Civic Intelligence

Operation Compassion a Tennessee Non-Profit Corporation

990 • Fiscal year 2019 • EIN 62-1697490

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 07, 2020

1120 Urbane Road NECleveland, TN 37312

(423) 728-1832

Siviq Scores

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

Liabilities / Assets

13th percentile

0.02x

Higher debt load relative to assets than 13% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

Liabilities / Revenue

3rd percentile

0.00x

Higher debt load relative to revenue than 3% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

Net Margin

13th percentile

-13%

Higher net margin than 13% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

Top Officer Pay

10th percentile

$130,460

Higher top officer pay than 10% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Source year 2019

Asset Growth

1st percentile

-66%

Faster asset growth than 1% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2018 to 2019

Revenue Growth

8th percentile

-30%

Faster revenue growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $50M-$100M nonprofits • Annualized from 2018 to 2019

Assets

Down

$4,426,184

Down $8,481,782 (-66%) from 2018

Net Assets

Down

$4,349,103

Down $8,449,849 (-66%) from 2018

Liabilities

Down

$77,081

Down $31,933 (-29%) from 2018

Revenue

Down

$67,051,828

Down $29,396,908 (-30%) from 2018

Expenses

Down

$75,501,677

Down $25,479,892 (-25%) from 2018

Net Income

Down

-$8,449,849

Down $3,917,016 (-86%) from 2018

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $53,582,461Liabilities 2011: $0Net Assets 2011: $53,582,4612011Assets 2012: $45,207,767Liabilities 2012: $12,206Net Assets 2012: $45,195,5612012Assets 2013: $35,538,077Liabilities 2013: $28,134Net Assets 2013: $35,509,9432013Assets 2014: $22,892,934Liabilities 2014: $50,634Net Assets 2014: $22,842,3002014Assets 2015: $23,147,246Liabilities 2015: $104,635Net Assets 2015: $23,042,6112015Assets 2016: $17,107,810Liabilities 2016: $141,460Net Assets 2016: $16,966,3502016Assets 2017: $17,417,709Liabilities 2017: $85,924Net Assets 2017: $17,331,7852017Assets 2018: $12,907,966Liabilities 2018: $109,014Net Assets 2018: $12,798,9522018Assets 2019: $4,426,184Liabilities 2019: $77,081Net Assets 2019: $4,349,1032019Assets 2020: $27,172,021Liabilities 2020: $56,158Net Assets 2020: $27,115,8632020Assets 2021: $18,764,537Liabilities 2021: $1,575,711Net Assets 2021: $17,188,8262021Assets 2022: $16,848,610Liabilities 2022: $1,522,765Net Assets 2022: $15,325,8452022Assets 2023: $10,830,782Liabilities 2023: $1,323,446Net Assets 2023: $9,507,3362023Assets 2024: $18,878,110Liabilities 2024: $1,389,102Net Assets 2024: $17,489,0082024

Highlighted filing

2019

Assets$4,426,184
Liabilities$77,081
Net Assets$4,349,103

Operations Trend

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

$300M$200M$100M$0-$100MRevenue 2011: $205,609,964Expenses 2011: $244,129,880Net Income 2011: -$38,519,9162011Expenses 2012: $162,131,8042012Revenue 2013: $116,010,269Expenses 2013: $132,133,464Net Income 2013: -$16,123,1952013Revenue 2014: $127,231,003Expenses 2014: $139,898,646Net Income 2014: -$12,667,6432014Revenue 2015: $137,940,959Expenses 2015: $137,740,648Net Income 2015: $200,3112015Revenue 2016: $98,774,042Expenses 2016: $104,850,303Net Income 2016: -$6,076,2612016Revenue 2017: $122,736,778Expenses 2017: $122,371,343Net Income 2017: $365,4352017Revenue 2018: $96,448,736Expenses 2018: $100,981,569Net Income 2018: -$4,532,8332018Revenue 2019: $67,051,828Expenses 2019: $75,501,677Net Income 2019: -$8,449,8492019Revenue 2020: $120,123,408Expenses 2020: $97,356,648Net Income 2020: $22,766,7602020Revenue 2021: $70,147,882Expenses 2021: $80,074,919Net Income 2021: -$9,927,0372021Revenue 2022: $76,232,883Expenses 2022: $78,095,864Net Income 2022: -$1,862,9812022Revenue 2023: $72,027,229Expenses 2023: $77,845,738Net Income 2023: -$5,818,5092023Revenue 2024: $140,323,677Expenses 2024: $132,342,005Net Income 2024: $7,981,6722024

Highlighted filing

2019

Revenue$67,051,828
Expenses$75,501,677
Net Income-$8,449,849
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 7, 2020
Return Version
2019v5.0
Gross Receipts
$67,051,828
Mission and Program Overview

Mission

To mobilize churches, individuals and community groups to provide food and basic necessities to the poor and needy around the world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$12,392,622$4,077,829▼ $8,314,793
Cash and Non-Interest-Bearing Accounts$358,271$244,855▼ $113,416
Pledges and Grants Receivable$153,868$101,543▼ $52,325
Land, Buildings, and Equipment, Net$3,205$1,957▼ $1,248
Total Assets$12,907,966$4,426,184▼ $8,481,782
Liabilities
Accounts Payable and Accrued Expenses$79,485$51,625▼ $27,860
Other Liabilities$29,529$25,456▼ $4,073
Total Liabilities$109,014$77,081▼ $31,933
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$12,798,952$4,349,103▼ $8,449,849
Total Net Assets Fund Balance$12,798,952$4,349,103▼ $8,449,849
Total Liabilities and Net Assets / Fund Balance$12,907,966$4,426,184▼ $8,481,782

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$199,810$199,810
Other Land Buildings$1,957$4,282$6,239
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David LorencyPresidentFT$21,007$109,453$130,460

Board Members and Trustees

NameTitle
Gerald McginnisChairman & C
Kelvin PagePresident El
David BlairBoard Member
Gary W SearsBoard Member
Jackie T WalkerBoard Member
Kevin BrooksBoard Member
Tom MaddenBoard Member
Wallace J SibleyBoard Member
Dennis WatkinsCorporate Se
Revenue and Support

Revenue Composition

Contributions and Grants
$67,050,663
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$1,165
All Other Contributions
$67,013,142
Change in Net Assets
$-8,449,849

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table4$28,268,185Fair Market Value (FMV) - 60% OF RETAIL PRICE
Other Non Cash Contri Table1$22,589,163Fair Market Value (FMV) - 60% OF RETAIL PRICE
Clothing and Household Goods-$10,877,550Fair Market Value (FMV) - 60% OF RETAIL PRICE
Other Non Cash Contri Table1$2,009,218Fair Market Value (FMV) - 60% OF RETAIL PRICE
Food Inventory1$1,385,962Fair Market Value (FMV) - 60% OF RETAIL PRICE
Total Noncash Contributions7$65,130,078-

Audited Revenue Reconciliation

Revenue per Audited Statements
$67,051,828
Total Revenue per Audited Statements
$67,051,828
Total Revenue per Form 990
$67,051,828
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$73,467,272
Other Expenses$1,150,834
Salaries, Compensation, and Employee Benefits$875,461
Total Fundraising Expense$93,984
Professional Fundraising Fees$8,110

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$54,590,073--$54,590,073
Grants to Domestic Orgs$18,876,349--$18,876,349
Comp Disqual Persons$350,488$103,085$61,851$515,424
Occupancy$288,253--$288,253
Other Salaries and Wages$90,586$90,586-$181,172
Other Employee Benefits$80,306$31,137$14,172$125,615
Other Expenses$44,535--$44,535
All Other Expenses$32,022$2,087$1,778$35,887
Payroll Taxes$20,298$5,970$3,582$29,850
Pension Plan Contributions$15,912$4,680$2,808$23,400
Fees for Services Accounting-$21,737-$21,737
Insurance$17,048--$17,048
Office Expenses-$13,699-$13,699
Travel$5,915$1,740$1,044$8,699
Fees for Services Professional Fundraising--$8,110$8,110
Conferences and Meetings$1,351$397$239$1,987
Depreciation Depletion$1,000$248-$1,248
Grants to Domestic Individuals$850--$850
Fees for Services Other-$24$400$424
Total Functional Expenses$75,132,303$275,390$93,984$75,501,677

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$75,501,677
Total Expenses per Audited Statements$75,501,677
Total Expenses per Form 990$75,501,677
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Abaco Holdings LLCFort Lauderdale, FL501c3-$12,000
Appalachian Dream CenterLogan, WV501c3-$9,000
Christian Appalachia ProjectCorbin, KY501c3--
Church of God International OfficesCleveland, TN501c3--
Cis DevelopmentEast Brunswick, NJ501c3--
City of Refuge IncAtlanta, GA501c3--
Delivering Good IncNew York, NY501c3--
Feed the ChildrenOklahoma City, OKGov--
Forest RiverSt Paul, MN501c3--
GOD'S PIT CREWDanville, VA501c3--
Habitat for Humanity of ClevelandCleveland, TN501c3--
Hope of East TennesseeOak Ridge, TN501c3--
Knoxville Dream CenterKnoxville, TNChurch--
Lakeside Church of GodOpelika, AL501c3--
Men and Women of ActionCleveland, TN501c3--
Miami Billfish TournamentMiami, FL501c3--
National Assn of Christian ChurchesHouston, TXChurch--
Network of PromisePlant City, FLChurch--
New Life Church of GodNewport, AR501c3--
Omega Psi Phi Fraternity IncMadison, TN501c3--
Parkway Church of GodOmaha, NEChurch--
SMOKY MOUNTAIN CHILDREN'S HOMESevierville, TN---
Students Against Drugs & AlcoholVan Buren, AR---
The Avenue ChurchTalbott, TN---
The Caring PlaceCleveland, TN---
WestrockChattanooga, TN---

International Summary

Spending
$54,590,073

International Compliance

Foreign grant records maintained
No
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central AmericaDelivery of GoodsAid Poor/disadvantag--$19,419,092
EuropeDelivery of GoodsAid Poor/disadvantag--$17,575,007
CaribbeanDelivery of GoodsAid Poor/disadvantag--$12,906,961
South AmericaDelivery of GoodsAid Poor/disadvantag--$4,468,512
AsiaDelivery of GoodsAid Poor/disadvantag--$220,501
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$8,110
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Salaries/wages Payable$23,685
Payroll Liabilities$1,771
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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 2

Kevin brooks - cog international david lorency board member president business relationship gary w. Sears - cog international david lorency board member president business relationship wallace sibley - cog international david lorency board member president business relationship dennis watkins - cog international david lorency c. Secretary president business relationship david blair - cog international david lorency board member president business relationship tom madden - cog international david lorency board member president business relationship

Form 990, Page 6, Part VI, Line 11B

Form 990 return is reviewed by management before it is filed.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Operation Compassion
EIN
62-1697490
Phone
4237281832
Address
1120 URBANE ROAD NE, CLEVELAND, TN 37312

Signing Officer

Name
Kelvin Page
Title
President Elect
Phone
4237281832
Signed
2020-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelvin Page
Formed
1997
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
14

Preparer

Firm
Wedgewood Accounting Pllc
Address
4395 N OCOEE ST, CLEVELAND, TN 37312-4832
Preparer
Angela K Ritchey CPA
Phone
4234765581
Raw XML AppendixShowing 400 of 837 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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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt3DELIVERY OF GOODS
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt4DELIVERY OF GOODS
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$1.39$17.5$140$132$7.98
2023Summary only. Only limited summary data is available for this year.$10.8$1.32$9.51$72.0$77.8$5.82
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.8$1.52$15.3$76.2$78.1$1.86
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.8$1.58$17.2$70.1$80.1$9.93
2020Summary only. Only limited summary data is available for this year.$27.2$0.06$27.1$120$97.4$22.8
2019Detailed filing. Detailed filing data is available for this year.$4.43$0.08$4.35$67.1$75.5$8.45
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.9$0.11$12.8$96.4$101$4.53
2017Summary only. Only limited summary data is available for this year.$17.4$0.09$17.3$123$122$0.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$0.14$17.0$98.8$105$6.08
2015Detailed filing. Detailed filing data is available for this year.$23.1$0.10$23.0$138$138$0.20
2014Detailed filing. Detailed filing data is available for this year.$22.9$0.05$22.8$127$140$12.7
2013Detailed filing. Detailed filing data is available for this year.$35.5$0.03$35.5$116$132$16.1
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$45.2$0.01$45.2$162
2011Summary only. Only limited summary data is available for this year.$53.6$0.00$53.6$206$244$38.5
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)3 • $50M-$100M nonprofits