Civic Intelligence

Ruth B Vestal Memorial Trust

990 • Fiscal year 2014 • EIN 71-6099628

Apr 01, 2013 to Mar 31, 2014 • Filed on Aug 08, 2014

Organization ProfileN/A
40 Burton Hills RoadRoom/Suite 300Nashville, TN 37215

(615) 783-2540

Siviq Scores

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

Liabilities / Assets

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

55th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Net Margin

67th percentile

12%

Higher net margin than 67% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

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

2014 filings • 501(c)3 • <$500k nonprofits • Source year 2014

Asset Growth

44th percentile

-0.2%

Faster asset growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

8th percentile

-52%

Faster revenue growth than 8% of similar nonprofits.

2014 filings • 501(c)3 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets55th percentile

Assets

Down

$352,558

Down $629 (-0.2%) from 2013

Net Assets

Down

$352,558

Down $629 (-0.2%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin67th percentile

Revenue

$25,338

No earlier filing loaded for comparison.

Expenses

Up

$22,400

Up $875 (+4.1%) from 2013

Net Income

$2,938

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$400K$300K$200K$100K$0Assets 2011: $352,571Liabilities 2011: $0Net Assets 2011: $352,5712011Assets 2012: $321,825Liabilities 2012: $0Net Assets 2012: $321,8252012Assets 2013: $353,187Liabilities 2013: $0Net Assets 2013: $353,1872013Assets 2014: $352,558Liabilities 2014: $0Net Assets 2014: $352,5582014Assets 2015: $357,353Liabilities 2015: $0Net Assets 2015: $357,3532015Assets 2016: $349,472Liabilities 2016: $0Net Assets 2016: $349,4722016

Highlighted filing

2014

Assets$352,558
Liabilities$0
Net Assets$352,558
Open 2014 Filing

Operations Trend

Revenue Growth8th percentile

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

$30K$20K$10K$0-$10KExpenses 2011: $17,9182011Expenses 2012: $18,1182012Expenses 2013: $21,5252013Revenue 2014: $25,338Expenses 2014: $22,400Net Income 2014: $2,9382014Revenue 2015: $28,503Expenses 2015: $23,708Net Income 2015: $4,7952015Revenue 2016: $15,929Expenses 2016: $23,810Net Income 2016: -$7,8812016

Highlighted filing

2014

Revenue$25,338
Expenses$22,400
Net Income$2,938
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Aug 8, 2014
Return Version
2013v3.1
Gross Receipts
$156,138
Mission and Program Overview

Mission

Memorial trust set up to provide funds for operations of a church

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$227,675$342,589▲ $114,914
Cap Stk Tr Prin Current Funds$287,480$287,480→ $0
Rtn Earn Endowment Incm Other Fnds$62,140$65,078▲ $2,938
Savings and Temporary Cash Investments$121,945$9,969▼ $111,976
Total Assets$349,620$352,558▲ $2,938
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$349,620$352,558▲ $2,938
Total Liabilities and Net Assets / Fund Balance$349,620$352,558▲ $2,938
Compensation and Service Providers
Top Officer Pay74th percentile

Board Members and Trustees

NameTitle
Cumberland Trust and InvTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$25,338
Other Revenue
$0
Change in Net Assets
$2,938
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,132
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members$14,268--$14,268
Fees for Services Management-$7,407-$7,407
Fees for Services Accounting-$725-$725
Total Functional Expenses$14,268$8,132$0$22,400
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
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 11B

“Reviewed by corporate trustee”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

EIN
71-6099628
Phone
6157832540

Signing Officer

Name
Cumberland Trust
Title
Trustee
Phone
6157832540
Signed
2014-08-08

Organization Details

Legal Domicile
Ar
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Preparer
R Tracy Fox
Phone
5013722136
Raw XML Appendix227 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.

Path#Value
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/BenefitsToMembersGrp/ProgramServicesAmt014268
IRS990/BenefitsToMembersGrp/TotalAmt014268
IRS990/BooksInCareOfDetail/PersonNm0CUMBERLAND TRUST AND INV
IRS990/BooksInCareOfDetail/PhoneNum06157831437
IRS990/BooksInCareOfDetail/USAddress/AddressLine1040 BURTON HILLS ROAD SUITE 300
IRS990/BooksInCareOfDetail/USAddress/AddressLine20NASHVILLE TN
IRS990/BooksInCareOfDetail/USAddress/City0LITTLE ROCK
IRS990/BooksInCareOfDetail/USAddress/State0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCode072201
IRS990/BusinessRlnWithFamMemInd0false
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IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0287480
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt014268
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt025338
IRS990/CYOtherExpensesAmt08132
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt02938
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt022400
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt025338
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0THE NET INCOME OF THE TRUST IS PAYABLE TO CHRIST EPISCOPAL CHURCH ANNUALLY
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt014268
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0725
IRS990/FeesForServicesAccountingGrp/TotalAmt0725
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt07407
IRS990/FeesForServicesManagementGrp/TotalAmt07407
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt06363
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0137163
IRS990/GrossReceiptsAmt0156138
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt018975
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018975
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0227675
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0342589
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0130800
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MEMORIAL TRUST SET UP TO PROVIDE FUNDS FOR OPERATIONS OF A CHURCH
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0349620
IRS990/NetAssetsOrFundBalancesEOYAmt0352558
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt06363
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt06363
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt014268
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt050204
IRS990/PYOtherExpensesAmt07257
IRS990/PYOtherRevenueAmt02683
IRS990/PYRevenuesLessExpensesAmt031362
IRS990/PYTotalExpensesAmt021525
IRS990/PYTotalRevenueAmt052887
IRS990/ReconcilationRevenueExpnssAmt02938
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt062140
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt065078
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0121945
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09969
IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd0false
IRS990ScheduleA/ContributionControllerInd0false
IRS990ScheduleA/ContributionFamilyInd0false
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0716061142
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeDesc05
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt014268
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10CHRIST EPISCOPAL CHURCH
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine20CHRIST EPISCOPAL CHURCH
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrgNotifiedInd0true
IRS990ScheduleA/SupportedOrgInformationGrp/USOrganizedInd0true
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType2Ind0X
IRS990ScheduleA/SupportSumAmt014268
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0REVIEWED BY CORPORATE TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0349620
IRS990/TotalAssetsEOYAmt0352558
IRS990/TotalAssetsGrp/BOYAmt0349620
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt022400
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceExpensesAmt014268
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IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CUMBERLAND TRUST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum06157832540
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10RUTH B VESTAL MEMORIAL TRUST
ReturnHeader/Filer/BusinessNameControlTxt0RUTH
ReturnHeader/Filer/EIN0716099628
ReturnHeader/Filer/PhoneNum06157832540
ReturnHeader/Filer/USAddress/AddressLine1040 BURTON HILLS ROAD
ReturnHeader/Filer/USAddress/AddressLine20ROOM/SUITE 300
ReturnHeader/Filer/USAddress/City0NASHVILLE
ReturnHeader/Filer/USAddress/State0TN
ReturnHeader/Filer/USAddress/ZIPCode037215
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0710655086
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10FRAZEE FOX & DODGE LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine101115 W 4TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0LITTLE ROCK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0722012011
ReturnHeader/PreparerPersonGrp/PhoneNum05013722136
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R TRACY FOX
ReturnHeader/ReturnTs02014-08-13T10:04:39-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$352,558
Liabilities
$0
Net assets
$352,558
Revenue
$25,338
Expenses
$22,400
Net income
$2,938
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.00$3.49$0.16$0.24$0.08
2015Detailed filing. Detailed filing data is available for this year.$3.57$0.00$3.57$0.29$0.24$0.05
2014Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$0.25$0.22$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.00$3.53$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$0.00$3.22$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.00$3.53$0.18
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • <$500k nonprofits