Civic Intelligence

The Layman Foundation

990 • Fiscal year 2021 • EIN 62-0535344

Jan 01, 2021 to Dec 31, 2021 • Filed on Sep 22, 2022

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

34th percentile

0.02x

Higher debt load relative to assets than 34% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

48th percentile

0.08x

Higher debt load relative to revenue than 48% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

27th percentile

0.7%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

2nd percentile

-42%

Faster asset growth than 2% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

96th percentile

297%

Faster revenue growth than 96% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets34th percentile

Assets

Down

$2,463,873

Down $1,783,859 (-42%) from 2020

Net Assets

Up

$2,422,736

Up $5,297 (+0.2%) from 2020

Liabilities

Down

$41,137

Down $1,789,156 (-98%) from 2020

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin27th percentile

Revenue

Up

$526,795

Up $394,193 (+297%) from 2020

Expenses

Up

$522,999

Up $370,813 (+244%) from 2020

Net Income

Up

$3,796

Up $23,380 (+119%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth2nd 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

2021

Assets$2,463,873
Liabilities$41,137
Net Assets$2,422,736
Open 2021 Filing

Operations Trend

Revenue Growth96th 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

2021

Revenue$526,795
Expenses$522,999
Net Income$3,796
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Sep 22, 2022
Return Version
2021v4.0
Gross Receipts
$2,626,515
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,004,628$1,990,628▼ $2,014,000
Savings and Temporary Cash Investments$211,932$455,502▲ $243,570
Investments in Publicly Traded Securities$25,562$17,079▼ $8,483
Loans From Officers Directors$10,000--
Prepaid Expenses and Deferred Charges$610$664▲ $54
Total Assets$4,247,732$2,463,873▼ $1,783,859
Other Assets Total$5,000--
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,501,397--
Unsecured Notes Loans Payable$221,308--
Other Liabilities$44,349$21,837▼ $22,512
Accounts Payable and Accrued Expenses$53,239$19,300▼ $33,939
Total Liabilities$1,830,293$41,137▼ $1,789,156
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,417,439$2,422,736▲ $5,297
Total Net Assets Fund Balance$2,417,439$2,422,736▲ $5,297
Total Liabilities and Net Assets / Fund Balance$4,247,732$2,463,873▼ $1,783,859

Asset Categories

AssetBook ValueDepreciationBasis
Land$1,366,138-$1,366,138
Buildings$500,319$535,374$1,035,693
Other Land Buildings$124,171-$124,171
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Steve DickmanPresident
Albert DittesBoard Member
Charlene RodmanBoard Member
Jesse ZwickerBoard Member
Robert D ZollingerBoard Member
Wanda SarrBoard Member
Ron OxentenkoSecretary/tr
Chester ClarkVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$150,000
Program Service Revenue
$0
Investment Income
$445,669
Other Revenue
$-68,874
All Other Contributions
$150,000
Change in Net Assets
$3,796
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$450,001
Other Expenses$72,998
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$450,001--$450,001
Fees for Services Accounting-$9,927-$9,927
Insurance-$6,835-$6,835
Depreciation Depletion$5,633--$5,633
Interest-$4,400-$4,400
Other Expenses$1,897$1,667-$1,667
All Other Expenses-$1,165-$1,165
Office Expenses-$550-$550
Fees for Services Legal-$21-$21
Total Functional Expenses$457,531$65,468$0$522,999
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fletcher AcademyFletcher, NC3Operating/capital$300,000
Fletcher AcademyFletcher, NC3Scholarship Funds$56,813
Weimar AcademyColfax, CA3Scholarship Funds$18,707
Rural Life Foundation Dba HarbertSavannah, TN3Scholarship Funds$14,550
Heritage AcademyMonterey, TN3Scholarship Funds$13,510
Laurelbrook Sanitarium & SchoolDayton, TN3Scholarship Funds$11,778
Oklahoma AcademyHarrah, OK3Scholarship Funds$9,700
Ouachita Hills AcademyAmity, AR3Scholarship Funds$7,968
Jefferson Christian AcademyJefferson, TX3Scholarship Funds$6,582
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--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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
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
Ron Oxentenko
Title
Secretary/treasurer
Phone
4236434080
Signed
2022-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Oxentenko
Formed
1924
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
0

Preparer

Firm
Ruhling & Associates Cpas
Address
6131 SHALLOWFORD ROAD SUITE 101, CHATTANOOGA, TN 37421
Preparer
David L Ruhling CPA
Phone
4238928380
Raw XML AppendixShowing 400 of 527 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/Form990ScheduleAPartVIGrp/ExplanationTxt0DAYSTAR ADVENTIST ACADEMY 23-7119022 2 3,118 0 HARTLAND DAY ACADEMY 54-1257935 2 3,118 0 JEFFERSON CHRISTIAN ACADEMY 33-1059880 2 6,582 0 OKLAHOMA ACADEMY 93-6042986 2 9,700 0 OUACHITA HILLS ACADEMY 71-0671050 2 7,968 0 WEIMAR ACADEMY 94-2423430 2 18,707 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE 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 I, LINE 11H
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 1
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IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt30
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt40
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt50
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt60
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt70
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt80
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt90
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt100
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt63118
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt6HARTLAND DAY ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt7JEFFERSON CHRISTIAN ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt8OKLAHOMA ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt9OUACHITA HILLS ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt10WEIMAR ACADEMY
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt6HARTLAND DAY ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt7JEFFERSON CHRISTIAN ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt8OKLAHOMA ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt9OUACHITA HILLS ACADEMY
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine2Txt10WEIMAR ACADEMY
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IRS990ScheduleA/SupportingOrgType2Ind0X
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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
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0535374
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01035693
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt021837
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01366138
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0124171
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7SCHOLARSHIP FUNDS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8OPERATING/CAPITAL
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1LAURELBROOK SANITARIUM & SCHOOL
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2RURAL LIFE FOUNDATION DBA HARBERT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3HERITAGE ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4JEFFERSON CHRISTIAN ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5OKLAHOMA ACADEMY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6OUACHITA HILLS ACADEMY

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,463,873
Liabilities
$41,137
Net assets
$2,422,736
Revenue
$526,795
Expenses
$522,999
Net income
$3,796
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

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $1M-$5M nonprofits