Civic Intelligence

Global Restoration Trading Co

990 • Fiscal year 2016 • EIN 27-1781579

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

PO Box 8926Fayetteville, AR 72703

(479) 527-6424

Siviq Scores

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

Liabilities / Assets

79th percentile

0.13x

Higher debt load relative to assets than 79% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

32nd percentile

-3.7%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

19th percentile

-23%

Faster asset growth than 19% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

33rd percentile

-11%

Faster revenue growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$75,249

Down $22,382 (-23%) from 2015

Net Assets

Down

$65,298

Down $26,535 (-29%) from 2015

Liabilities

Up

$9,951

Up $4,153 (+72%) from 2015

Revenue

Down

$352,079

Down $43,960 (-11%) from 2015

Expenses

Down

$365,250

Down $11,300 (-3.0%) from 2015

Net Income

Down

-$13,171

Down $32,660 (-168%) from 2015

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $83,450Liabilities 2012: $791Net Assets 2012: $82,6592012Assets 2013: $204,563Liabilities 2013: $5,922Net Assets 2013: $198,6412013Assets 2014: $175,936Liabilities 2014: $7,170Net Assets 2014: $168,7662014Assets 2015: $97,631Liabilities 2015: $5,798Net Assets 2015: $91,8332015Assets 2016: $75,249Liabilities 2016: $9,951Net Assets 2016: $65,2982016Assets 2017: $41,544Liabilities 2017: $11,972Net Assets 2017: $29,5722017Assets 2018: $60,875Liabilities 2018: $11,211Net Assets 2018: $49,6642018Assets 2019: $176,279Liabilities 2019: $14,102Net Assets 2019: $162,1772019Assets 2020: $131,168Liabilities 2020: $10,269Net Assets 2020: $120,8992020Assets 2021: $175,356Liabilities 2021: $143,718Net Assets 2021: $31,6382021Assets 2022: $234,029Liabilities 2022: $6,825Net Assets 2022: $227,2042022Assets 2023: $362,388Liabilities 2023: $7,100Net Assets 2023: $355,2882023Assets 2024: $202,637Liabilities 2024: $6,318Net Assets 2024: $196,3192024

Highlighted filing

2016

Assets$75,249
Liabilities$9,951
Net Assets$65,298

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $170,5432012Revenue 2013: $163,688Expenses 2013: $155,420Net Income 2013: $8,2682013Revenue 2014: $135,977Expenses 2014: $235,075Net Income 2014: -$99,0982014Revenue 2015: $396,039Expenses 2015: $376,550Net Income 2015: $19,4892015Revenue 2016: $352,079Expenses 2016: $365,250Net Income 2016: -$13,1712016Revenue 2017: $750,522Expenses 2017: $786,248Net Income 2017: -$35,7262017Revenue 2018: $714,492Expenses 2018: $694,400Net Income 2018: $20,0922018Revenue 2019: $1,107,400Expenses 2019: $1,000,333Net Income 2019: $107,0672019Revenue 2020: $1,306,592Expenses 2020: $1,347,050Net Income 2020: -$40,4582020Revenue 2021: $1,386,309Expenses 2021: $1,477,202Net Income 2021: -$90,8932021Revenue 2022: $1,901,965Expenses 2022: $1,708,388Net Income 2022: $193,5772022Revenue 2023: $2,099,951Expenses 2023: $1,975,176Net Income 2023: $124,7752023Revenue 2024: $2,288,095Expenses 2024: $2,445,434Net Income 2024: -$157,3392024

Highlighted filing

2016

Revenue$352,079
Expenses$365,250
Net Income-$13,171
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$352,079
Mission and Program Overview

Mission

The provision of relief to the poor and the distressed of the world as a part of the christian service and through the sharing of the gospel of jesus christ

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$97,631$75,249▼ $22,382
Rtn Earn Endowment Incm Other Fnds$91,833$65,298▼ $26,535
Total Assets$97,631$75,249▼ $22,382
Liabilities
Accounts Payable and Accrued Expenses$5,798$9,951▲ $4,153
Total Liabilities$5,798$9,951▲ $4,153
Net Assets / Fund Balance
Total Net Assets Fund Balance$91,833$65,298▼ $26,535
Total Liabilities and Net Assets / Fund Balance$97,631$75,249▼ $22,382
Compensation and Service Providers

Board Members and Trustees

NameTitle
Lee EpsteinChairman
Nathan AllenPresident
Bruce TippitBoard Member
Doug HarrimanBoard Member
Jim HallBoard Member
Ruth EpsteinBoard Member
Kathy TippitSecretary/tr
Revenue and Support

Revenue Composition

Contributions and Grants
$352,079
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$352,079
Change in Net Assets
$-13,171
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,018
Grants and Similar Amounts Paid$137,300
Salaries, Compensation, and Employee Benefits$63,932
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$137,300--$137,300
Occupancy$66,862--$66,862
Other Salaries and Wages-$49,522-$49,522
Travel$36,723--$36,723
Advertising$12,955--$12,955
Other Employee Benefits-$12,312-$12,312
Office Expenses$12,043--$12,043
Other Expenses$9,955--$9,955
Information Technology$6,265--$6,265
Fees for Services Management-$5,521-$5,521
Insurance$1,319--$1,319
Payroll Taxes-$1,175-$1,175
Pension Plan Contributions-$923-$923
Fees for Services Accounting$671--$671
Total Functional Expenses$295,797$69,453$0$365,250
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Go CenterFayetteville, AR--$18,000
Center for Mission MobilizationFayetteville, AR--$14,700
Student MobilizationConway, AR--$7,500
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is a membership corporation under arkansas law as noted in the articles of incorporation and bylaws. There is only one class of members. The members have the right to admit other members to membership in the corporation, to elect the board of directors and dissolve the corporation.

Form 990, Page 6, Part VI, Line 7A

SEE ABOVE

Form 990, Page 6, Part VI, Line 7B

The members may elect the board of directors

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

Any questions of board about 990 form are reviewed and answered with financial statements

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

To ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax- exempt status, periodic reviews are conducted. Interested persons have a duty to disclose the existence of related financial interests. Interested persons are defined as follows: "any director, principal officer or member of a committee with governing board delegated powers who has a direct or indirect financial interest" all potential conflicts of interest are discussed and voted upon in the absence of the interested person.

Form 990, Page 6, Part VI, Line 19

Governing documents of the organization are available upon request to the general public by inspection at the main office of the organization.

Filing and Contact Details

Filer

Filer Name
Global Restoration Trading Co
EIN
27-1781579
Address
PO BOX 8926, FAYETTEVILLE, AR 72703

Signing Officer

Name
Lee Epstein
Title
Chairman
Signed
2017-11-15

Organization Details

Principal Officer
Lee Epstein
Formed
2010
Legal Domicile
Ar
Voting Board Members
3
Independent Board Members
3
Employees
10

Preparer

Firm
Prier Burch & Schermerhorn Cpas
Address
3828 NORTH PARKVIEW DRIVE, FAYETTEVILLE, AR 72703
Preparer
Daniel L Prier
Phone
4794426211
Supplemental Narrative

Additional Explanations

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

Creation of market mechanisms through which the poor and distressed peoples can sell goods that they have been taught and trained to produce by missionaries, mission organizations, relief organizations, and the like located in various poor and underdeveloped regions of the world where these disadvantaged people find themselves without a way to provide for themselves due to lack of skills and lack of local trusted markets in which to sell these goods and provide a sustenance living.

Form 990, Part XI, Line 9

GLOBAL FUNDS -13,364

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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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IRS990ScheduleI/RecipientTable/USAddress/AddressLine2Txt2950 CARSON COVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0FAYETTEVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm1FAYETTEVILLE
IRS990ScheduleI/RecipientTable/USAddress/CityNm2CONWAY
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IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1AR
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2AR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd072701
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd172701
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd272034
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CREATION OF MARKET MECHANISMS THROUGH WHICH THE POOR AND DISTRESSED PEOPLES CAN SELL GOODS THAT THEY HAVE BEEN TAUGHT AND TRAINED TO PRODUCE BY MISSIONARIES, MISSION ORGANIZATIONS, RELIEF ORGANIZATIONS, AND THE LIKE LOCATED IN VARIOUS POOR AND UNDERDEVELOPED REGIONS OF THE WORLD WHERE THESE DISADVANTAGED PEOPLE FIND THEMSELVES WITHOUT A WAY TO PROVIDE FOR THEMSELVES DUE TO LACK OF SKILLS AND LACK OF LOCAL TRUSTED MARKETS IN WHICH TO SELL THESE GOODS AND PROVIDE A SUSTENANCE LIVING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS A MEMBERSHIP CORPORATION UNDER ARKANSAS LAW AS NOTED IN THE ARTICLES OF INCORPORATION AND BYLAWS. THERE IS ONLY ONE CLASS OF MEMBERS. THE MEMBERS HAVE THE RIGHT TO ADMIT OTHER MEMBERS TO MEMBERSHIP IN THE CORPORATION, TO ELECT THE BOARD OF DIRECTORS AND DISSOLVE THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE ABOVE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE MEMBERS MAY ELECT THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANY QUESTIONS OF BOARD ABOUT 990 FORM ARE REVIEWED AND ANSWERED WITH FINANCIAL STATEMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX- EXEMPT STATUS, PERIODIC REVIEWS ARE CONDUCTED. INTERESTED PERSONS HAVE A DUTY TO DISCLOSE THE EXISTENCE OF RELATED FINANCIAL INTERESTS. INTERESTED PERSONS ARE DEFINED AS FOLLOWS: "ANY DIRECTOR, PRINCIPAL OFFICER OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST" ALL POTENTIAL CONFLICTS OF INTEREST ARE DISCUSSED AND VOTED UPON IN THE ABSENCE OF THE INTERESTED PERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE UPON REQUEST TO THE GENERAL PUBLIC BY INSPECTION AT THE MAIN OFFICE OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GLOBAL FUNDS -13,364
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt097631
IRS990/TotalAssetsEOYAmt075249
IRS990/TotalAssetsGrp/BOYAmt097631
IRS990/TotalAssetsGrp/EOYAmt075249
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0352079
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069453
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0295797
IRS990/TotalFunctionalExpensesGrp/TotalAmt0365250
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05798
IRS990/TotalLiabilitiesEOYAmt09951
IRS990/TotalLiabilitiesGrp/BOYAmt05798
IRS990/TotalLiabilitiesGrp/EOYAmt09951
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt091833
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065298
IRS990/TotalOtherProgSrvcExpenseAmt017969
IRS990/TotalProgramServiceExpensesAmt0295797
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0352079
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097631
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt075249
IRS990/TravelGrp/ProgramServicesAmt036723
IRS990/TravelGrp/TotalAmt036723
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04827 W PLYMOUTH ROCK PLACE
IRS990/USAddress/AddressLine2Txt04827 W PLYMOUTH ROCK PLACE
IRS990/USAddress/CityNm0FAYETTEVILLE
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072704
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.GLOBAL-OUTFITTERS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0LEE EPSTEIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GLOBAL RESTORATION TRADING CO
ReturnHeader/Filer/BusinessNameControlTxt0GLOB
ReturnHeader/Filer/EIN0271781579
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 8926
ReturnHeader/Filer/USAddress/CityNm0FAYETTEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072703
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0BBA413D1FBA985928A2C3B9DB947A1ED23945E94
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AF66941F581B61C1842403A1C3874EE8733B283C
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0472286215
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRIER BURCH & SCHERMERHORN CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03828 NORTH PARKVIEW DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FAYETTEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072703
ReturnHeader/PreparerPersonGrp/PhoneNum04794426211
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL L PRIER
ReturnHeader/ReturnTs02017-11-14T21:53:28-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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