Civic Intelligence

Unknown Organization

EIN 58-2326346 • 501(c)3

Profile

Seminary of the Nations provides theological education seminars around the world to local church leaders.

2605 Ben Hill Road30344

www.seminaryofthenations.org

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2014

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

2nd percentile

-3550%

Higher net margin than 2% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

10th percentile

-100%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

11th percentile

-75%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $517,718 (-100%) from 2013

Liabilities

Flat

$0

Flat from 2013

Net Assets

Down

$0

Down $517,718 (-100%) from 2013

Operations
Liabilities / Revenue62nd percentileNet Margin2nd percentile

Revenue

Down

$14,583

Down $43,748 (-75%) from 2013

Expenses

Up

$532,301

Up $428,578 (+413%) from 2013

Net Income

Down

-$517,718

Down $472,326 (-1041%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$600K$400K$200K$0Assets 2011: $543,996Liabilities 2011: $1,200Net Assets 2011: $542,7962011Assets 2012: $563,110Liabilities 2012: $0Net Assets 2012: $563,1102012Assets 2013: $517,718Liabilities 2013: $0Net Assets 2013: $517,7182013Assets 2014: $0Liabilities 2014: $0Net Assets 2014: $02014

Highlighted filing

2014

Assets$0
Liabilities$0
Net Assets$0
Open 2014 Filing

Operations Trend

Revenue Growth11th percentile

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

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $102,5052011Expenses 2012: $128,6752012Revenue 2013: $58,331Expenses 2013: $103,723Net Income 2013: -$45,3922013Revenue 2014: $14,583Expenses 2014: $532,301Net Income 2014: -$517,7182014

Highlighted filing

2014

Revenue$14,583
Expenses$532,301
Net Income-$517,718
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$14,583
Expenses
$532,301
Net income
-$517,718
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.15$5.32$5.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.18$0.00$5.18$0.58$1.04$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.63$0.00$5.63$1.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.01$5.43$1.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
Apr 24, 2014
Return Version
2013v3.1
Gross Receipts
$14,583
Mission and Program Overview

Mission

Seminary of the Nations provides theological education seminars around the world to local church leaders.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$507,386$0▼ $507,386
Cash and Non-Interest-Bearing Accounts$10,332$0▼ $10,332
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-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$517,718$0▼ $517,718
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$275,000--
Unrestricted Net Assets$189,409--
Temporarily Rstr Net Assets$53,309--
Total Net Assets Fund Balance$517,718$0▼ $517,718
Total Liabilities and Net Assets / Fund Balance$517,718$0▼ $517,718
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Alec WardDirector
STEPHEN M HOOKS PhDDirector
JAMES DONOVAN PhDExecutive Director
KIM MACENCZAK PhDSecretary
R N Chafin JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,550
Program Service Revenue
$0
Investment Income
$33
Other Revenue
$0
All Other Contributions
$14,550
Change in Net Assets
$-517,718
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$528,948
Other Expenses$3,353
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$528,948--$528,948
Fees for Services Accounting-$2,450-$2,450
Travel$468--$468
Insurance-$435-$435
Total Functional Expenses$529,416$2,885$0$532,301
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
58-6044761-501 (c)3Intercultural studies$528,948
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board memberAccounting servicesNo$2,450

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

“Copy of form 990 is provided to board members for review and comments.”

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

“Executive director is responsible for compliance with policy on a daily operating basis. Board communicates and reviews informally on a regular basis and formally at Board meetings.”

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

“Board annually reviews executive director compensation and approves in the budget approval process. The organization has no other employees. Board members are not compensated for their board service.”

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

“Documents are provided upon request.”

Filing and Contact Details

Filer

EIN
58-2326346
Phone
4046692070

Signing Officer

Name
R N Chafin Jr
Title
Treasurer
Signed
2014-04-24
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Preparer
R N Chafin Jr
Phone
7705652422
Raw XML Appendix394 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0Cash distributed
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02014-03-17
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0586044761
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0528948
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(C)3
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0cash
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine10507 West 10th Street
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/City0West Point
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/State0GA
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCode031833
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of form 990 is provided to board members for review and comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Executive director is responsible for compliance with policy on a daily operating basis. Board communicates and reviews informally on a regular basis and formally at Board meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board annually reviews executive director compensation and approves in the budget approval process. The organization has no other employees. Board members are not compensated for their board service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are provided upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 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/TemporarilyRstrNetAssetsGrp/BOYAmt053309
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0517718
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0517718
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014550
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0529416
IRS990/TotalFunctionalExpensesGrp/TotalAmt0532301
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0517718
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalProgramServiceExpensesAmt0529416
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/ExclusionAmt033
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014583
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0517718
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt0468
IRS990/TravelGrp/TotalAmt0468
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0189409
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0www.seminaryofthenations.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0R N CHAFIN JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine10SEMINARY OF THE NATIONS INC
ReturnHeader/Filer/BusinessNameControlTxt0SEMI
ReturnHeader/Filer/EIN0582326346
ReturnHeader/Filer/PhoneNum04046692070
ReturnHeader/Filer/USAddress/AddressLine102605 BEN HILL ROAD
ReturnHeader/Filer/USAddress/City0EAST POINT
ReturnHeader/Filer/USAddress/State0GA
ReturnHeader/Filer/USAddress/ZIPCode030344
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Tripp Chafin & Company LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101225 Johnson Ferry Rd 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Marietta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode030068
ReturnHeader/PreparerPersonGrp/PhoneNum07705652422
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R N Chafin Jr
ReturnHeader/ReturnTs02014-04-24T13:57:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-10-01
ReturnHeader/TaxPeriodEndDt02014-09-30
ReturnHeader/TaxYr02013

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