Civic Intelligence

Abes Garden

990 • Fiscal year 2019 • EIN 06-1818302

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

Organization ProfileWWW.ABESGARDEN.ORG
115 Woodmont BlvdNashville, TN 37205

(615) 997-3030

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.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

2.47x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

21st percentile

-5.6%

Higher net margin than 21% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

22nd percentile

$150,853

Higher top officer pay than 22% of similar nonprofits.

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

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

35th percentile

0.7%

Faster asset growth than 35% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

39th percentile

0.7%

Faster revenue growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$34,850,599

Up $234,935 (+0.7%) from 2018

Net Assets

Down

$7,363,634

Down $626,885 (-7.8%) from 2018

Liabilities

Up

$27,486,965

Up $861,820 (+3.2%) from 2018

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin21st percentile

Revenue

Up

$11,111,126

Up $72,511 (+0.7%) from 2018

Expenses

Up

$11,738,011

Up $874,755 (+8.1%) from 2018

Net Income

Down

-$626,885

Down $802,244 (-457%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth35th 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

2019

Assets$34,850,599
Liabilities$27,486,965
Net Assets$7,363,634
Open 2019 Filing

Operations Trend

Revenue Growth39th 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

2019

Revenue$11,111,126
Expenses$11,738,011
Net Income-$626,885
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$11,111,126
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$31,959,289$32,300,302▲ $341,013
Loans From Officers Directors$1,363,122$1,363,122→ $0
Savings and Temporary Cash Investments$637,920$807,093▲ $169,173
Pledges and Grants Receivable$524,475$625,893▲ $101,418
Cash and Non-Interest-Bearing Accounts$699,287$520,579▼ $178,708
Inventories for Sale or Use$168,288$171,621▲ $3,333
Accounts Receivable$155,010$57,262▼ $97,748
Prepaid Expenses and Deferred Charges$31,799$17,525▼ $14,274
Total Assets$34,615,664$34,850,599▲ $234,935
Other Assets Total$439,596$350,324▼ $89,272
Liabilities
Tax Exempt Bond Liabilities$21,400,000$20,337,500▼ $1,062,500
Other Liabilities$3,070,667$4,545,753▲ $1,475,086
Accounts Payable and Accrued Expenses$758,689$929,778▲ $171,089
Deferred Revenue$32,667$310,812▲ $278,145
Total Liabilities$26,625,145$27,486,965▲ $861,820
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,990,519$6,719,506▼ $1,271,013
Net Assets With Donor Restrictions-$644,128-
Total Net Assets Fund Balance$7,990,519$7,363,634▼ $626,885
Total Liabilities and Net Assets / Fund Balance$34,615,664$34,850,599▲ $234,935

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$24,103,543$5,164,600$29,268,143
Land$7,272,275-$7,272,275
Equipment$924,484$1,136,328$2,060,812
Other Assets Org$279,157--
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Beth ZeitlinDevelopment DirectorFT$150,853$150,853
Chris KincaidExecutive DirectorFT$135,000$135,000

Board Members and Trustees

NameTitle
Michael ShmerlingChairman
Bernard ParghDirector
Bill PurcellDirector
Bob MckownDirector
Charlotte Nesbitt LangfordDirector
Chris BrownDirector
Donald HolmesDirector
Faith OttDirector
Jim DaniellDirector
John HassenfeldDirector
John ZeiselDirector
Kim CampbellDirector
Lynn McpheetersDirector
Mary Kate MouserDirector
Paula LovellDirector
Phillip BillingtonDirector
Ryan MosesDirector
Saurabh SinhaDirector
Scott BurnsDirector
Steve MoranDirector
Susan FoxmanDirector
James PhillipsSecretarytreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,608,207
Program Service Revenue
$9,495,522
Investment Income
$7,397
Other Revenue
$0
All Other Contributions
$1,608,207
Change in Net Assets
$-626,885

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,111,126
Total Revenue per Audited Statements
$11,111,126
Total Revenue per Form 990
$11,111,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,797,628
Other Expenses$4,940,383
Total Fundraising Expense$489,395
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$5,155,596-$195,013$5,350,609
Interest-$1,426,863-$1,426,863
Depreciation Depletion$611,070$448,813$5,000$1,064,883
Other Employee Benefits$671,368-$36,166$707,534
Payroll Taxes$412,908-$25,213$438,121
All Other Expenses$377,092-$19,325$396,417
Occupancy$331,494--$331,494
Current Officers, Directors, Trustees, and Key Employees$135,000-$150,853$285,853
Other Expenses$123,626$37,377$36$123,662
Insurance$105,130$4,456-$109,586
Advertising$64,474-$1,544$66,018
Fees for Services Other$63,015-$1,901$64,916
Pension Plan Contributions$11,250-$4,261$15,511
Travel$9,949$122$3,272$13,343
Conferences and Meetings$118$174$2,808$3,100
Total Functional Expenses$9,330,811$1,917,805$489,395$11,738,011

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$11,738,011
Total Expenses per Audited Statements$11,738,011
Total Expenses per Form 990$11,738,011
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$3,276,829
Tenant Deposits$755,530
Derivative Financial Instrument$274,051
Resident Assistance Fund$239,343

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 35% controlled entity
No
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 nominal partnership interest in the management company that provides payroll and benefits services to the organization at cost.”

Management duties delegation Part VI line 3

“Xmi acquisition provides certain payroll and benefits 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
115 WOODMONT BLVD, NASHVILLE, TN 37205

Signing Officer

Name
Michael D Shmerling
Title
Chairman
Phone
6159973030
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Shmerling
Formed
2007
Legal Domicile
Tn
Voting Board Members
22
Independent Board Members
22
Employees
280
Volunteers
22

Preparer

Firm
Bellenfant Pllc
Address
2919 BERRY HILL DR, NASHVILLE, TN 37204
Preparer
John Bellenfant CPA
Phone
6153708700
Supplemental Narrative

Financial Statement Notes

Footnote for uncertain tax position under FIN 48 (Part X)

“The organization has evaluated its tax positions in accordance with the codification standard relating to accounting for uncertainty in income taxes. The organization believes that it has taken no uncertain tax positions.”

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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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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$34,850,599
Liabilities
$27,486,965
Net assets
$7,363,634
Revenue
$11,111,126
Expenses
$11,738,011
Net income
-$626,885
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