Civic Intelligence

Cul2 Vate

990 • Fiscal year 2022 • EIN 46-1086070

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 22, 2023

P O Box 2806Brentwood, TN 37024

(615) 948-8782

Siviq Scores

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

Liabilities / Assets

30th percentile

0.01x

Higher debt load relative to assets than 30% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

28th percentile

0.01x

Higher debt load relative to revenue than 28% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

76th percentile

26%

Higher net margin than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$136,121

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 11.7% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

93rd percentile

90%

Faster asset growth than 93% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

74th percentile

31%

Faster revenue growth than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,593,952

Up $755,462 (+90%) from 2021

Net Assets

Up

$1,578,686

Up $741,614 (+89%) from 2021

Liabilities

Up

$15,266

Up $13,848 (+977%) from 2021

Revenue

Up

$1,162,484

Up $273,591 (+31%) from 2021

Expenses

Up

$860,055

Up $348,500 (+68%) from 2021

Net Income

Down

$302,429

Down $74,909 (-20%) from 2021

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2015: $42,682Liabilities 2015: $5,680Net Assets 2015: $37,0022015Assets 2016: $79,885Liabilities 2016: -$911Net Assets 2016: $80,7962016Assets 2017: $218,880Liabilities 2017: $240Net Assets 2017: $218,6402017Assets 2018: $330,055Liabilities 2018: $448Net Assets 2018: $329,6072018Assets 2019: $319,344Liabilities 2019: $2,036Net Assets 2019: $317,3082019Assets 2020: $507,581Liabilities 2020: $51,428Net Assets 2020: $456,1532020Assets 2021: $838,490Liabilities 2021: $1,418Net Assets 2021: $837,0722021Assets 2022: $1,593,952Liabilities 2022: $15,266Net Assets 2022: $1,578,6862022Assets 2022: $1,593,952Liabilities 2022: $15,266Net Assets 2022: $1,578,6862022Assets 2024: $1,504,113Liabilities 2024: $47,040Net Assets 2024: $1,457,0732024

Highlighted filing

2022

Assets$1,593,952
Liabilities$15,266
Net Assets$1,578,686

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $117,647Expenses 2015: $92,570Net Income 2015: $25,0772015Revenue 2016: $279,257Expenses 2016: $235,463Net Income 2016: $43,7942016Revenue 2017: $477,255Expenses 2017: $334,432Net Income 2017: $142,8232017Revenue 2018: $469,610Expenses 2018: $389,287Net Income 2018: $80,3232018Revenue 2019: $438,551Expenses 2019: $450,116Net Income 2019: -$11,5652019Revenue 2020: $559,336Expenses 2020: $431,714Net Income 2020: $127,6222020Revenue 2021: $888,893Expenses 2021: $511,555Net Income 2021: $377,3382021Revenue 2022: $1,162,484Expenses 2022: $860,055Net Income 2022: $302,4292022Revenue 2022: $1,162,484Expenses 2022: $860,055Net Income 2022: $302,4292022Revenue 2024: $1,454,116Expenses 2024: $1,479,527Net Income 2024: -$25,4112024

Highlighted filing

2022

Revenue$1,162,484
Expenses$860,055
Net Income$302,429
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 22, 2023
Return Version
2022v5.0
Gross Receipts
$1,099,543
Mission and Program Overview

Mission

Develop a growing food tunnel to feed the poor

Develop a growing food tunnel to help feed the poor

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$684,123$841,568▲ $157,445
Land, Buildings, and Equipment, Net$64,082$168,868▲ $104,786
Savings and Temporary Cash Investments$90,151$111,210▲ $21,059
Prepaid Expenses and Deferred Charges$134$5,814▲ $5,680
Inventories for Sale or Use-$3,662-
Other Notes and Loans Receivable, Net-$1,160-
Total Assets$838,490$1,132,282▲ $293,792
Liabilities
Accounts Payable and Accrued Expenses$1,418$10,577▲ $9,159
Total Liabilities$1,418$10,577▲ $9,159
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$833,009$770,318▼ $62,691
Net Assets With Donor Restrictions$4,063$351,387▲ $347,324
Total Net Assets Fund Balance$837,072$1,121,705▲ $284,633
Total Liabilities and Net Assets / Fund Balance$838,490$1,132,282▲ $293,792

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$25,687$45,934$0
Other Land Buildings$0$0$0
Land$0-$0
Equipment$143,181$49,930$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joey LankfordExecutive DirectorFT$136,121$136,121

Board Members and Trustees

NameTitle
Jerry LankfordChairman of Board
Sam McclureBoard Member
Corinne GouldBoard of Director
David WardBoard of Director
Johnathan WestBoard of Director
Josh BelvilleBoard of Director
Larry MaxwellBoard of Director
Scott ColeBoard of Director
Allen WestEmeritus
Kurt BartonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Joey LankfordExecutive DirectorP O BOX 2806, Brentwood, TN 37024$136,121
Revenue and Support

Revenue Composition

Contributions and Grants
$1,099,657
Program Service Revenue
$0
Investment Income
$122
Other Revenue
$-236
All Other Contributions
$685,702
Change in Net Assets
$296,034

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,099,543
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$61,555
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$1,161,098
Total Revenue per Form 990
$1,099,543
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$562,328
Other Expenses$241,181
Total Fundraising Expense$77,465
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$373,287$124,872$15,359$513,518
All Other Expenses$38,795$7,209$50,914$96,918
Payroll Taxes$29,291$9,630$1,203$40,124
Depreciation Depletion$19,422$8,517-$27,939
Insurance$3,845$8,972-$12,817
Other Employee Benefits-$8,686-$8,686
Travel$5,565$2,198-$7,763
Other Expenses$7,084$0$0$7,084
Office Expenses-$2,026$3,342$5,368
Advertising$336$1,743$1,680$3,759
Fees for Services Legal$2,897$753-$3,650
Fees for Services Accounting-$1,000-$1,000
Interest-$296-$296
Total Functional Expenses$545,833$180,211$77,465$803,509

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$856,450
Expenses per Audited Statements$803,509
Total Expenses per Form 990$803,509
Expenses Not Reported on Form 990$52,941
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$0

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland and Greenland)GrantmakingDoes Not Apply00$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fundrasier$413,955$413,955$4,026$409,929
Total Events$413,955$413,955$39,332$374,623
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
Yes
Other officer compensation reviewed
Yes
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 11B

The 990 is presented to the board of directors for approval before filing

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

Confilict of interest policy the individual who discloses the information to the board removes themself from the board meeting for a vote on how to proceed

Form 990, Part VI, Section B, Line 15

Approval by the board of directors

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Cul2vate
EIN
46-1086070
Phone
6159488782
Address
P O BOX 2806, BRENTWOOD, TN 37024

Signing Officer

Name
Jerry Lankford
Title
Board Chair
Phone
6159488782
Signed
2023-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jerry Lankford
Formed
2012
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
11
Employees
21
Volunteers
0

Preparer

Firm
Scott CPA
Address
33 Music Sq W Ste 104A, Nashville, TN 37203
Preparer
Judson Scott
Phone
6157260514
Supplemental Narrative

Additional Explanations

Form 990, Header, Line B

The return was accidentally filed on the accrual basis of account. The Organization has been filing on the cash basis, causing us to amend the tax return.

Form 990, Part IX, Line 24E

Maintenance and repairs small tools and equipment

Form 990, Part XI, Line 9

Adjustments for cash basis

Financial Statement Notes

Schedule D, Part XI, Line 2D

Adjustment for cash basis tax return

Schedule D, Part XII, Line 2D

Adjustment for cash basis tax return

Raw XML AppendixShowing 400 of 576 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/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08686
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08686
IRS990/OtherExpensesGrp/Desc0BANK AND MERCHANT
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2FARM SUPPLIES
IRS990/OtherExpensesGrp/Desc3FUEL AND MILEAGE
IRS990/OtherExpensesGrp/FundraisingAmt04924
IRS990/OtherExpensesGrp/FundraisingAmt143
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04266
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt143
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt143
IRS990/OtherExpensesGrp/ProgramServicesAmt265268
IRS990/OtherExpensesGrp/ProgramServicesAmt37084
IRS990/OtherExpensesGrp/TotalAmt09190
IRS990/OtherExpensesGrp/TotalAmt1129
IRS990/OtherExpensesGrp/TotalAmt265268
IRS990/OtherExpensesGrp/TotalAmt37084
IRS990/OtherRevenueMiscGrp/BusinessCd0110000
IRS990/OtherRevenueMiscGrp/Desc0Loss on disposal of fixed asset
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0-236
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-236
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0-236
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt015359
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0124872
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0373287
IRS990/OtherSalariesAndWagesGrp/TotalAmt0513518
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01160
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01203
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09630
IRS990/PayrollTaxesGrp/ProgramServicesAmt029291
IRS990/PayrollTaxesGrp/TotalAmt040124
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0134
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05814
IRS990/PrincipalOfficerNm0JERRY LANKFORD
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt0886228
IRS990/PYExcessBenefitTransInd00
IRS990/PYInvestmentIncomeAmt02665
IRS990/PYOtherExpensesAmt0184087
IRS990/PYRevenuesLessExpensesAmt0377338
IRS990/PYSalariesCompEmpBnftPaidAmt0327468
IRS990/PYTotalExpensesAmt0511555
IRS990/PYTotalRevenueAmt0888893
IRS990/ReconcilationRevenueExpnssAmt0296034
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01099657
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt090151
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0111210
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0685702
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0870015
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0546400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0438539
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0469589
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03010245
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01
IRS990ScheduleA/PublicSupportPY509Pct01
IRS990ScheduleA/PublicSupportTotal509Amt03010245
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0685702
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0870015
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0546400
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0438539
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0469589
IRS990ScheduleA/Total509Grp/TotalAmt03010245
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0685702
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0870015
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0546400
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0438539
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0469589
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03010245
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt025687
IRS990ScheduleD/BuildingsGrp/DepreciationAmt045934
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt071621
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0143181
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049930
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0193111
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/ExpensesNotReportedAmt052941
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0803509
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt052941
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherRevenueAmt061555
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt061555
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01099543
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ADJUSTMENT FOR CASH BASIS TAX RETURN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ADJUSTMENT FOR CASH BASIS TAX RETURN
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0168868
IRS990ScheduleD/TotalExpensesPerForm990Amt0803509
IRS990ScheduleD/TotalRevenuePerForm990Amt01099543

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