Civic Intelligence

The William Black Lodge Inc

990 • Fiscal year 2016 • EIN 56-6012462

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 14, 2017

PO Box 819Montreat, NC 28757

(828) 669-6314

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.22x

Higher debt load relative to assets than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

59th percentile

7.1%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$50,860

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 13.3% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

40th percentile

-2.5%

Faster asset growth than 40% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

26%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$429,619

Down $10,841 (-2.5%) from 2015

Net Assets

Up

$334,299

Up $28,623 (+9.4%) from 2015

Liabilities

Down

$95,320

Down $39,464 (-29%) from 2015

Revenue

Up

$383,091

Up $78,267 (+26%) from 2015

Expenses

Up

$355,974

Up $16,142 (+4.7%) from 2015

Net Income

Up

$27,117

Up $62,125 (+177%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $430,593Liabilities 2011: $121,680Net Assets 2011: $308,9132011Assets 2012: $455,593Liabilities 2012: $108,239Net Assets 2012: $347,3542012Assets 2013: $443,380Liabilities 2013: $113,082Net Assets 2013: $330,2982013Assets 2014: $453,219Liabilities 2014: $106,510Net Assets 2014: $346,7092014Assets 2015: $440,460Liabilities 2015: $134,784Net Assets 2015: $305,6762015Assets 2016: $429,619Liabilities 2016: $95,320Net Assets 2016: $334,2992016Assets 2017: $449,092Liabilities 2017: $96,655Net Assets 2017: $352,4372017Assets 2018: $485,508Liabilities 2018: $88,442Net Assets 2018: $397,0662018Assets 2019: $500,526Liabilities 2019: $105,526Net Assets 2019: $395,0002019Assets 2020: $419,820Liabilities 2020: $109,830Net Assets 2020: $309,9902020Assets 2021: $466,681Liabilities 2021: $84,207Net Assets 2021: $382,4742021Assets 2022: $474,560Liabilities 2022: $85,574Net Assets 2022: $388,9862022Assets 2023: $532,695Liabilities 2023: $95,743Net Assets 2023: $436,9522023Assets 2024: $607,753Liabilities 2024: $86,829Net Assets 2024: $520,9242024

Highlighted filing

2016

Assets$429,619
Liabilities$95,320
Net Assets$334,299

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $356,845Expenses 2011: $366,954Net Income 2011: -$10,1092011Expenses 2012: $340,2342012Revenue 2013: $333,168Expenses 2013: $354,938Net Income 2013: -$21,7702013Revenue 2014: $334,881Expenses 2014: $319,304Net Income 2014: $15,5772014Revenue 2015: $304,824Expenses 2015: $339,832Net Income 2015: -$35,0082015Revenue 2016: $383,091Expenses 2016: $355,974Net Income 2016: $27,1172016Revenue 2017: $307,416Expenses 2017: $295,031Net Income 2017: $12,3852017Revenue 2018: $372,175Expenses 2018: $321,591Net Income 2018: $50,5842018Revenue 2019: $346,526Expenses 2019: $352,767Net Income 2019: -$6,2412019Revenue 2020: $170,087Expenses 2020: $258,738Net Income 2020: -$88,6512020Revenue 2021: $328,988Expenses 2021: $260,139Net Income 2021: $68,8492021Revenue 2022: $366,016Expenses 2022: $347,220Net Income 2022: $18,7962022Revenue 2023: $395,692Expenses 2023: $354,775Net Income 2023: $40,9172023Revenue 2024: $491,366Expenses 2024: $412,714Net Income 2024: $78,6522024

Highlighted filing

2016

Revenue$383,091
Expenses$355,974
Net Income$27,117
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 14, 2017
Return Version
2016v3.0
Gross Receipts
$383,091
Mission and Program Overview

Mission

Lodging and meals for ministers and other religious workers of the presbyterian church.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$339,791$320,628▼ $19,163
Investments in Publicly Traded Securities$68,821$72,259▲ $3,438
Cash and Non-Interest-Bearing Accounts$26,877$33,685▲ $6,808
Intangible Assets$2,444--
Prepaid Expenses and Deferred Charges$1,276$1,622▲ $346
Accounts Receivable$1,251$1,425▲ $174
Total Assets$440,460$429,619▼ $10,841
Liabilities
Mortgage Notes Payable Secured by Investment Property$107,983$86,222▼ $21,761
Accounts Payable and Accrued Expenses$22,657$7,615▼ $15,042
Deferred Revenue$4,144$1,483▼ $2,661
Total Liabilities$134,784$95,320▼ $39,464
Net Assets / Fund Balance
Unrestricted Net Assets$219,856$238,574▲ $18,718
Permanently Rstr Net Assets$46,686$48,341▲ $1,655
Temporarily Rstr Net Assets$39,134$47,384▲ $8,250
Total Net Assets Fund Balance$305,676$334,299▲ $28,623
Total Liabilities and Net Assets / Fund Balance$440,460$429,619▼ $10,841

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$287,521$747,385$1,034,906
Equipment$18,989$376,549$395,538
Land$14,118-$14,118
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue CoxExecutive DiFT$37,892$12,968$50,860
Linda SpencerExecutive DiFT$13,058$5,478$18,536

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$42,550
Program Service Revenue
$331,831
Investment Income
$1,945
Other Revenue
$6,765
All Other Contributions
$42,550
Change in Net Assets
$27,117

Audited Revenue Reconciliation

Revenue per Audited Statements
$383,091
Revenue Not Reported on Form 990
$1,506
Total Revenue per Audited Statements
$384,597
Total Revenue per Form 990
$383,091
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$178,457
Other Expenses$177,517
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$63,856$17,387-$81,243
Occupancy$46,222$6,378-$52,600
Current Officers, Directors, Trustees, and Key Employees-$50,950-$50,950
Other Employee Benefits$14,269$12,963-$27,232
Depreciation Depletion$21,222$4,630-$25,852
All Other Expenses$523$13,253-$13,776
Insurance-$11,041-$11,041
Payroll Taxes$5,145$5,643-$10,788
Pension Plan Contributions$2,761$5,483-$8,244
Fees for Services Accounting-$6,050-$6,050
Other Expenses$5,786$6,181-$5,786
Interest-$5,616-$5,616
Advertising-$3,150-$3,150
Office Expenses-$1,369-$1,369
Total Functional Expenses$205,880$150,094$0$355,974

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$355,974
Expenses per Audited Statements$355,973
Total Expenses per Audited Statements$355,973
Expenses Not Reported on Financial Statements$1
Other Expense Adjustments$1
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
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
Yes
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, Page 6, Part VI, Line 11B

The board of directors was provided an email copy of the form 990 prior to filing. Members were given an opportunity to ask questions or provide feedback, but were not required to do so.

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

Compensation for the executive director is established by the personnel and finance committees and reviewed and approved by the board of directors in a closed-door session. The organization considers the level of compensation for the director in relation to directors of similar organizations with similar responsibilities.

Form 990, Page 6, Part VI, Line 19

The organization provides paper copies of documents, policies and financial statements to the public upon request.

Filing and Contact Details

Filer

Filer Name
The William Black Lodge Inc
EIN
56-6012462
Phone
8286696314
Address
PO BOX 819, MONTREAT, NC 28757

Signing Officer

Name
Linda Spencer
Title
Executive Director
Phone
8286696314
Signed
2017-10-14

Organization Details

Principal Officer
Linda Spencer
Formed
1949
Legal Domicile
Nc
Voting Board Members
17
Independent Board Members
17
Employees
17

Preparer

Firm
Suzan H Sluder CPA Pa
Address
PO BOX 96, ARDEN, NC 28704-0096
Preparer
Suzan H Sluder
Phone
8287770578
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

1 1 -1

Financial Statement Notes

Schedule D, Page 4, Part XII, Line 4B

Book / tax depreciation difference 1

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IRS990/InvestmentsPubTradedSecGrp/BOYAmt068821
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IRS990/IRPDocumentCnt03
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0320628
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0LODGING AND MEALS FOR MINISTERS AND OTHER RELIGIOUS WORKERS OF THE PRESBYTERIAN CHURCH.
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IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0107983
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt086222
IRS990/NetAssetsOrFundBalancesBOYAmt0305676
IRS990/NetAssetsOrFundBalancesEOYAmt0334299
IRS990/NetUnrlzdGainsLossesInvstAmt01506
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IRS990/OccupancyGrp/ManagementAndGeneralAmt06378
IRS990/OccupancyGrp/ProgramServicesAmt046222
IRS990/OccupancyGrp/TotalAmt052600
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01369
IRS990/OfficeExpensesGrp/TotalAmt01369
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt012963
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt014269
IRS990/OtherEmployeeBenefitsGrp/TotalAmt027232
IRS990/OtherExpensesGrp/Desc0FOOD PURCHASES
IRS990/OtherExpensesGrp/Desc1CAPITAL OUTLAY
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt06181
IRS990/OtherExpensesGrp/ProgramServicesAmt038384
IRS990/OtherExpensesGrp/ProgramServicesAmt17712
IRS990/OtherExpensesGrp/ProgramServicesAmt25786
IRS990/OtherExpensesGrp/TotalAmt038384
IRS990/OtherExpensesGrp/TotalAmt17712
IRS990/OtherExpensesGrp/TotalAmt26181
IRS990/OtherExpensesGrp/TotalAmt35786
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt06765
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt06765
IRS990/OtherRevenueTotalAmt06765
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017387
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt063856
IRS990/OtherSalariesAndWagesGrp/TotalAmt081243
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05643
IRS990/PayrollTaxesGrp/ProgramServicesAmt05145
IRS990/PayrollTaxesGrp/TotalAmt010788
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt05483
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02761
IRS990/PensionPlanContributionsGrp/TotalAmt08244
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt046686
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt048341
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01276
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01622
IRS990/PrincipalOfficerNm0LINDA SPENCER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LODGING REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1FACILITY RENTALS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0328156
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0328156
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13675
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt050707
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05444
IRS990/PYOtherExpensesAmt0175485
IRS990/PYOtherRevenueAmt05860
IRS990/PYProgramServiceRevenueAmt0242813
IRS990/PYRevenuesLessExpensesAmt0-35008
IRS990/PYSalariesCompEmpBnftPaidAmt0164347
IRS990/PYTotalExpensesAmt0339832
IRS990/PYTotalRevenueAmt0304824
IRS990/ReconcilationRevenueExpnssAmt027117
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0331831
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt042550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt050707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt018964
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt045919
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt018922
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0177062
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01945
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05444
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03045
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01276
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01332
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013042
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0338596
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0248673
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0312872
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0285973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0353019
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01539133
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01945
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05444
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01276
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IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95490
IRS990ScheduleA/PublicSupportPY509Pct00.96630
IRS990ScheduleA/PublicSupportTotal509Amt01651195
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt025000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt065000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt020000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt020000
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt025000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt065000
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0381146
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0299380
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0331836
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0331892
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0371941
IRS990ScheduleA/Total509Grp/TotalAmt01716195
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0383091
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0304824
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0334881
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0333168
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0373273
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01729237
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0287521
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0747385

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.08$0.87$5.21$4.91$4.13$0.79
2023Detailed filing. Detailed filing data is available for this year.$5.33$0.96$4.37$3.96$3.55$0.41
2022Detailed filing. Detailed filing data is available for this year.$4.75$0.86$3.89$3.66$3.47$0.19
2021Detailed filing. Detailed filing data is available for this year.$4.67$0.84$3.82$3.29$2.60$0.69
2020Detailed filing. Detailed filing data is available for this year.$4.20$1.10$3.10$1.70$2.59$0.89
2019Detailed filing. Detailed filing data is available for this year.$5.01$1.06$3.95$3.47$3.53$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.86$0.88$3.97$3.72$3.22$0.51
2017Detailed filing. Detailed filing data is available for this year.$4.49$0.97$3.52$3.07$2.95$0.12
2016Detailed filing. Detailed filing data is available for this year.$4.30$0.95$3.34$3.83$3.56$0.27
2015Summary only. Only limited summary data is available for this year.$4.40$1.35$3.06$3.05$3.40$0.35
2014Summary only. Only limited summary data is available for this year.$4.53$1.07$3.47$3.35$3.19$0.16
2013Summary only. Only limited summary data is available for this year.$4.43$1.13$3.30$3.33$3.55$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$1.08$3.47$3.40
2011Summary only. Only limited summary data is available for this year.$4.31$1.22$3.09$3.57$3.67$0.10