Civic Intelligence

Regeneration Ministries Inc

EIN 58-2460346 • 501(c)3 • Talking Rock, GA

Profile

Faith based drug and alcohol rehabilitation ministry

35 Regeneration WayTalking Rock, GA 30175

www.timothyhouse.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.07x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

91st percentile

0.45x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

26th percentile

-15%

Higher net margin than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-21%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

41st percentile

-8.9%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$201,847

Down $55,144 (-21%) from 2022

Liabilities

Up

$215,767

Up $18,603 (+9.4%) from 2022

Net Assets

Down

-$13,920

Down $73,747 (-123%) from 2022

Revenue

Down

$481,835

Down $46,974 (-8.9%) from 2022

Expenses

Up

$555,582

Up $25,046 (+4.7%) from 2022

Net Income

Down

-$73,747

Down $72,020 (-4170%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0-$200KAssets 2010: $212,709Liabilities 2010: $110,356Net Assets 2010: $102,3532010Assets 2011: $210,795Liabilities 2011: $128,184Net Assets 2011: $82,6112011Assets 2012: $211,967Liabilities 2012: $114,964Net Assets 2012: $97,0032012Assets 2013: $231,956Liabilities 2013: $113,805Net Assets 2013: $118,1512013Assets 2014: $214,354Liabilities 2014: $112,551Net Assets 2014: $101,8032014Assets 2015: $317,179Liabilities 2015: $217,347Net Assets 2015: $99,8322015Assets 2016: $331,148Liabilities 2016: $210,361Net Assets 2016: $120,7872016Assets 2017: $353,386Liabilities 2017: $207,435Net Assets 2017: $145,9512017Assets 2018: $415,913Liabilities 2018: $236,586Net Assets 2018: $179,3272018Assets 2019: $470,157Liabilities 2019: $255,834Net Assets 2019: $214,3232019Assets 2020: $271,621Liabilities 2020: $237,483Net Assets 2020: $34,1382020Assets 2021: $260,048Liabilities 2021: $198,494Net Assets 2021: $61,5542021Assets 2022: $256,991Liabilities 2022: $197,164Net Assets 2022: $59,8272022Assets 2023: $201,847Liabilities 2023: $215,767Net Assets 2023: -$13,9202023

Highlighted filing

2023

Assets$201,847
Liabilities$215,767
Net Assets-$13,920

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $317,4582010Expenses 2011: $337,2432011Revenue 2012: $373,758Expenses 2012: $359,366Net Income 2012: $14,3922012Revenue 2013: $468,198Expenses 2013: $447,048Net Income 2013: $21,1502013Revenue 2014: $398,852Expenses 2014: $415,200Net Income 2014: -$16,3482014Revenue 2015: $452,915Expenses 2015: $454,885Net Income 2015: -$1,9702015Revenue 2016: $484,894Expenses 2016: $463,939Net Income 2016: $20,9552016Revenue 2017: $468,356Expenses 2017: $443,192Net Income 2017: $25,1642017Revenue 2018: $511,589Expenses 2018: $478,212Net Income 2018: $33,3772018Revenue 2019: $448,101Expenses 2019: $413,105Net Income 2019: $34,9962019Revenue 2020: $364,813Expenses 2020: $386,554Net Income 2020: -$21,7412020Revenue 2021: $417,974Expenses 2021: $390,558Net Income 2021: $27,4162021Revenue 2022: $528,809Expenses 2022: $530,536Net Income 2022: -$1,7272022Revenue 2023: $481,835Expenses 2023: $555,582Net Income 2023: -$73,7472023

Highlighted filing

2023

Revenue$481,835
Expenses$555,582
Net Income-$73,747

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.02$2.16$0.14$4.82$5.56$0.74
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.57$1.97$0.60$5.29$5.31$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$1.98$0.62$4.18$3.91$0.27
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$2.37$0.34$3.65$3.87$0.22
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$2.56$2.14$4.48$4.13$0.35
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$2.37$1.79$5.12$4.78$0.33
2017Summary only. Only limited summary data is available for this year.$3.53$2.07$1.46$4.68$4.43$0.25
2016Summary only. Only limited summary data is available for this year.$3.31$2.10$1.21$4.85$4.64$0.21
2015Summary only. Only limited summary data is available for this year.$3.17$2.17$1.00$4.53$4.55$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.14$1.13$1.02$3.99$4.15$0.16
2013Detailed filing. Detailed filing data is available for this year.$2.32$1.14$1.18$4.68$4.47$0.21
2012Summary only. Only limited summary data is available for this year.$2.12$1.15$0.97$3.74$3.59$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$1.28$0.83$3.37
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$1.10$1.02$3.17
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$364,813
Mission and Program Overview

Mission

Faith based drug and alcohol rehabilitation ministry

Faith based Drug and Alcohol Rehabilitation Ministry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$433,575$247,300▼ $186,275
Accounts Receivable$32,215--
Cash and Non-Interest-Bearing Accounts$4,367$24,134▲ $19,767
Other Notes and Loans Receivable, Net-$187-
Total Assets$470,157$271,621▼ $198,536
Liabilities
Mortgage Notes Payable Secured by Investment Property$227,429$214,969▼ $12,460
Unsecured Notes Loans Payable$28,405$22,514▼ $5,891
Total Liabilities$255,834$237,483▼ $18,351
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$214,323$34,138▼ $180,185
Total Net Assets Fund Balance$214,323$34,138▼ $180,185
Total Liabilities and Net Assets / Fund Balance$470,157$271,621▼ $198,536

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$150,545$179,999$330,544
Other Land Buildings$19,782$35,289$55,071
Leasehold Improvements$28,303$20,141$48,444
Land$41,167-$41,167
Equipment$7,503$23,549$31,052
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert H TrowellPresidentFT$63,270$63,270

Board Members and Trustees

NameTitle
Jacob A TrowellVice President
Barry HardisonDirector
Herbert HandDirector
Ray BedenfieldDirector
Robert JonesDirector
Wyatt WoodSecretary
Bill DeanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$62,935
Program Service Revenue
$288,163
Investment Income
$0
Other Revenue
$13,715
All Other Contributions
$62,935
Change in Net Assets
$-21,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$307,578
Salaries, Compensation, and Employee Benefits$78,976
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$96,923--$96,923
Current Officers, Directors, Trustees, and Key Employees-$63,270-$63,270
Travel$38,610--$38,610
Depreciation Depletion-$31,657-$31,657
Other Salaries and Wages-$15,706-$15,706
All Other Expenses$12,700$2,072-$14,772
Insurance-$12,751-$12,751
Interest$9,240$2,794-$12,034
Fees for Services Accounting-$9,479-$9,479
Office Expenses-$9,360-$9,360
Other Expenses$8,180$20,323-$8,180
Advertising-$647-$647
Total Functional Expenses$218,495$168,059$0$386,554
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
Yes
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 A, line 2

The president, Robert H. Trowell, and the vice president, Jacob A. Trowell, are father and son.

Form 990, Part VI, Section B, line 11B

The Board is presented the Form 990 for review before it is filed.

Form 990, Part VI, Line 12B:

Any conflicts of interest are presented to the Board at monthly meetings.

Form 990, Part VI, Section B, line 15B

Other Officer or Key Employee Compensation (Part VI, Line 15b) The Board votes to approve the compensation for any Officers.

Form 990, Part VI, Section C, line 19

Governing Documents, etc. available to the Public (Part VI, Line 19) Financial Statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Regeneration Ministries Inc
EIN
58-2460346
Phone
6782535840
Address
35 Regeneration Way, Talking Rock, GA 30175
Doing Business As
Timothy House

Signing Officer

Name
Robert H Trowell
Title
President
Phone
6782535840
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert H Trowell
Formed
1999
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
6
Employees
1
Volunteers
1

Preparer

Firm
Mersereau Lazenby & Rockas LLC
Address
3469 Lawrenceville-Suwanee Rd, Suwanee, GA 30024
Preparer
Lois S Lazenby
Phone
7706146800
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

The Organization did not change either its oversight process or selection process during the tax year.

Raw XML AppendixShowing 400 of 401 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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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0130254
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0587946
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02256626
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearAmt0280651
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus1YearAmt0340930
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus2YearsAmt0359797
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus3YearsAmt0332662
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/CurrentTaxYearMinus4YearsAmt0354640
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt01668680
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0343586
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0448201
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0511589
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0468356
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0484894
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02256626
IRS990ScheduleA/TotalSupportAmt02256626
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150545
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0179999
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0330544
IRS990ScheduleD/EquipmentGrp/BookValueAmt07503
IRS990ScheduleD/EquipmentGrp/DepreciationAmt023549
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt031052
IRS990ScheduleD/LandGrp/BookValueAmt041167
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt041167
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt028303
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt020141
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt048444
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019782
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt035289
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055071
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0247300
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The president, Robert H. Trowell, and the vice president, Jacob A. Trowell, are father and son.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board is presented the Form 990 for review before it is filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Any conflicts of interest are presented to the Board at monthly meetings.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Other Officer or Key Employee Compensation (Part VI, Line 15b) The Board votes to approve the compensation for any Officers.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing Documents, etc. available to the Public (Part VI, Line 19) Financial Statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization did not change either its oversight process or selection process during the tax year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12b:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0470157
IRS990/TotalAssetsEOYAmt0271621
IRS990/TotalAssetsGrp/BOYAmt0470157
IRS990/TotalAssetsGrp/EOYAmt0271621
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt062935
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0168059
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0218495
IRS990/TotalFunctionalExpensesGrp/TotalAmt0386554
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0255834
IRS990/TotalLiabilitiesEOYAmt0237483
IRS990/TotalLiabilitiesGrp/BOYAmt0255834
IRS990/TotalLiabilitiesGrp/EOYAmt0237483
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0214323
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt034138
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0218495
IRS990/TotalProgramServiceRevenueAmt0288163
IRS990/TotalReportableCompFromOrgAmt063270
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0301878
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0364813
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0470157
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0271621
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt038610
IRS990/TravelGrp/TotalAmt038610
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt028405
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt022514
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt035 Regeneration Way
IRS990/USAddress/CityNm0Talking Rock
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030175
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.timothyhouse.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Robert H Trowell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06782535840
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Regeneration Ministries Inc
ReturnHeader/Filer/BusinessNameControlTxt0REGE
ReturnHeader/Filer/EIN0582460346
ReturnHeader/Filer/PhoneNum06782535840
ReturnHeader/Filer/USAddress/AddressLine1Txt035 Regeneration Way
ReturnHeader/Filer/USAddress/CityNm0Talking Rock
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030175
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582115374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mersereau Lazenby & Rockas LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03469 Lawrenceville-Suwanee Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Suwanee
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030024
ReturnHeader/PreparerPersonGrp/PhoneNum07706146800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lois S Lazenby
ReturnHeader/ReturnTs02021-11-15T20:31:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Robert
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Trowell
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31

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