Civic Intelligence

Solid Waste Disposal Inc

990 • Fiscal year 2019 • EIN 62-1546143

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 30, 2020

Organization ProfileN/A
PO Box 354Jasper, TN 37347

(423) 942-8011

Siviq Scores

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

Liabilities / Assets

74th percentile

0.42x

Higher debt load relative to assets than 74% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

86th percentile

2.31x

Higher debt load relative to revenue than 86% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Net Margin

79th percentile

28%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

54th percentile

$75,000

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2019

Asset Growth

58th percentile

5.8%

Faster asset growth than 58% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

86th percentile

34%

Faster revenue growth than 86% of similar nonprofits.

2019 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets74th percentile

Assets

Up

$9,908,487

Up $543,565 (+5.8%) from 2018

Net Assets

Up

$5,768,785

Up $504,801 (+9.6%) from 2018

Liabilities

Up

$4,139,702

Up $38,764 (+0.9%) from 2018

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin79th percentile

Revenue

Up

$1,788,750

Up $456,308 (+34%) from 2018

Expenses

Up

$1,283,949

Up $85,957 (+7.2%) from 2018

Net Income

Up

$504,801

Up $370,351 (+275%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

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

$15M$10M$5.0M$0Assets 2010: $7,880,957Liabilities 2010: $2,240,693Net Assets 2010: $5,640,2642010Assets 2011: $7,954,586Liabilities 2011: $2,360,394Net Assets 2011: $5,594,1922011Assets 2012: $9,049,616Liabilities 2012: $3,447,002Net Assets 2012: $5,602,6142012Assets 2013: $8,237,207Liabilities 2013: $2,626,487Net Assets 2013: $5,610,7202013Assets 2014: $8,371,066Liabilities 2014: $2,700,187Net Assets 2014: $5,670,8792014Assets 2015: $8,497,592Liabilities 2015: $2,786,589Net Assets 2015: $5,711,0032015Assets 2016: $8,736,304Liabilities 2016: $2,932,582Net Assets 2016: $5,803,7222016Assets 2017: $9,045,669Liabilities 2017: $3,916,135Net Assets 2017: $5,129,5342017Assets 2018: $9,364,922Liabilities 2018: $4,100,938Net Assets 2018: $5,263,9842018Assets 2019: $9,908,487Liabilities 2019: $4,139,702Net Assets 2019: $5,768,7852019Assets 2020: $10,215,425Liabilities 2020: $4,374,365Net Assets 2020: $5,841,0602020Assets 2021: $10,955,638Liabilities 2021: $4,328,445Net Assets 2021: $6,627,1932021Assets 2022: $10,663,730Liabilities 2022: $4,540,976Net Assets 2022: $6,122,7542022Assets 2023: $10,659,405Liabilities 2023: $4,516,534Net Assets 2023: $6,142,8712023Assets 2024: $10,645,420Liabilities 2024: $4,490,525Net Assets 2024: $6,154,8952024

Highlighted filing

2019

Assets$9,908,487
Liabilities$4,139,702
Net Assets$5,768,785
Open 2019 Filing

Operations Trend

Revenue Growth86th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,111,9942010Expenses 2011: $1,238,1972011Expenses 2012: $1,137,7532012Revenue 2013: $1,133,873Expenses 2013: $1,125,767Net Income 2013: $8,1062013Revenue 2014: $1,106,749Expenses 2014: $1,046,590Net Income 2014: $60,1592014Revenue 2015: $1,202,500Expenses 2015: $1,162,376Net Income 2015: $40,1242015Revenue 2016: $1,228,228Expenses 2016: $1,133,175Net Income 2016: $95,0532016Revenue 2017: $1,422,878Expenses 2017: $2,097,066Net Income 2017: -$674,1882017Revenue 2018: $1,332,442Expenses 2018: $1,197,992Net Income 2018: $134,4502018Revenue 2019: $1,788,750Expenses 2019: $1,283,949Net Income 2019: $504,8012019Revenue 2020: $1,501,293Expenses 2020: $1,429,018Net Income 2020: $72,2752020Revenue 2021: $2,805,518Expenses 2021: $2,019,385Net Income 2021: $786,1332021Revenue 2022: $2,050,146Expenses 2022: $2,431,583Net Income 2022: -$381,4372022Revenue 2023: $2,584,171Expenses 2023: $2,564,054Net Income 2023: $20,1172023Revenue 2024: $2,710,433Expenses 2024: $2,698,409Net Income 2024: $12,0242024

Highlighted filing

2019

Revenue$1,788,750
Expenses$1,283,949
Net Income$504,801
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 30, 2020
Return Version
2019v5.1
Gross Receipts
$1,788,750
Mission and Program Overview

Mission

To provide for the environmentally

To provide for the environmentally safe disposal of solid waste generated by the citizens of Marion County Tennessee and the neighboring areas; and to protect the air and water.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$4,462,320$3,030,592▼ $1,431,728
Land, Buildings, and Equipment, Net$1,703,238$2,201,115▲ $497,877
Investments Program Related$1,300,000$1,300,000→ $0
Prepaid Expenses and Deferred Charges$834,004$763,867▼ $70,137
Accounts Receivable$207,921$542,192▲ $334,271
Other Notes and Loans Receivable, Net$180,000$180,000→ $0
Cash and Non-Interest-Bearing Accounts$195,458$174,812▼ $20,646
Investments in Publicly Traded Securities$57,001$60,417▲ $3,416
Total Assets$9,364,922$9,908,487▲ $543,565
Other Assets Total$424,980$1,655,492▲ $1,230,512
Liabilities
Other Liabilities$3,909,810$4,031,791▲ $121,981
Accounts Payable and Accrued Expenses$191,128$107,911▼ $83,217
Total Liabilities$4,100,938$4,139,702▲ $38,764
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,263,984$5,768,785▲ $504,801
Total Net Assets Fund Balance$5,263,984$5,768,785▲ $504,801
Total Liabilities and Net Assets / Fund Balance$9,364,922$9,908,487▲ $543,565

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,358,548$2,905,339$4,263,887
Equipment$702,034$2,041,216$2,743,250
Land$97,573-$97,573
Leasehold Improvements$42,960$46,152$89,112
Investment Program Related Org$1,300,000--
Other Assets Org$36,804--
Compensation and Service Providers
Top Officer Pay54th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark A Payne IIIManagerFT$8,000$67,000$75,000
Jane SimpsonDirectorPT$9,400$7,400$16,800
Donald BlansettDirector--$5,500$5,500
Thomas E ThompsonPresident--$5,125$5,125
Kenny CookstonDirector--$5,100$5,100
Jerry Don CaseSecretary/Treasurer--$700$700
George C JacksonDirector--$400$400
Geoffrey PostDirector--$300$300
Henry LodgeDirector--$300$300
Stacy MorrisonDirector--$300$300
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,302,819
Investment Income
$60,579
Other Revenue
$425,352
Change in Net Assets
$504,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,220,605
Salaries, Compensation, and Employee Benefits$63,344
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$303,315$33,024$0$336,339
Depreciation Depletion$143,448$33,333$0$176,781
Other Expenses$98,441$15,687$0$114,128
Fees for Services Management$41,680$41,680$0$83,360
All Other Expenses$69,764$248$0$70,012
Other Salaries and Wages$25,585$22,285$0$47,870
Fees for Services Accounting$0$21,020$0$21,020
Insurance$11,873$2,197$0$14,070
Current Officers, Directors, Trustees, and Key Employees$4,000$7,200$0$11,200
Fees for Services Legal$0$7,288$0$7,288
Occupancy$7,059$0$0$7,059
Payroll Taxes$2,263$2,011$0$4,274
Office Expenses$0$3,999$0$3,999
Conferences and Meetings$2,554$0$0$2,554
Travel$194$0$0$194
Total Functional Expenses$1,093,977$189,972$0$1,283,949
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Geoffrey PostBoard MemberSee Schedule ONo$2,674,615
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Landfill Closing Costs$4,031,791
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Solid Waste Disposal Inc
EIN
62-1546143
Phone
4239428011
Address
PO Box 354, Jasper, TN 37347

Signing Officer

Name
Jerry Don Case
Title
Secretary/Treasurer
Phone
4239428011
Signed
2020-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark A Payne III
Formed
1993
Legal Domicile
Tn
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
0

Preparer

Firm
England CPA Pllc
Address
4279 MAIN STREET, JASPER, TN 37347
Preparer
Jerome C England CPA
Phone
4239421066
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

“No committee has authority to act on behalf of the governing body.”

Pt VI, Line 11B

“The treasurer and/or the president reviews the Form 990 before filing; copies are later provided to the board.”

Pt VI, Line 15A

“Substantially all employees are leased from Marion County Tennessee government. Wages are set by the non-profit board based on pay rates and studies conducted by the County. The rates are then discussed by the entity's board and are recorded in the minutes of the organization.”

Pt VI, Line 19

“All information is available at the financial office during normal business hours.”

Pt XII, Line 2C

“The organization does not have any committees with full decision-making authority. All oversight and selection is taken at the board level.”

Pt VII, Col (F)

“Regarding Thomas E Thompson, Donald Blansett and Kenny Cookston: Each of these Board Members is an elected commissioner for Marion County, Tennessee and is paid for his services by the county (amount unknown). Substantially all employees are leased from Marion County. In addition, the entity has a prepaid, long-term lease agreement with the County for the land used for waste disposal.”

Pt VII, Col (F)

“Regarding Mark A. Payne, III: Substantially all employees (including Mr. Payne) are leased by the organization from Marion County. Payroll taxes, insurance and benefits paid by the county are fully reimbursed by the organization. These employees receive a W-2 from Marion County for their regular payroll. Mr. Payne also receives a W-2 from the organization for annual bonuses (column D). In addition, Mr. Payne is employed in other capacities by Marion County Tennessee and is paid for his services. Amount of total compensation from Marion County is unknown.”

Other

“SCHEDULE L - PART IV(1): Mr. Post is the President/CEO (and a shareholder) of Tower Community Bank in Jasper, TN. TCB holds a non-interest bearing DDA account for the organization equal to $174,612 at 12/31/19. The bank also brokers insured cash sweep (ICS) accounts with other financial institutions for the organization. The total amount in ICS was $2,469,470 at 12/31/19. Interest paid on behalf of this program was $30,233 during 2019. Mr. Post received $300 from the organization for board meeting attendance during 2019.”

Pt VIII

“LINE 11d. - Insurance proceeds received for casualty loss on fully depreciated piece of equipment.”

Form 990, Part IX, Line 11G

“Leased Employee Expense 299911. 266887. 33024. 0.”

Form 990, Part IX, Line 11G

“Engineering & Evaluations 36428. 36428. 0. 0.”

Financial Statement Notes

Other

“Regarding Schedule D - Parts XI and XII: The finanical statements of the entity are audited each year. However, the audit for the year ended December 31, 2019 was not complete at the time this return was filed.”

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IRS990/InvestmentsPubTradedSecGrp/EOYAmt060417
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04992707
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01703238
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02201115
IRS990/LandBldgEquipCostOrOtherBssAmt07193822
IRS990/LegalDomicileStateCd0TN
IRS990/LoanOutstandingInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt0362250
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt0362250
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0To provide for the environmentally safe disposal of solid waste generated by the citizens of Marion County Tennessee and the neighboring areas; and to protect the air and water.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05263984
IRS990/NetAssetsOrFundBalancesEOYAmt05768785
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt030600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt030600
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05263984
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05768785
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt07059
IRS990/OccupancyGrp/TotalAmt07059
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03999
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt03999
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0424980
IRS990/OtherAssetsTotalGrp/EOYAmt01655492
IRS990/OtherExpensesGrp/Desc0Provision for Closure
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc3Permits & Fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt315687
IRS990/OtherExpensesGrp/ProgramServicesAmt0121981
IRS990/OtherExpensesGrp/ProgramServicesAmt1119555
IRS990/OtherExpensesGrp/ProgramServicesAmt2142265
IRS990/OtherExpensesGrp/ProgramServicesAmt398441
IRS990/OtherExpensesGrp/TotalAmt0121981
IRS990/OtherExpensesGrp/TotalAmt1119555
IRS990/OtherExpensesGrp/TotalAmt2142265
IRS990/OtherExpensesGrp/TotalAmt3114128
IRS990/OtherLiabilitiesGrp/BOYAmt03909810
IRS990/OtherLiabilitiesGrp/EOYAmt04031791
IRS990/OtherRevenueMiscGrp/BusinessCd0562998
IRS990/OtherRevenueMiscGrp/Desc0Management Fee Income
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt032502
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt032502
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0394752
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022285
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt025585
IRS990/OtherSalariesAndWagesGrp/TotalAmt047870
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0180000
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0180000
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02011
IRS990/PayrollTaxesGrp/ProgramServicesAmt02263
IRS990/PayrollTaxesGrp/TotalAmt04274
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0834004
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0763867
IRS990/PrincipalOfficerNm0Mark A Payne III
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0562212
IRS990/ProgramServiceRevenueGrp/Desc0SOLID WASTE LANDFILL
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01302819
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt039796
IRS990/PYOtherExpensesAmt01134715
IRS990/PYOtherRevenueAmt069294
IRS990/PYProgramServiceRevenueAmt01223352
IRS990/PYRevenuesLessExpensesAmt0134450
IRS990/PYSalariesCompEmpBnftPaidAmt063277
IRS990/PYTotalExpensesAmt01197992
IRS990/PYTotalRevenueAmt01332442
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0504801
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/PersonalAmt030600
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt01302819
IRS990/SavingsAndTempCashInvstGrp/BOYAmt04462320
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03030592
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0702034
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02041216
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02743250
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01300000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INVESTMENT IN C&D LANDFILL SUBSIDIARY
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/LandGrp/BookValueAmt097573
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt097573
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt042960
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt046152
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt089112
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01423619
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1181368
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt27445
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt36256
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt436804
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1ANNUITY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2ACCRUED INTEREST
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3PREPAID INSURANCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4OTHER NONCURRENT ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01358548
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02905339
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04263887
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04031791
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED LANDFILL CLOSING COSTS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Regarding Schedule D - Parts XI and XII: The finanical statements of the entity are audited each year. However, the audit for the year ended December 31, 2019 was not complete at the time this return was filed.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02201115
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01655492
IRS990ScheduleD/TotalBookValueProgramRltdAmt01300000
IRS990ScheduleD/TotalLiabilityAmt04031791
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Geoffrey Post
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Board Member
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02674615
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SEE SCHEDULE O
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0180000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0BOLIVAR INC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0CASH FLOW
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0180000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0SUBSIDARY
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0180000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No committee has authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The treasurer and/or the president reviews the Form 990 before filing; copies are later provided to the board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Substantially all employees are leased from Marion County Tennessee government. Wages are set by the non-profit board based on pay rates and studies conducted by the County. The rates are then discussed by the entity's board and are recorded in the minutes of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All information is available at the financial office during normal business hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization does not have any committees with full decision-making authority. All oversight and selection is taken at the board level.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Regarding Thomas E Thompson, Donald Blansett and Kenny Cookston: Each of these Board Members is an elected commissioner for Marion County, Tennessee and is paid for his services by the county (amount unknown). Substantially all employees are leased from Marion County. In addition, the entity has a prepaid, long-term lease agreement with the County for the land used for waste disposal.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Regarding Mark A. Payne, III: Substantially all employees (including Mr. Payne) are leased by the organization from Marion County. Payroll taxes, insurance and benefits paid by the county are fully reimbursed by the organization. These employees receive a W-2 from Marion County for their regular payroll. Mr. Payne also receives a W-2 from the organization for annual bonuses (column D). In addition, Mr. Payne is employed in other capacities by Marion County Tennessee and is paid for his services. Amount of total compensation from Marion County is unknown.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SCHEDULE L - PART IV(1): Mr. Post is the President/CEO (and a shareholder) of Tower Community Bank in Jasper, TN. TCB holds a non-interest bearing DDA account for the organization equal to $174,612 at 12/31/19. The bank also brokers insured cash sweep (ICS) accounts with other financial institutions for the organization. The total amount in ICS was $2,469,470 at 12/31/19. Interest paid on behalf of this program was $30,233 during 2019. Mr. Post received $300 from the organization for board meeting attendance during 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8LINE 11d. - Insurance proceeds received for casualty loss on fully depreciated piece of equipment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Leased Employee Expense 299911. 266887. 33024. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Engineering & Evaluations 36428. 36428. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XII, Line 2c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VII, Col (F)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VII, Col (F)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 11g
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,908,487
Liabilities
$4,139,702
Net assets
$5,768,785
Revenue
$1,788,750
Expenses
$1,283,949
Net income
$504,801
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$4.49$6.15$2.71$2.70$0.01
2023Summary only. Only limited summary data is available for this year.$10.7$4.52$6.14$2.58$2.56$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.7$4.54$6.12$2.05$2.43$0.38
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$4.33$6.63$2.81$2.02$0.79
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.2$4.37$5.84$1.50$1.43$0.07
2019Detailed filing. Detailed filing data is available for this year.$9.91$4.14$5.77$1.79$1.28$0.50
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.36$4.10$5.26$1.33$1.20$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.05$3.92$5.13$1.42$2.10$0.67
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.74$2.93$5.80$1.23$1.13$0.10
2015Detailed filing. Detailed filing data is available for this year.$8.50$2.79$5.71$1.20$1.16$0.04
2014Summary only. Only limited summary data is available for this year.$8.37$2.70$5.67$1.11$1.05$0.06
2013Summary only. Only limited summary data is available for this year.$8.24$2.63$5.61$1.13$1.13$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.05$3.45$5.60$1.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.95$2.36$5.59$1.24
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.88$2.24$5.64$1.11
Peer Organizations

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