Civic Intelligence

Biblical Concepts Group Home

990 • Fiscal year 2020 • EIN 26-3053313

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 9109Gallatin, TN 37066

(615) 975-2977

Siviq Scores

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

Liabilities / Assets

97th percentile

1.53x

Higher debt load relative to assets than 97% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

90th percentile

1.06x

Higher debt load relative to revenue than 90% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

16th percentile

-21%

Higher net margin than 16% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

57th percentile

$24,000

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

88th percentile

80%

Faster asset growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

49th percentile

-1.5%

Faster revenue growth than 49% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$485,888

Up $216,277 (+80%) from 2019

Net Assets

Down

-$258,430

Down $150,583 (-140%) from 2019

Liabilities

Up

$744,318

Up $366,860 (+97%) from 2019

Revenue

Down

$700,414

Down $10,583 (-1.5%) from 2019

Expenses

Up

$850,997

Up $46,425 (+5.8%) from 2019

Net Income

Down

-$150,583

Down $57,008 (-61%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MAssets 2010: $21,217Liabilities 2010: $20,826Net Assets 2010: $3912010Assets 2011: $10,379Liabilities 2011: $4,580Net Assets 2011: $5,7992011Assets 2012: $18,691Liabilities 2012: $13,325Net Assets 2012: $5,3662012Assets 2013: $24,392Liabilities 2013: $67,164Net Assets 2013: -$42,7722013Assets 2014: $20,277Liabilities 2014: $89,081Net Assets 2014: -$68,8042014Assets 2015: $43,286Liabilities 2015: $134,302Net Assets 2015: -$91,0162015Assets 2016: $94,339Liabilities 2016: $211,131Net Assets 2016: -$116,7922016Assets 2018: $345,071Liabilities 2018: $359,343Net Assets 2018: -$14,2722018Assets 2019: $269,611Liabilities 2019: $377,458Net Assets 2019: -$107,8472019Assets 2020: $485,888Liabilities 2020: $744,318Net Assets 2020: -$258,4302020Assets 2021: $711,318Liabilities 2021: $1,043,569Net Assets 2021: -$332,2512021Assets 2022: $438,142Liabilities 2022: $1,017,923Net Assets 2022: -$579,7812022Assets 2023: $391,116Liabilities 2023: $1,059,221Net Assets 2023: -$668,1052023Assets 2024: $309,505Liabilities 2024: $979,481Net Assets 2024: -$669,9762024

Highlighted filing

2020

Assets$485,888
Liabilities$744,318
Net Assets-$258,430

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $235,0512010Expenses 2011: $298,9482011Expenses 2012: $324,5032012Revenue 2013: $340,885Expenses 2013: $389,023Net Income 2013: -$48,1382013Revenue 2014: $472,519Expenses 2014: $498,551Net Income 2014: -$26,0322014Revenue 2015: $724,168Expenses 2015: $746,380Net Income 2015: -$22,2122015Revenue 2016: $1,554,642Expenses 2016: $1,580,418Net Income 2016: -$25,7762016Revenue 2018: $832,267Expenses 2018: $1,055,484Net Income 2018: -$223,2172018Revenue 2019: $710,997Expenses 2019: $804,572Net Income 2019: -$93,5752019Revenue 2020: $700,414Expenses 2020: $850,997Net Income 2020: -$150,5832020Revenue 2021: $1,118,514Expenses 2021: $1,192,335Net Income 2021: -$73,8212021Revenue 2022: $872,718Expenses 2022: $1,120,248Net Income 2022: -$247,5302022Revenue 2023: $145,152Expenses 2023: $233,476Net Income 2023: -$88,3242023Revenue 2024: $170,409Expenses 2024: $172,280Net Income 2024: -$1,8712024

Highlighted filing

2020

Revenue$700,414
Expenses$850,997
Net Income-$150,583
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$700,414
Mission and Program Overview

Mission

Biblical concepts is a supportive housing environment. The home provides rehabitation services to mentally ill men. These men have come from either a long-term hospital environment, a history of multiple hospitalizations, or from being homeless. The residents are trained to live in a less restrictive environment.

Biblical concepts is a supportive housing environment. The home provides rehabitation services to mentally ill men.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$175,252$300,029▲ $124,777
Cash and Non-Interest-Bearing Accounts$4,154$126,583▲ $122,429
Loans From Officers Directors$209,434$81,080▼ $128,354
Accounts Receivable$85,277$53,998▼ $31,279
Other Notes and Loans Receivable, Net$4,928$5,278▲ $350
Rtn Earn Endowment Incm Other Fnds$-107,847$-258,430▼ $150,583
Total Assets$269,611$485,888▲ $216,277
Liabilities
Mortgage Notes Payable Secured by Investment Property$128,954$599,290▲ $470,336
Other Liabilities$39,070$63,948▲ $24,878
Total Liabilities$377,458$744,318▲ $366,860
Net Assets / Fund Balance
Total Net Assets Fund Balance$-107,847$-258,430▼ $150,583
Total Liabilities and Net Assets / Fund Balance$269,611$485,888▲ $216,277

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$188,576$359,031$547,607
Land$111,453-$111,453
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joe MooreOfficerPT$24,000$24,000
Steve FarlessOfficerPT$20,000$20,000

Board Members and Trustees

NameTitle
Melissa MooreOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$688,197
Investment Income
$0
Other Revenue
$7,217
Change in Net Assets
$-150,583
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$543,589
Other Expenses$307,408
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$494,666$48,923-$543,589
Occupancy$35,329$4,548-$39,877
Depreciation Depletion$21,667--$21,667
Interest$6,417$1,604-$8,021
Office Expenses$4,965$2,480-$7,445
Fees for Services Legal$2,026$1,520-$3,546
Other Expenses$1,002$1,003-$2,005
Total Functional Expenses$779,764$71,233$0$850,997
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
Joe MooreDirectorPersonal LoanNo$81,080

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$209,434$81,080▼ $128,354
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$63,948
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 35% controlled entity
No
Business relationship with family members
No
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, Page 6, Part VI, Line 2

Joe moore melissa moore officer officer married

Form 990, Page 6, Part VI, Line 11B

Form 990 was presented to the board before filing the tax return.

Form 990, Page 6, Part VI, Line 12C

All advertising in brochures, catalogs, fliers and local newpapers have a nondiscriminatory statement, this statement is reviewed and updated as the board and legal council recommends.

Form 990, Page 6, Part VI, Line 15A

Pay increases for the officers are subject to board approval.

Form 990, Page 6, Part VI, Line 15B

Pay increases for key employees are approved by the officers and the board.

Form 990, Page 6, Part VI, Line 19

Upon a valid written request, documents will be presented.

Filing and Contact Details

Filer

Filer Name
Biblical Concepts Group Home
EIN
26-3053313
Address
PO BOX 9109, GALLATIN, TN 37066

Signing Officer

Name
Joe Moore
Title
Officer
Phone
8888876529
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Moore
Formed
2010
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
0
Employees
42

Preparer

Firm
Jennings & Clouse Plc
Address
1509 HUNT CLUB BLVD SUITE 500, GALLATIN, TN 37066
Preparer
Barry Clouse
Phone
6152060360
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Biblical concepts is a supportive housing environment. The home provides rehabitation services to mentally ill men. These men have come from either a long-term hospital environment, a history of multiple hospitalizations, or from being homeless. The residents are trained to live in a less restrictive environment.

Form 990, Page 2, Part III, Line 4A

Biblical concepts is a supportive housing environment. These men have come from either a long-term hospital environment, a history of multiple hospitalizations,or from being homeless. The residents are trained to live in a less restrictive environment. The men are taught how to keep a house, budget money, integrate socially, take prescribed medication and generally become productive members of society. We have successfully assisted multiple men in stepping down their level of care. We have worked with other agencies in the area to provide a good environment for growth. We, as a home, have integrated well into the community and looking to see more positive steps in the evolution of this business. We are currently looking for opportunities for growth in an attempt to assist a greater number of individuals in overcoming barriers to independent living.

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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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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0300000
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IRS990ScheduleL/TotalBalanceDueAmt081080
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BIBLICAL CONCEPTS IS A SUPPORTIVE HOUSING ENVIRONMENT. THE HOME PROVIDES REHABITATION SERVICES TO MENTALLY ILL MEN. THESE MEN HAVE COME FROM EITHER A LONG-TERM HOSPITAL ENVIRONMENT, A HISTORY OF MULTIPLE HOSPITALIZATIONS, OR FROM BEING HOMELESS. THE RESIDENTS ARE TRAINED TO LIVE IN A LESS RESTRICTIVE ENVIRONMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BIBLICAL CONCEPTS IS A SUPPORTIVE HOUSING ENVIRONMENT. THESE MEN HAVE COME FROM EITHER A LONG-TERM HOSPITAL ENVIRONMENT, A HISTORY OF MULTIPLE HOSPITALIZATIONS,OR FROM BEING HOMELESS. THE RESIDENTS ARE TRAINED TO LIVE IN A LESS RESTRICTIVE ENVIRONMENT. THE MEN ARE TAUGHT HOW TO KEEP A HOUSE, BUDGET MONEY, INTEGRATE SOCIALLY, TAKE PRESCRIBED MEDICATION AND GENERALLY BECOME PRODUCTIVE MEMBERS OF SOCIETY. WE HAVE SUCCESSFULLY ASSISTED MULTIPLE MEN IN STEPPING DOWN THEIR LEVEL OF CARE. WE HAVE WORKED WITH OTHER AGENCIES IN THE AREA TO PROVIDE A GOOD ENVIRONMENT FOR GROWTH. WE, AS A HOME, HAVE INTEGRATED WELL INTO THE COMMUNITY AND LOOKING TO SEE MORE POSITIVE STEPS IN THE EVOLUTION OF THIS BUSINESS. WE ARE CURRENTLY LOOKING FOR OPPORTUNITIES FOR GROWTH IN AN ATTEMPT TO ASSIST A GREATER NUMBER OF INDIVIDUALS IN OVERCOMING BARRIERS TO INDEPENDENT LIVING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JOE MOORE MELISSA MOORE OFFICER OFFICER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 WAS PRESENTED TO THE BOARD BEFORE FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL ADVERTISING IN BROCHURES, CATALOGS, FLIERS AND LOCAL NEWPAPERS HAVE A NONDISCRIMINATORY STATEMENT, THIS STATEMENT IS REVIEWED AND UPDATED AS THE BOARD AND LEGAL COUNCIL RECOMMENDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PAY INCREASES FOR THE OFFICERS ARE SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PAY INCREASES FOR KEY EMPLOYEES ARE APPROVED BY THE OFFICERS AND THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON A VALID WRITTEN REQUEST, DOCUMENTS WILL BE PRESENTED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalEmployeeCnt042
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071233
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0779764
IRS990/TotalFunctionalExpensesGrp/TotalAmt0850997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0377458
IRS990/TotalLiabilitiesEOYAmt0744318
IRS990/TotalLiabilitiesGrp/BOYAmt0377458
IRS990/TotalLiabilitiesGrp/EOYAmt0744318
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-107847
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-258430
IRS990/TotalProgramServiceExpensesAmt0779764
IRS990/TotalProgramServiceRevenueAmt0688197
IRS990/TotalReportableCompFromOrgAmt044000
IRS990/TotalRevenueGrp/ExclusionAmt07217
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0688197
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0700414
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0269611
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0485888
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 9109
IRS990/USAddress/CityNm0GALLATIN
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037066
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0BIBLICALCONCEPTSHOUSING.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE MOORE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum08888876529
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BIBLICAL CONCEPTS GROUP HOME
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0MOORE
ReturnHeader/Filer/BusinessNameControlTxt0BIBL
ReturnHeader/Filer/EIN0263053313
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 9109
ReturnHeader/Filer/USAddress/CityNm0GALLATIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037066
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621633011
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JENNINGS & CLOUSE PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01509 HUNT CLUB BLVD SUITE 500
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GALLATIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037066
ReturnHeader/PreparerPersonGrp/PhoneNum06152060360
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARRY CLOUSE
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-23T15:44:21-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOORE
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.31$0.98$0.67$0.17$0.17$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.39$1.06$0.67$0.15$0.23$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.44$1.02$0.58$0.87$1.12$0.25
2021Detailed filing. Detailed filing data is available for this year.$0.71$1.04$0.33$1.12$1.19$0.07
2020Detailed filing. Detailed filing data is available for this year.$0.49$0.74$0.26$0.70$0.85$0.15
2019Detailed filing. Detailed filing data is available for this year.$0.27$0.38$0.11$0.71$0.80$0.09
2018Detailed filing. Detailed filing data is available for this year.$0.35$0.36$0.01$0.83$1.06$0.22
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.21$0.12$1.55$1.58$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.13$0.09$0.72$0.75$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.02$0.09$0.07$0.47$0.50$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.02$0.07$0.04$0.34$0.39$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.01$0.01$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.01$0.00$0.01$0.30
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.02$0.02$0.00$0.24