Civic Intelligence

Management Services Inc

990 • Fiscal year 2021 • EIN 84-2971263

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 25, 2022

990 Reserve Drive STE St 240Roseville, CA 95678

(916) 774-7700

Siviq Scores

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

Liabilities / Assets

95th percentile

1.08x

Higher debt load relative to assets than 95% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Liabilities / Revenue

94th percentile

4.20x

Higher debt load relative to revenue than 94% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Net Margin

13th percentile

-11%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Top Officer Pay

71st percentile

$173,338

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 8.1% of source-year revenue.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2021

Asset Growth

18th percentile

-2.0%

Faster asset growth than 18% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Revenue Growth

83rd percentile

64%

Faster revenue growth than 83% of similar nonprofits.

2021 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2020 to 2021

Assets

Down

$8,407,498

Down $172,206 (-2.0%) from 2020

Net Assets

Down

-$634,699

Down $230,066 (-57%) from 2020

Liabilities

Up

$9,042,197

Up $57,860 (+0.6%) from 2020

Revenue

Up

$2,152,062

Up $841,236 (+64%) from 2020

Expenses

Up

$2,382,128

Up $666,669 (+39%) from 2020

Net Income

Up

-$230,066

Up $174,567 (+43%) from 2020

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0-$5.0MAssets 2019: $250,622Liabilities 2019: $250,622Net Assets 2019: $02019Assets 2020: $8,579,704Liabilities 2020: $8,984,337Net Assets 2020: -$404,6332020Assets 2021: $8,407,498Liabilities 2021: $9,042,197Net Assets 2021: -$634,6992021Assets 2022: $8,271,167Liabilities 2022: $9,153,337Net Assets 2022: -$882,1702022Assets 2023: $8,043,684Liabilities 2023: $9,464,208Net Assets 2023: -$1,420,5242023Assets 2024: $7,825,254Liabilities 2024: $9,312,779Net Assets 2024: -$1,487,5252024

Highlighted filing

2021

Assets$8,407,498
Liabilities$9,042,197
Net Assets-$634,699

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2019: $1Expenses 2019: $1Net Income 2019: $02019Revenue 2020: $1,310,826Expenses 2020: $1,715,459Net Income 2020: -$404,6332020Revenue 2021: $2,152,062Expenses 2021: $2,382,128Net Income 2021: -$230,0662021Revenue 2022: $2,494,874Expenses 2022: $2,742,345Net Income 2022: -$247,4712022Revenue 2023: $2,159,739Expenses 2023: $2,698,093Net Income 2023: -$538,3542023Revenue 2024: $2,531,193Expenses 2024: $2,598,194Net Income 2024: -$67,0012024

Highlighted filing

2021

Revenue$2,152,062
Expenses$2,382,128
Net Income-$230,066
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 25, 2022
Return Version
2021v4.2
Gross Receipts
$2,152,062
Mission and Program Overview

Mission

Operation of an assisted living facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,532,413$8,326,397▼ $206,016
Prepaid Expenses and Deferred Charges$25,764$38,303▲ $12,539
Cash and Non-Interest-Bearing Accounts$65$34,402▲ $34,337
Intangible Assets$10,988$6,104▼ $4,884
Accounts Receivable$10,474$2,292▼ $8,182
Total Assets$8,579,704$8,407,498▼ $172,206
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,692,407$6,542,749▼ $149,658
Other Liabilities$2,166,475$2,380,475▲ $214,000
Accounts Payable and Accrued Expenses$125,455$118,973▼ $6,482
Total Liabilities$8,984,337$9,042,197▲ $57,860
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-404,633$-634,699▼ $230,066
Total Net Assets Fund Balance$-404,633$-634,699▼ $230,066
Total Liabilities and Net Assets / Fund Balance$8,579,704$8,407,498▼ $172,206

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,285,962$342,294$7,628,256
Land$929,549-$929,549
Equipment$110,886$54,906$165,792
Compensation and Service Providers

Employees

NameTitleOtherTotal
Susan BushnellVP of Finance$112,270$112,270
David BrillhartMarketing$105,253$105,253
Elvar OlafssonTrustee$85,800$85,800

Board Members and Trustees

NameTitle
Timothy BainumChairman
Don NoblePresident
Donald LloydTrustee
Robert BainumTrustee
Michele StrauchRegional VP
Kenneth WeissSecretaryCOO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,152,062
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-230,066
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,200,381
Other Expenses$1,181,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,084,900--$1,084,900
Interest$325,000--$325,000
Depreciation Depletion$229,871--$229,871
Occupancy$185,252--$185,252
Payroll Taxes$95,244--$95,244
Insurance$91,986--$91,986
All Other Expenses$84,370--$84,370
Advertising$22,149--$22,149
Other Employee Benefits$16,272--$16,272
Office Expenses$16,193--$16,193
Other Expenses$12,018--$12,018
Fees for Services Other$6,082--$6,082
Fees for Services Legal$5,467--$5,467
Pension Plan Contributions$3,965--$3,965
Fees for Services Accounting$3,000--$3,000
Information Technology$1,986--$1,986
Travel$1,230--$1,230
Total Functional Expenses$2,382,128$0$0$2,382,128
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
Loan Payable - Northglenn$950,000
Loan Payable - Delta$870,000
Loan Payable - Mgmt Services$560,475
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Management functions are performed by Management Services, Inc. (EIN 01-0906593) a Type II supporting organization. The organization and Management Services, Inc. have been issued a Group Exemption number 5698.

Form 990 governing body review Part VI line 11

The organization follows the process outlined below to ensure that the proper preparation, approval and fiduciary responsibilities of the organization are met in completing the annual Form 990. -Management provides the necessary information for preparation of the Form 990.-A third party, an auditing and accounting firm prepares the Form 990, requesting clarifications of provided information and requesting additional information necessary.-The Form 990 is presented to the audit committee of the board for approval prior to filing with the Internal Revenue Service. A representative of the accounting firm is available to assist in the review. Copies of the final Form 990 are distributed to all current board members.

Conflict of interest policy compliance Part VI line 12C

The organization and attorneys annually review the Conflict of Interest Policy and annually requests the Directors, Officers, and key employees to describe any conflict and sign their acknowledgement and understanding of the Conflict of Interest Policy.

CEO executive director top management comp Part VI line 15A

The organization follows the procedures outlined below in setting the compensation of Directors, Officers, key employees and staff.-Board of Directors has an independent compensation committee.-Compensation committee reviews annually the CEOs compensation and periodically the full staff compensation.-Compensation levels are established by following strict standards of reasonableness, using the rebuttable presumption process.-Compensation is set in conformity with industry-specific, geographically-specific surveys (e.g. Guidestars Annual Compensation Survey).

Other officer or key employee compensation Part VI line 15B

See above process.

Governing documents etc available to public Part VI line 19

The organization makes the conflict of interest policies, and the publically accessible sections of the Form 990 available upon written request, a phone call, or a specific e-mail request. The documents are sent in printed or electronic form to the organization or individual requesting the information.

Filing and Contact Details

Filer

Filer Name
Crossroads at Lakewood
EIN
84-2971263
Address
990 Reserve Drive STE St 240, Roseville, CA 95678

Signing Officer

Name
Susan Bushnell
Title
VP of Finance
Phone
9167747700
Signed
2022-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Bushnell
Formed
2019
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
3
Employees
81

Preparer

Firm
Foote & Lloyd CPAs
Address
Two West Michigan Suite 210, Battle Creek, MI 49017
Preparer
Donald L Lloyd
Phone
2699627518
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1Kenneth Weiss
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2Michele Strauch
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SecretaryCOO
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Management functions are performed by Management Services, Inc. (EIN 01-0906593) a Type II supporting organization. The organization and Management Services, Inc. have been issued a Group Exemption number 5698.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization follows the process outlined below to ensure that the proper preparation, approval and fiduciary responsibilities of the organization are met in completing the annual Form 990. -Management provides the necessary information for preparation of the Form 990.-A third party, an auditing and accounting firm prepares the Form 990, requesting clarifications of provided information and requesting additional information necessary.-The Form 990 is presented to the audit committee of the board for approval prior to filing with the Internal Revenue Service. A representative of the accounting firm is available to assist in the review. Copies of the final Form 990 are distributed to all current board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization and attorneys annually review the Conflict of Interest Policy and annually requests the Directors, Officers, and key employees to describe any conflict and sign their acknowledgement and understanding of the Conflict of Interest Policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization follows the procedures outlined below in setting the compensation of Directors, Officers, key employees and staff.-Board of Directors has an independent compensation committee.-Compensation committee reviews annually the CEOs compensation and periodically the full staff compensation.-Compensation levels are established by following strict standards of reasonableness, using the rebuttable presumption process.-Compensation is set in conformity with industry-specific, geographically-specific surveys (e.g. Guidestars Annual Compensation Survey).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4See above process.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The organization makes the conflict of interest policies, and the publically accessible sections of the Form 990 available upon written request, a phone call, or a specific e-mail request. The documents are sent in printed or electronic form to the organization or individual requesting the information.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Crossroads at Delta Memory
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Management Services Inc
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0451 Malley Drive
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11380 Aspen Way
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt21380 Aspen Way
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt3990 Reserve Drive
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