Civic Intelligence

West Georgia Star Inc

EIN 46-1442256 • 501(c)3 • Lagrange, GA

Profile

Work in conjunction with public policy for the sponsorship, production, and promotion of primarily low and moderate income housing, through coordinated and concerted efforts, to obtain full and potential development of housing within the region to provide guidance an training to lower income residents to develop job skills and choice services to lower income elderly residents.

201 Chatham StreetLagrange, GA 30241

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

1.11x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

92nd percentile

1.11x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

26th percentile

-7.8%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

5th percentile

-48%

Faster asset growth than 5% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

15th percentile

-22%

Faster revenue growth than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Assets

Down

$904,910

Down $834,784 (-48%) from 2024

Liabilities

Down

$1,002,322

Down $88,954 (-8.2%) from 2024

Net Assets

Down

-$97,412

Down $745,830 (-115%) from 2024

Revenue

Down

$903,892

Down $253,577 (-22%) from 2024

Expenses

Down

$974,554

Down $526,212 (-35%) from 2024

Net Income

Up

-$70,662

Up $272,635 (+79%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2014: $512,077Liabilities 2014: $365,978Net Assets 2014: $146,0992014Assets 2015: $678,610Liabilities 2015: $94,094Net Assets 2015: $584,5162015Assets 2016: $13,555Liabilities 2016: $0Net Assets 2016: $13,5552016Assets 2017: $15,418Liabilities 2017: $0Net Assets 2017: $15,4182017Assets 2018: $57,482Liabilities 2018: $0Net Assets 2018: $57,4822018Assets 2019: $68,131Liabilities 2019: $7,224Net Assets 2019: $60,9072019Assets 2020: $554,232Liabilities 2020: $40,664Net Assets 2020: $513,5682020Assets 2021: $711,524Liabilities 2021: $83,549Net Assets 2021: $627,9752021Assets 2022: $1,036,833Liabilities 2022: $306,151Net Assets 2022: $730,6822022Assets 2023: $1,489,499Liabilities 2023: $212,598Net Assets 2023: $1,276,9012023Assets 2024: $1,739,694Liabilities 2024: $1,091,276Net Assets 2024: $648,4182024Assets 2025: $904,910Liabilities 2025: $1,002,322Net Assets 2025: -$97,4122025

Highlighted filing

2025

Assets$904,910
Liabilities$1,002,322
Net Assets-$97,412

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2014: $749,799Expenses 2014: $603,700Net Income 2014: $146,0992014Revenue 2015: $1,280,686Expenses 2015: $842,269Net Income 2015: $438,4172015Revenue 2016: $4,555Expenses 2016: $0Net Income 2016: $4,5552016Revenue 2017: $29,074Expenses 2017: $27,211Net Income 2017: $1,8632017Revenue 2018: $105,157Expenses 2018: $71,596Net Income 2018: $33,5612018Revenue 2019: $324,308Expenses 2019: $315,960Net Income 2019: $8,3482019Revenue 2020: $577,502Expenses 2020: $124,841Net Income 2020: $452,6612020Revenue 2021: $343,808Expenses 2021: $229,401Net Income 2021: $114,4072021Revenue 2022: $978,129Expenses 2022: $875,422Net Income 2022: $102,7072022Revenue 2023: $1,774,516Expenses 2023: $1,228,298Net Income 2023: $546,2182023Revenue 2024: $1,157,469Expenses 2024: $1,500,766Net Income 2024: -$343,2972024Revenue 2025: $903,892Expenses 2025: $974,554Net Income 2025: -$70,6622025

Highlighted filing

2025

Revenue$903,892
Expenses$974,554
Net Income-$70,662

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jan 28, 2026
Return Version
2024v5.2
Gross Receipts
$903,892
Mission and Program Overview

Mission

Work in conjunction with public policy for the sponsorship, production, and promotion of primarily low and moderate income housing, through coordinated and concerted efforts, to obtain full and potential development of housing within the region to provide guidance an training to lower income residents to develop job skills and choice services to lower income elderly residents.

Work in conjunction with public policy for the sponsorship, production and promotion of primarily low and moderate income housing through coordinated and concerted efforts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$754,819$729,651▼ $25,168
Loans From Officers Directors$135,830$132,427▼ $3,403
Accounts Receivable$119,719$99,016▼ $20,703
Cash and Non-Interest-Bearing Accounts$776,280$71,361▼ $704,919
Prepaid Expenses and Deferred Charges$44,213$4,882▼ $39,331
Total Assets$1,739,694$904,910▼ $834,784
Other Assets Total$44,663--
Liabilities
Deferred Revenue$843,892$804,697▼ $39,195
Other Liabilities$44,663$35,013▼ $9,650
Accounts Payable and Accrued Expenses$66,891$30,185▼ $36,706
Total Liabilities$1,091,276$1,002,322▼ $88,954
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$648,418$-97,412▼ $745,830
Total Net Assets Fund Balance$648,418$-97,412▼ $745,830
Total Liabilities and Net Assets / Fund Balance$1,739,694$904,910▼ $834,784

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$604,921$84,774$689,695
Land$118,838-$118,838
Equipment$5,892$15,734$21,626
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph AlfordChairman
Kelly BushVice Chairman
Derek WilliamsDirector
Forrest JohnsonDirector
Shalonda AndersonDirector
Susan BlackDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Georgia State UniversityBrain Jogging Study831 MARIETTA ST NW, Atlanta, GA 30318$203,507
Revenue and Support

Revenue Composition

Contributions and Grants
$454,482
Program Service Revenue
$449,410
Investment Income
$0
Other Revenue
$0
All Other Contributions
$454,482
Change in Net Assets
$-70,662
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$635,151
Salaries, Compensation, and Employee Benefits$339,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$235,438$58,860$0$294,298
Office Expenses$17,009$68,038$0$85,047
Other Employee Benefits$36,084$9,021$0$45,105
Fees for Services Accounting$0$44,865$0$44,865
Insurance$25,263$6,316$0$31,579
Depreciation Depletion$25,168$0$0$25,168
Fees for Services Legal$2,514$14,244$0$16,758
Information Technology$2,380$13,491$0$15,871
Other Expenses$12,658$0$0$12,658
Fees for Services Other$0$11,841$0$11,841
Travel$7,356$1,839$0$9,195
Interest$0$9,042$0$9,042
Advertising$1,840$460$0$2,300
Total Functional Expenses$689,827$284,727$0$974,554
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
Loans from Officers, Directors, Trustees, and Key Employees$135,830$132,427▼ $3,403
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Tenant Security Deposits$35,013
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with 35% controlled entity
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
West Georgia Star Inc
EIN
46-1442256
Phone
7068826416
Address
201 CHATHAM STREET, LAGRANGE, GA 30241

Signing Officer

Name
Zsa Zsa Heard
Title
CEO
Phone
7068826416
Signed
2026-01-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Zsa Zsa Heard
Formed
2012
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
15
Volunteers
15

Preparer

Firm
Henderson & Pilleteri LLC
Address
200 CHASE PARK SOUTH, BIRMINGHAM, AL 35244
Preparer
Benjamin Pilleteri
Phone
2059820992
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of the 990 is provided to the board for approval prior to filing.

Pt VI, Line 19

The organization will make any governing document available upon request for a legitimate purpose.

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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0449410
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part III, Line 12 Description: OTHER INCOME 2020: 90888. 2021: 36074. 2022: 167992. 2023: 452890.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt III Ln 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0454482
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0286934
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01274557
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0716833
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0200627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02933433
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0331967
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0225214
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt052293
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0609478
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0449410
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0417641
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0867051
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0331967
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0225214
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt052293
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0609478
IRS990ScheduleA/InvestmentIncomeCYPct00.11820
IRS990ScheduleA/InvestmentIncomePYPct00.12620
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt0452890
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt0167992
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt036074
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt090888
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0747844
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.73680
IRS990ScheduleA/PublicSupportPY509Pct00.71020
IRS990ScheduleA/PublicSupportTotal509Amt03800484
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0903892
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0704575
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01274557
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0716833
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0200627
IRS990ScheduleA/Total509Grp/TotalAmt03800484
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt05157806
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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/BuildingsGrp/BookValueAmt0604921
IRS990ScheduleD/BuildingsGrp/DepreciationAmt084774
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0689695
IRS990ScheduleD/EquipmentGrp/BookValueAmt05892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt015734
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021626
IRS990ScheduleD/LandGrp/BookValueAmt0118838
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0118838
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt035013
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0TENANT SECURITY DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0729651
IRS990ScheduleD/TotalLiabilityAmt035013
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE BOARD FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION WILL MAKE ANY GOVERNING DOCUMENT AVAILABLE UPON REQUEST FOR A LEGITIMATE PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt0WEST GEORGIA STAR INC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt1WEST GEORGIA STAR INC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt2PHOENIX AUTHORITY LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DirectControllingEntityName/BusinessNameLine1Txt3PHOENIX HEADQUARTERS DEVELOPMENT LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt0PHOENIX AUTHORITY LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt1PHOENIX HEADQUARTERS DEVELOPMENT LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt2LHA BEN HILL GP 2016 LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt3LHA BEN HILL GP 2018 LLC
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN0991714661
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN1991690934
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN2820831076
IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN3830556133
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt00
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt20
IRS990ScheduleR/IdDisregardedEntitiesGrp/EndOfYearAssetsAmt30
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd1GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd2GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd3GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt0AFFORDABLE HOUSING DEVELOPMENT
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt1AFFORDABLE HOUSING DEVELOPMENT
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt2AFFORDABLE HOUSING DEVELOPMENT
IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt3AFFORDABLE HOUSING DEVELOPMENT
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt00
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt10
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt20
IRS990ScheduleR/IdDisregardedEntitiesGrp/TotalIncomeAmt30
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt0204 CALUMET CENTER RD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt1204 CALUMET CENTER RD
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt2201 CHATHAM STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt3201 CHATHAM STREET
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm0LAGRANGE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm1Lagrange
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm2LAGRANGE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm3LAGRANGE
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd1GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd2GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd3GA
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd030241
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd130241
IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd230240

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