Civic Intelligence

Hoi Inc.

990 • Fiscal year 2014 • EIN 58-1809105

Jan 01, 2014 to Dec 31, 2014 • Filed on May 11, 2015

1990 Lakeside Parkway Suite 140Tucker, GA 30084

(404) 327-5769

Siviq Scores

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

Liabilities / Assets

17th percentile

0.00x

Higher debt load relative to assets than 17% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

73rd percentile

15%

Higher net margin than 73% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$56,000

Higher top officer pay than 47% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

97th percentile

150%

Faster asset growth than 97% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

74th percentile

19%

Faster revenue growth than 74% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,593,855

Up $2,156,822 (+150%) from 2013

Net Assets

Up

$3,586,652

Up $2,154,805 (+150%) from 2013

Liabilities

Up

$7,203

Up $2,017 (+39%) from 2013

Revenue

Up

$2,131,278

Up $339,489 (+19%) from 2013

Expenses

Up

$1,819,633

Up $192,865 (+12%) from 2013

Net Income

Up

$311,645

Up $146,624 (+89%) from 2013

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: $942,964Liabilities 2010: $6,708Net Assets 2010: $936,2562010Assets 2011: $907,613Liabilities 2011: $2,964Net Assets 2011: $904,6492011Assets 2012: $1,119,574Liabilities 2012: $9,826Net Assets 2012: $1,109,7482012Assets 2013: $1,437,033Liabilities 2013: $5,186Net Assets 2013: $1,431,8472013Assets 2014: $3,593,855Liabilities 2014: $7,203Net Assets 2014: $3,586,6522014Assets 2015: $4,240,120Liabilities 2015: $3,090Net Assets 2015: $4,237,0302015Assets 2016: $4,061,006Liabilities 2016: $8,045Net Assets 2016: $4,052,9612016Assets 2017: $3,964,277Liabilities 2017: $369,944Net Assets 2017: $3,594,3332017Assets 2018: $3,905,098Liabilities 2018: $44,633Net Assets 2018: $3,860,4652018Assets 2019: $4,175,150Liabilities 2019: $74,735Net Assets 2019: $4,100,4152019Assets 2020: $4,393,646Liabilities 2020: $180,328Net Assets 2020: $4,213,3182020Assets 2021: $4,552,861Liabilities 2021: $108,922Net Assets 2021: $4,443,9392021Assets 2022: $4,140,629Liabilities 2022: $134,774Net Assets 2022: $4,005,8552022Assets 2023: $4,017,945Liabilities 2023: $190,810Net Assets 2023: $3,827,1352023Assets 2024: $3,791,386Liabilities 2024: $184,333Net Assets 2024: $3,607,0532024

Highlighted filing

2014

Assets$3,593,855
Liabilities$7,203
Net Assets$3,586,652

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,098,3632010Expenses 2011: $1,235,3942011Revenue 2012: $1,622,980Expenses 2012: $1,360,967Net Income 2012: $262,0132012Revenue 2013: $1,791,789Expenses 2013: $1,626,768Net Income 2013: $165,0212013Revenue 2014: $2,131,278Expenses 2014: $1,819,633Net Income 2014: $311,6452014Revenue 2015: $2,684,390Expenses 2015: $2,237,466Net Income 2015: $446,9242015Revenue 2016: $2,310,068Expenses 2016: $2,523,992Net Income 2016: -$213,9242016Revenue 2017: $2,393,930Expenses 2017: $2,620,201Net Income 2017: -$226,2712017Revenue 2018: $2,368,877Expenses 2018: $2,497,251Net Income 2018: -$128,3742018Revenue 2019: $2,719,050Expenses 2019: $2,500,847Net Income 2019: $218,2032019Revenue 2020: $2,114,954Expenses 2020: $2,012,518Net Income 2020: $102,4362020Revenue 2021: $2,154,155Expenses 2021: $1,927,975Net Income 2021: $226,1802021Revenue 2022: $1,840,908Expenses 2022: $2,278,992Net Income 2022: -$438,0842022Revenue 2023: $2,084,435Expenses 2023: $2,263,155Net Income 2023: -$178,7202023Revenue 2024: $2,424,054Expenses 2024: $2,644,136Net Income 2024: -$220,0822024

Highlighted filing

2014

Revenue$2,131,278
Expenses$1,819,633
Net Income$311,645
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 11, 2015
Return Version
2014v5.0
Gross Receipts
$2,175,936
Mission and Program Overview

Mission

Community development through religious and agricultural education

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$675,985$2,293,837▲ $1,617,852
Cash and Non-Interest-Bearing Accounts$699,564$1,104,693▲ $405,129
Inventories for Sale or Use-$144,463-
Pledges and Grants Receivable$47,700$44,087▼ $3,613
Prepaid Expenses and Deferred Charges$4,277$4,411▲ $134
Total Assets$1,437,033$3,593,855▲ $2,156,822
Other Assets Total$9,507$2,364▼ $7,143
Liabilities
Other Liabilities$5,186$7,203▲ $2,017
Total Liabilities$5,186$7,203▲ $2,017
Net Assets / Fund Balance
Unrestricted Net Assets$986,718$3,001,653▲ $2,014,935
Temporarily Rstr Net Assets$445,129$584,999▲ $139,870
Total Net Assets Fund Balance$1,431,847$3,586,652▲ $2,154,805
Total Liabilities and Net Assets / Fund Balance$1,437,033$3,593,855▲ $2,156,822

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,870,258-$1,870,258
Buildings$318,164$283,112$601,276
Other Land Buildings$86,230$323,024$409,254
Equipment$19,185$182,438$201,623
Other Assets Org$2,364--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Laurel J WillingExecutive DirectorFT$56,000$56,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,281,771
Program Service Revenue
$837,137
Investment Income
$1,777
Other Revenue
$10,593
All Other Contributions
$1,088,146
Change in Net Assets
$311,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,624,065
Salaries, Compensation, and Employee Benefits$195,568
Total Fundraising Expense$67,791
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$285,218-$11,749$296,967
Other Expenses$144,939--$144,939
Other Salaries and Wages$95,156$27,855-$123,011
Office Expenses$25,472$29,389$7,286$62,147
Depreciation Depletion$53,115$8,463-$61,578
Insurance$49,464$6,570-$56,034
Current Officers, Directors, Trustees, and Key Employees$27,500$28,500-$56,000
Fees for Services Management$25,000$25,000-$50,000
Fees for Services Accounting$36,000$13,952-$49,952
Travel$21,236$1,871$3,396$26,503
Occupancy--$25,623$25,623
Payroll Taxes$9,384$7,173-$16,557
Fees for Services Other--$12,513$12,513
Advertising$2,829-$6,879$9,708
Information Technology$3,413-$345$3,758
Total Functional Expenses$1,603,069$148,773$67,791$1,819,633
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$55,251
Fundraising Direct Expenses$44,658
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Tribute$130,701$54,620$15,684$38,936
Golf Tourn$31,496$631$187$444
Total Events$204,218$55,251$44,658$10,593
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Liabilities$6,325
Credit Card$878
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Grahm stovall and penny stovall are husband and wifearchie crenshaw and celia watson are father and daughterscott luttrell and david luttrell are father and son

Form 990 governing body review Part VI line 11

Organization's process to review form 990form 990 emailed to all board of directors for review, comments and approval

Conflict of interest policy compliance Part VI line 12C

Enforcement of conflicts policy by other board members raising concerns and voluntary disclosures by each board memeber

CEO executive director top management comp Part VI line 15A

Compensation process for top official board of direcors interview and approval

Form 990 availability to public Part VI line 18

Other than hoi website, form 990 is also published in guidestar.

Governing documents etc available to public Part VI line 19

Governing documents disclosure explanation upon request a copy of documents are made available

Filing and Contact Details

Filer

Filer Name
Hoi Inc
EIN
58-1809105
Address
1990 LAKESIDE PARKWAY SUITE 140, TUCKER, GA 30084

Signing Officer

Name
Laurel J Willing
Title
Executive Direc
Phone
4043275769
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laurel J Willing
Formed
1987
Legal Domicile
Ga
Voting Board Members
28
Independent Board Members
27
Employees
8
Volunteers
912

Preparer

Firm
K&J Tax and Financial LLC
Address
2204 Hanfred Lane Suite 105, Tucker, GA 30084
Preparer
Julia T Hsu EA
Phone
7704929139
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

San lorenzo program was set up in 2014 to help southern honduras community development.spiritual life program partnering with young life to help and support the activities for young people in honduras.economic development program was set up in 2014 to train honduras people in business management, enterpreneurship and other job related skills. Through production of quality produce and livestock and by providing marketing opportunitites to families, village income levels will increase. Increased family incomes will result in greater access to education for the children, improved nutrition for the entire family and a higher quality of life.growth program continues searching and expanding to help other poor areas internationially.

Explanation of other changes in net assets or fund balances Part XI line 9

New equipment and vehicle purchased in 2014.also according to audit adjustment, added new website ($24,017) and donated farm land in honduras (fmv $1,600,000) as fixed assets, and started tracking the livestocks in honduras and the inventory used in us office.

List of other fees for services expenses Part IX line 11G

Fundraising event assistance $6128fundraising event musicians $1,175video editing for fundraising event $5,210

List of other expenses Part IX line 24E

Program exp - honduras operations expenses $285,218.fundraising exp - auction cost $10,000, awards $328, food for golfers $597, and meeting meals $824.

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IRS990/Form990PartVIISectionAGrp/PersonNm3JOSEPH F GLENN
IRS990/Form990PartVIISectionAGrp/PersonNm4STUART GARNER
IRS990/Form990PartVIISectionAGrp/PersonNm5FRED INGLE
IRS990/Form990PartVIISectionAGrp/PersonNm6FRAN LEWIS
IRS990/Form990PartVIISectionAGrp/PersonNm7D SCOTT LUTTRELL
IRS990/Form990PartVIISectionAGrp/PersonNm8RANDY MAHAFFEY
IRS990/Form990PartVIISectionAGrp/PersonNm9JOHN PRATT
IRS990/Form990PartVIISectionAGrp/PersonNm10PENNY STOVALL
IRS990/Form990PartVIISectionAGrp/PersonNm11GRAHAM STOVALL
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IRS990/Form990PartVIISectionAGrp/PersonNm14LEE WOODALL
IRS990/Form990PartVIISectionAGrp/PersonNm15JAMES ROBINSON
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IRS990/Form990PartVIISectionAGrp/PersonNm17ARCHIE B CRENSHAW
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IRS990/Form990PartVIISectionAGrp/PersonNm19DAVID LUTTRELL
IRS990/Form990PartVIISectionAGrp/PersonNm20STEPHEN REIFF
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IRS990/Form990PartVIISectionAGrp/PersonNm27LAUREL J WILLING
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27EXECUTIVE DIRECTOR
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IRS990/FundraisingActivitiesInd0true
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IRS990/OtherExpensesGrp/Desc3SPIRITUAL LIFE AND AGRICULTU
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IRS990/OtherExpensesGrp/TotalAmt2179404
IRS990/OtherExpensesGrp/TotalAmt3144939
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt05186

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.79$0.18$3.61$2.42$2.64$0.22
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.02$0.19$3.83$2.08$2.26$0.18
2022Detailed filing. Detailed filing data is available for this year.$4.14$0.13$4.01$1.84$2.28$0.44
2021Detailed filing. Detailed filing data is available for this year.$4.55$0.11$4.44$2.15$1.93$0.23
2020Detailed filing. Detailed filing data is available for this year.$4.39$0.18$4.21$2.11$2.01$0.10
2019Detailed filing. Detailed filing data is available for this year.$4.18$0.07$4.10$2.72$2.50$0.22
2018Detailed filing. Detailed filing data is available for this year.$3.91$0.04$3.86$2.37$2.50$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$0.37$3.59$2.39$2.62$0.23
2016Detailed filing. Detailed filing data is available for this year.$4.06$0.01$4.05$2.31$2.52$0.21
2015Detailed filing. Detailed filing data is available for this year.$4.24$0.00$4.24$2.68$2.24$0.45
2014Detailed filing. Detailed filing data is available for this year.$3.59$0.01$3.59$2.13$1.82$0.31
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.44$0.01$1.43$1.79$1.63$0.17
2012Summary only. Only limited summary data is available for this year.$1.12$0.01$1.11$1.62$1.36$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.00$0.90$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.94$0.01$0.94$1.10