Civic Intelligence

Forest Heights Lodge Inc.

990 • Fiscal year 2014 • EIN 84-0439961

Jul 01, 2013 to Jun 30, 2014 • Filed on Sep 05, 2014

PO Box 78980437

(303) 674-6681

Siviq Scores

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

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

38th percentile

0.06x

Higher debt load relative to revenue than 38% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

73rd percentile

14%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

76th percentile

$116,827

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

71st percentile

10%

Faster asset growth than 71% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Up

$4,822,646

Up $455,886 (+10%) from 2013

Net Assets

Up

$4,637,588

Up $429,233 (+10%) from 2013

Liabilities

Up

$185,058

Up $26,653 (+17%) from 2013

Revenue

$3,020,039

No earlier filing loaded for comparison.

Expenses

Up

$2,590,806

Up $198,707 (+8.3%) from 2013

Net Income

$429,233

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.

$6.0M$4.0M$2.0M$0Assets 2012: $4,202,469Liabilities 2012: $199,568Net Assets 2012: $4,002,9012012Assets 2013: $4,366,760Liabilities 2013: $158,405Net Assets 2013: $4,208,3552013Assets 2014: $4,822,646Liabilities 2014: $185,058Net Assets 2014: $4,637,5882014Assets 2015: $4,744,365Liabilities 2015: $171,910Net Assets 2015: $4,572,4552015Assets 2016: $4,590,875Liabilities 2016: $220,908Net Assets 2016: $4,369,9672016Assets 2017: $4,612,254Liabilities 2017: $172,574Net Assets 2017: $4,439,6802017Assets 2018: $4,742,950Liabilities 2018: $211,217Net Assets 2018: $4,531,7332018Assets 2019: $4,319,986Liabilities 2019: $273,115Net Assets 2019: $4,046,8712019Assets 2020: $3,828,381Liabilities 2020: $56,392Net Assets 2020: $3,771,9892020Assets 2021: $3,670,606Liabilities 2021: $54,416Net Assets 2021: $3,616,1902021Assets 2022: $3,927,294Liabilities 2022: $31,444Net Assets 2022: $3,895,8502022Assets 2023: $4,381,852Liabilities 2023: $587,790Net Assets 2023: $3,794,0622023Assets 2024: $4,533,869Liabilities 2024: $502,682Net Assets 2024: $4,031,1872024Assets 2025: $3,855,097Liabilities 2025: $351,503Net Assets 2025: $3,503,5942025

Highlighted filing

2014

Assets$4,822,646
Liabilities$185,058
Net Assets$4,637,588

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 2012: $2,167,1702012Expenses 2013: $2,392,0992013Revenue 2014: $3,020,039Expenses 2014: $2,590,806Net Income 2014: $429,2332014Revenue 2015: $2,625,244Expenses 2015: $2,690,377Net Income 2015: -$65,1332015Revenue 2016: $2,386,386Expenses 2016: $2,588,874Net Income 2016: -$202,4882016Revenue 2017: $2,707,591Expenses 2017: $2,637,878Net Income 2017: $69,7132017Revenue 2018: $2,927,851Expenses 2018: $2,835,798Net Income 2018: $92,0532018Revenue 2019: $2,660,446Expenses 2019: $3,145,307Net Income 2019: -$484,8612019Revenue 2020: $2,021,450Expenses 2020: $2,296,332Net Income 2020: -$274,8822020Revenue 2021: $503,513Expenses 2021: $659,312Net Income 2021: -$155,7992021Revenue 2022: $1,053,684Expenses 2022: $758,793Net Income 2022: $294,8912022Revenue 2023: $1,004,304Expenses 2023: $1,123,477Net Income 2023: -$119,1732023Revenue 2024: $1,256,933Expenses 2024: $1,085,231Net Income 2024: $171,7022024Revenue 2025: $326,780Expenses 2025: $931,821Net Income 2025: -$605,0412025

Highlighted filing

2014

Revenue$3,020,039
Expenses$2,590,806
Net Income$429,233
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Sep 5, 2014
Return Version
2013v3.1
Gross Receipts
$3,020,039
Mission and Program Overview

Mission

Connecting people to themselves, their families, and communities by supporting hope and harmony in families with affordable and accessible mental health services.

Treatment & education of emotionally disturbed boys

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,454,168$2,445,337▼ $8,831
Cash and Non-Interest-Bearing Accounts$1,100$1,208,408▲ $1,207,308
Savings and Temporary Cash Investments$1,702,055$1,037,844▼ $664,211
Accounts Receivable$175,014$93,378▼ $81,636
Prepaid Expenses and Deferred Charges$34,423$37,679▲ $3,256
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$4,366,760$4,822,646▲ $455,886
Other Assets Total-$0-
Liabilities
Deferred Revenue$96,000$102,000▲ $6,000
Other Liabilities$56,079$71,173▲ $15,094
Accounts Payable and Accrued Expenses$6,326$11,885▲ $5,559
Total Liabilities$158,405$185,058▲ $26,653
Net Assets / Fund Balance
Unrestricted Net Assets$4,205,806$4,635,039▲ $429,233
Temporarily Rstr Net Assets$2,549$2,549→ $0
Total Net Assets Fund Balance$4,208,355$4,637,588▲ $429,233
Total Liabilities and Net Assets / Fund Balance$4,366,760$4,822,646▲ $455,886

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,427,190$960,269$2,387,459
Land$648,359-$648,359
Leasehold Improvements$235,947$407,133$643,080
Other Land Buildings$29,816$206,315$236,131
Equipment$104,025$81,276$185,301
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda ClefischExecutive DirectorFT$116,827$116,827
Jody OlsonResidence DirectorFT$90,950$90,950
Brian HelfProgram Co-ordinatFT$68,200$68,200
James OrsundSoc Serv DirectorFT$64,420$64,420

Board Members and Trustees

NameTitle
Bob NorrgardPresident
Sue McnaughtonVice President
Bill FrasierTrustee
Dave BlumensteinTrustee
David KloosTrustee
Jeanne AmbrosierTrustee
Louisa WalthersTrustee
Paul ReganTrustee
Richard CrabbTrustee
Roy OlsonTrustee
Steve CarpenterTrustee
Alan JohnstonBusiness Consul
Mary SteinbrecherSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$16,545
Program Service Revenue
$2,963,540
Investment Income
$39,954
Other Revenue
$0
All Other Contributions
$16,545
Change in Net Assets
$429,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,851,303
Other Expenses$739,503
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$942,794$122,543-$1,065,337
Current Officers, Directors, Trustees, and Key Employees$340,397--$340,397
Other Employee Benefits$299,521$34,356-$333,877
All Other Expenses$113,755$69,108-$182,863
Fees for Services Other$115,292$21,861-$137,153
Depreciation Depletion$96,673$24,168-$120,841
Payroll Taxes$100,199$11,493-$111,692
Other Expenses$41,468$2,183-$43,651
Travel-$4,288-$4,288
Total Functional Expenses$2,277,511$313,295$0$2,590,806
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Wages Payable$39,841
Due to Patients$28,143
Accrued Flex -arc Plan$3,189
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Board reviews form 990 prior to filing.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board reviews and approves compensation for executive director annually

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board reviews and approves compensation for key employess annually

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Information available upon request

Filing and Contact Details

Filer

EIN
84-0439961
Phone
3036746681

Signing Officer

Name
Linda Clefisch
Title
Executive Director
Signed
2014-09-05
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
15
Independent Board Members
14
Employees
34

Preparer

Preparer
Richard G Dix
Phone
3036890844
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IRS990/Form990PartVIISectionAGrp/TitleTxt11Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt12President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt15RESIDENCE DIR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PROGRAM CO-ORDINAT
IRS990/Form990PartVIISectionAGrp/TitleTxt17SOC SERV DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt01019
IRS990/GainOrLossGrp/SecuritiesAmt02402
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01019
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt02402
IRS990/GrossReceiptsAmt03020039
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt036533
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036533
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01654993
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02454168
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02445337
IRS990/LandBldgEquipCostOrOtherBssAmt04100330
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Treatment & education of emotionally disturbed boys
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04208355
IRS990/NetAssetsOrFundBalancesEOYAmt04637588
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03421
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03421
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoncashContributionsAmt016545
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt034356
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0299521
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0333877
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Insurance
IRS990/OtherExpensesGrp/Desc2Maintenance & repairs
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt023295
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12183
IRS990/OtherExpensesGrp/ProgramServicesAmt0106738
IRS990/OtherExpensesGrp/ProgramServicesAmt173769
IRS990/OtherExpensesGrp/ProgramServicesAmt246905
IRS990/OtherExpensesGrp/ProgramServicesAmt341468
IRS990/OtherExpensesGrp/TotalAmt0106738
IRS990/OtherExpensesGrp/TotalAmt197064
IRS990/OtherExpensesGrp/TotalAmt246905
IRS990/OtherExpensesGrp/TotalAmt343651
IRS990/OtherLiabilitiesGrp/BOYAmt056079
IRS990/OtherLiabilitiesGrp/EOYAmt071173
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0122543
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0942794
IRS990/OtherSalariesAndWagesGrp/TotalAmt01065337
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt011493
IRS990/PayrollTaxesGrp/ProgramServicesAmt0100199
IRS990/PayrollTaxesGrp/TotalAmt0111692
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034423
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt037679
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Care, trtmt, related serv
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02963540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02963540
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt038140
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt048548
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0670883
IRS990/PYProgramServiceRevenueAmt02510865
IRS990/PYRevenuesLessExpensesAmt0205454
IRS990/PYSalariesCompEmpBnftPaidAmt01721216
IRS990/PYTotalExpensesAmt02392099
IRS990/PYTotalRevenueAmt02597553
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0429233
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01702055
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01037844
IRS990ScheduleA/HospitalInd0X
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt01427190
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0960269
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02387459
IRS990ScheduleD/EquipmentGrp/BookValueAmt0104025
IRS990ScheduleD/EquipmentGrp/DepreciationAmt081276
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185301
IRS990ScheduleD/LandGrp/BookValueAmt0648359
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0648359
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0235947
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0407133
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0643080
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt029816

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.86$0.35$3.50$0.33$0.93$0.61
2024Detailed filing. Detailed filing data is available for this year.$4.53$0.50$4.03$1.26$1.09$0.17
2023Detailed filing. Detailed filing data is available for this year.$4.38$0.59$3.79$1.00$1.12$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.93$0.03$3.90$1.05$0.76$0.29
2021Detailed filing. Detailed filing data is available for this year.$3.67$0.05$3.62$0.50$0.66$0.16
2020Detailed filing. Detailed filing data is available for this year.$3.83$0.06$3.77$2.02$2.30$0.27
2019Detailed filing. Detailed filing data is available for this year.$4.32$0.27$4.05$2.66$3.15$0.48
2018Detailed filing. Detailed filing data is available for this year.$4.74$0.21$4.53$2.93$2.84$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.61$0.17$4.44$2.71$2.64$0.07
2016Detailed filing. Detailed filing data is available for this year.$4.59$0.22$4.37$2.39$2.59$0.20
2015Detailed filing. Detailed filing data is available for this year.$4.74$0.17$4.57$2.63$2.69$0.07
2014Detailed filing. Detailed filing data is available for this year.$4.82$0.19$4.64$3.02$2.59$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.16$4.21$2.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.20$0.20$4.00$2.17