Civic Intelligence

Riverview Apartments Inc C/O National Church Residences

990 • Fiscal year 2019 • EIN 55-0681150

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 22, 2019

2335 North Bank DriveColumbus, OH 43220

(614) 451-2151

Siviq Scores

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

Liabilities / Assets

51st percentile

0.03x

Higher debt load relative to assets than 51% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

59th percentile

0.11x

Higher debt load relative to revenue than 59% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Net Margin

26th percentile

-4.1%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2019 filings • 501(c)4 • $500k-$1M nonprofits • Source year 2019

Asset Growth

13th percentile

-9.2%

Faster asset growth than 13% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

51st percentile

2.7%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)4 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$618,176

Down $62,787 (-9.2%) from 2018

Net Assets

Down

$599,422

Down $6,745 (-1.1%) from 2018

Liabilities

Down

$18,754

Down $56,042 (-75%) from 2018

Revenue

Up

$165,797

Up $4,351 (+2.7%) from 2018

Expenses

Up

$172,542

Up $35,562 (+26%) from 2018

Net Income

Down

-$6,745

Down $31,211 (-128%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $766,844Liabilities 2010: $52,962Net Assets 2010: $713,8822010Assets 2011: $720,695Liabilities 2011: $60,648Net Assets 2011: $660,0472011Assets 2012: $688,516Liabilities 2012: $64,835Net Assets 2012: $623,6812012Assets 2013: $653,361Liabilities 2013: $42,810Net Assets 2013: $610,5512013Assets 2014: $656,846Liabilities 2014: $46,820Net Assets 2014: $610,0262014Assets 2015: $641,455Liabilities 2015: $39,911Net Assets 2015: $601,5442015Assets 2016: $617,322Liabilities 2016: $24,122Net Assets 2016: $593,2002016Assets 2017: $610,339Liabilities 2017: $28,638Net Assets 2017: $581,7012017Assets 2018: $680,963Liabilities 2018: $74,796Net Assets 2018: $606,1672018Assets 2019: $618,176Liabilities 2019: $18,754Net Assets 2019: $599,4222019Assets 2020: $602,281Liabilities 2020: $22,856Net Assets 2020: $579,4252020Assets 2021: $647,647Liabilities 2021: $35,289Net Assets 2021: $612,3582021Assets 2022: $654,882Liabilities 2022: $31,571Net Assets 2022: $623,3112022Assets 2023: $738,780Liabilities 2023: $27,941Net Assets 2023: $710,8392023Assets 2024: $819,919Liabilities 2024: $28,434Net Assets 2024: $791,4852024Assets 2025: $882,860Liabilities 2025: $35,174Net Assets 2025: $847,6862025

Highlighted filing

2019

Assets$618,176
Liabilities$18,754
Net Assets$599,422

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $59,656Expenses 2010: $122,484Net Income 2010: -$62,8282010Expenses 2011: $129,2982011Expenses 2012: $127,4512012Expenses 2013: $155,4062013Revenue 2014: $153,978Expenses 2014: $154,503Net Income 2014: -$5252014Revenue 2015: $153,180Expenses 2015: $161,662Net Income 2015: -$8,4822015Revenue 2016: $163,005Expenses 2016: $171,349Net Income 2016: -$8,3442016Revenue 2017: $150,501Expenses 2017: $162,000Net Income 2017: -$11,4992017Revenue 2018: $161,446Expenses 2018: $136,980Net Income 2018: $24,4662018Revenue 2019: $165,797Expenses 2019: $172,542Net Income 2019: -$6,7452019Revenue 2020: $155,166Expenses 2020: $175,163Net Income 2020: -$19,9972020Revenue 2021: $209,050Expenses 2021: $176,117Net Income 2021: $32,9332021Revenue 2022: $203,388Expenses 2022: $192,435Net Income 2022: $10,9532022Revenue 2023: $270,969Expenses 2023: $183,441Net Income 2023: $87,5282023Revenue 2024: $299,202Expenses 2024: $218,556Net Income 2024: $80,6462024Revenue 2025: $313,981Expenses 2025: $257,780Net Income 2025: $56,2012025

Highlighted filing

2019

Revenue$165,797
Expenses$172,542
Net Income-$6,745
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 22, 2019
Return Version
2018v3.1
Gross Receipts
$165,797
Mission and Program Overview

Mission

To provide housing to low-income, elderly and/or disabled individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$506,724$477,746▼ $28,978
Savings and Temporary Cash Investments$26,099$12,897▼ $13,202
Accounts Receivable$38,122$3,574▼ $34,548
Prepaid Expenses and Deferred Charges$2,624$790▼ $1,834
Cash and Non-Interest-Bearing Accounts$150$150→ $0
Total Assets$680,963$618,176▼ $62,787
Other Assets Total$107,244$123,019▲ $15,775
Liabilities
Accounts Payable and Accrued Expenses$68,008$12,875▼ $55,133
Other Liabilities$6,781$5,837▼ $944
Deferred Revenue$7$42▲ $35
Total Liabilities$74,796$18,754▼ $56,042
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,170,500$1,170,500→ $0
Unrestricted Net Assets$-564,333$-571,078▼ $6,745
Total Net Assets Fund Balance$606,167$599,422▼ $6,745
Total Liabilities and Net Assets / Fund Balance$680,963$618,176▼ $62,787

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$468,191$576,342$1,044,533
Other Land Buildings$1,104$72,096$73,200
Equipment$0$21,443$21,443
Land$8,451-$8,451
Other Assets Org$407--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tracy SummersPresident
Matt CooperVice President
Linda YohoDirector
Rocky RomineDirector
Tim MeeksDirector
Joseph GriffthSecretary
Scott WableTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$103,717
Program Service Revenue
$59,455
Investment Income
$775
Other Revenue
$1,850
Change in Net Assets
$-6,745

Audited Revenue Reconciliation

Revenue per Audited Statements
$165,797
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$165,797
Total Revenue per Form 990
$165,797
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,542
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$42,837--$42,837
Office Expenses$40,661--$40,661
Depreciation Depletion$28,978--$28,978
Other Expenses$27,503--$27,503
Fees for Services Management-$12,096-$12,096
Fees for Services Accounting-$9,319-$9,319
Insurance$7,224--$7,224
Conferences and Meetings$1,432$686-$2,118
Advertising$906--$906
Travel$900--$900
Total Functional Expenses$150,441$22,101$0$172,542

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$172,542
Total Expenses per Audited Statements$172,542
Total Expenses per Form 990$172,542
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$5,837
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 3

The management agent acts as a bookkeeper for the organization. They prepare monthly financial statements, review vacancies, and control disbursements with the exception of petty cash.

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

A copy of the 990 is provided to the board of directors before it is filed.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Riverview Apartments Inc
EIN
55-0681150
Phone
6144512151
Address
2335 NORTH BANK DRIVE, COLUMBUS, OH 43220

Signing Officer

Name
Tracy Summers
Title
President
Phone
6144512151
Signed
2019-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tracy Summers
Formed
1988
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
2

Preparer

Firm
Tidwell Group LLC
Address
4249 EASTON WAY STE 210, COLUMBUS, OH 43219
Preparer
Todd Fentress CPA
Phone
6145281441
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The organization has an audit committee which oversees the audit of the financial statements and is involved in the selection of the independent accountant which performs the audit. This process has not changed from the prior year.

Raw XML Appendix377 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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IRS990ScheduleD/TotalBookValueOtherAssetsAmt0123019
IRS990ScheduleD/TotalExpensesPerForm990Amt0172542
IRS990ScheduleD/TotalLiabilityAmt05837
IRS990ScheduleD/TotalRevenuePerForm990Amt0165797
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0165797
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0172542
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MANAGEMENT AGENT ACTS AS A BOOKKEEPER FOR THE ORGANIZATION. THEY PREPARE MONTHLY FINANCIAL STATEMENTS, REVIEW VACANCIES, AND CONTROL DISBURSEMENTS WITH THE EXCEPTION OF PETTY CASH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION HAS AN AUDIT COMMITTEE WHICH OVERSEES THE AUDIT OF THE FINANCIAL STATEMENTS AND IS INVOLVED IN THE SELECTION OF THE INDEPENDENT ACCOUNTANT WHICH PERFORMS THE AUDIT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01170500
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01170500
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0680963
IRS990/TotalAssetsEOYAmt0618176
IRS990/TotalAssetsGrp/BOYAmt0680963
IRS990/TotalAssetsGrp/EOYAmt0618176
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0103717
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022101
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0150441
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172542
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt074796
IRS990/TotalLiabilitiesEOYAmt018754
IRS990/TotalLiabilitiesGrp/BOYAmt074796
IRS990/TotalLiabilitiesGrp/EOYAmt018754
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0606167
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0599422
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0150441
IRS990/TotalProgramServiceRevenueAmt059455
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0775
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0165797
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0680963
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0618176
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0900
IRS990/TravelGrp/TotalAmt0900
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-564333
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-571078
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0600 RIVERSIDE DRIVE
IRS990/USAddress/CityNm0SISTERSVILLE
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026175
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0TRACY SUMMERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06144512151
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RIVERVIEW APARTMENTS INC
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O NATIONAL CHURCH RESIDENCES
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
ReturnHeader/Filer/EIN0550681150
ReturnHeader/Filer/PhoneNum06144512151
ReturnHeader/Filer/USAddress/AddressLine1Txt02335 NORTH BANK DRIVE
ReturnHeader/Filer/USAddress/CityNm0COLUMBUS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043220
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId06C9B1A35775087DBDB8A6D25ECA509C7F6C27838
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.72.130.50
ReturnHeader/FilingSecurityInformation/IPDt02019-11-22
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm013:21:26
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271490692
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TIDWELL GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04249 EASTON WAY STE 210
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0COLUMBUS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043219
ReturnHeader/PreparerPersonGrp/PhoneNum06145281441
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD FENTRESS CPA
ReturnHeader/ReturnTs02019-11-26T14:28:26-06:00
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
2025Detailed filing. Detailed filing data is available for this year.$8.83$0.35$8.48$3.14$2.58$0.56
2024Detailed filing. Detailed filing data is available for this year.$8.20$0.28$7.91$2.99$2.19$0.81
2023Detailed filing. Detailed filing data is available for this year.$7.39$0.28$7.11$2.71$1.83$0.88
2022Detailed filing. Detailed filing data is available for this year.$6.55$0.32$6.23$2.03$1.92$0.11
2021Detailed filing. Detailed filing data is available for this year.$6.48$0.35$6.12$2.09$1.76$0.33
2020Detailed filing. Detailed filing data is available for this year.$6.02$0.23$5.79$1.55$1.75$0.20
2019Detailed filing. Detailed filing data is available for this year.$6.18$0.19$5.99$1.66$1.73$0.07
2018Detailed filing. Detailed filing data is available for this year.$6.81$0.75$6.06$1.61$1.37$0.24
2017Detailed filing. Detailed filing data is available for this year.$6.10$0.29$5.82$1.51$1.62$0.11
2016Detailed filing. Detailed filing data is available for this year.$6.17$0.24$5.93$1.63$1.71$0.08
2015Detailed filing. Detailed filing data is available for this year.$6.41$0.40$6.02$1.53$1.62$0.08
2014Detailed filing. Detailed filing data is available for this year.$6.57$0.47$6.10$1.54$1.55$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.43$6.11$1.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.65$6.24$1.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.21$0.61$6.60$1.29
2010Summary only. Only limited summary data is available for this year.$7.67$0.53$7.14$0.60$1.22$0.63
Peer Organizations

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