Civic Intelligence

The Empty Stocking Fund Inc.

990 • Fiscal year 2016 • EIN 23-7159125

Apr 01, 2015 to Mar 31, 2016 • Filed on Nov 28, 2016

Organization ProfileEMPTYSTOCKINGFUND.ORG

View Organization Page

1975 Century Center BlvdAtlanta, GA 30345

(404) 876-8697

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

18th percentile

0.01x

Higher debt load relative to revenue than 18% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

30th percentile

-4.5%

Higher net margin than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

33rd percentile

-2.3%

Faster asset growth than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

26th percentile

-8.1%

Faster revenue growth than 26% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets20th percentile

Assets

Down

$1,671,283

Down $40,178 (-2.3%) from 2015

Net Assets

Down

$1,664,764

Down $45,872 (-2.7%) from 2015

Liabilities

Up

$6,519

Up $5,694 (+690%) from 2015

Revenue And Expenses
Liabilities / Revenue18th percentileNet Margin30th percentile

Revenue

Down

$1,075,453

Down $95,368 (-8.1%) from 2015

Expenses

Up

$1,123,534

Up $22,740 (+2.1%) from 2015

Net Income

Down

-$48,081

Down $118,108 (-169%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth33rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,527,732Liabilities 2011: $447Net Assets 2011: $1,527,2852011Assets 2012: $1,397,698Liabilities 2012: $2,018Net Assets 2012: $1,395,6802012Assets 2013: $1,465,288Liabilities 2013: $0Net Assets 2013: $1,465,2882013Assets 2014: $1,664,301Liabilities 2014: $0Net Assets 2014: $1,664,3012014Assets 2015: $1,711,461Liabilities 2015: $825Net Assets 2015: $1,710,6362015Assets 2016: $1,671,283Liabilities 2016: $6,519Net Assets 2016: $1,664,7642016Assets 2017: $1,683,748Liabilities 2017: $19,686Net Assets 2017: $1,664,0622017Assets 2018: $1,769,838Liabilities 2018: $6,324Net Assets 2018: $1,763,5142018Assets 2019: $1,959,297Liabilities 2019: $2,528Net Assets 2019: $1,956,7692019Assets 2020: $2,635,486Liabilities 2020: $2,301Net Assets 2020: $2,633,1852020Assets 2021: $3,552,769Liabilities 2021: $65,869Net Assets 2021: $3,486,9002021Assets 2022: $3,409,829Liabilities 2022: $102,408Net Assets 2022: $3,307,4212022Assets 2023: $3,670,519Liabilities 2023: $985,100Net Assets 2023: $2,685,4192023Assets 2024: $3,407,290Liabilities 2024: $785,700Net Assets 2024: $2,621,5902024Assets 2025: $3,552,020Liabilities 2025: $692,228Net Assets 2025: $2,859,7922025

Highlighted filing

2016

Assets$1,671,283
Liabilities$6,519
Net Assets$1,664,764
Open 2016 Filing

Operations Trend

Revenue Growth26th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,229,7142011Expenses 2012: $1,227,7952012Expenses 2013: $1,125,6012013Revenue 2014: $1,236,837Expenses 2014: $1,088,601Net Income 2014: $148,2362014Revenue 2015: $1,170,821Expenses 2015: $1,100,794Net Income 2015: $70,0272015Revenue 2016: $1,075,453Expenses 2016: $1,123,534Net Income 2016: -$48,0812016Revenue 2017: $1,119,910Expenses 2017: $1,124,541Net Income 2017: -$4,6312017Revenue 2018: $1,109,971Expenses 2018: $997,051Net Income 2018: $112,9202018Revenue 2019: $1,160,111Expenses 2019: $979,745Net Income 2019: $180,3662019Revenue 2020: $2,427,335Expenses 2020: $1,550,157Net Income 2020: $877,1782020Revenue 2021: $2,525,453Expenses 2021: $2,088,680Net Income 2021: $436,7732021Revenue 2022: $2,169,289Expenses 2022: $2,400,287Net Income 2022: -$230,9982022Revenue 2023: $2,201,714Expenses 2023: $2,733,146Net Income 2023: -$531,4322023Revenue 2024: $2,151,728Expenses 2024: $2,463,306Net Income 2024: -$311,5782024Revenue 2025: $3,021,913Expenses 2025: $2,739,975Net Income 2025: $281,9382025

Highlighted filing

2016

Revenue$1,075,453
Expenses$1,123,534
Net Income-$48,081
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Nov 28, 2016
Return Version
2015v2.0
Gross Receipts
$1,516,015
Mission and Program Overview

Mission

The empty stocking fund empowers metro atlanta parents and guardians of children living in poverty by providing them with an opportunity to give their children gifts at christmas time

The empty stocking fund empowers metro atlanta parents and guardians of children living in poverty by providing them with an opportunity to give their children gifts at christmas time.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,174,113$920,705▼ $253,408
Cash and Non-Interest-Bearing Accounts$231,303$501,733▲ $270,430
Savings and Temporary Cash Investments$103,714$139,904▲ $36,190
Inventories for Sale or Use$197,762$99,678▼ $98,084
Land, Buildings, and Equipment, Net$2,569$7,263▲ $4,694
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,711,461$1,671,283▼ $40,178
Other Assets Total$2,000$2,000→ $0
Liabilities
Accounts Payable and Accrued Expenses$825$6,519▲ $5,694
Total Liabilities$825$6,519▲ $5,694
Net Assets / Fund Balance
Unrestricted Net Assets$1,710,636$1,664,764▼ $45,872
Total Net Assets Fund Balance$1,710,636$1,664,764▼ $45,872
Total Liabilities and Net Assets / Fund Balance$1,711,461$1,671,283▼ $40,178

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$6,864$56,361$63,225
Other Land Buildings$399$4,029$4,428
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Manda HuntExecutive DirectorFT$95,067$95,067

Board Members and Trustees

NameTitle
David BellChairman
James StevensVice Chairman
Ben BarkleyDirector
Beth PaschettoDirector
Bill FalconerDirector
Chase GreenDirector
Ernie DibenedettoDirector
Fredrick StandfieldDirector
Henry LinDirector
Kevin RileyDirector
Ltc Rob RookerDirector
Mark EppertDirector
Michael HollingsworthDirector
Nate CunninghamDirector
Paige HendersonDirector
Sandeep KharidhiDirector
Tara KingDirector
Will WilliamsDirector
Stacia Familo-hopekSecretary
Steve StoneSecretary
Bill VogelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,071,886
Program Service Revenue
$0
Investment Income
$3,567
Other Revenue
$0
All Other Contributions
$1,071,886
Change in Net Assets
$-48,081

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,075,453
Revenue Not Reported on Form 990
$90,749
Total Revenue per Audited Statements
$1,166,202
Total Revenue per Form 990
$1,075,453
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$931,356
Total Fundraising Expense$208,932
Salaries, Compensation, and Employee Benefits$192,178
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$78,365$3,853$52,340$134,558
Current Officers, Directors, Trustees, and Key Employees$57,040$9,507$28,520$95,067
Other Salaries and Wages$50,408-$1,719$52,127
Other Employee Benefits$25,185$2,134$6,402$33,721
Other Expenses$948$13,795$15,691$30,434
Payroll Taxes$8,222$727$2,314$11,263
Office Expenses$1,663$148$468$2,279
Depreciation Depletion-$1,506-$1,506
Fees for Services Accounting-$875-$875
Advertising--$429$429
Total Functional Expenses$882,057$32,545$208,932$1,123,534

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,212,074
Expenses per Audited Statements$1,123,534
Total Expenses per Form 990$1,123,534
Expenses Not Reported on Form 990$88,540
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
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, Part VI, Line 11B: Form 990 Review Process

“The executive director will provide the board of directors with a copy of form 990 for their review prior to filing the returns.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each year board members are given a survey to complete and sign relative to conflict of interest with the organization.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Compensation is reveiwed by a committee and compared to a survey of other regional nonprofit organizations.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents and conflict of interest policy are availiable upon request. Privacy policy, form 990, and the audited financial statements are availiable on the company website.”

Filing and Contact Details

Filer

Filer Name
Empty Stocking Fund Inc
EIN
23-7159125
Phone
4048768697
Address
1975 CENTURY CENTER BLVD, ATLANTA, GA 30345

Signing Officer

Name
Manda Hunt
Title
Executive Director
Signed
2016-11-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manda Hunt
Formed
1927
Legal Domicile
Ga
Voting Board Members
21
Independent Board Members
21
Employees
3
Volunteers
1,000

Preparer

Firm
David B Floyd CPA PC
Address
6100 Lake Forrest Drive Ste 430, Atlanta, GA 30328
Preparer
David B Floyd CPA
Phone
7706406824
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

“AJC AD EXPENSES: Column (A) - Total = $10687; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $10687”

Form 990, Part IX, Line 24E: Other Expenses

“BOARD DEVELOPMENT: Column (A) - Total = $2710; Column (B) - Program Services = $0; Column (C) - Management & General = $2710; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“CONTRACT LABOR: Column (A) - Total = $28496; Column (B) - Program Services = $15657; Column (C) - Management & General = $0; Column (D) - Fundraising = $12839”

Form 990, Part IX, Line 24E: Other Expenses

“DUES AND SUBSCRIPTIONS: Column (A) - Total = $2210; Column (B) - Program Services = $0; Column (C) - Management & General = $50; Column (D) - Fundraising = $2160”

Form 990, Part IX, Line 24E: Other Expenses

“JROTC DRIVE EXP: Column (A) - Total = $14956; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $14956”

Form 990, Part IX, Line 24E: Other Expenses

“MISCELLANEOUS: Column (A) - Total = $7122; Column (B) - Program Services = $4570; Column (C) - Management & General = $782; Column (D) - Fundraising = $1770”

Form 990, Part IX, Line 24E: Other Expenses

“OTHER OUTSIDE SERVICES: Column (A) - Total = $12000; Column (B) - Program Services = $6000; Column (C) - Management & General = $0; Column (D) - Fundraising = $6000”

Form 990, Part IX, Line 24E: Other Expenses

“RECEPIENT MAILING: Column (A) - Total = $22976; Column (B) - Program Services = $22976; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SANTA VILLAGE EXPENSES: Column (A) - Total = $25644; Column (B) - Program Services = $25644; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E: Other Expenses

“SPONSOR-A-CHILD EXPENSES: Column (A) - Total = $2578; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $2578”

Form 990, Part IX, Line 24E: Other Expenses

“TELEPHONE: Column (A) - Total = $4819; Column (B) - Program Services = $3518; Column (C) - Management & General = $311; Column (D) - Fundraising = $990”

Form 990, Part IX, Line 24E: Other Expenses

“WEB/INTERNET FEES: Column (A) - Total = $360; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $360”

Financial Statement Notes

Part X : FIN48 Footnote

“The Fund follows FASB Accounting Standards Codification, which provides guidance on accounting for uncertainty in income taxes recognized in an organizations financial statements. The guidance prescribes a recognition and measurement of a tax position taken or expected to be taken in a tax return and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. As of March 31, 2016, the Fund had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The Funds policy is to recognize interest and penalties on unrecognized tax benefits in income tax expense in the financial statements. No interest and penalties were recorded during the year ended March 31, 2016 and 2015. Generally, the tax years before 2013 are no longer subject to examination by federal, state, or local taxing authorities.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Director
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Vice Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt20Director
IRS990/Form990PartVIISectionAGrp/TitleTxt21Executive Dir.
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IRS990/MissionDesc0SINCE 1927, THE EMPTY STOCKING FUND HAS BEEN BRINGING HOLIDAY CHEER TO THE LIVES OF METRO ATLANTA'S NEEDIEST CHILDREN BY GIVING THEIR PARENTS OR GUARDIANS AN OPPORTUNITY TO GIVE THEM GIFTS AT CHRISTMASTIMETHROUGH RELATIONSHIPS WITH WHOLESALE DISTRIBUTORS, WE PURCHASE BRAND NEW ITEMS IN SUFFICIENT QUANTITIES TO OFFER A VARIETY OF AGE- AND GENDER-APPROPRIATE CHOICES. IN DECEMBER, WE INVITE LEGAL GUARDIANS OF QUALIFIED CHILDREN TO VISIT SANTA'S VILLAGE TO SELECT GIFTS FOR THEIR CHILDREN.QUALIFICATION IS DETERMINED BY NINE SEPARATE COUNTIES DIVISION OF CHILDREN AND FAMILY SERVICES (DFCS) OFFICES THROUGHOUT METRO ATLANTA.DURING THE TAX YEAR, THE EMPTY STOCKING FUND SERVED 46,609 CHILDREN IN NEED.
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Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,671,283
Liabilities
$6,519
Net assets
$1,664,764
Revenue
$1,075,453
Expenses
$1,123,534
Net income
-$48,081
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.55$0.69$2.86$3.02$2.74$0.28
2024Detailed filing. Detailed filing data is available for this year.$3.41$0.79$2.62$2.15$2.46$0.31
2023Detailed filing. Detailed filing data is available for this year.$3.67$0.99$2.69$2.20$2.73$0.53
2022Detailed filing. Detailed filing data is available for this year.$3.41$0.10$3.31$2.17$2.40$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.07$3.49$2.53$2.09$0.44
2020Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.63$2.43$1.55$0.88
2019Detailed filing. Detailed filing data is available for this year.$1.96$0.00$1.96$1.16$0.98$0.18
2018Detailed filing. Detailed filing data is available for this year.$1.77$0.01$1.76$1.11$1.00$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.68$0.02$1.66$1.12$1.12$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.67$0.01$1.66$1.08$1.12$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$1.17$1.10$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$1.24$1.09$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.47$0.00$1.47$1.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.00$1.40$1.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.00$1.53$1.23