Civic Intelligence

Boys & Girls Clubs of North Georgia Inc

990 • Fiscal year 2013 • EIN 20-2957153

Jan 01, 2013 to Dec 31, 2013 • Filed on May 15, 2014

PO Box 64930143

(678) 773-1146

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

14th percentile

0.00x

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

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

55th percentile

$60,000

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2013

Asset Growth

4th percentile

-31%

Faster asset growth than 4% of similar nonprofits.

2013 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$1,040,550

Down $470,259 (-31%) from 2012

Net Assets

Down

$1,040,550

Down $470,259 (-31%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$486,962

No earlier filing loaded for comparison.

Expenses

Up

$382,222

Up $29,476 (+8.4%) from 2012

Net Income

$104,740

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $203,862Liabilities 2010: $0Net Assets 2010: $203,8622010Assets 2011: $478,436Liabilities 2011: $449Net Assets 2011: $477,9872011Assets 2012: $1,510,809Liabilities 2012: $0Net Assets 2012: $1,510,8092012Assets 2013: $1,040,550Liabilities 2013: $0Net Assets 2013: $1,040,5502013Assets 2014: $1,680,521Liabilities 2014: $0Net Assets 2014: $1,680,5212014Assets 2015: $2,094,855Liabilities 2015: $441Net Assets 2015: $2,094,4142015Assets 2016: $2,316,382Liabilities 2016: $10,269Net Assets 2016: $2,306,1132016Assets 2017: $2,481,752Liabilities 2017: $4,227Net Assets 2017: $2,477,5252017Assets 2018: $2,588,637Liabilities 2018: $8,940Net Assets 2018: $2,579,6972018Assets 2019: $2,574,893Liabilities 2019: $10,299Net Assets 2019: $2,564,5942019Assets 2020: $2,643,671Liabilities 2020: $10,687Net Assets 2020: $2,632,9842020Assets 2021: $3,145,033Liabilities 2021: $19,985Net Assets 2021: $3,125,0482021Assets 2022: $3,166,034Liabilities 2022: $27,267Net Assets 2022: $3,138,7672022Assets 2023: $3,058,361Liabilities 2023: $35,036Net Assets 2023: $3,023,3252023Assets 2024: $3,105,656Liabilities 2024: $117,455Net Assets 2024: $2,988,2012024

Highlighted filing

2013

Assets$1,040,550
Liabilities$0
Net Assets$1,040,550

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $331,7122010Expenses 2011: $362,9972011Expenses 2012: $352,7462012Revenue 2013: $486,962Expenses 2013: $382,222Net Income 2013: $104,7402013Revenue 2014: $1,119,844Expenses 2014: $479,873Net Income 2014: $639,9712014Revenue 2015: $910,368Expenses 2015: $496,475Net Income 2015: $413,8932015Revenue 2016: $807,114Expenses 2016: $595,415Net Income 2016: $211,6992016Revenue 2017: $671,051Expenses 2017: $825,068Net Income 2017: -$154,0172017Revenue 2018: $839,389Expenses 2018: $1,165,871Net Income 2018: -$326,4822018Revenue 2019: $1,109,608Expenses 2019: $1,124,711Net Income 2019: -$15,1032019Revenue 2020: $1,104,935Expenses 2020: $1,036,545Net Income 2020: $68,3902020Revenue 2021: $1,484,721Expenses 2021: $992,657Net Income 2021: $492,0642021Revenue 2022: $913,618Expenses 2022: $899,899Net Income 2022: $13,7192022Revenue 2023: $751,780Expenses 2023: $867,222Net Income 2023: -$115,4422023Revenue 2024: $815,040Expenses 2024: $850,164Net Income 2024: -$35,1242024

Highlighted filing

2013

Revenue$486,962
Expenses$382,222
Net Income$104,740
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.1
Gross Receipts
$486,962
Mission and Program Overview

Mission

To enable all young people, especially those who need us most, to reach their full potential as productive, caring, responsible citizens.

Programs operating at 5 locations serving over 800 young people who are from disadvantaged circumstances allowing participation in wholesome activities to grow and develop responsible citizens and leaders

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$420,103$549,783▲ $129,680
Land, Buildings, and Equipment, Net$6,240$428,774▲ $422,534
Pledges and Grants Receivable$1,081,909$51,476▼ $1,030,433
Cash and Non-Interest-Bearing Accounts$506--
Total Assets$1,510,809$1,040,550▼ $470,259
Other Assets Total$2,051$10,517▲ $8,466
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Temporarily Rstr Net Assets$1,460,354$1,014,350▼ $446,004
Unrestricted Net Assets$50,455$26,200▼ $24,255
Total Net Assets Fund Balance$1,510,809$1,040,550▼ $470,259
Total Liabilities and Net Assets / Fund Balance$1,510,809$1,040,550▼ $470,259

Asset Categories

AssetBook ValueDepreciationBasis
Land$427,000--
Equipment$1,774$33,655-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michele BrackinExecutive DirectorFT$60,000$60,000

Board Members and Trustees

NameTitle
Chris CampbellPresident Gilmer
Bill SlaughterVice President
Amberle GodfreyBoard Member
Andrea MartinBoard Member
Angie JonesBoard Member
Dave HarperBoard Member
Jeff DunnBoard Member
Jeff LongBoard Member
John MauldinBoard Member
Katherine MyersBoard Member
Stan HermanBoard Member
Steve PurvisBoard Member
Bob WestMarketing Director
Ron ThompsonCVO
Don RussellFounder
Chris CampbellGilmer Co. Rep
Deborah SlaughterSecretary
Mark DickersonSecretary
Andrea MartinTreasurer
Denise DuncanTreasurer
Richard RollinsVP of Financial Development
Preston StokesVP of Operation
David JacobsVP of Support Services
Revenue and Support

Revenue Composition

Contributions and Grants
$450,380
Program Service Revenue
$34,621
Investment Income
$1,961
Other Revenue
$0
All Other Contributions
$346,472
Change in Net Assets
$104,740

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial6$88,928
Total Noncash Contributions6$88,928

Audited Revenue Reconciliation

Revenue per Audited Statements
$486,962
Total Revenue per Audited Statements
$486,962
Total Revenue per Form 990
$486,962
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$220,854
Other Expenses$161,368
Total Fundraising Expense$43,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$86,758$26,370$32,970$146,098
Occupancy$87,845$6,000$0$93,845
Current Officers, Directors, Trustees, and Key Employees$51,000$7,800$1,200$60,000
All Other Expenses$22,130$999$6,880$30,009
Payroll Taxes$9,886$2,435$2,435$14,756
Office Expenses$8,396$2,799$50$11,245
Depreciation Depletion$0$4,465$0$4,465
Travel$0$3,959$0$3,959
Fees for Services Accounting$0$3,700$0$3,700
Insurance$0$3,267$0$3,267
Other Expenses$220$0$397$617
Total Functional Expenses$268,873$69,417$43,932$382,222

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$382,222
Total Expenses per Audited Statements$382,222
Total Expenses per Form 990$382,222
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
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

EIN
20-2957153
Phone
6787731146

Signing Officer

Name
Michelle Brackin
Title
Executive Director
Phone
6787731146
Signed
2014-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Brackin
Formed
2005
Legal Domicile
Ga
Voting Board Members
14
Independent Board Members
14
Employees
36
Volunteers
46

Preparer

Preparer
Richard L Jennings
Phone
7068021945
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the 990 is circulated among the board and the approved for filing.

Form 990, Part IX, Line 24F

Special events 6560. 679. 0. 5881. Phone 6662. 4664. 999. 999. Scholarships 2500. 2500. 0. 0. Programs 14287. 14287.

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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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IRS990/Form990PartVIISectionAGrp/TitleTxt2VP of Operation
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP of Support Services
IRS990/Form990PartVIISectionAGrp/TitleTxt4VP of Financial Development
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IRS990/Form990PartVIISectionAGrp/TitleTxt15Vice President
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0428774
IRS990/LandBldgEquipCostOrOtherBssAmt0462429
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt06948
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Programs operating at 5 locations
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01510809
IRS990/NetAssetsOrFundBalancesEOYAmt01040550
IRS990/NoncashContributionsAmt088928
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06000
IRS990/OccupancyGrp/ProgramServicesAmt087845
IRS990/OccupancyGrp/TotalAmt093845
IRS990/OfficeExpensesGrp/FundraisingAmt050
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02799
IRS990/OfficeExpensesGrp/ProgramServicesAmt08396
IRS990/OfficeExpensesGrp/TotalAmt011245
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02051
IRS990/OtherAssetsTotalGrp/EOYAmt010517
IRS990/OtherExpensesGrp/Desc0Dues
IRS990/OtherExpensesGrp/Desc1Equipment repair
IRS990/OtherExpensesGrp/Desc2Repairs/maint
IRS990/OtherExpensesGrp/Desc3Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt3397
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04768
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1892
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21963
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt1675
IRS990/OtherExpensesGrp/ProgramServicesAmt21963
IRS990/OtherExpensesGrp/ProgramServicesAmt3220
IRS990/OtherExpensesGrp/TotalAmt04768
IRS990/OtherExpensesGrp/TotalAmt11567
IRS990/OtherExpensesGrp/TotalAmt23926
IRS990/OtherExpensesGrp/TotalAmt3617
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt032970
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt026370
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt086758
IRS990/OtherSalariesAndWagesGrp/TotalAmt0146098
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02435
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02435
IRS990/PayrollTaxesGrp/ProgramServicesAmt09886
IRS990/PayrollTaxesGrp/TotalAmt014756
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01081909
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt051476
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHELLE BRACKIN
IRS990/PriorPeriodAdjustmentsAmt0-574999
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624100
IRS990/ProgramServiceRevenueGrp/Desc0Service fees
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt034621
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01355051
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0583
IRS990/PYOtherExpensesAmt0149056
IRS990/PYProgramServiceRevenueAmt029934
IRS990/PYRevenuesLessExpensesAmt01032822
IRS990/PYSalariesCompEmpBnftPaidAmt0203690
IRS990/PYTotalExpensesAmt0352746
IRS990/PYTotalRevenueAmt01385568
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0104740
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0420103
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0549783
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt02009: 1795.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt12010: 16038.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0Pt III Line 12
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc1Pt III Line 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0345294
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt01295051
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0602063
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0441745
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0214707
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02898860
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt088928
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt060000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt0148928
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01961
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0583
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02544
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt050779
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt029934
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt080713
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01961
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0583
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt02544
IRS990ScheduleA/InvestmentIncomeCYPct00.00080
IRS990ScheduleA/InvestmentIncomePYPct00.00020
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt016038
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt01795
IRS990ScheduleA/OtherIncome509Grp/TotalAmt017833
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99350
IRS990ScheduleA/PublicSupportPY509Pct00.99380
IRS990ScheduleA/PublicSupportTotal170Amt00
IRS990ScheduleA/PublicSupportTotal509Amt03128501
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0485001
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01384985
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0602063
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0441745
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0214707
IRS990ScheduleA/Total509Grp/TotalAmt03128501
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03148878
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01774
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033655
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt035429
IRS990ScheduleD/ExpensesSubtotalAmt0382222
IRS990ScheduleD/LandGrp/BookValueAmt0427000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0427000
IRS990ScheduleD/RevenueSubtotalAmt0486962
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0428774
IRS990ScheduleD/TotalExpensesPerForm990Amt0382222
IRS990ScheduleD/TotalRevenuePerForm990Amt0486962

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.11$0.12$2.99$0.82$0.85$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.06$0.04$3.02$0.75$0.87$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.17$0.03$3.14$0.91$0.90$0.01
2021Detailed filing. Detailed filing data is available for this year.$3.15$0.02$3.13$1.48$0.99$0.49
2020Detailed filing. Detailed filing data is available for this year.$2.64$0.01$2.63$1.10$1.04$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.57$0.01$2.56$1.11$1.12$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.59$0.01$2.58$0.84$1.17$0.33
2017Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.67$0.83$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.32$0.01$2.31$0.81$0.60$0.21
2015Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$0.91$0.50$0.41
2014Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$1.12$0.48$0.64
2013Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.49$0.38$0.10
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.51$0.00$1.51$0.35
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.48$0.00$0.48$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.00$0.20$0.33