Civic Intelligence

Emerald Care

990 • Fiscal year 2014 • EIN 68-0530227

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 17, 2015

209 N AhtanumWapato, WA 98951

(509) 877-3175

Siviq Scores

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

Liabilities / Assets

84th percentile

0.75x

Higher debt load relative to assets than 84% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

47th percentile

0.17x

Higher debt load relative to revenue than 47% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

33rd percentile

-1.0%

Higher net margin than 33% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

27th percentile

$69,832

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

58th percentile

4.9%

Faster asset growth than 58% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

35th percentile

-0.5%

Faster revenue growth than 35% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$1,276,114

Up $60,078 (+4.9%) from 2013

Net Assets

Down

$319,212

Down $55,468 (-15%) from 2013

Liabilities

Up

$956,902

Up $115,546 (+14%) from 2013

Revenue

Down

$5,738,803

Down $28,735 (-0.5%) from 2013

Expenses

Down

$5,794,271

Down $3,777 (-0.1%) from 2013

Net Income

Down

-$55,468

Down $24,958 (-82%) from 2013

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 2011: $1,007,486Liabilities 2011: $606,698Net Assets 2011: $400,7882011Assets 2012: $997,178Liabilities 2012: $591,988Net Assets 2012: $405,1902012Assets 2013: $1,216,036Liabilities 2013: $841,356Net Assets 2013: $374,6802013Assets 2014: $1,276,114Liabilities 2014: $956,902Net Assets 2014: $319,2122014Assets 2015: $1,095,721Liabilities 2015: $1,213,070Net Assets 2015: -$117,3492015Assets 2016: $1,141,375Liabilities 2016: $1,298,764Net Assets 2016: -$157,3892016Assets 2017: $1,081,459Liabilities 2017: $1,251,536Net Assets 2017: -$170,0772017Assets 2018: $1,207,283Liabilities 2018: $1,475,923Net Assets 2018: -$268,6402018Assets 2019: $1,227,559Liabilities 2019: $1,506,825Net Assets 2019: -$279,2662019Assets 2020: $2,704,863Liabilities 2020: $2,281,224Net Assets 2020: $423,6392020Assets 2021: $2,750,996Liabilities 2021: $1,232,371Net Assets 2021: $1,518,6252021Assets 2022: $2,302,577Liabilities 2022: $1,212,045Net Assets 2022: $1,090,5322022Assets 2023: $2,028,760Liabilities 2023: $1,273,557Net Assets 2023: $755,2032023Assets 2024: $1,831,601Liabilities 2024: $1,019,423Net Assets 2024: $812,1782024

Highlighted filing

2014

Assets$1,276,114
Liabilities$956,902
Net Assets$319,212

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,057,5102011Expenses 2012: $5,380,2332012Revenue 2013: $5,767,538Expenses 2013: $5,798,048Net Income 2013: -$30,5102013Revenue 2014: $5,738,803Expenses 2014: $5,794,271Net Income 2014: -$55,4682014Revenue 2015: $5,636,638Expenses 2015: $6,057,599Net Income 2015: -$420,9612015Revenue 2016: $5,661,265Expenses 2016: $5,719,621Net Income 2016: -$58,3562016Revenue 2017: $5,480,972Expenses 2017: $5,475,007Net Income 2017: $5,9652017Revenue 2018: $5,617,484Expenses 2018: $5,672,810Net Income 2018: -$55,3262018Revenue 2019: $5,688,352Expenses 2019: $5,693,326Net Income 2019: -$4,9742019Revenue 2020: $7,853,699Expenses 2020: $7,145,617Net Income 2020: $708,0822020Revenue 2021: $9,139,228Expenses 2021: $8,044,242Net Income 2021: $1,094,9862021Revenue 2022: $8,430,520Expenses 2022: $8,886,732Net Income 2022: -$456,2122022Revenue 2023: $9,409,472Expenses 2023: $9,740,697Net Income 2023: -$331,2252023Revenue 2024: $10,197,736Expenses 2024: $10,163,951Net Income 2024: $33,7852024

Highlighted filing

2014

Revenue$5,738,803
Expenses$5,794,271
Net Income-$55,468
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 17, 2015
Return Version
2014v5.0
Gross Receipts
$5,738,803
Mission and Program Overview

Mission

Provide nursing home care

nursing home facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$586,284$702,411▲ $116,127
Land, Buildings, and Equipment, Net$413,111$333,015▼ $80,096
Intangible Assets$79,767$100,323▲ $20,556
Prepaid Expenses and Deferred Charges$123,686$99,105▼ $24,581
Loans From Officers Directors-$60,000-
Inventories for Sale or Use-$35,421-
Cash and Non-Interest-Bearing Accounts$13,188$5,839▼ $7,349
Total Assets$1,216,036$1,276,114▲ $60,078
Liabilities
Accounts Payable and Accrued Expenses$819,800$892,127▲ $72,327
Mortgage Notes Payable Secured by Investment Property$21,556--
Escrow Account Liability-$4,775-
Total Liabilities$841,356$956,902▲ $115,546
Net Assets / Fund Balance
Unrestricted Net Assets$374,680$319,212▼ $55,468
Total Net Assets Fund Balance$374,680$319,212▼ $55,468
Total Liabilities and Net Assets / Fund Balance$1,216,036$1,276,114▲ $60,078

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$270,510$180,813$451,323
Leasehold Improvements$62,505$245,000$307,505
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelly HoonAssist DireFT$69,832$69,832
Elaine HissamDnsFT$69,439$69,439
Nancy SmithLpnFT$63,705$63,705
Mike HoonExe DirectorFT$63,221$63,221
Dean ConklinRnFT$59,701$59,701
Robin WarrenRnFT$57,262$57,262
Roseanna DoublerunnerLpnFT$54,905$54,905
Debra RowlanPccFT$53,931$53,931
Michelle BonusRnFT$53,197$53,197
Denise BurgettRnFT$51,473$51,473
Franciso CruzLpnFT$50,987$50,987
Julie GarciaLpnFT$50,284$50,284

Board Members and Trustees

NameTitle
Donald FaucherBoard Member
George PechtelBoard Member
James HallauerBoard Member
Janice DavisBoard Member
Linda LaymanBoard Member
Patricia MoszeterBoard Member
Charles MoszeterPres
Reynaldo PascuaSec/treas
Chester HauskenVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$12,472
Program Service Revenue
$5,684,399
Investment Income
$0
Other Revenue
$41,932
All Other Contributions
$4,606
Change in Net Assets
$-55,468
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,501,727
Other Expenses$2,292,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,871,480$30,117-$2,901,597
Occupancy$473,605$75,000-$548,605
Payroll Taxes$262,392$15,745-$278,137
Other Expenses$229,079--$229,079
Other Employee Benefits$176,610$12,850-$189,460
Current Officers, Directors, Trustees, and Key Employees-$132,533-$132,533
All Other Expenses$110,280$17,093-$127,373
Fees for Services Accounting$75,615--$75,615
Depreciation Depletion$39,409$18,132-$57,541
Fees for Services Management-$52,000-$52,000
Insurance$51,142--$51,142
Office Expenses$15,000$28,627-$43,627
Fees for Services Legal$19,686--$19,686
Travel$9,499$9,514-$19,013
Interest$16,114--$16,114
Advertising$4,574$10,910-$15,484
Conferences and Meetings-$3,249-$3,249
Total Functional Expenses$5,388,501$405,770$0$5,794,271
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$60,000-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Emerald Care
EIN
68-0530227
Phone
5098773175
Address
209 N AHTANUM, WAPATO, WA 98951

Signing Officer

Name
Mike Hoon
Title
Executive Director
Signed
2015-08-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Moszeter
Formed
2004
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
165
Volunteers
20

Preparer

Firm
Debra K Manjarrez CPA Firm
Address
2010 WEST NOB HILL BLVD, YAKIMA, WA 98902
Preparer
Debra K Manjarrez
Phone
5094535678
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 22

Mike hoon executive director loaned the organization 60,000 with a signed note and approval of the board

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IRS990/Form990PartVIISectionAGrp/TitleTxt5SEC/TREAS
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IRS990/OtherExpensesGrp/Desc2ANNUAL LICENSE AND SAFETY ASSESS PD STATE
IRS990/OtherExpensesGrp/Desc3FOOD SERVICE
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IRS990/OtherExpensesGrp/ProgramServicesAmt2468152
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IRS990/OtherRevenueMiscGrp/Desc2WORKSTUDY REIMBURSEMENT
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IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt213231
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IRS990/PayrollTaxesGrp/ProgramServicesAmt0262392
IRS990/PayrollTaxesGrp/TotalAmt0278137
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0123686
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt099105
IRS990/PrincipalOfficerNm0CHARLES MOSZETER
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IRS990/PYOtherRevenueAmt049901
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IRS990/PYSalariesCompEmpBnftPaidAmt03420648
IRS990/PYTotalExpensesAmt05798048
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt012472
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt014518
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt012869
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06990
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt09195
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04376
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0771
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt05684399
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt05703119
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05293244
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05135314
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt04763980
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt026580056
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04376
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0771
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02725
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07872
IRS990ScheduleA/InvestmentIncomeCYPct00.00030

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$1.02$0.81$10.2$10.2$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.03$1.27$0.76$9.41$9.74$0.33
2022Detailed filing. Detailed filing data is available for this year.$2.30$1.21$1.09$8.43$8.89$0.46
2021Detailed filing. Detailed filing data is available for this year.$2.75$1.23$1.52$9.14$8.04$1.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.70$2.28$0.42$7.85$7.15$0.71
2019Detailed filing. Detailed filing data is available for this year.$1.23$1.51$0.28$5.69$5.69$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.21$1.48$0.27$5.62$5.67$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.08$1.25$0.17$5.48$5.48$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.14$1.30$0.16$5.66$5.72$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.10$1.21$0.12$5.64$6.06$0.42
2014Detailed filing. Detailed filing data is available for this year.$1.28$0.96$0.32$5.74$5.79$0.06
2013Summary only. Only limited summary data is available for this year.$1.22$0.84$0.37$5.77$5.80$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.59$0.41$5.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.61$0.40$5.06