Civic Intelligence

Area Committee to Improve Opportunities Now Inc

EIN 58-0961506 • 501(c)3 • Athens, GA

View Organization Page

Profile

To help individuals and families break the cycle of poverty and achieve their greatest potential.

320 Research DriveAthens, GA 30605
Siviq Scores

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

Liabilities / Assets

88th percentile

0.68x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

63rd percentile

0.16x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

0.0%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

8th percentile

-26%

Faster asset growth than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

62nd percentile

15%

Faster revenue growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Down

$1,141,467

Down $409,757 (-26%) from 2023

Liabilities

Down

$771,316

Down $410,807 (-35%) from 2023

Net Assets

Up

$370,151

Up $1,050 (+0.3%) from 2023

Operations
Liabilities / Revenue63rd percentileNet Margin39th percentile

Revenue

Up

$4,859,414

Up $641,234 (+15%) from 2023

Expenses

Up

$4,858,364

Up $622,998 (+15%) from 2023

Net Income

Up

$1,050

Up $18,236 (+106%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,914,959Liabilities 2011: $2,276,833Net Assets 2011: -$361,8742011Assets 2012: $488,649Liabilities 2012: $721,563Net Assets 2012: -$232,9142012Assets 2013: $381,702Liabilities 2013: $648,717Net Assets 2013: -$267,0152013Assets 2014: $297,898Liabilities 2014: $596,590Net Assets 2014: -$298,6922014Assets 2015: $467,689Liabilities 2015: $810,245Net Assets 2015: -$342,5562015Assets 2016: $405,342Liabilities 2016: $757,535Net Assets 2016: -$352,1932016Assets 2017: $815,216Liabilities 2017: $513,152Net Assets 2017: $302,0642017Assets 2018: $815,216Liabilities 2018: $513,152Net Assets 2018: $302,0642018Assets 2019: $708,267Liabilities 2019: $397,324Net Assets 2019: $310,9432019Assets 2020: $1,041,833Liabilities 2020: $757,026Net Assets 2020: $284,8072020Assets 2021: $899,136Liabilities 2021: $377,556Net Assets 2021: $521,5802021Assets 2022: $809,450Liabilities 2022: $423,163Net Assets 2022: $386,2872022Assets 2023: $1,551,224Liabilities 2023: $1,182,123Net Assets 2023: $369,1012023Assets 2024: $1,141,467Liabilities 2024: $771,316Net Assets 2024: $370,1512024

Highlighted filing

2024

Assets$1,141,467
Liabilities$771,316
Net Assets$370,151
Open 2024 Filing

Operations Trend

Revenue Growth62nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $5,383,963Expenses 2011: $5,359,732Net Income 2011: $24,2312011Revenue 2012: $3,818,712Expenses 2012: $3,689,752Net Income 2012: $128,9602012Revenue 2013: $2,554,141Expenses 2013: $2,560,511Net Income 2013: -$6,3702013Revenue 2014: $2,124,933Expenses 2014: $2,156,611Net Income 2014: -$31,6782014Revenue 2015: $2,090,273Expenses 2015: $2,134,138Net Income 2015: -$43,8652015Revenue 2016: $2,617,260Expenses 2016: $2,626,895Net Income 2016: -$9,6352016Revenue 2017: $3,294,023Expenses 2017: $2,639,765Net Income 2017: $654,2582017Revenue 2018: $3,294,023Expenses 2018: $2,639,765Net Income 2018: $654,2582018Revenue 2019: $2,821,454Expenses 2019: $2,818,172Net Income 2019: $3,2822019Revenue 2020: $2,800,030Expenses 2020: $2,826,165Net Income 2020: -$26,1352020Revenue 2021: $4,056,926Expenses 2021: $3,820,153Net Income 2021: $236,7732021Revenue 2022: $4,195,331Expenses 2022: $4,173,442Net Income 2022: $21,8892022Revenue 2023: $4,218,180Expenses 2023: $4,235,366Net Income 2023: -$17,1862023Revenue 2024: $4,859,414Expenses 2024: $4,858,364Net Income 2024: $1,0502024

Highlighted filing

2024

Revenue$4,859,414
Expenses$4,858,364
Net Income$1,050
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,141,467
Liabilities
$771,316
Net assets
$370,151
Revenue
$4,859,414
Expenses
$4,858,364
Net income
$1,050
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.77$0.37$4.86$4.86$0.00
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$1.18$0.37$4.22$4.24$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.42$0.39$4.20$4.17$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.38$0.52$4.06$3.82$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.76$0.28$2.80$2.83$0.03
2019Summary only. Only limited summary data is available for this year.$0.71$0.40$0.31$2.82$2.82$0.00
2018Summary only. Only limited summary data is available for this year.$0.82$0.51$0.30$3.29$2.64$0.65
2017Summary only. Only limited summary data is available for this year.$0.82$0.51$0.30$3.29$2.64$0.65
2016Summary only. Only limited summary data is available for this year.$0.41$0.76$0.35$2.62$2.63$0.01
2015Summary only. Only limited summary data is available for this year.$0.47$0.81$0.34$2.09$2.13$0.04
2014Summary only. Only limited summary data is available for this year.$0.30$0.60$0.30$2.12$2.16$0.03
2013Summary only. Only limited summary data is available for this year.$0.38$0.65$0.27$2.55$2.56$0.01
2012Summary only. Only limited summary data is available for this year.$0.49$0.72$0.23$3.82$3.69$0.13
2011Summary only. Only limited summary data is available for this year.$1.91$2.28$0.36$5.38$5.36$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Sep 8, 2025
Return Version
2023v6.0
Gross Receipts
$4,859,414
Mission and Program Overview

Mission

To help individuals and families break the cycle of poverty and achieve their greatest potential.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$736,394$760,433▲ $24,039
Cash and Non-Interest-Bearing Accounts$799,429$374,302▼ $425,127
Land, Buildings, and Equipment, Net$8,669$0▼ $8,669
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,551,224$1,141,467▼ $409,757
Other Assets Total$6,732$6,732→ $0
Liabilities
Accounts Payable and Accrued Expenses$1,121,609$734,867▼ $386,742
Deferred Revenue$60,514$36,449▼ $24,065
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$1,182,123$771,316▼ $410,807
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,343$277,715▲ $269,372
Net Assets With Donor Restrictions$360,758$92,436▼ $268,322
Total Net Assets Fund Balance$369,101$370,151▲ $1,050
Total Liabilities and Net Assets / Fund Balance$1,551,224$1,141,467▼ $409,757

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$26,009-
Equipment$0$136,000-
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Tommy LyonChair
Melvin DavisVice Chair
Aaron O'TuelMember
Anne LackeyMember
Dena HuffMember
Dessa MorrisMember
Donald HarrisMember
Eugene ThomasMember
Gary UsryMember
Jennifer YauckMember
John DaniellMember
John HubbardMember
Julie PhillipsMember
Kelly GirtzMember
Kevin PoeMember
Kirklyn DixonMember
Leroy CrawfordMember
Lila MasonMember
Linda FosterMember
Mary ClarkMember
Pat GrahamMember
Paul BoykinMember
Steffanie SorrellsMember
Sylvia MillingMember
Tracy NormanMember
Trevor JonesMember
Velde HardyMember
Kim MattoxSecretary
Ricky CosbyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Georgia Energy Homes LLCConstruction/Rehab1205 Arnoldsville Road, Winterville, GA 30683$493,253
The Wise Guys Wx ServicesConstruction/Rehab105 Stoneview Circle, Covington, GA 30016$370,901
BMAC Construction IncConstruction/Rehab1311 Winesap Court, Conyers, GA 30013$297,860
Thorogood Cooling and HeatingConstruction/RehabPO Box 51, Jefferson, GA 30549$264,304
CCubed LLCConstruction/Rehab6530 James B Rivers Memorial Drive, Stone Mountain, GA 30083$218,540
Revenue and Support

Revenue Composition

Contributions and Grants
$4,852,180
Program Service Revenue
$0
Investment Income
$7,234
Other Revenue
$0
All Other Contributions
$60,035
Change in Net Assets
$1,050

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,859,414
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,859,414
Total Revenue per Form 990
$4,859,414
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,228,535
Other Expenses$2,125,649
Grants and Similar Amounts Paid$504,180
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,558,241$0$0$1,558,241
Fees for Services Other$675,187$0$0$675,187
Grants to Domestic Individuals$504,180--$504,180
Other Employee Benefits$278,699$30,541$0$309,240
Current Officers, Directors, Trustees, and Key Employees$0$201,050$0$201,050
Payroll Taxes$123,622$15,514$0$139,136
Occupancy$100,393$19,581$0$119,974
Other Expenses$115,723$0$0$115,723
Office Expenses$83,019$15,067$0$98,086
Travel$38,596$1,254$0$39,850
All Other Expenses$27,925$7,749$0$35,674
Fees for Services Accounting$29,190$2,374$0$31,564
Insurance$21,011$10,071$0$31,082
Conferences and Meetings$25,251$1,692$0$26,943
Pension Plan Contributions$12,444$8,424$0$20,868
Depreciation Depletion$0$8,670$0$8,670
Interest$0$2,571$0$2,571
Total Functional Expenses$4,847,089$11,275$0$4,858,364

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,858,364
Total Expenses per Audited Statements$4,858,364
Total Expenses per Form 990$4,858,364
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

“This is a relatively small nonprofit. The board is on summer break between June and August of every year. A draft copy of the 990 is held until the board returns in the fall at which time the board reviews it with management. Any questions are addressed at that time and the 990 is revised as needed.”

Part VI, Line 12C

“The Conflict of Interest Policy for Directors and Officers is included within the Bylaws for the Board of Directors. Officers and Directors are required to comply with the Board Bylaws. The Conflict of Interest Policy is also included within the agencys Personnel Policies and Procedures. Employees are required to certify in writing their compliance with all of the Personnel Policies including the Conflict of Interest Policy. Employees are furthermore required to bring any potential conflict of interest to the attention of the President CEO. Due to the small size of the agency and low turnover rate of Covered Persons management can monitor behavior directly.”

Part VI, Line 15

“The Executive Committee of the Board of Directors reviews the Executive Directors compensation based on their knowledge of comparable compensation levels obtained from other non-profit organizations whose board they sit on and or salary discussions within their professional networks. Comparable salary levels are discussed in open board meetings and the current compensation is set. For 990 purposes the CFOs salary is also reported as officer compensation along with the CEOs salary.”

Part VI, Line 19

“Governing documents financial statements and conflict of interest policies are made available to the general public upon request. All such requests are forwarded to the Executive Director for consideration.”

Filing and Contact Details

Filer

Filer Name
Area Committee to Improve Opportunities Now Inc
EIN
58-0961506
In Care Of
% Lisa Gautreaux
Phone
7065468293
Address
320 Research Drive, ATHENS, GA 30605

Signing Officer

Name
Stephanie Nesbitt
Title
CFO
Signed
2025-09-08

Organization Details

Principal Officer
Lisa Gautreaux
Formed
1965
Legal Domicile
Ga
Voting Board Members
29
Independent Board Members
29
Employees
39
Volunteers
10
Supplemental Narrative

Financial Statement Notes

Part X, line 2

“FASB ASC 740-10-50-15 Disclosure commonly referred to as FIN-48 Disclosure - ACTION is required to record a liability for uncertain tax positions taken a k a uncertain tax benefits when it is probable that a tax position would not be upheld under examination by the Internal Revenue Service and the amount can be reasonably estimated. Tax positions related to the tax-exempt status and unrelated business activities if any have been reviewed by management who believe the material positions taken would more likely than not be upheld upon examination. Therefore an income tax liability for uncertain tax benefits has not been recorded and management does not anticipate a material change in its uncertain tax benefits for the 12 months following September 30 2024. For federal tax purposes tax periods ended September 30 2021 through September 30 2024 are open to tax examination by tax authorities and may change upon examination.”

Raw XML AppendixShowing 400 of 896 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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IRS990/BooksInCareOfDetail/USAddress/ZIPCd030605
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1105 Stoneview Circle
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt21311 Winesap Court
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IRS990/ContractorCompensationGrp/ServicesDesc0Construction/Rehab
IRS990/ContractorCompensationGrp/ServicesDesc1Construction/Rehab
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IRS990/Desc0Weatherization services improved the affordability and safety of the housing of the most vulnerable citizens of our communities including senior citizens individuals with disabilities and families with young children by providing energy retrofit services.
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