Civic Intelligence

Morningside Ministries

990 • Fiscal year 2013 • EIN 74-1388420

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 31, 2014

700 Babcock Road78201-2600

(210) 734-1000

Siviq Scores

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

Liabilities / Assets

71st percentile

0.57x

Higher debt load relative to assets than 71% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Liabilities / Revenue

80th percentile

1.56x

Higher debt load relative to revenue than 80% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Net Margin

72nd percentile

12%

Higher net margin than 72% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Top Officer Pay

24th percentile

$280,165

Higher top officer pay than 24% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Source year 2013

Asset Growth

98th percentile

104%

Faster asset growth than 98% of similar nonprofits.

2013 filings • 501(c)3 • $100M-$250M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$116,558,029

Up $59,375,338 (+104%) from 2012

Net Assets

Up

$50,115,632

Up $5,408,175 (+12%) from 2012

Liabilities

Up

$66,442,397

Up $53,967,163 (+433%) from 2012

Revenue

$42,476,668

No earlier filing loaded for comparison.

Expenses

Down

$37,195,670

Down $819,517 (-2.2%) from 2012

Net Income

$5,280,998

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$200M$100M$0-$100MAssets 2010: $49,733,642Liabilities 2010: $9,783,335Net Assets 2010: $39,950,3072010Assets 2011: $51,339,903Liabilities 2011: $9,799,485Net Assets 2011: $41,540,4182011Assets 2012: $57,182,691Liabilities 2012: $12,475,234Net Assets 2012: $44,707,4572012Assets 2013: $116,558,029Liabilities 2013: $66,442,397Net Assets 2013: $50,115,6322013Assets 2014: $43,036,802Liabilities 2014: $80,593,193Net Assets 2014: -$37,556,3912014Assets 2015: $60,199,309Liabilities 2015: $102,157,644Net Assets 2015: -$41,958,3352015Assets 2016: $152,518,331Liabilities 2016: $107,731,829Net Assets 2016: $44,786,5022016Assets 2017: $153,924,542Liabilities 2017: $110,275,889Net Assets 2017: $43,648,6532017Assets 2018: $140,790,600Liabilities 2018: $111,362,824Net Assets 2018: $29,427,7762018Assets 2019: $129,579,818Liabilities 2019: $109,770,532Net Assets 2019: $19,809,2862019Assets 2020: $136,838,243Liabilities 2020: $110,513,403Net Assets 2020: $26,324,8402020Assets 2021: $133,717,947Liabilities 2021: $109,196,637Net Assets 2021: $24,521,3102021Assets 2022: $133,121,874Liabilities 2022: $117,542,024Net Assets 2022: $15,579,8502022Assets 2023: $150,438,036Liabilities 2023: $127,656,600Net Assets 2023: $22,781,4362023Assets 2024: $183,928,443Liabilities 2024: $161,953,943Net Assets 2024: $21,974,5002024

Highlighted filing

2013

Assets$116,558,029
Liabilities$66,442,397
Net Assets$50,115,632

Operations Trend

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

$100M$50M$0-$50MExpenses 2010: $40,672,7662010Expenses 2011: $38,441,7752011Expenses 2012: $38,015,1872012Revenue 2013: $42,476,668Expenses 2013: $37,195,670Net Income 2013: $5,280,9982013Revenue 2014: $48,293,473Expenses 2014: $46,756,780Net Income 2014: $1,536,6932014Revenue 2015: $47,142,145Expenses 2015: $51,492,710Net Income 2015: -$4,350,5652015Revenue 2016: $49,531,454Expenses 2016: $91,388,944Net Income 2016: -$41,857,4902016Revenue 2017: $51,878,239Expenses 2017: $54,191,424Net Income 2017: -$2,313,1852017Revenue 2018: $44,028,788Expenses 2018: $46,724,794Net Income 2018: -$2,696,0062018Revenue 2019: $41,922,952Expenses 2019: $43,307,743Net Income 2019: -$1,384,7912019Revenue 2020: $41,542,047Expenses 2020: $39,173,304Net Income 2020: $2,368,7432020Revenue 2021: $38,051,355Expenses 2021: $39,112,480Net Income 2021: -$1,061,1252021Revenue 2022: $37,351,785Expenses 2022: $40,164,450Net Income 2022: -$2,812,6652022Revenue 2023: $46,062,973Expenses 2023: $42,040,045Net Income 2023: $4,022,9282023Revenue 2024: $40,662,828Expenses 2024: $40,911,323Net Income 2024: -$248,4952024

Highlighted filing

2013

Revenue$42,476,668
Expenses$37,195,670
Net Income$5,280,998
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 31, 2014
Return Version
2013v3.1
Gross Receipts
$45,727,165
Mission and Program Overview

Mission

The mission of morningside is to "enhance the dignity and the quality of life of older adults, their families and caregivers with compassionate care."

Mission and purpose - the mission of morningside ministries is to "care for those who cared for us." to accomplish this mission, morningside provides elderly persons in san antonio and surrounding communities with personal care in a residential setting, as well as limited recreational and caregiver services to non-residents. Major program services include retirement housing, assisted living services, memory care, skilled nursing care, and rehabilitation services. Morningside operates three facilities in bexar and kendall counties which are home to over 900 older adults. History and founders - morningside was originally founded in 1959 by the southwest texas conference of the united methodist church. During that same year, it was incorporated as a nonprofit organization in the state of texas and received its federal irs 501(c)3 designation. Very soon thereafter, the methodist church was joined by the episcopal diocese of west texas and the first presbyterian church of san antonio to hel

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$42,556,018$89,248,236▲ $46,692,218
Cash and Non-Interest-Bearing Accounts$2,703,249$7,654,416▲ $4,951,167
Savings and Temporary Cash Investments$3,226,063$4,375,685▲ $1,149,622
Accounts Receivable$3,238,898$3,609,760▲ $370,862
Land, Buildings, and Equipment, Net$2,854,434$2,704,032▼ $150,402
Investments in Publicly Traded Securities$1,099,268$1,282,628▲ $183,360
Inventories for Sale or Use$344,562$338,726▼ $5,836
Prepaid Expenses and Deferred Charges$225,854$324,085▲ $98,231
Total Assets$57,182,691$116,558,029▲ $59,375,338
Other Assets Total$934,345$7,020,461▲ $6,086,116
Liabilities
Tax Exempt Bond Liabilities-$49,335,000-
Other Liabilities$9,297,927$12,674,872▲ $3,376,945
Accounts Payable and Accrued Expenses$3,177,307$4,432,525▲ $1,255,218
Total Liabilities$12,475,234$66,442,397▲ $53,967,163
Net Assets / Fund Balance
Temporarily Rstr Net Assets$42,556,018$89,248,236▲ $46,692,218
Unrestricted Net Assets$2,151,439$-39,132,604▼ $41,284,043
Total Net Assets Fund Balance$44,707,457$50,115,632▲ $5,408,175
Total Liabilities and Net Assets / Fund Balance$57,182,691$116,558,029▲ $59,375,338

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,579,099$5,928,383$8,507,482
Other Land Buildings$124,933$582,186$707,119
Investment Program Related Org$89,248,236--
Other Assets Org$20,800--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$12,287,434$97,449▲ $1,647,130$87,749$13,944,264
2012$11,695,831$1,218,984▼ $569,484$57,897$12,287,434
2011$11,772,220$170,732▲ $63,559$310,680$11,695,831
2010$10,801,518$151,741▲ $1,096,636$277,675$11,772,220
2009$8,999,612$353,722▲ $1,924,570$476,386$10,801,518
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Alvin LoewenbergPresidentFT$236,287$43,878$280,165
Leo CutcliffEvp OperatioFT$145,895$2,363$148,258
Maria WellischVP Quality aFT$118,673$15,554$134,227
Carolyn WorthenExecutive DiFT$126,928$5,308$132,236
Joan DixonVP FinanceFT$118,060$10,228$128,288
Suzanne HuberExective DirectorFT$113,720$2,708$116,428
Sylvia RodarteVP Human ResFT$103,650$9,747$113,397

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Reliant Pro RehabTherapy Service-$2,409,253
Ingram RoofingConstruction-$742,927
D2 ArchitectureArchitectural-$706,392
Greenbrier DevelopmentConsulting-$306,307
Interior Design Associates INCDesign-$251,930
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$39,581,247
Investment Income
$91,744
Other Revenue
$2,803,677
Change in Net Assets
$5,280,998
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$22,453,760
Other Expenses$14,737,205
Total Fundraising Expense$182,740
Professional Fundraising Fees$4,705
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$15,852,981$3,206,600$142,757$19,202,338
Occupancy$3,763,223$197,924-$3,961,147
Fees for Services Other$2,812,107$238,392-$3,050,499
Office Expenses$1,271,080$344,907$3,826$1,619,813
Payroll Taxes$1,216,591$273,340$10,921$1,500,852
Other Employee Benefits$895,815$319,533$4,443$1,219,791
Interest$866,135--$866,135
Depreciation Depletion$488,836$65,588-$554,424
Current Officers, Directors, Trustees, and Key Employees-$408,453-$408,453
Other Expenses$355,897$498,511-$355,897
Insurance$1,451$322,354-$323,805
All Other Expenses$83,906$218,639$3,160$305,705
Pension Plan Contributions$99,157$20,314$2,855$122,326
Advertising-$108,828-$108,828
Fees for Services Legal-$92,464-$92,464
Travel$140$63,848$1,166$65,154
Conferences and Meetings$4,066$34,145$8,907$47,118
Fees for Services Accounting-$44,849-$44,849
Information Technology$20,529--$20,529
Fees for Services Professional Fundraising--$4,705$4,705
Total Functional Expenses$30,554,241$6,458,689$182,740$37,195,670
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,705
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Entrance Fees & Deposits$12,674,872

Bond Issues

BondIssuerIssuedIssue PricePurpose
A26-16046182013-09-19$49,335,000REFUND OF THE PRIOR

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$47,699,784--$227,220

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

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

Form 990 was reviewed by the board of directors.

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

Each year, new board members sign a conflict of interest statement. We have such statements signed by every member of the board. A new statement is signed each year by every board member. The president and ceo's office monitors these. If there is a conflict of interest, the board is made aware of this and the board member involved does not speak or vote on those related issues.

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

The president and ceo's compensation is reviewed and approved on an annual basis by the executive committee. During this review the executive committee utilizes comparability data of other organizations of this nature and the results of their review and decisions are forwarded to human resources.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public by request (written or oral). Also, the consolidated audit report is posted on its website.

Filing and Contact Details

Filer

EIN
74-1388420
Phone
2107341000

Signing Officer

Name
Joan Dixon
Title
VP of Finance
Phone
2107341000
Signed
2014-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alvin Loewenberg
Formed
1959
Legal Domicile
TX
Voting Board Members
16
Independent Board Members
16
Employees
1,080
Volunteers
150

Preparer

Preparer
Paul J Fitzgerald
Phone
2105462190
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission and purpose - the mission of morningside ministries is to "care for those who cared for us." to accomplish this mission, morningside provides elderly persons in san antonio and surrounding communities with personal care in a residential setting, as well as limited recreational and caregiver services to non-residents. Major program services include retirement housing, assisted living services, memory care, skilled nursing care, and rehabilitation services. Morningside operates three facilities in bexar and kendall counties which are home to over 900 older adults. History and founders - morningside was originally founded in 1959 by the southwest texas conference of the united methodist church. During that same year, it was incorporated as a nonprofit organization in the state of texas and received its federal irs 501(c)3 designation. Very soon thereafter, the methodist church was joined by the episcopal diocese of west texas and the first presbyterian church of san antonio to help provide care to the elderly. After over 50 years of services, morningside's primary goal remains the same: to meet the individual spiritual, emotional, physical and intellectual needs of our residents and their families in a faith-based atmosphere. Morningside is open to all elderly persons regardless of religious faith. Charity care for the aged - as part of its ministry, morningside provides charitable care to residents who have outlived their resources. The covenant endowment fund was specifically established to provide financial assistance to those residents who years after moving to morningside find that they can no longer pay for the services they receive. In addition, state medicaid payments to nursing homes are substantially lower than the cost of the high-quality nursing care provided by morningside. At any one time, approximately 44% of morningside's nursing beds are occupied by medicaid recipients. In 2013, morningside provided approximately 3.8 million of charitable care to more than 230 seniors. Independent living - independent living residents come to morningside when they begin to experience problems maintaining and managing their homes, as well as driving an automobile on their own. Residents in independent living are provided apartment and cottage-type housing, meals in a restaurant-style dinning rooms, housekeeping services, transportation, and recreational activities. During 2013, approximately 450 elderly persons lived in morningside's independent living facilities. Assisted living and memory care - residents in assisted living and memory care require personal assistance with daily living activities because of physical debilitation or memory loss. They are provided the same services as those in independent living, plus assistance with bathing, dressing, meals, laundry, and medication management. During 2013, approximately 200 persons resided in assisted living and memory care facilities. Skilled nursing care -residents receive skilled and intermediate nursing care, meals, dietitian's services, and a wide range of recreational activities. It also includes a full range of rehabilitation services, including physical, occupational and speech therapy. Specialized nursing and therapeutic services are available for residents living with alzheimer's disease or other dementia-related diseases. During 2013, approximately 900 residents are provided full-time nursing care, including rehabilitation services and memory care. Chandler senior center - for older adults still living at home, morningside operates the chandler senior center, a community center that focuses on "healthy aging." currently, the chandler senior center has a membership of approximately 50 persons. The goal of the community center for seniors is to help older persons to stay healthy-both physically and mentally-and live independently for as long as possible. Open to all persons 55 and older, community center members and their guests can eat lunch on any weekday, take

Form 990, Page 1, Part I, Line 6

Volunteers in the organization the auxiliary at morningside manor was already established when morningside opened its first facility in 1961. The auxiliary was created to help defray the cost of providing care to residents in nursing care, provide personal attention to each resident, and create volunteer opportunities to community members wanting to work with the elderly in nursing care. Today, there are 85 volunteers in the auxiliary providing more than 6,000 volunteer hours per year. They undertake a wide range of activities that free the nursing staff to concentrate on patient care, including visiting with residents, making rounds with "hydration carts" to ensure residents drink plenty of fluids which is so critical to continued good health, and running errands for the residents to nearby pharmacies, supermarkets, and department stores. Volunteers also read to residents who can no longer hold a book or whose vision has failed. They also help lead board and other games for residents and organize musical entertainment for them. Volunteers operate the "welcome wagon" presenting all new residents with a gift bag and also prepare gifts for residents on their birthday, christmas or other special occasions. The auxiliary also operates a gift shop at the manor that is open to all residents, family members, and employees. All profits of the shop are donated by the auxiliary to the manor to be used for renovation of the facilities, purchase of needed equipment and furniture, and to purchase books, materials and supplies that improve the quality of life for residents. Since 1994, the auxiliary has donated approximately 264,000 in cash to morningside manor from the gift shop proceeds. Volunteers are recruited at area churches, through parent-teacher associations, from presentations made by a speakers' bureau, and through referrals made by volunteers, residents, family members and employees. Most volunteers spend many years volunteering at morningside with many leaving the auxiliary only after retiring or when their own health fails. In addition, hundreds of other volunteers throughout the year participate in a wide variety of activities at all of morningside ministries' three campuses. These volunteers are part of an informal volunteer program which includes one-time, short-term and long-term volunteer service projects. While many volunteers come as part of a corporate volunteer project, church group, scout troop, school class or other organized effort, other volunteers come on their own wanting to help minister to the needs of residents. Volunteer activities include driving residents on errands or to church, visiting with residents, helping with recreation activities, musical performances, computer lessons and many other activities. These volunteers work under the direction of an activities coordinator on each campus.

Form 990, Page 2, Part III, Line 4A

Various elderly and health service groups in the local community.

Form 990, Page 2, Part III, Line 4D

Part iii, line 4d, other program servcies: other program services include ancillary services and life enrichment. Ancillary services - includes enteral feeding and occupational, speech, physical and other therapy services to the residents and community. Also includes providing meeting places for various local elderly and health service group's educational activities. Life enrichment - services performed by social workers, chaplain and social activities staff. This area also includes services such as the barber and beauty shops which are provided at a nominal charge for the elderly. Social workers, together with health services and social services staffs, evaluate the needs of the residents and then plan and design programs to enhance the daily lives of approximately 900 residents as well as the elderly community at large. These include residents and fully active seniors. The programs are enhanced by approximately 20,000 hours contributed by volunteers from the community.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are intended to be used to assist with the morningside ministries covenant assistance program, which assists indigent residents living in morningside facilities. Additionally, the funds are to be used to provide for the upkeep of the morningside meadows facility.

Schedule D, Page 3, Part X

Part x, line 2 - the text of the footnote to the organization's consolidated financial statements that reports the organization's liability for uncertain tax positions under fin 48 (asc 740) is as follows: the corporation has evaluated the requirements of fasb asc topic 740, income taxes, and believes it does not have any uncertain tax positions taken or expected in its income tax returns. Additionally, it had no interest and penalties recognized in the statements of activities or statements of financial position. Tax years 2010 - 2013 remain subject to examination by the internal revenue service.

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IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt17VP FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt18EVP OPERATIO
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IRS990/MissionDesc0MISSION AND PURPOSE - THE MISSION OF MORNINGSIDE MINISTRIES IS TO "CARE FOR THOSE WHO CARED FOR US." TO ACCOMPLISH THIS MISSION, MORNINGSIDE PROVIDES ELDERLY PERSONS IN SAN ANTONIO AND SURROUNDING COMMUNITIES WITH PERSONAL CARE IN A RESIDENTIAL SETTING, AS WELL AS LIMITED RECREATIONAL AND CAREGIVER SERVICES TO NON-RESIDENTS. MAJOR PROGRAM SERVICES INCLUDE RETIREMENT HOUSING, ASSISTED LIVING SERVICES, MEMORY CARE, SKILLED NURSING CARE, AND REHABILITATION SERVICES. MORNINGSIDE OPERATES THREE FACILITIES IN BEXAR AND KENDALL COUNTIES WHICH ARE HOME TO OVER 900 OLDER ADULTS. HISTORY AND FOUNDERS - MORNINGSIDE WAS ORIGINALLY FOUNDED IN 1959 BY THE SOUTHWEST TEXAS CONFERENCE OF THE UNITED METHODIST CHURCH. DURING THAT SAME YEAR, IT WAS INCORPORATED AS A NONPROFIT ORGANIZATION IN THE STATE OF TEXAS AND RECEIVED ITS FEDERAL IRS 501(C)3 DESIGNATION. VERY SOON THEREAFTER, THE METHODIST CHURCH WAS JOINED BY THE EPISCOPAL DIOCESE OF WEST TEXAS AND THE FIRST PRESBYTERIAN CHURCH OF SAN ANTONIO TO HEL
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$184$162$22.0$40.7$40.9$0.25
2023Summary only. Only limited summary data is available for this year.$150$128$22.8$46.1$42.0$4.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$133$118$15.6$37.4$40.2$2.81
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$134$109$24.5$38.1$39.1$1.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$137$111$26.3$41.5$39.2$2.37
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$130$110$19.8$41.9$43.3$1.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$141$111$29.4$44.0$46.7$2.70
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$154$110$43.6$51.9$54.2$2.31
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$153$108$44.8$49.5$91.4$41.9
2015Detailed filing. Detailed filing data is available for this year.$60.2$102$42.0$47.1$51.5$4.35
2014Detailed filing. Detailed filing data is available for this year.$43.0$80.6$37.6$48.3$46.8$1.54
2013Detailed filing. Detailed filing data is available for this year.$117$66.4$50.1$42.5$37.2$5.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$57.2$12.5$44.7$38.0
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.3$9.80$41.5$38.4
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.7$9.78$40.0$40.7