Civic Intelligence

Christian Benevolent Association Foundation

990 • Fiscal year 2019 • EIN 31-1413825

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

8097 Hamilton AvenueCincinnati, OH 45231

(513) 931-5000

Siviq Scores

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

Liabilities / Assets

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

37th percentile

0.04x

Higher debt load relative to revenue than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

96th percentile

75%

Higher net margin than 96% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

90th percentile

$205,193

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

93rd percentile

65%

Faster asset growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

93rd percentile

103%

Faster revenue growth than 93% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,885,652

Up $1,535,520 (+65%) from 2018

Net Assets

Up

$3,822,711

Up $1,542,266 (+68%) from 2018

Liabilities

Down

$62,941

Down $6,746 (-9.7%) from 2018

Revenue

Up

$1,479,214

Up $750,000 (+103%) from 2018

Expenses

Down

$367,159

Down $18,649 (-4.8%) from 2018

Net Income

Up

$1,112,055

Up $768,649 (+224%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $526,924Liabilities 2010: $104,151Net Assets 2010: $422,7732010Assets 2011: $508,768Liabilities 2011: $102,978Net Assets 2011: $405,7902011Assets 2012: $648,817Liabilities 2012: $76,069Net Assets 2012: $572,7482012Assets 2014: $1,189,856Liabilities 2014: $66,951Net Assets 2014: $1,122,9052014Assets 2016: $1,409,966Liabilities 2016: $37,892Net Assets 2016: $1,372,0742016Assets 2017: $2,101,861Liabilities 2017: $72,348Net Assets 2017: $2,029,5132017Assets 2018: $2,350,132Liabilities 2018: $69,687Net Assets 2018: $2,280,4452018Assets 2019: $3,885,652Liabilities 2019: $62,941Net Assets 2019: $3,822,7112019Assets 2020: $3,995,210Liabilities 2020: $346,668Net Assets 2020: $3,648,5422020Assets 2022: $3,548,801Liabilities 2022: $288,077Net Assets 2022: $3,260,7242022Assets 2024: $4,853,529Liabilities 2024: $216,895Net Assets 2024: $4,636,6342024

Highlighted filing

2019

Assets$3,885,652
Liabilities$62,941
Net Assets$3,822,711

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $26,0802010Expenses 2011: $22,4112011Expenses 2012: $18,7502012Revenue 2014: $566,133Expenses 2014: $158,991Net Income 2014: $407,1422014Revenue 2016: $483,935Expenses 2016: $245,898Net Income 2016: $238,0372016Revenue 2017: $812,111Expenses 2017: $255,797Net Income 2017: $556,3142017Revenue 2018: $729,214Expenses 2018: $385,808Net Income 2018: $343,4062018Revenue 2019: $1,479,214Expenses 2019: $367,159Net Income 2019: $1,112,0552019Revenue 2020: $830,745Expenses 2020: $1,363,831Net Income 2020: -$533,0862020Revenue 2022: $820,485Expenses 2022: $454,391Net Income 2022: $366,0942022Revenue 2024: $957,438Expenses 2024: $476,321Net Income 2024: $481,1172024

Highlighted filing

2019

Revenue$1,479,214
Expenses$367,159
Net Income$1,112,055
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$1,524,319
Mission and Program Overview

Mission

The mission of christian village communities is to guide older adults to joyful and purposeful life experiences in a faith-filled community.care is the heart and soul of everything we do. We are devoted to maintaining the highest standards of expertise and service in health and wellness. We are committed to serving each person as though they were our own family; with love, compassion and excellence.

To perform the fundraising functions of and provide financial support for the benefit of christian benevolent association of greater cincinnati.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,136,615$2,438,949▲ $1,302,334
Investments in Publicly Traded Securities$1,170,851$1,402,902▲ $232,051
Pledges and Grants Receivable$35,000$28,205▼ $6,795
Accounts Receivable$7,666$15,596▲ $7,930
Total Assets$2,350,132$3,885,652▲ $1,535,520
Liabilities
Other Liabilities$57,776$58,062▲ $286
Accounts Payable and Accrued Expenses$11,911$4,879▼ $7,032
Total Liabilities$69,687$62,941▼ $6,746
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,938,393$2,711,468▲ $773,075
Net Assets With Donor Restrictions$342,052$1,111,243▲ $769,191
Total Net Assets Fund Balance$2,280,445$3,822,711▲ $1,542,266
Total Liabilities and Net Assets / Fund Balance$2,350,132$3,885,652▲ $1,535,520
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brian FurnishChair
Larry MonroeCEO/president
Dale CoatesDirector
Mildred MerkelDirector
Phyllis SandersDirector
Steve CarrDirector
Vickie BrashearCFO
Damon ReidSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,548,671
Program Service Revenue
$0
Investment Income
$63,705
Other Revenue
$-133,162
All Other Contributions
$1,458,354
Change in Net Assets
$1,112,055
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$232,825
Salaries, Compensation, and Employee Benefits$115,503
Other Expenses$18,831
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$228,404--$228,404
Other Salaries and Wages-$104,391-$104,391
Other Employee Benefits$7,785$318-$8,103
Travel-$6,019-$6,019
Office Expenses$900$4,760-$5,660
Grants to Domestic Individuals$4,421--$4,421
Advertising-$3,552-$3,552
Payroll Taxes$178$2,831-$3,009
Fees for Services Accounting-$2,100-$2,100
Fees for Services Other-$1,500-$1,500
Total Functional Expenses$241,688$125,471$0$367,159
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mcv Health Care FacilitiesCincinnati, OH501(c)(3)Subsidy for Residents of Mcv Health Care Facilities$108,673
Mt Healthy Christian HomeCincinnati, OH501(c)(3)Subsidy for Residents of Mt Healthy Christian Home$23,747
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$45,105
Professional Fundraising Fees$0
Fundraising Gross Income$-88,057

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spring/year End Appeal-$-34,380$11,393$-45,773
Hall of Faith$2,260$-49,170$22,318$-71,488
Total Events$2,260$-88,057$45,105$-133,162
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Liabilities$58,062
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 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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The related tax-exempt organization, christian benevolent association of greater cincinnati, inc. ("cba"), is the sole member of the organization.

Form 990, Part VI, Section A, Line 7A

Cba, the member of the filing organization, has the right to elect or appoint one or more members of the organization's governing body, whether periodically, or as vacancies arise, or otherwise.

Form 990, Part VI, Section A, Line 7B

Cba, the member of the filing organization, has the right to approve or ratify decisions of the organization's governing body such as approval of the governing body's decision to dissolve the organization.

Form 990, Part VI, Section A, Line 8B

With the exception of the development committee, individual committees do not contemporaneously document meetings held or written actions undertaken during the year. Actions of the annual nominating committee are documented in the governing body's minutes.

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

The chief financial officer and senior accountant review the form 990 and then will provide electronic copies of the form 990 to all board members prior to filing. Major points of the form are addressed with the board either via email or at the closest board meeting date.

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

Officers and directors review and sign the conflict of interest statement on an annual basis. It is the responsibility of officers and directors to disclose the existence of a conflict and shall leave the board or committee meeting while the determination of the conflict is discussed and voted upon. The remaining board or committee members shall decide if a conflict of interest exists. Those with conflicts are subject to voting and participation restrictions.

Form 990, Part VI, Section B, Line 15

The board of directors of a related organization, christian benevolent association of greater cincinnati, inc., determines the ceo's compensation through use of review by independent persons, comparability data, and contemporaneous substantiation of the decision. The process was last completed in 2019.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Christian Benevolent Association
EIN
31-1413825
Phone
5139315000
Address
8097 HAMILTON AVENUE, CINCINNATI, OH 45231

Signing Officer

Name
Larry Monroe
Title
CEO
Phone
5139315000
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Monroe
Formed
1994
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Plante & Moran Pllc
Address
250 S HIGH ST SUITE 100, COLUMBUS, OH 43215
Preparer
Amy Ciminello
Phone
6148493000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer to/from affiliate 250,000.

FORM 990, PART XII, LINE 2C:

Christian benevolent association, a related party, has a combined audit and finance committee which oversees audit of the financial statements and is involved in the selection of the independent accountant which completes the audit. This process has not changed from the prior year.

Raw XML AppendixShowing 400 of 582 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/MissionDesc0THE MISSION OF CHRISTIAN VILLAGE COMMUNITIES IS TO GUIDE OLDER ADULTS TO JOYFUL AND PURPOSEFUL LIFE EXPERIENCES IN A FAITH-FILLED COMMUNITY.CARE IS THE HEART AND SOUL OF EVERYTHING WE DO. WE ARE DEVOTED TO MAINTAINING THE HIGHEST STANDARDS OF EXPERTISE AND SERVICE IN HEALTH AND WELLNESS. WE ARE COMMITTED TO SERVING EACH PERSON AS THOUGH THEY WERE OUR OWN FAMILY; WITH LOVE, COMPASSION AND EXCELLENCE.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI, INC. THROUGH THE FOLLOWING MEANS HAS THE ABILITY TO CONTROL THE INVESTMENT POLICIES OF THE FOUNDATION: THE ABILITY TO ELECT THE BOARD MEMBERS OF THE FOUNDATIONS GOVERNING BODY, THE TOP MANAGEMENT POSITION RESIDES IN THE SAME PERSON, THE CEO OF CHRISTIAN BENEVOLENT ASSOCIATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION SUPPORTS CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI BY PROVIDING SUPPORT FOR GENERAL AND FOR SPECIFIC PROJECTS THROUGH CONTRIBUTIONS TO MCV HEALTH CARE FACILITIES AND MT. HEALTHY CHRISTIAN HOME, WHOLLY OWNED SUBSIDIARIES OF CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI. COMPASSIONATE CARE IS A FUND THAT IS USED TO PROVIDE HOUSING SUBSIDIES FOR RESIDENTS IN NEED OF FINANCIAL SUPPORT. THE FOUNDATION ALSO COLLECTS MONEY TO HELP PROVIDE NEW/ADDITIONAL SERVICES FOR OUR RESIDENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION SUPPORTS ITS ENTITIES THROUGH CHARITABLE CONTRIBUTIONS TO ASSIST THE ORGANIZATION IN FULFILLING ITS MISSION. HOWEVER, IF THE CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION WERE NOT IN EXISTENCE, THE INDIVIDUAL FACILITIES WOULD SEEK SUPPORT FROM THE COMMUNITY AND OTHERS TO ENSURE CONTINUATION OF CARE FOR OUR RESIDENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PAGE 5, SECTION D, LINE 3
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1SCHEDULE A, PAGE 5, SECTION E, LINE 2A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2SCHEDULE A, PAGE 5, SECTION E, LINE 2B
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CBA-GREATER CINCINNATI
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt058062
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt090317
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt051430
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt034380
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt04507
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt045105
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HALL OF FAITH
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0SPRING/YEAR END APPEAL
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt02260
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt02260
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0-49170
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt0-34380
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0-4507
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0-88057
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-133162
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt02244
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt035955
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022318
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt011393
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt09150
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt09150
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt023747
IRS990ScheduleI/RecipientTable/CashGrantAmt1108673
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SUBSIDY FOR RESIDENTS OF MT HEALTHY CHRISTIAN HOME
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SUBSIDY FOR RESIDENTS OF MCV HEALTH CARE FACILITIES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MT HEALTHY CHRISTIAN HOME
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1MCV HEALTH CARE FACILITIES
IRS990ScheduleI/RecipientTable/RecipientEIN0310714767
IRS990ScheduleI/RecipientTable/RecipientEIN1311257250
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt08097 HAMILTON AVENUE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt18097 HAMILTON AVENUE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CINCINNATI
IRS990ScheduleI/RecipientTable/USAddress/CityNm1CINCINNATI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd045231
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd145231
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0CHRISTIAN BENEVOLENT ASSOCIATION FOUNDATION PROVIDES FUNDING FOR ITS RELATED ORGANIZATIONS, MT. HEALTHY CHRISTIAN HOME & MCV HEALTH CARE FACILITIES, TO HELP FURTHER THEIR EXEMPT PURPOSES. CBA PROVIDES MANAGEMENT SERVICES TO BOTH ENTITIES AND CONTROLS BOTH RELATED PARTIES THROUGH COMMON BOARD MEMBER REPRESENTATION. THEREFORE, CBA IS ABLE TO MONITOR THE USE OF THE FUNDS TO ENSURE THAT THEY ARE USED IN ACCORDANCE WITH THEIR INTENDED PURPOSE.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt02500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0189414
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1150691
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt01827
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt11910
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt011452
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt17624
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0LARRY MONROE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1VICKIE BRASHEAR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0CEO/PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0205193
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1160225
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS OF A RELATED ORGANIZATION, CHRISTIAN BENEVOLENT ASSOCIATON OF GREATER CINCINNATI, INC., DETERMINES THE CEO'S COMPENSATION THROUGH THE USE OF A COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, A COMPENSATION SURVEY OR STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE J, PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE RELATED TAX-EXEMPT ORGANIZATION, CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI, INC. ("CBA"), IS THE SOLE MEMBER OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CBA, THE MEMBER OF THE FILING ORGANIZATION, HAS THE RIGHT TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY, WHETHER PERIODICALLY, OR AS VACANCIES ARISE, OR OTHERWISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CBA, THE MEMBER OF THE FILING ORGANIZATION, HAS THE RIGHT TO APPROVE OR RATIFY DECISIONS OF THE ORGANIZATION'S GOVERNING BODY SUCH AS APPROVAL OF THE GOVERNING BODY'S DECISION TO DISSOLVE THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WITH THE EXCEPTION OF THE DEVELOPMENT COMMITTEE, INDIVIDUAL COMMITTEES DO NOT CONTEMPORANEOUSLY DOCUMENT MEETINGS HELD OR WRITTEN ACTIONS UNDERTAKEN DURING THE YEAR. ACTIONS OF THE ANNUAL NOMINATING COMMITTEE ARE DOCUMENTED IN THE GOVERNING BODY'S MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CHIEF FINANCIAL OFFICER AND SENIOR ACCOUNTANT REVIEW THE FORM 990 AND THEN WILL PROVIDE ELECTRONIC COPIES OF THE FORM 990 TO ALL BOARD MEMBERS PRIOR TO FILING. MAJOR POINTS OF THE FORM ARE ADDRESSED WITH THE BOARD EITHER VIA EMAIL OR AT THE CLOSEST BOARD MEETING DATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICERS AND DIRECTORS REVIEW AND SIGN THE CONFLICT OF INTEREST STATEMENT ON AN ANNUAL BASIS. IT IS THE RESPONSIBILITY OF OFFICERS AND DIRECTORS TO DISCLOSE THE EXISTENCE OF A CONFLICT AND SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF THE CONFLICT IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. THOSE WITH CONFLICTS ARE SUBJECT TO VOTING AND PARTICIPATION RESTRICTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE BOARD OF DIRECTORS OF A RELATED ORGANIZATION, CHRISTIAN BENEVOLENT ASSOCIATION OF GREATER CINCINNATI, INC., DETERMINES THE CEO'S COMPENSATION THROUGH USE OF REVIEW BY INDEPENDENT PERSONS, COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DECISION. THE PROCESS WAS LAST COMPLETED IN 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8TRANSFER TO/FROM AFFILIATE 250,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9CHRISTIAN BENEVOLENT ASSOCIATION, A RELATED PARTY, HAS A COMBINED AUDIT AND FINANCE COMMITTEE WHICH OVERSEES AUDIT OF THE FINANCIAL STATEMENTS AND IS INVOLVED IN THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHICH COMPLETES THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.

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