Civic Intelligence

Front Porch Alliance

990 • Fiscal year 2013 • EIN 62-1853518

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 26, 2014

P O Box 5242Chattanooga, TN 37406

(423) 756-8545

Siviq Scores

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

Liabilities / Assets

31st percentile

0.03x

Higher debt load relative to assets than 31% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

16th percentile

0.00x

Higher debt load relative to revenue than 16% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

40th percentile

-0.1%

Higher net margin than 40% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

75th percentile

$104,166

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.1% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$89,286

Down $1,282 (-1.4%) from 2012

Net Assets

Down

$86,861

Down $991 (-1.1%) from 2012

Liabilities

Down

$2,425

Down $291 (-11%) from 2012

Revenue

$1,139,575

No earlier filing loaded for comparison.

Expenses

Up

$1,140,566

Up $258,347 (+29%) from 2012

Net Income

-$991

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $155,497Liabilities 2011: $3,025Net Assets 2011: $152,4722011Assets 2012: $90,568Liabilities 2012: $2,716Net Assets 2012: $87,8522012Assets 2013: $89,286Liabilities 2013: $2,425Net Assets 2013: $86,8612013Assets 2014: $161,207Liabilities 2014: $25,037Net Assets 2014: $136,1702014Assets 2015: $203,523Liabilities 2015: $13,114Net Assets 2015: $190,4092015Assets 2016: $217,375Liabilities 2016: $35,627Net Assets 2016: $181,7482016Assets 2017: $55,245Liabilities 2017: $22,990Net Assets 2017: $32,2552017Assets 2018: $4,742Liabilities 2018: $5,657Net Assets 2018: -$9152018Assets 2019: $13,594Liabilities 2019: $409Net Assets 2019: $13,1852019

Highlighted filing

2013

Assets$89,286
Liabilities$2,425
Net Assets$86,861

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $593,2962011Expenses 2012: $882,2192012Revenue 2013: $1,139,575Expenses 2013: $1,140,566Net Income 2013: -$9912013Revenue 2014: $1,056,730Expenses 2014: $1,007,421Net Income 2014: $49,3092014Revenue 2015: $1,103,535Expenses 2015: $1,049,296Net Income 2015: $54,2392015Revenue 2016: $1,135,959Expenses 2016: $1,144,620Net Income 2016: -$8,6612016Revenue 2017: $905,119Expenses 2017: $1,054,612Net Income 2017: -$149,4932017Revenue 2018: $408,256Expenses 2018: $441,432Net Income 2018: -$33,1762018Revenue 2019: $61,520Expenses 2019: $47,420Net Income 2019: $14,1002019

Highlighted filing

2013

Revenue$1,139,575
Expenses$1,140,566
Net Income-$991
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 26, 2014
Return Version
2013v3.0
Gross Receipts
$1,139,575
Mission and Program Overview

Mission

Front porch alliance develops new solutions that strengthen chattanooga's inner-city community, that are consistent with traditional values, and that coordinate the resources of churches, ministries, schools, and local government.

Front porch alliance seeks values-based solutions, builds partnerships, and encourages local government by serving as a liaison between faith-based organizations and chattanooga and hamilton county, tn governments.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$86,433$83,719▼ $2,714
Land, Buildings, and Equipment, Net$4,135$5,567▲ $1,432
Total Assets$90,568$89,286▼ $1,282
Liabilities
Accounts Payable and Accrued Expenses$2,716$2,425▼ $291
Total Liabilities$2,716$2,425▼ $291
Net Assets / Fund Balance
Temporarily Rstr Net Assets$86,712$159,919▲ $73,207
Unrestricted Net Assets$1,140$-73,058▼ $74,198
Total Net Assets Fund Balance$87,852$86,861▼ $991
Total Liabilities and Net Assets / Fund Balance$90,568$89,286▼ $1,282

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,567$22,498$28,065
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alton Chapman SrExecutive DirectorFT$104,166$104,166

Board Members and Trustees

NameTitle
Charlie PhillipsBoard of Director
David ParkerBoard of Director
Hugh O Maclellan JrBoard of Director
Mike ChapmanBoard of Director
Ternae JordanBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$1,139,559
Program Service Revenue
$0
Investment Income
$16
Other Revenue
$0
All Other Contributions
$1,129,559
Change in Net Assets
$-991

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,139,575
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,139,575
Total Revenue per Form 990
$1,139,575
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$820,542
Salaries, Compensation, and Employee Benefits$320,024
Total Fundraising Expense$2,288
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,959$187,261-$289,220
All Other Expenses$33,456$12,297$2,236$47,989
Other Expenses$35,769$500-$35,769
Travel$24,376$3,665-$28,041
Insurance$694$26,234-$26,928
Payroll Taxes$3,375$18,230-$21,605
Fees for Services Accounting$696$18,511-$19,207
Occupancy$400$11,950-$12,350
Other Employee Benefits$4,851$4,348-$9,199
Office Expenses$1,534$4,688$52$6,274
Depreciation Depletion-$1,600-$1,600
Total Functional Expenses$848,994$289,284$2,288$1,140,566

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,140,566
Total Expenses per Audited Statements$1,140,566
Total Expenses per Form 990$1,140,566
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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 11

Front porch alliance relies on preparation of the federal form 990 by a certified public accounting firm. Then a draft form is presented to the board of directors who confirms all numbers and then votes whether or not to accept form. If board needs clarification they contact preparers and if there are changes preparer makes changes. Board votes on form 990 before it is filed.

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

Each year front porch alliance has all board members and key employees fill out documents disclosing relationships that may conflict with everyday business of the organization. Front porch alliance then monitors activities to make sure there is no conflict of interest in daily transactions.

Form 990, Part VI, Section B, Line 15

Front porch alliance determines salaries for key personnel based upon comparable salaries of area non profit organizations and what is acceptable in public standards based on years of experience and quality of work.

Form 990, Part VI, Section C, Line 19

Front porch alliance makes items available to the public only upon request.

Filing and Contact Details

Filer

EIN
62-1853518
Phone
4237568545

Signing Officer

Name
Alton Chapman
Title
President
Phone
4237568545
Signed
2014-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alton Chapman
Formed
2001
Legal Domicile
Tn
Voting Board Members
6
Independent Board Members
5
Employees
4
Volunteers
200

Preparer

Preparer
Jerry Smith CPA
Phone
4237567771
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The process remains unchanged from prior year.

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. However, it is subject to federal tax on unrelated business income. This income is reported on the federal form 990-t as unrelated business income. The organization follows the guidance of financial accounting standards board (fasb) accounting standards codification (asc) topic 740, income taxes, which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. In addition, asc topic 740 provides guidance on derecognition, classification, interest and penalties, disclosure and transition. Based on its evaluation, the organization has concluded that there are no significant uncertain tax positions requiring recognition in its financial statements. The organization's evaluation was performed for tax years ended december 31, 2010 through december 31, 2013, for federal income tax, the years that remain subject to examination by major tax jurisdictions as of december 31, 2013.

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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/CurrentTaxYearMinus3YearsAmt0552220
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0476945
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03536933
IRS990ScheduleA/TotalSupportAmt03538670
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05567
IRS990ScheduleD/EquipmentGrp/DepreciationAmt022498
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028065
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01140566
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01139575
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, IT IS SUBJECT TO FEDERAL TAX ON UNRELATED BUSINESS INCOME. THIS INCOME IS REPORTED ON THE FEDERAL FORM 990-T AS UNRELATED BUSINESS INCOME. THE ORGANIZATION FOLLOWS THE GUIDANCE OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) TOPIC 740, INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, ASC TOPIC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED DECEMBER 31, 2010 THROUGH DECEMBER 31, 2013, FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF DECEMBER 31, 2013.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05567
IRS990ScheduleD/TotalExpensesPerForm990Amt01140566
IRS990ScheduleD/TotalRevenuePerForm990Amt01139575
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01139575
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01140566
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRONT PORCH ALLIANCE RELIES ON PREPARATION OF THE FEDERAL FORM 990 BY A CERTIFIED PUBLIC ACCOUNTING FIRM. THEN A DRAFT FORM IS PRESENTED TO THE BOARD OF DIRECTORS WHO CONFIRMS ALL NUMBERS AND THEN VOTES WHETHER OR NOT TO ACCEPT FORM. IF BOARD NEEDS CLARIFICATION THEY CONTACT PREPARERS AND IF THERE ARE CHANGES PREPARER MAKES CHANGES. BOARD VOTES ON FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH YEAR FRONT PORCH ALLIANCE HAS ALL BOARD MEMBERS AND KEY EMPLOYEES FILL OUT DOCUMENTS DISCLOSING RELATIONSHIPS THAT MAY CONFLICT WITH EVERYDAY BUSINESS OF THE ORGANIZATION. FRONT PORCH ALLIANCE THEN MONITORS ACTIVITIES TO MAKE SURE THERE IS NO CONFLICT OF INTEREST IN DAILY TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FRONT PORCH ALLIANCE DETERMINES SALARIES FOR KEY PERSONNEL BASED UPON COMPARABLE SALARIES OF AREA NON PROFIT ORGANIZATIONS AND WHAT IS ACCEPTABLE IN PUBLIC STANDARDS BASED ON YEARS OF EXPERIENCE AND QUALITY OF WORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FRONT PORCH ALLIANCE MAKES ITEMS AVAILABLE TO THE PUBLIC ONLY UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS REMAINS UNCHANGED FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt086712
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0159919
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt090568
IRS990/TotalAssetsEOYAmt089286
IRS990/TotalAssetsGrp/BOYAmt090568
IRS990/TotalAssetsGrp/EOYAmt089286
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01139559
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02288
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0289284
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0848994
IRS990/TotalFunctionalExpensesGrp/TotalAmt01140566
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02716
IRS990/TotalLiabilitiesEOYAmt02425
IRS990/TotalLiabilitiesGrp/BOYAmt02716
IRS990/TotalLiabilitiesGrp/EOYAmt02425
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt087852
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt086861
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt0296466
IRS990/TotalProgramServiceExpensesAmt0848994
IRS990/TotalReportableCompFromOrgAmt0104166
IRS990/TotalRevenueGrp/ExclusionAmt016
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01139575
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt090568
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt089286
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt03665
IRS990/TravelGrp/ProgramServicesAmt024376
IRS990/TravelGrp/TotalAmt028041
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01140
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-73058
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10P O BOX 5242
IRS990/USAddress/City0CHATTANOOGA
IRS990/USAddress/State0TN
IRS990/USAddress/ZIPCode037406
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ALTON CHAPMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04237568545
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-26
ReturnHeader/Filer/BusinessName/BusinessNameLine10FRONT PORCH ALLIANCE
ReturnHeader/Filer/BusinessNameControlTxt0FRON
ReturnHeader/Filer/EIN0621853518
ReturnHeader/Filer/PhoneNum04237568545
ReturnHeader/Filer/USAddress/AddressLine10P O BOX 5242
ReturnHeader/Filer/USAddress/City0CHATTANOOGA
ReturnHeader/Filer/USAddress/State0TN
ReturnHeader/Filer/USAddress/ZIPCode037406
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621114363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10HENDERSON HUTCHERSON & MCCULLOUGH PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101200 MARKET STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CHATTANOOGA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode037402
ReturnHeader/PreparerPersonGrp/PhoneNum04237567771
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERRY SMITH CPA
ReturnHeader/ReturnTs02014-07-08T11:10:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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