Civic Intelligence

National Christian Foundation Inc

EIN 30-0209280 • 501(c)3 • Alpharetta, GA

Profile

The corporation accepts gifts of property, other than cash and marketable securities, liquidates the property, and grants the proceeds to national christian charitable foundation, inc., and other charities that organization supports.

11625 Rainwater Drive 500Alpharetta, GA 30009-8678

www.ncfgiving.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

99th percentile

20.37x

Higher debt load relative to revenue than 99% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

34th percentile

0.0%

Higher net margin than 34% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

25th percentile

$305,330

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 540.5% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2022

Asset Growth

100th percentile

11964%

Faster asset growth than 100% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2024

Revenue Growth

99th percentile

913%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2022 to 2024

Assets

Up

$118,041,125

Up $118,033,015 (+1455401%) from 2022

Liabilities

Up

$118,033,015

Up $118,033,015 from 2022

Net Assets

Flat

$8,110

Flat from 2022

Revenue

Up

$5,795,048

Up $5,738,555 (+10158%) from 2022

Expenses

Up

$5,795,048

Up $5,790,048 (+115801%) from 2022

Net Income

Down

$0

Down $51,493 (-100%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150M$100M$50M$0-$50MAssets 2021: $0Liabilities 2021: $43,382Net Assets 2021: -$43,3822021Assets 2022: $8,110Liabilities 2022: $0Net Assets 2022: $8,1102022Assets 2024: $118,041,125Liabilities 2024: $118,033,015Net Assets 2024: $8,1102024

Highlighted filing

2024

Assets$118,041,125
Liabilities$118,033,015
Net Assets$8,110

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2021: $0Expenses 2021: $51,493Net Income 2021: -$51,4932021Revenue 2022: $56,493Expenses 2022: $5,000Net Income 2022: $51,4932022Revenue 2024: $5,795,048Expenses 2024: $5,795,048Net Income 2024: $02024

Highlighted filing

2024

Revenue$5,795,048
Expenses$5,795,048
Net Income$0

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$56,493
Mission and Program Overview

Mission

The corporation accepts gifts primarily of property, other than cash and marketable securities, liquidates the property, and grants the proceeds to national christian charitable foundation, inc., and other charities that organization supports.

The corporation accepts gifts of property, other than cash and marketable securities, liquidates the property, and grants the proceeds to national christian charitable foundation, inc., and other charities that organization supports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$8,110▲ $8,110
Total Assets$0$8,110▲ $8,110
Liabilities
Accounts Payable and Accrued Expenses$43,382$0▼ $43,382
Total Liabilities$43,382$0▼ $43,382
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-43,382$8,110▲ $51,492
Total Net Assets Fund Balance$-43,382$8,110▲ $51,492
Total Liabilities and Net Assets / Fund Balance$0$8,110▲ $8,110
Compensation and Service Providers

Employees

NameTitleOtherTotal
Brian FinnDirector/treasurer$135,460$135,460
Kenneth C CollinsDirector/vice President$62,329$62,329

Board Members and Trustees

NameTitle
Terrill a ParkerFormer Chairman/VP
Bradley OrrPresident
Tim RoweDirector
Michael BoothDirector/secretary
Kendra VandermeulenFormer Director
Diane MoroneFormer Director/secretary
John TannerFormer Director/treasurer
Gregory L SperryFormer Asst. Secretary
David D JohnsonFormer CFO/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$56,493
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$51,493
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,000
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,000--$5,000
Total Functional Expenses$5,000$0$0$5,000
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
Audit committee
Yes
Business relationship with 35% controlled entity
No
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

The draft form 990 is prepared and compared with the audited financials. The draft is provided to ncf's chief financial officer and general counsel, who provide feedback to the preparer. A final form 990 - public inspection copy is provided to ncfi's board of directors. Finally, the complete form is filed with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The organization requires officers, directors, and key employees to complete an annual conflict of interest statement acknowledging receipt and review of the policy and adequately disclosing the nature of any potential conflicts. If a conflict of interest is present, after the interested party provides all pertinent details regarding the potential conflict, the subject officer, director, or key employee is recused from any further discussion, deliberation or voting on the matter. The governing body or a relevant committee will then review the potential conflict and determine an appropriate course of action in accordance with the conflict of interest policy.

Form 990, Part VI, Section B, Line 15

This organization does not direclty compensate any employee at this time.

Form 990, Part VI, Section C, Line 19

National christian foundation, inc. (ncfi) is included in the consolidated audited financial statements of ncf, which are available on ncf's website and upon request. Ncfi's forms 1023 and 990 are available only upon request. Ncfi's articles of incorporation are available from the georgia secretary of state. Ncfi's bylaws and other significant operational policies are not available to the public.

Filing and Contact Details

Filer

Filer Name
National Christian Foundation Inc
EIN
30-0209280
Phone
4042520100
Address
11625 RAINWATER DRIVE 500, ALPHARETTA, GA 30009-8678

Signing Officer

Name
Bradley Orr
Title
President
Phone
4042520100
Signed
2023-11-09

Organization Details

Principal Officer
Bradley Orr
Formed
2001
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
National Christian Foundation Inc
Address
11625 RAINWATER DRIVE, ALPHARETTA, GA 30009
Preparer
Marye E Lord
Phone
4042520100
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

The organization has done a thorough analysis to determine if it has any reportable unrelated business income ("ubi"). We have concluded that the organization has no ubi and therefore, has no 990-t filing requirement for this tax year.

FORM 990, PART XI, LINE 9:

Adjustment to balance -1.

Financial Statement Notes

PART X, LINE 2:

Part x fin 48 footnote the following footnote applies to the consolidated financial statements of the national christian charitable foundation, inc., and supporting organizations (collectively, "the foundation"): "income tax expense is recorded for activities that generate unrelated business income. The foundation generates taxable income through investment transactions. The foundation accepts donations of s-corporation stock. During its holding period, the foundation receives taxable distributions. Further, a taxable capital gain may be generated upon the sale of the stock. Similarly, the foundation receives interest in llcs that generate taxable income. Income tax expense is included in general and administrative expenses in the consolidated financial statements. The financial statement effects of a tax position taken or expected to be taken are recognized in the consolidated financial statements when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. Interest and penalties, if any, are included in expenses in the consolidated statements of activities. As of december 31, 2022 and 2021, the foundation had no uncertain tax positions that qualify for recognition or disclosure in the consolidated financial statements."

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X FIN 48 FOOTNOTE THE FOLLOWING FOOTNOTE APPLIES TO THE CONSOLIDATED FINANCIAL STATEMENTS OF THE NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC., AND SUPPORTING ORGANIZATIONS (COLLECTIVELY, "THE FOUNDATION"): "INCOME TAX EXPENSE IS RECORDED FOR ACTIVITIES THAT GENERATE UNRELATED BUSINESS INCOME. THE FOUNDATION GENERATES TAXABLE INCOME THROUGH INVESTMENT TRANSACTIONS. THE FOUNDATION ACCEPTS DONATIONS OF S-CORPORATION STOCK. DURING ITS HOLDING PERIOD, THE FOUNDATION RECEIVES TAXABLE DISTRIBUTIONS. FURTHER, A TAXABLE CAPITAL GAIN MAY BE GENERATED UPON THE SALE OF THE STOCK. SIMILARLY, THE FOUNDATION RECEIVES INTEREST IN LLCS THAT GENERATE TAXABLE INCOME. INCOME TAX EXPENSE IS INCLUDED IN GENERAL AND ADMINISTRATIVE EXPENSES IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENTS OF ACTIVITIES. AS OF DECEMBER 31, 2022 AND 2021, THE FOUNDATION HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS."
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DAVID D JOHNSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DIANE MORONE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2TERRILL A PARKER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3GREGORY L SPERRY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm4MICHAEL BOOTH
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm5KENDRA VANDERMEULEN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm6TIM ROWE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm7BRADLEY ORR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm8JOHN TANNER

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