Civic Intelligence

Jbm Community Resources Inc

990 • Fiscal year 2018 • EIN 81-1805367

Jan 01, 2018 to Dec 31, 2018 • Filed on Oct 22, 2019

402 Washington St SE Suite 200Gainesville, GA 30501

(770) 906-9284

Siviq Scores

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

Liabilities / Assets

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

14th percentile

0.00x

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

99th percentile

100%

Higher net margin than 99% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

91st percentile

46%

Faster asset growth than 91% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

4th percentile

-54%

Faster revenue growth than 4% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,951,760

Up $926,176 (+46%) from 2017

Net Assets

Up

$2,951,760

Up $926,176 (+46%) from 2017

Liabilities

Flat

$0

Flat from 2017

Revenue

Down

$930,000

Down $1,097,000 (-54%) from 2017

Expenses

Up

$3,824

Up $1,722 (+82%) from 2017

Net Income

Down

$926,176

Down $1,098,722 (-54%) from 2017

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $686Net Assets 2016: $6862016Assets 2017: $2,025,584Liabilities 2017: $0Net Assets 2017: $2,025,5842017Assets 2018: $2,951,760Liabilities 2018: $0Net Assets 2018: $2,951,7602018Assets 2019: $2,948,290Liabilities 2019: $0Net Assets 2019: $2,948,2902019Assets 2020: $2,944,262Liabilities 2020: $0Net Assets 2020: $2,944,2622020Assets 2021: $3,529,187Liabilities 2021: $0Net Assets 2021: $3,529,1872021Assets 2022: $5,228,939Liabilities 2022: $0Net Assets 2022: $5,228,9392022Assets 2024: $7,529,100Liabilities 2024: $4,879Net Assets 2024: $7,524,2212024

Highlighted filing

2018

Assets$2,951,760
Liabilities$0
Net Assets$2,951,760

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2016: $1,000Expenses 2016: $314Net Income 2016: $6862016Revenue 2017: $2,027,000Expenses 2017: $2,102Net Income 2017: $2,024,8982017Revenue 2018: $930,000Expenses 2018: $3,824Net Income 2018: $926,1762018Revenue 2019: $0Expenses 2019: $3,470Net Income 2019: -$3,4702019Revenue 2020: $0Expenses 2020: $4,028Net Income 2020: -$4,0282020Revenue 2021: $839,120Expenses 2021: $254,195Net Income 2021: $584,9252021Revenue 2022: $1,704,218Expenses 2022: $4,466Net Income 2022: $1,699,7522022Revenue 2024: $29,847,443Expenses 2024: $28,821,382Net Income 2024: $1,026,0612024

Highlighted filing

2018

Revenue$930,000
Expenses$3,824
Net Income$926,176
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Oct 22, 2019
Return Version
2018v3.1
Gross Receipts
$930,000
Mission and Program Overview

Mission

The foundation is organized exclusively for religious, charitable, educational, and scientific purposes within the meaning of section 501(c) (3) and 170(c)(2)of the internal revenue code of 1986 or the corresponding provisions of any future united states internal revenue laws (the "code"), for the benefit of, to perform the functions of, or to carry out the purposes of national christian charitable foundation, inc., within the meaning of section 509(a)(3) of the code.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,025,584$2,951,760▲ $926,176
Other Notes and Loans Receivable, Net$1,500,000$2,775,514▲ $1,275,514
Cash and Non-Interest-Bearing Accounts$525,584$176,246▼ $349,338
Total Assets$2,025,584$2,951,760▲ $926,176
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,025,584$2,951,760▲ $926,176
Total Liabilities and Net Assets / Fund Balance$2,025,584$2,951,760▲ $926,176
Compensation and Service Providers

Board Members and Trustees

NameTitle
John B Mckibbon IiiPresident/se
Dana E RingDirector
Robert G CollinsDirector
Robert G Henderson JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$930,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$930,000
Change in Net Assets
$926,176
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,824
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
Fees for Services Accounting$3,178--$3,178
Office Expenses$616--$616
Fees for Services Other$30--$30
Total Functional Expenses$3,824$0$0$3,824
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
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
Yes
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 2

John b. Mckibbon, iii robert g. Henderson, jr. President treasurer employer / employee

Form 990, Page 6, Part VI, Line 7A

The donor group appoints one director. Since the national christian foundation is supported by this organization, it designates a majority of the directors, which is set at a minimum of three.

Form 990, Page 6, Part VI, Line 11B

The return is prepared by a qualified certified public accountant and is reviewed by a qualified tax attorney and provided to the board of directors.

Form 990, Page 6, Part VI, Line 12C

Officers, directors, and key employees are subject to the conflict of interest policy. All of these individuals complete a conflict of interest questionnaire each year disclosing any areas of conflict during the year. If a potential conflict arises where an applicable individual has a conflict of interest, the individual recuses themselves from the discussion and decision as mandated by the policy. The policy spells out what notice is to be provided by an individual with a conflict and how decision making thereafter is to be effected.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, policies, and financial statements are not available to the public.

Form 990, Part VII

Robert collins and dana ring are employed by the national christian foundation, inc.(ncf), a supported organization of the organization. Please see form ncf form 990 for reportable compensation information.

Filing and Contact Details

Filer

Filer Name
Jbm Community Resources Inc
EIN
81-1805367
Phone
7709069284
Address
402 WASHINGTON ST SE SUITE 200, GAINESVILLE, GA 30501

Signing Officer

Name
John B Mckibbon Iii
Title
President/secretary
Phone
7705343381
Signed
2019-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John B Mckibbon Iii
Formed
2016
Legal Domicile
Ga
Voting Board Members
3
Independent Board Members
1
Employees
0

Preparer

Firm
Kent W Coleman CPA
Address
PO BOX 437, GAINESVILLE, GA 30503
Preparer
Kent W Coleman
Phone
7705343583
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundation is organized exclusively for religious, charitable, educational, and scientific purposes within the meaning of section 501(c) (3) and 170(c)(2)of the internal revenue code of 1986 or the corresponding provisions of any future united states internal revenue laws (the "code"), for the benefit of, to perform the functions of, or to carry out the purposes of national christian charitable foundation, inc., within the meaning of section 509(a)(3) of the code.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS ORGANIZED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, EDUCATIONAL, AND SCIENTIFIC PURPOSES WITHIN THE MEANING OF SECTION 501(C) (3) AND 170(C)(2)OF THE INTERNAL REVENUE CODE OF 1986 OR THE CORRESPONDING PROVISIONS OF ANY FUTURE UNITED STATES INTERNAL REVENUE LAWS (THE "CODE"), FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF NATIONAL CHRISTIAN CHARITABLE FOUNDATION, INC., WITHIN THE MEANING OF SECTION 509(A)(3) OF THE CODE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JOHN B. MCKIBBON, III ROBERT G. HENDERSON, JR. PRESIDENT TREASURER EMPLOYER / EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE DONOR GROUP APPOINTS ONE DIRECTOR. SINCE THE NATIONAL CHRISTIAN FOUNDATION IS SUPPORTED BY THIS ORGANIZATION, IT DESIGNATES A MAJORITY OF THE DIRECTORS, WHICH IS SET AT A MINIMUM OF THREE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS PREPARED BY A QUALIFIED CERTIFIED PUBLIC ACCOUNTANT AND IS REVIEWED BY A QUALIFIED TAX ATTORNEY AND PROVIDED TO THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE SUBJECT TO THE CONFLICT OF INTEREST POLICY. ALL OF THESE INDIVIDUALS COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE EACH YEAR DISCLOSING ANY AREAS OF CONFLICT DURING THE YEAR. IF A POTENTIAL CONFLICT ARISES WHERE AN APPLICABLE INDIVIDUAL HAS A CONFLICT OF INTEREST, THE INDIVIDUAL RECUSES THEMSELVES FROM THE DISCUSSION AND DECISION AS MANDATED BY THE POLICY. THE POLICY SPELLS OUT WHAT NOTICE IS TO BE PROVIDED BY AN INDIVIDUAL WITH A CONFLICT AND HOW DECISION MAKING THEREAFTER IS TO BE EFFECTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROBERT COLLINS AND DANA RING ARE EMPLOYED BY THE NATIONAL CHRISTIAN FOUNDATION, INC.(NCF), A SUPPORTED ORGANIZATION OF THE ORGANIZATION. PLEASE SEE FORM NCF FORM 990 FOR REPORTABLE COMPENSATION INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VII
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ReturnHeader/BusinessOfficerGrp/SignatureDt02019-10-22
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ReturnHeader/ReturnTs02019-11-06T08:27:05-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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