Civic Intelligence

Training and Counseling Center at Saint Lukes Inc.

990 • Fiscal year 2019 • EIN 58-1247134

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 25, 2020

435 Peachtree Street NEAtlanta, GA 30308-3228

(404) 876-6266

Siviq Scores

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

Liabilities / Assets

19th percentile

0.00x

Higher debt load relative to assets than 19% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

21st percentile

0.01x

Higher debt load relative to revenue than 21% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

46th percentile

1.9%

Higher net margin than 46% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

73rd percentile

$110,638

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 16.5% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

75th percentile

15%

Faster asset growth than 75% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

62nd percentile

9.6%

Faster revenue growth than 62% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,273,611

Up $430,756 (+15%) from 2018

Net Assets

Up

$3,269,776

Up $430,953 (+15%) from 2018

Liabilities

Down

$3,835

Down $197 (-4.9%) from 2018

Revenue

Up

$670,447

Up $58,859 (+9.6%) from 2018

Expenses

Up

$657,919

Up $59,956 (+10%) from 2018

Net Income

Down

$12,528

Down $1,097 (-8.1%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,537,870Liabilities 2011: $5,582Net Assets 2011: $1,532,2882011Assets 2012: $1,686,500Liabilities 2012: $3,987Net Assets 2012: $1,682,5132012Assets 2013: $2,981,934Liabilities 2013: $3,568Net Assets 2013: $2,978,3662013Assets 2014: $2,982,089Liabilities 2014: $5,745Net Assets 2014: $2,976,3442014Assets 2015: $2,794,362Liabilities 2015: $5,991Net Assets 2015: $2,788,3712015Assets 2016: $2,795,454Liabilities 2016: $4,277Net Assets 2016: $2,791,1772016Assets 2017: $3,092,122Liabilities 2017: $985Net Assets 2017: $3,091,1372017Assets 2018: $2,842,855Liabilities 2018: $4,032Net Assets 2018: $2,838,8232018Assets 2019: $3,273,611Liabilities 2019: $3,835Net Assets 2019: $3,269,7762019Assets 2020: $3,524,765Liabilities 2020: $8,863Net Assets 2020: $3,515,9022020Assets 2021: $3,711,112Liabilities 2021: $4,577Net Assets 2021: $3,706,5352021Assets 2022: $2,848,825Liabilities 2022: $0Net Assets 2022: $2,848,8252022Assets 2023: $3,017,423Liabilities 2023: $0Net Assets 2023: $3,017,4232023Assets 2024: $3,319,102Liabilities 2024: $0Net Assets 2024: $3,319,1022024

Highlighted filing

2019

Assets$3,273,611
Liabilities$3,835
Net Assets$3,269,776

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $393,0902011Revenue 2012: $352,820Expenses 2012: $368,909Net Income 2012: -$16,0892012Revenue 2013: $1,590,656Expenses 2013: $384,614Net Income 2013: $1,206,0422013Revenue 2014: $512,315Expenses 2014: $476,525Net Income 2014: $35,7902014Revenue 2015: $403,470Expenses 2015: $502,982Net Income 2015: -$99,5122015Revenue 2016: $419,927Expenses 2016: $528,810Net Income 2016: -$108,8832016Revenue 2017: $519,846Expenses 2017: $559,184Net Income 2017: -$39,3382017Revenue 2018: $611,588Expenses 2018: $597,963Net Income 2018: $13,6252018Revenue 2019: $670,447Expenses 2019: $657,919Net Income 2019: $12,5282019Revenue 2020: $736,319Expenses 2020: $704,147Net Income 2020: $32,1722020Revenue 2021: $656,954Expenses 2021: $616,035Net Income 2021: $40,9192021Revenue 2022: $116,609Expenses 2022: $633,867Net Income 2022: -$517,2582022Revenue 2023: $343,261Expenses 2023: $491,376Net Income 2023: -$148,1152023Revenue 2024: $443,947Expenses 2024: $374,699Net Income 2024: $69,2482024

Highlighted filing

2019

Revenue$670,447
Expenses$657,919
Net Income$12,528
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 25, 2020
Return Version
2019v5.0
Gross Receipts
$1,789,602
Mission and Program Overview

Mission

The mission of the training and counseling center at st. Luke's (tacc) is twofold: - affordable counseling services that promote the psychological and spiritual well-being of individuals in the community. -clinical pastoral education (cpe) that prepares the next generation of clergy and lay leaders in their future ministries to address social justice issues.

Tacc seeks to build and maintain strong communities as a leader in pastoral and mental health education and as a provider of accessible interfaith spiritual care and counseling services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,524,254$2,897,727▲ $373,473
Savings and Temporary Cash Investments$131,977$160,596▲ $28,619
Cash and Non-Interest-Bearing Accounts$132,676$149,053▲ $16,377
Accounts Receivable$36,893$56,882▲ $19,989
Pledges and Grants Receivable$17,055$9,353▼ $7,702
Total Assets$2,842,855$3,273,611▲ $430,756
Liabilities
Accounts Payable and Accrued Expenses$4,032$3,835▼ $197
Total Liabilities$4,032$3,835▼ $197
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,546,826$1,781,062▲ $234,236
Net Assets Without Donor Restrictions$1,291,997$1,488,714▲ $196,717
Total Net Assets Fund Balance$2,838,823$3,269,776▲ $430,953
Total Liabilities and Net Assets / Fund Balance$2,842,855$3,273,611▲ $430,756

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$288,528$288,528
Equipment-$21,380$21,380

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$2,547,143-▲ $513,421$-115,175$2,935,360
2018$2,834,121-▼ $159,597$-112,872$2,547,143
2017$2,544,333-▲ $412,622$-113,000$2,834,121
2016$2,496,470-▲ $167,327$-115,500$2,544,333
2015$2,642,487-▼ $24,804$-115,000$2,496,470
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dorothea Lotze-kolaExec Dire/prFT$62,838$47,800$110,638

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$212,734
Program Service Revenue
$314,600
Investment Income
$108,871
Other Revenue
$34,242
All Other Contributions
$212,734
Change in Net Assets
$12,528

Audited Revenue Reconciliation

Revenue per Audited Statements
$660,418
Revenue Not Reported on Financial Statements
$10,029
Revenue Not Reported on Form 990
$478,425
Total Revenue per Audited Statements
$1,138,843
Total Revenue per Form 990
$670,447
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$362,634
Other Expenses$295,285
Total Fundraising Expense$77,106
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$132,448-$70,255$202,703
Other Salaries and Wages$138,430$47,408$3,793$189,631
Current Officers, Directors, Trustees, and Key Employees$72,152$24,709$1,977$98,838
Other Employee Benefits$32,998$11,301$904$45,203
Pension Plan Contributions$15,092$5,031-$20,123
Office Expenses$7,976$7,017-$14,993
Fees for Services Accounting-$10,700-$10,700
Fees for Service Investment Mgmnt Fees-$10,029-$10,029
Payroll Taxes$6,452$2,210$177$8,839
All Other Expenses$5,980$2,088-$8,068
Information Technology-$6,789-$6,789
Other Expenses$3,361$1,120-$4,481
Total Functional Expenses$447,948$132,865$77,106$657,919

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$707,890
Total Expenses per Form 990$657,919
Expenses per Audited Statements$647,890
Expenses Not Reported on Form 990$60,000
Expenses Not Reported on Financial Statements$10,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,095
Fundraising Direct Expenses$6,678
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
Yes
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 11B

All board members are forwarded a copy and asked to review and share any comments or concerns with the board.

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

The organization regularly and consistently have board meeting reportings and the executive committee of the board is the overseeing agency who make sure we are in compliance with policy.

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

Upper management and the executive and finance committees of the board determine compensation adjustments using city wide and nationwide statistics.

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

Upper management and the executive and finance committees of the board determine compensation adjustments using city wide and nationwide statistics.

Form 990, Page 6, Part VI, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Training & Counseling Center
EIN
58-1247134
Phone
4048766266
Address
435 PEACHTREE STREET NE, ATLANTA, GA 30308-3228

Signing Officer

Name
Dorothea Lotze-kola
Title
Exec Dire/pres
Phone
4048766266
Signed
2020-09-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dorothea Lotze-kola
Formed
1976
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
10
Employees
3
Volunteers
66

Preparer

Firm
Brooks Mcginnis & Company LLC
Address
5607 GLENRIDGE DR STE 650, ATLANTA, GA 30342-4959
Preparer
Pamela D Hardister
Phone
4045314940
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

-expanded contract with wellstar spiritual health to include kennestone hospital and a wellstar hospice -contract with grady cpe program from january 1-december 31, 2019: successfully assisted grady to become its own apce center -began training three certified education candidates for wellstar and grady -successful fundraising event in april 2019 -cpe student number went from 15 to 60 in 2019 -financially successful year (as grady contract of 60,000 was not in original budget) -hired counselor specialized in trauma and children/youth -offered four "live and learn events" to community -hired part-time cpe administrative contractor -hired three part-time general administrative contractors

Form 990, Part IX, Line 11G

Fees to counselors 132,448 0 0 development consultant 0 0 70,255 total 132,448 0 70,255

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds are subject to donor imposed restrictions stipulating that the funds be invested in perpetuity. Income and certain gains from such investments may be expended to support training and any activity of tacc.

Schedule D, Page 3, Part X

Tacc is exempt from federal income tax under the provisions of section 501 (c)(3) of the internal revenue code. Income from certain activities not directly related to tacc's tax-exempt purpose is subject to taxation as unrelated business income. For the years ended december 31, 2019 and 2018, tacc did not have any unrelated business income, and accordingly, there is no unrelated business income tax. Management believes it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. Tacc's income tax returns are subject to examination by the appropriate regulatory authorities and remain open to examination for the last three years.

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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0131977
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.00$3.32$0.44$0.37$0.07
2023Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$0.34$0.49$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.85$0.00$2.85$0.12$0.63$0.52
2021Detailed filing. Detailed filing data is available for this year.$3.71$0.00$3.71$0.66$0.62$0.04
2020Detailed filing. Detailed filing data is available for this year.$3.52$0.01$3.52$0.74$0.70$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.27$0.00$3.27$0.67$0.66$0.01
2018Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$0.61$0.60$0.01
2017Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$0.52$0.56$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.79$0.42$0.53$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.79$0.01$2.79$0.40$0.50$0.10
2014Detailed filing. Detailed filing data is available for this year.$2.98$0.01$2.98$0.51$0.48$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.98$0.00$2.98$1.59$0.38$1.21
2012Summary only. Only limited summary data is available for this year.$1.69$0.00$1.68$0.35$0.37$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.01$1.53$0.39