Civic Intelligence

Sister Cities of Nashville

EIN 58-1959113 • 501(c)3 • Nashville, TN

Profile

The purpose of the organization is to promote economic development and global understanding by assisting and encouraging citizens to link with communities throughout the world. A major emphasis of the organization is providing public school students with the opportunity to expand their education through the student exchange program.

P O Box 120555Nashville, TN 37212

www.scnashville.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

67th percentile

13%

Higher net margin than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$72,457

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

75th percentile

18%

Faster asset growth than 75% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

63%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$172,526

Up $3,718 (+2.2%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

-

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue62nd percentileNet Margin67th percentile

Revenue

Up

$151,900

Up $27,436 (+22%) from 2022

Expenses

Up

$148,182

Up $27,729 (+23%) from 2022

Net Income

Down

$3,718

Down $293 (-7.3%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth75th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2010: $10,798Liabilities 2010: $1,5002010Assets 2011: $11,473Liabilities 2011: $02011Assets 2012: $15,154Liabilities 2012: $0Net Assets 2012: $15,1542012Assets 2013: $12,432Liabilities 2013: $0Net Assets 2013: $12,4322013Assets 2014: $21,161Liabilities 2014: $02014Assets 2015: $30,087Liabilities 2015: $02015Assets 2016: $53,433Liabilities 2016: $0Net Assets 2016: $53,4332016Assets 2017: $68,892Liabilities 2017: $0Net Assets 2017: $68,8922017Assets 2018: $63,846Liabilities 2018: $0Net Assets 2018: $63,8462018Assets 2019: $95,524Liabilities 2019: $0Net Assets 2019: $95,5242019Assets 2020: $134,138Liabilities 2020: $0Net Assets 2020: $134,1382020Assets 2021: $164,797Liabilities 2021: $0Net Assets 2021: $164,7972021Assets 2022: $168,808Liabilities 2022: $0Net Assets 2022: $168,8082022Assets 2023: $172,526Liabilities 2023: $02023

Highlighted filing

2023

Assets$172,526
Liabilities$0
Net Assets-
Open 2023 Filing

Operations Trend

Revenue Growth87th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $76,669Expenses 2010: $74,960Net Income 2010: $1,7092010Revenue 2011: $41,532Expenses 2011: $39,357Net Income 2011: $2,1752011Revenue 2012: $88,166Expenses 2012: $84,485Net Income 2012: $3,6812012Revenue 2013: $102,000Expenses 2013: $104,722Net Income 2013: -$2,7222013Revenue 2014: $99,811Expenses 2014: $91,082Net Income 2014: $8,7292014Revenue 2015: $128,711Expenses 2015: $119,785Net Income 2015: $8,9262015Revenue 2016: $159,550Expenses 2016: $136,204Net Income 2016: $23,3462016Revenue 2017: $152,258Expenses 2017: $136,799Net Income 2017: $15,4592017Revenue 2018: $230,072Expenses 2018: $235,118Net Income 2018: -$5,0462018Revenue 2019: $215,814Expenses 2019: $184,136Net Income 2019: $31,6782019Revenue 2020: $173,815Expenses 2020: $135,201Net Income 2020: $38,6142020Revenue 2021: $131,401Expenses 2021: $100,742Net Income 2021: $30,6592021Revenue 2022: $124,464Expenses 2022: $120,453Net Income 2022: $4,0112022Revenue 2023: $151,900Expenses 2023: $148,182Net Income 2023: $3,7182023

Highlighted filing

2023

Revenue$151,900
Expenses$148,182
Net Income$3,718
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZSummary only. Only limited summary data is available for this year.

Open filing
Assets
$172,526
Liabilities
$0
Net assets
-
Revenue
$151,900
Expenses
$148,182
Net income
$3,718
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.73$0.00$1.52$1.48$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.69$0.00$1.69$1.24$1.20$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.65$0.00$1.65$1.31$1.01$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.00$1.34$1.74$1.35$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$2.16$1.84$0.32
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.00$0.64$2.30$2.35$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.00$0.69$1.52$1.37$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$1.60$1.36$0.23
2015Summary only. Only limited summary data is available for this year.$0.30$0.00$1.29$1.20$0.09
2014Summary only. Only limited summary data is available for this year.$0.21$0.00$1.00$0.91$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.12$1.02$1.05$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.00$0.15$0.88$0.84$0.04
2011Summary only. Only limited summary data is available for this year.$0.11$0.00$0.42$0.39$0.02
2010Summary only. Only limited summary data is available for this year.$0.11$0.02$0.77$0.75$0.02
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 27, 2019
Return Version
2017v2.3
Gross Receipts
$238,202
Mission and Program Overview

Mission

The purpose of the organization is to promote economic development and global understanding by assisting and encouraging citizens to link with communities throughout the world. A major emphasis of the organization is providing public school students with the opportunity to expand their education through the student exchange program and direct connections and collaborations with peers in our sister cities across the world.

The mission of the organization is to promote peace through mutual respect, understanding and cooperation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$68,892$63,846▼ $5,046
Total Assets$68,892$63,846▼ $5,046
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$67,179$60,513▼ $6,666
Temporarily Rstr Net Assets$1,713$3,333▲ $1,620
Total Net Assets Fund Balance$68,892$63,846▼ $5,046
Total Liabilities and Net Assets / Fund Balance$68,892$63,846▼ $5,046
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather CunninghamExecutive DirectorFT$70,875$3,337$74,212

Board Members and Trustees

NameTitle
Marieta VelikovaBoard President
Chris MarsicanoBoard Vice President
Brooke VaneVice President
Alex MayorovBoard Member
Amelie De GaulleBoard Member
Ann WaddeyBoard Member
Barbara CobbBoard Member
Barry KolarBoard Member
Becky MeagherBoard Member
Becky SharpeBoard Member
Burkley AllenBoard Member
Candace HigginsBoard Member
Carol MccoyBoard Member
Celeste WilsonBoard Member
Dan WalshBoard Member
Diana FassbenderBoard Member
Eric BeyerBoard Member
Evan MetcalfBoard Member
Gail AshworthBoard Member
Gary Thompson End 118Board Member
Jeff OverbyBoard Member
Jim CatalanoBoard Member
Jim ShulmanBoard Member
Joel DarkBoard Member
Jose GonzalezBoard Member
Jose NunezBoard Member
Lori CarverBoard Member
Lori OdomBoard Member
Matt WatkinsBoard Member
Matthew PierceBoard Member
Nancy GreggBoard Member
Nancy YoussefBoard Member
Parker HigginsBoard Member
Patsy CottrellBoard Member
Paula JenningsBoard Member
Sherie EdwardsBoard Member
Tanisha HallBoard Member
Tina DeloachBoard Member
Wade PunchBoard Member
Mark SchmadtkeAsst. Treasurer
Matthew HollenbeckSecretary
Julie AllenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$184,758
Program Service Revenue
$19,345
Investment Income
$0
Other Revenue
$25,969
All Other Contributions
$48,053
Change in Net Assets
$-5,046

Audited Revenue Reconciliation

Revenue per Audited Statements
$230,072
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$8,130
Total Revenue per Audited Statements
$238,202
Total Revenue per Form 990
$230,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,127
Salaries, Compensation, and Employee Benefits$97,991
Total Fundraising Expense$13,630
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$70,163$8,289$8,289$86,741
Other Salaries and Wages$11,250--$11,250
Other Expenses$1,704$4,772$341$6,817
Advertising-$1,484$4,451$5,935
All Other Expenses$1,844$461-$2,305
Travel$2,015$112$112$2,239
Fees for Services Accounting-$1,876$208$2,084
Conferences and Meetings-$1,751-$1,751
Insurance$404$51$51$506
Office Expenses--$178$178
Total Functional Expenses$202,692$18,796$13,630$235,118

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$243,248
Expenses per Audited Statements$235,118
Total Expenses per Form 990$235,118
Expenses Not Reported on Form 990$8,130
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$34,099
Fundraising Direct Expenses$8,130
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
World of Friendship$34,099$34,099-$34,099
Total Events$34,099$34,099$6,894$27,205
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
No
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
No
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, Part VI, Section B, Line 11B

“The form 990 is reviewed by the finance committee members of the board before filing with the internal revenue service. Copies of the form 990 are provided to the full board for review after filing.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Sister Cities of Nashville
EIN
58-1959113
Phone
6157080484
Address
P O BOX 120555, NASHVILLE, TN 37212

Signing Officer

Name
Heather Cochran Cunningham
Title
Executive Director
Phone
6157080484
Signed
2019-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Cochran Cunningha
Formed
1990
Legal Domicile
Tn
Voting Board Members
41
Independent Board Members
41
Employees
1
Volunteers
100

Preparer

Firm
Kraftcpas Pllc
Address
555 GREAT CIRCLE ROAD, NASHVILLE, TN 37228
Preparer
Ken Youngstead
Phone
6152427351
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Management performs an evaluation of all income tax positions taken or expected to be taken in the course of preparing the organization's income tax returns to determine whether the income tax positions meet a "more likely than not" standard of being sustained under examination by the applicable taxing authorities. Management has performed its evaluation of all income tax positions taken on all open income tax returns and has determined that there were no positions taken that do not meet the "more likely than not" standard. Accordingly, there are no provisions for income taxes, penalties or interest receivable or payable relating to uncertain income tax positions in the accompanying financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against fundraising events”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses netted against fundraising events”

Raw XML AppendixShowing 400 of 651 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE MISSION OF THE ORGANIZATION IS TO PROMOTE PEACE THROUGH MUTUAL RESPECT, UNDERSTANDING AND COOPERATION.
IRS990/AdvertisingGrp/FundraisingAmt04451
IRS990/AdvertisingGrp/ManagementAndGeneralAmt01484
IRS990/AdvertisingGrp/TotalAmt05935
IRS990/AllOtherContributionsAmt048053
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0461
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01844
IRS990/AllOtherExpensesGrp/TotalAmt02305
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JULIE ALLEN
IRS990/BooksInCareOfDetail/PhoneNum06154309732
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0208 LYNNWOOD TERRACE
IRS990/BooksInCareOfDetail/USAddress/CityNm0NASHVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037205
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IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt08289
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt08289
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt070163
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt086741
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IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
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IRS990/CYContributionsGrantsAmt0184758
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IRS990/CYOtherExpensesAmt0137127
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IRS990/CYTotalRevenueAmt0230072
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IRS990/Desc0DURING THE 2018 FISCAL YEAR, SISTER CITIES OF NASHVILLE IMPLEMENTED RECIPROCAL EDUCATIONAL EXCHANGES WITH CAEN FRANCE; MAGDEBURG, GERMANY; MENDOZA, ARGENTINA (HIGH SCHOOL AND COLLEGE STUDENTS); AND TAIYUAN, CHINA AND TAMWORTH AUSTRALIA. SISTER CITIES MEMBERS WERE ABLE TO ENJOY AND PARTICIPATE IN CIVIC, PROFESSIONAL AND CULTURAL EXCHANGES TO AND/OR FROM BELFAST, NORTHERN IRELAND; CAEN, FRANCE; EDMONTON, CANADA; MAGDEBURG, GERMANY; TAIYUAN, CHINA; KAMAKURA, JAPAN; MENDOZA, ARGENTINA; TAMWORTH, AUSTRALIA.SISTER CITIES OF NASHVILLE PRESENTED MANY OPPORTUNITIES AND EXPERIENCES FOR NASHVILLIANS THAT SHOWCASED OUR PROGRAMS WITH VARIOUS SISTER CITIES: CELEBRATE NASHVILLE; CHERRY BLOSSOM WALK AND FESTIVAL; MUSIC CITY IRISH FEST; KITE FLYING FESTIVAL; WORLD OF FRIENDSHIP; BELFAST-NASHVILLE SONGWRITERS SHOWCASE; AND EDMONTON AND BELFAST ARTISTS' RECEPTIONS/PERFORMANCES DURING AMERICANA MUSIC FESTIVAL.SISTER CITIES OF NASHVILLE ENGAGED IN PARTNERSHIPS DURING THE 2018 FISCAL YEAR WITH A VARIETY OF CULTURAL, EDUCATIONAL, SPORTS AND NON-PROFIT ORGANIZATIONS AND INSTITUTIONS IN THE NASHVILLE AREA WHICH INCLUDE PUBLIC AND PRIVATE HIGH SCHOOLS; VANDERBILT UNIVERSITY; TENNESSEE STATE UNIVERSITY; BELMONT UNIVERSITY; NASHVILLE PUBLIC LIBRARY; FRIST CENTER FOR THE VISUAL ARTS; CHEEKWOOD BOTANICAL GARDENS; NASHVILLE ZOO; NASHVILLE PREDATORS; METRO PARKS & RECREATION; NASHVILLE ENTREPRENEUR CENTER; TN IMMIGRANT AND REFUGEE RIGHTS COALITION; MARTHA O'BRYAN CENTER; AND COUNTRY MUSIC HALL OF FAME.
IRS990/DescribedInSection501c3Ind01
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IRS990/Form990PartVIISectionAGrp/TitleTxt29BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt30BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt31BOARD MEMBER
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