Civic Intelligence

Lets Be Clear Georgia Inc

EIN 47-3595612 • 501(c)3 • Statesboro, GA

Profile

The mission of let's be clear, inc. Is to engage in best practices and policies to prevent marijuana abuse in our state through collaboration and education, including policy education.

PO Box 2286Statesboro, GA 30459

n/A

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.21x

Higher debt load relative to assets than 83% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

51st percentile

2.1%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

74th percentile

16%

Faster asset growth than 74% of similar nonprofits.

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

Revenue Growth

85th percentile

50%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Down

$101,905

Down $14,371 (-12%) from 2024

Liabilities

Down

$8,856

Down $16,051 (-64%) from 2024

Net Assets

Up

$93,049

Up $1,680 (+1.8%) from 2024

Revenue

Down

$186,944

Down $87,559 (-32%) from 2024

Expenses

Down

$185,264

Down $83,372 (-31%) from 2024

Net Income

Down

$1,680

Down $4,187 (-71%) from 2024

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2015: $10,303Liabilities 2015: $27,657Net Assets 2015: -$17,3542015Assets 2016: $0Liabilities 2016: $1,836Net Assets 2016: -$1,8362016Assets 2017: $13,330Liabilities 2017: $316Net Assets 2017: $13,0142017Assets 2018: $38,457Liabilities 2018: $11,127Net Assets 2018: $27,3302018Assets 2019: $56,112Liabilities 2019: $34,991Net Assets 2019: $21,1212019Assets 2020: $72,041Liabilities 2020: $62Net Assets 2020: $71,9792020Assets 2021: $103,505Liabilities 2021: $75Net Assets 2021: $103,4302021Assets 2022: $120,976Liabilities 2022: $30,430Net Assets 2022: $90,5462022Assets 2023: $99,929Liabilities 2023: $14,427Net Assets 2023: $85,5022023Assets 2024: $116,276Liabilities 2024: $24,907Net Assets 2024: $91,3692024Assets 2025: $101,905Liabilities 2025: $8,856Net Assets 2025: $93,0492025

Highlighted filing

2025

Assets$101,905
Liabilities$8,856
Net Assets$93,049

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2015: $51,643Expenses 2015: $68,997Net Income 2015: -$17,3542015Revenue 2016: $154,722Expenses 2016: $139,204Net Income 2016: $15,5182016Revenue 2017: $171,731Expenses 2017: $156,881Net Income 2017: $14,8502017Revenue 2018: $113,841Expenses 2018: $99,525Net Income 2018: $14,3162018Revenue 2019: $79,429Expenses 2019: $85,638Net Income 2019: -$6,2092019Revenue 2020: $138,865Expenses 2020: $88,007Net Income 2020: $50,8582020Revenue 2021: $150,034Expenses 2021: $118,583Net Income 2021: $31,4512021Revenue 2022: $187,200Expenses 2022: $200,084Net Income 2022: -$12,8842022Revenue 2023: $183,200Expenses 2023: $188,244Net Income 2023: -$5,0442023Revenue 2024: $274,503Expenses 2024: $268,636Net Income 2024: $5,8672024Revenue 2025: $186,944Expenses 2025: $185,264Net Income 2025: $1,6802025

Highlighted filing

2025

Revenue$186,944
Expenses$185,264
Net Income$1,680

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Mar 23, 2026
Return Version
2024v5.2
Gross Receipts
$186,944
Mission and Program Overview

Mission

The mission of let's be clear, inc. Is to engage in best practices and policies to prevent marijuana abuse in our state through collaboration and education, including policy education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$57,504$56,838▼ $666
Pledges and Grants Receivable$58,772$42,998▼ $15,774
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$116,276$101,905▼ $14,371
Other Assets Total-$2,069-
Liabilities
Other Liabilities$9,565--
Accounts Payable and Accrued Expenses$15,342$8,856▼ $6,486
Total Liabilities$24,907$8,856▼ $16,051
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$91,369$93,049▲ $1,680
Total Net Assets Fund Balance$91,369$93,049▲ $1,680
Total Liabilities and Net Assets / Fund Balance$116,276$101,905▼ $14,371
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Charlotte Spell Ms CpExecutive DirectorPT$33,000$2,442$35,442

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$184,253
Program Service Revenue
$1,000
Investment Income
$1,691
Other Revenue
$0
All Other Contributions
$1,753
Change in Net Assets
$1,680

Audited Revenue Reconciliation

Revenue per Audited Statements
$186,944
Total Revenue per Audited Statements
$186,944
Total Revenue per Form 990
$186,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$100,708
Other Expenses$84,556
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$38,919$3,081-$42,000
Current Officers, Directors, Trustees, and Key Employees$32,953$2,489-$35,442
Fees for Services Other$12,701$12,000-$24,701
Other Employee Benefits$17,032$492-$17,524
Travel$10,106--$10,106
Payroll Taxes$5,321$421-$5,742
Conferences and Meetings$3,072--$3,072
Occupancy$1,757--$1,757
Insurance-$1,069-$1,069
Other Expenses$171$67-$67
All Other Expenses-$10-$10
Total Functional Expenses$164,230$21,034$0$185,264

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$185,264
Total Expenses per Audited Statements$185,264
Total Expenses per Form 990$185,264
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 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
Yes
Other officer compensation reviewed
No
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, Section B, Line 11B

The organization's accountant provides a copy of form 990 to the board members. They are given an opportunity to review and comment prior to filing.

Form 990, Part VI, Section B, Line 12C

Each board member annually signs a statement which affirms that they received a copy of Lets Be Clear Georgias conflicts of interest policy, has read and understood the policy, and understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of Lets Be Clear Georgias tax exempt purposes.

Form 990, Part VI, Section B, Line 15A

The Lets Be Clear Board of Directors reviews and approves compensation for the Clear Executive Director using relevant and up to date comparability data and substantiation.

Form 990, Part VI, Section C, Line 19

A copy of form 990 is provided by the organization's accountant specifically for public inspection. The form 990 is available upon request.

Filing and Contact Details

Filer

Filer Name
Lets Be Clear Georgia Inc
EIN
47-3595612
Phone
4042232485
Address
PO BOX 2286, STATESBORO, GA 30459

Signing Officer

Name
Charlotte Spell Ms Cp
Title
Executive Director
Signed
2026-03-23
Discuss with paid preparer
Yes

Organization Details

Formed
2015
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
0
Volunteers
450

Preparer

Firm
Fulton & Kozak LLC
Address
7187 JONESBORO RD STE 100A, MORROW, GA 30260
Preparer
Sheila M Kozak CPA
Phone
7709614200
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

LBC qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is only subject to federal or state income taxes on specific types of income from activities that are unrelated to its exempt purpose. LBC had no income from unrelated activities and has no income taxes due as of September 30, 2025 and 2024.LBCs application of ASC 740 regarding uncertain tax positions had no effect on its financial position as management believes LBC has no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. LBC would account for any potential interest or penalties related to possible future liabilities for unrecognized income tax benefits as income tax expense. LBC is no longer subject to examination by federal, state or local tax authorities for periods before 2022.

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IRS990/MissionDesc0THE MISSION OF LET'S BE CLEAR, INC. IS TO ENGAGE IN BEST PRACTICES AND POLICIES TO PREVENT MARIJUANA ABUSE IN OUR STATE THROUGH COLLABORATION AND EDUCATION, INCLUDING POLICY EDUCATION.
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IRS990/OtherExpensesGrp/Desc0PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2Postage and Shipping
IRS990/OtherExpensesGrp/Desc3FUNDRAISING SUPPLIES
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt167
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IRS990/OtherExpensesGrp/TotalAmt367
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IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM SERVICES FEES
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IRS990/ProgSrvcAccomActy2Grp/Desc0Conducted a statewide data collection project to gather quantitative and qualitative data around hemp-derived intoxicants in Georgia.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt038400
IRS990/ProgSrvcAccomActy3Grp/Desc0educated Georgians by maintaining, updating, and adding content to two dedicated websites and several social media platforms regarding marijuana abuse prevention.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt034500
IRS990/ProgSrvcAccomActyOtherGrp/Desc0Held various in-person and virtual trainings and workshops multiple times during the year. Planned for training and workshop agendas, locations and other logistics. Designed power points and presentation materials specific to each event. Coordinated with sponsoring agencies to arrange for recruitment of attendees.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt030200
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IRS990/PYContributionsGrantsAmt0272500
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IRS990ScheduleA/TotalSupportAmt0962436
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0LBC qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is only subject to federal or state income taxes on specific types of income from activities that are unrelated to its exempt purpose. LBC had no income from unrelated activities and has no income taxes due as of September 30, 2025 and 2024.LBCs application of ASC 740 regarding uncertain tax positions had no effect on its financial position as management believes LBC has no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. LBC would account for any potential interest or penalties related to possible future liabilities for unrecognized income tax benefits as income tax expense. LBC is no longer subject to examination by federal, state or local tax authorities for periods before 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleD/TotalRevenuePerForm990Amt0186944
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0185264
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ACCOUNTANT PROVIDES A COPY OF FORM 990 TO THE BOARD MEMBERS. THEY ARE GIVEN AN OPPORTUNITY TO REVIEW AND COMMENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each board member annually signs a statement which affirms that they received a copy of Lets Be Clear Georgias conflicts of interest policy, has read and understood the policy, and understands that the Corporation is a charitable organization and that in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of Lets Be Clear Georgias tax exempt purposes.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Lets Be Clear Board of Directors reviews and approves compensation for the Clear Executive Director using relevant and up to date comparability data and substantiation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF FORM 990 IS PROVIDED BY THE ORGANIZATION'S ACCOUNTANT SPECIFICALLY FOR PUBLIC INSPECTION. THE FORM 990 IS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0THE COUNCIL ON ALCOHOL AND DRUGS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581088401
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SUBSTANCE ABUSE PREVENTION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0170 B 1 A VI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0270 PEACHTREE ST NW 2200
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ATLANTA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd030303
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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false

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