Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Gate City Company
EIN 26-0706165 • 501(c)3 • Greensboro, NC
Profile
This organization is a supporting organization of community foundation of greater greensboro.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
62nd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
99th percentile
Higher top officer pay than 99% of similar nonprofits.
Top officer pay equals 84264.5% of source-year revenue.
Asset Growth
10th percentile
Faster asset growth than 10% of similar nonprofits.
Revenue Growth
24th percentile
Faster revenue growth than 24% of similar nonprofits.
Balance Sheet
Assets
Down$0
Down $79,629 (-100%) from 2013
Liabilities
Flat$0
Flat from 2013
Net Assets
Down$0
Down $79,629 (-100%) from 2013
Revenue
Down$259
Down $145 (-36%) from 2013
Expenses
Up$79,888
Up $78,486 (+5598%) from 2013
Net Income
Down-$79,629
Down $78,631 (-7879%) from 2013
Trend Graphs
Filings
Most recent year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $0
- Liabilities
- $0
- Net assets
- $0
- Revenue
- $259
- Expenses
- $79,888
- Net income
- -$79,629
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- Aug 12, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $259
Mission and Program Overview
Mission
This organization is a supporting organization of community foundation of greater greensboro.
Supports the community foundation of grtr greensboro with a focus on neighborhood vitality
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $79,629 | - | - |
| Total Assets | $79,629 | $0 | ▼ $79,629 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $79,629 | $0 | ▼ $79,629 |
| Total Net Assets Fund Balance | $79,629 | $0 | ▼ $79,629 |
| Total Liabilities and Net Assets / Fund Balance | $79,629 | $0 | ▼ $79,629 |
Compensation and Service Providers
Employees
| Name | Title | Other | Total |
|---|---|---|---|
| JACQUELINE O'CONNELL | Assistant Treasurer | $143,315 | $143,315 |
Board Members and Trustees
| Name | Title |
|---|---|
| Yolanda Leacraft | Chair |
| Cornelius Cc Lamberth | Vice Chair |
| Andrew Scott | Director |
| Dr Benjamin Uwakweh | Director |
| Elaine Ostrowski | Director |
| Eunice Dudley | Director |
| Gary Paul Kane | Director |
| Jan Malone | Director |
| Susan Schwartz | Director |
| H Walker Sanders | Assistant Secretary & CEO |
| Paul Gilmer | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $259
- Other Revenue
- $0
- Change in Net Assets
- $-79,629
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $78,538 |
| Other Expenses | $1,350 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $78,538 | - | - | $78,538 |
| Fees for Services Accounting | - | $1,150 | - | $1,150 |
| Fees for Services Management | $200 | - | - | $200 |
| Total Functional Expenses | $78,738 | $1,150 | $0 | $79,888 |
International Activity
Grant and Assistance Recipients
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Community Foundation of Greater Greensboro Inc | Greensboro, NC | 501(c)(3) | Transfer of Net Assets | $78,538 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“Community foundation of greater greensboro, inc. Is the sole member of gate city company.”
Form 990, Part VI, Section A, Line 7A
“The community foundation of greater greensboro board of directors appoints all members of the gate city company board of directors.”
Form 990, Part VI, Section A, Line 8B
“There are no committees with authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11
“The finance committee of community foundation of greater greensboro, comprised of accounting and financial professionals, will review a draft 990 and will report any concerns to gate city company's board. All board members will be provided with a draft before filing.”
Form 990, Part VI, Section B, Line 12C
“Annually, board members acknowledge, in writing, their adherence to the conflict of interest policy. Each individual lists significant civic, financial, and business relationships for themselves and spouse. The list is summarized, reviewed, and discussed as necessary. Any duality or possible conflict of interest on the part of any member of the board of directors or the staff shall be disclosed to the other members of the board and made a matter of record as soon as the issues in question are raised and a possible conflict is known. That person shall not vote on such matter and shall not attempt to exert personal influence in connection therewith.”
Form 990, Part VI, Section B, Line 15
“The organization has no full-time employees. Key personnel in support of the organization are employees of the community foundation of greater greensboro ("cfgg") and are subject to compensation, classification and all other personnel policies of cfgg. Cfgg periodically reviews its classification and compensation structure to ensure reasonableness.”
Form 990, Part VI, Section C, Line 19
“The organization's governing documents, conflict of interest policy, and financial statements are available upon request and on the community foundation of greater greensboro's website.”
Filing and Contact Details
Filer
- Filer Name
- Gate City Company
- EIN
- 26-0706165
- Phone
- 3363799100
- Address
- 330 SOUTH GREENE STREET NO 100, GREENSBORO, NC 27401-2659
Signing Officer
- Name
- H Walker Sanders
- Title
- Assistant Secretary & CEO
- Phone
- 3363799100
- Signed
- 2015-08-12
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Yolanda Leacraft
- Formed
- 2007
- Legal Domicile
- Nc
- Voting Board Members
- 12
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Cherry Bekaert Llp
- Address
- 1111 METROPOLITAN AVE STE 1000, CHARLOTTE, NC 28204
- Preparer
- Janice a Ratica
- Phone
- 7043771678
Supplemental Narrative
Financial Statement Notes
PART X, LINE 2:
“It is the organization's policy to evaluate all tax positions to identify any that may be considered uncertain. All identified material tax positions are assessed and measured by a "more-likely-than-not" threshold to determine if the tax position is uncertain and the impact, if any, the effect of the uncertain tax position may have on the combined financial statements. No material uncertain tax positions were identified during 2014 and 2013.”
Raw XML AppendixShowing 400 of 472 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.
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO INC |
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| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | IT IS THE ORGANIZATION'S POLICY TO EVALUATE ALL TAX POSITIONS TO IDENTIFY ANY THAT MAY BE CONSIDERED UNCERTAIN. ALL IDENTIFIED MATERIAL TAX POSITIONS ARE ASSESSED AND MEASURED BY A "MORE-LIKELY-THAN-NOT" THRESHOLD TO DETERMINE IF THE TAX POSITION IS UNCERTAIN AND THE IMPACT, IF ANY, THE EFFECT OF THE UNCERTAIN TAX POSITION MAY HAVE ON THE COMBINED FINANCIAL STATEMENTS. NO MATERIAL UNCERTAIN TAX POSITIONS WERE IDENTIFIED DURING 2014 AND 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
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| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO INC |
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| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 330 SOUTH GREENE STREET SUITE 100 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | GREENSBORO |
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| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | A GRANT WAS MADE TO COMMUNITY FOUNDATION OF GREATER GREENSBORO, OF WHICH THE FILING ORGANIZATION IS A TYPE 1 SUPPORTING ORGANIZATION. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
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| IRS990ScheduleN/DirectorOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH BALANCE AFTER ALL LIABILITIES PAID |
| IRS990ScheduleN/DispositionOfAssetsDetail/BusinessName/BusinessNameLine1Txt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO INC |
| IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt | 0 | 2014-09-30 |
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| IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 78538 |
| IRS990ScheduleN/DispositionOfAssetsDetail/IRCSectionTxt | 0 | 501(C)(3) |
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| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 330 S GREENE STREET SUITE 10 |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/CityNm | 0 | GREENSBORO |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990ScheduleN/DispositionOfAssetsDetail/USAddress/ZIPCd | 0 | 274012659 |
| IRS990ScheduleN/EmployeeOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/OwnerOfSuccessor2Ind | 0 | 0 |
| IRS990ScheduleN/ReceiveCompensation2Ind | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO, INC. IS THE SOLE MEMBER OF GATE CITY COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE COMMUNITY FOUNDATION OF GREATER GREENSBORO BOARD OF DIRECTORS APPOINTS ALL MEMBERS OF THE GATE CITY COMPANY BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FINANCE COMMITTEE OF COMMUNITY FOUNDATION OF GREATER GREENSBORO, COMPRISED OF ACCOUNTING AND FINANCIAL PROFESSIONALS, WILL REVIEW A DRAFT 990 AND WILL REPORT ANY CONCERNS TO GATE CITY COMPANY'S BOARD. ALL BOARD MEMBERS WILL BE PROVIDED WITH A DRAFT BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANNUALLY, BOARD MEMBERS ACKNOWLEDGE, IN WRITING, THEIR ADHERENCE TO THE CONFLICT OF INTEREST POLICY. EACH INDIVIDUAL LISTS SIGNIFICANT CIVIC, FINANCIAL, AND BUSINESS RELATIONSHIPS FOR THEMSELVES AND SPOUSE. THE LIST IS SUMMARIZED, REVIEWED, AND DISCUSSED AS NECESSARY. ANY DUALITY OR POSSIBLE CONFLICT OF INTEREST ON THE PART OF ANY MEMBER OF THE BOARD OF DIRECTORS OR THE STAFF SHALL BE DISCLOSED TO THE OTHER MEMBERS OF THE BOARD AND MADE A MATTER OF RECORD AS SOON AS THE ISSUES IN QUESTION ARE RAISED AND A POSSIBLE CONFLICT IS KNOWN. THAT PERSON SHALL NOT VOTE ON SUCH MATTER AND SHALL NOT ATTEMPT TO EXERT PERSONAL INFLUENCE IN CONNECTION THEREWITH. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION HAS NO FULL-TIME EMPLOYEES. KEY PERSONNEL IN SUPPORT OF THE ORGANIZATION ARE EMPLOYEES OF THE COMMUNITY FOUNDATION OF GREATER GREENSBORO ("CFGG") AND ARE SUBJECT TO COMPENSATION, CLASSIFICATION AND ALL OTHER PERSONNEL POLICIES OF CFGG. CFGG PERIODICALLY REVIEWS ITS CLASSIFICATION AND COMPENSATION STRUCTURE TO ENSURE REASONABLENESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AND ON THE COMMUNITY FOUNDATION OF GREATER GREENSBORO'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | COMMUNITY FOUNDATION OF GREATER GREENSBORO INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | STANLEY & DOROTHY FRANK FAMILY FOUNDATION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | COMMUNITY FOUNDATION REAL ESTATE MANAGEMENT FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 561380249 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 566513308 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 562035757 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)(3) |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | COMMUNITY BETTERMENT |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | GRANTS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | TO ADMINISTER CHARITABLE FUNDS RELATING TO REAL PROPERTY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | LINE 11A, I |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 2 | LINE 11A, I |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 330 SOUTH GREENE STREET SUITE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 330 SOUTH GREENE STREET SUITE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 2 | 330 SOUTH GREENE STREET SUITE 100 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | GREENSBORO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | GREENSBORO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 2 | GREENSBORO |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 2 | NC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 274012659 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 274012659 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 2 | 274012659 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | 0 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 78538 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | CASH PAID |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | COMMUNITY FOUNDATION OF GREATER GREENSBORO |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | B |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | 0 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
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