Liabilities / Assets
25th percentile
Higher debt load relative to assets than 25% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
84th percentile
Higher net margin than 84% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 1572.1% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$2,144,745
No earlier filing loaded for comparison.
Net Assets
$2,128,967
No earlier filing loaded for comparison.
Liabilities
$15,778
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$22,524
No earlier filing loaded for comparison.
Expenses
$15,843
No earlier filing loaded for comparison.
Net Income
$6,681
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2018 to Dec 31, 2018
- Signed
- Nov 14, 2019
- Return Version
- 2018v3.1
- Gross Receipts
- $22,524
Mission and Program Overview
Mission
The foundation was organized specifically for the benefit of the greater new orleans foundation, a non profit organization exempt under 501(c)3.
The foundation was organized specifically for the benefit of the (cont'd on schedule o) greater new orleans foundation, a non profit organization exempt under 501(c)3.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,085,000 | $2,102,500 | ▲ $17,500 |
| Investments in Publicly Traded Securities | - | $30,671 | - |
| Cash and Non-Interest-Bearing Accounts | $19,786 | $11,574 | ▼ $8,212 |
| Total Assets | $2,122,286 | $2,144,745 | ▲ $22,459 |
| Other Assets Total | $17,500 | - | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $15,778 | - |
| Total Liabilities | $0 | $15,778 | ▲ $15,778 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $2,122,286 | $2,128,967 | ▲ $6,681 |
| Total Net Assets Fund Balance | $2,122,286 | $2,128,967 | ▲ $6,681 |
| Total Liabilities and Net Assets / Fund Balance | $2,122,286 | $2,144,745 | ▲ $22,459 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $2,102,500 | - | $2,102,500 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Andrew Kopplin | Director |
| Bobby Bories | Director |
| Leann Moses | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $15,843
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $6,681
- All Other Contributions
- $15,843
- Change in Net Assets
- $6,681
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $15,843 |
| 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 |
|---|---|---|---|---|
| Other Expenses | $15,843 | - | - | $15,843 |
| Total Functional Expenses | $15,843 | $0 | $0 | $15,843 |
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
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“Upon completion of a final draft of form 990, a copy of the draft is sent to each member of the board with the instructions and time frame for submitting questions or comments. At the completion of the review, any approved modifications are incorporated into the final form 990 and it filed with the irs.”
Form 990, Part VI, Section B, Line 12C
“The foundation annually requires all employees and trustees to disclose any potential personal or business associations which could be perceived as a conflict of interest. Throughout the year trustees are reminded to disclose any new relationships where a conflict of interest may be present. New trustees and new employees are also required to attend an orientation where this specific topic is dicussed.”
Form 990, Part VI, Section B, Line 15
“Presently this organization does not pay any compensation to any individual. However, the executive committee of the board of gnof meets annually to review the compensation of the president and ceo,the senior management of the foundation, and any individual paid by the supporting organization. The review consists of comparisons to other non profits in the area, review of annual compensation surveys, and a review of overall markets trends in the industry. This information is contemporaneously documented in the written minutes of meetings held.”
Form 990, Part VI, Section C, Line 19
“The foundation follows the policies and procedures of the supported organization, the greater new orleans foundation (gnof). This form as well as various policies are also made available to the the general public upon request. The foundation notifies the public of this option in various mailings and publications throughout the year.”
Form 990, Part VII - Compensation Explanation
“In the organizational documents for the gnof support foundation there is a requirement that the president and ceo of the greater new orleans foundation ("gnof"), the type i-supported organization, to serve on its board. Andrew kopplin, the president and ceo of gnof, is compensated by gnof as an employee of gnof. This related salary information is reported on form 990, part vii, columns e and f and in schedule j part ii.”
Filing and Contact Details
Filer
- Filer Name
- Gnof Support Foundation
- EIN
- 30-0074425
- Phone
- 5045984663
- Address
- 919 ST CHARLES AVE, NEW ORLEANS, LA 70130
Signing Officer
- Name
- Eric Seling
- Title
- VP of Finance & Operations
- Phone
- 5045984663
- Signed
- 2019-11-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Andrew Kopplin
- Formed
- 2000
- Legal Domicile
- La
- Voting Board Members
- 3
- Independent Board Members
- 2
- Employees
- 0
- Volunteers
- 0
Preparer
- Firm
- Laporte Apac
- Address
- 111 VETERANS MEMORIAL BLVD 600, METAIRIE, LA 70005-4958
- Preparer
- John S Wiles CPA
- Phone
- 5048355522
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 2 - Change of Oversight or Selection Process
“The process has not changed from the prior year.”
Financial Statement Notes
PART X, LINE 2:
“Accounting principles generally accepted in the united states of america provided accounting and disclosure guidance about provisions taken by an entity in its tax returns that might be uncertain. The foundation believes it has appropriate support for any tax positions taken, and management has determined that there are no uncertain tax positions that are material to the combined financial statements. Penalties and interest assessed by income taxing authorities, if any, would be included in income tax expense.”
Raw XML Appendix375 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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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | UPON COMPLETION OF A FINAL DRAFT OF FORM 990, A COPY OF THE DRAFT IS SENT TO EACH MEMBER OF THE BOARD WITH THE INSTRUCTIONS AND TIME FRAME FOR SUBMITTING QUESTIONS OR COMMENTS. AT THE COMPLETION OF THE REVIEW, ANY APPROVED MODIFICATIONS ARE INCORPORATED INTO THE FINAL FORM 990 AND IT FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FOUNDATION ANNUALLY REQUIRES ALL EMPLOYEES AND TRUSTEES TO DISCLOSE ANY POTENTIAL PERSONAL OR BUSINESS ASSOCIATIONS WHICH COULD BE PERCEIVED AS A CONFLICT OF INTEREST. THROUGHOUT THE YEAR TRUSTEES ARE REMINDED TO DISCLOSE ANY NEW RELATIONSHIPS WHERE A CONFLICT OF INTEREST MAY BE PRESENT. NEW TRUSTEES AND NEW EMPLOYEES ARE ALSO REQUIRED TO ATTEND AN ORIENTATION WHERE THIS SPECIFIC TOPIC IS DICUSSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PRESENTLY THIS ORGANIZATION DOES NOT PAY ANY COMPENSATION TO ANY INDIVIDUAL. HOWEVER, THE EXECUTIVE COMMITTEE OF THE BOARD OF GNOF MEETS ANNUALLY TO REVIEW THE COMPENSATION OF THE PRESIDENT AND CEO,THE SENIOR MANAGEMENT OF THE FOUNDATION, AND ANY INDIVIDUAL PAID BY THE SUPPORTING ORGANIZATION. THE REVIEW CONSISTS OF COMPARISONS TO OTHER NON PROFITS IN THE AREA, REVIEW OF ANNUAL COMPENSATION SURVEYS, AND A REVIEW OF OVERALL MARKETS TRENDS IN THE INDUSTRY. THIS INFORMATION IS CONTEMPORANEOUSLY DOCUMENTED IN THE WRITTEN MINUTES OF MEETINGS HELD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION FOLLOWS THE POLICIES AND PROCEDURES OF THE SUPPORTED ORGANIZATION, THE GREATER NEW ORLEANS FOUNDATION (GNOF). THIS FORM AS WELL AS VARIOUS POLICIES ARE ALSO MADE AVAILABLE TO THE THE GENERAL PUBLIC UPON REQUEST. THE FOUNDATION NOTIFIES THE PUBLIC OF THIS OPTION IN VARIOUS MAILINGS AND PUBLICATIONS THROUGHOUT THE YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | IN THE ORGANIZATIONAL DOCUMENTS FOR THE GNOF SUPPORT FOUNDATION THERE IS A REQUIREMENT THAT THE PRESIDENT AND CEO OF THE GREATER NEW ORLEANS FOUNDATION ("GNOF"), THE TYPE I-SUPPORTED ORGANIZATION, TO SERVE ON ITS BOARD. ANDREW KOPPLIN, THE PRESIDENT AND CEO OF GNOF, IS COMPENSATED BY GNOF AS AN EMPLOYEE OF GNOF. THIS RELATED SALARY INFORMATION IS REPORTED ON FORM 990, PART VII, COLUMNS E AND F AND IN SCHEDULE J PART II. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VII - COMPENSATION EXPLANATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 2 - CHANGE OF OVERSIGHT OR SELECTION PROCESS |
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| IRS990/WebsiteAddressTxt | 0 | N/A |
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| ReturnHeader/BuildTS | 0 | 2020-03-31 21:24:44Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ERIC SELING |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VP OF FINANCE & OPERATIONS |
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| ReturnHeader/Filer/USAddress/CityNm | 0 | NEW ORLEANS |
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| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
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| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-11-14 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CS |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 08:48:18 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LAPORTE APAC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 111 VETERANS MEMORIAL BLVD 600 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | METAIRIE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | LA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 700054958 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5048355522 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JOHN S WILES CPA |
| ReturnHeader/ReturnTs | 0 | 2019-11-15T09:29:11-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2018-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-12-31 |
| ReturnHeader/TaxYr | 0 | 2018 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,144,745
- Liabilities
- $15,778
- Net assets
- $2,128,967
- Revenue
- $22,524
- Expenses
- $15,843
- Net income
- $6,681