Civic Intelligence

Confraternity of Penitents

EIN 90-0514142 • 501(c)3 • Fort Wayne, IN

Fort Wayne, IN
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

5th percentile

-332%

Higher net margin than 5% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

18th percentile

-58%

Faster asset growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

28th percentile

-29%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$1,232

Down $1,721 (-58%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Down

$1,232

Down $1,721 (-58%) from 2020

Revenue

Down

$519

Down $212 (-29%) from 2020

Expenses

Up

$2,240

Up $2,011 (+878%) from 2020

Net Income

Down

-$1,721

Down $2,223 (-443%) from 2020

Trend Graphs

Balance Sheet Trend

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

$30K$20K$10K$0-$10K-$20KAssets 2011: $4,407Liabilities 2011: $0Net Assets 2011: $4,4072011Assets 2012: $23,622Liabilities 2012: $0Net Assets 2012: $23,6222012Assets 2013: $4,206Liabilities 2013: $17,102Net Assets 2013: -$12,8962013Assets 2014: $3,797Liabilities 2014: $17,102Net Assets 2014: -$13,3052014Assets 2015: $3,169Liabilities 2015: $17,102Net Assets 2015: -$13,9332015Assets 2016: $3,089Liabilities 2016: $17,102Net Assets 2016: -$14,0132016Assets 2017: $1,385Liabilities 2017: $17,102Net Assets 2017: -$15,7172017Assets 2018: $1,855Liabilities 2018: $17,102Net Assets 2018: -$15,2472018Assets 2019: $1Liabilities 2019: $0Net Assets 2019: $12019Assets 2020: $2,953Liabilities 2020: $0Net Assets 2020: $2,9532020Assets 2021: $1,232Liabilities 2021: $0Net Assets 2021: $1,2322021

Highlighted filing

2021

Assets$1,232
Liabilities$0
Net Assets$1,232

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2011: $2,513Expenses 2011: $1,963Net Income 2011: $5502011Revenue 2012: $109,158Expenses 2012: $89,943Net Income 2012: $19,2152012Revenue 2013: $6,264Expenses 2013: $25,680Net Income 2013: -$19,4162013Revenue 2014: $5,077Expenses 2014: $5,486Net Income 2014: -$4092014Revenue 2015: $1,191Expenses 2015: $1,819Net Income 2015: -$6282015Revenue 2016: $485Expenses 2016: $565Net Income 2016: -$802016Revenue 2017: $636Expenses 2017: $2,340Net Income 2017: -$1,7042017Revenue 2018: $795Expenses 2018: $325Net Income 2018: $4702018Revenue 2019: $877Expenses 2019: $281Net Income 2019: $5962019Revenue 2020: $731Expenses 2020: $229Net Income 2020: $5022020Revenue 2021: $519Expenses 2021: $2,240Net Income 2021: -$1,7212021

Highlighted filing

2021

Revenue$519
Expenses$2,240
Net Income-$1,721

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 25, 2023
Return Version
2021v4.2
Gross Receipts
$519
Mission and Program Overview

Mission

to promote religious conversion and holiness

Evangelization of people to religious conversion by a life of prayer and penance

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$2,953$1,232▼ $1,721
Total Assets$2,953$1,232▼ $1,721
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,953$1,232▼ $1,721
Total Net Assets Fund Balance$2,953$1,232▼ $1,721
Total Liabilities and Net Assets / Fund Balance$2,953$1,232▼ $1,721
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dianne JoslynCouncil Member
James NugentCouncil Member
Joel WhitakerCouncil Member
Karen SadockCouncil Member
Mariah DragolichCouncil Member
Ann FennesseyMessenger
Madeline P NugentMinister General
Sandra SeyfertMinisterial Assistant
Sue BradyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$519
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$519
Change in Net Assets
$-1,721
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,700
Other Expenses$540
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,700--$1,700
Other Expenses$540--$540
Total Functional Expenses$2,240$0$0$2,240
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
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
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

Part VI Line 2

Madeline P Nugent, Minister General, is the wife of James Nugent, Council

Part VI Line 2

Mwmber.

Part VI Line 7A

Local group members who are also members of the council (governing body) of

Part VI Line 7A

the parent organization can vote on issues before the council.

Part VI Line 11B

none

Part VI Line 19

These Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Confraternity of Penitents
EIN
90-0514142
In Care Of
% James Nugent
Phone
2607396882
Address
1702 Lumbard Street, Fort Wayne, IN 46803

Signing Officer

Name
James Nugent
Title
Council Member
Phone
2607396882
Signed
2023-10-25

Organization Details

Principal Officer
Madeline P Nugent
Formed
2003
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Supplemental Narrative

Additional Explanations

none

This return was efiled in 2022 using Tax Act. However, it was efiled using

none

the 990-EZ form even though all the required 990 forms were filled out.

none

In July 2023 Mr. Funk requested that the 2021 990 paper return be faxed to

none

him since the efiled 2021 return was required to be filed on the

none

990 form not the 990 EZ form. This is required since the 2021 return was a

none

group return for subordinates which must be filed using the 990 form.

none

I now need to efile the 2021 990 since the IRS only has the paper return

none

which I sent to Mr. Funk while the Taxpayer First Act requires that

none

990 returns from 2020 or later be filed electronically.

Raw XML Appendix310 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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IRS990/Form990PartVIISectionAGrp/TitleTxt0Minister General
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Messenger
IRS990/Form990PartVIISectionAGrp/TitleTxt3Ministerial Assistant
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Council Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Council Member
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Madeline P Nugent, Minister General, is the wife of James Nugent, Council
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Mwmber.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Local group members who are also members of the council (governing body) of
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3the parent organization can vote on issues before the council.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4none
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5These Documents are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6This return was efiled in 2022 using Tax Act. However, it was efiled using
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7the 990-EZ form even though all the required 990 forms were filled out.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8In July 2023 Mr. Funk requested that the 2021 990 paper return be faxed to
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9him since the efiled 2021 return was required to be filed on the
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10990 form not the 990 EZ form. This is required since the 2021 return was a
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11group return for subordinates which must be filed using the 990 form.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12I now need to efile the 2021 990 since the IRS only has the paper return
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13which I sent to Mr. Funk while the Taxpayer First Act requires that
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14990 returns from 2020 or later be filed electronically.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7none
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8none
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9none
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10none
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13none
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14none
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES NUGENT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Council Member
ReturnHeader/BusinessOfficerGrp/PhoneNum02607396882
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-25
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ReturnHeader/Filer/BusinessNameControlTxt0CONF
ReturnHeader/Filer/EIN0900514142
ReturnHeader/Filer/InCareOfNm0% James Nugent
ReturnHeader/Filer/PhoneNum02607396882
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ReturnHeader/Filer/USAddress/CityNm0Fort Wayne
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046803
ReturnHeader/ReturnTs02023-10-25T15:08:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NUGENT
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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