Civic Intelligence

Friendly Village Inc.

990 • Fiscal year 2014 • EIN 52-1189454

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 26, 2015

19226 Air View RoadHagerstown, MD 21742

(301) 733-6976

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.24x

Higher debt load relative to assets than 72% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

92nd percentile

1.72x

Higher debt load relative to revenue than 92% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

23rd percentile

-7.7%

Higher net margin than 23% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

26th percentile

-4.4%

Faster asset growth than 26% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

15th percentile

-20%

Faster revenue growth than 15% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$571,481

Down $26,245 (-4.4%) from 2013

Net Assets

Down

$431,481

Down $6,245 (-1.4%) from 2013

Liabilities

Down

$140,000

Down $20,000 (-13%) from 2013

Revenue

Down

$81,185

Down $20,153 (-20%) from 2013

Expenses

Up

$87,430

Up $24,963 (+40%) from 2013

Net Income

Down

-$6,245

Down $45,116 (-116%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $543,342Liabilities 2010: $220,000Net Assets 2010: $323,3422010Assets 2011: $556,753Liabilities 2011: $200,000Net Assets 2011: $356,7532011Assets 2012: $578,994Liabilities 2012: $180,000Net Assets 2012: $398,9942012Assets 2013: $597,726Liabilities 2013: $160,000Net Assets 2013: $437,7262013Assets 2014: $571,481Liabilities 2014: $140,000Net Assets 2014: $431,4812014Assets 2015: $559,117Liabilities 2015: $120,000Net Assets 2015: $439,1172015Assets 2016: $569,402Liabilities 2016: $100,000Net Assets 2016: $469,4022016Assets 2017: $578,316Liabilities 2017: $80,000Net Assets 2017: $498,3162017Assets 2018: $585,855Liabilities 2018: $60,000Net Assets 2018: $525,8552018Assets 2019: $597,785Liabilities 2019: $40,000Net Assets 2019: $557,7852019Assets 2020: $607,153Liabilities 2020: $20,000Net Assets 2020: $587,1532020Assets 2021: $581,823Liabilities 2021: $0Net Assets 2021: $581,8232021Assets 2022: $579,853Liabilities 2022: $0Net Assets 2022: $579,8532022Assets 2023: $605,432Liabilities 2023: $0Net Assets 2023: $605,4322023Assets 2024: $621,731Liabilities 2024: $643Net Assets 2024: $621,0882024

Highlighted filing

2014

Assets$571,481
Liabilities$140,000
Net Assets$431,481

Operations Trend

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

$200K$100K$0-$100KExpenses 2010: $53,0452010Expenses 2011: $60,6572011Expenses 2012: $60,7352012Revenue 2013: $101,338Expenses 2013: $62,467Net Income 2013: $38,8712013Revenue 2014: $81,185Expenses 2014: $87,430Net Income 2014: -$6,2452014Revenue 2015: $100,905Expenses 2015: $87,767Net Income 2015: $13,1382015Revenue 2016: $100,701Expenses 2016: $75,562Net Income 2016: $25,1392016Revenue 2017: $95,786Expenses 2017: $68,228Net Income 2017: $27,5582017Revenue 2018: $112,112Expenses 2018: $77,706Net Income 2018: $34,4062018Revenue 2019: $108,041Expenses 2019: $82,701Net Income 2019: $25,3402019Revenue 2020: $128,078Expenses 2020: $99,407Net Income 2020: $28,6712020Revenue 2021: $119,405Expenses 2021: $129,677Net Income 2021: -$10,2722021Revenue 2022: $130,658Expenses 2022: $132,628Net Income 2022: -$1,9702022Revenue 2023: $176,727Expenses 2023: $151,148Net Income 2023: $25,5792023Revenue 2024: $194,371Expenses 2024: $178,683Net Income 2024: $15,6882024

Highlighted filing

2014

Revenue$81,185
Expenses$87,430
Net Income-$6,245
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 26, 2015
Return Version
2014v5.0
Gross Receipts
$81,460
Mission and Program Overview

Mission

Provide day care and educational services for mentally handicapped children.

Provided day care and educational services for 10 mentally handicapped children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$437,726$431,481▼ $6,245
Land, Buildings, and Equipment, Net$406,509$406,509→ $0
Loans From Officers Directors$160,000$140,000▼ $20,000
Cash and Non-Interest-Bearing Accounts$48,945$100,912▲ $51,967
Savings and Temporary Cash Investments$62,272$64,060▲ $1,788
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$597,726$571,481▼ $26,245
Other Assets Total$80,000$0▼ $80,000
Liabilities
Total Liabilities$160,000$140,000▼ $20,000
Net Assets / Fund Balance
Total Net Assets Fund Balance$437,726$431,481▼ $6,245
Total Liabilities and Net Assets / Fund Balance$597,726$571,481▼ $26,245

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$406,509-$406,509
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kevin MartinPresident
Jeffrey D MartinVice President
Harold DillerDirector
I Chester HorstDirector
John EshlemanDirector
Mylin HorstDirector
Dale StriteSecretary
Don EshlemanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$75,469
Program Service Revenue
$0
Investment Income
$4,176
Other Revenue
$1,540
All Other Contributions
$75,469
Change in Net Assets
$-6,245
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$87,430
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy-$11,875-$11,875
Fees for Services Other$2,087--$2,087
Fees for Services Accounting-$565-$565
Other Expenses$12--$12
Total Functional Expenses$74,990$12,440$0$87,430
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
Don EshlemanOfficerContract Labor ServicesNo$69,010

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$160,000$140,000▼ $20,000
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Dale strite and harold diller have a family relationship.don eshleman and john eshleman have a family relationship.

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

Organization had no committees during the current year.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the signing officer before it is filed.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Friendly Village Inc
EIN
52-1189454
Phone
3017336976
Address
19226 AIR VIEW ROAD, HAGERSTOWN, MD 21742

Signing Officer

Name
Don Eshleman
Title
Treasurer
Signed
2015-03-26
Discuss with paid preparer
Yes

Organization Details

Formed
1980
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
5
Employees
0

Preparer

Firm
Martin Financial Consulting
Address
642 MILNOR RD, GREENCASTLE, PA 17225-9463
Preparer
Sheldon E Martin
Phone
7175977149
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0431481
IRS990/SavingsAndTempCashInvstGrp/BOYAmt062272
IRS990/SavingsAndTempCashInvstGrp/EOYAmt064060
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt06450
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05900
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt014095
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt020750
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt067195
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt075469
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt090805
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt088322
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt077882
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074070
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0406548
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt04176
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt08053
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt011018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05086
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04379
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt032712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01791
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt02703
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt02498
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt02656
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt03888
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt013536
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt04176
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt08053
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt011018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05086
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04379
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt032712
IRS990ScheduleA/InvestmentIncomeCYPct00.06980
IRS990ScheduleA/InvestmentIncomePYPct00.06880
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt024
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt01327
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt08877
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt05535
IRS990ScheduleA/OtherIncome509Grp/TotalAmt015763
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.75310
IRS990ScheduleA/PublicSupportPY509Pct00.76120
IRS990ScheduleA/PublicSupportTotal509Amt0352889
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt06450
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt05900
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt014095
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt020750
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt067195
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt077260
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt093508
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt090820
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt080538
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt077958
IRS990ScheduleA/Total509Grp/TotalAmt0420084
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt081460
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0101561
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0103165
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt094501
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt087872
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0468559
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0406509
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0406509
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0406509
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DON ESHLEMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt069010
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0CONTRACT LABOR SERVICES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0140000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0INVESTMENT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1SELLER-FINANCED REAL ESTATE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt090000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1300000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN M ESHLEMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1JOHN M ESHLEMAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt0140000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DALE STRITE AND HAROLD DILLER HAVE A FAMILY RELATIONSHIP.DON ESHLEMAN AND JOHN ESHLEMAN HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAD NO COMMITTEES DURING THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE SIGNING OFFICER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.22$0.01$6.21$1.94$1.79$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.00$6.05$1.77$1.51$0.26
2022Detailed filing. Detailed filing data is available for this year.$5.80$0.00$5.80$1.31$1.33$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.82$0.00$5.82$1.19$1.30$0.10
2020Detailed filing. Detailed filing data is available for this year.$6.07$0.20$5.87$1.28$0.99$0.29
2019Detailed filing. Detailed filing data is available for this year.$5.98$0.40$5.58$1.08$0.83$0.25
2018Detailed filing. Detailed filing data is available for this year.$5.86$0.60$5.26$1.12$0.78$0.34
2017Detailed filing. Detailed filing data is available for this year.$5.78$0.80$4.98$0.96$0.68$0.28
2016Detailed filing. Detailed filing data is available for this year.$5.69$1.00$4.69$1.01$0.76$0.25
2015Detailed filing. Detailed filing data is available for this year.$5.59$1.20$4.39$1.01$0.88$0.13
2014Detailed filing. Detailed filing data is available for this year.$5.71$1.40$4.31$0.81$0.87$0.06
2013Detailed filing. Detailed filing data is available for this year.$5.98$1.60$4.38$1.01$0.62$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.79$1.80$3.99$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.57$2.00$3.57$0.61
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.43$2.20$3.23$0.53