Civic Intelligence

Grace Court C/O Schoedel & Schoedel

990 • Fiscal year 2015 • EIN 91-1549007

Jan 01, 2015 to Dec 31, 2015 • Filed on Jan 30, 2016

422 W RiversideSpokane, WA 99201

(509) 459-6102

Siviq Scores

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

Liabilities / Assets

97th percentile

1.64x

Higher debt load relative to assets than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

97th percentile

9.82x

Higher debt load relative to revenue than 97% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

16th percentile

-16%

Higher net margin than 16% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

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.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

34th percentile

-2.5%

Faster asset growth than 34% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

45th percentile

1.7%

Faster revenue growth than 45% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Down

$2,167,522

Down $56,502 (-2.5%) from 2014

Net Assets

Down

-$1,393,088

Down $59,499 (-4.5%) from 2014

Liabilities

Up

$3,560,610

Up $2,997 (+0.1%) from 2014

Revenue

Up

$362,604

Up $5,983 (+1.7%) from 2014

Expenses

Up

$422,103

Up $20,294 (+5.1%) from 2014

Net Income

Down

-$59,499

Down $14,311 (-32%) from 2014

Historical Trend

Balance Sheet Trend

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

$4.0M$2.0M$0-$2.0M-$4.0MAssets 2010: $2,518,798Liabilities 2010: $3,576,922Net Assets 2010: -$1,058,1242010Assets 2011: $2,405,938Liabilities 2011: $3,555,887Net Assets 2011: -$1,149,9492011Assets 2012: $2,313,178Liabilities 2012: $3,556,931Net Assets 2012: -$1,243,7532012Assets 2013: $2,269,781Liabilities 2013: $3,558,182Net Assets 2013: -$1,288,4012013Assets 2014: $2,224,024Liabilities 2014: $3,557,613Net Assets 2014: -$1,333,5892014Assets 2015: $2,167,522Liabilities 2015: $3,560,610Net Assets 2015: -$1,393,0882015Assets 2016: $2,110,267Liabilities 2016: $3,558,098Net Assets 2016: -$1,447,8312016Assets 2017: $1,997,826Liabilities 2017: $3,557,584Net Assets 2017: -$1,559,7582017Assets 2018: $1,920,108Liabilities 2018: $3,567,665Net Assets 2018: -$1,647,5572018Assets 2019: $1,824,875Liabilities 2019: $3,569,179Net Assets 2019: -$1,744,3042019Assets 2020: $1,760,783Liabilities 2020: $3,558,032Net Assets 2020: -$1,797,2492020Assets 2021: $1,717,339Liabilities 2021: $3,559,896Net Assets 2021: -$1,842,5572021Assets 2022: $1,599,707Liabilities 2022: $3,554,693Net Assets 2022: -$1,954,9862022Assets 2023: $1,537,029Liabilities 2023: $3,556,315Net Assets 2023: -$2,019,2862023

Highlighted filing

2015

Assets$2,167,522
Liabilities$3,560,610
Net Assets-$1,393,088

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $406,0272010Expenses 2011: $415,5392011Expenses 2012: $421,1442012Revenue 2013: $351,251Expenses 2013: $395,899Net Income 2013: -$44,6482013Revenue 2014: $356,621Expenses 2014: $401,809Net Income 2014: -$45,1882014Revenue 2015: $362,604Expenses 2015: $422,103Net Income 2015: -$59,4992015Revenue 2016: $355,518Expenses 2016: $410,261Net Income 2016: -$54,7432016Revenue 2017: $352,764Expenses 2017: $464,691Net Income 2017: -$111,9272017Revenue 2018: $362,057Expenses 2018: $449,856Net Income 2018: -$87,7992018Revenue 2019: $363,634Expenses 2019: $460,381Net Income 2019: -$96,7472019Revenue 2020: $380,769Expenses 2020: $433,714Net Income 2020: -$52,9452020Revenue 2021: $385,394Expenses 2021: $430,702Net Income 2021: -$45,3082021Revenue 2022: $380,780Expenses 2022: $493,209Net Income 2022: -$112,4292022Revenue 2023: $405,695Expenses 2023: $469,995Net Income 2023: -$64,3002023

Highlighted filing

2015

Revenue$362,604
Expenses$422,103
Net Income-$59,499
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jan 30, 2016
Return Version
2015v2.1
Gross Receipts
$362,604
Mission and Program Overview

Mission

Elderly low-income housing

Low-income elderly housing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,992,159$1,946,989▼ $45,170
Prepaid Expenses and Deferred Charges$3,474$3,678▲ $204
Cash and Non-Interest-Bearing Accounts$40,898$1,305▼ $39,593
Accounts Receivable$312--
Total Assets$2,224,024$2,167,522▼ $56,502
Other Assets Total$187,181$215,550▲ $28,369
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,527,952$3,527,952→ $0
Other Liabilities$19,061$19,255▲ $194
Accounts Payable and Accrued Expenses$10,600$13,403▲ $2,803
Total Liabilities$3,557,613$3,560,610▲ $2,997
Net Assets / Fund Balance
Unrestricted Net Assets$-1,333,589$-1,393,088▼ $59,499
Total Net Assets Fund Balance$-1,333,589$-1,393,088▼ $59,499
Total Liabilities and Net Assets / Fund Balance$2,224,024$2,167,522▼ $56,502

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,803,262$1,910,936-
Land$143,727--
Other Assets Org$48,621--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Gary GemarPresident
William C FixVice President
Dan AlsakerDirector
Harry GoeddeDirector
Joseph C Kieffer JrDirector
Pastor DroegemuellerDirector
Ralph SchmidtDirector
Gary JohnsonSecretary/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$164,398
Program Service Revenue
$197,966
Investment Income
$240
Other Revenue
$0
Change in Net Assets
$-59,499

Audited Revenue Reconciliation

Revenue per Audited Statements
$362,604
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$362,604
Total Revenue per Form 990
$362,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$369,326
Salaries, Compensation, and Employee Benefits$52,777
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$112,024--$112,024
Fees for Services Management$37,668--$37,668
Other Salaries and Wages$26,141--$26,141
Payroll Taxes$13,444--$13,444
Other Employee Benefits$13,192--$13,192
Insurance$8,634--$8,634
Fees for Services Accounting$7,945--$7,945
Conferences and Meetings$1,910--$1,910
Office Expenses$1,667--$1,667
Advertising$1,325--$1,325
Other Expenses$1,116--$1,116
Fees for Services Legal$501--$501
Total Functional Expenses$422,103$0$0$422,103

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$422,103
Total Expenses per Audited Statements$422,103
Total Expenses per Form 990$422,103
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$19,255
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
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, Part VI, Section B, Line 11

The form 990 is provided to board and signed by the board president.

Form 990, Part VI, Section C, Line 19

UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Grace Court
EIN
91-1549007
Phone
5094596102
Address
422 W RIVERSIDE, SPOKANE, WA 99201

Signing Officer

Name
Gary Gemar
Title
President
Phone
5094596102
Signed
2016-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gary Gemar
Formed
1995
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Firm
Schoedel & Schoedel Cpas Pllc
Address
422 W RIVERSIDE AVE STE 1420, SPOKANE, WA 99201-0395
Preparer
Darcy a Skjothaug CPA
Phone
5097472158
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C, Oversight of the Audit

The board is responsible for the oversight of the audit. No changes have occurred from the previous year.

Raw XML Appendix400 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/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0164398
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0169396
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0164256
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0147786
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0154465
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0800301
IRS990ScheduleA/TotalSupportAmt0801219
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/BuildingsGrp/BookValueAmt01803262
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01910936
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt03714198
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0422103
IRS990ScheduleD/LandGrp/BookValueAmt0143727
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0143727
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0139398
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt119255
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt28276
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt348621
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RESERVE FOR REPLACEMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1TENANT SECURITY DEPOSITS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2RESERVE FOR TAXES AND INSURANCE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3RESERVE FOR RESIDUAL RECEIPTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt019255
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0362604
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01946989
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0215550
IRS990ScheduleD/TotalExpensesPerForm990Amt0422103
IRS990ScheduleD/TotalLiabilityAmt019255
IRS990ScheduleD/TotalRevenuePerForm990Amt0362604
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0362604
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0422103
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PROVIDED TO BOARD AND SIGNED BY THE BOARD PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT. NO CHANGES HAVE OCCURRED FROM THE PREVIOUS YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 2C, OVERSIGHT OF THE AUDIT
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02224024
IRS990/TotalAssetsEOYAmt02167522
IRS990/TotalAssetsGrp/BOYAmt02224024
IRS990/TotalAssetsGrp/EOYAmt02167522
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0164398
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0422103
IRS990/TotalFunctionalExpensesGrp/TotalAmt0422103
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03557613
IRS990/TotalLiabilitiesEOYAmt03560610
IRS990/TotalLiabilitiesGrp/BOYAmt03557613
IRS990/TotalLiabilitiesGrp/EOYAmt03560610
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-1333589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-1393088
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0422103
IRS990/TotalProgramServiceRevenueAmt0197966
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0240
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0197966
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0362604
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02224024
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02167522
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-1333589
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1393088
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0C/O GB CO 818 W RIVERSIDE AVE
IRS990/USAddress/CityNm0SPOKANE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099201
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GARY GEMAR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05094596102
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GRACE COURT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O SCHOEDEL & SCHOEDEL
ReturnHeader/Filer/BusinessNameControlTxt0GRAC
ReturnHeader/Filer/EIN0911549007
ReturnHeader/Filer/PhoneNum05094596102
ReturnHeader/Filer/USAddress/AddressLine1Txt0422 W RIVERSIDE
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099201
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0910614823
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHOEDEL & SCHOEDEL CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0422 W RIVERSIDE AVE STE 1420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992010395
ReturnHeader/PreparerPersonGrp/PhoneNum05097472158
ReturnHeader/PreparerPersonGrp/PreparationDt02016-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARCY A SKJOTHAUG CPA
ReturnHeader/ReturnTs02016-03-04T16:56:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.54$3.56$2.02$0.41$0.47$0.06
2022Summary only. Only limited summary data is available for this year.$1.60$3.55$1.95$0.38$0.49$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$3.56$1.84$0.39$0.43$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$3.56$1.80$0.38$0.43$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$3.57$1.74$0.36$0.46$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$3.57$1.65$0.36$0.45$0.09
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.00$3.56$1.56$0.35$0.46$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$3.56$1.45$0.36$0.41$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.17$3.56$1.39$0.36$0.42$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.22$3.56$1.33$0.36$0.40$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.27$3.56$1.29$0.35$0.40$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$3.56$1.24$0.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.41$3.56$1.15$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$3.58$1.06$0.41
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2015 filings • 501(c)3 • $1M-$5M nonprofits