Civic Intelligence

Georgia Appleseed Inc.

990 • Fiscal year 2016 • EIN 20-4036923

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 18, 2017

1100 Peachtree Street Ste 2800Atlanta, GA 30309

(404) 685-6750

Siviq Scores

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

Liabilities / Assets

46th percentile

0.03x

Higher debt load relative to assets than 46% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

13th percentile

-22%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

92nd percentile

$126,568

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

5th percentile

-32%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

25th percentile

-10%

Faster revenue growth than 25% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$379,258

Down $179,109 (-32%) from 2015

Net Assets

Down

$369,336

Down $176,212 (-32%) from 2015

Liabilities

Down

$9,922

Down $2,897 (-23%) from 2015

Revenue

Down

$787,071

Down $90,368 (-10%) from 2015

Expenses

Up

$963,283

Up $235,548 (+32%) from 2015

Net Income

Down

-$176,212

Down $325,916 (-218%) from 2015

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 2011: $167,228Liabilities 2011: $3,862Net Assets 2011: $163,3662011Assets 2012: $172,016Liabilities 2012: $328Net Assets 2012: $171,6882012Assets 2013: $220,456Liabilities 2013: $2,661Net Assets 2013: $217,7952013Assets 2014: $272,372Liabilities 2014: $13,270Net Assets 2014: $259,1022014Assets 2015: $558,367Liabilities 2015: $12,819Net Assets 2015: $545,5482015Assets 2016: $379,258Liabilities 2016: $9,922Net Assets 2016: $369,3362016Assets 2017: $498,358Liabilities 2017: $1,589Net Assets 2017: $496,7692017Assets 2018: $436,537Liabilities 2018: $9,702Net Assets 2018: $426,8352018Assets 2019: $408,158Liabilities 2019: $6,614Net Assets 2019: $401,5442019Assets 2020: $549,883Liabilities 2020: $73,205Net Assets 2020: $476,6782020Assets 2021: $1,483,766Liabilities 2021: $20,698Net Assets 2021: $1,463,0682021Assets 2022: $1,479,059Liabilities 2022: $25,757Net Assets 2022: $1,453,3022022Assets 2023: $1,700,569Liabilities 2023: $52,522Net Assets 2023: $1,648,0472023Assets 2024: $3,423,860Liabilities 2024: $54,193Net Assets 2024: $3,369,6672024Assets 2025: $3,445,841Liabilities 2025: $26,777Net Assets 2025: $3,419,0642025

Highlighted filing

2016

Assets$379,258
Liabilities$9,922
Net Assets$369,336

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $409,9922011Revenue 2012: $524,005Expenses 2012: $515,683Net Income 2012: $8,3222012Expenses 2013: $431,3062013Revenue 2014: $745,953Expenses 2014: $704,646Net Income 2014: $41,3072014Revenue 2015: $877,439Expenses 2015: $727,735Net Income 2015: $149,7042015Revenue 2016: $787,071Expenses 2016: $963,283Net Income 2016: -$176,2122016Revenue 2017: $1,155,090Expenses 2017: $1,027,657Net Income 2017: $127,4332017Revenue 2018: $624,825Expenses 2018: $694,759Net Income 2018: -$69,9342018Revenue 2019: $615,700Expenses 2019: $640,991Net Income 2019: -$25,2912019Revenue 2020: $674,973Expenses 2020: $599,839Net Income 2020: $75,1342020Revenue 2021: $1,704,077Expenses 2021: $717,687Net Income 2021: $986,3902021Revenue 2022: $966,844Expenses 2022: $976,609Net Income 2022: -$9,7652022Revenue 2023: $1,442,012Expenses 2023: $1,247,267Net Income 2023: $194,7452023Revenue 2024: $3,028,546Expenses 2024: $1,306,926Net Income 2024: $1,721,6202024Revenue 2025: $1,520,989Expenses 2025: $1,471,592Net Income 2025: $49,3972025

Highlighted filing

2016

Revenue$787,071
Expenses$963,283
Net Income-$176,212
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 18, 2017
Return Version
2015v3.0
Gross Receipts
$840,098
Mission and Program Overview

Mission

The mission of Georgia Appleseed is to keep children in school and on a path to success by providing legal services and representation, leading law and policy reform, growing a statewide community of advocates, and collaborating with children, youth, and their families.

The mission of georgia appleseed is to increase justice in georgia through law and policy reform and community engagement.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$212,580$184,665▼ $27,915
Pledges and Grants Receivable$219,417$106,355▼ $113,062
Intangible Assets$119,981$83,504▼ $36,477
Prepaid Expenses and Deferred Charges$6,389$4,734▼ $1,655
Total Assets$558,367$379,258▼ $179,109
Liabilities
Accounts Payable and Accrued Expenses$12,819$9,922▼ $2,897
Total Liabilities$12,819$9,922▼ $2,897
Net Assets / Fund Balance
Temporarily Rstr Net Assets$377,319$221,470▼ $155,849
Unrestricted Net Assets$168,229$147,866▼ $20,363
Total Net Assets Fund Balance$545,548$369,336▼ $176,212
Total Liabilities and Net Assets / Fund Balance$558,367$379,258▼ $179,109
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sharon N HillExec. DirectFT$126,568$126,568
Revenue and Support

Revenue Composition

Contributions and Grants
$840,098
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$-53,027
All Other Contributions
$707,056
Change in Net Assets
$-176,212

Audited Revenue Reconciliation

Revenue per Audited Statements
$787,071
Revenue Not Reported on Form 990
$877,574
Total Revenue per Audited Statements
$1,664,645
Total Revenue per Form 990
$787,071
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$699,675
Other Expenses$263,608
Total Fundraising Expense$168,114
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$364,609$38,381$87,445$490,435
Fees for Services Other$113,074$90$22,834$135,998
Current Officers, Directors, Trustees, and Key Employees$59,908$37,768$32,559$130,235
Payroll Taxes$34,782$6,239$9,832$50,853
Depreciation Depletion$21,157$8,754$6,566$36,477
Other Employee Benefits$19,255$3,454$5,443$28,152
Travel$19,994$188$141$20,323
Office Expenses$16,412$1,718$1,289$19,419
Fees for Services Accounting-$17,838-$17,838
Other Expenses$17,341--$17,341
Insurance$4,820$1,994$1,496$8,310
Advertising$6,714$679$509$7,902
Total Functional Expenses$678,066$117,103$168,114$963,283

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,840,857
Expenses per Audited Statements$963,283
Total Expenses per Form 990$963,283
Expenses Not Reported on Form 990$877,574
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$53,027
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Good Apple Awar$133,042-$53,027-
Total Events$133,042-$53,027$-53,027
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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 4

Revised bylaws board of directors' partial terms of service less than one year shall not count toward the maximum terms of service.

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

The finance committee first reviews the federal return. Upon review, the return is forwarded to the board of directors for review.

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

The board is required to annually recertify that they have no conflicts of interest through signed agreements. These agreements are kept on file.

Form 990, Page 6, Part VI, Line 15A

The executive committee is responsible for conducting annual performance review and annual compensation review of executive director. The executive committee considers outside data, regarding compensation of eds at similar types and sizes of organizations in atlanta, to evaluate executive director's salary.

Form 990, Page 6, Part VI, Line 15B

The key employees are reviewed annually by the executive director pursuant to the personnel manual's policies. Compensation is reviewed by the ed at that time. The ed has access to the opportunity knocks.org wage and benefits report for salary comparisons.

Form 990, Page 6, Part VI, Line 19

Georgia appleseed makes form 1023 and form 990 available for public inspection at its main office. In addition, form 990 is available on the organization's website and through other published, public sites.

Filing and Contact Details

Filer

Filer Name
Georgia Appleseed Inc
EIN
20-4036923
Phone
4046856750
Address
1100 PEACHTREE STREET STE 2800, ATLANTA, GA 30309

Signing Officer

Name
Sharon N Hill
Title
Exec. Director
Phone
4048155903
Signed
2017-01-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon N Hill
Formed
2005
Legal Domicile
Ga
Voting Board Members
26
Independent Board Members
26
Employees
9
Volunteers
300

Preparer

Firm
Brooks Mcginnis & Company LLC
Address
5607 GLENRIDGE DR STE 650, ATLANTA, GA 30342-4959
Preparer
Pamela D Hardister
Phone
4045314940
Supplemental Narrative

Additional Explanations

Form 990

Georgia appleseed performs its mission in large part by utilizing pro bono services provided by georgia's legal community. Irs instructions for the main schedules of form 990 do not allow for the reporting of donated services and facilities elsewhere on this form. However, the value is reported on the organization's audited financial statements, as required by generally accepted accounting principles. For the year ended june 30, 2016, the organization received 812,616 (671,487 for the year ended june 30, 2015) in contributed professional services, and 64,958 (51,166 for the year ended june 30, 2015) in contributed facilities, which should be added to the revenues shown on form 990 to determine total support. When these revenues are considered, program services related to the mission of georgia appleseed account for 83% of every dollar spent (calculated from the organization's audited financial statements for the year ended june 30,2016.)

Form 990, Part IX, Line 11G

Consulting and contract labor 78,120 90 22,834 other 34,954 0 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization is exempt from federal income tax under section 501(c)(3) of the internal revenue code. Accordingly, no provision for federal and state income taxes is required. The organization has been classified as an entity that is not a private foundation within the meaning of section 509 (a) of the internal revenue code. Management believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. As of the date that these financial statements were available for release, years ended june 30, 2013 through 2016 were open to audit by tax authorities.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD VICE C
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COUNCIL PRES
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17PAST BOARD C
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19EXEC. DIRECT
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02005
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0true
IRS990/FundraisingAmt0133042
IRS990/FundraisingDirectExpensesAmt053027
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt026
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0840098
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt026
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt01496
IRS990/InsuranceGrp/ManagementAndGeneralAmt01994
IRS990/InsuranceGrp/ProgramServicesAmt04820
IRS990/InsuranceGrp/TotalAmt08310
IRS990/IntangibleAssetsGrp/BOYAmt0119981
IRS990/IntangibleAssetsGrp/EOYAmt083504
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF GEORGIA APPLESEED IS TO INCREASE JUSTICE IN GEORGIA THROUGH LAW AND POLICY REFORM AND COMMUNITY ENGAGEMENT.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt0369336
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-53027
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-53027
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt01289
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01718
IRS990/OfficeExpensesGrp/ProgramServicesAmt016412
IRS990/OfficeExpensesGrp/TotalAmt019419
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05443
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03454
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019255
IRS990/OtherEmployeeBenefitsGrp/TotalAmt028152
IRS990/OtherExpensesGrp/Desc0PRODUCTION EXPENSES
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IRS990/OtherExpensesGrp/TotalAmt017341
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt038381
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0364609
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IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06239
IRS990/PayrollTaxesGrp/ProgramServicesAmt034782
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IRS990/PrincipalOfficerNm0SHARON N HILL
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0199757
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IRS990/PYSalariesCompEmpBnftPaidAmt0493272
IRS990/PYTotalExpensesAmt0727735
IRS990/PYTotalRevenueAmt0877439
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-176212
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER REVENUE 200
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0840098
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0928257
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0783427
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0506703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0557391
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03615876
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0200
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0200
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.88100
IRS990ScheduleA/PublicSupportPY170Pct00.96990
IRS990ScheduleA/PublicSupportTotal170Amt03185855
IRS990ScheduleA/SubstantialContributorsTotAmt0430021
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0840098
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0928257
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0783427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0506703
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0557391
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03615876
IRS990ScheduleA/TotalSupportAmt03616076
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.45$0.03$3.42$1.52$1.47$0.05
2024Detailed filing. Detailed filing data is available for this year.$3.42$0.05$3.37$3.03$1.31$1.72
2023Detailed filing. Detailed filing data is available for this year.$1.70$0.05$1.65$1.44$1.25$0.19
2022Detailed filing. Detailed filing data is available for this year.$1.48$0.03$1.45$0.97$0.98$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.48$0.02$1.46$1.70$0.72$0.99
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.07$0.48$0.67$0.60$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.62$0.64$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.44$0.01$0.43$0.62$0.69$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.00$0.50$1.16$1.03$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.01$0.37$0.79$0.96$0.18
2015Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.55$0.88$0.73$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.27$0.01$0.26$0.75$0.70$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.00$0.22$0.43
2012Summary only. Only limited summary data is available for this year.$0.17$0.00$0.17$0.52$0.52$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.17$0.00$0.16$0.41