Wheat State Manor INC FY2022 filing

Tax-deductible

Whitewater, KS501(c)(3)Health CareEIN 48-0791034Revenue $4.2M in FY2022

On file with the IRSwheatstatemanor.org601 S Main St, 67154-9700 · Whitewater, KSTax-exempt since Mar 1973Publicly supported — 509(a)(2)

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Nursing home care for the aged, alzheimer special care unit, medicare skilled cared with therapies and IV medications, day care services for the aged.

501(c)(3) charity; gifts are tax-deductible.
85¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average surplus $10K a year · under 1% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.9 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.4M
78% of total assets
Worth a look: liabilities are 78% of assets; over 65%.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$4.2M
+0.8% vs prior year
Spent
$4.7M
To programs
85%
Net assets
$394K
By yearFY2020–FY2024
Revenue
$4.2M
FY2022▲ +0.8%
Tap a bar for its year
Revenue by fiscal year
FY2020$4.5M
FY2021$4.2M
FY2022$4.2M
FY2023$6.2M
FY2024$4.2M
Expenses
$4.7M
FY2022▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$4.2M
FY2021$4.4M
FY2022$4.7M
FY2023$5.6M
FY2024$4.5M
Net assets
$394K
FY2022▼ -54%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.1M
FY2021$860K
FY2022$394K
FY2023$1.0M
FY2024$808K

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Mar 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $4.0M Management & general 15% · $686K Fundraising 0% · $628

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

18 people listed on the 990.

Part VII, Section A · reportable compensation
Secretary
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Michael Smith’s $54K as Administrator is at the 5th percentile of top reported officer pay among 3129 $1–10M health care nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Michael Smith$54,452$90,618

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Provides nursing home care, Alzheimer's support, skilled therapies, and day care for seniors.

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Provided by the organization

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1 program · $4.0M · in their own filed words · FY2022
01

Operation of 65-BED nursing home serving residents for 16,305 resident days in 2021 with 3,316 of those in the alzheimer unit and 952 days of medicare skilled care.

$4.0Mprogram expense

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$4.2M
Ln 12
Fees for servicesLn 2g$4.2M
Gifts and grantsLn 1h$36K
Investment incomeLn 3$717
Money outPt IX
$4.7M
Ln 25
Programscol B$4.0M
Managementcol C$686K
Fundraisingcol D$628
Owns and owesPt X
$394K
net assets · Ln 32
Cash and savingsLn 1–2$335K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1.4M
PeoplePt VI, VII
18
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$36K
Fees for servicesLn 2g$4.2M
Investment incomeLn 3$717
Total revenueLn 12$4.2M
Assets in detailPt X, end of year
CashLn 1$194K
SavingsLn 2$141K
Cash and savings togetherLn 1–2$335K
Land, buildings, equipmentLn 10c$1.2M
Other assetsLn 15$20K
Total assetsLn 16$1.8M
LiabilitiesLn 26$1.4M
Net assetsLn 32$394K
OperationsPt I, VI
EmployeesI 5122
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$599K$335K
Land, buildings, equipmentLn 10c$1.2M$1.2M
Total assetsLn 16$2.1M$1.8M
LiabilitiesLn 26$1.3M$1.4M
Net assetsLn 32$860K$394K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$2.0M$1.9M$124K
Other employee benefitsLn 9$184K$179K$5K
Payroll taxesLn 10$170K$165K$5K
Management feesLn 11a$216K$216K
Other fees for servicesLn 11g$997K$878K$119K
Office expensesLn 13$116K$42K$73K$628
OccupancyLn 16$171K$171K
TravelLn 17$26K$21K$5K
InterestLn 20$34K$34K
Depreciation, depletion and amortizationLn 22$150K$150K
InsuranceLn 23$94K$94K
Other expenses (24a–d)Ln 24$450K$437K$13K
All other expensesLn 24e$17K$17K
Total functional expensesLn 25$4.7M$4.0M$686K$628

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $4.2M$4.5M−$241K$808K 990 PDF
FY2023 $6.2M$5.6M$655K$1.0M 990 PDF
FY2022 Viewing $4.2M$4.7M−$467K$394K 990 PDF
FY2021 $4.2M$4.4M−$248K$860K 990 PDF
FY2020 $4.5M$4.2M$349K$1.1M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2022 990 (6 parts)
Part I · Summary $4,203,038 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $378,111$36,283
I-9 Program service revenuePrior year $3,786,743$4,166,038
I-10 Investment incomePrior year $4,967$717
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $4,169,821$4,203,038
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $2,826,574$2,399,920
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,591,318$2,269,991
I-18 Total expensesPrior year $4,417,892$4,669,911
I-19 Revenue less expensesPrior year −$248,071−$466,873
Part VI · Governance 9 of 9 board members independent, no flags
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $4,203,038 across 5 lines filed
VIII-1f All other contributions, gifts and grants$36,283
VIII-1h Total contributions, gifts and grants$36,283
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $4,166,038$4,166,038
VIII-3 Investment incomeExcluded from tax $717$717
VIII-12 Total revenueRelated to mission $4,166,038 · Unrelated business $0 · Excluded from tax $717$4,203,038
Part IX · Statement of functional expenses $4,669,911 across 13 lines filed
IX-7 Other salaries and wagesPrograms $1,922,641 · Management $123,702$2,046,343
IX-9 Other employee benefitsPrograms $179,044 · Management $4,924$183,968
IX-10 Payroll taxesPrograms $165,070 · Management $4,539$169,609
IX-11a Management feesManagement $216,164$216,164
IX-11g Other fees for servicesPrograms $877,676 · Management $119,052$996,728
IX-13 Office expensesPrograms $42,383 · Management $72,501 · Fundraising $628$115,512
IX-16 OccupancyPrograms $170,944$170,944
IX-17 TravelPrograms $21,022 · Management $5,139$26,161
IX-20 InterestManagement $33,607$33,607
IX-22 Depreciation, depletion and amortizationPrograms $149,619$149,619
IX-23 InsuranceManagement $94,197$94,197
IX-24 Other expenses (24a–d)Programs $437,060 · Management $12,557$449,617
IX-24e All other expensesPrograms $17,442$17,442
IX-25 Total functional expensesPrograms $3,982,901 · Management $686,382 · Fundraising $628$4,669,911
Part X · Balance sheet $1,818,185 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $379,352$193,924
X-2 Savings and temporary cash investmentsStart of year $219,310$141,099
X-4 Accounts receivableStart of year $245,828$276,123
X-9 Prepaid expenses and deferred chargesStart of year $78,231$23,330
X-10c Land, buildings and equipment, netStart of year $1,186,832$1,163,963
X-15 Other assetsStart of year $9,562$19,746
X-16 Total assetsStart of year $2,119,115$1,818,185
X-17 Accounts payable and accrued expensesStart of year $520,280$711,939
X-20 Tax-exempt bond liabilitiesStart of year $695,712$673,754
X-26 Total liabilitiesStart of year $1,258,670$1,424,613
X-27 Net assets without donor restrictionsStart of year $860,445$393,572
X-32 Total net assets or fund balancesStart of year $860,445$393,572
X-33 Total liabilities and net assetsStart of year $2,119,115$1,818,185
Part XI · Reconciliation of net assets $393,572 net assets at year end
XI-1 Total revenue$4,203,038
XI-2 Total expenses$4,669,911
XI-3 Revenue less expenses−$466,873
XI-4 Net assets at start of year$860,445
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$393,572

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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