Civic Intelligence

Biblical Concepts Group Home

990 • Fiscal year 2014 • EIN 26-3053313

Jan 01, 2014 to Dec 31, 2014 • Filed on May 12, 2015

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

98th percentile

4.39x

Higher debt load relative to assets than 98% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

86th percentile

0.19x

Higher debt load relative to revenue than 86% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

29th percentile

-5.5%

Higher net margin than 29% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$19,200

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

22nd percentile

-17%

Faster asset growth than 22% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$20,277

Down $4,115 (-17%) from 2013

Net Assets

Down

-$68,804

Down $26,032 (-61%) from 2013

Liabilities

Up

$89,081

Up $21,917 (+33%) from 2013

Revenue

Up

$472,519

Up $131,634 (+39%) from 2013

Expenses

Up

$498,551

Up $109,528 (+28%) from 2013

Net Income

Up

-$26,032

Up $22,106 (+46%) from 2013

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

2014

Assets$20,277
Liabilities$89,081
Net Assets-$68,804

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

2014

Revenue$472,519
Expenses$498,551
Net Income-$26,032
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 12, 2015
Return Version
2014v5.0
Gross Receipts
$472,519
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.

See Attached Statement

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$55,297$79,153▲ $23,856
Land, Buildings, and Equipment, Net$24,580$14,789▼ $9,791
Other Notes and Loans Receivable, Net-$5,400-
Cash and Non-Interest-Bearing Accounts$-188$88▲ $276
Rtn Earn Endowment Incm Other Fnds$-42,772$-68,804▼ $26,032
Total Assets$24,392$20,277▼ $4,115
Liabilities
Accounts Payable and Accrued Expenses$11,867$9,928▼ $1,939
Total Liabilities$67,164$89,081▲ $21,917
Net Assets / Fund Balance
Total Net Assets Fund Balance$-42,772$-68,804▼ $26,032
Total Liabilities and Net Assets / Fund Balance$24,392$20,277▼ $4,115

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$24,657-
Equipment$1,243$4,207-
Leasehold Improvements$13,546$1,505-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joe MooreOfficerFT$19,200$19,200
Melissa MooreOfficerPT$6,000$6,000

Board Members and Trustees

NameTitle
Steve FarlessOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$471,617
Program Service Revenue
$0
Investment Income
$902
Other Revenue
$0
Change in Net Assets
$-26,032
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$265,210
Salaries, Compensation, and Employee Benefits$233,341
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$188,668--$188,668
Occupancy$102,420--$102,420
All Other Expenses$101,852--$101,852
Current Officers, Directors, Trustees, and Key Employees-$25,200-$25,200
Payroll Taxes$19,473--$19,473
Insurance$13,116--$13,116
Other Expenses$11,713--$11,713
Office Expenses-$8,088-$8,088
Depreciation Depletion$2,491$1,003-$3,494
Fees for Services Accounting-$1,200-$1,200
Advertising-$121-$121
Total Functional Expenses$462,939$35,612$0$498,551
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$55,297$79,153▲ $23,856
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
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

Officer directors etc family relationship Part VI line 2

Joe Moore and Melissa Moore are married.

Form 990 governing body review Part VI line 11

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

Conflict of interest policy compliance Part VI line 12C

All adveristing in brochures, catalogues, fliers and local newspaper has a nondiscriminatory statement, this statement is reviewed and up dated as the board and legal council recommends.

CEO executive director top management comp Part VI line 15A

Pay increases for the Officers are subject to Board approval.

Other officer or key employee compensation Part VI line 15B

Pay increases for key employee are approved by the officers and the Board.

Governing documents etc available to public 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
6159752977
Signed
2015-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joe Moore
Formed
2010
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
1
Employees
23

Preparer

Firm
Sharon Clark Finance & Tax Service
Address
5 Industrial Park Dr St 4, Hendersonville, TN 37075
Preparer
Sharon Clark
Phone
6158226509
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Rounding Differs

List of other expenses Part IX line 24E

A complete list of these expenses are on the overflow statement for the 990.

General explanation attachment

Part III--Statement of Program Service Accomplishments Line 28Biblical Concepts is a Supportive Housing environment. The home provides rehabilitation 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 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 sucessfully 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Joe Moore and Melissa Moore are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 was presented to the Board before filing the tax return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All adveristing in brochures, catalogues, fliers and local newspaper has a nondiscriminatory statement, this statement is reviewed and up dated as the board and legal council recommends.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Pay increases for the Officers are subject to Board approval.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Pay increases for key employee are approved by the officers and the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon a valid written request documents will be presented.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Rounding Differs
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7A complete list of these expenses are on the overflow statement for the 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Part III--Statement of Program Service Accomplishments Line 28Biblical Concepts is a Supportive Housing environment. The home provides rehabilitation 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 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 sucessfully 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/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8General explanation attachment
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IRS990/SignificantChangeInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt024392
IRS990/TotalAssetsEOYAmt020277
IRS990/TotalAssetsGrp/BOYAmt024392
IRS990/TotalAssetsGrp/EOYAmt020277
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0471617
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035612
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0462939
IRS990/TotalFunctionalExpensesGrp/TotalAmt0498551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt067164
IRS990/TotalLiabilitiesEOYAmt089081
IRS990/TotalLiabilitiesGrp/BOYAmt067164
IRS990/TotalLiabilitiesGrp/EOYAmt089081
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-42772
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-68804
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0462939
IRS990/TotalReportableCompFromOrgAmt025200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0472519
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024392
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt020277
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Joe Moore
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum06159752977
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Biblical Concepts Group Home
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/PreparerFirmEIN0621765861
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Sharon Clark Finance & Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05 Industrial Park Dr St 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hendersonville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037075
ReturnHeader/PreparerPersonGrp/PhoneNum06158226509
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Sharon Clark
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-13T11:36:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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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