Civic Intelligence

Obgc III Inc Hattie Jackson

990 • Fiscal year 2016 • EIN 31-1099090

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 09, 2017

3409 E Broad StreetColumbus, OH 43213

(614) 452-4184

Siviq Scores

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

Liabilities / Assets

96th percentile

1.47x

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

93rd percentile

2.04x

Higher debt load relative to revenue than 93% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

72nd percentile

14%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

60th percentile

5.2%

Faster asset growth than 60% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

46th percentile

1.0%

Faster revenue growth than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$653,143

Up $32,392 (+5.2%) from 2015

Net Assets

Up

-$305,947

Up $66,233 (+18%) from 2015

Liabilities

Down

$959,090

Down $33,841 (-3.4%) from 2015

Revenue

Up

$471,289

Up $4,854 (+1.0%) from 2015

Expenses

Down

$405,056

Down $2,559 (-0.6%) from 2015

Net Income

Up

$66,233

Up $7,413 (+13%) from 2015

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 2011: $665,944Liabilities 2011: $1,302,328Net Assets 2011: -$636,3842011Assets 2012: $647,903Liabilities 2012: $1,190,473Net Assets 2012: -$542,5702012Assets 2013: $633,453Liabilities 2013: $1,111,702Net Assets 2013: -$478,2492013Assets 2015: $620,751Liabilities 2015: $992,931Net Assets 2015: -$372,1802015Assets 2016: $653,143Liabilities 2016: $959,090Net Assets 2016: -$305,9472016Assets 2017: $641,915Liabilities 2017: $911,594Net Assets 2017: -$269,6792017Assets 2018: $616,296Liabilities 2018: $885,614Net Assets 2018: -$269,3182018Assets 2019: $562,031Liabilities 2019: $790,183Net Assets 2019: -$228,1522019Assets 2020: $584,638Liabilities 2020: $724,929Net Assets 2020: -$140,2912020Assets 2022: $456,226Liabilities 2022: $550,520Net Assets 2022: -$94,2942022Assets 2024: $2,241,017Liabilities 2024: $2,315,483Net Assets 2024: -$74,4662024

Highlighted filing

2016

Assets$653,143
Liabilities$959,090
Net Assets-$305,947

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $357,4392011Expenses 2012: $337,2212012Revenue 2013: $435,674Expenses 2013: $371,353Net Income 2013: $64,3212013Revenue 2015: $466,435Expenses 2015: $407,615Net Income 2015: $58,8202015Revenue 2016: $471,289Expenses 2016: $405,056Net Income 2016: $66,2332016Revenue 2017: $479,590Expenses 2017: $443,322Net Income 2017: $36,2682017Revenue 2018: $484,617Expenses 2018: $530,009Net Income 2018: -$45,3922018Revenue 2019: $492,331Expenses 2019: $451,165Net Income 2019: $41,1662019Revenue 2020: $486,236Expenses 2020: $398,375Net Income 2020: $87,8612020Revenue 2022: $506,312Expenses 2022: $516,404Net Income 2022: -$10,0922022Revenue 2024: $515,689Expenses 2024: $528,527Net Income 2024: -$12,8382024

Highlighted filing

2016

Revenue$471,289
Expenses$405,056
Net Income$66,233
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$471,289
Mission and Program Overview

Mission

To provide elderly and handicapped persons with housing facilities and services specifically designed to meet their physical, social and psychological needs, and to promote their health, security, happiness and usefulness in longer living.

To provide affordable accessible housing to the elderly and handicapped persons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$525,979$555,281▲ $29,302
Cash and Non-Interest-Bearing Accounts$20,707$7,626▼ $13,081
Prepaid Expenses and Deferred Charges$7,389$7,006▼ $383
Accounts Receivable$1,567$1,663▲ $96
Total Assets$620,751$653,143▲ $32,392
Other Assets Total$65,109$81,567▲ $16,458
Liabilities
Mortgage Notes Payable Secured by Investment Property$941,048$888,686▼ $52,362
Accounts Payable and Accrued Expenses$42,630$60,812▲ $18,182
Other Liabilities$9,253$9,459▲ $206
Deferred Revenue$0$133▲ $133
Total Liabilities$992,931$959,090▼ $33,841
Net Assets / Fund Balance
Unrestricted Net Assets$-372,180$-305,947▲ $66,233
Total Net Assets Fund Balance$-372,180$-305,947▲ $66,233
Total Liabilities and Net Assets / Fund Balance$620,751$653,143▲ $32,392

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$423,209$995,757$1,418,966
Equipment$28,778$209,410$238,188
Other Land Buildings$33,973$66,178$100,151
Land$69,321-$69,321
Other Assets Org$26,534--
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$333,502
Program Service Revenue
$134,624
Investment Income
$194
Other Revenue
$2,969
Change in Net Assets
$66,233

Audited Revenue Reconciliation

Revenue per Audited Statements
$471,289
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$471,289
Total Revenue per Form 990
$471,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$405,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$84,571--$84,571
Interest$84,458--$84,458
Depreciation Depletion$49,901--$49,901
Fees for Services Management-$26,143-$26,143
Office Expenses$24,175--$24,175
Insurance$10,066--$10,066
Fees for Services Accounting$8,395--$8,395
Fees for Services Legal$2,035--$2,035
Other Expenses$701--$701
Advertising$559--$559
Conferences and Meetings$111--$111
Total Functional Expenses$378,913$26,143$0$405,056

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$405,056
Total Expenses per Audited Statements$405,056
Total Expenses per Form 990$405,056
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
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$9,459
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, line 2

A familial relationship exists between Rev. Michael Noble and Celia M. Kendall. A familial relationship exists between Rev. Charles W. Noble and Rev. Michael Noble. A familial relationship exists between Rev. Charles W. Noble Sr. and Celia M. Kendall.

Form 990, Part VI, Section A, line 3

Beacon 360 Management and its employees oversee and manage day-to-day operations of the Organization. All major decisions are discussed and approved by the board of trustees before they are carried out. Celia Kendall acts as CEO for the organization and was paid $99,000 for the year to manage all organizations managed by Beacon.

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

The finance committee reviews the draft of the 990 and makes suggestions/recommendations to the board. All board members are provided with a copy of the entire 990 before it is filed with theirs.

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

Currently, all principals sign COI policies annually at each communities annual board meeting. New board members are required to disclose any potential conflicts prior to admission and ongoing education or relationships/transactions that could pose potential conflict is integrated into annual board training sessions.

Form 990, Part VI, Section C, line 19

Governing documents and financial statements are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Obgc Iii Inc
EIN
31-1099090
Phone
6144524184
Address
3409 E Broad Street, Columbus, OH 43213

Signing Officer

Name
Celia Kendall
Title
CEO
Phone
8007500750
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Celia Kendall
Formed
1984
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Clark Schaefer Hackett & Co
Address
4449 Easton Way Suite 400, Columbus, OH 43219
Preparer
Jane E Pfeifer
Phone
6148852208
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Organization has an audit committee which oversees the audit of the financial statements, and is involved in the selection of the independent accountant which performs the audit. This process has not changed from the prior year.

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 not-for-profit corporation and has secured tax exempt status under Section 501(c)(3) of the Internal Revenue Code. The Corporation accounts for uncertainty in income taxes in accordance with Accounting Standards Codification 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, 2016 and 2015.

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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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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0458002
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0435658
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IRS990ScheduleA/InvestmentIncomePYPct00.00000
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IRS990ScheduleA/OtherIncome509Grp/TotalAmt02969
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0151908
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IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0141083
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt226534
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Replacement Reserve
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Mortgage Escrow Deposits
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt066178
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0No provision or benefit for income taxes has been included in these financial statements since the Corporation was organized as a not-for-profit corporation and has secured tax exempt status under Section 501(c)(3) of the Internal Revenue Code. The Corporation accounts for uncertainty in income taxes in accordance with Accounting Standards Codification 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, 2016 and 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A familial relationship exists between Rev. Michael Noble and Celia M. Kendall. A familial relationship exists between Rev. Charles W. Noble and Rev. Michael Noble. A familial relationship exists between Rev. Charles W. Noble Sr. and Celia M. Kendall.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Beacon 360 Management and its employees oversee and manage day-to-day operations of the Organization. All major decisions are discussed and approved by the board of trustees before they are carried out. Celia Kendall acts as CEO for the organization and was paid $99,000 for the year to manage all organizations managed by Beacon.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The finance committee reviews the draft of the 990 and makes suggestions/recommendations to the board. All board members are provided with a copy of the entire 990 before it is filed with theirs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Currently, all principals sign COI policies annually at each communities annual board meeting. New board members are required to disclose any potential conflicts prior to admission and ongoing education or relationships/transactions that could pose potential conflict is integrated into annual board training sessions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents and financial statements are made available to the public upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization has an audit committee which oversees the audit of the financial statements, and is involved in the selection of the independent accountant which performs the audit. This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd20
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Ohio Baptist Convention Housing Board
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1OBGC I Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt2OBGC II Inc
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0811667036
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1311099091
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN2311135813
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt2501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd2OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Religious Sponsoring Organizations
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1Low Income Housing
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt2Low Income Housing
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 1
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt1Line 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt2Line 9
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO Box 248570
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13409 E Broad Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt23409 E Broad Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Columbus
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1Columbus
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm2Columbus
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd2OH

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