Civic Intelligence

Rebuilding Macon Inc.

990 • Fiscal year 2016 • EIN 58-1978433

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 15, 2017

3864 Lake StreetMacon, GA 31204

(478) 744-9808

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

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

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

Liabilities / Revenue

55th percentile

0.00x

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

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

Net Margin

15th percentile

-21%

Higher net margin than 15% of similar nonprofits.

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

Top Officer Pay

96th percentile

$68,760

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 21.2% of source-year revenue.

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

Asset Growth

18th percentile

-25%

Faster asset growth than 18% of similar nonprofits.

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

Revenue Growth

29th percentile

-15%

Faster revenue growth than 29% of similar nonprofits.

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

Assets

Down

$207,194

Down $68,036 (-25%) from 2015

Net Assets

Down

$207,194

Down $68,036 (-25%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$324,143

Down $55,554 (-15%) from 2015

Expenses

Down

$392,179

Down $7,769 (-1.9%) from 2015

Net Income

Down

-$68,036

Down $47,785 (-236%) from 2015

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $188,755Liabilities 2010: $0Net Assets 2010: $188,7552010Assets 2011: $221,883Liabilities 2011: $0Net Assets 2011: $221,8832011Assets 2012: $254,147Liabilities 2012: $0Net Assets 2012: $254,1472012Assets 2013: $258,130Liabilities 2013: $0Net Assets 2013: $258,1302013Assets 2014: $295,481Liabilities 2014: $0Net Assets 2014: $295,4812014Assets 2015: $275,230Liabilities 2015: $0Net Assets 2015: $275,2302015Assets 2016: $207,194Liabilities 2016: $0Net Assets 2016: $207,1942016Assets 2017: $219,299Liabilities 2017: $0Net Assets 2017: $219,2992017Assets 2018: $256,781Liabilities 2018: $0Net Assets 2018: $256,7812018Assets 2019: $207,956Liabilities 2019: $30,000Net Assets 2019: $177,9562019Assets 2020: $168,316Liabilities 2020: $0Net Assets 2020: $168,3162020Assets 2021: $150,479Liabilities 2021: $0Net Assets 2021: $150,4792021Assets 2022: $186,343Liabilities 2022: $0Net Assets 2022: $186,3432022Assets 2023: $205,763Liabilities 2023: $0Net Assets 2023: $205,7632023

Highlighted filing

2016

Assets$207,194
Liabilities$0
Net Assets$207,194

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $432,1652010Expenses 2011: $424,6752011Expenses 2012: $427,4132012Revenue 2013: $346,162Expenses 2013: $342,179Net Income 2013: $3,9832013Revenue 2014: $386,557Expenses 2014: $349,206Net Income 2014: $37,3512014Revenue 2015: $379,697Expenses 2015: $399,948Net Income 2015: -$20,2512015Revenue 2016: $324,143Expenses 2016: $392,179Net Income 2016: -$68,0362016Revenue 2017: $397,916Expenses 2017: $385,811Net Income 2017: $12,1052017Revenue 2018: $425,796Expenses 2018: $388,314Net Income 2018: $37,4822018Revenue 2019: $289,805Expenses 2019: $368,630Net Income 2019: -$78,8252019Revenue 2020: $360,144Expenses 2020: $369,784Net Income 2020: -$9,6402020Revenue 2021: $427,906Expenses 2021: $445,743Net Income 2021: -$17,8372021Revenue 2022: $454,015Expenses 2022: $418,151Net Income 2022: $35,8642022Revenue 2023: $403,421Expenses 2023: $384,001Net Income 2023: $19,4202023

Highlighted filing

2016

Revenue$324,143
Expenses$392,179
Net Income-$68,036
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 15, 2017
Return Version
2016v3.0
Gross Receipts
$363,287
Mission and Program Overview

Mission

Improve low-income housing by performing repairs and maintenance.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$173,535$166,797▼ $6,738
Cash and Non-Interest-Bearing Accounts$101,695$39,180▼ $62,515
Investments in Publicly Traded Securities-$1,217-
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$275,230$207,194▼ $68,036
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$275,230$207,194▼ $68,036
Total Net Assets Fund Balance$275,230$207,194▼ $68,036
Total Liabilities and Net Assets / Fund Balance$275,230$207,194▼ $68,036

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$166,797$44,870$211,667
Equipment-$49,975$49,975
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Debra RollinsExec. DirectorFT$68,760$68,760

Board Members and Trustees

NameTitle
Randy BrunnerChairman
Barb MoralesBoard Member
Brent CollinsBoard member
Jonas Enderson JrBoard Member
Kimberly McGinnisBoard Member
Tom RogersBoard Member
Wynard WilliamsBoard member
Paul HartTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$328,246
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-4,103
All Other Contributions
$157,413
Change in Net Assets
$-68,036
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$175,591
Other Expenses$127,576
Grants and Similar Amounts Paid$89,012
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,353--$94,353
Grants to Domestic Individuals$89,012--$89,012
Current Officers, Directors, Trustees, and Key Employees$68,760--$68,760
Insurance$20,961--$20,961
All Other Expenses$18,429--$18,429
Payroll Taxes$12,478--$12,478
Depreciation Depletion$6,738--$6,738
Other Expenses$5,631$6,798-$5,631
Advertising$5,140--$5,140
Fees for Services Other$1,037--$1,037
Total Functional Expenses$385,381$6,798$0$392,179
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$39,144
Fundraising Gross Income$35,041
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Silent Auction and other fundraising$18,836$18,836$227$18,609
Cookbook$16,205$16,205$38,917$-22,712
Total Events$35,041$35,041$39,144$-4,103
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Randy Brunner provides the 403(b) accounts and investment management for eligible employees of Rebuilding Macon, Inc. As an independent representative of Smith, Brown and Groover, Mr. Brunner provides investment advice and account management of the personal accounts of the executive director of Rebuilding Macon, Inc.Kim Brunner, spouse of Board Member Randy Brunner, provides office cleaning services for Rebuilding Macon, Inc.

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by the Executive Director, President and Executive Committee. Then the reviewed document is presented to Board of Directors for questions.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Monitoring and enforcement of the conflict of interest policy is performed on an annual basis. Employees and Board members are required to sign statements and disclose any conflicts if they arise.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Committee meets annually in closed session to review performance and compare with other non-profit salaries.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board of directors set and approve the salary for the Executive Director.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon Request

Filing and Contact Details

Filer

Filer Name
Rebuilding Macon Inc
EIN
58-1978433
Phone
4787449808
Address
3864 Lake Street, Macon, GA 31204

Signing Officer

Name
Randy Brunner
Title
Boardmember
Signed
2017-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1992
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
2,000

Preparer

Firm
Clifton Lipford Hardison & Parker
Address
1503 BASS RD, MACON, GA 31210-7511
Preparer
Terry I Parker
Phone
4787423313
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IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt071114
IRS990/PYOtherRevenueAmt012965
IRS990/PYRevenuesLessExpensesAmt0-20251
IRS990/PYSalariesCompEmpBnftPaidAmt0180356
IRS990/PYTotalExpensesAmt0399948
IRS990/PYTotalRevenueAmt0379697
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-68036
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0327029
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0368398
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0359313
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0339498
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0401270
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01795508
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt012965
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt015911
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt06664
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt018408
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt053948
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt01849456
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0327029
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0381363
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0375224
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0346162
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0419678
IRS990ScheduleA/Total509Grp/TotalAmt01849456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0327029
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0381363
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0375224
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0346162
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0419678
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01849456
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0166797
IRS990ScheduleD/BuildingsGrp/DepreciationAmt044870
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0211667
IRS990ScheduleD/EquipmentGrp/DepreciationAmt049975
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049975
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0166797
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt039144
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Silent Auction and other fundraising
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Cookbook
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018836
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt016205
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt035041
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt018836
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt016205
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt035041
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-4103
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt039144
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt0227
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt038917
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt089012
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0Supplies for repairing houses.
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0Repairs and maintenance to low-income houses
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt0262
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0Cost of Supplies
IRS990ScheduleI/Total501c3OrgCnt00
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Randy Brunner provides the 403(b) accounts and investment management for eligible employees of Rebuilding Macon, Inc. As an independent representative of Smith, Brown and Groover, Mr. Brunner provides investment advice and account management of the personal accounts of the executive director of Rebuilding Macon, Inc.Kim Brunner, spouse of Board Member Randy Brunner, provides office cleaning services for Rebuilding Macon, Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is reviewed by the Executive Director, President and Executive Committee. Then the reviewed document is presented to Board of Directors for questions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Monitoring and enforcement of the conflict of interest policy is performed on an annual basis. Employees and Board members are required to sign statements and disclose any conflicts if they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Committee meets annually in closed session to review performance and compare with other non-profit salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board of directors set and approve the salary for the Executive Director.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0275230
IRS990/TotalAssetsEOYAmt0207194
IRS990/TotalAssetsGrp/BOYAmt0275230
IRS990/TotalAssetsGrp/EOYAmt0207194
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0328246
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06798
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0385381
IRS990/TotalFunctionalExpensesGrp/TotalAmt0392179
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.00$2.06$4.03$3.84$0.19
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$0.00$1.86$4.54$4.18$0.36
2021Summary only. Only limited summary data is available for this year.$1.50$0.00$1.50$4.28$4.46$0.18
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$3.60$3.70$0.10
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.08$0.30$1.78$2.90$3.69$0.79
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$0.00$2.57$4.26$3.88$0.37
2017Summary only. Only limited summary data is available for this year.$2.19$0.00$2.19$3.98$3.86$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$3.24$3.92$0.68
2015Detailed filing. Detailed filing data is available for this year.$2.75$0.00$2.75$3.80$4.00$0.20
2014Summary only. Only limited summary data is available for this year.$2.95$0.00$2.95$3.87$3.49$0.37
2013Summary only. Only limited summary data is available for this year.$2.58$0.00$2.58$3.46$3.42$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.00$2.54$4.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.00$2.22$4.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.89$0.00$1.89$4.32