Civic Intelligence

Scripture Memory Mountain Mission Inc.

990 • Fiscal year 2017 • EIN 61-6034476

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 19, 2018

PO Box 129Emmalena, KY 41740

(606) 251-3231

Siviq Scores

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

Liabilities / Assets

21st percentile

0.00x

Higher debt load relative to assets than 21% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

11th percentile

-26%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

54th percentile

$70,954

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

18th percentile

-5.6%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$3,090,478

Down $182,029 (-5.6%) from 2016

Net Assets

Down

$3,077,205

Down $189,257 (-5.8%) from 2016

Liabilities

Up

$13,273

Up $7,228 (+120%) from 2016

Revenue

Down

$998,497

Down $137,746 (-12%) from 2016

Expenses

Up

$1,260,347

Up $61,821 (+5.2%) from 2016

Net Income

Down

-$261,850

Down $199,567 (-320%) from 2016

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,416,486Liabilities 2011: $6,945Net Assets 2011: $2,409,5412011Assets 2012: $3,002,355Liabilities 2012: $11,679Net Assets 2012: $2,990,6762012Assets 2013: $3,203,943Liabilities 2013: $3,860Net Assets 2013: $3,200,0832013Assets 2014: $3,556,529Liabilities 2014: $6,133Net Assets 2014: $3,550,3962014Assets 2015: $3,329,552Liabilities 2015: $11,784Net Assets 2015: $3,317,7682015Assets 2016: $3,272,507Liabilities 2016: $6,045Net Assets 2016: $3,266,4622016Assets 2017: $3,090,478Liabilities 2017: $13,273Net Assets 2017: $3,077,2052017Assets 2018: $2,826,658Liabilities 2018: $6,742Net Assets 2018: $2,819,9162018Assets 2019: $2,948,811Liabilities 2019: $13,496Net Assets 2019: $2,935,3152019Assets 2020: $2,977,004Liabilities 2020: $86,809Net Assets 2020: $2,890,1952020Assets 2021: $3,230,175Liabilities 2021: $11,488Net Assets 2021: $3,218,6872021Assets 2022: $3,200,368Liabilities 2022: $30,411Net Assets 2022: $3,169,9572022Assets 2023: $3,062,291Liabilities 2023: $29,328Net Assets 2023: $3,032,9632023Assets 2024: $3,092,377Liabilities 2024: $24,154Net Assets 2024: $3,068,2232024

Highlighted filing

2017

Assets$3,090,478
Liabilities$13,273
Net Assets$3,077,205

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,097,073Expenses 2011: $1,158,726Net Income 2011: -$61,6532011Revenue 2012: $1,675,837Expenses 2012: $1,121,623Net Income 2012: $554,2142012Revenue 2013: $1,215,301Expenses 2013: $1,157,064Net Income 2013: $58,2372013Revenue 2014: $1,589,355Expenses 2014: $1,234,706Net Income 2014: $354,6492014Revenue 2015: $1,134,093Expenses 2015: $1,233,873Net Income 2015: -$99,7802015Revenue 2016: $1,136,243Expenses 2016: $1,198,526Net Income 2016: -$62,2832016Revenue 2017: $998,497Expenses 2017: $1,260,347Net Income 2017: -$261,8502017Revenue 2018: $1,007,675Expenses 2018: $1,140,217Net Income 2018: -$132,5422018Revenue 2019: $1,127,104Expenses 2019: $1,144,417Net Income 2019: -$17,3132019Revenue 2020: $882,218Expenses 2020: $1,033,948Net Income 2020: -$151,7302020Revenue 2021: $1,644,745Expenses 2021: $1,378,713Net Income 2021: $266,0322021Revenue 2022: $1,727,204Expenses 2022: $1,588,163Net Income 2022: $139,0412022Revenue 2023: $1,663,965Expenses 2023: $1,889,194Net Income 2023: -$225,2292023Revenue 2024: $1,705,297Expenses 2024: $1,761,699Net Income 2024: -$56,4022024

Highlighted filing

2017

Revenue$998,497
Expenses$1,260,347
Net Income-$261,850
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 19, 2018
Return Version
2017v2.2
Gross Receipts
$1,226,756
Mission and Program Overview

Mission

Evangelism & christian training

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,859,772$1,786,353▼ $73,419
Investments in Publicly Traded Securities$999,975$969,817▼ $30,158
Cash and Non-Interest-Bearing Accounts$384,379$308,856▼ $75,523
Prepaid Expenses and Deferred Charges$11,038$15,185▲ $4,147
Inventories for Sale or Use$17,343$10,267▼ $7,076
Total Assets$3,272,507$3,090,478▼ $182,029
Liabilities
Accounts Payable and Accrued Expenses$6,045$13,273▲ $7,228
Total Liabilities$6,045$13,273▲ $7,228
Net Assets / Fund Balance
Unrestricted Net Assets$3,266,462$3,077,205▼ $189,257
Total Net Assets Fund Balance$3,266,462$3,077,205▼ $189,257
Total Liabilities and Net Assets / Fund Balance$3,272,507$3,090,478▼ $182,029

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,172,765$1,388,418$2,561,183
Equipment$74,220$382,048$456,268
Leasehold Improvements$87,119$254,611$341,730
Land$333,400-$333,400
Other Land Buildings$118,849$102,151$221,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Richard FranklinBoard MemberFT$70,954$70,954
Timothy MoushonBoard MemberFT$46,595$46,595
Lawrence TonerInterim DirectorFT$35,356$35,356
Clark HendersonSecretaryFT$35,325$35,325
Mark ClarkBoard MemberFT$16,147$16,147
Josh FeltnerBoard MemberFT$10,484$10,484
John NewellBoard MemberFT$7,134$7,134
Revenue and Support

Revenue Composition

Contributions and Grants
$840,861
Program Service Revenue
$76,103
Investment Income
$80,722
Other Revenue
$811
All Other Contributions
$840,861
Change in Net Assets
$-261,850

Audited Revenue Reconciliation

Revenue per Audited Statements
$998,497
Revenue Not Reported on Form 990
$72,593
Total Revenue per Audited Statements
$1,071,090
Total Revenue per Form 990
$998,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$800,620
Other Expenses$459,727
Total Fundraising Expense$25,277
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$502,694$38,305$14,157$555,156
Current Officers, Directors, Trustees, and Key Employees$142,322$9,488$6,326$158,136
Depreciation Depletion$99,534$17,565-$117,099
Other Expenses$104,195$2,058$2,059$104,195
Pension Plan Contributions$71,293$5,545$2,376$79,214
Occupancy$45,688$7,811$116$53,615
Insurance$31,717$5,597-$37,314
Fees for Services Other-$27,067-$27,067
Fees for Service Investment Mgmnt Fees-$9,921-$9,921
Other Employee Benefits$7,303$568$243$8,114
Fees for Services Accounting-$3,475-$3,475
Total Functional Expenses$1,102,333$132,737$25,277$1,260,347

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,260,347
Total Expenses per Audited Statements$1,260,347
Total Expenses per Form 990$1,260,347
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
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
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 governing body review Part VI line 11

After review by the office manager the 990 is reviewed and approved by the board before it is submitted to the irs.

Governing documents etc available to public Part VI line 19

Documents are available to be reviewed upon request at the business office of scripture memory mountain mission.

Filing and Contact Details

Filer

Filer Name
Scripture Memory Mountain Mission
EIN
61-6034476
Address
PO BOX 129, Emmalena, KY 41740

Signing Officer

Name
Lawrence Toner
Title
Interim Directo
Phone
6062513231
Signed
2018-06-19
Discuss with paid preparer
Yes

Organization Details

Formed
1946
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
7
Employees
18

Preparer

Firm
Chris Gooch CPA
Address
PO BOX 1536, Hazard, KY 41702
Preparer
Chris Gooch
Phone
6064365700
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0994557
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01408914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01056178
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05226342
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt023658
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt024517
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt027808
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt050718
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt034809
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0161510
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt01350
IRS990ScheduleA/OtherIncome170Grp/TotalAmt01350
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IRS990ScheduleA/PublicSupportPY170Pct00.90290
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01388418
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02561183
IRS990ScheduleD/EquipmentGrp/BookValueAmt074220
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0382048
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0456268
IRS990ScheduleD/ExpensesSubtotalAmt01260347
IRS990ScheduleD/LandGrp/BookValueAmt0333400
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0333400
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt087119
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0254611
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0341730
IRS990ScheduleD/NetUnrealizedGainsInvstAmt072593
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0118849
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0102151
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0221000
IRS990ScheduleD/RevenueNotReportedAmt072593
IRS990ScheduleD/RevenueSubtotalAmt0998497
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01786353
IRS990ScheduleD/TotalExpensesPerForm990Amt01260347
IRS990ScheduleD/TotalRevenuePerForm990Amt0998497
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01071090
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01260347
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AFTER REVIEW BY THE OFFICE MANAGER THE 990 IS REVIEWED AND APPROVED BY THE BOARD BEFORE IT IS SUBMITTED TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE TO BE REVIEWED UPON REQUEST AT THE BUSINESS OFFICE OF SCRIPTURE MEMORY MOUNTAIN MISSION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03272507
IRS990/TotalAssetsEOYAmt03090478
IRS990/TotalAssetsGrp/BOYAmt03272507
IRS990/TotalAssetsGrp/EOYAmt03090478
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IRS990/TotalContributionsAmt0840861
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt025277
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0132737
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01102333
IRS990/TotalFunctionalExpensesGrp/TotalAmt01260347
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06045
IRS990/TotalLiabilitiesEOYAmt013273
IRS990/TotalLiabilitiesGrp/BOYAmt06045
IRS990/TotalLiabilitiesGrp/EOYAmt013273
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03266462
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03077205
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01102333
IRS990/TotalProgramServiceRevenueAmt076103
IRS990/TotalReportableCompFromOrgAmt0221995
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0157636
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0998497
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03272507
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03090478
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03266462
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03077205
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAWRENCE TONER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0INTERIM DIRECTO
ReturnHeader/BusinessOfficerGrp/PhoneNum06062513231
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCRIPTURE MEMORY MOUNTAIN MISSION
ReturnHeader/Filer/BusinessNameControlTxt0SCRI
ReturnHeader/Filer/EIN0616034476
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 129
ReturnHeader/Filer/USAddress/CityNm0Emmalena
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041740
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E79E4D18E65E7ED59DCF3E4C15E2D0419CA8FC2D
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E79E4D18E65E7ED59DCF3E4C15E2D0419CA8FC2D
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06120282018186rt2t3va
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02018-07-05
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0139.55.40.144
ReturnHeader/FilingSecurityInformation/IPDt02018-07-05
ReturnHeader/FilingSecurityInformation/IPTm014:16:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311534250
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Chris Gooch CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1536
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Hazard
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041702
ReturnHeader/PreparerPersonGrp/PhoneNum06064365700
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Chris Gooch
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-06-19T14:22:50-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.09$0.02$3.07$1.71$1.76$0.06
2023Detailed filing. Detailed filing data is available for this year.$3.06$0.03$3.03$1.66$1.89$0.23
2022Detailed filing. Detailed filing data is available for this year.$3.20$0.03$3.17$1.73$1.59$0.14
2021Detailed filing. Detailed filing data is available for this year.$3.23$0.01$3.22$1.64$1.38$0.27
2020Detailed filing. Detailed filing data is available for this year.$2.98$0.09$2.89$0.88$1.03$0.15
2019Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.94$1.13$1.14$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.83$0.01$2.82$1.01$1.14$0.13
2017Detailed filing. Detailed filing data is available for this year.$3.09$0.01$3.08$1.00$1.26$0.26
2016Detailed filing. Detailed filing data is available for this year.$3.27$0.01$3.27$1.14$1.20$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.33$0.01$3.32$1.13$1.23$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.56$0.01$3.55$1.59$1.23$0.35
2013Detailed filing. Detailed filing data is available for this year.$3.20$0.00$3.20$1.22$1.16$0.06
2012Summary only. Only limited summary data is available for this year.$3.00$0.01$2.99$1.68$1.12$0.55
2011Summary only. Only limited summary data is available for this year.$2.42$0.01$2.41$1.10$1.16$0.06