Civic Intelligence

Abes Garden

990 • Fiscal year 2013 • EIN 06-1818302

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 28, 2014

Organization ProfileWWW.ABESGARDEN.ORG
618 Church StreetNashville, TN 37219

(615) 248-9255

Siviq Scores

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

Liabilities / Assets

79th percentile

0.65x

Higher debt load relative to assets than 79% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

86th percentile

2.11x

Higher debt load relative to revenue than 86% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

85th percentile

33%

Higher net margin than 85% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

34th percentile

$121,212

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.8% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

70th percentile

9.6%

Faster asset growth than 70% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

88th percentile

50%

Faster revenue growth than 88% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$22,193,836

Up $1,945,881 (+9.6%) from 2012

Net Assets

Up

$7,699,570

Up $2,276,894 (+42%) from 2012

Liabilities

Down

$14,494,266

Down $331,013 (-2.2%) from 2012

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin85th percentile

Revenue

Up

$6,883,340

Up $2,286,281 (+50%) from 2012

Expenses

Up

$4,606,446

Up $479,858 (+12%) from 2012

Net Income

Up

$2,276,894

Up $1,806,423 (+384%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

$60M$40M$20M$0Assets 2010: $17,212,385Liabilities 2010: $13,710,045Net Assets 2010: $3,502,3402010Assets 2011: $18,683,028Liabilities 2011: $13,730,823Net Assets 2011: $4,952,2052011Assets 2012: $20,247,955Liabilities 2012: $14,825,279Net Assets 2012: $5,422,6762012Assets 2013: $22,193,836Liabilities 2013: $14,494,266Net Assets 2013: $7,699,5702013Assets 2014: $29,974,126Liabilities 2014: $21,696,099Net Assets 2014: $8,278,0272014Assets 2015: $37,246,338Liabilities 2015: $29,070,172Net Assets 2015: $8,176,1662015Assets 2016: $35,545,325Liabilities 2016: $28,078,884Net Assets 2016: $7,466,4412016Assets 2017: $34,448,005Liabilities 2017: $26,632,845Net Assets 2017: $7,815,1602017Assets 2018: $34,615,664Liabilities 2018: $26,625,145Net Assets 2018: $7,990,5192018Assets 2019: $34,850,599Liabilities 2019: $27,486,965Net Assets 2019: $7,363,6342019Assets 2020: $34,482,133Liabilities 2020: $26,902,936Net Assets 2020: $7,579,1972020Assets 2021: $36,175,841Liabilities 2021: $24,509,825Net Assets 2021: $11,666,0162021Assets 2022: $43,392,872Liabilities 2022: $23,709,664Net Assets 2022: $19,683,2082022Assets 2023: $46,322,647Liabilities 2023: $22,652,616Net Assets 2023: $23,670,0312023Assets 2024: $50,403,705Liabilities 2024: $22,881,901Net Assets 2024: $27,521,8042024

Highlighted filing

2013

Assets$22,193,836
Liabilities$14,494,266
Net Assets$7,699,570
Open 2013 Filing

Operations Trend

Revenue Growth88th percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $3,179,9312010Expenses 2011: $3,919,6962011Revenue 2012: $4,597,059Expenses 2012: $4,126,588Net Income 2012: $470,4712012Revenue 2013: $6,883,340Expenses 2013: $4,606,446Net Income 2013: $2,276,8942013Revenue 2014: $6,411,987Expenses 2014: $5,833,530Net Income 2014: $578,4572014Revenue 2015: $7,303,351Expenses 2015: $7,405,212Net Income 2015: -$101,8612015Revenue 2016: $9,214,916Expenses 2016: $9,924,641Net Income 2016: -$709,7252016Revenue 2017: $10,692,523Expenses 2017: $10,343,804Net Income 2017: $348,7192017Revenue 2018: $11,038,615Expenses 2018: $10,863,256Net Income 2018: $175,3592018Revenue 2019: $11,111,126Expenses 2019: $11,738,011Net Income 2019: -$626,8852019Revenue 2020: $11,631,339Expenses 2020: $11,519,701Net Income 2020: $111,6382020Revenue 2021: $14,527,368Expenses 2021: $10,823,400Net Income 2021: $3,703,9682021Revenue 2022: $19,031,026Expenses 2022: $11,414,363Net Income 2022: $7,616,6632022Revenue 2023: $17,638,983Expenses 2023: $13,760,313Net Income 2023: $3,878,6702023Revenue 2024: $18,938,902Expenses 2024: $15,280,071Net Income 2024: $3,658,8312024

Highlighted filing

2013

Revenue$6,883,340
Expenses$4,606,446
Net Income$2,276,894
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 28, 2014
Return Version
2013v3.1
Gross Receipts
$6,993,001
Mission and Program Overview

Mission

The purpose of abe's garden is to provide an independent senior and assisted living facility specializing in alzheimers and adult care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$16,955,159$18,437,156▲ $1,481,997
Loans From Officers Directors$1,600,000$1,600,000→ $0
Pledges and Grants Receivable$1,192,931$1,542,734▲ $349,803
Savings and Temporary Cash Investments$1,089,198$853,873▼ $235,325
Cash and Non-Interest-Bearing Accounts$649,891$762,086▲ $112,195
Accounts Receivable$57,808$79,931▲ $22,123
Inventories for Sale or Use$16,048$19,577▲ $3,529
Prepaid Expenses and Deferred Charges$24,016$12,285▼ $11,731
Total Assets$20,247,955$22,193,836▲ $1,945,881
Other Assets Total$262,904$486,194▲ $223,290
Liabilities
Tax Exempt Bond Liabilities$12,200,000$11,800,000▼ $400,000
Accounts Payable and Accrued Expenses$669,953$777,261▲ $107,308
Other Liabilities$355,326$317,005▼ $38,321
Total Liabilities$14,825,279$14,494,266▼ $331,013
Net Assets / Fund Balance
Unrestricted Net Assets$5,077,884$7,699,570▲ $2,621,686
Temporarily Rstr Net Assets$344,792--
Total Net Assets Fund Balance$5,422,676$7,699,570▲ $2,276,894
Total Liabilities and Net Assets / Fund Balance$20,247,955$22,193,836▲ $1,945,881

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$10,683,672$1,068,836$11,752,508
Land$7,272,275-$7,272,275
Equipment$481,209$220,611$701,820
Other Assets Org$252,492--
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beth ZeitlinDevelopment DirectorFT$121,212$121,212
Andrew SandlerExecutive DirectorFT$120,205$120,205

Board Members and Trustees

NameTitle
Michael D ShmerlingChairman
Anne WestfallDirector
Bernard a ParghDirector
Charlotte Nesbitt LangfordDirector
Chris BrownDirector
Deborah RobinDirector
Donald N HolmesDirector
Dr Jim DaniellDirector
Faith OttDirector
Janet AyersDirector
John HassenfeldDirector
Mary Ellen RodgersDirector
Patty MarksDirector
Paula LovellDirector
Saurabh SinhaDirector
Stacey GarrettDirector
Tom OzburnDirector
William S CochranDirector
James PhillipsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Manuel Zeitlin ArchitectsArchitecture-$723,981
Rc Mathews ContractorConstruction-$594,794
Revenue and Support

Revenue Composition

Contributions and Grants
$1,955,253
Program Service Revenue
$4,924,465
Investment Income
$3,622
Other Revenue
$0
Change in Net Assets
$2,276,894

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,883,340
Total Revenue per Audited Statements
$6,883,340
Total Revenue per Form 990
$6,883,340
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,650,675
Other Expenses$1,955,771
Total Fundraising Expense$364,790
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,814,302-$151,265$1,965,567
Depreciation Depletion$327,883-$5,234$333,117
Other Employee Benefits$248,297-$14,134$262,431
Current Officers, Directors, Trustees, and Key Employees$241,417--$241,417
Occupancy$224,259--$224,259
Payroll Taxes$169,780-$11,480$181,260
Fees for Services Other$86,232$40,546$52,067$178,845
Interest$50,250$119,100-$169,350
Office Expenses$123,981$335$6,109$130,425
Advertising$25,242$20$92,919$118,181
Insurance$64,924$1,601$4,768$71,293
All Other Expenses$10,304$2,581$22,617$35,502
Other Expenses$26,735-$120$26,855
Travel$17,722$2,039$3,341$23,102
Total Functional Expenses$4,075,434$166,222$364,790$4,606,446

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,606,446
Total Expenses per Audited Statements$4,606,446
Total Expenses per Form 990$4,606,446
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Xebec Management IncBoard MemberReimbursement of ExpensesNo$100,811

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,600,000$1,600,000→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Deposits$313,338
Accrued Interest$3,667

Bond Issues

BondIssuerIssuedIssue PricePurpose
A62-61390162011-12-21$12,600,000FACILITY CONSTRUCTION

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

Form 8038-T filed
Yes
Gross proceeds invested in GIC
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Officer directors etc family relationship Part VI line 2

“A board member has a sister that is employed with the organization. A partnership, which a board member is a controlling partner of, has a loan to the organization. Pledges were received from board members. A board member is the majority stockholder of the management company that provides payroll, benefits, and administrative services to the organization at cost.”

Management duties delegation Part VI line 3

“Xmi holdings, inc. Provides certain administrative and payroll services.”

Form 990 governing body review Part VI line 11

“The form 990 is reviewed by certain members of the board of directors prior to filing with the internal revenue service.”

Conflict of interest policy compliance Part VI line 12C

“The organization holds regular meetings to discuss possible conflicts that could arise.”

CEO executive director top management comp Part VI line 15A

“On major hires (ceo, cfo, etc.) a search committee is formed to facilitate the recruitment and compensation packages. This process studies competitive salary scales and fringe benefits. The candidates are interviewed and the pool is narrowed down. A second interview may be conducted for the executive director position or other management positions.”

Other officer or key employee compensation Part VI line 15B

“The finance committee is charged with the responsibility of reviewing all salaries, wages, and benefits for employees. In addition, the organization contracts with a licensed professional employer organization (peo) to provide guidance in this regard (related party). To further assure independence with regard to hiring practices; and that compensation is fair and competitive, the budget is analyzed by management and approved by the board.”

Governing documents etc available to public Part VI line 19

“All governing documents, policies, tax returns, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

EIN
06-1818302

Signing Officer

Name
Michael D Shmerling
Title
Chairman
Phone
6152489255
Signed
2014-03-28
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Tn
Voting Board Members
19
Independent Board Members
19
Employees
124
Volunteers
255

Preparer

Preparer
Bob Bellenfant CPA
Phone
6153708700
Raw XML AppendixShowing 400 of 632 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,193,836
Liabilities
$14,494,266
Net assets
$7,699,570
Revenue
$6,883,340
Expenses
$4,606,446
Net income
$2,276,894
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$50.4$22.9$27.5$18.9$15.3$3.66
2023Detailed filing. Detailed filing data is available for this year.$46.3$22.7$23.7$17.6$13.8$3.88
2022Detailed filing. Detailed filing data is available for this year.$43.4$23.7$19.7$19.0$11.4$7.62
2021Detailed filing. Detailed filing data is available for this year.$36.2$24.5$11.7$14.5$10.8$3.70
2020Detailed filing. Detailed filing data is available for this year.$34.5$26.9$7.58$11.6$11.5$0.11
2019Detailed filing. Detailed filing data is available for this year.$34.9$27.5$7.36$11.1$11.7$0.63
2018Detailed filing. Detailed filing data is available for this year.$34.6$26.6$7.99$11.0$10.9$0.18
2017Detailed filing. Detailed filing data is available for this year.$34.4$26.6$7.82$10.7$10.3$0.35
2016Detailed filing. Detailed filing data is available for this year.$35.5$28.1$7.47$9.21$9.92$0.71
2015Detailed filing. Detailed filing data is available for this year.$37.2$29.1$8.18$7.30$7.41$0.10
2014Detailed filing. Detailed filing data is available for this year.$30.0$21.7$8.28$6.41$5.83$0.58
2013Detailed filing. Detailed filing data is available for this year.$22.2$14.5$7.70$6.88$4.61$2.28
2012Summary only. Only limited summary data is available for this year.$20.2$14.8$5.42$4.60$4.13$0.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.7$13.7$4.95$3.92
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.2$13.7$3.50$3.18