filing. Detailed filing data is available for this year.$6.50$4.07$2.42$2.71$2.18$0.53
2020Detailed filing. Detailed filing data is available for this year.$6.10$4.28$1.82$2.54$2.16$0.39
2019Detailed filing. Detailed filing data is available for this year.$5.90$4.46$1.44$2.58$2.16$0.42
2018Detailed filing. Detailed filing data is available for this year.$5.54$4.52$1.02$2.31$2.22$0.09
2017Detailed filing. Detailed filing data is available for this year.$5.39$4.47$0.92$2.34$2.27$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.84$3.98$0.86$2.13$2.14$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.37$3.49$0.88$2.06$2.05$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.26$3.43$0.82$2.07$2.02$0.05
2013Detailed filing. Detailed filing data is available for this year.$3.48$2.70$0.78$2.04$1.92$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.34$2.67$0.67$1.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.38$2.86$0.52$1.81
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$2.70$0.48$1.80