Civic Intelligence

Center for Religious Expression Inc.

990 • Fiscal year 2019 • EIN 41-2045912

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 01, 2019

699 Oakleaf Office Ln No 107Memphis, TN 38117-4824

(901) 684-5485

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

26th percentile

-8.2%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

7th percentile

-58%

Faster asset growth than 7% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-14%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Down

$24,598

Down $34,119 (-58%) from 2018

Net Assets

Down

$24,598

Down $34,119 (-58%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Down

$414,825

Down $64,992 (-14%) from 2018

Expenses

Down

$448,944

Down $8,039 (-1.8%) from 2018

Net Income

Down

-$34,119

Down $56,953 (-249%) from 2018

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2013: $26,363Liabilities 2013: $0Net Assets 2013: $26,3632013Assets 2014: $33,477Liabilities 2014: $0Net Assets 2014: $33,4772014Assets 2015: $10,890Liabilities 2015: $0Net Assets 2015: $10,8902015Assets 2016: $15,460Liabilities 2016: $0Net Assets 2016: $15,4602016Assets 2017: $35,883Liabilities 2017: $0Net Assets 2017: $35,8832017Assets 2018: $58,717Liabilities 2018: $0Net Assets 2018: $58,7172018Assets 2019: $24,598Liabilities 2019: $0Net Assets 2019: $24,5982019Assets 2020: $13,523Liabilities 2020: $0Net Assets 2020: $13,5232020Assets 2021: $19,413Liabilities 2021: $0Net Assets 2021: $19,4132021Assets 2022: $108,095Liabilities 2022: $0Net Assets 2022: $108,0952022Assets 2023: $26,830Liabilities 2023: $0Net Assets 2023: $26,8302023Assets 2024: $16,996Liabilities 2024: $0Net Assets 2024: $16,9962024

Highlighted filing

2019

Assets$24,598
Liabilities$0
Net Assets$24,598

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2013: $86,845Expenses 2013: $64,458Net Income 2013: $22,3872013Revenue 2014: $603,708Expenses 2014: $596,594Net Income 2014: $7,1142014Revenue 2015: $459,088Expenses 2015: $481,675Net Income 2015: -$22,5872015Revenue 2016: $495,620Expenses 2016: $491,050Net Income 2016: $4,5702016Revenue 2017: $272,746Expenses 2017: $252,323Net Income 2017: $20,4232017Revenue 2018: $479,817Expenses 2018: $456,983Net Income 2018: $22,8342018Revenue 2019: $414,825Expenses 2019: $448,944Net Income 2019: -$34,1192019Revenue 2020: $460,396Expenses 2020: $471,471Net Income 2020: -$11,0752020Revenue 2021: $254,825Expenses 2021: $248,935Net Income 2021: $5,8902021Revenue 2022: $356,942Expenses 2022: $268,260Net Income 2022: $88,6822022Revenue 2023: $375,419Expenses 2023: $456,684Net Income 2023: -$81,2652023Revenue 2024: $465,398Expenses 2024: $475,232Net Income 2024: -$9,8342024

Highlighted filing

2019

Revenue$414,825
Expenses$448,944
Net Income-$34,119
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$414,825
Mission and Program Overview

Mission

To faithfully and competently defend religious expression in the public square.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$58,717$24,598▼ $34,119
Rtn Earn Endowment Incm Other Fnds$58,717$24,598▼ $34,119
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$58,717$24,598▼ $34,119
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$58,717$24,598▼ $34,119
Total Liabilities and Net Assets / Fund Balance$58,717$24,598▼ $34,119
Compensation and Service Providers

Board Members and Trustees

NameTitle
Nathan KellumPresident
Phil MischkeVice President
Adrian YelvertonDirector
Josh DavisDirector
Steve FusonDirector
Pat McclerkinSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$178,297
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$236,528
All Other Contributions
$178,297
Change in Net Assets
$-34,119
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$359,396
Salaries, Compensation, and Employee Benefits$89,548
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$252,683--$252,683
Other Salaries and Wages$89,548--$89,548
Occupancy$31,161--$31,161
Advertising$22,429--$22,429
Office Expenses$16,785--$16,785
Insurance$15,590--$15,590
All Other Expenses$4,808--$4,808
Fees for Services Accounting$1,981--$1,981
Other Expenses$1,928--$1,928
Travel$587--$587
Total Functional Expenses$448,944$0$0$448,944
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nathan W KellumPresidentKellum Law Firm, One of the Legal Entities That Prosecute Cases on Behalf of Cre, Does Not Charge Cre for Legal Services. Cre Transfers to Kellum Law Firm Fees Received From Court Awards or Settlements for Work Done Solely by Kellum Law Firm.No$115,658
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
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 B, Line 11B

A copy of form 990 was provided to the organization's governing body before it was filed.

Form 990, Part VI, Section C, Line 19

Made available upon request.

Form 990, Part VIII, Line 11A

Court awarded fees for legal entities handling cre cases - $239,168.

Filing and Contact Details

Filer

Filer Name
Center for Religious Expression Inc
EIN
41-2045912
Phone
9016845485
Address
699 OAKLEAF OFFICE LN NO 107, MEMPHIS, TN 38117-4824

Signing Officer

Name
Nathan W Kellum
Title
President
Phone
9016845485
Signed
2019-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nathan W Kellum
Formed
2002
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
4
Volunteers
0

Preparer

Firm
Frazee Ivy Davis Plc
Address
5100 POPLAR AVE STE 1400, MEMPHIS, TN 38137-1499
Preparer
J Slater Smithers CPA
Phone
9016851040
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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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IRS990/Desc0LEGAL REPRESENTATION - CRE ADDRESSED THE CONTINUING THREATS TO RELIGIOUS FREEDOM BY HELPING THOSE IN NEED WITH FREE AND COMPETENT LEGAL AID IN FOUR DISTINCT WAYS: 1)WE ADVISED AND PROVIDED LEGAL COUNSEL FOR NUMEROUS INDIVIDUALS AND ENTITIES WHO CONTACTED US; 2) WE ADVOCATED ON BEHALF OF MORE THAN 40 CLIENTS VIA LETTERS AND OTHER MEANS OF COMMUNICATION; 3) WE PURSUED AND DEFENDED LEGAL CLAIMS IN COURT, PARTICIPATING IN 20 LITIGATED CASES; AND 4) WE OBTAINED LEGAL PRECEDENT IN SEVERAL MATTERS TO MAINTAIN RELIGIOUS FREEDOM FOR ALL.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0KELLUM LAW FIRM, ONE OF THE LEGAL ENTITIES THAT PROSECUTE CASES ON BEHALF OF CRE, DOES NOT CHARGE CRE FOR LEGAL SERVICES. CRE TRANSFERS TO KELLUM LAW FIRM FEES RECEIVED FROM COURT AWARDS OR SETTLEMENTS FOR WORK DONE SOLELY BY KELLUM LAW FIRM.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 WAS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE IT WAS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COURT AWARDED FEES FOR LEGAL ENTITIES HANDLING CRE CASES - $239,168.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
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IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0236528
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0414825
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt058717
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024598
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0587
IRS990/TravelGrp/TotalAmt0587
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0699 OAKLEAF OFFICE LN NO 107
IRS990/USAddress/CityNm0MEMPHIS
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0381174824
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.CRELAW.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0NATHAN W KELLUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09016845485
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CENTER FOR RELIGIOUS EXPRESSION INC
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0412045912
ReturnHeader/Filer/PhoneNum09016845485
ReturnHeader/Filer/USAddress/AddressLine1Txt0699 OAKLEAF OFFICE LN NO 107
ReturnHeader/Filer/USAddress/CityNm0MEMPHIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0381174824
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId060DDD103ACB857C48AFF4002F09299DEBD214B71
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId02B37A4D587C920731AFF5CD4EE606CFD4A58825F
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.37.67.242
ReturnHeader/FilingSecurityInformation/IPDt02019-11-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm014:07:11
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0205556145
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FRAZEE IVY DAVIS PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05100 POPLAR AVE STE 1400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MEMPHIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0381371499
ReturnHeader/PreparerPersonGrp/PhoneNum09016851040
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J SLATER SMITHERS CPA
ReturnHeader/ReturnTs02019-11-04T15:16:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$4.65$4.75$0.10
2023Summary only. Only limited summary data is available for this year.$0.27$0.00$0.27$3.75$4.57$0.81
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.08$0.00$1.08$3.57$2.68$0.89
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.19$0.00$0.19$2.55$2.49$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.14$0.00$0.14$4.60$4.71$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$4.15$4.49$0.34
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.00$0.59$4.80$4.57$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.36$0.00$0.36$2.73$2.52$0.20
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.15$0.00$0.15$4.96$4.91$0.05
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.11$0.00$0.11$4.59$4.82$0.23
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.33$0.00$0.33$6.04$5.97$0.07
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.26$0.00$0.26$0.87$0.64$0.22