Civic Intelligence

Greener Pastures Foundation

990 • Fiscal year 2020 • EIN 31-1725746

Jan 01, 2020 to Dec 31, 2020 • Filed on Oct 21, 2021

10050 Innovation Drive No 100Dayton, OH 45342

(937) 291-6317

Siviq Scores

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

Liabilities / Assets

15th percentile

0.01x

Higher debt load relative to assets than 15% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

1.06x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

6th percentile

-59%

Higher net margin than 6% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

96th percentile

$645,134

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 1486.2% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2020

Assets

$9,095,439

No earlier filing loaded for comparison.

Net Assets

$9,049,232

No earlier filing loaded for comparison.

Liabilities

$46,207

No earlier filing loaded for comparison.

Revenue

$43,408

No earlier filing loaded for comparison.

Expenses

$68,888

No earlier filing loaded for comparison.

Net Income

-$25,480

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2020: $9,095,439Liabilities 2020: $46,207Net Assets 2020: $9,049,2322020Assets 2021: $14,664,457Liabilities 2021: $0Net Assets 2021: $14,664,4572021Assets 2022: $11,172,555Liabilities 2022: $0Net Assets 2022: $11,172,5552022Assets 2023: $11,594,601Liabilities 2023: $79,417Net Assets 2023: $11,515,1842023Assets 2024: $9,353,124Liabilities 2024: $0Net Assets 2024: $9,353,1242024

Highlighted filing

2020

Assets$9,095,439
Liabilities$46,207
Net Assets$9,049,232

Operations Trend

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

$10M$5.0M$0-$5.0MRevenue 2020: $43,408Expenses 2020: $68,888Net Income 2020: -$25,4802020Revenue 2021: $6,658,357Expenses 2021: $78,903Net Income 2021: $6,579,4542021Revenue 2022: -$2,429,568Expenses 2022: $20,660Net Income 2022: -$2,450,2282022Revenue 2023: $518,727Expenses 2023: $230,500Net Income 2023: $288,2272023Revenue 2024: $858,856Expenses 2024: $3,014,100Net Income 2024: -$2,155,2442024

Highlighted filing

2020

Revenue$43,408
Expenses$68,888
Net Income-$25,480
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Oct 21, 2021
Return Version
2020v4.1
Gross Receipts
$392,747
Mission and Program Overview

Mission

To support charitable activities

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$7,042,221$7,056,021▲ $13,800
Land, Buildings, and Equipment, Net$1,292,374$1,258,975▼ $33,399
Cash and Non-Interest-Bearing Accounts$66,476$641,315▲ $574,839
Investments in Publicly Traded Securities$650,611$104,376▼ $546,235
Total Assets$9,083,924$9,095,439▲ $11,515
Other Assets Total$32,242$34,752▲ $2,510
Liabilities
Other Liabilities$3,623$46,207▲ $42,584
Total Liabilities$3,623$46,207▲ $42,584
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,080,301$9,049,232▼ $31,069
Total Net Assets Fund Balance$9,080,301$9,049,232▼ $31,069
Total Liabilities and Net Assets / Fund Balance$9,083,924$9,095,439▲ $11,515

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$79,794$1,016,681$1,096,475
Leasehold Improvements$311,192$441,488$752,680
Other Land Buildings$477,265-$477,265
Land$390,724-$390,724
Equipment$0$6,858$6,858
Closely Held Equity Interests$7,056,021--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bruce LangosPresident
Martin ClarkTrustee
Michael M ParksTrustee
Zachary GunlockTrustee
Sam WarwarAttorney of Record
Randall L GunlockCEO
Randy HudsonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$830
Program Service Revenue
$0
Investment Income
$9,354
Other Revenue
$33,224
All Other Contributions
$830
Change in Net Assets
$-25,480
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$65,000
Other Expenses$3,888
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$65,000--$65,000
Fees for Services Accounting-$2,605-$2,605
Fees for Services Legal-$1,070-$1,070
Other Expenses-$13-$13
Total Functional Expenses$65,000$3,888$0$68,888
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Friends of Deca (dayton Early College Academy)Dayton, OH501 (c)(3)To Further Their Expressed Charitable Purpose$25,000
Big Brothers and Big SistersLebanon, OH501 (c)(3)To Further Their Expressed Charitable Purpose$10,000
United Rehabilatation ServicesDayton, OH501 (c)(3)To Further Their Expressed Charitable Purpose$10,000
Foa Foundation(family of Addicts)Dayton, OH501 (c)(3)To Further Their Expressed Charitable Purpose$7,000
American Red CrossWashington, DC501 (c)(3)To Further Their Expressed Charitable Purpose$5,000
Living With Lymphedema (co the Dayton Foundation)Dayton, OH501 (c)(3)To Further Their Expressed Charitable Purpose$3,000
Young Life Dayton AreaPrescott, AZ501 (c)(3)To Further Their Expressed Charitable Purpose$3,000
Catholic Social Services Miami ValleyDayton, OH501 (c)(3)To Further Their Expressed Charitable Purpose$2,000
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$43,580
Prepaids$2,627
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
No
Other officer compensation reviewed
No
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 A, Line 2

Related party information among officers: randall l gunlock, ceo, employer/employee bruce langos, president/employee randy hudson, secretary/treasurer, employee

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

The dayton foundation controls the selection of two of the three trustees and the gunlock family representative controls the selection of the third trustee

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

Members of the governing body are e-mailed a copy of form 990 for review and comment prior to filing the form

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

Each trustee and officer signs an annual conflict of interest disclosure statement. If a conflict occurs,it is addressed in accordance with the policy.

Form 990, Part VI, Section C, Line 19

Copies of documents and financial statements are kept at 10050 innovation drive, suite 100, dayton oh 45342 and copies will be provided upon request.

Filing and Contact Details

Filer

Filer Name
Greener Pastures Foundation
EIN
31-1725746
Phone
9372916317
Address
10050 INNOVATION DRIVE NO 100, DAYTON, OH 45342

Signing Officer

Name
Bruce Langos
Title
Officer
Phone
9372916317
Signed
2021-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Langos
Formed
2000
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
2
Employees
0
Volunteers
0

Preparer

Firm
Burris & Company Cpas Inc
Address
4380 TONAWANDA TRAIL, DAYTON, OH 45430
Preparer
Edsell T Burris
Phone
9374271000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

There has been no change in the oversight process or selection process from the prior year.

Financial Statement Notes

PART X, LINE 2:

Fin 48 footnote from the audited financial statements of the dayton foundation and related entities: the foundation determines the recognition of uncertain tax positions, if applicable, that may subject the organization to unrelated business income tax by applying a more-likely-than-not recognition threshold and determines the measurement of uncertain tax positions considering the amounts and probabilities of the outcomes that could be realized upon ultimate settlement with tax authorities. Based on its review, management does not believe the foundation has taken any material uncertain tax positions, including any position that would place the foundation's exempt status in jeopardy as of june 30, 2020.

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FIN 48 FOOTNOTE FROM THE AUDITED FINANCIAL STATEMENTS OF THE DAYTON FOUNDATION AND RELATED ENTITIES: THE FOUNDATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ORGANIZATION TO UNRELATED BUSINESS INCOME TAX BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE FOUNDATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE FOUNDATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalBookValueSecuritiesAmt07056021
IRS990ScheduleD/TotalLiabilityAmt046207
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IRS990ScheduleI/RecipientTable/IRCSectionDesc0501 (C)(3)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc2501 (C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501 (C)(3)
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IRS990ScheduleI/RecipientTable/IRCSectionDesc5501 (C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501 (C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501 (C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7TO FURTHER THEIR EXPRESSED CHARITABLE PURPOSE
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BIG BROTHERS AND BIG SISTERS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1CATHOLIC SOCIAL SERVICES MIAMI VALLEY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2YOUNG LIFE DAYTON AREA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3FOA FOUNDATION(FAMILY OF ADDICTS)
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4UNITED REHABILATATION SERVICES
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5LIVING WITH LYMPHEDEMA (CO THE DAYTON FOUNDATION)
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6AMERICAN RED CROSS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt7FRIENDS OF DECA (DAYTON EARLY COLLEGE ACADEMY)
IRS990ScheduleI/RecipientTable/RecipientEIN0310959450
IRS990ScheduleI/RecipientTable/RecipientEIN1310536645
IRS990ScheduleI/RecipientTable/RecipientEIN2840385934
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IRS990ScheduleI/RecipientTable/RecipientEIN6530196605
IRS990ScheduleI/RecipientTable/RecipientEIN7260463618
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01073 OREGONIA RD SUITE B
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1922 W RIVERVIEW AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2P O BOX 70065
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt3425 NORTH FINDLAY ST
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt44710 OLD TROY PIKE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt5C/O DAYTON FDTN 1401 S MAIN STE 100
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt6431 18TH ST NW
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt7300 COLLEGE PARK
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IRS990ScheduleI/RecipientTable/USAddress/CityNm0LEBANON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1DAYTON
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IRS990ScheduleI/RecipientTable/USAddress/CityNm3DAYTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm4DAYTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm5DAYTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm6WASHINGTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm7DAYTON
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0BOOK
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc1BOOK
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc2BOOK
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IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc5BOOK
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc6BOOK
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc7BOOK
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt086695
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL M PARKS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0645134
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RELATED PARTY INFORMATION AMONG OFFICERS: RANDALL L GUNLOCK, CEO, EMPLOYER/EMPLOYEE BRUCE LANGOS, PRESIDENT/EMPLOYEE RANDY HUDSON, SECRETARY/TREASURER, EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DAYTON FOUNDATION CONTROLS THE SELECTION OF TWO OF THE THREE TRUSTEES AND THE GUNLOCK FAMILY REPRESENTATIVE CONTROLS THE SELECTION OF THE THIRD TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE GOVERNING BODY ARE E-MAILED A COPY OF FORM 990 FOR REVIEW AND COMMENT PRIOR TO FILING THE FORM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH TRUSTEE AND OFFICER SIGNS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. IF A CONFLICT OCCURS,IT IS ADDRESSED IN ACCORDANCE WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPIES OF DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT AT 10050 INNOVATION DRIVE, SUITE 100, DAYTON OH 45342 AND COPIES WILL BE PROVIDED UPON REQUEST.

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