Civic Intelligence

The Nehemiah Program

990 • Fiscal year 2021 • EIN 45-1836516

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 11, 2022

333 N FlorissantSaint Louis, MO 63135

(314) 495-5773

Siviq Scores

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

Liabilities / Assets

91st percentile

0.64x

Higher debt load relative to assets than 91% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.30x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

95th percentile

79%

Higher net margin than 95% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2021

Asset Growth

7th percentile

-59%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-26%

Faster revenue growth than 28% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$166,646

Down $236,413 (-59%) from 2020

Net Assets

Down

$59,749

Down $13,353 (-18%) from 2020

Liabilities

Down

$106,897

Down $223,060 (-68%) from 2020

Revenue

Down

$354,150

Down $123,918 (-26%) from 2020

Expenses

Down

$74,317

Down $483,269 (-87%) from 2020

Net Income

Up

$279,833

Up $359,351 (+452%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $147,111Liabilities 2011: $108,7452011Assets 2012: $376,142Liabilities 2012: $108,929Net Assets 2012: $267,2132012Assets 2013: $683,908Liabilities 2013: $141,411Net Assets 2013: $542,4972013Assets 2014: $915,684Liabilities 2014: $365,418Net Assets 2014: $550,2662014Assets 2015: $677,862Liabilities 2015: $298,214Net Assets 2015: $379,6482015Assets 2016: $805,779Liabilities 2016: $329,805Net Assets 2016: $475,9742016Assets 2017: $373,678Liabilities 2017: $193,561Net Assets 2017: $180,1172017Assets 2018: $348,122Liabilities 2018: $243,632Net Assets 2018: $104,4902018Assets 2019: $485,426Liabilities 2019: $257,324Net Assets 2019: $228,1022019Assets 2020: $403,059Liabilities 2020: $329,957Net Assets 2020: $73,1022020Assets 2021: $166,646Liabilities 2021: $106,897Net Assets 2021: $59,7492021Assets 2022: $290,755Liabilities 2022: $198,738Net Assets 2022: $92,0172022Assets 2023: $346,529Liabilities 2023: $164,003Net Assets 2023: $182,5262023

Highlighted filing

2021

Assets$166,646
Liabilities$106,897
Net Assets$59,749

Operations Trend

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $69,750Expenses 2011: $31,384Net Income 2011: $38,3662011Revenue 2012: $454,665Expenses 2012: $225,818Net Income 2012: $228,8472012Revenue 2013: $609,813Expenses 2013: $240,038Net Income 2013: $369,7752013Revenue 2014: $397,059Expenses 2014: $383,065Net Income 2014: $13,9942014Revenue 2015: $244,358Expenses 2015: $374,310Net Income 2015: -$129,9522015Revenue 2016: $157,392Expenses 2016: $277,235Net Income 2016: -$119,8432016Revenue 2017: $126,152Expenses 2017: $200,431Net Income 2017: -$74,2792017Revenue 2018: $81,365Expenses 2018: $163,915Net Income 2018: -$82,5502018Revenue 2019: $310,228Expenses 2019: $248,988Net Income 2019: $61,2402019Revenue 2020: $478,068Expenses 2020: $557,586Net Income 2020: -$79,5182020Revenue 2021: $354,150Expenses 2021: $74,317Net Income 2021: $279,8332021Revenue 2022: $13,926Expenses 2022: $39,132Net Income 2022: -$25,2062022Revenue 2023: $136,283Expenses 2023: $41,870Net Income 2023: $94,4132023

Highlighted filing

2021

Revenue$354,150
Expenses$74,317
Net Income$279,833
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 11, 2022
Return Version
2021v4.2
Gross Receipts
$407,331
Mission and Program Overview

Mission

To ensure that safe, decent and affordable housing is available to all. The organization accomplishes this goal by providing rental housing, home ownership opportunities and transitional housing or shelter.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$130,047$71,244▼ $58,803
Cash and Non-Interest-Bearing Accounts$215,810$50,588▼ $165,222
Accounts Receivable$24,128$25,085▲ $957
Other Notes and Loans Receivable, Net$13,345--
Total Assets$403,059$166,646▼ $236,413
Other Assets Total$19,729$19,729→ $0
Liabilities
Unsecured Notes Loans Payable$273,295$57,824▼ $215,471
Accounts Payable and Accrued Expenses$27,306$27,306→ $0
Mortgage Notes Payable Secured by Investment Property$15,570$12,710▼ $2,860
Other Liabilities$13,786$9,057▼ $4,729
Total Liabilities$329,957$106,897▼ $223,060
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$73,102$59,749▼ $13,353
Total Net Assets Fund Balance$73,102$59,749▼ $13,353
Total Liabilities and Net Assets / Fund Balance$403,059$166,646▼ $236,413

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,157$24,282$95,439
Equipment$87$10,549$10,636
Other Assets Org$18,496--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adrienne GrimsleyPresident
Brian MurphyAdvisory Board
Vivian DudleyCEO/executive Director
Frank WilliamsonAdvisory
Anthony WanjikuMember
Coldran MettsMember
Gabriel BagdasorovMember
Karl KlosterMember
Rio McgheeMember
Dwandra PalmerSecretary
Robert DudleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$261,171
Program Service Revenue
$7,773
Investment Income
$78,889
Other Revenue
$6,317
All Other Contributions
$61,962
Change in Net Assets
$279,833

Noncash Contribution Practices

Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,011
Salaries, Compensation, and Employee Benefits$7,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$19,747--$19,747
Occupancy$19,090--$19,090
Depreciation Depletion$5,762--$5,762
Other Salaries and Wages$4,846--$4,846
Other Expenses$3,685--$3,685
Travel$2,902--$2,902
Fees for Services Accounting-$2,623-$2,623
Office Expenses$2,553--$2,553
All Other Expenses$1,972$493-$2,465
Current Officers, Directors, Trustees, and Key Employees$2,000--$2,000
Advertising-$1,271-$1,271
Payroll Taxes$460--$460
Total Functional Expenses$69,930$4,387$0$74,317
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
Federal income taxes$8,537
Credit Card Payable$520
Security Deposit Liabilities-
Payroll Taxes Payable-
Security Deposit Trans House-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The ceo/executive director provides a copy of the form 990 tax return to the governing body for review. Once approved the ceo/executive director will sign and file the return or authorize the electronic filing of the return in writing.

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

Board members are required to disclose conflicts of interest on an annual basis or as they occur.

Form 990, Part VI, Section B, Line 15A

The governing board determines and approves the compensation of the ceo/executive director with abstension from related parties.

Form 990, Part VI, Section C, Line 19

The nehemiah program policies and financial data as presented on the form 990 tax return are made available for public inspection upon written request.

Form 990, Part VI, Section A, Line 2

Vivian dudley, robert dudley and adrienne grimsley all have a familial relationship.

Filing and Contact Details

Filer

Filer Name
The Nehemiah Program
EIN
45-1836516
Phone
3144955773
Address
333 N FLORISSANT, SAINT LOUIS, MO 63135

Signing Officer

Name
Vivian Dudley
Title
Executive Director
Phone
3144955773
Signed
2022-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vivian Dudley
Formed
2011
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
8
Employees
2
Volunteers
10

Preparer

Firm
David a Goldfarb CPA Pc
Address
111 WESTPORT PLAZA DRIVE SUITE 1019, ST LOUIS, MO 63146
Preparer
David a Goldfarb
Phone
3145482120
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 8

A prior period adjustment was necessary to correct the beginning net assets balance for changes in donated fair values of properties received, adjust for accounting changes, and clear out duplicated transactions from prior years.

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IRS990/PayrollTaxesGrp/TotalAmt0460
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IRS990/PrincipalOfficerNm0VIVIAN DUDLEY
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531110
IRS990/ProgramServiceRevenueGrp/BusinessCd1531110
IRS990/ProgramServiceRevenueGrp/Desc0RENT
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07178
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1595
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0346495
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
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IRS990/PYOtherRevenueAmt018557
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IRS990/PYSalariesCompEmpBnftPaidAmt0146669
IRS990/PYTotalExpensesAmt0557586
IRS990/PYTotalRevenueAmt0478068
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0279833
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0261171
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0346495
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0103731
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt028980
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0103820
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0844197
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt07773
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0113016
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0182208
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt046084
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt023547
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0372628
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0459511
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0285939
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt075064
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0127367
IRS990ScheduleA/Total509Grp/TotalAmt01216825
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0268944
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0459511
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0285939
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt075064
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0127367
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01216825
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt071157
IRS990ScheduleD/BuildingsGrp/DepreciationAmt024282
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt095439
IRS990ScheduleD/EquipmentGrp/BookValueAmt087
IRS990ScheduleD/EquipmentGrp/DepreciationAmt010549
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt010636
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01233
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt118496
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PROPERTY ACQUISITION COSTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08537
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1520
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SECURITY DEPOSIT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3PAYROLL TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SECURITY DEPOSIT TRANS HOUSE
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt019729
IRS990ScheduleD/TotalLiabilityAmt09057
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CEO/EXECUTIVE DIRECTOR PROVIDES A COPY OF THE FORM 990 TAX RETURN TO THE GOVERNING BODY FOR REVIEW. ONCE APPROVED THE CEO/EXECUTIVE DIRECTOR WILL SIGN AND FILE THE RETURN OR AUTHORIZE THE ELECTRONIC FILING OF THE RETURN IN WRITING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ON AN ANNUAL BASIS OR AS THEY OCCUR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BOARD DETERMINES AND APPROVES THE COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR WITH ABSTENSION FROM RELATED PARTIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE NEHEMIAH PROGRAM POLICIES AND FINANCIAL DATA AS PRESENTED ON THE FORM 990 TAX RETURN ARE MADE AVAILABLE FOR PUBLIC INSPECTION UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4VIVIAN DUDLEY, ROBERT DUDLEY AND ADRIENNE GRIMSLEY ALL HAVE A FAMILIAL RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5A PRIOR PERIOD ADJUSTMENT WAS NECESSARY TO CORRECT THE BEGINNING NET ASSETS BALANCE FOR CHANGES IN DONATED FAIR VALUES OF PROPERTIES RECEIVED, ADJUST FOR ACCOUNTING CHANGES, AND CLEAR OUT DUPLICATED TRANSACTIONS FROM PRIOR YEARS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 8
IRS990/SchoolOperatingInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalEmployeeCnt02
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04387
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt069930
IRS990/TotalFunctionalExpensesGrp/TotalAmt074317

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