Civic Intelligence

Greene County Skills Inc.

990 • Fiscal year 2017 • EIN 62-0908394

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 19, 2018

130 Bob Smith BlvdGreeneville, TN 37743

(423) 798-7144

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.29x

Higher debt load relative to assets than 62% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

42nd percentile

0.12x

Higher debt load relative to revenue than 42% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

28th percentile

-2.8%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

41st percentile

$102,248

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

12th percentile

-6.9%

Faster asset growth than 12% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

23rd percentile

-5.5%

Faster revenue growth than 23% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$2,892,233

Down $214,906 (-6.9%) from 2016

Net Assets

Down

$2,055,152

Down $198,027 (-8.8%) from 2016

Liabilities

Down

$837,081

Down $16,879 (-2.0%) from 2016

Revenue

Down

$7,000,394

Down $405,611 (-5.5%) from 2016

Expenses

Down

$7,198,421

Down $296,878 (-4.0%) from 2016

Net Income

Down

-$198,027

Down $108,733 (-122%) from 2016

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 2011: $3,728,260Liabilities 2011: $1,256,377Net Assets 2011: $2,471,8832011Assets 2012: $3,617,820Liabilities 2012: $1,188,887Net Assets 2012: $2,428,9332012Assets 2013: $3,516,596Liabilities 2013: $1,134,571Net Assets 2013: $2,382,0252013Assets 2014: $3,519,630Liabilities 2014: $1,022,743Net Assets 2014: $2,496,8872014Assets 2015: $3,336,541Liabilities 2015: $994,068Net Assets 2015: $2,342,4732015Assets 2016: $3,107,139Liabilities 2016: $853,960Net Assets 2016: $2,253,1792016Assets 2017: $2,892,233Liabilities 2017: $837,081Net Assets 2017: $2,055,1522017Assets 2018: $2,889,813Liabilities 2018: $919,244Net Assets 2018: $1,970,5692018Assets 2019: $2,963,998Liabilities 2019: $865,936Net Assets 2019: $2,098,0622019Assets 2020: $3,733,768Liabilities 2020: $1,803,799Net Assets 2020: $1,929,9692020Assets 2021: $3,498,034Liabilities 2021: $412,234Net Assets 2021: $3,085,8002021Assets 2022: $3,977,563Liabilities 2022: $439,196Net Assets 2022: $3,538,3672022Assets 2023: $4,376,536Liabilities 2023: $435,893Net Assets 2023: $3,940,6432023Assets 2024: $4,610,256Liabilities 2024: $502,639Net Assets 2024: $4,107,6172024

Highlighted filing

2017

Assets$2,892,233
Liabilities$837,081
Net Assets$2,055,152

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2011: $7,891,9702011Expenses 2012: $8,077,6332012Expenses 2013: $8,018,2982013Revenue 2014: $8,074,513Expenses 2014: $7,959,651Net Income 2014: $114,8622014Revenue 2015: $7,749,051Expenses 2015: $7,903,465Net Income 2015: -$154,4142015Revenue 2016: $7,406,005Expenses 2016: $7,495,299Net Income 2016: -$89,2942016Revenue 2017: $7,000,394Expenses 2017: $7,198,421Net Income 2017: -$198,0272017Revenue 2018: $7,205,322Expenses 2018: $7,289,905Net Income 2018: -$84,5832018Revenue 2019: $7,217,573Expenses 2019: $7,090,080Net Income 2019: $127,4932019Revenue 2020: $6,623,689Expenses 2020: $6,791,782Net Income 2020: -$168,0932020Revenue 2021: $7,170,325Expenses 2021: $6,014,494Net Income 2021: $1,155,8312021Revenue 2022: $6,767,047Expenses 2022: $6,314,480Net Income 2022: $452,5672022Revenue 2023: $7,023,558Expenses 2023: $6,621,282Net Income 2023: $402,2762023Revenue 2024: $7,116,202Expenses 2024: $6,949,228Net Income 2024: $166,9742024

Highlighted filing

2017

Revenue$7,000,394
Expenses$7,198,421
Net Income-$198,027
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 19, 2018
Return Version
2016v3.0
Gross Receipts
$7,072,156
Mission and Program Overview

Mission

GCS will provide a safe, healthy, comfortable environment for learing and living while offering choices to meet the needs of people with disabilities.

GCS will provide a safe, healthy, comfortable environment for learning and living while offering choices to meet the needs of people with disabilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,957,007$1,860,884▼ $96,123
Accounts Receivable$825,062$687,820▼ $137,242
Cash and Non-Interest-Bearing Accounts$268,485$329,055▲ $60,570
Inventories for Sale or Use$56,030$14,465▼ $41,565
Intangible Assets$546--
Investments in Publicly Traded Securities$9$9→ $0
Total Assets$3,107,139$2,892,233▼ $214,906
Liabilities
Mortgage Notes Payable Secured by Investment Property$473,256$424,220▼ $49,036
Accounts Payable and Accrued Expenses$375,860$409,544▲ $33,684
Other Liabilities$4,844$3,317▼ $1,527
Total Liabilities$853,960$837,081▼ $16,879
Net Assets / Fund Balance
Unrestricted Net Assets$2,253,179$2,055,152▼ $198,027
Total Net Assets Fund Balance$2,253,179$2,055,152▼ $198,027
Total Liabilities and Net Assets / Fund Balance$3,107,139$2,892,233▼ $214,906

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,752,652$884,304$2,636,956
Equipment$108,232$1,288,395$1,396,627
Leasehold Improvements-$2,629$2,629
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim GillenExecutive DirectorFT$102,248$102,248

Board Members and Trustees

NameTitle
Harold LoveBd Chair
Gary SheltonVice Chair
EJ SwatsellDirector
Larry BibleDirector
Lisa JohnsonDirector
Steve KingDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$233,446
Program Service Revenue
$6,706,520
Investment Income
$3,241
Other Revenue
$57,187
All Other Contributions
$1,235
Change in Net Assets
$-198,027

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,000,394
Revenue Not Reported on Form 990
$68,038
Total Revenue per Audited Statements
$7,068,432
Total Revenue per Form 990
$7,000,394
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,251,291
Other Expenses$1,947,130
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,760,224$443,601-$4,203,825
All Other Expenses$1,403,022$69,607-$1,472,629
Other Employee Benefits$466,790$158,883-$625,673
Payroll Taxes$275,975$43,570-$319,545
Depreciation Depletion-$134,609-$134,609
Current Officers, Directors, Trustees, and Key Employees-$102,248-$102,248
Fees for Services Other$2,885$76,171-$79,056
Insurance$3,683$69,283-$72,966
Occupancy$5,610$64,210-$69,820
Travel$28,671$1,843-$30,514
Interest-$18,173-$18,173
Other Expenses$1,975$7,655-$9,630
Total Functional Expenses$5,959,391$1,239,030$0$7,198,421

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,266,459
Expenses per Audited Statements$7,198,421
Total Expenses per Form 990$7,198,421
Expenses Not Reported on Form 990$68,038
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$3,317
Client Custiodial Accounts-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11A

Copy of Form 990 made available upon requst to board members prior to filing.

Form 990, Part VI, Section B, Line 12C

Conflict of interest policy reviewed at time of hire and annually at employee training and board training.

Filing and Contact Details

Filer

Filer Name
Greene County Skills Inc
EIN
62-0908394
Phone
4237987144
Address
130 Bob Smith Blvd, Greeneville, TN 37743

Signing Officer

Name
Jim Gillen
Title
Executive Director
Signed
2018-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Harold Love
Formed
1973
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
315

Preparer

Firm
David M Ellis CPA
Address
132 West Depot Street, Greeneville, TN 37743
Preparer
David M Ellis
Phone
4237870855
Supplemental Narrative

Financial Statement Notes

X 2

The Organization follows the FASB Accounting Standards Codification which provides guidance on accounting for uncertainty in income taxes recognized in an organizations financial statements. As of June 30, 2017, the Organization had no uncertain tax positoins that qualify for either recognition or disclosure in the Organizations financial statements.

XI 2D

Cost of goods sold

XII 2D

Cost of goods sold

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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16802
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26647348
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0232211
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt03665
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02038519
IRS990/PYOtherRevenueAmt056902
IRS990/PYProgramServiceRevenueAmt07113227
IRS990/PYRevenuesLessExpensesAmt0-89294
IRS990/PYSalariesCompEmpBnftPaidAmt05456780
IRS990/PYTotalExpensesAmt07495299
IRS990/PYTotalRevenueAmt07406005
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-198027
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0233446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0232211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0278169
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0424396
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0239314
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01407536
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01265
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0475
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0494
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt069
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02304
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99840
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportPY170Pct00.99900
IRS990ScheduleA/PublicSupportTotal170Amt01407536
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0233446
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0232211
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0278169
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0424396
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0239314
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01407536
IRS990ScheduleA/TotalSupportAmt01409840
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01752652
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0884304
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02636956
IRS990ScheduleD/EquipmentGrp/BookValueAmt0108232
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01288395
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01396627
IRS990ScheduleD/ExpensesNotReportedAmt068038
IRS990ScheduleD/ExpensesSubtotalAmt07198421
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt02629
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt02629
IRS990ScheduleD/OtherExpensesIncludedAmt068038
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03317
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Client Custiodial Accounts
IRS990ScheduleD/OtherRevenueAmt068038
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueNotReportedAmt068038
IRS990ScheduleD/RevenueSubtotalAmt07000394
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization follows the FASB Accounting Standards Codification which provides guidance on accounting for uncertainty in income taxes recognized in an organizations financial statements. As of June 30, 2017, the Organization had no uncertain tax positoins that qualify for either recognition or disclosure in the Organizations financial statements.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Cost of goods sold
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Cost of goods sold
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0X 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1XI 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2XII 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01860884
IRS990ScheduleD/TotalExpensesPerForm990Amt07198421
IRS990ScheduleD/TotalLiabilityAmt03317
IRS990ScheduleD/TotalRevenuePerForm990Amt07000394
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07068432
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07266459
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copy of Form 990 made available upon requst to board members prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Conflict of interest policy reviewed at time of hire and annually at employee training and board training.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03107139
IRS990/TotalAssetsEOYAmt02892233
IRS990/TotalAssetsGrp/BOYAmt03107139
IRS990/TotalAssetsGrp/EOYAmt02892233
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0233446
IRS990/TotalEmployeeCnt0315
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01239030
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05959391
IRS990/TotalFunctionalExpensesGrp/TotalAmt07198421
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0853960
IRS990/TotalLiabilitiesEOYAmt0837081
IRS990/TotalLiabilitiesGrp/BOYAmt0853960
IRS990/TotalLiabilitiesGrp/EOYAmt0837081
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02253179
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02055152
IRS990/TotalProgramServiceExpensesAmt05959391
IRS990/TotalProgramServiceRevenueAmt06706520
IRS990/TotalReportableCompFromOrgAmt0102248
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06765255
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt07000394
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03107139
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02892233
IRS990/TravelGrp/ManagementAndGeneralAmt01843
IRS990/TravelGrp/ProgramServicesAmt028671
IRS990/TravelGrp/TotalAmt030514
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02253179
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02055152
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0130 Bob Smith Boulevard
IRS990/USAddress/CityNm0Greeneville
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037745
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.greenecountyskills.org
IRS990/WhistleblowerPolicyInd0true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.61$0.50$4.11$7.12$6.95$0.17
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.38$0.44$3.94$7.02$6.62$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.98$0.44$3.54$6.77$6.31$0.45
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.50$0.41$3.09$7.17$6.01$1.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.73$1.80$1.93$6.62$6.79$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.87$2.10$7.22$7.09$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.89$0.92$1.97$7.21$7.29$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.89$0.84$2.06$7.00$7.20$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.11$0.85$2.25$7.41$7.50$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.34$0.99$2.34$7.75$7.90$0.15
2014Detailed filing. Detailed filing data is available for this year.$3.52$1.02$2.50$8.07$7.96$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.52$1.13$2.38$8.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$1.19$2.43$8.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.73$1.26$2.47$7.89