Form 990, Part VI, Section B, Line 11
“No review conducted prior to filing of form 990”
990 • Fiscal year 2013 • EIN 20-4172444
Scores are not available for this record yet.
Assets
Up$1,192,709
Up $15,972 (+1.4%) from 2012
Net Assets
Up$1,035,590
Up $100,889 (+11%) from 2012
Liabilities
Down$157,119
Down $84,917 (-35%) from 2012
Revenue
$747,567
No earlier filing loaded for comparison.
Expenses
Down$646,678
Down $40,924 (-6.0%) from 2012
Net Income
$100,889
No earlier filing loaded for comparison.
Common ground montgomery was organized to advance the ministry of our lord jesus christ on the west side of montgomery, alabama, as well as in various impoverished communities in montgomery.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $934,701 | $1,035,590 | ▲ $100,889 |
| Land, Buildings, and Equipment, Net | $930,141 | $891,888 | ▼ $38,253 |
| Cash and Non-Interest-Bearing Accounts | $151,246 | $218,439 | ▲ $67,193 |
| Other Notes and Loans Receivable, Net | $21,250 | $17,062 | ▼ $4,188 |
| Investments Other Securities | $9,679 | $0 | ▼ $9,679 |
| Prepaid Expenses and Deferred Charges | $1,048 | $1,397 | ▲ $349 |
| Receivables From Officers Etc | $778 | $778 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,176,737 | $1,192,709 | ▲ $15,972 |
| Other Assets Total | $62,595 | $63,145 | ▲ $550 |
| Liabilities | |||
| Unsecured Notes Loans Payable | $233,462 | $143,606 | ▼ $89,856 |
| Accounts Payable and Accrued Expenses | $8,574 | $13,513 | ▲ $4,939 |
| Total Liabilities | $242,036 | $157,119 | ▼ $84,917 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $934,701 | $1,035,590 | ▲ $100,889 |
| Total Liabilities and Net Assets / Fund Balance | $1,176,737 | $1,192,709 | ▲ $15,972 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $869,645 | $98,074 | $967,719 |
| Equipment | $14,693 | $34,971 | $49,664 |
| Other Land Buildings | $7,550 | $22,891 | $30,441 |
| Other Assets Org | $63,145 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Bryan Kelly | Executive Director | FT | $53,825 | $6,060 | $59,885 |
| Name | Title |
|---|---|
| Aaron Flemming | Director |
| Ben Blanchard | Director |
| Dg Markwell | Director |
| John Steiner Iii | Director |
| Ken Williams | Director |
| Rozelia Harris | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $380,037 |
| Other Expenses | $266,641 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $281,848 | - | - | $281,848 |
| Current Officers, Directors, Trustees, and Key Employees | $53,825 | - | - | $53,825 |
| Depreciation Depletion | - | $38,254 | - | $38,254 |
| Occupancy | - | $37,208 | - | $37,208 |
| Other Employee Benefits | $25,251 | - | - | $25,251 |
| Travel | $25,151 | - | - | $25,151 |
| Insurance | - | $20,060 | - | $20,060 |
| Payroll Taxes | $19,113 | - | - | $19,113 |
| Office Expenses | - | $18,511 | - | $18,511 |
| Fees for Services Accounting | - | $9,500 | - | $9,500 |
| Interest | - | $9,287 | - | $9,287 |
| Fees for Services Other | - | $4,633 | - | $4,633 |
| Other Expenses | $82,841 | $1,889 | - | $1,889 |
| Advertising | - | $614 | - | $614 |
| Total Functional Expenses | $488,029 | $158,649 | $0 | $646,678 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | $778 | $778 | → $0 |
“No review conducted prior to filing of form 990”
“Documents are available to the public upon request”
“The organization's board of directors engages a cpa to perform an audit and oversees the process.”
“Receivables, prepaid expenses, and debt were adjusted to reflect changes made after the original filing of the form 990. The overall effect of the adjustments is a decrease in income of $452.”
“The organization has adopted the provisions of fasb asc (accounting standards codification) no. 740, accounting for uncertainty in income taxes. As a result of the implementation of asc no. 740, the organization has not recognized any respective liability for unrecognized tax benefits as it has no known tax positions that would subject the organization to any material income tax exposure. The tax years that remain subject to examination are the periods beginning on january 1, 2010 and thereafter for all major tax jurisdictions.”
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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| IRS990/ActivityOrMissionDesc | 0 | COMMON GROUND MONTGOMERY WAS ORGANIZED TO ADVANCE THE MINISTRY OF OUR LORD JESUS CHRIST ON THE WEST SIDE OF MONTGOMERY, ALABAMA, AS WELL AS IN VARIOUS IMPOVERISHED COMMUNITIES IN MONTGOMERY. |
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| IRS990/BooksInCareOfDetail/USAddress/City | 0 | MONTGOMERY |
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| IRS990/Desc | 0 | COMMON GROUND MONTGOMERY PROVIDES SALARIES AND HEALTH INSURANCE BENEFITS TO EMPLOYEES IN EXCHANGE FOR THEIR TIME AND INVESTMENT IN THE COMMUNITY IN WHICH THE ORGANIZATION SERVES. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN STEINER III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BEN BLANCHARD |
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| IRS990/FormationYr | 0 | 2006 |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 565 |
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| IRS990/InvestmentInJointVentureInd | 0 | 0 |
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| IRS990/MissionDesc | 0 | COMMON GROUND MONTGOMERY WAS ORGANIZED TO ADVANCE THE MINISTRY OF OUR LORD JESUS CHRIST ON THE WEST SIDE OF MONTGOMERY, ALABAMA, AS WELL AS IN VARIOUS IMPOVERISHED COMMUNITIES IN MONTGOMERY. |
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| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | SOFTWARE FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS EXPENSES |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2659 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE ORGANIZATION OFFERS VARIOUS ACADEMIC, ARTS, SPORTS, MARTIAL ARTS, AND ENTREPRENEURIAL PROGRAMS AS WELL AS CHARACTER, SOCIAL, AND LIFE SKILLS TRAINING TO CHILDREN IN THE COMMUNITY. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE ORGANIZATION HOLDS SUMMER CAMPS FOR YOUTH AND CHILDREN. VOLUNTEERS ARE ENLISTED TO HELP WITH TRAINING AND ASSISTANCE TO SHARE THE GOSPEL OF JESUS CHRIST WITH STUDENTS. |
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| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 2659 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ALL OTHER PROGRAM EXPENSES ARE INCURRED IN ORDER TO CARRY OUT THE MISSION OF THE ORGANIZATION |
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| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 840769 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 4061308 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1508 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1508 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99900 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99890 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 4061308 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 743620 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 636180 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 813395 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1027344 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 840769 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 4061308 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 4065535 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2719 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 2719 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 869645 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 98074 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 967719 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 14693 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 34971 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 49664 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 63145 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | COMMNUNITY DEVELOPMENT PROPERTY |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 7550 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 22891 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 30441 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF FASB ASC (ACCOUNTING STANDARDS CODIFICATION) NO. 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. AS A RESULT OF THE IMPLEMENTATION OF ASC NO. 740, THE ORGANIZATION HAS NOT RECOGNIZED ANY RESPECTIVE LIABILITY FOR UNRECOGNIZED TAX BENEFITS AS IT HAS NO KNOWN TAX POSITIONS THAT WOULD SUBJECT THE ORGANIZATION TO ANY MATERIAL INCOME TAX EXPOSURE. THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION ARE THE PERIODS BEGINNING ON JANUARY 1, 2010 AND THEREAFTER FOR ALL MAJOR TAX JURISDICTIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 891888 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 63145 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 778 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | 1 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | 0 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | FOR EXECUTIVE DIRECTOR TO PURCHASE HOME |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 30000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | BRYAN KELLY |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | 1 |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 778 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NO REVIEW CONDUCTED PRIOR TO FILING OF FORM 990 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATION'S BOARD OF DIRECTORS ENGAGES A CPA TO PERFORM AN AUDIT AND OVERSEES THE PROCESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | RECEIVABLES, PREPAID EXPENSES, AND DEBT WERE ADJUSTED TO REFLECT CHANGES MADE AFTER THE ORIGINAL FILING OF THE FORM 990. THE OVERALL EFFECT OF THE ADJUSTMENTS IS A DECREASE IN INCOME OF $452. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART I, SECTION B - AMENDED RETURN |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1176737 |
| IRS990/TotalAssetsEOYAmt | 0 | 1192709 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1176737 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1192709 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 731362 |
| IRS990/TotalEmployeeCnt | 0 | 32 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 158649 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 488029 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 646678 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 242036 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 157119 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 242036 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 157119 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 934701 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1035590 |
| IRS990/TotalOtherCompensationAmt | 0 | 6060 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 25151 |
| IRS990/TotalOtherProgSrvcRevenueAmt | 0 | 12981 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 488029 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 6103 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 53825 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 565 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15640 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 747567 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 60 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1176737 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1192709 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 25151 |
| IRS990/TravelGrp/TotalAmt | 0 | 25151 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt | 0 | 233462 |
| IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt | 0 | 143606 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1 | 0 | 1516 MOBILE ROAD |
| IRS990/USAddress/City | 0 | MONTGOMERY |
| IRS990/USAddress/State | 0 | AL |
| IRS990/USAddress/ZIPCode | 0 | 36108 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.COMMONGROUNDMONTGOMERY.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BRYAN KELLY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3345935803 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-06-16 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | COMMON GROUND MONTGOMERY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | COMM |
| ReturnHeader/Filer/EIN | 0 | 204172444 |
| ReturnHeader/Filer/PhoneNum | 0 | 3345935803 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 1516 MOBILE ROAD |
| ReturnHeader/Filer/USAddress/City | 0 | MONTGOMERY |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.