Liabilities / Assets
33rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Tf Land Inc
EIN 26-1645416 • 501(c)3 • Troy, OH
Profile
To hold the land and building assets which house the daily operations of the troy foundation.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on the latest valid filing.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
28th percentile
Faster asset growth than 28% of similar nonprofits.
Revenue Growth
Score unavailable
A valid growth rate could not be computed from the available filing history.
Balance Sheet
Assets
Down$794,529
Down $37,335 (-4.5%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Down$794,529
Down $37,335 (-4.5%) from 2023
Revenue
Flat$0
Flat from 2023
Expenses
Down$37,335
Down $1,313 (-3.4%) from 2023
Net Income
Up-$37,335
Up $1,313 (+3.4%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
- Assets
- $794,529
- Liabilities
- $0
- Net assets
- $794,529
- Revenue
- $0
- Expenses
- $37,335
- Net income
- -$37,335
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 14, 2023
- Return Version
- 2022v5.0
- Gross Receipts
- $0
Mission and Program Overview
Mission
To hold the land and building assets which house the daily operations of the troy foundation.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $909,296 | $870,512 | ▼ $38,784 |
| Total Assets | $909,296 | $870,512 | ▼ $38,784 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $909,296 | $870,512 | ▼ $38,784 |
| Total Net Assets Fund Balance | $909,296 | $870,512 | ▼ $38,784 |
| Total Liabilities and Net Assets / Fund Balance | $909,296 | $870,512 | ▼ $38,784 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $816,734 | $573,199 | $1,389,933 |
| Equipment | $2,717 | $227,932 | $230,649 |
| Leasehold Improvements | $24,302 | $98,741 | $123,043 |
| Land | $26,759 | - | $26,759 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Joe Dickerson | Chair |
| Melissa Kleptz | Executive Director |
| Dave Fisher | Gov Bd/trustees Committee |
| Brent Black | Gov Bd |
| Craig Wise | Gov Bd |
| Dave Dippold | Gov Bd |
| Doug Lins | Gov Bd |
| Ed Purvis | Gov Bd |
| Susan Behm | Gov Bd |
| Tom Giere | Gov Bd |
| Kathy Kerber | Gov Bd/distribution Committee |
| William J Fulker | Secretary Gov Bd (nonvoting) |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-38,784
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $38,784 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | $38,784 | - | $38,784 |
| Total Functional Expenses | $0 | $38,784 | $0 | $38,784 |
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
- 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
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“The return preparer emails a copy of the form 990 to the finance officer, who forwards the return to the troy foundation's audit committee to review in detail before it is filed with the internal revenue service. After review, the return is sent to the board members prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Each year at its annual meeting, the organization's governing board, trustees committee and distribution committee receive a copy of the conflict-of-interest policy and are required to complete and submit the organization's conflict of interest statement to the executive director listing all potential conflicts that may occur throughout the year.”
Form 990, Part VI, Section B, Line 15
“The process for determining the executive director's and other key employees' salaries includes a review and approval process by the troy foundation's governing body along with the use of data in regards to comparable compensation for similarly qualified persons in functionally comparable positions as similarly situated organizations. Records with respect to deliberations and decisions regarding the compensation arrangement are maintained.”
Form 990, Part VI, Section C, Line 18
“The organization's form 990 is available upon request for the period of time as set forth in internal revenue code section 6104(d).”
Form 990, Part VI, Section C, Line 19
“The organization's financial statements, governing documents, and conflict of interest policy are available upon request for the same period of time as set forth in internal revenue code section 6104(d).”
Part VII
“Melissa kleptz is paid by the related organization, the troy foundation, for full time services provided to that organization. None of her salary is allocated to tf land, inc. As she devotes less than an hour per week on activities of this organization.”
Filing and Contact Details
Filer
- Filer Name
- Tf Land Inc
- EIN
- 26-1645416
- Phone
- 9373398935
- Address
- 216 W FRANKLIN ST, TROY, OH 45373-3234
Signing Officer
- Name
- Melissa Kleptz
- Title
- Executive Director
- Phone
- 9373398935
- Signed
- 2023-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Melissa Kleptz
- Formed
- 2005
- Legal Domicile
- Oh
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Rsm US Llp
- Address
- 6 S PATTERSON BLVD, DAYTON, OH 45402
- Preparer
- Karen O Crim
- Phone
- 9372980201
Supplemental Narrative
Additional Explanations
Form 990, Part IV, Lines 12A and 12B
“The organization's audited financial statements for the year ending december 31, 2022 are not issued as of the due date of this form 990. The organization expects its 2022 financial statements will be issued not later than deceember 31, 2023.”
FORM 990, PART XII, LINE 2C:
“The process by which the organization selects an independent accountant to conduct its audit has not changed since the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Income tax footnote from the december 31, 2022 consolidated audited financial statements: the foundation is exempt from income taxes under section 501(c)(3) of the internal revenue code. Management does not believe that the foundation conducts any activities subject to taxation as unrelated business income. In addition, management concluded that there are no uncertain tax positions that require adjustment to the financial statements. With few exceptions, the foundation's federal information returns are no longer subject to examination by the internal revenue service for years before 2019.”
Raw XML AppendixShowing 400 of 434 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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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INCOME TAX FOOTNOTE FROM THE DECEMBER 31, 2022 CONSOLIDATED AUDITED FINANCIAL STATEMENTS: THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT DOES NOT BELIEVE THAT THE FOUNDATION CONDUCTS ANY ACTIVITIES SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. IN ADDITION, MANAGEMENT CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE FOUNDATION'S FEDERAL INFORMATION RETURNS ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2019. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING DECEMBER 31, 2022 ARE NOT ISSUED AS OF THE DUE DATE OF THIS FORM 990. THE ORGANIZATION EXPECTS ITS 2022 FINANCIAL STATEMENTS WILL BE ISSUED NOT LATER THAN DECEEMBER 31, 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE RETURN PREPARER EMAILS A COPY OF THE FORM 990 TO THE FINANCE OFFICER, WHO FORWARDS THE RETURN TO THE TROY FOUNDATION'S AUDIT COMMITTEE TO REVIEW IN DETAIL BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. AFTER REVIEW, THE RETURN IS SENT TO THE BOARD MEMBERS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH YEAR AT ITS ANNUAL MEETING, THE ORGANIZATION'S GOVERNING BOARD, TRUSTEES COMMITTEE AND DISTRIBUTION COMMITTEE RECEIVE A COPY OF THE CONFLICT-OF-INTEREST POLICY AND ARE REQUIRED TO COMPLETE AND SUBMIT THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT TO THE EXECUTIVE DIRECTOR LISTING ALL POTENTIAL CONFLICTS THAT MAY OCCUR THROUGHOUT THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE PROCESS FOR DETERMINING THE EXECUTIVE DIRECTOR'S AND OTHER KEY EMPLOYEES' SALARIES INCLUDES A REVIEW AND APPROVAL PROCESS BY THE TROY FOUNDATION'S GOVERNING BODY ALONG WITH THE USE OF DATA IN REGARDS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AS SIMILARLY SITUATED ORGANIZATIONS. RECORDS WITH RESPECT TO DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT ARE MAINTAINED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S FORM 990 IS AVAILABLE UPON REQUEST FOR THE PERIOD OF TIME AS SET FORTH IN INTERNAL REVENUE CODE SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF TIME AS SET FORTH IN INTERNAL REVENUE CODE SECTION 6104(D). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | MELISSA KLEPTZ IS PAID BY THE RELATED ORGANIZATION, THE TROY FOUNDATION, FOR FULL TIME SERVICES PROVIDED TO THAT ORGANIZATION. NONE OF HER SALARY IS ALLOCATED TO TF LAND, INC. AS SHE DEVOTES LESS THAN AN HOUR PER WEEK ON ACTIVITIES OF THIS ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PROCESS BY WHICH THE ORGANIZATION SELECTS AN INDEPENDENT ACCOUNTANT TO CONDUCT ITS AUDIT HAS NOT CHANGED SINCE THE PRIOR YEAR. |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART VII |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
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