Civic Intelligence

Wittenberg Manor II

990 • Fiscal year 2015 • EIN 94-2933982

Jan 01, 2015 to Dec 31, 2015 • Filed on May 11, 2016

713 Bartlett AveHayward, CA 94541

(510) 785-7201

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

46th percentile

0.09x

Higher debt load relative to revenue than 46% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

36th percentile

-2.1%

Faster asset growth than 36% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

60th percentile

7.6%

Faster revenue growth than 60% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,201,915

Down $69,461 (-2.1%) from 2014

Net Assets

Down

$3,158,587

Down $52,783 (-1.6%) from 2014

Liabilities

Down

$43,328

Down $16,678 (-28%) from 2014

Revenue

Up

$488,197

Up $34,546 (+7.6%) from 2014

Expenses

Up

$540,980

Up $1,790 (+0.3%) from 2014

Net Income

Up

-$52,783

Up $32,756 (+38%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $3,616,168Liabilities 2010: $38,321Net Assets 2010: $3,577,8472010Assets 2011: $3,514,535Liabilities 2011: $44,885Net Assets 2011: $3,469,6502011Assets 2012: $3,431,063Liabilities 2012: $34,909Net Assets 2012: $3,396,1542012Assets 2013: $3,357,542Liabilities 2013: $60,633Net Assets 2013: $3,296,9092013Assets 2014: $3,271,376Liabilities 2014: $60,006Net Assets 2014: $3,211,3702014Assets 2015: $3,201,915Liabilities 2015: $43,328Net Assets 2015: $3,158,5872015Assets 2016: $3,116,675Liabilities 2016: $39,185Net Assets 2016: $3,077,4902016Assets 2017: $3,025,059Liabilities 2017: $51,126Net Assets 2017: $2,973,9332017Assets 2018: $2,957,875Liabilities 2018: $45,200Net Assets 2018: $2,912,6752018Assets 2019: $2,893,202Liabilities 2019: $39,393Net Assets 2019: $2,853,8092019Assets 2020: $2,889,542Liabilities 2020: $41,181Net Assets 2020: $2,848,3612020Assets 2021: $2,871,558Liabilities 2021: $40,042Net Assets 2021: $2,831,5162021Assets 2022: $2,824,295Liabilities 2022: $47,007Net Assets 2022: $2,777,2882022Assets 2023: $2,765,479Liabilities 2023: $45,284Net Assets 2023: $2,720,1952023Assets 2024: $2,648,883Liabilities 2024: $43,166Net Assets 2024: $2,605,7172024

Highlighted filing

2015

Assets$3,201,915
Liabilities$43,328
Net Assets$3,158,587

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $504,9492010Expenses 2011: $551,8802011Expenses 2012: $517,4522012Revenue 2013: $445,921Expenses 2013: $545,166Net Income 2013: -$99,2452013Revenue 2014: $453,651Expenses 2014: $539,190Net Income 2014: -$85,5392014Revenue 2015: $488,197Expenses 2015: $540,980Net Income 2015: -$52,7832015Revenue 2016: $503,141Expenses 2016: $584,238Net Income 2016: -$81,0972016Revenue 2017: $510,524Expenses 2017: $614,081Net Income 2017: -$103,5572017Revenue 2018: $528,862Expenses 2018: $590,120Net Income 2018: -$61,2582018Revenue 2019: $571,055Expenses 2019: $629,921Net Income 2019: -$58,8662019Revenue 2020: $571,222Expenses 2020: $576,670Net Income 2020: -$5,4482020Revenue 2021: $587,455Expenses 2021: $604,300Net Income 2021: -$16,8452021Revenue 2022: $590,918Expenses 2022: $645,146Net Income 2022: -$54,2282022Revenue 2023: $599,874Expenses 2023: $656,967Net Income 2023: -$57,0932023Revenue 2024: $603,009Expenses 2024: $717,487Net Income 2024: -$114,4782024

Highlighted filing

2015

Revenue$488,197
Expenses$540,980
Net Income-$52,783
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 11, 2016
Return Version
2015v2.0
Gross Receipts
$488,197
Mission and Program Overview

Mission

To provide affordable housing to elderly and disabled persons

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,476,169$2,389,326▼ $86,843
Savings and Temporary Cash Investments$751,452$786,368▲ $34,916
Cash and Non-Interest-Bearing Accounts$4,754$12,830▲ $8,076
Prepaid Expenses and Deferred Charges$12,244$12,516▲ $272
Accounts Receivable$1,483$875▼ $608
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$3,271,376$3,201,915▼ $69,461
Other Assets Total$25,274$0▼ $25,274
Liabilities
Accounts Payable and Accrued Expenses$14,937$23,589▲ $8,652
Other Liabilities$44,450$19,058▼ $25,392
Deferred Revenue$619$681▲ $62
Total Liabilities$60,006$43,328▼ $16,678
Net Assets / Fund Balance
Unrestricted Net Assets$3,211,370$3,158,587▼ $52,783
Total Net Assets Fund Balance$3,211,370$3,158,587▼ $52,783
Total Liabilities and Net Assets / Fund Balance$3,271,376$3,201,915▼ $69,461

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,143,209$2,591,151$4,734,360
Land$200,000-$200,000
Other Land Buildings$46,117$108,593$154,710
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dave MuellerPresident
Anna Marie MitchellVice President
Carole AdamsDirector
Frank Mitchell IIDirector
Lyle KregerDirector
Maren GianniniDirector
Phil CaspersenDirector
Rick EnglishDirector
Steve EllisDirector
Kelly SmithPastor
Maria MitchellSecretary
Henry BlankTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$246,168
Program Service Revenue
$234,039
Investment Income
$7,990
Other Revenue
$0
Change in Net Assets
$-52,783

Audited Revenue Reconciliation

Revenue per Audited Statements
$488,197
Total Revenue per Audited Statements
$488,197
Total Revenue per Form 990
$488,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$404,151
Salaries, Compensation, and Employee Benefits$136,829
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$143,398--$143,398
Other Salaries and Wages$107,326--$107,326
Occupancy$63,580--$63,580
Fees for Services Management-$49,232-$49,232
Other Employee Benefits$19,426--$19,426
All Other Expenses$18,582$47-$18,629
Fees for Services Accounting-$17,534-$17,534
Insurance$15,910--$15,910
Other Expenses$10,669$17,178-$10,669
Payroll Taxes$10,077--$10,077
Office Expenses-$5,776-$5,776
Total Functional Expenses$451,213$89,767$0$540,980

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$540,980
Total Expenses per Audited Statements$540,980
Total Expenses per Form 990$540,980
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
Tenant Security Deposits$19,058
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Three board members have a family relationship. A mother and her son serve on the board, and the son's wife is also a board member.

Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company

Property management, staff and accounting services are provided by a management company.

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

The Form 990 is reviewed by the management company and then provided to the Board for review.

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

Financial statements, policies and governing documents are available for inspection at the management agent's office.

Filing and Contact Details

Filer

Filer Name
Wittenberg Manor II
EIN
94-2933982
Phone
5107857201
Address
713 Bartlett Ave, Hayward, CA 94541

Signing Officer

Name
Dave Mueller
Title
President
Signed
2016-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dave Mueller
Formed
1984
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0

Preparer

Firm
Brokstein & Rosen Cpas
Address
3100 OAK RD STE 300, WALNUT CREEK, CA 94597-7777
Preparer
Annise Brokstein
Phone
9259308108
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IRS990/Form990PartVIISectionAGrp/PersonNm0Dave Mueller
IRS990/Form990PartVIISectionAGrp/PersonNm1Frank Mitchell II
IRS990/Form990PartVIISectionAGrp/PersonNm2Henry Blank
IRS990/Form990PartVIISectionAGrp/PersonNm3Maria Mitchell
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt063580
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05776
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IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc0Contracts
IRS990/OtherExpensesGrp/Desc1Real estate taxes
IRS990/OtherExpensesGrp/Desc2Administrative expenses
IRS990/OtherExpensesGrp/Desc3Security
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IRS990/OtherExpensesGrp/ProgramServicesAmt121883
IRS990/OtherExpensesGrp/ProgramServicesAmt210669
IRS990/OtherExpensesGrp/TotalAmt040362
IRS990/OtherExpensesGrp/TotalAmt121883
IRS990/OtherExpensesGrp/TotalAmt217178
IRS990/OtherExpensesGrp/TotalAmt310669
IRS990/OtherLiabilitiesGrp/BOYAmt044450
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012516
IRS990/PrincipalOfficerNm0Dave Mueller
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IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
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IRS990/ProgramServiceRevenueGrp/Desc1Tenant Rents
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1233309
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0207473
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
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IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0751452
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0205137
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0211819
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0216116
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01086713
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt013726
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt013082
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt013023
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt011867
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0246354
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0227702
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0219114
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0215700
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt013726
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt013082
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt013023
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt011867
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt059688
IRS990ScheduleA/InvestmentIncomeCYPct00.02610
IRS990ScheduleA/InvestmentIncomePYPct00.03650
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97390
IRS990ScheduleA/PublicSupportPY509Pct00.96350
IRS990ScheduleA/PublicSupportTotal509Amt02228035
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0492522
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0439925
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0432839
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0430933
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0431816
IRS990ScheduleA/Total509Grp/TotalAmt02228035
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0500512
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0453651
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0445921
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0443956
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0443683
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02287723
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02143209
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02591151
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04734360
IRS990ScheduleD/ExpensesSubtotalAmt0540980
IRS990ScheduleD/LandGrp/BookValueAmt0200000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0200000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt046117
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0108593

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$0.04$2.61$0.60$0.72$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.77$0.05$2.72$0.60$0.66$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.82$0.05$2.78$0.59$0.65$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.87$0.04$2.83$0.59$0.60$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.89$0.04$2.85$0.57$0.58$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.89$0.04$2.85$0.57$0.63$0.06
2018Detailed filing. Detailed filing data is available for this year.$2.96$0.05$2.91$0.53$0.59$0.06
2017Detailed filing. Detailed filing data is available for this year.$3.03$0.05$2.97$0.51$0.61$0.10
2016Detailed filing. Detailed filing data is available for this year.$3.12$0.04$3.08$0.50$0.58$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.20$0.04$3.16$0.49$0.54$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.27$0.06$3.21$0.45$0.54$0.09
2013Detailed filing. Detailed filing data is available for this year.$3.36$0.06$3.30$0.45$0.55$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$0.03$3.40$0.52
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$0.04$3.47$0.55
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.04$3.58$0.50
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits