Civic Intelligence

The Layman Foundation

990 • Fiscal year 2017 • EIN 62-0535344

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 29, 2018

Organization ProfileN/A

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

0.39x

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

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

Liabilities / Revenue

100th percentile

335.46x

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

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

Net Margin

1st percentile

-886%

Higher net margin than 1% of similar nonprofits.

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

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.

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

Asset Growth

21st percentile

-4.2%

Faster asset growth than 21% of similar nonprofits.

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

Revenue Growth

1st percentile

-88%

Faster revenue growth than 1% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$4,327,493

Down $191,469 (-4.2%) from 2016

Net Assets

Down

$2,630,379

Down $43,941 (-1.6%) from 2016

Liabilities

Down

$1,697,114

Down $147,528 (-8.0%) from 2016

Revenue And Expenses
Liabilities / Revenue100th percentileNet Margin1st percentile

Revenue

Down

$5,059

Down $37,217 (-88%) from 2016

Expenses

Down

$49,893

Down $37,333 (-43%) from 2016

Net Income

Up

-$44,834

Up $116 (+0.3%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

2017

Assets$4,327,493
Liabilities$1,697,114
Net Assets$2,630,379
Open 2017 Filing

Operations Trend

Revenue Growth1st percentile

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

2017

Revenue$5,059
Expenses$49,893
Net Income-$44,834
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 29, 2018
Return Version
2017v2.3
Gross Receipts
$257,143
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,311,120$4,197,139▼ $113,981
Savings and Temporary Cash Investments$183,425$104,509▼ $78,916
Investments in Publicly Traded Securities$22,428$23,757▲ $1,329
Loans From Officers Directors$10,000$10,000→ $0
Prepaid Expenses and Deferred Charges$1,989$2,088▲ $99
Total Assets$4,518,962$4,327,493▼ $191,469
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,706,860$1,615,420▼ $91,440
Accounts Payable and Accrued Expenses$59,538$38,882▼ $20,656
Unsecured Notes Loans Payable$52,394$16,962▼ $35,432
Other Liabilities$15,850$15,850→ $0
Total Liabilities$1,844,642$1,697,114▼ $147,528
Net Assets / Fund Balance
Unrestricted Net Assets$2,674,320$2,630,379▼ $43,941
Total Net Assets Fund Balance$2,674,320$2,630,379▼ $43,941
Total Liabilities and Net Assets / Fund Balance$4,518,962$4,327,493▼ $191,469

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,659,865$1,227,381-
Other Land Buildings$124,171--
Land$1,402,936--
Equipment$10,167$135,687-
Compensation and Service Providers
Top Officer Pay35th percentile

Board Members and Trustees

NameTitle
Steve DickmanPresident
Albert DittesBoard 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
$0
Program Service Revenue
$0
Investment Income
$673
Other Revenue
$4,386
Change in Net Assets
$-44,834
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,893
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$8,736-$8,736
Fees for Services Accounting-$8,385-$8,385
Depreciation Depletion$6,190--$6,190
Interest-$6,000-$6,000
Insurance$2,744$100-$2,844
Office Expenses-$419-$419
Other Expenses$1,653$99-$99
Total Functional Expenses$10,587$39,306$0$49,893
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$10,000$10,000→ $0
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
2018-06-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Herbert Coolidge
Formed
1924
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
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 893”

Raw XML Appendix378 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/SupportedOrgInformationGrp/OtherSupportAmt10
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt10
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt1EA SUTHERLAND EDUCATIONAL ASSOCIATION
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IRS990ScheduleD/EquipmentGrp/BookValueAmt010167
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0135687
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0145854
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IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0124171
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0124171
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015850
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt04197139
IRS990ScheduleD/TotalLiabilityAmt015850
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt010000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
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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 893
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
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IRS990/TotalAssetsEOYAmt04327493
IRS990/TotalAssetsGrp/BOYAmt04518962
IRS990/TotalAssetsGrp/EOYAmt04327493
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt039306
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010587
IRS990/TotalFunctionalExpensesGrp/TotalAmt049893
IRS990/TotalGrossUBIAmt04386
IRS990/TotalLiabilitiesBOYAmt01844642
IRS990/TotalLiabilitiesEOYAmt01697114
IRS990/TotalLiabilitiesGrp/BOYAmt01844642
IRS990/TotalLiabilitiesGrp/EOYAmt01697114
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02674320
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02630379
IRS990/TotalProgramServiceExpensesAmt010587
IRS990/TotalRevenueGrp/ExclusionAmt0673
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05059
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt04386
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04518962
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04327493
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02674320
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02630379
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt052394
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt016962
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HERBERT COOLIDGE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04236434080
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-29
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/AtSubmissionCreationDeviceId00ED18EF8538BBE99782B500BE47E68043586616E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId00ED18EF8538BBE99782B500BE47E68043586616E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt068.169.140.153
ReturnHeader/FilingSecurityInformation/IPDt02018-07-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm007:21:32
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
ReturnHeader/PreparerPersonGrp/PreparationDt02018-07-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L RUHLING CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-07-02T08:21:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,327,493
Liabilities
$1,697,114
Net assets
$2,630,379
Revenue
$5,059
Expenses
$49,893
Net income
-$44,834
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
Peer Organizations

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