Civic Intelligence

The Hearing and Speech Foundationinc

990 • Fiscal year 2018 • EIN 58-1458925

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 22, 2019

1619 E Broadway AveMaryville, TN 37804

(865) 977-0981

Siviq Scores

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

Liabilities / Assets

74th percentile

0.35x

Higher debt load relative to assets than 74% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

1.81x

Higher debt load relative to revenue than 90% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

50th percentile

3.1%

Higher net margin than 50% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$30,000

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

17th percentile

-7.6%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

29th percentile

-4.5%

Faster revenue growth than 29% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,145,614

Down $94,641 (-7.6%) from 2017

Net Assets

Up

$743,170

Up $6,944 (+0.9%) from 2017

Liabilities

Down

$402,444

Down $101,585 (-20%) from 2017

Revenue

Down

$222,377

Down $10,475 (-4.5%) from 2017

Expenses

Up

$215,433

Up $40,686 (+23%) from 2017

Net Income

Down

$6,944

Down $51,161 (-88%) from 2017

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $706,344Liabilities 2011: $442,500Net Assets 2011: $263,8442011Assets 2012: $1,200,135Liabilities 2012: $883,363Net Assets 2012: $316,7722012Assets 2013: $1,719,177Liabilities 2013: $829,531Net Assets 2013: $889,6462013Assets 2014: $1,424,284Liabilities 2014: $709,042Net Assets 2014: $715,2422014Assets 2015: $1,246,046Liabilities 2015: $679,811Net Assets 2015: $566,2352015Assets 2016: $1,280,340Liabilities 2016: $602,219Net Assets 2016: $678,1212016Assets 2017: $1,240,255Liabilities 2017: $504,029Net Assets 2017: $736,2262017Assets 2018: $1,145,614Liabilities 2018: $402,444Net Assets 2018: $743,1702018Assets 2019: $1,116,554Liabilities 2019: $297,445Net Assets 2019: $819,1092019Assets 2020: $947,786Liabilities 2020: $201,361Net Assets 2020: $746,4252020Assets 2021: $855,497Liabilities 2021: $52,463Net Assets 2021: $803,0342021Assets 2022: $778,022Liabilities 2022: $0Net Assets 2022: $778,0222022Assets 2023: $756,077Liabilities 2023: $0Net Assets 2023: $756,0772023Assets 2024: $641,934Liabilities 2024: $0Net Assets 2024: $641,9342024

Highlighted filing

2018

Assets$1,145,614
Liabilities$402,444
Net Assets$743,170

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $754,880Expenses 2011: $646,347Net Income 2011: $108,5332011Expenses 2012: $411,6012012Revenue 2013: $962,670Expenses 2013: $389,796Net Income 2013: $572,8742013Revenue 2014: $307,994Expenses 2014: $482,398Net Income 2014: -$174,4042014Revenue 2015: $208,118Expenses 2015: $357,125Net Income 2015: -$149,0072015Revenue 2016: $253,268Expenses 2016: $141,382Net Income 2016: $111,8862016Revenue 2017: $232,852Expenses 2017: $174,747Net Income 2017: $58,1052017Revenue 2018: $222,377Expenses 2018: $215,433Net Income 2018: $6,9442018Revenue 2019: $194,907Expenses 2019: $118,968Net Income 2019: $75,9392019Revenue 2020: $158,092Expenses 2020: $230,776Net Income 2020: -$72,6842020Revenue 2021: $172,820Expenses 2021: $116,211Net Income 2021: $56,6092021Revenue 2022: $123,417Expenses 2022: $148,429Net Income 2022: -$25,0122022Revenue 2023: $130,409Expenses 2023: $152,354Net Income 2023: -$21,9452023Revenue 2024: $146,283Expenses 2024: $260,426Net Income 2024: -$114,1432024

Highlighted filing

2018

Revenue$222,377
Expenses$215,433
Net Income$6,944
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 22, 2019
Return Version
2018v3.1
Gross Receipts
$306,791
Mission and Program Overview

Mission

To serve indigent individuals with speech and hearing therapy and hearing aids

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$936,697$897,568▼ $39,129
Inventories for Sale or Use$234,968$181,416▼ $53,552
Cash and Non-Interest-Bearing Accounts$68,590$66,630▼ $1,960
Loans From Officers Directors$44,000$37,500▼ $6,500
Total Assets$1,240,255$1,145,614▼ $94,641
Liabilities
Mortgage Notes Payable Secured by Investment Property$444,686$349,019▼ $95,667
Other Liabilities$14,730$14,730→ $0
Accounts Payable and Accrued Expenses$613$1,195▲ $582
Total Liabilities$504,029$402,444▼ $101,585
Net Assets / Fund Balance
Unrestricted Net Assets$711,226$718,170▲ $6,944
Temporarily Rstr Net Assets$25,000$25,000→ $0
Total Net Assets Fund Balance$736,226$743,170▲ $6,944
Total Liabilities and Net Assets / Fund Balance$1,240,255$1,145,614▼ $94,641

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,561$96,256$115,817
Buildings$878,007$178,309-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John HinkleExecutive DiFT$30,000$30,000

Board Members and Trustees

NameTitle
Dr Gerald W GibsonChairman
Jim RoseVice Chair &
Bernie BowmanBoard Member
Bill ParsonsBoard Member
Carolyn FosterBoard Member
Coleman PiperBoard Member
Joseph JohnsonBoard Member
Noel CaseBoard Member
Sherri Gardner HowellBoard Member
John BerryCEO
Rick ShepardTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$102,814
Program Service Revenue
$43,650
Investment Income
$0
Other Revenue
$75,913
All Other Contributions
$62,491
Change in Net Assets
$6,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$143,891
Salaries, Compensation, and Employee Benefits$71,542
Total Fundraising Expense$872
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$36,458--$36,458
Current Officers, Directors, Trustees, and Key Employees$30,000--$30,000
Occupancy-$13,921-$13,921
Depreciation Depletion$826$11,218-$12,044
All Other Expenses$1,873$6,401$872$9,146
Other Expenses$8,055$6,000-$6,000
Payroll Taxes$5,084--$5,084
Fees for Services Accounting-$4,440-$4,440
Office Expenses-$4,074-$4,074
Insurance-$1,998-$1,998
Total Functional Expenses$166,509$48,052$872$215,433
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$70,933
Fundraising Direct Expenses$21,637
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tailgate Fundra$57,008$57,008$15,855$41,153
Gibson/johnson$13,925$13,925$5,782$8,143
Total Events$70,933$70,933$21,637$49,296
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$44,000$37,500▼ $6,500
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Security Deposit$14,730
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
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

Board members are given a draft of the 990 for review.

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

BOARD REVIEWS ANNUALLY

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

Board of directors approves all compensation

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

Board of directors approve all compensation for officers and key employees.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Hearing and Speech Foundation
EIN
58-1458925
Phone
8659770981
Address
1619 E BROADWAY AVE, MARYVILLE, TN 37804

Signing Officer

Name
John Hinkle
Title
Executive Director
Phone
8659770981
Signed
2019-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hinkle
Formed
1981
Legal Domicile
Tn
Voting Board Members
11
Independent Board Members
11
Employees
2
Volunteers
13

Preparer

Firm
Ingram Overholt & Bean Pc
Address
428 MARILYN LANE, ALCOA, TN 37701
Preparer
Denise S Davis
Phone
8659841040
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IRS990/PYContributionsGrantsAmt0120865
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt095319
IRS990/PYOtherRevenueAmt069727
IRS990/PYProgramServiceRevenueAmt042260
IRS990/PYRevenuesLessExpensesAmt058105
IRS990/PYSalariesCompEmpBnftPaidAmt079428
IRS990/PYTotalExpensesAmt0174747
IRS990/PYTotalRevenueAmt0232852
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06944
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt026617
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt043650
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 136,463
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0102814
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0120865
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0178710
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0148522
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0231106
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0782017
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt09
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt021
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0222858
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt059584
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt076879
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0136463
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.78500
IRS990ScheduleA/PublicSupportPY170Pct00.87840
IRS990ScheduleA/PublicSupportTotal170Amt0760118
IRS990ScheduleA/SubstantialContributorsTotAmt021899
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0102814
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0120865
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0178710
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0148522
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0231106
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0782017
IRS990ScheduleA/TotalSupportAmt0968335
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt025305
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt024529
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt049834
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0878007
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0178309
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01056316
IRS990ScheduleD/EquipmentGrp/BookValueAmt019561
IRS990ScheduleD/EquipmentGrp/DepreciationAmt096256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0115817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt014730
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0897568
IRS990ScheduleD/TotalLiabilityAmt014730
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt021637
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0TAILGATE FUNDRA
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GIBSON/JOHNSON
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt057008
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt070933
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt057008
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013925
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt070933
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt049296
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt021637
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015855
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt05782
IRS990ScheduleG/LicensedStatesCd0TN
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt037500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0RESEARCH
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt037200
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN BERRY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0CEO
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt037500
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS ARE GIVEN A DRAFT OF THE 990 FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD REVIEWS ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD OF DIRECTORS APPROVES ALL COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS APPROVE ALL COMPENSATION FOR OFFICERS AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt025000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt025000
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01240255
IRS990/TotalAssetsEOYAmt01145614
IRS990/TotalAssetsGrp/BOYAmt01240255
IRS990/TotalAssetsGrp/EOYAmt01145614
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0102814
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0872
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt048052
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0166509
IRS990/TotalFunctionalExpensesGrp/TotalAmt0215433
IRS990/TotalGrossUBIAmt026617
IRS990/TotalLiabilitiesBOYAmt0504029
IRS990/TotalLiabilitiesEOYAmt0402444
IRS990/TotalLiabilitiesGrp/BOYAmt0504029
IRS990/TotalLiabilitiesGrp/EOYAmt0402444
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0736226
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0743170
IRS990/TotalProgramServiceExpensesAmt0166509
IRS990/TotalProgramServiceRevenueAmt043650
IRS990/TotalReportableCompFromOrgAmt030000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt043650
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0222377
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt026617
IRS990/TotalVolunteersCnt013
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01240255
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01145614
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.15$0.26$0.11
2023Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.13$0.15$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.12$0.15$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.86$0.05$0.80$0.17$0.12$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.20$0.75$0.16$0.23$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.12$0.30$0.82$0.19$0.12$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.15$0.40$0.74$0.22$0.22$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.24$0.50$0.74$0.23$0.17$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.60$0.68$0.25$0.14$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.68$0.57$0.21$0.36$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.42$0.71$0.72$0.31$0.48$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.72$0.83$0.89$0.96$0.39$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.88$0.32$0.41
2011Summary only. Only limited summary data is available for this year.$0.71$0.44$0.26$0.75$0.65$0.11