Civic Intelligence

The Gabriel Center for Servant-Leadership Inc

EIN 26-0813049 • 501(c)3 • Marietta, GA

Profile

Promoting the vision of servant-leadership and equipping individuals and organizations with the skills necessary to put it into practice through training: creating, producing, publishing and dissementating literature; and building and maintaining a physical facility, and to make distributions to or for the use of organizations exempt at the time under irc section 501(c)(3).

123 Church Street NE No 150Marietta, GA 30060

gabrielcenter.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.27x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

91st percentile

0.48x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-7.3%

Higher net margin than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

95th percentile

$62,709

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 38.9% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

36th percentile

-14%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

22nd percentile

-41%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$60,435

Down $9,991 (-14%) from 2014

Liabilities

Up

$76,629

Up $1,784 (+2.4%) from 2014

Net Assets

Down

-$16,194

Down $11,775 (-266%) from 2014

Revenue

Down

$161,247

Down $112,207 (-41%) from 2014

Expenses

Down

$173,023

Down $95,299 (-36%) from 2014

Net Income

Down

-$11,776

Down $16,908 (-329%) from 2014

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0-$50KAssets 2012: $72,114Liabilities 2012: $72,789Net Assets 2012: -$6752012Assets 2013: $64,970Liabilities 2013: $74,521Net Assets 2013: -$9,5512013Assets 2014: $70,426Liabilities 2014: $74,845Net Assets 2014: -$4,4192014Assets 2015: $60,435Liabilities 2015: $76,629Net Assets 2015: -$16,1942015

Highlighted filing

2015

Assets$60,435
Liabilities$76,629
Net Assets-$16,194

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2012: $209,8712012Expenses 2013: $321,9312013Revenue 2014: $273,454Expenses 2014: $268,322Net Income 2014: $5,1322014Revenue 2015: $161,247Expenses 2015: $173,023Net Income 2015: -$11,7762015

Highlighted filing

2015

Revenue$161,247
Expenses$173,023
Net Income-$11,776

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 23, 2015
Return Version
2014v5.0
Gross Receipts
$161,247
Mission and Program Overview

Mission

Promoting the vision of servant-leadership and equipping individuals and organizations with the skills necessary to put it into practice through training: creating, producing, publishing and dissementating literature; and building and maintaining a physical facility, and to make distributions to or for the use of organizations exempt at the time under irc section 501(c)(3).

Promoting the vision of servant-leadership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$74,679$76,439▲ $1,760
Intangible Assets$33,524$33,524→ $0
Prepaid Expenses and Deferred Charges$21,634$20,968▼ $666
Cash and Non-Interest-Bearing Accounts$13,655$4,612▼ $9,043
Land, Buildings, and Equipment, Net$1,514$1,006▼ $508
Accounts Receivable$99$325▲ $226
Total Assets$70,426$60,435▼ $9,991
Liabilities
Accounts Payable and Accrued Expenses$166$190▲ $24
Total Liabilities$74,845$76,629▲ $1,784
Net Assets / Fund Balance
Unrestricted Net Assets$-4,419$-16,194▼ $11,775
Total Net Assets Fund Balance$-4,419$-16,194▼ $11,775
Total Liabilities and Net Assets / Fund Balance$70,426$60,435▼ $9,991

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,006$4,177$5,183
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark E ElberfeldPresidentFT$62,709$62,709
Katherine a ElberfeldTreasurerPT$34,025$34,025

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$148,485
Program Service Revenue
$12,762
Investment Income
$0
Other Revenue
$0
All Other Contributions
$148,485
Change in Net Assets
$-11,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$109,721
Other Expenses$63,302
Total Fundraising Expense$13,429
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$42,964$48,037$5,733$96,734
Fees for Services Other$6,444$11,456$5,530$23,430
Occupancy$4,734$8,608$894$14,236
Fees for Services Accounting-$10,946-$10,946
Payroll Taxes$2,612$4,878$470$7,960
Office Expenses$2,588$3,394$237$6,219
Other Salaries and Wages-$5,027-$5,027
Insurance$1,288$1,459$213$2,960
Interest-$1,760-$1,760
Travel$594-$268$862
Conferences and Meetings$163$403$59$625
Advertising$610--$610
Information Technology$84$469-$553
Depreciation Depletion$208$275$25$508
Other Expenses-$349-$349
Fees for Services Legal-$244-$244
Total Functional Expenses$62,289$97,305$13,429$173,023
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Mark B ElberfeldSon of the Treasurer, Founder & Board Member.Staff Member With Salary Based on Comparable Data Which Is Reviewed and Approved by the Independent Board of Directors.No$62,709
Katherine a ElberfeldMother of the PresidentStaff Member With Salary Based on Comparable Data Which Is Reviewed and Approved by the Independent Board of Directors.No$34,025

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$74,679$76,439▲ $1,760
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Katherine a. Elberfeld and mark b. Elberfeld - family relationship.

Form 990, Part VI, Section B, Line 11

Gabriel center provides financial information and responses to form 990 questions to the return preparer. A preliminary draft return is prepared along with any additional questions identified. The president and other designated individuals review the preliminary draft and provide any additional information and/or modifications. After necessary edits are made by the return preparer and final approval is obtained from the designated individual a final return is provided for dissemination. The full board may not receive a copy of the form 990 prior to submission.

Form 990, Part VI, Section B, Line 12C

Each board member is responsible for disclosing any potential conflicts to the board. When conflicts exist that board member is not permitted to vote on the renumeration or other terms and conditions of the transaction.

Form 990, Part VI, Section B, Line 15

Compensation is determined annually as part of the budget process.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
The Gabriel Center for Servant-leadership Inc
EIN
26-0813049
Phone
6782132750
Address
123 CHURCH STREET NE NO 150, MARIETTA, GA 30060

Signing Officer

Name
Mark B Elberfeld
Title
President
Phone
6782132750
Signed
2015-11-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark B Elberfeld
Formed
2007
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
3
Employees
4
Volunteers
0

Preparer

Firm
The Lewis CPA Firm Inc
Address
115 PERIMETER CTR PL NE STE 435, ATLANTA, GA 30346-1275
Preparer
Gloria S Lewis CPA
Phone
6789909082
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Marketing: program service expenses 5,986. Management and general expenses 0. Fundraising expenses 4,634. Total expenses 10,620. Administrative: program service expenses 458. Management and general expenses 11,456. Fundraising expenses 896. Total expenses 12,810.

FORM 990, PART XI, LINE 9:

ROUNDING 1.

Raw XML AppendixShowing 400 of 419 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/Total509Grp/CurrentTaxYearMinus2YearsAmt0313055
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0224783
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0245774
IRS990ScheduleA/Total509Grp/TotalAmt01218313
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0161247
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0273454
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0313055
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0224783
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0245774
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01218313
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01006
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04177
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05183
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01006
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0KATHERINE A ELBERFELD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MARK B ELBERFELD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0MOTHER OF THE PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SON OF THE TREASURER, FOUNDER & BOARD MEMBER.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt034025
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt162709
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0STAFF MEMBER WITH SALARY BASED ON COMPARABLE DATA WHICH IS REVIEWED AND APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1STAFF MEMBER WITH SALARY BASED ON COMPARABLE DATA WHICH IS REVIEWED AND APPROVED BY THE INDEPENDENT BOARD OF DIRECTORS.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt076439
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0START UP CAPITAL FOR THE GABRIEL CENTER AS PER FORM 1023
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt063400
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0KATHERINE A ELBERFELD
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER/OFFICER AND EMPLOYEE.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt076439
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KATHERINE A. ELBERFELD AND MARK B. ELBERFELD - FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GABRIEL CENTER PROVIDES FINANCIAL INFORMATION AND RESPONSES TO FORM 990 QUESTIONS TO THE RETURN PREPARER. A PRELIMINARY DRAFT RETURN IS PREPARED ALONG WITH ANY ADDITIONAL QUESTIONS IDENTIFIED. THE PRESIDENT AND OTHER DESIGNATED INDIVIDUALS REVIEW THE PRELIMINARY DRAFT AND PROVIDE ANY ADDITIONAL INFORMATION AND/OR MODIFICATIONS. AFTER NECESSARY EDITS ARE MADE BY THE RETURN PREPARER AND FINAL APPROVAL IS OBTAINED FROM THE DESIGNATED INDIVIDUAL A FINAL RETURN IS PROVIDED FOR DISSEMINATION. THE FULL BOARD MAY NOT RECEIVE A COPY OF THE FORM 990 PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH BOARD MEMBER IS RESPONSIBLE FOR DISCLOSING ANY POTENTIAL CONFLICTS TO THE BOARD. WHEN CONFLICTS EXIST THAT BOARD MEMBER IS NOT PERMITTED TO VOTE ON THE RENUMERATION OR OTHER TERMS AND CONDITIONS OF THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS DETERMINED ANNUALLY AS PART OF THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MARKETING: PROGRAM SERVICE EXPENSES 5,986. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 4,634. TOTAL EXPENSES 10,620. ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 458. MANAGEMENT AND GENERAL EXPENSES 11,456. FUNDRAISING EXPENSES 896. TOTAL EXPENSES 12,810.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 1.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt070426
IRS990/TotalAssetsEOYAmt060435
IRS990/TotalAssetsGrp/BOYAmt070426
IRS990/TotalAssetsGrp/EOYAmt060435
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0148485
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt013429
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt097305
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt062289
IRS990/TotalFunctionalExpensesGrp/TotalAmt0173023
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074845
IRS990/TotalLiabilitiesEOYAmt076629
IRS990/TotalLiabilitiesGrp/BOYAmt074845
IRS990/TotalLiabilitiesGrp/EOYAmt076629
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-4419
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-16194
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt062289
IRS990/TotalProgramServiceRevenueAmt012762
IRS990/TotalReportableCompFromOrgAmt096734
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012762
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0161247
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt070426
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060435
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0268
IRS990/TravelGrp/ProgramServicesAmt0594
IRS990/TravelGrp/TotalAmt0862
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-4419
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-16194
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0123 CHURCH STREET NE NO 150
IRS990/USAddress/CityNm0MARIETTA
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030060
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0GABRIELCENTER.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK B ELBERFELD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06782132750
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE GABRIEL CENTER FOR SERVANT-LEADERSHIP INC
ReturnHeader/Filer/BusinessNameControlTxt0GABR
ReturnHeader/Filer/EIN0260813049

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