Civic Intelligence

National Church Residences of Greenfield Inc

990 • Fiscal year 2019 • EIN 31-0952601

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

1199 Greenhills DriveGreenfield, OH 45123

(513) 981-4978

Siviq Scores

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

Liabilities / Assets

96th percentile

1.10x

Higher debt load relative to assets than 96% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

97th percentile

6.05x

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Net Margin

26th percentile

-3.2%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

58th percentile

$0

Higher top officer pay than 58% of similar nonprofits.

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

2019 filings • 501(c)4 • $1M-$5M nonprofits • Source year 2019

Asset Growth

34th percentile

-0.2%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

83rd percentile

26%

Faster revenue growth than 83% of similar nonprofits.

2019 filings • 501(c)4 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$1,945,697

Down $4,755 (-0.2%) from 2018

Net Assets

Down

-$202,575

Down $11,258 (-5.9%) from 2018

Liabilities

Up

$2,148,272

Up $6,503 (+0.3%) from 2018

Revenue

Up

$354,899

Up $73,465 (+26%) from 2018

Expenses

Up

$366,157

Up $30,336 (+9.0%) from 2018

Net Income

Up

-$11,258

Up $43,129 (+79%) from 2018

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $824,969Liabilities 2010: $1,036,127Net Assets 2010: -$211,1582010Assets 2011: $789,549Liabilities 2011: $998,615Net Assets 2011: -$209,0662011Assets 2012: $818,790Liabilities 2012: $968,826Net Assets 2012: -$150,0362012Assets 2013: $815,441Liabilities 2013: $953,048Net Assets 2013: -$137,6072013Assets 2014: $803,008Liabilities 2014: $910,459Net Assets 2014: -$107,4512014Assets 2015: $812,962Liabilities 2015: $899,892Net Assets 2015: -$86,9302015Assets 2016: $835,300Liabilities 2016: $906,089Net Assets 2016: -$70,7892016Assets 2017: $1,536,386Liabilities 2017: $1,673,316Net Assets 2017: -$136,9302017Assets 2018: $1,950,452Liabilities 2018: $2,141,769Net Assets 2018: -$191,3172018Assets 2019: $1,945,697Liabilities 2019: $2,148,272Net Assets 2019: -$202,5752019Assets 2020: $1,921,169Liabilities 2020: $2,170,976Net Assets 2020: -$249,8072020Assets 2021: $2,001,780Liabilities 2021: $2,308,110Net Assets 2021: -$306,3302021Assets 2022: $1,875,967Liabilities 2022: $2,255,026Net Assets 2022: -$379,0592022Assets 2023: $1,731,878Liabilities 2023: $2,183,558Net Assets 2023: -$451,6802023Assets 2024: $1,718,368Liabilities 2024: $2,184,393Net Assets 2024: -$466,0252024

Highlighted filing

2019

Assets$1,945,697
Liabilities$2,148,272
Net Assets-$202,575

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $482,5942010Expenses 2011: $464,1692011Expenses 2012: $320,6702012Revenue 2013: $336,685Expenses 2013: $324,256Net Income 2013: $12,4292013Revenue 2014: $340,440Expenses 2014: $310,284Net Income 2014: $30,1562014Revenue 2015: $334,099Expenses 2015: $313,578Net Income 2015: $20,5212015Revenue 2016: $330,651Expenses 2016: $314,510Net Income 2016: $16,1412016Revenue 2017: $300,114Expenses 2017: $366,255Net Income 2017: -$66,1412017Revenue 2018: $281,434Expenses 2018: $335,821Net Income 2018: -$54,3872018Revenue 2019: $354,899Expenses 2019: $366,157Net Income 2019: -$11,2582019Revenue 2020: $352,018Expenses 2020: $399,250Net Income 2020: -$47,2322020Revenue 2021: $362,444Expenses 2021: $418,967Net Income 2021: -$56,5232021Revenue 2022: $412,949Expenses 2022: $485,678Net Income 2022: -$72,7292022Revenue 2023: $413,026Expenses 2023: $485,647Net Income 2023: -$72,6212023Revenue 2024: $399,902Expenses 2024: $414,247Net Income 2024: -$14,3452024

Highlighted filing

2019

Revenue$354,899
Expenses$366,157
Net Income-$11,258
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$354,899
Mission and Program Overview

Mission

To provide housing for elderly and physically challenged.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$491,764$1,658,239▲ $1,166,475
Cash and Non-Interest-Bearing Accounts$7,371$45,178▲ $37,807
Accounts Receivable$8,912$7,992▼ $920
Prepaid Expenses and Deferred Charges$2,472$2,472→ $0
Total Assets$1,950,452$1,945,697▼ $4,755
Other Assets Total$1,439,933$231,816▼ $1,208,117
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,991,854$2,021,214▲ $29,360
Accounts Payable and Accrued Expenses$118,867$112,908▼ $5,959
Other Liabilities$31,048$14,150▼ $16,898
Total Liabilities$2,141,769$2,148,272▲ $6,503
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-191,317$-202,575▼ $11,258
Total Net Assets Fund Balance$-191,317$-202,575▼ $11,258
Total Liabilities and Net Assets / Fund Balance$1,950,452$1,945,697▼ $4,755

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,622,438$1,508,155$3,130,593
Equipment$1$131,632$131,633
Land$35,800-$35,800
Other Assets Org$176,945--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clifford ThompsonPresident
Jeri RobertsVice President
Dale RobertsTrustee
Debra MessTrustee
Kim OilerTrustee
Peter QuanceTrustee
Richard TylorTrustee
Wilma J CohmerTrustee
Keith HartSec./treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$183,007
Program Service Revenue
$150,780
Investment Income
$473
Other Revenue
$20,639
Change in Net Assets
$-11,258

Audited Revenue Reconciliation

Revenue per Audited Statements
$354,899
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$354,899
Total Revenue per Form 990
$354,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$236,207
Salaries, Compensation, and Employee Benefits$129,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$92,381--$92,381
Depreciation Depletion$71,801--$71,801
Occupancy$58,331--$58,331
Other Employee Benefits$27,934--$27,934
Interest$21,681--$21,681
Insurance$14,215--$14,215
Payroll Taxes$9,635--$9,635
Office Expenses$8,402--$8,402
Other Expenses$1,021$8,825-$1,021
Fees for Services Legal$355--$355
Total Functional Expenses$357,332$8,825$0$366,157

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$366,157
Total Expenses per Audited Statements$366,157
Total Expenses per Form 990$366,157
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposit$14,150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Jeri roberts and dale roberts have a family relationship.

Form 990, Part VI, Section B, Line 11B

The board receives a copy of the 990 and the treasurer reviews it with the signer.

Form 990, Part VI, Section C, Line 19

Available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Church Residences of
EIN
31-0952601
Phone
5139814978
Address
1199 GREENHILLS DRIVE, GREENFIELD, OH 45123

Signing Officer

Name
Clifford Thompson
Title
President
Phone
5139814978
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Clifford Thompson
Formed
1987
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
9

Preparer

Firm
Tidwell Group LLC
Address
4249 EASTON WAY SUITE 210, COLUMBUS, OH 43219
Preparer
Todd Fentress CPA
Phone
6145281441
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process has not changed.

Financial Statement Notes

PART X, LINE 2:

No provision or benefit for income taxes has been included in these financial statements since the corporation was organized as a non-profit corporation and has secured tax exemption status under 501(c)(4) of the internal revenue code. The corporation accounts for uncertainty in income taxes in accordance with asc for income taxes. This interpretation prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. This interpretation also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. The corporation determined that all income tax filing positions would be sustained upon examination and accordingly, has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as of december 31, 2019 and 2018.

Raw XML AppendixShowing 400 of 407 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SEC./TREAS.
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IRS990/QuidProQuoContributionsInd00
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IRS990/ReconcilationRevenueExpnssAmt0-11258
IRS990/RelatedEntityInd00
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IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0171419
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt141124
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2176945
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESERVE FOR REPLACEMENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JERI ROBERTS AND DALE ROBERTS HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD RECEIVES A COPY OF THE 990 AND THE TREASURER REVIEWS IT WITH THE SIGNER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
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IRS990/TerminateOperationsInd00
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IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02022-01-07 14:23:13Z
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ReturnHeader/FilingSecurityInformation/IPTm009:21:40
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$2.18$0.47$0.40$0.41$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.73$2.18$0.45$0.41$0.49$0.07
2022Detailed filing. Detailed filing data is available for this year.$1.88$2.26$0.38$0.41$0.49$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.00$2.31$0.31$0.36$0.42$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.92$2.17$0.25$0.35$0.40$0.05
2019Detailed filing. Detailed filing data is available for this year.$1.95$2.15$0.20$0.35$0.37$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.95$2.14$0.19$0.28$0.34$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.54$1.67$0.14$0.30$0.37$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.84$0.91$0.07$0.33$0.31$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.90$0.09$0.33$0.31$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.91$0.11$0.34$0.31$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.82$0.95$0.14$0.34$0.32$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.97$0.15$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$1.00$0.21$0.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$1.04$0.21$0.48