Civic Intelligence

Management Services Inc

990 • Fiscal year 2022 • EIN 84-2971263

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 20, 2023

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

1.11x

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

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

Liabilities / Revenue

93rd percentile

3.67x

Higher debt load relative to revenue than 93% of similar nonprofits.

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

Net Margin

19th percentile

-9.9%

Higher net margin than 19% of similar nonprofits.

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

Top Officer Pay

62nd percentile

$151,629

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

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

Asset Growth

42nd percentile

-1.6%

Faster asset growth than 42% of similar nonprofits.

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

Revenue Growth

66th percentile

16%

Faster revenue growth than 66% of similar nonprofits.

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

Assets

Down

$8,271,167

Down $136,331 (-1.6%) from 2021

Net Assets

Down

-$882,170

Down $247,471 (-39%) from 2021

Liabilities

Up

$9,153,337

Up $111,140 (+1.2%) from 2021

Revenue

Up

$2,494,874

Up $342,812 (+16%) from 2021

Expenses

Up

$2,742,345

Up $360,217 (+15%) from 2021

Net Income

Down

-$247,471

Down $17,405 (-7.6%) from 2021

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

2022

Assets$8,271,167
Liabilities$9,153,337
Net Assets-$882,170

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

2022

Revenue$2,494,874
Expenses$2,742,345
Net Income-$247,471
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 20, 2023
Return Version
2022v5.0
Gross Receipts
$2,494,874
Mission and Program Overview

Mission

Operation of an assisted living facility

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$8,326,397$8,138,077▼ $188,320
Accounts Receivable$2,292$103,640▲ $101,348
Prepaid Expenses and Deferred Charges$38,303$23,226▼ $15,077
Cash and Non-Interest-Bearing Accounts$34,402$5,003▼ $29,399
Intangible Assets$6,104$1,221▼ $4,883
Total Assets$8,407,498$8,271,167▼ $136,331
Liabilities
Mortgage Notes Payable Secured by Investment Property$6,542,749$6,389,970▼ $152,779
Other Liabilities$2,380,475$2,564,281▲ $183,806
Accounts Payable and Accrued Expenses$118,973$199,086▲ $80,113
Total Liabilities$9,042,197$9,153,337▲ $111,140
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-634,699$-882,170▼ $247,471
Total Net Assets Fund Balance$-634,699$-882,170▼ $247,471
Total Liabilities and Net Assets / Fund Balance$8,407,498$8,271,167▼ $136,331

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$7,088,396$539,860$7,628,256
Land$929,549-$929,549
Equipment$120,132$91,841$211,973
Compensation and Service Providers

Employees

NameTitleOtherTotal
Don NoblePresident$120,838$120,838
Kenneth WeissSecretaryCOO$108,958$108,958
Elvar OlafssonTrustee$85,800$85,800
Susan BushnellVP of Finance$80,339$80,339

Board Members and Trustees

NameTitle
Timothy BainumChairman
Donald LloydTrustee
Robert BainumTrustee
Michele StrauchRegional VP
Revenue and Support

Revenue Composition

Contributions and Grants
$80,000
Program Service Revenue
$2,414,874
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-247,471
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,384,083
Salaries, Compensation, and Employee Benefits$1,358,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,216,676--$1,216,676
Interest$339,941--$339,941
Occupancy$243,127--$243,127
Depreciation Depletion$234,501--$234,501
Payroll Taxes$110,840--$110,840
Insurance$96,823--$96,823
All Other Expenses$88,049--$88,049
Advertising$28,323--$28,323
Fees for Services Legal$27,788--$27,788
Other Employee Benefits$17,917--$17,917
Office Expenses$17,597--$17,597
Travel$15,033--$15,033
Pension Plan Contributions$12,829--$12,829
Other Expenses$10,886--$10,886
Information Technology$9,373--$9,373
Fees for Services Other$7,753--$7,753
Fees for Services Accounting$3,140--$3,140
Total Functional Expenses$2,742,345$0$0$2,742,345
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$1,101,481
Loan Payable - Delta$891,412
Loan Payable - Mgmt Services$571,388
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
2023-10-20
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
79

Preparer

Firm
Foote & Lloyd CPAs
Address
PO Box 1519, Battle Creek, MI 49016
Preparer
Donald L Lloyd
Phone
2699627518
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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/BusinessNameLine1Txt1Crossroads at Delta ALF
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2Crossroads at Delta Memory
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt3Management Services Inc
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt3Management
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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
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Denver
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Delta
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt5Reimbursement of Expenses
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt6Reimbursement of Expense

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