Civic Intelligence

First Priority Tri-States Inc

990 • Fiscal year 2023 • EIN 62-1769042

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

PO Box 416Harrogate, TN 37752

(606) 269-8269

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.01x

Higher debt load relative to revenue than 65% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

43rd percentile

0.0%

Higher net margin than 43% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

49th percentile

0.0%

Faster asset growth than 49% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

23rd percentile

-22%

Faster revenue growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$119,494

Flat from 2022

Net Assets

Flat

$119,013

Flat from 2022

Liabilities

Flat

$481

Flat from 2022

Revenue

Down

$71,587

Down $20,413 (-22%) from 2022

Expenses

Down

$71,587

Down $20,478 (-22%) from 2022

Net Income

Up

$0

Up $65 (+100%) from 2022

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

2023

Assets$119,494
Liabilities$481
Net Assets$119,013

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

2023

Revenue$71,587
Expenses$71,587
Net Income$0
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$71,587
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$109,294$109,294→ $0
Savings and Temporary Cash Investments$10,200$10,200→ $0
Total Assets$119,494$119,494→ $0
Liabilities
Other Liabilities$481$481→ $0
Total Liabilities$481$481→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$119,013$119,013→ $0
Total Net Assets Fund Balance$119,013$119,013→ $0
Total Liabilities and Net Assets / Fund Balance$119,494$119,494→ $0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Adam RobertsonChairman
Jerry WheelerDirector
Williamson DeavoursExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$71,587
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$71,587
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,748
Salaries, Compensation, and Employee Benefits$31,839
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-$31,720-$31,720
Fees for Services Other$20,360--$20,360
Other Expenses$6,985--$6,985
Insurance$2,991--$2,991
Information Technology$688--$688
Office Expenses$563--$563
All Other Expenses$422--$422
Conferences and Meetings$358--$358
Payroll Taxes-$119-$119
Total Functional Expenses$39,748$31,839$0$71,587
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
Payroll Taxes$481
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 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
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
William Deavours
Title
Director
Phone
6062698269
Signed
2024-11-15
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
Tn
Voting Board Members
3
Independent Board Members
3
Employees
1

Preparer

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

Additional Explanations

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 Appendix300 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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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/ExplanationTxt5COMPENSATION 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/FormAndLineReferenceDesc5List of other fees for services expenses Part IX line 11g
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IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.FPTS.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM DEAVOURS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06062698269
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFF BROOKS
ReturnHeader/ReturnTs02024-11-13T18:43:35-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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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