Civic Intelligence

Emerald Care

990 • Fiscal year 2022 • EIN 68-0530227

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

81st percentile

0.53x

Higher debt load relative to assets than 81% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

48th percentile

0.14x

Higher debt load relative to revenue than 48% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Net Margin

23rd percentile

-5.4%

Higher net margin than 23% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

54th percentile

$132,609

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2022

Asset Growth

9th percentile

-16%

Faster asset growth than 9% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

29th percentile

-7.8%

Faster revenue growth than 29% of similar nonprofits.

2022 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,302,577

Down $448,419 (-16%) from 2021

Net Assets

Down

$1,090,532

Down $428,093 (-28%) from 2021

Liabilities

Down

$1,212,045

Down $20,326 (-1.6%) from 2021

Revenue

Down

$8,430,520

Down $708,708 (-7.8%) from 2021

Expenses

Up

$8,886,732

Up $842,490 (+10%) from 2021

Net Income

Down

-$456,212

Down $1,551,198 (-142%) from 2021

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

2022

Assets$2,302,577
Liabilities$1,212,045
Net Assets$1,090,532

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

2022

Revenue$8,430,520
Expenses$8,886,732
Net Income-$456,212
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$8,430,520
Mission and Program Overview

Mission

Provide nursing home care

nursing home facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$440,564$1,029,846▲ $589,282
Savings and Temporary Cash Investments$1,701,484$423,247▼ $1,278,237
Land, Buildings, and Equipment, Net$272,927$319,868▲ $46,941
Prepaid Expenses and Deferred Charges$104,203$205,114▲ $100,911
Intangible Assets$68,119$61,927▼ $6,192
Investments Program Related$61,514$58,952▼ $2,562
Inventories for Sale or Use$31,996$31,996→ $0
Cash and Non-Interest-Bearing Accounts$700$750▲ $50
Total Assets$2,750,996$2,302,577▼ $448,419
Other Assets Total$69,489$170,877▲ $101,388
Liabilities
Accounts Payable and Accrued Expenses$670,857$653,093▼ $17,764
Mortgage Notes Payable Secured by Investment Property$500,000$500,000→ $0
Escrow Account Liability$61,514$58,952▼ $2,562
Total Liabilities$1,232,371$1,212,045▼ $20,326
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,518,625$1,090,532▼ $428,093
Total Net Assets Fund Balance$1,518,625$1,090,532▼ $428,093
Total Liabilities and Net Assets / Fund Balance$2,750,996$2,302,577▼ $448,419

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$216,289$429,600$645,889
Leasehold Improvements$68,076$296,883$364,959
Other Land Buildings$35,503$93,289$128,792
Other Assets Org$101,125--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Tamara BerumenDirector of NursingFT$132,609$132,609
Michelle BonusRnFT$104,621$104,621
Jeffery HoonDirectorFT$98,426$98,426
Tamara BaileyStaff Dev/infection Cntrl OfficerFT$86,619$86,619
Bakary MannehRnFT$76,567$76,567
Kelly P HoonAssistant DirectorFT$60,896$60,896
Mike HoonExe DirectorPT$60,000$60,000
Revenue and Support

Revenue Composition

Contributions and Grants
$17,848
Program Service Revenue
$8,412,672
Investment Income
$0
Other Revenue
$0
All Other Contributions
$15,773
Change in Net Assets
$-456,212
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,750,086
Other Expenses$3,136,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$4,508,191$469,179-$4,977,370
Occupancy$870,958$75,036-$945,994
Payroll Taxes$418,977$51,610-$470,587
Other Employee Benefits$223,507$42,810-$266,317
Fees for Services Accounting$28,386$134,382-$162,768
Insurance$92,069--$92,069
Depreciation Depletion$75,097$7,844-$82,941
All Other Expenses-$78,710-$78,710
Information Technology$30,000$30,902-$60,902
Office Expenses-$49,661-$49,661
Travel$14,980$17,150-$32,130
Pension Plan Contributions$24,216$6,599-$30,815
Other Expenses$616,075$26,993-$26,993
Fees for Services Management-$23,879-$23,879
Current Officers, Directors, Trustees, and Key Employees-$4,997-$4,997
Interest-$2,021-$2,021
Total Functional Expenses$7,864,959$1,021,773$0$8,886,732
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
Federal income taxes-
Bank Overdraft-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
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
Phone
5098773175
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mike Hoon
Formed
2004
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
134

Preparer

Firm
Manjarrez & De Leon PS
Address
2010 West Nob Hill Blvd Ste 1, Yakima, WA 98902
Preparer
Debra K Manjarrez
Phone
5094535678
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3A

Unrelated income was under 1,000.

Raw XML AppendixShowing 400 of 455 raw XML fields

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/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0832084
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt04713
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02864109
IRS990/PYOtherRevenueAmt017315
IRS990/PYProgramServiceRevenueAmt08285116
IRS990/PYRevenuesLessExpensesAmt01094986
IRS990/PYSalariesCompEmpBnftPaidAmt05180133
IRS990/PYTotalExpensesAmt08044242
IRS990/PYTotalRevenueAmt09139228
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-456212
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt08412672
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01701484
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0423247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017848
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0637
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt06690
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt026375
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04678
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02434
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013993
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt021105
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt08412672
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt08340943
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt07835613
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt05639926
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt05590192
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt035819346
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt01087
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt08771
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt016242
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04113
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt030213
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04678
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02434
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013993
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt021105
IRS990ScheduleA/InvestmentIncomeCYPct00.00060
IRS990ScheduleA/InvestmentIncomePYPct00.00060
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99940
IRS990ScheduleA/PublicSupportPY509Pct00.99940
IRS990ScheduleA/PublicSupportTotal509Amt035875934
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt08430520
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt08342230
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt07845384
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt05656805
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt05600995
IRS990ScheduleA/Total509Grp/TotalAmt035875934
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt08430520
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt08346908
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt07847818
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt05670798
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt05600995
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt035897039
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AdditionsDuringYearAmt0268502
IRS990ScheduleD/AgentTrusteeEtcInd0true
IRS990ScheduleD/BeginningBalanceAmt061514
IRS990ScheduleD/DistributionsDuringYearAmt0271064
IRS990ScheduleD/EndingBalanceAmt058952
IRS990ScheduleD/EquipmentGrp/BookValueAmt0216289
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0429600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0645889
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt068076
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0296883
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0364959
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt069752
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1101125
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0UNEMPLOYMENT TRUST ACCOUNT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EQUIPMENT DEPOSITS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035503
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt093289
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0128792
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1BANK OVERDRAFT
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0319868
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0170877
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UNRELATED INCOME WAS UNDER 1,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 3a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02750996
IRS990/TotalAssetsEOYAmt02302577
IRS990/TotalAssetsGrp/BOYAmt02750996
IRS990/TotalAssetsGrp/EOYAmt02302577
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt017848
IRS990/TotalEmployeeCnt0134
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01021773
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07864959
IRS990/TotalFunctionalExpensesGrp/TotalAmt08886732
IRS990/TotalGrossUBIAmt0987
IRS990/TotalLiabilitiesBOYAmt01232371
IRS990/TotalLiabilitiesEOYAmt01212045
IRS990/TotalLiabilitiesGrp/BOYAmt01232371
IRS990/TotalLiabilitiesGrp/EOYAmt01212045
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01518625
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01090532
IRS990/TotalProgramServiceExpensesAmt07864959

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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