Civic Intelligence

Abes Garden

990 • Fiscal year 2016 • EIN 06-1818302

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 14, 2017

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

0.79x

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

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

3.05x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Net Margin

18th percentile

-7.7%

Higher net margin than 18% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Top Officer Pay

16th percentile

$124,455

Higher top officer pay than 16% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2016

Asset Growth

17th percentile

-4.6%

Faster asset growth than 17% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Revenue Growth

85th percentile

26%

Faster revenue growth than 85% of similar nonprofits.

2016 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets85th percentile

Assets

Down

$35,545,325

Down $1,701,013 (-4.6%) from 2015

Net Assets

Down

$7,466,441

Down $709,725 (-8.7%) from 2015

Liabilities

Down

$28,078,884

Down $991,288 (-3.4%) from 2015

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin18th percentile

Revenue

Up

$9,214,916

Up $1,911,565 (+26%) from 2015

Expenses

Up

$9,924,641

Up $2,519,429 (+34%) from 2015

Net Income

Down

-$709,725

Down $607,864 (-597%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth17th 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

2016

Assets$35,545,325
Liabilities$28,078,884
Net Assets$7,466,441
Open 2016 Filing

Operations Trend

Revenue Growth85th 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

2016

Revenue$9,214,916
Expenses$9,924,641
Net Income-$709,725
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 14, 2017
Return Version
2016v3.0
Gross Receipts
$9,215,606
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$34,225,484$33,358,289▼ $867,195
Loans From Officers Directors$1,363,122$1,363,122→ $0
Savings and Temporary Cash Investments$653,529$744,994▲ $91,465
Cash and Non-Interest-Bearing Accounts$1,186,552$464,677▼ $721,875
Pledges and Grants Receivable$561,018$374,964▼ $186,054
Inventories for Sale or Use$115,598$121,183▲ $5,585
Accounts Receivable$105,700$52,884▼ $52,816
Prepaid Expenses and Deferred Charges$1,978$44,519▲ $42,541
Total Assets$37,246,338$35,545,325▼ $1,701,013
Other Assets Total$396,479$383,815▼ $12,664
Liabilities
Tax Exempt Bond Liabilities$23,500,000$23,100,000▼ $400,000
Other Liabilities$3,771,602$3,023,498▼ $748,104
Accounts Payable and Accrued Expenses$435,448$492,264▲ $56,816
Deferred Revenue-$100,000-
Total Liabilities$29,070,172$28,078,884▼ $991,288
Net Assets / Fund Balance
Unrestricted Net Assets$8,176,166$7,466,441▼ $709,725
Total Net Assets Fund Balance$8,176,166$7,466,441▼ $709,725
Total Liabilities and Net Assets / Fund Balance$37,246,338$35,545,325▼ $1,701,013

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,770,841$2,682,956$27,453,797
Land$7,272,275-$7,272,275
Equipment$1,315,173$554,140$1,869,313
Other Assets Org$317,148--
Compensation and Service Providers
Top Officer Pay16th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Beth ZeitlinDevelopment DirectorFT$123,790$665$124,455
Andrew SandlerExecutive DirectorFT$121,435$253$121,688

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$459,311
Program Service Revenue
$8,737,468
Investment Income
$18,137
Other Revenue
$0
All Other Contributions
$459,311
Change in Net Assets
$-709,725

Audited Revenue Reconciliation

Revenue per Audited Statements
$9,214,916
Total Revenue per Audited Statements
$9,214,916
Total Revenue per Form 990
$9,214,916
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,907,776
Other Expenses$4,016,865
Total Fundraising Expense$325,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,637,404-$90,518$4,727,922
Depreciation Depletion$570,276$449,043$5,000$1,024,319
Interest$31,018$797,738-$828,756
Other Employee Benefits$472,547$56,576$21,245$550,368
Payroll Taxes$359,061-$15,320$374,381
Occupancy$308,101--$308,101
All Other Expenses$231,045$670$33,872$265,587
Current Officers, Directors, Trustees, and Key Employees$121,435-$123,790$245,225
Other Expenses$142,231$143,609$572$142,803
Fees for Services Other$101,627-$4,313$105,940
Insurance$79,352$4,352-$83,704
Advertising$66,102-$7,749$73,851
Travel$46,476$1,690$496$48,662
Information Technology$19,255--$19,255
Pension Plan Contributions$8,716-$1,164$9,880
Conferences and Meetings$152-$8,929$9,081
Total Functional Expenses$8,145,607$1,453,678$325,356$9,924,641

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$9,924,641
Total Expenses per Audited Statements$9,924,641
Total Expenses per Form 990$9,924,641
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
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$1,900,000
Tenant Deposits$640,977
Resident Assistance Fund$247,458
Derivative Financial Instruments$235,063

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
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
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 has a partnership interest in the management company that provides payroll, benefits, and administrative services to the organization at cost.”

Management duties delegation Part VI line 3

“Xmi acquisition 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. 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 Shmerling
Title
Chairman
Phone
6152489255
Signed
2017-03-14
Discuss with paid preparer
Yes

Organization Details

Formed
2007
Legal Domicile
Tn
Voting Board Members
20
Independent Board Members
20
Employees
290
Volunteers
255

Preparer

Firm
Bellenfant Pllc
Address
9007 OVERLOOK BLVD, Brentwood, TN 37027
Preparer
Bob Bellenfant CPA
Phone
6153708700
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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$35,545,325
Liabilities
$28,078,884
Net assets
$7,466,441
Revenue
$9,214,916
Expenses
$9,924,641
Net income
-$709,725
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
Peer Organizations

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