Civic Intelligence

Floyd Training and Service Center Inc.

990 • Fiscal year 2020 • EIN 58-1132224

Jul 01, 2019 to Jun 30, 2020 • Filed on Oct 12, 2020

1201 Maple Street PO Box 262Rome, GA 30161

(706) 235-5109

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

79th percentile

0.37x

Higher debt load relative to assets than 79% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

71st percentile

0.22x

Higher debt load relative to revenue than 71% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

19th percentile

-15%

Higher net margin than 19% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

77th percentile

$71,800

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

45th percentile

4.2%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

39th percentile

-8.4%

Faster revenue growth than 39% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$567,818

Up $22,744 (+4.2%) from 2019

Net Assets

Down

$357,677

Down $144,935 (-29%) from 2019

Liabilities

Up

$210,141

Up $167,679 (+395%) from 2019

Revenue

Down

$972,505

Down $88,767 (-8.4%) from 2019

Expenses

Up

$1,117,437

Up $49,246 (+4.6%) from 2019

Net Income

Down

-$144,932

Down $138,013 (-1995%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $358,008Liabilities 2012: $83,925Net Assets 2012: $274,0832012Assets 2013: $487,474Liabilities 2013: $85,653Net Assets 2013: $401,8212013Assets 2014: $525,863Liabilities 2014: $101,291Net Assets 2014: $424,5722014Assets 2015: $572,008Liabilities 2015: $94,478Net Assets 2015: $477,5302015Assets 2016: $608,050Liabilities 2016: $33,238Net Assets 2016: $574,8122016Assets 2017: $560,396Liabilities 2017: $44,910Net Assets 2017: $515,4862017Assets 2018: $553,622Liabilities 2018: $44,093Net Assets 2018: $509,5292018Assets 2019: $545,074Liabilities 2019: $42,462Net Assets 2019: $502,6122019Assets 2020: $567,818Liabilities 2020: $210,141Net Assets 2020: $357,6772020Assets 2021: $557,364Liabilities 2021: $47,714Net Assets 2021: $509,6502021Assets 2022: $535,333Liabilities 2022: $61,330Net Assets 2022: $474,0032022Assets 2023: $592,591Liabilities 2023: $33,681Net Assets 2023: $558,9102023Assets 2024: $663,071Liabilities 2024: $40,656Net Assets 2024: $622,4152024Assets 2025: $720,262Liabilities 2025: $40,521Net Assets 2025: $679,7412025

Highlighted filing

2020

Assets$567,818
Liabilities$210,141
Net Assets$357,677

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2012: $888,3622012Expenses 2013: $810,7462013Revenue 2014: $1,025,133Expenses 2014: $1,002,382Net Income 2014: $22,7512014Revenue 2015: $1,089,950Expenses 2015: $1,036,992Net Income 2015: $52,9582015Revenue 2016: $1,074,027Expenses 2016: $1,038,095Net Income 2016: $35,9322016Revenue 2017: $1,058,544Expenses 2017: $1,117,870Net Income 2017: -$59,3262017Revenue 2018: $1,035,382Expenses 2018: $1,041,337Net Income 2018: -$5,9552018Revenue 2019: $1,061,272Expenses 2019: $1,068,191Net Income 2019: -$6,9192019Revenue 2020: $972,505Expenses 2020: $1,117,437Net Income 2020: -$144,9322020Revenue 2021: $917,823Expenses 2021: $1,102,250Net Income 2021: -$184,4272021Revenue 2022: $1,176,516Expenses 2022: $1,212,163Net Income 2022: -$35,6472022Revenue 2023: $1,365,956Expenses 2023: $1,281,047Net Income 2023: $84,9092023Revenue 2024: $1,280,463Expenses 2024: $1,241,050Net Income 2024: $39,4132024Revenue 2025: $1,377,596Expenses 2025: $1,320,270Net Income 2025: $57,3262025

Highlighted filing

2020

Revenue$972,505
Expenses$1,117,437
Net Income-$144,932
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Oct 12, 2020
Return Version
2019v5.1
Gross Receipts
$972,505
Mission and Program Overview

Mission

A place for the caring and training of the mentally disabled

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$244,133$247,681▲ $3,548
Cash and Non-Interest-Bearing Accounts$195,106$237,972▲ $42,866
Accounts Receivable$80,293$42,841▼ $37,452
Land, Buildings, and Equipment, Net$23,393$29,547▲ $6,154
Prepaid Expenses and Deferred Charges$1,449$9,077▲ $7,628
Total Assets$545,074$567,818▲ $22,744
Other Assets Total$700$700→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property-$179,100-
Accounts Payable and Accrued Expenses$42,462$31,041▼ $11,421
Total Liabilities$42,462$210,141▲ $167,679
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$502,612$357,677▼ $144,935
Total Net Assets Fund Balance$502,612$357,677▼ $144,935
Total Liabilities and Net Assets / Fund Balance$545,074$567,818▲ $22,744

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$25,570$84,807-
Leasehold Improvements$3,977$107,656-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
-Executive DirectorFT$71,800$71,800

Board Members and Trustees

NameTitle
Jacob AllmonPresident
-Vice President
-Director
-Secretary
-Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$953,277
Program Service Revenue
$18,654
Investment Income
$574
Other Revenue
$0
All Other Contributions
$121,419
Change in Net Assets
$-144,932

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Commercial1$92,752
Total Noncash Contributions1$92,752

Audited Revenue Reconciliation

Revenue per Audited Statements
$972,504
Revenue Not Reported on Financial Statements
$1
Other Revenue Adjustments
$1
Total Revenue per Audited Statements
$972,504
Total Revenue per Form 990
$972,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$799,632
Other Expenses$317,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,300$98,575$0$492,875
Other Employee Benefits$151,166$37,791$0$188,957
Occupancy$104,848$11,650$0$116,498
Current Officers, Directors, Trustees, and Key Employees$57,440$14,360$0$71,800
All Other Expenses$60,853$6,759$0$67,612
Payroll Taxes$36,800$9,200$0$46,000
Insurance$32,645$3,627$0$36,272
Other Expenses$24,783$0$0$24,783
Depreciation Depletion$9,042$1,005$0$10,047
Fees for Services Accounting$7,335$815$0$8,150
Travel$2,058$229$0$2,287
Total Functional Expenses$929,380$188,057$0$1,117,437

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,117,437
Expenses per Audited Statements$1,117,435
Total Expenses per Audited Statements$1,117,435
Expenses Not Reported on Financial Statements$2
Other Expense Adjustments$2
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Floyd Training & Service Center Inc
EIN
58-1132224
Phone
7062355109
Address
1201 MAPLE STREET PO BOX 262, ROME, GA 30161

Signing Officer

Name
Jacob Allmon
Title
Executive Director
Phone
7062355109
Signed
2020-10-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Hammond
Formed
1972
Legal Domicile
Ga
Voting Board Members
12
Independent Board Members
12
Employees
22
Volunteers
0

Preparer

Firm
READ MARTIN & SLICKMAN CPAs LLP
Address
PO BOX 1614, ROME, GA 30162
Preparer
Jennifer M Brynteson
Phone
7062917390
Supplemental Narrative

Additional Explanations

Pt VI, Line 15A

The board recommends and approves any salary adjustments

Pt VI, Line 15A

For the executive director

Pt VI, Line 11B

The executive director will review and sign 990.

Pt VI, Line 19

Documents are available upon request.

Pt XI

ROUNDING

Financial Statement Notes

Pt XI, Line 4B

Rounding

Pt XII, Line 4B

Rounding

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IRS990/OtherExpensesGrp/Desc2MOTOR VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc3CLIENT SALARIES
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02327
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21719
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt020947
IRS990/OtherExpensesGrp/ProgramServicesAmt111694
IRS990/OtherExpensesGrp/ProgramServicesAmt215469
IRS990/OtherExpensesGrp/ProgramServicesAmt324783
IRS990/OtherExpensesGrp/TotalAmt023274
IRS990/OtherExpensesGrp/TotalAmt111694
IRS990/OtherExpensesGrp/TotalAmt217188
IRS990/OtherExpensesGrp/TotalAmt324783
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt098575
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0394300
IRS990/OtherSalariesAndWagesGrp/TotalAmt0492875
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt09200
IRS990/PayrollTaxesGrp/ProgramServicesAmt036800
IRS990/PayrollTaxesGrp/TotalAmt046000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01449
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09077
IRS990/PrincipalOfficerNm0Richard Hammond
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0WORK ACTIVITIES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018654
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01034726
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01153
IRS990/PYOtherExpensesAmt0331093
IRS990/PYProgramServiceRevenueAmt025393
IRS990/PYRevenuesLessExpensesAmt0-6919
IRS990/PYSalariesCompEmpBnftPaidAmt0737098
IRS990/PYTotalExpensesAmt01068191
IRS990/PYTotalRevenueAmt01061272
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-144932
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0972505
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0244133
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0247681
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0860525
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0941974
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0917410
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0940809
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt01009058
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04669776
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt092752
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt092752
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt092752
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt092752
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt035382
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0406390
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0574
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01153
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0378
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0380
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0388
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02873
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99940
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.99950
IRS990ScheduleA/PublicSupportTotal170Amt05076166
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0953277
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01034726
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01010162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01033561
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt01044440
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05076166
IRS990ScheduleA/TotalSupportAmt05079039
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt025570
IRS990ScheduleD/EquipmentGrp/DepreciationAmt084807
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0110377
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02
IRS990ScheduleD/ExpensesSubtotalAmt01117435
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03977
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0107656
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0111633
IRS990ScheduleD/OtherExpensesNotIncludedAmt02
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01
IRS990ScheduleD/RevenueSubtotalAmt0972504
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Rounding
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Rounding
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt XI, Line 4b
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XII, Line 4b
IRS990ScheduleD/TotalBookValueLandBuildingsAmt029547
IRS990ScheduleD/TotalExpensesPerForm990Amt01117437
IRS990ScheduleD/TotalRevenuePerForm990Amt0972505
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0972504
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01117435
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/RealEstateCommercialGrp/ContributionCnt01
IRS990ScheduleM/RealEstateCommercialGrp/NonCashCheckboxInd0X
IRS990ScheduleM/RealEstateCommercialGrp/NoncashContributionsRptF990Amt092752
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD RECOMMENDS AND APPROVES ANY SALARY ADJUSTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FOR THE EXECUTIVE DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR WILL REVIEW AND SIGN 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.72$0.04$0.68$1.38$1.32$0.06
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.04$0.62$1.28$1.24$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.03$0.56$1.37$1.28$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.54$0.06$0.47$1.18$1.21$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.56$0.05$0.51$0.92$1.10$0.18
2020Detailed filing. Detailed filing data is available for this year.$0.57$0.21$0.36$0.97$1.12$0.14
2019Detailed filing. Detailed filing data is available for this year.$0.55$0.04$0.50$1.06$1.07$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.55$0.04$0.51$1.04$1.04$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.04$0.52$1.06$1.12$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.61$0.03$0.57$1.07$1.04$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.09$0.48$1.09$1.04$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.10$0.42$1.03$1.00$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.09$0.40$0.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.08$0.27$0.89