Civic Intelligence

Tj and Friends Foundation Inc

EIN 26-3073831 • 501(c)3 • Elberton, GA

Profile

CHARITABLE

PO Box 6161Elberton, GA 30635

www.tjandfriendsfoundation.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-11%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

44th percentile

-5.8%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-17%

Faster revenue growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$147,590

Down $9,088 (-5.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$147,590

Down $9,088 (-5.8%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin30th percentile

Revenue

Down

$83,783

Down $16,788 (-17%) from 2023

Expenses

Up

$92,871

Up $3,760 (+4.2%) from 2023

Net Income

Down

-$9,088

Down $20,548 (-179%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$200K$150K$100K$50K$0Assets 2014: $48,791Liabilities 2014: $0Net Assets 2014: $48,7912014Assets 2015: $25,137Liabilities 2015: $0Net Assets 2015: $25,1372015Assets 2016: $11,129Net Assets 2016: $11,1292016Assets 2017: $26,168Net Assets 2017: $26,1682017Assets 2018: $27,013Net Assets 2018: $27,0132018Assets 2019: $42,354Liabilities 2019: $53Net Assets 2019: $42,3012019Assets 2020: $73,036Liabilities 2020: $0Net Assets 2020: $73,0362020Assets 2021: $111,466Liabilities 2021: $0Net Assets 2021: $111,4662021Assets 2022: $145,218Liabilities 2022: $0Net Assets 2022: $145,2182022Assets 2023: $156,678Liabilities 2023: $0Net Assets 2023: $156,6782023Assets 2024: $147,590Liabilities 2024: $0Net Assets 2024: $147,5902024

Highlighted filing

2024

Assets$147,590
Liabilities$0
Net Assets$147,590
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$150K$100K$50K$0-$50KRevenue 2014: $121,338Expenses 2014: $100,945Net Income 2014: $20,3932014Revenue 2015: $84,150Expenses 2015: $107,804Net Income 2015: -$23,6542015Revenue 2016: $94,511Expenses 2016: $108,519Net Income 2016: -$14,0082016Revenue 2017: $129,202Expenses 2017: $114,164Net Income 2017: $15,0382017Revenue 2018: $119,174Expenses 2018: $118,329Net Income 2018: $8452018Revenue 2019: $129,744Expenses 2019: $114,457Net Income 2019: $15,2872019Revenue 2020: $104,184Expenses 2020: $73,449Net Income 2020: $30,7352020Revenue 2021: $109,144Expenses 2021: $70,714Net Income 2021: $38,4302021Revenue 2022: $116,984Expenses 2022: $83,232Net Income 2022: $33,7522022Revenue 2023: $100,571Expenses 2023: $89,111Net Income 2023: $11,4602023Revenue 2024: $83,783Expenses 2024: $92,871Net Income 2024: -$9,0882024

Highlighted filing

2024

Revenue$83,783
Expenses$92,871
Net Income-$9,088
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,590
Liabilities
$0
Net assets
$147,590
Revenue
$83,783
Expenses
$92,871
Net income
-$9,088
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.84$0.93$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$1.01$0.89$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$1.17$0.83$0.34
2021Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$1.09$0.71$0.38
2020Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$1.04$0.73$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.42$0.00$0.42$1.30$1.14$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.27$0.27$1.19$1.18$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.26$1.29$1.14$0.15
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.11$0.95$1.09$0.14
2015Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.25$0.84$1.08$0.24
2014Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$1.21$1.01$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$95,121
Mission and Program Overview

Mission

CHARITABLE

Program Services

DescriptionGrantsExpenses
To relieve cancer patients and families of financial hardship brought on by diagnosis$89,000$89,000
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL WEBBPresident-$0--
STEVE HIGGINBOTHAMPresident-$0--
DARREN SCARBOROUGHPresident-$0--
LINDA LUTZAccountantt-$0--
MICHELLE SCARBOROUGHSecretary-$0--
Fundraising, Events, and Gaming

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Banquet$36,189$36,189$1,290$34,899
Car Show$9,508$9,508$925$8,583
Total Events$45,697$45,697$7,483$38,214
Filing and Contact Details

Filer

Filer Name
Tj and Friends Foundation Inc
EIN
26-3073831
In Care Of
% Linda Lutz
Address
PO BOX 6161, Elberton, GA 30635

Signing Officer

Name
Linda Lutz
Title
Acct
Phone
7062837555
Signed
2025-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Accounting Solutions
Address
PO Box 6418, Elberton, GA 30635
Preparer
Linda Lutz
Phone
7062837555
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity GRANTS ISSUED TO CANCER PATIENTS IN NE GEORGIA Grantee VARIOUS Amount 89,000”

Description of other expenses Part I line 16

“Description AmountADVERTISING 316BANK FEES 278SUPPLIES 124INSURANCE 1,126MISC EXPENSE 104TAXES & LICENSES 30”

Raw XML Appendix172 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.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum07062837555
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 6418
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Elberton
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030635
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0156678
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0147590
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt045464
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-9088
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01825
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0156678
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0147590
IRS990EZ/FundraisingGrossIncomeAmt049657
IRS990EZ/GrantsAndSimilarAmountsPaidAmt089000
IRS990EZ/GrossReceiptsAmt095121
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0156678
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0147590
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0156678
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0147590
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL WEBB
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1STEVE HIGGINBOTHAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DARREN SCARBOROUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LINDA LUTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHELLE SCARBOROUGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ACCOUNTANTT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SECRETARY
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01978
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CHARITABLE
IRS990EZ/PrintingPublicationsPostageAmt068
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0To relieve cancer patients and families of financial hardship brought on by diagnosis
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt089000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt089000
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt011338
IRS990EZ/SpecialEventsNetIncomeLossAmt038319
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt092871
IRS990EZ/TotalProgramServiceExpensesAmt089000
IRS990EZ/TotalRevenueAmt083783
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0www.tjandfriendsfoundation.com
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt045464
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt058859
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt083160
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt090914
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt078335
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0356732
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0220841
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt045464
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt078335
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0356732
IRS990ScheduleA/TotalSupportAmt0356732
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07483
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt0200
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0200
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0BANQUET
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0CAR SHOW
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04290
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt0428
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04718
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt036189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt09508
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt045697
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt036189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt09508
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt045697
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt038214
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02215
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01290
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt0925
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt0350
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt0350
IRS990ScheduleG/InPersonSolicitationsInd0X
IRS990ScheduleG/LicensedStatesCd0GA
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity GRANTS ISSUED TO CANCER PATIENTS IN NE GEORGIA Grantee VARIOUS Amount 89,000
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountADVERTISING 316BANK FEES 278SUPPLIES 124INSURANCE 1,126MISC EXPENSE 104TAXES & LICENSES 30
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA LUTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Acct
ReturnHeader/BusinessOfficerGrp/PhoneNum07062837555
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TJ AND FRIENDS FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0TJAN
ReturnHeader/Filer/EIN0263073831
ReturnHeader/Filer/InCareOfNm0% Linda Lutz
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 6161
ReturnHeader/Filer/USAddress/CityNm0Elberton
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030635
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582494860
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Accounting Solutions
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 6418
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Elberton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030635
ReturnHeader/PreparerPersonGrp/PhoneNum07062837555
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LINDA LUTZ
ReturnHeader/ReturnTs02025-05-06T15:36:21-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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