Civic Intelligence

Tennessee Immigrant and Refugee Rights Coalition

EIN 20-0121100 • 501(c)3 • Nashville, TN

Profile

To empower immigrants and refugees throughout tennessee to develop a unified voice, defend their rights, and create an atmosphere in which they are recognized as positive contributors to the state.

3310 Ezell RoadNashville, TN 37211

www.tnimmigrant.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.04x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.05x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

88th percentile

46%

Higher net margin than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

93rd percentile

67%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

70%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$9,540,114

Up $3,844,498 (+67%) from 2023

Liabilities

Up

$396,045

Up $181,328 (+84%) from 2023

Net Assets

Up

$9,144,069

Up $3,663,170 (+67%) from 2023

Revenue

Up

$7,891,819

Up $3,241,856 (+70%) from 2023

Expenses

Up

$4,228,649

Up $495,451 (+13%) from 2023

Net Income

Up

$3,663,170

Up $2,746,405 (+300%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $522,135Liabilities 2010: $332,620Net Assets 2010: $189,5152010Assets 2011: $504,215Liabilities 2011: $50,764Net Assets 2011: $453,4512011Assets 2012: $332,048Liabilities 2012: $47,398Net Assets 2012: $284,6502012Assets 2013: $169,903Liabilities 2013: $36,642Net Assets 2013: $133,2612013Assets 2014: $307,098Liabilities 2014: $40,102Net Assets 2014: $266,9962014Assets 2015: $400,955Liabilities 2015: $68,232Net Assets 2015: $332,7232015Assets 2016: $619,228Liabilities 2016: $136,912Net Assets 2016: $482,3162016Assets 2017: $983,216Liabilities 2017: $62,334Net Assets 2017: $920,8822017Assets 2018: $1,877,934Liabilities 2018: $371,768Net Assets 2018: $1,506,1662018Assets 2019: $3,075,569Liabilities 2019: $371,298Net Assets 2019: $2,704,2712019Assets 2020: $3,712,407Liabilities 2020: $44,750Net Assets 2020: $3,667,6572020Assets 2021: $4,288,701Liabilities 2021: $542,813Net Assets 2021: $3,745,8882021Assets 2022: $5,165,906Liabilities 2022: $593,136Net Assets 2022: $4,572,7702022Assets 2023: $5,695,616Liabilities 2023: $214,717Net Assets 2023: $5,480,8992023Assets 2024: $9,540,114Liabilities 2024: $396,045Net Assets 2024: $9,144,0692024

Highlighted filing

2024

Assets$9,540,114
Liabilities$396,045
Net Assets$9,144,069

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2010: $812,983Expenses 2010: $764,940Net Income 2010: $48,0432010Expenses 2011: $905,8732011Revenue 2012: $861,502Expenses 2012: $1,030,300Net Income 2012: -$168,7982012Revenue 2013: $843,495Expenses 2013: $994,884Net Income 2013: -$151,3892013Revenue 2014: $1,012,115Expenses 2014: $878,380Net Income 2014: $133,7352014Revenue 2015: $1,082,734Expenses 2015: $1,017,007Net Income 2015: $65,7272015Revenue 2016: $1,935,988Expenses 2016: $1,786,395Net Income 2016: $149,5932016Revenue 2017: $1,681,859Expenses 2017: $1,300,021Net Income 2017: $381,8382017Revenue 2018: $2,399,424Expenses 2018: $1,840,477Net Income 2018: $558,9472018Revenue 2019: $3,166,735Expenses 2019: $1,995,277Net Income 2019: $1,171,4582019Revenue 2020: $3,554,069Expenses 2020: $2,590,683Net Income 2020: $963,3862020Revenue 2021: $2,541,056Expenses 2021: $2,462,825Net Income 2021: $78,2312021Revenue 2022: $3,571,506Expenses 2022: $2,856,176Net Income 2022: $715,3302022Revenue 2023: $4,649,963Expenses 2023: $3,733,198Net Income 2023: $916,7652023Revenue 2024: $7,891,819Expenses 2024: $4,228,649Net Income 2024: $3,663,1702024

Highlighted filing

2024

Revenue$7,891,819
Expenses$4,228,649
Net Income$3,663,170

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.54$0.40$9.14$7.89$4.23$3.66
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.70$0.21$5.48$4.65$3.73$0.92
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.17$0.59$4.57$3.57$2.86$0.72
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$0.54$3.75$2.54$2.46$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$0.04$3.67$3.55$2.59$0.96
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.37$2.70$3.17$2.00$1.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.88$0.37$1.51$2.40$1.84$0.56
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.06$0.92$1.68$1.30$0.38
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.62$0.14$0.48$1.94$1.79$0.15
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.07$0.33$1.08$1.02$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.04$0.27$1.01$0.88$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.17$0.04$0.13$0.84$0.99$0.15
2012Summary only. Only limited summary data is available for this year.$0.33$0.05$0.28$0.86$1.03$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.05$0.45$0.91
2010Summary only. Only limited summary data is available for this year.$0.52$0.33$0.19$0.81$0.76$0.05
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$3,584,084
Mission and Program Overview

Mission

To empower immigrants and refugees throughout tennessee to develop a unified voice, defend their rights, and create an atmosphere in which they are recognized as positive contributors to the state.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,603,818$2,557,765▼ $46,053
Savings and Temporary Cash Investments$1,122,439$1,353,534▲ $231,095
Pledges and Grants Receivable$551,468$1,094,354▲ $542,886
Accounts Receivable$10,976$92,326▲ $81,350
Cash and Non-Interest-Bearing Accounts-$22,442-
Total Assets$4,288,701$5,165,906▲ $877,205
Other Assets Total-$45,485-
Liabilities
Mortgage Notes Payable Secured by Investment Property$500,000$300,000▼ $200,000
Other Liabilities$23,015$279,779▲ $256,764
Accounts Payable and Accrued Expenses$19,798$13,357▼ $6,441
Total Liabilities$542,813$593,136▲ $50,323
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,678,961$3,306,564▲ $627,603
Net Assets With Donor Restrictions$1,066,927$1,266,206▲ $199,279
Total Net Assets Fund Balance$3,745,888$4,572,770▲ $826,882
Total Liabilities and Net Assets / Fund Balance$4,288,701$5,165,906▲ $877,205

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,186,311$122,524$2,308,835
Land$326,007-$326,007
Equipment$45,447$10,614$56,061
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa Sherman-nikolausExecutive DiFT$106,322$9,434$115,756
Cara Doidge KilgoreSr OperationFT$60,256$8,660$68,916

Board Members and Trustees

NameTitle
Claudio MossePresident
Abdou KattihBoard Member
Berenice OlivaBoard Member
Chay SengkhounmanyBoard Member
Garrett CauseyBoard Member
Joda ThongnopnuaBoard Member
John AyellaBoard Member
Katherine Ledezma-sotoBoard Member
Priscilla Mounnho ShoganBoard Member
Safari MunyarungendoBoard Member
Sandra PitaBoard Member
Terri SchmidtBoard Member
Terry VoBoard Member
Tony KauffmanBoard Member
Abey LissaneVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$3,503,264
Program Service Revenue
$5,881
Investment Income
$0
Other Revenue
$62,361
All Other Contributions
$2,614,089
Change in Net Assets
$715,330

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,571,506
Revenue Not Reported on Form 990
$12,578
Total Revenue per Audited Statements
$3,584,084
Total Revenue per Form 990
$3,571,506
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,610,142
Other Expenses$650,337
Grants and Similar Amounts Paid$595,697
Total Fundraising Expense$169,401
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$715,410$322,731$70,839$1,108,980
Grants to Domestic Orgs$587,260--$587,260
Other Employee Benefits$148,124$66,821$14,667$229,612
Current Officers, Directors, Trustees, and Key Employees$107,461$48,476$10,640$166,577
Fees for Services Other$36,416$73,692$19,432$129,540
Payroll Taxes$67,719$30,549$6,705$104,973
Depreciation Depletion$74,537$15,041$5,635$95,213
Fees for Services Accounting$24,874$50,340$13,274$88,488
Office Expenses$25,929$43,476$3,336$72,741
Other Expenses$39,327$23,478$6,707$69,512
Occupancy$47,509$5,589$2,794$55,892
Travel$34,423$6,809$13,117$54,349
Information Technology$13,307$30,067$1,358$44,732
Advertising$23,650$1,114$149$24,913
Interest$12,713$1,496$748$14,957
Grants to Domestic Individuals$8,437--$8,437
Total Functional Expenses$1,967,096$719,679$169,401$2,856,176

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,868,752
Expenses per Audited Statements$2,856,176
Total Expenses per Form 990$2,856,176
Expenses Not Reported on Form 990$12,576
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Tirrc VotesNashville, TN501c4Support Org Programs$195,000
Justice for Our NeighborsNashville, TN501c3Support Org Programs$157,636
Siloam HealthNashville, TN501c3Support Org Programs$74,080
Api Middle TennesseeMashville, TN501c3Support Org Programs$50,000
Ethiopian Community Assoc NashvilleNashville, TN501c3Support Org Programs$20,000
Centro Hispano De East TennesseeNashville, TN501c3Support Org Programs$12,000
African Women Empowermt Comm KnoxKnoxville, TN501c3Support Org Programs$10,000
Solidarity Devlight Assoc (sodela)Knoxville, TN501c3Support Org Programs$9,000
Nashville Int Ctr for EnpowermentNashville, TN501c3Support Org Programs$8,500
La Paz De Dios IncChattanooga, TN501c3Support Org Programs$7,500
Greater Nashville Chinese AssocNashville, TN501c3Supportorg Programs$6,500
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$19,834
Fundraising Direct Expenses$12,578
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food Crawl$41,834$19,834$12,578$7,256
Total Events$41,834$19,834$12,578$7,256
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$199,548
Operating Lease Liabilities$45,956
Payroll Liabilities$34,275
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

The board nominates individuals and members vote for the nominees at the annual meeting. Other members may be added by the board during the year.

Form 990, Page 6, Part VI, Line 11B

The results of the audit and the completed form 990 are shared with the board finance/audit committee shortly after the audit is completed. The board finance/audit committee attends a meeting with the auditor to review audit report. The board finance/audit committee then reports to the full board at the next full board meeting.

Form 990, Page 6, Part VI, Line 12C

The policy is not systematically monitored, though any issues flagged in the past have been addressed by management.

Form 990, Page 6, Part VI, Line 15A

In summer 2022 tirrc hired frank parsons an outside consultant through the center for nonprofit management (cnm) to conduct a compensation review. A local and national market salary survey was completed for positions and recommendations were made for updating the current salary tiers/grades for the organization. The steps used for developing the report are outlined below in summary form. These steps included: step 1 - current compensation and job description review - current compensation levels and job descriptions were provided for all positions by the senior operations director and reviewed by cnm. Step 2 - survey best practices involving compensation. - utilizing the following surveys the consultant extracted data for the study: - guidestar 2021 nonprofit compensation report - the nonprofit times, 2021 nonprofit organizations compensation and benefits survey. Step 3 - update the salary tier/grade structure - based on the review cnm determined salary structure is competitive with local non-profits and recommended some changes to reflect the changes in market value and widen the salary tiers. Salary tier recommendations based on the study findings. As a result of the recommendations, the organization made changes to current salaries and salary tiers. Tirrc's board of directors determined that a salary study would be conducted every 2 years.

Form 990, Page 6, Part VI, Line 19

The governing documents are made available to the general public upon request.

Filing and Contact Details

Filer

Filer Name
Tennessee Immigrant and Refugee
EIN
20-0121100
Phone
6158330384
Address
3310 EZELL ROAD, NASHVILLE, TN 37211

Signing Officer

Name
Lisa Sherman-nikolaus
Title
Executive Director
Phone
6158330384
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Sherman-nikolaus
Formed
2003
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
15
Employees
61
Volunteers
137

Preparer

Firm
Blankenship CPA Group Pllc
Address
215 WARD CIRCLE, BRENTWOOD, TN 37027-2304
Preparer
Mike Dunn CPA
Phone
6153733771
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Prior period adjustments 111,550 rounding adjustment 2 total 111,552

Financial Statement Notes

Schedule D, Page 3, Part X

Us gaap requires the organization's management to evaluate tax positions taken by the organization and recognize a tax liability (or asset) if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The organization's management has analyzed the tax positions taken by the organization and has concluded that as of december 31, 2022 no uncertain positions have been taken or are expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The organization is no longer subject to audit by taxing jurisdictions for years prior to 2019.

Schedule D, Page 4, Part XI, Line 2D

Special event expenses 12,578

Schedule D, Page 4, Part XII, Line 2D

Special event expenses 12,578 rounding adjustment -2

Raw XML AppendixShowing 400 of 721 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.

Path#Value
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IRS990/ActivityOrMissionDesc0TO EMPOWER IMMIGRANTS AND REFUGEES THROUGHOUT TENNESSEE TO DEVELOP A UNIFIED VOICE, DEFEND THEIR RIGHTS, AND CREATE AN ATMOSPHERE IN WHICH THEY ARE RECOGNIZED AS POSITIVE CONTRIBUTORS TO THE STATE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENTS - FUNDRAISING 192,328 MERCHANDISE SALES 10,324 OTHER REVENUE 86,066 FEES FOR SERVICES 76,230
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