Civic Intelligence

Liberty County Children'S Home Inc

EIN 20-0882168 • 501(c)3 • Hinesville, GA

Profile

To provide temporary shelter for foster children

PO Box 35Hinesville, GA 31310

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.44x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.67x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

54th percentile

6.2%

Higher net margin than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

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 2024

Asset Growth

49th percentile

3.0%

Faster asset growth than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

41st percentile

2.4%

Faster revenue growth than 41% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,203,676

Down $2,756 (-0.2%) from 2022

Liabilities

Down

$560,411

Down $63,561 (-10%) from 2022

Net Assets

Up

$643,265

Up $60,805 (+10%) from 2022

Revenue

Up

$794,053

Up $151,854 (+24%) from 2022

Expenses

Up

$733,248

Up $111,261 (+18%) from 2022

Net Income

Up

$60,805

Up $40,593 (+201%) from 2022

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,012,877Liabilities 2010: $990,537Net Assets 2010: $22,3402010Assets 2011: $1,335,820Liabilities 2011: $1,057,811Net Assets 2011: $278,0092011Assets 2012: $1,485,571Liabilities 2012: $882,065Net Assets 2012: $603,5062012Assets 2013: $1,417,494Liabilities 2013: $810,782Net Assets 2013: $606,7122013Assets 2014: $1,434,058Liabilities 2014: $769,219Net Assets 2014: $664,8392014Assets 2015: $1,409,419Liabilities 2015: $711,939Net Assets 2015: $697,4802015Assets 2016: $1,376,668Liabilities 2016: $679,191Net Assets 2016: $697,4772016Assets 2017: $1,409,253Liabilities 2017: $664,510Net Assets 2017: $744,7432017Assets 2018: $1,363,237Liabilities 2018: $648,564Net Assets 2018: $714,6732018Assets 2019: $1,299,393Liabilities 2019: $636,982Net Assets 2019: $662,4112019Assets 2020: $1,301,426Liabilities 2020: $614,453Net Assets 2020: $686,9732020Assets 2021: $1,184,118Liabilities 2021: $621,870Net Assets 2021: $562,2482021Assets 2022: $1,206,432Liabilities 2022: $623,972Net Assets 2022: $582,4602022Assets 2023: $1,203,676Liabilities 2023: $560,411Net Assets 2023: $643,2652023

Highlighted filing

2023

Assets$1,203,676
Liabilities$560,411
Net Assets$643,265

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2010: $427,649Expenses 2010: $586,283Net Income 2010: -$158,6342010Revenue 2011: $792,703Expenses 2011: $537,034Net Income 2011: $255,6692011Revenue 2012: $911,635Expenses 2012: $586,138Net Income 2012: $325,4972012Revenue 2013: $615,855Expenses 2013: $612,649Net Income 2013: $3,2062013Revenue 2014: $729,385Expenses 2014: $671,258Net Income 2014: $58,1272014Revenue 2015: $676,878Expenses 2015: $644,237Net Income 2015: $32,6412015Revenue 2016: $617,243Expenses 2016: $617,246Net Income 2016: -$32016Revenue 2017: $662,553Expenses 2017: $615,287Net Income 2017: $47,2662017Revenue 2018: $565,093Expenses 2018: $595,163Net Income 2018: -$30,0702018Revenue 2019: $525,673Expenses 2019: $577,935Net Income 2019: -$52,2622019Revenue 2020: $636,836Expenses 2020: $612,274Net Income 2020: $24,5622020Revenue 2021: $373,042Expenses 2021: $497,767Net Income 2021: -$124,7252021Revenue 2022: $642,199Expenses 2022: $621,987Net Income 2022: $20,2122022Revenue 2023: $794,053Expenses 2023: $733,248Net Income 2023: $60,8052023

Highlighted filing

2023

Revenue$794,053
Expenses$733,248
Net Income$60,805

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.20$0.56$0.64$0.79$0.73$0.06
2022Summary only. Only limited summary data is available for this year.$1.21$0.62$0.58$0.64$0.62$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.62$0.56$0.37$0.50$0.12
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.61$0.69$0.64$0.61$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.64$0.66$0.53$0.58$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.36$0.65$0.71$0.57$0.60$0.03
2017Summary only. Only limited summary data is available for this year.$1.41$0.66$0.74$0.66$0.62$0.05
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.38$0.68$0.70$0.62$0.62$0.00
2015Summary only. Only limited summary data is available for this year.$1.41$0.71$0.70$0.68$0.64$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.43$0.77$0.66$0.73$0.67$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.81$0.61$0.62$0.61$0.00
2012Summary only. Only limited summary data is available for this year.$1.49$0.88$0.60$0.91$0.59$0.33
2011Summary only. Only limited summary data is available for this year.$1.34$1.06$0.28$0.79$0.54$0.26
2010Summary only. Only limited summary data is available for this year.$1.01$0.99$0.02$0.43$0.59$0.16
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Mar 24, 2021
Return Version
2020v4.1
Gross Receipts
$636,836
Mission and Program Overview

Mission

To provide temporary shelter for foster children

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,101,303$1,058,103▼ $43,200
Cash and Non-Interest-Bearing Accounts$157,305$211,758▲ $54,453
Accounts Receivable$40,785$31,565▼ $9,220
Total Assets$1,299,393$1,301,426▲ $2,033
Liabilities
Mortgage Notes Payable Secured by Investment Property$592,035$570,181▼ $21,854
Accounts Payable and Accrued Expenses$44,947$44,272▼ $675
Total Liabilities$636,982$614,453▼ $22,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$662,411$686,973▲ $24,562
Total Net Assets Fund Balance$662,411$686,973▲ $24,562
Total Liabilities and Net Assets / Fund Balance$1,299,393$1,301,426▲ $2,033

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$892,246$373,207$1,265,453
Equipment$16,427$355,372$371,799
Land$149,430-$149,430
Compensation and Service Providers

Board Members and Trustees

NameTitle
James N Osteen JrPresident
C Joel OsteenDirector
L Kelly DavisDirector
Linnie Darden SrDirector
Jeffrey N OsteenSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$149,955
Program Service Revenue
$486,879
Investment Income
$2
Other Revenue
$0
All Other Contributions
$84,455
Change in Net Assets
$24,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$381,262
Other Expenses$231,012
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$351,858$0$351,858
All Other Expenses$38,908$6,174$0$45,082
Depreciation Depletion$0$43,200$0$43,200
Interest$35,499$0$0$35,499
Payroll Taxes$0$29,404$0$29,404
Occupancy$24,658$0$0$24,658
Other Expenses$0$36$0$36
Total Functional Expenses$178,565$433,709$0$612,274
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
Audit committee
Yes
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
Filing and Contact Details

Filer

Filer Name
LIBERTY COUNTY CHILDREN'S HOME INC
EIN
20-0882168
Phone
9128764500
Address
PO BOX 35, HINESVILLE, GA 31310

Signing Officer

Name
James N Osteen Jr
Title
Officer
Phone
9128764500
Signed
2021-03-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James N Osteen Jr
Formed
2004
Legal Domicile
Ga
Voting Board Members
5
Independent Board Members
5
Employees
22
Volunteers
10

Preparer

Firm
Pedrick and Company LLC
Address
103 CENTRAL AVENUE, HINESVILLE, GA 31313
Preparer
Kent D Pedrick CPA
Phone
9128764697
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

James n. Osteen, jr., jeffrey osteen and c. Joel osteen are brothers.

Pt VI, Line 11B

Form 990 is reviewed by the organization's directors upon receiving the tax return from the tax professional prior to filing the tax return.

Pt VI, Line 19

It is the policy of the organization to make available any documents requested which pertain to the organization.

Raw XML Appendix372 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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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0373207
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01265453
IRS990ScheduleD/EquipmentGrp/BookValueAmt016427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0355372
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0371799
IRS990ScheduleD/LandGrp/BookValueAmt0149430
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0149430
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01058103
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAMES N. OSTEEN, JR., JEFFREY OSTEEN AND C. JOEL OSTEEN ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE ORGANIZATION'S DIRECTORS UPON RECEIVING THE TAX RETURN FROM THE TAX PROFESSIONAL PRIOR TO FILING THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IT IS THE POLICY OF THE ORGANIZATION TO MAKE AVAILABLE ANY DOCUMENTS REQUESTED WHICH PERTAIN TO THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0178565
IRS990/TotalFunctionalExpensesGrp/TotalAmt0612274
IRS990/TotalGrossUBIAmt02
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IRS990/TotalLiabilitiesEOYAmt0614453
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IRS990/TotalProgramServiceRevenueAmt0486879
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0486879
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0636836
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt02
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 56
IRS990/USAddress/CityNm0HINESVILLE
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031310
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES N OSTEEN JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum09128764500
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIBERTY COUNTY CHILDREN'S HOME INC
ReturnHeader/Filer/BusinessNameControlTxt0LIBE
ReturnHeader/Filer/EIN0200882168
ReturnHeader/Filer/PhoneNum09128764500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 35
ReturnHeader/Filer/USAddress/CityNm0HINESVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031310
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PEDRICK AND COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0103 CENTRAL AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HINESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031313
ReturnHeader/PreparerPersonGrp/PhoneNum09128764697
ReturnHeader/PreparerPersonGrp/PreparationDt02021-03-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENT D PEDRICK CPA
ReturnHeader/ReturnTs02021-03-30T12:34:48-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0OSTEEN JR
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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