Civic Intelligence

The Raining Season

990 • Fiscal year 2018 • EIN 26-2443024

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

PO Box 997Spring Hill, TN 37174

(615) 373-2800

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

17th percentile

0.00x

Higher debt load relative to revenue than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

64th percentile

8.8%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$30,000

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.9% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

87th percentile

33%

Faster asset growth than 87% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-8.7%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$371,735

Up $91,618 (+33%) from 2017

Net Assets

Up

$369,264

Up $91,964 (+33%) from 2017

Liabilities

Down

$2,471

Down $346 (-12%) from 2017

Revenue

Down

$1,041,669

Down $99,343 (-8.7%) from 2017

Expenses

Down

$949,705

Down $79,396 (-7.7%) from 2017

Net Income

Down

$91,964

Down $19,947 (-18%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $159,207Liabilities 2012: $0Net Assets 2012: $159,2072012Assets 2013: $144,394Liabilities 2013: $2,676Net Assets 2013: $141,7182013Assets 2014: $280,710Liabilities 2014: $2,347Net Assets 2014: $278,3632014Assets 2015: $190,883Liabilities 2015: $3,736Net Assets 2015: $187,1472015Assets 2016: $169,182Liabilities 2016: $3,790Net Assets 2016: $165,3922016Assets 2017: $280,117Liabilities 2017: $2,817Net Assets 2017: $277,3002017Assets 2018: $371,735Liabilities 2018: $2,471Net Assets 2018: $369,2642018Assets 2019: $249,446Liabilities 2019: $1,936Net Assets 2019: $247,5102019Assets 2020: $287,337Liabilities 2020: $1,925Net Assets 2020: $285,4122020Assets 2021: $429,460Liabilities 2021: $5,920Net Assets 2021: $423,5402021Assets 2022: $369,882Liabilities 2022: $4,945Net Assets 2022: $364,9372022Assets 2023: $603,521Liabilities 2023: $6,630Net Assets 2023: $596,8912023Assets 2024: $311,173Liabilities 2024: $4,521Net Assets 2024: $306,6522024

Highlighted filing

2018

Assets$371,735
Liabilities$2,471
Net Assets$369,264

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $1,022,2732012Revenue 2013: $992,941Expenses 2013: $1,010,430Net Income 2013: -$17,4892013Revenue 2014: $845,208Expenses 2014: $708,563Net Income 2014: $136,6452014Revenue 2015: $651,730Expenses 2015: $742,946Net Income 2015: -$91,2162015Revenue 2016: $812,969Expenses 2016: $832,191Net Income 2016: -$19,2222016Revenue 2017: $1,141,012Expenses 2017: $1,029,101Net Income 2017: $111,9112017Revenue 2018: $1,041,669Expenses 2018: $949,705Net Income 2018: $91,9642018Revenue 2019: $735,484Expenses 2019: $857,238Net Income 2019: -$121,7542019Revenue 2020: $571,376Expenses 2020: $533,474Net Income 2020: $37,9022020Revenue 2021: $560,327Expenses 2021: $422,199Net Income 2021: $138,1282021Revenue 2022: $563,662Expenses 2022: $609,800Net Income 2022: -$46,1382022Revenue 2023: $777,756Expenses 2023: $545,802Net Income 2023: $231,9542023Revenue 2024: $492,172Expenses 2024: $782,411Net Income 2024: -$290,2392024

Highlighted filing

2018

Revenue$1,041,669
Expenses$949,705
Net Income$91,964
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$1,054,201
Mission and Program Overview

Mission

To provide a hopeful warm future to orphaned children and impoverished families in sierra leone, west africa through meeting basic necessities that include housing, nourishment and education.

To provide a hopeful warm future to orphaned children and impoverished families in sierra leone, west africa through meeting basic necessities that include housing, nourishment and eduction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$280,117$371,735▲ $91,618
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$280,117$371,735▲ $91,618
Liabilities
Other Liabilities$2,817$2,471▼ $346
Total Liabilities$2,817$2,471▼ $346
Net Assets / Fund Balance
Temporarily Rstr Net Assets$218,000$210,829▼ $7,171
Unrestricted Net Assets$59,300$158,435▲ $99,135
Total Net Assets Fund Balance$277,300$369,264▲ $91,964
Total Liabilities and Net Assets / Fund Balance$280,117$371,735▲ $91,618

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$10,233$10,233
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Fran PyleExec Director/chairmanFT$30,000$30,000

Board Members and Trustees

NameTitle
Aubry BenceBoard Member
Jason JonesBoard Member
Jeff MillerBoard Member
Matt PearsonBoard Member
Megan GarrettBoard Member
Sheri BarnettBoard Member/secty
Matt HardingBoard Member/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$1,038,870
Program Service Revenue
$0
Investment Income
$103
Other Revenue
$2,696
All Other Contributions
$1,037,595
Change in Net Assets
$91,964

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,054,201
Revenue Not Reported on Financial Statements
$-12,532
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-12,532
Total Revenue per Audited Statements
$1,054,201
Total Revenue per Form 990
$1,041,669
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$547,614
Other Expenses$238,589
Salaries, Compensation, and Employee Benefits$163,502
Total Fundraising Expense$49,426
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$547,614--$547,614
Travel$191,097$7,340-$198,437
Other Salaries and Wages$80,959$5,320$35,607$121,886
Current Officers, Directors, Trustees, and Key Employees$9,990$9,990$10,020$30,000
Other Expenses$19,684$1,396-$21,080
Payroll Taxes$6,955$1,171$3,490$11,616
Fees for Services Accounting-$7,524-$7,524
Office Expenses$34$6,938-$6,972
Occupancy$2,400--$2,400
Insurance-$1,774-$1,774
Advertising-$93$309$402
Total Functional Expenses$858,733$41,546$49,426$949,705

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$962,237
Expenses per Audited Statements$949,705
Total Expenses per Form 990$949,705
Expenses Not Reported on Form 990$12,532
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
1
Employees
1
Spending
$547,614

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Sub-saharan AfricaProgram ServicesOrphanage11$547,614
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,158
Fundraising Direct Expenses$12,532
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,460
Credit Card Payable$1,011
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 990 is reviewed by the treasurer and finance committees and distributed to the board for review and comment.

Form 990, Part VI, Section C, Line 19

Upon request, a copy of the governing document, conflict of interest policy documents and financial statements will be provided to the requestor.

Filing and Contact Details

Filer

Filer Name
The Raining Season
EIN
26-2443024
Phone
6153732800
Address
PO BOX 997, SPRING HILL, TN 37174

Signing Officer

Name
Matt Harding
Title
Board Member/treasurer
Phone
6153732800
Signed
2019-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matt Harding
Formed
2009
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
7
Employees
7
Volunteers
15

Preparer

Firm
Puryear & Noonan Cpas
Address
40 BURTON HILLS BLVD STE 170, NASHVILLE, TN 37215
Preparer
Michael Mckerley CPA
Phone
6152960500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization follows the guidance in asc 740 on accounting for uncertainty in income taxes (formerly fin 48). For all tax positions taken by the organization, management believes it is clear that the likelihood is greater than 50 percent that the full amount of the tax positions taken will be ultimately realized. The organization incurred no interest or penalties during the year ended december 31, 2017.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Direct event expenses -12,532.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Direct event expenses 12,532.

Raw XML AppendixShowing 400 of 433 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/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt098
IRS990ScheduleA/OtherIncome170Grp/TotalAmt07422
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98290
IRS990ScheduleA/PublicSupportPY170Pct00.99550
IRS990ScheduleA/PublicSupportTotal170Amt04454116
IRS990ScheduleA/SubstantialContributorsTotAmt069812
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01038870
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01143531
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0820399
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0677409
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0843719
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04523928
IRS990ScheduleA/TotalSupportAmt04531543
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/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010233
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010233
IRS990ScheduleD/ExpensesNotReportedAmt012532
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0949705
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt012532
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01011
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11460
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PAYROLL LIABILITIES
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-12532
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-12532
IRS990ScheduleD/RevenueSubtotalAmt01054201
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION FOLLOWS THE GUIDANCE IN ASC 740 ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FORMERLY FIN 48). FOR ALL TAX POSITIONS TAKEN BY THE ORGANIZATION, MANAGEMENT BELIEVES IT IS CLEAR THAT THE LIKELIHOOD IS GREATER THAN 50 PERCENT THAT THE FULL AMOUNT OF THE TAX POSITIONS TAKEN WILL BE ULTIMATELY REALIZED. THE ORGANIZATION INCURRED NO INTEREST OR PENALTIES DURING THE YEAR ENDED DECEMBER 31, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EVENT EXPENSES -12,532.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT EVENT EXPENSES 12,532.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0949705
IRS990ScheduleD/TotalLiabilityAmt02471
IRS990ScheduleD/TotalRevenuePerForm990Amt01041669
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01054201
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0962237
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0547614
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0ORPHANAGE
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0PROGRAM SERVICES
IRS990ScheduleF/BoycottCountriesInd00
IRS990ScheduleF/ContinuationSpentAmt00
IRS990ScheduleF/ContinuationTotalEmployeeCnt00
IRS990ScheduleF/ContinuationTotalOfficeCnt00
IRS990ScheduleF/ForeignCorpOwnershipInd00
IRS990ScheduleF/ForeignPartnershipInd00
IRS990ScheduleF/GrantRecordsMaintainedInd01
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/CashGrantAmt0547614
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/MannerOfCashDisbursementTxt0WIRE
IRS990ScheduleF/GrantsToOrgOutsideUSGrp/RegionTxt0SUB-SAHARAN AFRICA
IRS990ScheduleF/InterestInForeignTrustInd00
IRS990ScheduleF/PassiveForeignInvestmestCoInd00
IRS990ScheduleF/SubtotalEmployeesCnt01
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0547614
IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A WRITTEN FINANCIAL POLICY IN PLACE IN WHICH ALL THE PROCEDURES FOR EXPENDITURES ARE LAID OUT. ALL EXPENDITURES NEED TO BE APPROVED BY 3 PEOPLE AND THERE IS A VERIFICATION PROCESS ONCE THE EXPENDITURE IS MADE.
IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleF/TotalEmployeeCnt01
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0547614
IRS990ScheduleF/TransferToForeignCorpInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE TREASURER AND FINANCE COMMITTEES AND DISTRIBUTED TO THE BOARD FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST, A COPY OF THE GOVERNING DOCUMENT, CONFLICT OF INTEREST POLICY DOCUMENTS AND FINANCIAL STATEMENTS WILL BE PROVIDED TO THE REQUESTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0218000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0210829
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0280117
IRS990/TotalAssetsEOYAmt0371735
IRS990/TotalAssetsGrp/BOYAmt0280117
IRS990/TotalAssetsGrp/EOYAmt0371735
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01038870
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt049426
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041546
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0858733
IRS990/TotalFunctionalExpensesGrp/TotalAmt0949705
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02817
IRS990/TotalLiabilitiesEOYAmt02471
IRS990/TotalLiabilitiesGrp/BOYAmt02817
IRS990/TotalLiabilitiesGrp/EOYAmt02471
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0277300
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0369264
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0858733
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/ExclusionAmt0729
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01041669
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0280117
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0371735
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt07340
IRS990/TravelGrp/ProgramServicesAmt0191097
IRS990/TravelGrp/TotalAmt0198437
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt059300
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0158435
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 997
IRS990/USAddress/CityNm0SPRING HILL
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037174
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.THERAININGSEASON.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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