Access Point of Georgia Inc

“Access Point of Georgia, Inc. makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. Requests can be submitted by email to [email protected] or by mailing a written request to the organizations address. We also share relevant documents upon request with partners, funders, and public interest stakeholders as part of our commitment to transparency and accountability.”

“Executive Director Riley Kirkpatrick and Board Member Olive Kirkpatrick are married. This relationship is fully disclosed to the board, and all related governance decisions are made with transparency and accountability, including recusal from any deliberations where necessary to avoid conflict of interest.”

“Executive Director Riley Kirkpatrick and Board Member Amanda Hebert are married. This relationship is fully disclosed to the board, and all related governance decisions are made with transparency and accountability, including recusal from any deliberations where necessary to avoid conflict of interest.”

“Line 11b 990 Review Process Before filing, a complete draft of the Form 990 was circulated to all members of the governing board for review and comment. Any clarifications were discussed prior to submission.”

“During the reporting period, Access Point of Georgia, Inc. operated with a small team navigating QuickBooks reporting structures without full knowledge of how to properly classify functional expenses by program class. As a result, a significant portion of our programmatic expenditures appeared under a (Not Specified) category in our financial reports, despite being fully allocated internally to active program work. These expensesincluding staffing, outreach supplies, and direct service costswere intended to support our core harm reduction programs: HIV/EIS Services and our Winder-based Harm Reduction Peer program. We have since re-reviewed all expense lines and proportionally redistributed the (Not Specified) category based on actual staffing, outreach deployment, and program-level operations. Approximately 25% of the reclassified expenses were attributed to the Winder program, which launched in August and employed two part-time peer specialists at 20 hours per week. The remainder was assigned to our primary HIV/EIS Services program, which included mobile health services, testing, and outreach across multiple counties. We acknowledge the inconsistency in QuickBooks reporting and are actively updating our chart of accounts and internal controls to ensure clearer reporting and functional allocations moving forward. All program service expenses listed in Part III were funded by restricted government grants or donor contributions, primarily through DBHDD and NASTAD. Website fundraising generated $3,166.97 in unrestricted support, which was attributed to our primary HIV/EIS Services program. Administrative costs were covered using allocated indirect expenses built into each grant budget.”

“The organization uses the accrual basis of accounting in QuickBooks. Revenue is recorded when earned and expenses are recorded when incurred, in alignment with Generally Accepted Accounting Principles (GAAP). The organization did not produce audited financial statements for the 2022 tax year.”