Civic Intelligence

Christmount Christian Assembly Inc

990 • Fiscal year 2016 • EIN 56-0731505

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

222 Fern WayBlack Mountain, NC 28711

(828) 669-8977

Siviq Scores

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

Liabilities / Assets

41st percentile

0.06x

Higher debt load relative to assets than 41% of similar nonprofits.

2016 filings • NTEE N • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

54th percentile

0.16x

Higher debt load relative to revenue than 54% of similar nonprofits.

2016 filings • NTEE N • $1M-$5M nonprofits • Source year 2016

Net Margin

31st percentile

-1.9%

Higher net margin than 31% of similar nonprofits.

2016 filings • NTEE N • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

62nd percentile

$47,882

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2016 filings • NTEE N • $1M-$5M nonprofits • Source year 2016

Asset Growth

24th percentile

-3.0%

Faster asset growth than 24% of similar nonprofits.

2016 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

87th percentile

37%

Faster revenue growth than 87% of similar nonprofits.

2016 filings • NTEE N • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$3,732,500

Down $113,868 (-3.0%) from 2015

Net Assets

Down

$3,526,837

Down $103,834 (-2.9%) from 2015

Liabilities

Down

$205,663

Down $10,034 (-4.7%) from 2015

Revenue

Up

$1,320,258

Up $353,973 (+37%) from 2015

Expenses

Down

$1,345,890

Down $31,792 (-2.3%) from 2015

Net Income

Up

-$25,632

Up $385,765 (+94%) from 2015

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 2010: $4,389,394Liabilities 2010: $228,122Net Assets 2010: $4,161,2722010Assets 2011: $4,085,071Liabilities 2011: $214,149Net Assets 2011: $3,870,9222011Assets 2012: $4,130,786Liabilities 2012: $351,350Net Assets 2012: $3,779,4362012Assets 2013: $4,538,111Liabilities 2013: $383,209Net Assets 2013: $4,154,9022013Assets 2014: $4,330,955Liabilities 2014: $288,887Net Assets 2014: $4,042,0682014Assets 2015: $3,846,368Liabilities 2015: $215,697Net Assets 2015: $3,630,6712015Assets 2016: $3,732,500Liabilities 2016: $205,663Net Assets 2016: $3,526,8372016Assets 2017: $3,641,926Liabilities 2017: $226,357Net Assets 2017: $3,415,5692017Assets 2018: $3,504,161Liabilities 2018: $247,273Net Assets 2018: $3,256,8882018Assets 2019: $3,432,313Liabilities 2019: $231,438Net Assets 2019: $3,200,8752019Assets 2020: $3,745,482Liabilities 2020: $389,963Net Assets 2020: $3,355,5192020Assets 2021: $3,874,474Liabilities 2021: $251,397Net Assets 2021: $3,623,0772021Assets 2022: $3,530,790Liabilities 2022: $314,989Net Assets 2022: $3,215,8012022Assets 2023: $4,200,820Liabilities 2023: $321,679Net Assets 2023: $3,879,1412023Assets 2024: $4,746,706Liabilities 2024: $250,424Net Assets 2024: $4,496,2822024

Highlighted filing

2016

Assets$3,732,500
Liabilities$205,663
Net Assets$3,526,837

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,190,7682010Expenses 2011: $1,243,0932011Expenses 2012: $1,231,0862012Revenue 2013: $1,577,847Expenses 2013: $1,202,381Net Income 2013: $375,4662013Revenue 2014: $1,199,568Expenses 2014: $1,312,403Net Income 2014: -$112,8352014Revenue 2015: $966,285Expenses 2015: $1,377,682Net Income 2015: -$411,3972015Revenue 2016: $1,320,258Expenses 2016: $1,345,890Net Income 2016: -$25,6322016Revenue 2017: $1,166,677Expenses 2017: $1,246,993Net Income 2017: -$80,3162017Revenue 2018: $1,406,202Expenses 2018: $1,484,601Net Income 2018: -$78,3992018Revenue 2019: $1,326,357Expenses 2019: $1,442,733Net Income 2019: -$116,3762019Revenue 2020: $959,265Expenses 2020: $903,220Net Income 2020: $56,0452020Revenue 2021: $1,564,486Expenses 2021: $1,334,211Net Income 2021: $230,2752021Revenue 2022: $1,671,706Expenses 2022: $1,691,583Net Income 2022: -$19,8772022Revenue 2023: $2,114,854Expenses 2023: $1,657,549Net Income 2023: $457,3052023Revenue 2024: $2,183,207Expenses 2024: $1,568,974Net Income 2024: $614,2332024

Highlighted filing

2016

Revenue$1,320,258
Expenses$1,345,890
Net Income-$25,632
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$1,320,258
Mission and Program Overview

Mission

Christmount is a camp, conference and retreat center for the christian church (disciples of christ), whose mission is to serve god by providing opportunities for life-changing and enriching experiences in faith, knowledge, leadership and personal relationships.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,854,856$1,841,860▼ $12,996
Investments in Publicly Traded Securities$1,759,988$1,642,205▼ $117,783
Cash and Non-Interest-Bearing Accounts$103,777$101,722▼ $2,055
Pledges and Grants Receivable$68,364$68,364→ $0
Savings and Temporary Cash Investments$17,650$39,017▲ $21,367
Inventories for Sale or Use$11,504$11,549▲ $45
Accounts Receivable$11,310$8,864▼ $2,446
Total Assets$3,846,368$3,732,500▼ $113,868
Other Assets Total$18,919$18,919→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$117,864$111,989▼ $5,875
Accounts Payable and Accrued Expenses$94,802$90,643▼ $4,159
Deferred Revenue$3,031$3,031→ $0
Total Liabilities$215,697$205,663▼ $10,034
Net Assets / Fund Balance
Unrestricted Net Assets$2,305,499$2,399,853▲ $94,354
Permanently Rstr Net Assets$924,127$727,196▼ $196,931
Temporarily Rstr Net Assets$401,045$399,788▼ $1,257
Total Net Assets Fund Balance$3,630,671$3,526,837▼ $103,834
Total Liabilities and Net Assets / Fund Balance$3,846,368$3,732,500▼ $113,868

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,418,292$1,996,913$3,415,205
Equipment$246,056$533,788$779,844
Other Land Buildings$107,939$307,744$415,683
Land$69,573-$69,573

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,325,172$136,804▲ $1,932$336,924$1,126,984
2015$1,519,775$75,903▼ $59,673$210,833$1,325,172
2014$1,379,999$181,936▲ $20,529$62,689$1,519,775
2013$2,142,011$291,838▲ $272,310$1,326,160$1,379,999
2012$2,030,505$74,088▲ $244,479$207,061$2,142,011
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael P MurphyPast Exec DiFT$40,616$7,266$47,882
Rob MorrisExecutive DiFT$37,617$8,182$45,799

Board Members and Trustees

NameTitle
Margaret MarquisWfc Chair
Beth Burton-williamsBoard Member
Bill MooreBoard Member
Bob ClarkeBoard Member
Bob GrantBoard Member
Bob MootyBoard Member
Bob ParvinBoard Member
Bobby RichardsonBoard Member
Dara Cobb LewisBoard Member
David MalloryBoard Member
Hollie WoodruffBoard Member
Howard OrebaughBoard Member
Irma TingleBoard Member
J C DavisBoard Member
J O WilliamsBoard Member
Jay DeskinsBoard Member
Jeremy HopkinsBoard Member
Jim HarleyBoard Member
Jim TraderBoard Member
Joanne VerburgBoard Member
Johnny PhillipsBoard Member
Karen MurphreeBoard Member
Karen NolanBoard Member
Lee Roy SingletonBoard Member
Lenora WashingtonBoard Member
Linda WhitmireBoard Member
Margy PattersonBoard Member
Megan HustonBoard Member
Mike MccollBoard Member
Richard ZiglarBoard Member
Ruth LutzBoard Member
Stewart DraperBoard Member
Sue PhillipsBoard Member
Terry HarperBoard Member
Troy TatumBoard Member
Twanda WilsonBoard Member
Vernard DillardBoard Member
Tom WoodTrustee Chai
Evelyn TriggColumbarium
Ron DeggesDhm Presiden
David ClickEndow Truste
Bob ChanceFinance Chai
Beth ThomasonGreen Chalic
Heather MccollNominating C
Betty CurtisPersonnel
Jan MackenzieProperty & L
Sandra JakewayProperty Own
Carole TylerSteering COM
Gwen MyersTreasurer
Charlie BranchUtilities Ch
Laura BarkhauerVice Moderat
Revenue and Support

Revenue Composition

Contributions and Grants
$411,920
Program Service Revenue
$624,443
Investment Income
$104,335
Other Revenue
$179,560
All Other Contributions
$411,920
Change in Net Assets
$-25,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$686,615
Other Expenses$659,275
Total Fundraising Expense$26,259
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$372,646$57,672$13,309$443,627
All Other Expenses$168,515$21,004$5,661$195,180
Depreciation Depletion$125,293$3,734-$129,027
Other Employee Benefits$77,298$14,140$2,828$94,266
Current Officers, Directors, Trustees, and Key Employees$65,716$10,170$2,347$78,233
Other Expenses$40,769$1,634-$40,769
Payroll Taxes$31,904$4,937$1,139$37,980
Insurance$33,523$1,037-$34,560
Pension Plan Contributions$26,983$4,551$975$32,509
Fees for Services Accounting-$23,853-$23,853
Interest-$3,653-$3,653
Travel$2,763--$2,763
Total Functional Expenses$1,173,246$146,385$26,259$1,345,890
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
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, Page 6, Part VI, Line 2

Mike mccoll heather mccoll board member board member married

Form 990, Page 6, Part VI, Line 7A

(1)officers, as stated in article iv, section a of the bylaws and serve for two-year terms, not to exceed three consecutive terms (six years), with the exception of the secretary and the treasurer, who may be re-elected as needed. Article iv: officers section b of the bylaws govern the election of officers, all officers are to be selected from among regional representatives, and at-large members, and life directors, with the exception of the treasurer, assistant treasurer, and assistant secretary.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by executive director and an appointed representative of the board prior to filing.

Form 990, Page 6, Part VI, Line 12C

The following procedure shall be used if a question of conflict of interest arises: 1. Determining whether a conflict of interest exists after disclosure of the financial interest and all material facts, and after any discussion with the interested person, he/she shall leave the board meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board members shall decide if a conflict of interest exists. 2. Procedures for addressing the conflict of interest a.an interested person may make a presentation at the board meeting, but after the presentation, he/she shall leave the meeting during the discussion of, and the vote on, the transaction or arrangement involving the possible conflict of interest. B.the moderator of the board shall, if appropriate, appoint a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. C.after exercising due diligence, the board shall determine whether christmount can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. D.if a more advantageous transaction or arrangement is not reasonably possible under circumstances not producing a conflict of interest, the board shall determine by a majority vote of the disinterested directors whether the transaction or arrangement is in the organization's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decisio

Form 990, Page 6, Part VI, Line 15A

Compensation for all staff are subject to approval by the board of directors.

Form 990, Page 6, Part VI, Line 19

Public documents are maintained at christmount and are available upon request.

Filing and Contact Details

Filer

Filer Name
Christmount Christian Assembly Inc
EIN
56-0731505
Phone
8286698977
Address
222 FERN WAY, BLACK MOUNTAIN, NC 28711

Signing Officer

Name
Rob Morris
Title
Executive Director
Phone
8286698977
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rob Morris
Formed
1948
Legal Domicile
Nc
Voting Board Members
12
Independent Board Members
12
Employees
62
Volunteers
10

Preparer

Firm
Goldsmith Molis & Gray Pllc
Address
32 ORANGE ST, ASHEVILLE, NC 28801-2914
Preparer
Crystal Z Goldsmith CPA
Phone
8282813161
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Christmount is a camp, conference and retreat center for the christian church (disciples of christ), whose mission is to serve god by providing opportunities for life-changing and enriching experiences in faith, knowledge, leadership and personal relationships.

Form 990, Part IX, Line 24E

Supplies 29,190 952 1,586 misc. Utilities component 31,049 0 0 program expense 27,328 0 0 promotional expense 23,453 0 2,923 repairs and maintenance 24,706 764 0 trash collection 11,721 362 0 speaker honoria and trave 11,286 0 0 telephone 3,839 2,688 1,152 bank and credit card char 0 5,766 0 miscellaneous 5,343 0 0 investment management fee 0 5,187 0 licenses, taxes and fees 0 4,810 0 continuing education 600 0 0 dues, meetings and assemb 0 475 0 total 168,515 21,004 5,661

Form 990, Part XI, Line 9

Prior period adjustment -80,134

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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt480
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt490
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt500
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt510
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt520
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL P MURPHY
IRS990/Form990PartVIISectionAGrp/PersonNm1ROB MORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm2LAURA BARKHAUER
IRS990/Form990PartVIISectionAGrp/PersonNm3CHARLIE BRANCH
IRS990/Form990PartVIISectionAGrp/PersonNm4BETH BURTON-WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm5BOB CHANCE
IRS990/Form990PartVIISectionAGrp/PersonNm6BOB CLARKE
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID CLICK
IRS990/Form990PartVIISectionAGrp/PersonNm8DARA COBB LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm9BETTY CURTIS
IRS990/Form990PartVIISectionAGrp/PersonNm10J C DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm11RON DEGGES
IRS990/Form990PartVIISectionAGrp/PersonNm12JAY DESKINS
IRS990/Form990PartVIISectionAGrp/PersonNm13VERNARD DILLARD
IRS990/Form990PartVIISectionAGrp/PersonNm14STEWART DRAPER
IRS990/Form990PartVIISectionAGrp/PersonNm15BOB GRANT
IRS990/Form990PartVIISectionAGrp/PersonNm16JIM HARLEY
IRS990/Form990PartVIISectionAGrp/PersonNm17TERRY HARPER
IRS990/Form990PartVIISectionAGrp/PersonNm18JEREMY HOPKINS
IRS990/Form990PartVIISectionAGrp/PersonNm19MEGAN HUSTON
IRS990/Form990PartVIISectionAGrp/PersonNm20SANDRA JAKEWAY
IRS990/Form990PartVIISectionAGrp/PersonNm21RUTH LUTZ
IRS990/Form990PartVIISectionAGrp/PersonNm22JAN MACKENZIE
IRS990/Form990PartVIISectionAGrp/PersonNm23DAVID MALLORY
IRS990/Form990PartVIISectionAGrp/PersonNm24MARGARET MARQUIS
IRS990/Form990PartVIISectionAGrp/PersonNm25HEATHER MCCOLL
IRS990/Form990PartVIISectionAGrp/PersonNm26MIKE MCCOLL
IRS990/Form990PartVIISectionAGrp/PersonNm27BILL MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm28BOB MOOTY
IRS990/Form990PartVIISectionAGrp/PersonNm29KAREN MURPHREE
IRS990/Form990PartVIISectionAGrp/PersonNm30GWEN MYERS
IRS990/Form990PartVIISectionAGrp/PersonNm31KAREN NOLAN
IRS990/Form990PartVIISectionAGrp/PersonNm32HOWARD OREBAUGH
IRS990/Form990PartVIISectionAGrp/PersonNm33BOB PARVIN
IRS990/Form990PartVIISectionAGrp/PersonNm34MARGY PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm35JOHNNY PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm36SUE PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm37BOBBY RICHARDSON
IRS990/Form990PartVIISectionAGrp/PersonNm38LEE ROY SINGLETON
IRS990/Form990PartVIISectionAGrp/PersonNm39TROY TATUM
IRS990/Form990PartVIISectionAGrp/PersonNm40BETH THOMASON
IRS990/Form990PartVIISectionAGrp/PersonNm41IRMA TINGLE
IRS990/Form990PartVIISectionAGrp/PersonNm42JIM TRADER
IRS990/Form990PartVIISectionAGrp/PersonNm43EVELYN TRIGG
IRS990/Form990PartVIISectionAGrp/PersonNm44CAROLE TYLER
IRS990/Form990PartVIISectionAGrp/PersonNm45JOANNE VERBURG
IRS990/Form990PartVIISectionAGrp/PersonNm46LENORA WASHINGTON
IRS990/Form990PartVIISectionAGrp/PersonNm47LINDA WHITMIRE
IRS990/Form990PartVIISectionAGrp/PersonNm48J O WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm49TWANDA WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm50TOM WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm51HOLLIE WOODRUFF
IRS990/Form990PartVIISectionAGrp/PersonNm52RICHARD ZIGLAR
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.75$0.25$4.50$2.18$1.57$0.61
2023Detailed filing. Detailed filing data is available for this year.$4.20$0.32$3.88$2.11$1.66$0.46
2022Detailed filing. Detailed filing data is available for this year.$3.53$0.31$3.22$1.67$1.69$0.02
2021Detailed filing. Detailed filing data is available for this year.$3.87$0.25$3.62$1.56$1.33$0.23
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.75$0.39$3.36$0.96$0.90$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.43$0.23$3.20$1.33$1.44$0.12
2018Detailed filing. Detailed filing data is available for this year.$3.50$0.25$3.26$1.41$1.48$0.08
2017Detailed filing. Detailed filing data is available for this year.$3.64$0.23$3.42$1.17$1.25$0.08
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.21$3.53$1.32$1.35$0.03
2015Detailed filing. Detailed filing data is available for this year.$3.85$0.22$3.63$0.97$1.38$0.41
2014Detailed filing. Detailed filing data is available for this year.$4.33$0.29$4.04$1.20$1.31$0.11
2013Detailed filing. Detailed filing data is available for this year.$4.54$0.38$4.15$1.58$1.20$0.38
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.13$0.35$3.78$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.09$0.21$3.87$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.23$4.16$1.19