Civic Intelligence

The Layman Foundation

990 • Fiscal year 2016 • EIN 62-0535344

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 27, 2017

Refreshing map…

6131 Shallowford Road Suite 101Chattanooga, TN 37421

(423) 643-4080

Siviq Scores

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

Liabilities / Assets

75th percentile

0.41x

Higher debt load relative to assets than 75% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

100th percentile

43.63x

Higher debt load relative to revenue than 100% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

3rd percentile

-106%

Higher net margin than 3% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

27th percentile

-3.5%

Faster asset growth than 27% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

18th percentile

-16%

Faster revenue growth than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$4,518,962

Down $162,628 (-3.5%) from 2015

Net Assets

Down

$2,674,320

Down $44,758 (-1.6%) from 2015

Liabilities

Down

$1,844,642

Down $117,870 (-6.0%) from 2015

Revenue

Down

$42,276

Down $7,970 (-16%) from 2015

Expenses

Down

$87,226

Down $30,674 (-26%) from 2015

Net Income

Up

-$44,950

Up $22,704 (+34%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $5,409,175Liabilities 2010: $2,112,062Net Assets 2010: $3,297,1132010Assets 2011: $5,354,273Liabilities 2011: $2,356,698Net Assets 2011: $2,997,5752011Assets 2012: $5,152,900Liabilities 2012: $2,403,198Net Assets 2012: $2,749,7022012Assets 2013: $4,922,651Liabilities 2013: $2,138,012Net Assets 2013: $2,784,6392013Assets 2014: $4,829,570Liabilities 2014: $2,041,040Net Assets 2014: $2,788,5302014Assets 2015: $4,681,590Liabilities 2015: $1,962,512Net Assets 2015: $2,719,0782015Assets 2016: $4,518,962Liabilities 2016: $1,844,642Net Assets 2016: $2,674,3202016Assets 2017: $4,327,493Liabilities 2017: $1,697,114Net Assets 2017: $2,630,3792017Assets 2018: $4,349,533Liabilities 2018: $1,829,516Net Assets 2018: $2,520,0172018Assets 2019: $4,229,448Liabilities 2019: $1,792,661Net Assets 2019: $2,436,7872019Assets 2020: $4,247,732Liabilities 2020: $1,830,293Net Assets 2020: $2,417,4392020Assets 2021: $2,463,873Liabilities 2021: $41,137Net Assets 2021: $2,422,7362021Assets 2022: $2,480,804Liabilities 2022: $23,588Net Assets 2022: $2,457,2162022Assets 2023: $2,402,748Liabilities 2023: $15,752Net Assets 2023: $2,386,9962023Assets 2024: $2,461,080Liabilities 2024: $20,771Net Assets 2024: $2,440,3092024

Highlighted filing

2016

Assets$4,518,962
Liabilities$1,844,642
Net Assets$2,674,320

Operations Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MRevenue 2010: $23,509Expenses 2010: $2,559,804Net Income 2010: -$2,536,2952010Revenue 2011: -$34,129Expenses 2011: $262,274Net Income 2011: -$296,4032011Revenue 2012: $37,741Expenses 2012: $170,861Net Income 2012: -$133,1202012Revenue 2013: $106,073Expenses 2013: $90,762Net Income 2013: $15,3112013Revenue 2014: $74,196Expenses 2014: $71,360Net Income 2014: $2,8362014Revenue 2015: $50,246Expenses 2015: $117,900Net Income 2015: -$67,6542015Revenue 2016: $42,276Expenses 2016: $87,226Net Income 2016: -$44,9502016Revenue 2017: $5,059Expenses 2017: $49,893Net Income 2017: -$44,8342017Revenue 2018: $23,546Expenses 2018: $132,380Net Income 2018: -$108,8342018Revenue 2019: -$34,711Expenses 2019: $50,067Net Income 2019: -$84,7782019Revenue 2020: $132,602Expenses 2020: $152,186Net Income 2020: -$19,5842020Revenue 2021: $526,795Expenses 2021: $522,999Net Income 2021: $3,7962021Revenue 2022: $429,563Expenses 2022: $393,598Net Income 2022: $35,9652022Revenue 2023: $303,253Expenses 2023: $374,476Net Income 2023: -$71,2232023Revenue 2024: $603,256Expenses 2024: $550,666Net Income 2024: $52,5902024

Highlighted filing

2016

Revenue$42,276
Expenses$87,226
Net Income-$44,950
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 27, 2017
Return Version
2016v3.0
Gross Receipts
$287,935
Mission and Program Overview

Mission

Promote/support christian education with work study/agricultural emphasis.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,399,384$4,311,120▼ $88,264
Savings and Temporary Cash Investments$214,970$183,425▼ $31,545
Other Notes and Loans Receivable, Net$37,516--
Investments in Publicly Traded Securities$27,808$22,428▼ $5,380
Loans From Officers Directors$16,000$10,000▼ $6,000
Prepaid Expenses and Deferred Charges$1,912$1,989▲ $77
Total Assets$4,681,590$4,518,962▼ $162,628
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,798,086$1,706,860▼ $91,226
Accounts Payable and Accrued Expenses$61,345$59,538▼ $1,807
Unsecured Notes Loans Payable$71,231$52,394▼ $18,837
Other Liabilities$15,850$15,850→ $0
Total Liabilities$1,962,512$1,844,642▼ $117,870
Net Assets / Fund Balance
Unrestricted Net Assets$2,719,078$2,674,320▼ $44,758
Total Net Assets Fund Balance$2,719,078$2,674,320▼ $44,758
Total Liabilities and Net Assets / Fund Balance$4,681,590$4,518,962▼ $162,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,783,788$1,098,860-
Other Land Buildings$124,171--
Land$1,402,936--
Equipment$225$135,130-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Steve DickmanPresident
Albert DittesBoard Member
Ann GoodgeBoard Member
Charlene RodmanBoard Member
Craig HardingBoard Member
Robert D ZollingerBoard Member
Wanda SarrBoard Member
Ron OxentenkoSecretary
Herbert CoolidgeTreasurer
Chester ClarkVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$8,162
Program Service Revenue
$0
Investment Income
$14,813
Other Revenue
$19,301
All Other Contributions
$8,162
Change in Net Assets
$-44,950
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,347
Grants and Similar Amounts Paid$37,879
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$37,879--$37,879
Fees for Services Accounting-$9,409-$9,409
Interest-$6,000-$6,000
Depreciation Depletion-$5,840-$5,840
Insurance$2,698--$2,698
Fees for Services Legal-$1,095-$1,095
Office Expenses-$673-$673
Other Expenses$1,575$325-$325
Total Functional Expenses$42,152$45,074$0$87,226
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Miracle Meadows SchoolSalem, WV3Pay Down Debt$37,879
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$16,000$10,000▼ $6,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits$15,850
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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, Page 6, Part VI, Line 11B

Officer's review 990 prior to signing and mailing in to irs.

Form 990, Page 6, Part VI, Line 19

Financial statements and form 990 are available to the public upon request. They are kept at both the cpa's office as well as the organization's office and are distributed to board members as well as the public when requested.

Filing and Contact Details

Filer

Filer Name
The Layman Foundation
EIN
62-0535344
Phone
4236434080
Address
6131 SHALLOWFORD ROAD SUITE 101, CHATTANOOGA, TN 37421

Signing Officer

Name
Herbert Coolidge
Title
Treasurer
Phone
4236434080
Signed
2017-10-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Herbert Coolidge
Formed
1924
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
Employees
0

Preparer

Firm
Ruhling & Associates Cpas
Address
6131 SHALLOWFORD ROAD SUITE 101, CHATTANOOGA, TN 37421
Preparer
David L Ruhling CPA
Phone
4238928380
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized gains/loss 192

Raw XML AppendixShowing 400 of 408 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt061345
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt059538
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS.
IRS990/AllOtherContributionsAmt08162
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID RUHLING CPA
IRS990/BooksInCareOfDetail/PhoneNum04238928380
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06131 SHALLOWFORD RD 101
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHATTANOOGA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037421
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt08162
IRS990/CYGrantsAndSimilarPaidAmt037879
IRS990/CYInvestmentIncomeAmt014813
IRS990/CYOtherExpensesAmt049347
IRS990/CYOtherRevenueAmt019301
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-44950
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt087226
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt042276
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt05840
IRS990/DepreciationDepletionGrp/TotalAmt05840
IRS990/Desc0SECONDARY EDUCATION--US-FUNDED VARIOUS CAPITAL PROJECTS, DEBT REDUCTION, OPERATING NEEDS, AND OTHER ASSISTANCE TO PROMOTE/SUPPORT CHRISTIAN EDUCATION.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt042152
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09409
IRS990/FeesForServicesAccountingGrp/TotalAmt09409
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01095
IRS990/FeesForServicesLegalGrp/TotalAmt01095
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/PersonNm0ROBERT D ZOLLINGER
IRS990/Form990PartVIISectionAGrp/PersonNm1HERBERT COOLIDGE
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVE DICKMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3ANN GOODGE
IRS990/Form990PartVIISectionAGrp/PersonNm4CHESTER CLARK
IRS990/Form990PartVIISectionAGrp/PersonNm5RON OXENTENKO
IRS990/Form990PartVIISectionAGrp/PersonNm6ALBERT DITTES
IRS990/Form990PartVIISectionAGrp/PersonNm7CHARLENE RODMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8WANDA SARR
IRS990/Form990PartVIISectionAGrp/PersonNm9CRAIG HARDING
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01924
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt013214
IRS990/GainOrLossGrp/SecuritiesAmt01012
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GrantAmt037879
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt037879
IRS990/GrantsToDomesticOrgsGrp/TotalAmt037879
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt015000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07214
IRS990/GrossReceiptsAmt0287935
IRS990/GrossRentsGrp/RealAmt0256693
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt02698
IRS990/InsuranceGrp/TotalAmt02698
IRS990/InterestGrp/ManagementAndGeneralAmt06000
IRS990/InterestGrp/TotalAmt06000
IRS990/InvestmentIncomeGrp/ExclusionAmt0587
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0587
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt027808
IRS990/InvestmentsPubTradedSecGrp/EOYAmt022428
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01233990
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04399384
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04311120
IRS990/LandBldgEquipCostOrOtherBssAmt05545110
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt01786
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06202
IRS990/LessRentalExpensesGrp/RealAmt0237671
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt016000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt010000
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROMOTE/SUPPORT CHRISTIAN EDUCATION WITH WORK STUDY/AGRICULTURAL EMPHASIS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt01798086
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt01706860
IRS990/NetAssetsOrFundBalancesBOYAmt02719078
IRS990/NetAssetsOrFundBalancesEOYAmt02674320
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt014226
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014226
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt019022
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt019022
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0673
IRS990/OfficeExpensesGrp/TotalAmt0673
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0192
IRS990/OtherExpensesGrp/Desc0PROPERTY TAXES
IRS990/OtherExpensesGrp/Desc1BANK FEES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020782
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1950
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2325
IRS990/OtherExpensesGrp/ProgramServicesAmt01575
IRS990/OtherExpensesGrp/TotalAmt022357
IRS990/OtherExpensesGrp/TotalAmt1950
IRS990/OtherExpensesGrp/TotalAmt2325
IRS990/OtherLiabilitiesGrp/BOYAmt015850
IRS990/OtherLiabilitiesGrp/EOYAmt015850
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0279
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0279
IRS990/OtherRevenueTotalAmt0279
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt037516
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01912
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01989
IRS990/PrincipalOfficerNm0HERBERT COOLIDGE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt057755
IRS990/PYInvestmentIncomeAmt041864
IRS990/PYOtherExpensesAmt060145
IRS990/PYOtherRevenueAmt08382
IRS990/PYRevenuesLessExpensesAmt0-67654
IRS990/PYTotalExpensesAmt0117900
IRS990/PYTotalRevenueAmt050246
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-44950
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt019022
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0214970
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0183425
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE RELATIONSHIP IS ONE THAT IS HISTORIC AND CONTINUING. THIS ENTITY OWNS TITLE TO SEVERAL PIECES OF PROPERTY THAT HAVE SECONDARY EDUCATION CAMPUSES OPERATED BY SEPARATE NON-PROFIT ORGANIZATIONS. MANY OF THE BOARD MEMBERS OF THIS ORGANIZATION ARE ON THE BOARD OF THE SEPARATE ORGANIZATIONS AND HAVE INFLUENCE OVER THEM BY VIRTUE OF OWNING THE LAND AND BEING ON THEIR BOARD.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION A, LINE 1
IRS990ScheduleA/MajorityDirTrstSupportedOrgInd0true
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0550687742
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt037879
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0MIRACLE MEADOWS SCHOOL
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt0MIRACLE MEADOWS SCHOOL
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt037879
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt02783788
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01098860
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03882648
IRS990ScheduleD/EquipmentGrp/BookValueAmt0225
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0135130
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0135355
IRS990ScheduleD/LandGrp/BookValueAmt01402936
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01402936
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0124171
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0124171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015850
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04311120
IRS990ScheduleD/TotalLiabilityAmt015850
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt037879
IRS990ScheduleI/RecipientTable/IRCSectionDesc03
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PAY DOWN DEBT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MIRACLE MEADOWS SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0550687742
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt099 MIRACLE MEADOWS DRIVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SALEM
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0WV
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd026426
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0ROBERT ZOLLINGER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0BOARD MEMBER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt010000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OFFICER'S REVIEW 990 PRIOR TO SIGNING AND MAILING IN TO IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS AND FORM 990 ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THEY ARE KEPT AT BOTH THE CPA'S OFFICE AS WELL AS THE ORGANIZATION'S OFFICE AND ARE DISTRIBUTED TO BOARD MEMBERS AS WELL AS THE PUBLIC WHEN REQUESTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAINS/LOSS 192
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04681590
IRS990/TotalAssetsEOYAmt04518962
IRS990/TotalAssetsGrp/BOYAmt04681590
IRS990/TotalAssetsGrp/EOYAmt04518962
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt08162
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045074
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042152
IRS990/TotalFunctionalExpensesGrp/TotalAmt087226
IRS990/TotalGrossUBIAmt019022
IRS990/TotalLiabilitiesBOYAmt01962512
IRS990/TotalLiabilitiesEOYAmt01844642
IRS990/TotalLiabilitiesGrp/BOYAmt01962512
IRS990/TotalLiabilitiesGrp/EOYAmt01844642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02719078
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02674320
IRS990/TotalProgramServiceExpensesAmt042152
IRS990/TotalRevenueGrp/ExclusionAmt014813
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0279
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt042276
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt019022
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04681590
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04518962
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02719078
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02674320
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt071231
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt052394
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HERBERT COOLIDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04236434080
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LAYMAN FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0LAYM
ReturnHeader/Filer/EIN0620535344
ReturnHeader/Filer/PhoneNum04236434080
ReturnHeader/Filer/USAddress/AddressLine1Txt06131 SHALLOWFORD ROAD SUITE 101
ReturnHeader/Filer/USAddress/CityNm0CHATTANOOGA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037421
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId01A203601A9A45B0A568AE28640AEC384CEF421AA
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EE28645E6D02917D88BC61F5D6F80465C6A79237
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621578786
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUHLING & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06131 SHALLOWFORD ROAD SUITE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037421
ReturnHeader/PreparerPersonGrp/PhoneNum04238928380

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.02$2.44$0.60$0.55$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.02$2.39$0.30$0.37$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.48$0.02$2.46$0.43$0.39$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.46$0.04$2.42$0.53$0.52$0.00
2020Detailed filing. Detailed filing data is available for this year.$4.25$1.83$2.42$0.13$0.15$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.23$1.79$2.44$0.03$0.05$0.08
2018Detailed filing. Detailed filing data is available for this year.$4.35$1.83$2.52$0.02$0.13$0.11
2017Detailed filing. Detailed filing data is available for this year.$4.33$1.70$2.63$0.01$0.05$0.04
2016Detailed filing. Detailed filing data is available for this year.$4.52$1.84$2.67$0.04$0.09$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.68$1.96$2.72$0.05$0.12$0.07
2014Summary only. Only limited summary data is available for this year.$4.83$2.04$2.79$0.07$0.07$0.00
2013Summary only. Only limited summary data is available for this year.$4.92$2.14$2.78$0.11$0.09$0.02
2012Summary only. Only limited summary data is available for this year.$5.15$2.40$2.75$0.04$0.17$0.13
2011Summary only. Only limited summary data is available for this year.$5.35$2.36$3.00$0.03$0.26$0.30
2010Summary only. Only limited summary data is available for this year.$5.41$2.11$3.30$0.02$2.56$2.54