Civic Intelligence

Abes Garden

990 • Fiscal year 2015 • EIN 06-1818302

Jan 01, 2015 to Dec 31, 2015 • Filed on Apr 26, 2016

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

85th percentile

0.78x

Higher debt load relative to assets than 85% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

92nd percentile

3.98x

Higher debt load relative to revenue than 92% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Net Margin

26th percentile

-1.4%

Higher net margin than 26% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

22nd percentile

$149,165

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2015

Asset Growth

89th percentile

24%

Faster asset growth than 89% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

2015 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$37,246,338

Up $7,272,212 (+24%) from 2014

Net Assets

Down

$8,176,166

Down $101,861 (-1.2%) from 2014

Liabilities

Up

$29,070,172

Up $7,374,073 (+34%) from 2014

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin26th percentile

Revenue

Up

$7,303,351

Up $891,364 (+14%) from 2014

Expenses

Up

$7,405,212

Up $1,571,682 (+27%) from 2014

Net Income

Down

-$101,861

Down $680,318 (-118%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth89th 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

2015

Assets$37,246,338
Liabilities$29,070,172
Net Assets$8,176,166
Open 2015 Filing

Operations Trend

Revenue Growth73rd 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

2015

Revenue$7,303,351
Expenses$7,405,212
Net Income-$101,861
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Apr 26, 2016
Return Version
2015v2.1
Gross Receipts
$7,543,324
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.

The purpose of abes 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$24,951,682$34,225,484▲ $9,273,802
Loans From Officers Directors$1,363,122$1,363,122→ $0
Cash and Non-Interest-Bearing Accounts$129,370$1,186,552▲ $1,057,182
Savings and Temporary Cash Investments$3,025,506$653,529▼ $2,371,977
Pledges and Grants Receivable$1,301,111$561,018▼ $740,093
Inventories for Sale or Use$18,792$115,598▲ $96,806
Accounts Receivable$134,654$105,700▼ $28,954
Prepaid Expenses and Deferred Charges$20,830$1,978▼ $18,852
Total Assets$29,974,126$37,246,338▲ $7,272,212
Other Assets Total$392,181$396,479▲ $4,298
Liabilities
Tax Exempt Bond Liabilities$16,576,531$23,500,000▲ $6,923,469
Other Liabilities$1,063,194$3,771,602▲ $2,708,408
Accounts Payable and Accrued Expenses$2,693,252$435,448▼ $2,257,804
Total Liabilities$21,696,099$29,070,172▲ $7,374,073
Net Assets / Fund Balance
Unrestricted Net Assets$8,278,027$8,176,166▼ $101,861
Total Net Assets Fund Balance$8,278,027$8,176,166▼ $101,861
Total Liabilities and Net Assets / Fund Balance$29,974,126$37,246,338▲ $7,272,212

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,502,037$1,869,066$27,371,103
Land$7,272,275-$7,272,275
Equipment$1,451,172$356,374$1,807,546
Other Assets Org$329,812--
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beth ZeitlinDevelopment DirectorFT$149,165$149,165
Andrew SandlerExecutive DirectorFT$124,854$124,854
Frank DarukDirector of Facilities & OperFT$109,362$109,362
Moises PazDevelopment DirectorFT$104,342$104,342

Board Members and Trustees

NameTitle
Michael D ShmerlingChairman
Bernard a ParghDirector
Bill PurcellDirector
Charlotte Nesbitt LangfordDirector
Chris BrownDirector
Donald N HolmesDirector
Faith OttDirector
Janet AyersDirector
Jim DaniellDirector
Joe GalanteDirector
John HassenfeldDirector
John ZieselDirector
Kim CampbellDirector
Paula LovellDirector
Ryan MosesDirector
Saurabh SinhaDirector
Steve MoranDirector
Tom OzburnDirector
Stacey Garrett KojuSecretary
James PhillipsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,330,863
Program Service Revenue
$5,945,546
Investment Income
$-39,189
Other Revenue
$66,131
Change in Net Assets
$-101,861

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,303,351
Total Revenue per Audited Statements
$7,303,351
Total Revenue per Form 990
$7,303,351
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,109,587
Other Expenses$3,295,625
Total Fundraising Expense$520,479
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,052,310$65,368$144,290$3,261,968
Interest$624,353$213,808-$838,161
Depreciation Depletion$601,962-$5,155$607,117
Other Employee Benefits$279,362$2,860$18,641$300,863
Occupancy$292,116--$292,116
Current Officers, Directors, Trustees, and Key Employees$124,854-$149,165$274,019
Payroll Taxes$242,427$5,040$20,170$267,637
All Other Expenses$221,722$191$42,227$264,140
Other Expenses$110,755$131,837$624$111,379
Fees for Services Other$78,182$1,398$6,090$85,670
Conferences and Meetings$1,367$584$71,157$73,108
Insurance$68,287$4,198-$72,485
Advertising$34,106-$22,551$56,657
Information Technology$46,751--$46,751
Travel$23,357$701$1,629$25,687
Pension Plan Contributions$2,758-$2,342$5,100
Total Functional Expenses$6,458,748$425,985$520,479$7,405,212

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,405,212
Total Expenses per Audited Statements$7,405,212
Total Expenses per Form 990$7,405,212
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$214,370

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,363,122$1,363,122→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Demand Note Payable$2,632,981
Resident Deposits$641,721
Resident Assistance Fund$250,000
Derivative Financial Instruments$244,678
Accrued Interest$2,222

Bond Issues

BondIssuerIssuedIssue PricePurpose
ANashville Tennessee2011-12-21$12,600,000FACILITY CONSTRUCTION
BNashville Tennessee2015-10-20$12,500,000FACILITY 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
Backup withholding compliance
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

Filer Name
Abes Garden
EIN
06-1818302
Address
618 CHURCH STREET, NASHVILLE, TN 37219

Signing Officer

Name
Michael D Shmerling
Title
Chairman
Phone
6152489255
Signed
2016-04-26
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Tn
Voting Board Members
21
Independent Board Members
21
Employees
212
Volunteers
255

Preparer

Firm
Bellenfant Pllc
Address
9007 OVERLOOK BOULEVARD, BRENTWOOD, TN 37027
Preparer
Bob Bellenfant CPA
Phone
6153708700
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF FACILITIES & OPER
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Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$37,246,338
Liabilities
$29,070,172
Net assets
$8,176,166
Revenue
$7,303,351
Expenses
$7,405,212
Net income
-$101,861
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