Civic Intelligence

United Methodist Senior Services of Columbus Area Inc.

990 • Fiscal year 2019 • EIN 64-0746773

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

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

92nd percentile

0.98x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

85th percentile

0.83x

Higher debt load relative to revenue than 85% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

76th percentile

18%

Higher net margin than 76% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

97th percentile

$439,151

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

74th percentile

14%

Faster asset growth than 74% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

10%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,812,681

Up $227,750 (+14%) from 2018

Net Assets

Up

$37,859

Up $391,908 (+111%) from 2018

Liabilities

Down

$1,774,822

Down $164,158 (-8.5%) from 2018

Revenue

Up

$2,140,613

Up $196,841 (+10%) from 2018

Expenses

Down

$1,748,705

Down $2,728 (-0.2%) from 2018

Net Income

Up

$391,908

Up $199,569 (+104%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,677,531Liabilities 2010: $2,147,430Net Assets 2010: -$469,8992010Assets 2011: $1,457,616Liabilities 2011: $1,991,262Net Assets 2011: -$533,6462011Assets 2012: $1,384,678Liabilities 2012: $1,893,778Net Assets 2012: -$509,1002012Assets 2013: $1,545,093Liabilities 2013: $2,048,726Net Assets 2013: -$503,6332013Assets 2014: $1,645,944Liabilities 2014: $2,186,509Net Assets 2014: -$540,5652014Assets 2015: $1,579,876Liabilities 2015: $2,119,014Net Assets 2015: -$539,1382015Assets 2016: $1,459,657Liabilities 2016: $2,033,999Net Assets 2016: -$574,3422016Assets 2017: $1,558,381Liabilities 2017: $2,104,769Net Assets 2017: -$546,3882017Assets 2018: $1,584,931Liabilities 2018: $1,938,980Net Assets 2018: -$354,0492018Assets 2019: $1,812,681Liabilities 2019: $1,774,822Net Assets 2019: $37,8592019Assets 2020: $2,048,349Liabilities 2020: $1,532,517Net Assets 2020: $515,8322020Assets 2021: $1,929,182Liabilities 2021: $972,867Net Assets 2021: $956,3152021Assets 2022: $1,743,708Liabilities 2022: $631,089Net Assets 2022: $1,112,6192022Assets 2023: $1,911,660Liabilities 2023: $494,692Net Assets 2023: $1,416,9682023Assets 2024: $2,116,781Liabilities 2024: $277,524Net Assets 2024: $1,839,2572024

Highlighted filing

2019

Assets$1,812,681
Liabilities$1,774,822
Net Assets$37,859

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,753,1192010Revenue 2011: $1,788,952Expenses 2011: $1,890,699Net Income 2011: -$101,7472011Expenses 2012: $1,834,7942012Revenue 2013: $1,926,036Expenses 2013: $1,920,569Net Income 2013: $5,4672013Revenue 2014: $1,976,956Expenses 2014: $2,013,888Net Income 2014: -$36,9322014Revenue 2015: $1,969,830Expenses 2015: $1,968,403Net Income 2015: $1,4272015Revenue 2016: $1,941,351Expenses 2016: $1,976,555Net Income 2016: -$35,2042016Revenue 2017: $1,947,377Expenses 2017: $1,919,424Net Income 2017: $27,9532017Revenue 2018: $1,943,772Expenses 2018: $1,751,433Net Income 2018: $192,3392018Revenue 2019: $2,140,613Expenses 2019: $1,748,705Net Income 2019: $391,9082019Revenue 2020: $2,118,291Expenses 2020: $1,640,318Net Income 2020: $477,9732020Revenue 2021: $2,085,968Expenses 2021: $1,645,485Net Income 2021: $440,4832021Revenue 2022: $2,097,624Expenses 2022: $1,941,320Net Income 2022: $156,3042022Revenue 2023: $2,324,582Expenses 2023: $2,028,766Net Income 2023: $295,8162023Revenue 2024: $2,459,750Expenses 2024: $2,037,461Net Income 2024: $422,2892024

Highlighted filing

2019

Revenue$2,140,613
Expenses$1,748,705
Net Income$391,908
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$2,140,613
Mission and Program Overview

Mission

United methodist senior services of columbus areea 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 columbus areea'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
Land, Buildings, and Equipment, Net$1,140,517$1,167,401▲ $26,884
Cash and Non-Interest-Bearing Accounts$91,316$247,536▲ $156,220
Prepaid Expenses and Deferred Charges$3,378$3,378→ $0
Accounts Receivable$2,834$1,026▼ $1,808
Total Assets$1,584,931$1,812,681▲ $227,750
Other Assets Total$346,886$393,340▲ $46,454
Liabilities
Other Liabilities$1,381,150$1,334,177▼ $46,973
Mortgage Notes Payable Secured by Investment Property$523,193$394,354▼ $128,839
Accounts Payable and Accrued Expenses$34,637$46,291▲ $11,654
Total Liabilities$1,938,980$1,774,822▼ $164,158
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-354,049$37,859▲ $391,908
Total Net Assets Fund Balance$-354,049$37,859▲ $391,908
Total Liabilities and Net Assets / Fund Balance$1,584,931$1,812,681▲ $227,750

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$767,325$4,437,285$5,204,610
Equipment$280,236$649,553$929,789
Other Land Buildings$3,404$161,258$164,662
Land$116,436-$116,436
Other Assets Org$100--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Steve McalillyPresident/cePT$439,151$439,151
Alan BrownVice Pres/co-$286,779$286,779
Christie VanceVP of Financ-$262,937$262,937
Jeanne CantinVP for Hr Be-$196,470$196,470
Craig HillInt. Executi-$131,796$131,796
Anne-michelle DanielVP for Phila-$122,751$122,751

Board Members and Trustees

NameTitle
Lloyd GrayChairman
Steve McalillyPresident/CEO
Bill H WestBoard Member
Bob HowlandBoard Member
Dennis HollimanBoard Member
George IrbyBoard Member
Jay WiygulBoard Member
Jimmy E CriddleBoard Member
John DavisBoard Member
Kathi BeanBoard Member
Sammy TownsendBoard Member
Sandra DepriestBoard Member
Sandra WoodardBoard Member
Theresa MileyBoard Member
Tom WallerBoard Member
Ellender McclureSecretary
Alan BrownVice Pres/COO
Jeanne CantinVP for Hr Benefits
Christie VanceVP of Finance
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,128,682
Investment Income
$11,931
Other Revenue
$0
Change in Net Assets
$391,908

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,140,613
Total Revenue per Audited Statements
$2,140,613
Total Revenue per Form 990
$2,140,613
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,748,705
Total Fundraising Expense$29,523
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$688,026$12,501-$700,527
Occupancy$227,092--$227,092
Depreciation Depletion$181,298--$181,298
Fees for Services Management-$91,124-$91,124
Office Expenses$49,019$15,432-$64,451
Advertising--$29,523$29,523
Insurance-$25,525-$25,525
Fees for Services Accounting-$8,008-$8,008
Information Technology-$3,210-$3,210
Other Expenses$1,283$2,335-$2,335
All Other Expenses-$1,528-$1,528
Travel-$314-$314
Total Functional Expenses$1,322,880$396,302$29,523$1,748,705

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,748,705
Total Expenses per Audited Statements$1,748,705
Total Expenses per Form 990$1,748,705
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Affiliate$1,264,228
RESIDENTS' REFUNDABLE DEPOSITS$66,909
Accrued Interest Expense$3,040
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
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 organizatio does not compensate 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
64-0746773
Phone
6628448977
Address
P O BOX 1567, TUPELO, MS 38802

Signing Officer

Name
Christie Vance
Title
VP of Finance
Phone
6628448977
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Steve Mcalilly
Formed
1987
Legal Domicile
Ms
Voting Board Members
18
Independent Board Members
15
Employees
0
Volunteers
196

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

494,523 11,068 0 193,503 1,433 0 total 688,026 12,501 0

Form 990, Part XI, Line 9

ROUNDING 0

Financial Statement Notes

Schedule D, Page 3, Part X

Management has evaluated the company's income tax positions under the guidance included 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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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.12$0.28$1.84$2.46$2.04$0.42
2023Detailed filing. Detailed filing data is available for this year.$1.91$0.49$1.42$2.32$2.03$0.30
2022Detailed filing. Detailed filing data is available for this year.$1.74$0.63$1.11$2.10$1.94$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.93$0.97$0.96$2.09$1.65$0.44
2020Detailed filing. Detailed filing data is available for this year.$2.05$1.53$0.52$2.12$1.64$0.48
2019Detailed filing. Detailed filing data is available for this year.$1.81$1.77$0.04$2.14$1.75$0.39
2018Detailed filing. Detailed filing data is available for this year.$1.58$1.94$0.35$1.94$1.75$0.19
2017Detailed filing. Detailed filing data is available for this year.$1.56$2.10$0.55$1.95$1.92$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.46$2.03$0.57$1.94$1.98$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.58$2.12$0.54$1.97$1.97$0.00
2014Detailed filing. Detailed filing data is available for this year.$1.65$2.19$0.54$1.98$2.01$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.55$2.05$0.50$1.93$1.92$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.38$1.89$0.51$1.83
2011Summary only. Only limited summary data is available for this year.$1.46$1.99$0.53$1.79$1.89$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$2.15$0.47$1.75