Civic Intelligence

Nhs Community Services LLC

990 • Fiscal year 2023 • EIN 46-3117942

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

PO Box 8223Boise, ID 83707

(208) 343-4065

Siviq Scores

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

Liabilities / Assets

87th percentile

0.70x

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

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

93rd percentile

3.47x

Higher debt load relative to revenue than 93% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

7th percentile

-53%

Higher net margin than 7% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

45th percentile

$115,377

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 10.8% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

92nd percentile

65%

Faster asset growth than 92% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

1.8%

Faster revenue growth than 41% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$5,315,320

Up $2,100,850 (+65%) from 2022

Net Assets

Up

$1,604,407

Up $555,586 (+53%) from 2022

Liabilities

Up

$3,710,913

Up $1,545,264 (+71%) from 2022

Revenue

Up

$1,070,507

Up $18,804 (+1.8%) from 2022

Expenses

Up

$1,638,399

Up $123,686 (+8.2%) from 2022

Net Income

Down

-$567,892

Down $104,882 (-23%) from 2022

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 2014: $1,533,235Liabilities 2014: $935,756Net Assets 2014: $597,4792014Assets 2015: $3,344,776Liabilities 2015: $2,889,975Net Assets 2015: $454,8012015Assets 2016: $3,894,885Liabilities 2016: $3,347,954Net Assets 2016: $546,9312016Assets 2017: $4,033,406Liabilities 2017: $2,861,006Net Assets 2017: $1,172,4002017Assets 2018: $4,265,903Liabilities 2018: $3,650,273Net Assets 2018: $615,6302018Assets 2019: $1,584,054Liabilities 2019: $1,223,282Net Assets 2019: $360,7722019Assets 2020: $2,982,483Liabilities 2020: $1,958,119Net Assets 2020: $1,024,3642020Assets 2021: $2,590,667Liabilities 2021: $1,632,808Net Assets 2021: $957,8592021Assets 2022: $3,214,470Liabilities 2022: $2,165,649Net Assets 2022: $1,048,8212022Assets 2023: $5,315,320Liabilities 2023: $3,710,913Net Assets 2023: $1,604,4072023Assets 2024: $3,664,605Liabilities 2024: $2,462,026Net Assets 2024: $1,202,5792024

Highlighted filing

2023

Assets$5,315,320
Liabilities$3,710,913
Net Assets$1,604,407

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $469,647Expenses 2014: $1,033,796Net Income 2014: -$564,1492014Revenue 2015: $662,530Expenses 2015: $1,509,764Net Income 2015: -$847,2342015Revenue 2016: $1,009,590Expenses 2016: $1,136,047Net Income 2016: -$126,4572016Revenue 2017: $595,408Expenses 2017: $1,213,677Net Income 2017: -$618,2692017Revenue 2018: $199,335Expenses 2018: $1,182,724Net Income 2018: -$983,3892018Revenue 2019: $1,056,076Expenses 2019: $1,215,500Net Income 2019: -$159,4242019Revenue 2020: $1,450,706Expenses 2020: $1,258,811Net Income 2020: $191,8952020Revenue 2021: $1,243,874Expenses 2021: $1,299,902Net Income 2021: -$56,0282021Revenue 2022: $1,051,703Expenses 2022: $1,514,713Net Income 2022: -$463,0102022Revenue 2023: $1,070,507Expenses 2023: $1,638,399Net Income 2023: -$567,8922023Revenue 2024: $1,415,281Expenses 2024: $1,860,452Net Income 2024: -$445,1712024

Highlighted filing

2023

Revenue$1,070,507
Expenses$1,638,399
Net Income-$567,892
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$1,070,507
Mission and Program Overview

Mission

To lead in creating innovative housing solutions for underserved populations through strategic partnerships and contribute to building stronger communities

To create innovative housing solutions for underserved populations through strategic partnerships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$2,506,006$4,614,881▲ $2,108,875
Land, Buildings, and Equipment, Net$117,569$287,375▲ $169,806
Cash and Non-Interest-Bearing Accounts$208,675$141,924▼ $66,751
Accounts Receivable$37,717--
Prepaid Expenses and Deferred Charges$6,471--
Total Assets$3,214,470$5,315,320▲ $2,100,850
Other Assets Total$338,032$271,140▼ $66,892
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,859,877$3,516,247▲ $1,656,370
Accounts Payable and Accrued Expenses$305,772$194,666▼ $111,106
Total Liabilities$2,165,649$3,710,913▲ $1,545,264
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,048,821$1,604,407▲ $555,586
Total Net Assets Fund Balance$1,048,821$1,604,407▲ $555,586
Total Liabilities and Net Assets / Fund Balance$3,214,470$5,315,320▲ $2,100,850

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$287,375$254,340$541,715
Other Assets Org$262,940--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bud Compher JrCEOFT$111,946$3,431$115,377

Board Members and Trustees

NameTitle
Morgan HoffmanBoard President
Rabiou ManzoBoard Vice President
Andrew PenaBoard Member
Brian YeargainBoard Member
Chris StrohBoard Member
Dawn DavisBoard Member
Erin SorensenBoard Member
Rachel AndersonBoard Member
Angie GribbleBoard Secretary
Brad LishBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Litzinger ConstructionConstruction Services1914 ABBS ST, Boise, ID 83704$169,337
Dg ElectricConstruction Services2800 W CLARK ST, Boise, ID 83705$123,104
A & B Heating & Cooling LLCConstruction Services4129 GARRITY BLVD, Nampa, ID 83687$101,136
Revenue and Support

Revenue Composition

Contributions and Grants
$1,006,321
Program Service Revenue
$62,666
Investment Income
$1,520
Other Revenue
$0
All Other Contributions
$875,643
Change in Net Assets
$-567,892

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table15$36,701Fair Market Value (FMV)
Total Noncash Contributions15$36,701-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$891,248
Other Expenses$747,151
Total Fundraising Expense$151,248
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$540,305$29,872$75,702$645,879
Fees for Services Other$69,207$70,101$29,119$168,427
Office Expenses$131,081$18,612$2,890$152,583
Current Officers, Directors, Trustees, and Key Employees$96,518$5,336$13,523$115,377
Travel$96,911$13,760$2,136$112,807
Payroll Taxes$76,293$4,769$11,140$92,202
Occupancy$63,386$3,091$12,365$78,842
Fees for Services Accounting-$67,144-$67,144
Insurance$34,674$32,380-$67,054
Depreciation Depletion$47,077$6,860-$53,937
Pension Plan Contributions$18,496$1,710$2,130$22,336
Advertising$8,179$10,090$486$18,755
Other Employee Benefits$12,797$1,183$1,474$15,454
Interest$2,852$2,583-$5,435
Fees for Services Legal-$4,250-$4,250
Other Expenses$2,986$1,821$283$2,986
Total Functional Expenses$1,213,589$273,562$151,248$1,638,399
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
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
Yes
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 1A

The governing body of the organization delegates broad authority to act on its behalf to the executive committee.

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

The organization's ceo reviews and approves the form 990 prior to filing.

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

Board members sign conflict of interest statements annually and must disclose potential conflicts of interest as they arise throughout the year. The board reviews and approves any transactions with related parties prior to their execution.

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

The board determines an appropriate salary for the ceo position annually at one of its regular meetings.

Form 990, Part VI, Section C, Line 19

Upon written request, the organization provides copies of requested governing documents, policies, the form 990 and financial statements to members of the public.

Filing and Contact Details

Filer

Filer Name
Nhs Community Services LLC
EIN
46-3117942
Phone
2083434065
Address
PO BOX 8223, BOISE, ID 83707

Signing Officer

Name
Bud Compher Jr
Title
CEO
Phone
2082856216
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bud Compher Jr
Formed
2013
Legal Domicile
Id
Voting Board Members
10
Independent Board Members
10
Employees
21
Volunteers
10

Preparer

Firm
Harris & Co Pllc
Address
1120 S RACKHAM WAY STE 100, MERIDIAN, ID 83642
Preparer
Bryce Morrison
Phone
2083338965
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 69,207. Management and general expenses 70,101. Fundraising expenses 29,119. Total expenses 168,427.

FORM 990, PART XI, LINE 9:

Change in restricted funds & i/c accounts 1,123,478.

FORM 990, PART XII, LINE 2C:

No change in the selection process or oversight process from the prior year.

Financial Statement Notes

PART X, LINE 2:

The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the consolidated financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. The tax benefits recognized in the consolidated financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2023 and 2022. The organization files form 990 in the u.s. Federal jurisdiction. The organization is generally no longer subject to examination by the internal revenue service for years before 2020.

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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt032380
IRS990/InsuranceGrp/ProgramServicesAmt034674
IRS990/InsuranceGrp/TotalAmt067054
IRS990/InterestGrp/ManagementAndGeneralAmt02583
IRS990/InterestGrp/ProgramServicesAmt02852
IRS990/InterestGrp/TotalAmt05435
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02506006
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04614881
IRS990/InvestmentIncomeGrp/ExclusionAmt01520
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01520
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt032
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0254340
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0117569
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0287375
IRS990/LandBldgEquipCostOrOtherBssAmt0541715
IRS990/LegalDomicileStateCd0ID
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO LEAD IN CREATING INNOVATIVE HOUSING SOLUTIONS FOR UNDERSERVED POPULATIONS THROUGH STRATEGIC PARTNERSHIPS AND CONTRIBUTE TO BUILDING STRONGER COMMUNITIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01859877
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt03516247
IRS990/NetAssetsOrFundBalancesBOYAmt01048821
IRS990/NetAssetsOrFundBalancesEOYAmt01604407
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01048821
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01604407
IRS990/NoncashContributionsAmt036701
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt012365
IRS990/OccupancyGrp/ManagementAndGeneralAmt03091
IRS990/OccupancyGrp/ProgramServicesAmt063386
IRS990/OccupancyGrp/TotalAmt078842
IRS990/OfficeExpensesGrp/FundraisingAmt02890
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt018612
IRS990/OfficeExpensesGrp/ProgramServicesAmt0131081
IRS990/OfficeExpensesGrp/TotalAmt0152583
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0338032
IRS990/OtherAssetsTotalGrp/EOYAmt0271140
IRS990/OtherChangesInNetAssetsAmt01123478
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01474
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01183
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt012797
IRS990/OtherEmployeeBenefitsGrp/TotalAmt015454
IRS990/OtherExpensesGrp/Desc0COMMUNICATIONS
IRS990/OtherExpensesGrp/Desc1PROGRAM EXPENSE
IRS990/OtherExpensesGrp/FundraisingAmt0283
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01821
IRS990/OtherExpensesGrp/ProgramServicesAmt012827
IRS990/OtherExpensesGrp/ProgramServicesAmt12986
IRS990/OtherExpensesGrp/TotalAmt014931
IRS990/OtherExpensesGrp/TotalAmt12986
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt075702
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029872
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0540305
IRS990/OtherSalariesAndWagesGrp/TotalAmt0645879
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt011140
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04769
IRS990/PayrollTaxesGrp/ProgramServicesAmt076293
IRS990/PayrollTaxesGrp/TotalAmt092202
IRS990/PensionPlanContributionsGrp/FundraisingAmt02130
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01710
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt018496
IRS990/PensionPlanContributionsGrp/TotalAmt022336
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06471
IRS990/PrincipalOfficerNm0BUD COMPHER JR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0AFFORDABLE HOUSING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt062666
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt062666
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0737623
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0884
IRS990/PYOtherExpensesAmt0687211
IRS990/PYOtherRevenueAmt0258932
IRS990/PYProgramServiceRevenueAmt054264
IRS990/PYRevenuesLessExpensesAmt0-463010
IRS990/PYSalariesCompEmpBnftPaidAmt0827502
IRS990/PYTotalExpensesAmt01514713
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01051703
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-567892
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt062666
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0820372645
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0193000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0NEIGHBORWORKS BOISE
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0193000
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/EquipmentGrp/BookValueAmt0287375
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0254340
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0541715
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt08200
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1262940
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BOND ASSURITY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ROU ASSET
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2023 AND 2022. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0287375
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0271140
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt015
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0CONSTRUCTION SUPPLIES
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt036701
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0CONTRIBUTIONS RECORDED.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, COLUMN (B):
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY OF THE ORGANIZATION DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CEO REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS SIGN CONFLICT OF INTEREST STATEMENTS ANNUALLY AND MUST DISCLOSE POTENTIAL CONFLICTS OF INTEREST AS THEY ARISE THROUGHOUT THE YEAR. THE BOARD REVIEWS AND APPROVES ANY TRANSACTIONS WITH RELATED PARTIES PRIOR TO THEIR EXECUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD DETERMINES AN APPROPRIATE SALARY FOR THE CEO POSITION ANNUALLY AT ONE OF ITS REGULAR MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN REQUEST, THE ORGANIZATION PROVIDES COPIES OF REQUESTED GOVERNING DOCUMENTS, POLICIES, THE FORM 990 AND FINANCIAL STATEMENTS TO MEMBERS OF THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 69,207. MANAGEMENT AND GENERAL EXPENSES 70,101. FUNDRAISING EXPENSES 29,119. TOTAL EXPENSES 168,427.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN RESTRICTED FUNDS & I/C ACCOUNTS 1,123,478.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGE IN THE SELECTION PROCESS OR OVERSIGHT PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G

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