Civic Intelligence

First Priority Tri-States Inc

990 • Fiscal year 2018 • EIN 62-1769042

Jan 01, 2018 to Dec 31, 2018 • Filed on Aug 23, 2019

PO Box 416Harrogate, TN 37752

(606) 248-0404

Siviq Scores

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

Liabilities / Assets

68th percentile

0.02x

Higher debt load relative to assets than 68% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

62nd percentile

9.3%

Higher net margin than 62% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

61st percentile

8.3%

Faster asset growth than 61% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-7.0%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Up

$98,876

Up $7,548 (+8.3%) from 2017

Net Assets

Up

$96,662

Up $9,742 (+11%) from 2017

Liabilities

Down

$2,214

Down $2,194 (-50%) from 2017

Revenue

Down

$105,673

Down $7,960 (-7.0%) from 2017

Expenses

Up

$95,863

Up $1,246 (+1.3%) from 2017

Net Income

Down

$9,810

Down $9,206 (-48%) from 2017

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $81,172Liabilities 2011: $6,764Net Assets 2011: $74,4082011Assets 2012: $65,356Liabilities 2012: $3,240Net Assets 2012: $62,1162012Assets 2013: $63,235Liabilities 2013: $3,724Net Assets 2013: $59,5112013Assets 2014: $60,555Liabilities 2014: $3,951Net Assets 2014: $56,6042014Assets 2015: $60,695Liabilities 2015: $3,107Net Assets 2015: $57,5882015Assets 2016: $71,350Liabilities 2016: $3,446Net Assets 2016: $67,9042016Assets 2017: $91,328Liabilities 2017: $4,408Net Assets 2017: $86,9202017Assets 2018: $98,876Liabilities 2018: $2,214Net Assets 2018: $96,6622018Assets 2019: $91,376Liabilities 2019: $6,204Net Assets 2019: $85,1722019Assets 2020: $94,423Liabilities 2020: $481Net Assets 2020: $93,9422020Assets 2021: $119,494Liabilities 2021: $416Net Assets 2021: $119,0782021Assets 2022: $119,494Liabilities 2022: $481Net Assets 2022: $119,0132022Assets 2023: $119,494Liabilities 2023: $481Net Assets 2023: $119,0132023Assets 2024: $124,319Liabilities 2024: $0Net Assets 2024: $124,3192024

Highlighted filing

2018

Assets$98,876
Liabilities$2,214
Net Assets$96,662

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $146,1882011Expenses 2012: $143,3312012Revenue 2013: $93,647Expenses 2013: $96,252Net Income 2013: -$2,6052013Revenue 2014: $91,634Expenses 2014: $94,521Net Income 2014: -$2,8872014Revenue 2015: $111,906Expenses 2015: $110,374Net Income 2015: $1,5322015Revenue 2016: $106,925Expenses 2016: $96,415Net Income 2016: $10,5102016Revenue 2017: $113,633Expenses 2017: $94,617Net Income 2017: $19,0162017Revenue 2018: $105,673Expenses 2018: $95,863Net Income 2018: $9,8102018Revenue 2019: $96,507Expenses 2019: $98,207Net Income 2019: -$1,7002019Revenue 2020: $87,339Expenses 2020: $78,952Net Income 2020: $8,3872020Revenue 2021: $90,646Expenses 2021: $65,509Net Income 2021: $25,1372021Revenue 2022: $92,000Expenses 2022: $92,065Net Income 2022: -$652022Revenue 2023: $71,587Expenses 2023: $71,587Net Income 2023: $02023Revenue 2024: $57,649Expenses 2024: $52,343Net Income 2024: $5,3062024

Highlighted filing

2018

Revenue$105,673
Expenses$95,863
Net Income$9,810
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Aug 23, 2019
Return Version
2018v3.1
Gross Receipts
$122,604
Mission and Program Overview

Mission

First priority is an area wide vision with a comprehensive plan of action for churches, students, parents, and community leaders that will create unity, resources, mentoring, & strategy on school campuses to reach & disciple a generation with the love and message of jesus christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$71,325$58,840▼ $12,485
Other Notes and Loans Receivable, Net-$20,000-
Savings and Temporary Cash Investments$10,113$10,146▲ $33
Land, Buildings, and Equipment, Net$9,890$9,890→ $0
Total Assets$91,328$98,876▲ $7,548
Liabilities
Other Liabilities$4,408$2,214▼ $2,194
Total Liabilities$4,408$2,214▼ $2,194
Net Assets / Fund Balance
Unrestricted Net Assets$86,920$96,662▲ $9,742
Total Net Assets Fund Balance$86,920$96,662▲ $9,742
Total Liabilities and Net Assets / Fund Balance$91,328$98,876▲ $7,548

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,890--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emery Minton JrPresident
Mike GibsonVice President
Doug NapierDirector
Holly BoothDirector
Jerry WheelerDirector
Vanessa PillionSecretary Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$99,908
Program Service Revenue
$0
Investment Income
$78
Other Revenue
$5,687
Change in Net Assets
$9,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,176
Salaries, Compensation, and Employee Benefits$46,687
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$20,520$10,000-$30,520
Other Salaries and Wages$13,780--$13,780
Insurance$2,267$929-$3,196
Payroll Taxes$1,622$765-$2,387
Occupancy$1,049$350-$1,399
Office Expenses$1,107$224-$1,331
Other Expenses$1,200$346-$1,200
Travel$1,177--$1,177
Conferences and Meetings-$656-$656
Interest$259--$259
Advertising$179--$179
Total Functional Expenses$82,593$13,270$0$95,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,618
Fundraising Direct Expenses$16,931
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bike Ride$13,945$6,445$6,013$432
Dinner Auct$18,668$3,668$2,656$1,012
Total Events$57,618$22,618$16,931$5,687
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card$1,492
Payroll Taxes$722
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 governing body review Part VI line 11

Form 990 is reviewed by the finance committee and executive director before filing.

Conflict of interest policy compliance Part VI line 12C

Annual reviews are conducted to ensure the organization operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax-exempt status. The review shall, at a minimum, include the following subject: whether compensation arrangements and benefits are reasonable.

CEO executive director top management comp Part VI line 15A

The finance committee meets annually to review and approve compensation for the executive director and other staff members. No compensated directors or officers are included in the committee.

Other officer or key employee compensation Part VI line 15B

There are no other compensated officers or key employees at this time.

Governing documents etc available to public Part VI line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
First Priority Tri-states Inc
EIN
62-1769042
Address
PO BOX 416, HARROGATE, TN 37752

Signing Officer

Name
Emery Minton Jr
Title
Executive Direc
Phone
6062480404
Signed
2019-08-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Emery Minton Jr
Formed
1999
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
6
Employees
1
Volunteers
90

Preparer

Firm
PILLION ACCOUNTING and TAX
Address
PO BOX 626, MIDDLESBORO, KY 40965
Preparer
Vanessa Pillion
Phone
6062484829
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Correction of payroll tax liabilities (68)

List of other fees for services expenses Part IX line 11G

Compensation paid to youth ministers coordinating programs in 4 counties in ky, tn and va.

Raw XML Appendix394 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/TotalCalendarYear170Grp/TotalAmt0508656
IRS990ScheduleA/TotalSupportAmt0508902
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IRS990ScheduleD/EquipmentGrp/BookValueAmt09890
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt09890
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0722
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11492
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09890
IRS990ScheduleD/TotalLiabilityAmt02214
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt035000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt015000
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt07500
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt012500
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016931
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0DINNER AUCT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0BIKE RIDE
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt018668
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013945
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt025005
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt057618
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt03668
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt06445
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt012505
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IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05687
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08262
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt016931
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02656
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt06013
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE AND EXECUTIVE DIRECTOR BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL REVIEWS ARE CONDUCTED TO ENSURE THE ORGANIZATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. THE REVIEW SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECT: WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FINANCE COMMITTEE MEETS ANNUALLY TO REVIEW AND APPROVE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND OTHER STAFF MEMBERS. NO COMPENSATED DIRECTORS OR OFFICERS ARE INCLUDED IN THE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE ARE NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES AT THIS TIME.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CORRECTION OF PAYROLL TAX LIABILITIES (68)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION PAID TO YOUTH MINISTERS COORDINATING PROGRAMS IN 4 COUNTIES IN KY, TN AND VA.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other fees for services expenses Part IX line 11g
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/StatesWhereCopyOfReturnIsFldCd1TN
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt098876
IRS990/TotalAssetsGrp/BOYAmt091328
IRS990/TotalAssetsGrp/EOYAmt098876
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IRS990/TotalContributionsAmt099908
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013270
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082593
IRS990/TotalFunctionalExpensesGrp/TotalAmt095863
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04408
IRS990/TotalLiabilitiesEOYAmt02214
IRS990/TotalLiabilitiesGrp/BOYAmt04408
IRS990/TotalLiabilitiesGrp/EOYAmt02214
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt086920
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt096662
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt082593
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt05687
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0105673
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt090
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt091328
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt098876
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01177
IRS990/TravelGrp/TotalAmt01177
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt086920
IRS990/UnrestrictedNetAssetsGrp/EOYAmt096662
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0WWW.FPTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EMERY MINTON JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIREC
ReturnHeader/BusinessOfficerGrp/PhoneNum06062480404
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-08-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FIRST PRIORITY TRI-STATES INC
ReturnHeader/Filer/BusinessNameControlTxt0FIRS
ReturnHeader/Filer/EIN0621769042
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 416
ReturnHeader/Filer/USAddress/CityNm0HARROGATE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037752
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId021C437C98A3E9EFAE684F1D632A5B9823164AABB
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId021C437C98A3E9EFAE684F1D632A5B9823164AABB
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId06270832019239yrn4unr
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-08-27
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt069.133.122.70
ReturnHeader/FilingSecurityInformation/IPDt02019-08-27
ReturnHeader/FilingSecurityInformation/IPTm013:38:15
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203776009
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PILLION ACCOUNTING and TAX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 626
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLESBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040965
ReturnHeader/PreparerPersonGrp/PhoneNum06062484829
ReturnHeader/PreparerPersonGrp/PreparationDt02019-08-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VANESSA PILLION
ReturnHeader/ReturnTs02019-08-27T13:27:16-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.24$0.00$1.24$0.58$0.52$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.72$0.72$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.92$0.92$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.91$0.66$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.87$0.79$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.91$0.06$0.85$0.97$0.98$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.99$0.02$0.97$1.06$0.96$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.91$0.04$0.87$1.14$0.95$0.19
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.03$0.68$1.07$0.96$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.58$1.12$1.10$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.61$0.04$0.57$0.92$0.95$0.03
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.04$0.60$0.94$0.96$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.65$0.03$0.62$1.43
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.07$0.74$1.46