Civic Intelligence

21St Drug Court Inc

EIN 62-1867489 • 501(c)3 • Franklin, TN

Profile

Public safety by rehabilitation of non-violent drug felons

P O Box 757Franklin, TN 37065

www.21stdc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

82nd percentile

0.46x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

1.76x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

26th percentile

-4.0%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-62%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,795,433

Down $74,543 (-4.0%) from 2022

Liabilities

Up

$828,651

Up $25,287 (+3.1%) from 2022

Net Assets

Down

$966,782

Down $99,830 (-9.4%) from 2022

Revenue

Down

$472,053

Down $764,652 (-62%) from 2022

Expenses

Up

$571,883

Up $101,821 (+22%) from 2022

Net Income

Down

-$99,830

Down $866,473 (-113%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $232,020Liabilities 2011: $5,257Net Assets 2011: $226,7632011Assets 2012: $341,552Liabilities 2012: $7,748Net Assets 2012: $333,8042012Assets 2013: $355,711Liabilities 2013: $9,785Net Assets 2013: $345,9262013Assets 2014: $368,208Liabilities 2014: $10,162Net Assets 2014: $358,0462014Assets 2015: $387,307Liabilities 2015: $12,175Net Assets 2015: $375,1322015Assets 2016: $417,294Liabilities 2016: $8,083Net Assets 2016: $409,2112016Assets 2017: $396,798Liabilities 2017: $20,333Net Assets 2017: $376,4652017Assets 2018: $342,118Liabilities 2018: $8,076Net Assets 2018: $334,0422018Assets 2019: $281,888Liabilities 2019: $5,443Net Assets 2019: $276,4452019Assets 2021: $320,077Liabilities 2021: $67,814Net Assets 2021: $252,2632021Assets 2022: $1,869,976Liabilities 2022: $803,364Net Assets 2022: $1,066,6122022Assets 2023: $1,795,433Liabilities 2023: $828,651Net Assets 2023: $966,7822023

Highlighted filing

2023

Assets$1,795,433
Liabilities$828,651
Net Assets$966,782

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $297,882Expenses 2011: $313,033Net Income 2011: -$15,1512011Revenue 2012: $483,353Expenses 2012: $376,312Net Income 2012: $107,0412012Revenue 2013: $343,706Expenses 2013: $331,584Net Income 2013: $12,1222013Revenue 2014: $362,245Expenses 2014: $350,125Net Income 2014: $12,1202014Revenue 2015: $396,393Expenses 2015: $379,307Net Income 2015: $17,0862015Revenue 2016: $413,169Expenses 2016: $379,091Net Income 2016: $34,0782016Revenue 2017: $384,413Expenses 2017: $417,159Net Income 2017: -$32,7462017Revenue 2018: $375,373Expenses 2018: $417,796Net Income 2018: -$42,4232018Revenue 2019: $411,589Expenses 2019: $469,186Net Income 2019: -$57,5972019Revenue 2021: $380,246Expenses 2021: $444,141Net Income 2021: -$63,8952021Revenue 2022: $1,236,705Expenses 2022: $470,062Net Income 2022: $766,6432022Revenue 2023: $472,053Expenses 2023: $571,883Net Income 2023: -$99,8302023

Highlighted filing

2023

Revenue$472,053
Expenses$571,883
Net Income-$99,830

Filings

Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2018 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 31, 2019
Return Version
2018v3.1
Gross Receipts
$376,575
Mission and Program Overview

Mission

Promote public safety by rehabilitation of non-violent felons.

Public safety by rehabilitation of non-violent drug felons

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$322,247$282,615▼ $39,632
Cash and Non-Interest-Bearing Accounts$20,091$22,506▲ $2,415
Pledges and Grants Receivable$39,083$21,739▼ $17,344
Prepaid Expenses and Deferred Charges$7,917$8,384▲ $467
Land, Buildings, and Equipment, Net$7,460$6,874▼ $586
Total Assets$396,798$342,118▼ $54,680
Liabilities
Accounts Payable and Accrued Expenses$20,333$8,076▼ $12,257
Total Liabilities$20,333$8,076▼ $12,257
Net Assets / Fund Balance
Unrestricted Net Assets$376,465$334,042▼ $42,423
Total Net Assets Fund Balance$376,465$334,042▼ $42,423
Total Liabilities and Net Assets / Fund Balance$396,798$342,118▼ $54,680

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,874$21,949$28,823
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jeff MoseleyPresident
Anthony PickettBoard Member
Bard IzzoBoard Member
Carlin HessBoard Member
David DinglerBoard Member
Elaine BeelerBoard Member
Jen MeyerBoard Member
Jimmy MoodyBoard Member
Judge James MartinBoard Member
Kevin RiggsBoard Member
Lacie SimontonBoard Member
Rebekah Provost-emmonsBoard Member
Alma MclemoreSecretary
Don HarrisTreasurer
David VeileVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$181,075
Program Service Revenue
$150,721
Investment Income
$1,618
Other Revenue
$41,959
All Other Contributions
$5,333
Change in Net Assets
$-42,423

Audited Revenue Reconciliation

Revenue per Audited Statements
$375,373
Total Revenue per Audited Statements
$375,373
Total Revenue per Form 990
$375,373
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$244,438
Salaries, Compensation, and Employee Benefits$173,358
Total Fundraising Expense$5,629
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,677$62,400-$161,077
Occupancy$127,938--$127,938
Payroll Taxes$7,508$4,773-$12,281
All Other Expenses$9,305$775-$10,080
Office Expenses$6,716--$6,716
Insurance$5,938--$5,938
Fees for Services Accounting-$3,580-$3,580
Other Expenses$3,286-$5,629$3,286
Travel$1,904--$1,904
Depreciation Depletion$1,396--$1,396
Conferences and Meetings$207--$207
Total Functional Expenses$340,639$71,528$5,629$417,796

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$417,796
Total Expenses per Audited Statements$417,796
Total Expenses per Form 990$417,796
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$43,161
Fundraising Direct Expenses$1,202
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Food Truck Sale$37,842$37,842-$37,842
Community Break$5,319$5,319$1,202$4,117
Total Events$43,161$43,161$1,202$41,959
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
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
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 11B

The coordinator and bookkeeper review the tax return before filing.

Form 990, Page 6, Part VI, Line 15A

All top management and key employees compensation is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 15B

All top management and key employees compensation is reviewed and approved by the board of directors.

Form 990, Page 6, Part VI, Line 19

Documents are made available during normal office hours upon request by the public.

Filing and Contact Details

Filer

Filer Name
21st District Recovery Court Inc
EIN
62-1867489
Phone
6155957868
Address
P O BOX 757, FRANKLIN, TN 37065

Signing Officer

Name
Connie Martin
Title
Executive Director
Phone
6155957868
Signed
2019-05-31

Organization Details

Principal Officer
Connie Martin
Formed
2001
Legal Domicile
Tn
Voting Board Members
16
Independent Board Members
16
Employees
5

Preparer

Firm
Parsons & Associates Cpas
Address
234 FOURTH AVE N, FRANKLIN, TN 37064
Preparer
Dan H Parsons
Phone
6157944313
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt0282615
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 31,945
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0181075
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0158030
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0192283
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0178376
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0221080
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0930844
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01618
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01614
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01030
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0551
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01217
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt06030
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0348864
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt037842
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt031945
IRS990ScheduleA/OtherIncome170Grp/TotalAmt069787
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88050
IRS990ScheduleA/PublicSupportPY170Pct00.91030
IRS990ScheduleA/PublicSupportTotal170Amt0930844
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0181075
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0158030
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0192283
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0178376
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0221080
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0930844
IRS990ScheduleA/TotalSupportAmt01057150
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus2YearsAmt019763
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt023952
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus4YearsAmt06774
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt050489
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt06874
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021949
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028823
IRS990ScheduleD/ExpensesSubtotalAmt0417796
IRS990ScheduleD/RevenueSubtotalAmt0375373
IRS990ScheduleD/TotalBookValueLandBuildingsAmt06874
IRS990ScheduleD/TotalExpensesPerForm990Amt0417796
IRS990ScheduleD/TotalRevenuePerForm990Amt0375373
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IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt01202
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FOOD TRUCK SALE
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0COMMUNITY BREAK
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt037842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt05319
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt043161
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt037842
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt05319
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt043161
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt041959
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt01202
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt01202
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/LicensedStatesCd0TN
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COORDINATOR AND BOOKKEEPER REVIEW THE TAX RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL TOP MANAGEMENT AND KEY EMPLOYEES COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL TOP MANAGEMENT AND KEY EMPLOYEES COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE DURING NORMAL OFFICE HOURS UPON REQUEST BY THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0342118
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IRS990/TotalAssetsGrp/EOYAmt0342118
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IRS990/TotalContributionsAmt0181075
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt05629
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt071528
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0340639
IRS990/TotalFunctionalExpensesGrp/TotalAmt0417796
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020333
IRS990/TotalLiabilitiesEOYAmt08076
IRS990/TotalLiabilitiesGrp/BOYAmt020333
IRS990/TotalLiabilitiesGrp/EOYAmt08076
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0376465
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0334042
IRS990/TotalProgramServiceExpensesAmt0340639
IRS990/TotalProgramServiceRevenueAmt0150721
IRS990/TotalRevenueGrp/ExclusionAmt039460
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0150721
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0375373
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0396798
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0342118
IRS990/TravelGrp/ProgramServicesAmt01904
IRS990/TravelGrp/TotalAmt01904
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0376465
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0334042
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 757
IRS990/USAddress/CityNm0FRANKLIN
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037065
IRS990/VotingMembersGoverningBodyCnt016
IRS990/VotingMembersIndependentCnt016
IRS990/WebsiteAddressTxt0WWW.21STDC.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CONNIE MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum06155957868
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt021ST DISTRICT RECOVERY COURT INC
ReturnHeader/Filer/BusinessNameControlTxt021ST
ReturnHeader/Filer/EIN0621867489
ReturnHeader/Filer/PhoneNum06155957868

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