Civic Intelligence

Darton Health Professions Foundation Inc.

990 • Fiscal year 2014 • EIN 23-7320363

Jul 01, 2013 to Jun 30, 2014 • Filed on May 12, 2015

2400 Gillionville Road31707

(229) 430-6700

Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

13th percentile

0.00x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

6th percentile

-45%

Higher net margin than 6% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

41st percentile

-0.2%

Faster asset growth than 41% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$4,899,893

Down $31,381 (-0.6%) from 2011

Net Assets

Down

$4,899,893

Down $31,381 (-0.6%) from 2011

Liabilities

Flat

$0

Flat from 2011

Revenue

$404,202

No earlier filing loaded for comparison.

Expenses

Down

$587,987

Down $24,147 (-3.9%) from 2011

Net Income

-$183,785

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.

$15M$10M$5.0M$0Assets 2010: $10,253,401Liabilities 2010: $6,645,805Net Assets 2010: $3,607,5962010Assets 2011: $4,931,274Liabilities 2011: $0Net Assets 2011: $4,931,2742011Assets 2014: $4,899,893Liabilities 2014: $0Net Assets 2014: $4,899,8932014Assets 2015: $4,731,464Liabilities 2015: $0Net Assets 2015: $4,731,4642015Assets 2016: $4,440,468Liabilities 2016: $0Net Assets 2016: $4,440,4682016Assets 2017: $4,761,732Liabilities 2017: $0Net Assets 2017: $4,761,7322017Assets 2018: $5,025,787Liabilities 2018: $0Net Assets 2018: $5,025,7872018Assets 2019: $5,244,285Liabilities 2019: $0Net Assets 2019: $5,244,2852019Assets 2021: $6,329,786Liabilities 2021: $2,000Net Assets 2021: $6,327,7862021Assets 2022: $5,410,033Liabilities 2022: $2,000Net Assets 2022: $5,408,0332022Assets 2023: $5,577,499Liabilities 2023: $2,000Net Assets 2023: $5,575,4992023Assets 2024: $5,999,528Liabilities 2024: $0Net Assets 2024: $5,999,5282024Assets 2025: $6,368,733Liabilities 2025: $0Net Assets 2025: $6,368,7332025

Highlighted filing

2014

Assets$4,899,893
Liabilities$0
Net Assets$4,899,893

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $348,5302010Expenses 2011: $612,1342011Revenue 2014: $404,202Expenses 2014: $587,987Net Income 2014: -$183,7852014Revenue 2015: $595,958Expenses 2015: $581,177Net Income 2015: $14,7812015Revenue 2016: $369,065Expenses 2016: $512,301Net Income 2016: -$143,2362016Revenue 2017: $391,295Expenses 2017: $308,153Net Income 2017: $83,1422017Revenue 2018: $391,591Expenses 2018: $153,381Net Income 2018: $238,2102018Revenue 2019: $495,261Expenses 2019: $158,967Net Income 2019: $336,2942019Revenue 2021: $298,689Expenses 2021: $170,070Net Income 2021: $128,6192021Revenue 2022: $515,846Expenses 2022: $503,715Net Income 2022: $12,1312022Revenue 2023: $318,925Expenses 2023: $407,662Net Income 2023: -$88,7372023Revenue 2024: $383,024Expenses 2024: $364,553Net Income 2024: $18,4712024Revenue 2025: $563,505Expenses 2025: $406,160Net Income 2025: $157,3452025

Highlighted filing

2014

Revenue$404,202
Expenses$587,987
Net Income-$183,785
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 12, 2015
Return Version
2013v4.0
Gross Receipts
$1,236,609
Mission and Program Overview

Mission

The foundation's mission is for charitable, educational, literacy and scientific purposes to endeavor to promote in various ways the cause of higher education, to expand educational opportunities, to acquire and administer funds, which after payment of all necessary expenses shall be devoted to such objects and purposes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,846,994$4,192,210▲ $345,216
Land, Buildings, and Equipment, Net$407,917$403,432▼ $4,485
Pledges and Grants Receivable$160,702$148,375▼ $12,327
Cash and Non-Interest-Bearing Accounts$301,402$127,213▼ $174,189
Accounts Receivable$16,724$28,663▲ $11,939
Total Assets$4,733,739$4,899,893▲ $166,154
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$3,323,703$3,369,709▲ $46,006
Temporarily Rstr Net Assets$864,036$984,184▲ $120,148
Permanently Rstr Net Assets$546,000$546,000→ $0
Total Net Assets Fund Balance$4,733,739$4,899,893▲ $166,154
Total Liabilities and Net Assets / Fund Balance$4,733,739$4,899,893▲ $166,154

Asset Categories

AssetBook ValueDepreciationBasis
Land$314,337-$314,337
Other Land Buildings$89,095$34,229$123,324
Compensation and Service Providers
Revenue and Support

Revenue Composition

Contributions and Grants
$268,425
Program Service Revenue
$0
Investment Income
$174,948
Other Revenue
$-39,171
All Other Contributions
$268,425
Change in Net Assets
$-183,785

Audited Revenue Reconciliation

Revenue per Audited Statements
$404,202
Revenue Not Reported on Form 990
$349,939
Total Revenue per Audited Statements
$754,141
Total Revenue per Form 990
$404,202
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$587,987
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$41,503$28,444-$69,947
Other Expenses$44,340$32,241-$32,241
Depreciation Depletion$4,485--$4,485
Total Functional Expenses$489,400$98,587$0$587,987

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$587,987
Total Expenses per Audited Statements$587,987
Total Expenses per Form 990$587,987
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$113,489
Fundraising Direct Expenses$95,594
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$113,489$113,489-$113,489
Total Events$113,489$113,489$95,594$17,895
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7B

Decisions are subject to board approval.

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

The board is given copies of the tax return as well as the audit for private use.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
23-7320363
Phone
2294306700

Signing Officer

Name
Jay Montgomery
Title
Treasurer
Phone
2294306700
Signed
2015-05-12

Organization Details

Principal Officer
Jay Montgomery
Formed
1973
Legal Domicile
Ga
Voting Board Members
31
Independent Board Members
31
Employees
0
Volunteers
28

Preparer

Preparer
William M Luke CPA
Phone
2298831314
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The foundation's mission is for charitable, educational, literacy and scientific purposes to endeavor to promote in various ways the cause of higher education, to expand educational opportunities, to acquire and administer funds, which after payment of all necessary expenses shall be devoted to such objects and purposes.

Form 990, Page 2, Part III, Line 4D

DEPRECIATION EXPENSE

Form 990, Part IX, Line 24E

Recruiting 28,543 0 0 consulting 0 21,144 0 college promotions 12,960 0 0 presidents fund 0 7,300 0

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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-57066
IRS990/NetUnrlzdGainsLossesInvstAmt0349939
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0SCHOLARSHIPS
IRS990/OtherExpensesGrp/Desc1PUBLIC SCHOOL PROGRAMS
IRS990/OtherExpensesGrp/Desc2FACULTY AND STAFF EXPENSE
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE EXPENSE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt037902
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt132241
IRS990/OtherExpensesGrp/ProgramServicesAmt0399072
IRS990/OtherExpensesGrp/ProgramServicesAmt144340
IRS990/OtherExpensesGrp/TotalAmt0399072
IRS990/OtherExpensesGrp/TotalAmt144340
IRS990/OtherExpensesGrp/TotalAmt237902
IRS990/OtherExpensesGrp/TotalAmt332241
IRS990/PartialLiquidationInd0false
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0546000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0546000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0160702
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0148375
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAY MONTGOMERY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0DEPRECIATION EXPENSE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt04485
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0373052
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0278725
IRS990/PYOtherExpensesAmt0749559
IRS990/PYOtherRevenueAmt024000
IRS990/PYRevenuesLessExpensesAmt0-73782
IRS990/PYTotalExpensesAmt0749559
IRS990/PYTotalRevenueAmt0675777
IRS990/ReconcilationRevenueExpnssAmt0-183785
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-57066
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/CollegeOrganizationInd0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0268425
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0442492
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0530837
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0783003
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0682623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02707380
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0472380
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0318687
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt095343
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01669678
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01200739
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03756827
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0259930
IRS990ScheduleA/PublicSupportCY170Pct00.41880
IRS990ScheduleA/PublicSupportPY170Pct00.47380
IRS990ScheduleA/PublicSupportTotal170Amt02707380
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0442492
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0530837
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0783003
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0682623
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02707380
IRS990ScheduleA/TotalSupportAmt06464207
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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/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0587987
IRS990ScheduleD/LandGrp/BookValueAmt0314337
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0314337
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0349939
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt089095
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034229
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0123324
IRS990ScheduleD/RevenueNotReportedAmt0349939
IRS990ScheduleD/RevenueSubtotalAmt0404202
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0403432
IRS990ScheduleD/TotalExpensesPerForm990Amt0587987
IRS990ScheduleD/TotalRevenuePerForm990Amt0404202
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0754141
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0587987
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt095594
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt095594
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt095594
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0113489
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0113489
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0113489
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0113489
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0FUND RAISING AC
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017895
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION'S MISSION IS FOR CHARITABLE, EDUCATIONAL, LITERACY AND SCIENTIFIC PURPOSES TO ENDEAVOR TO PROMOTE IN VARIOUS WAYS THE CAUSE OF HIGHER EDUCATION, TO EXPAND EDUCATIONAL OPPORTUNITIES, TO ACQUIRE AND ADMINISTER FUNDS, WHICH AFTER PAYMENT OF ALL NECESSARY EXPENSES SHALL BE DEVOTED TO SUCH OBJECTS AND PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DECISIONS ARE SUBJECT TO BOARD APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD IS GIVEN COPIES OF THE TAX RETURN AS WELL AS THE AUDIT FOR PRIVATE USE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5RECRUITING 28,543 0 0 CONSULTING 0 21,144 0 COLLEGE PROMOTIONS 12,960 0 0 PRESIDENTS FUND 0 7,300 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0984184
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
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IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0268425
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0489400
IRS990/TotalFunctionalExpensesGrp/TotalAmt0587987
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04733739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04899893
IRS990/TotalOtherProgSrvcExpenseAmt04485
IRS990/TotalProgramServiceExpensesAmt0489400

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