Civic Intelligence

Putnam Jasper Assocation for Mentally Handicapped Inc

EIN 58-1153048 • 501(c)3 • Eatonton, GA

Profile

To provide vocational training and personal support services to the developmentally disabled population of Putnam and Jasper counties in Georgia.

149 Sara Lee DrEatonton, GA 31024

n/A

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.28x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

42nd percentile

0.04x

Higher debt load relative to revenue than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

53rd percentile

5.6%

Higher net margin than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

95th percentile

98%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

63rd percentile

15%

Faster revenue growth than 63% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$192,613

Up $95,513 (+98%) from 2022

Liabilities

Up

$54,550

Up $26,444 (+94%) from 2022

Net Assets

Up

$138,063

Up $69,069 (+100%) from 2022

Revenue

Up

$1,225,159

Up $162,816 (+15%) from 2022

Expenses

Up

$1,156,090

Up $131,640 (+13%) from 2022

Net Income

Up

$69,069

Up $31,176 (+82%) from 2022

Trend Graphs

Balance Sheet Trend

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

$200K$100K$0-$100KAssets 2011: $80,065Liabilities 2011: $136,208Net Assets 2011: -$56,1432011Assets 2012: $87,003Liabilities 2012: $125,743Net Assets 2012: -$38,7402012Assets 2013: $98,414Liabilities 2013: $81,334Net Assets 2013: $17,0802013Assets 2014: $78,930Liabilities 2014: $35,870Net Assets 2014: $43,0602014Assets 2016: $86,423Liabilities 2016: $121,285Net Assets 2016: -$34,8622016Assets 2017: $95,909Liabilities 2017: $86,956Net Assets 2017: $8,9532017Assets 2018: $84,103Liabilities 2018: $58,494Net Assets 2018: $25,6092018Assets 2019: $63,183Liabilities 2019: $31,983Net Assets 2019: $31,2002019Assets 2020: $56,042Liabilities 2020: $18,806Net Assets 2020: $37,2362020Assets 2021: $46,447Liabilities 2021: $15,346Net Assets 2021: $31,1012021Assets 2022: $97,100Liabilities 2022: $28,106Net Assets 2022: $68,9942022Assets 2023: $192,613Liabilities 2023: $54,550Net Assets 2023: $138,0632023

Highlighted filing

2023

Assets$192,613
Liabilities$54,550
Net Assets$138,063

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $975,075Expenses 2011: $975,901Net Income 2011: -$8262011Expenses 2012: $972,6172012Revenue 2013: $968,687Expenses 2013: $912,866Net Income 2013: $55,8212013Revenue 2014: $1,055,132Expenses 2014: $1,029,152Net Income 2014: $25,9802014Revenue 2016: $1,098,410Expenses 2016: $1,136,217Net Income 2016: -$37,8072016Revenue 2017: $1,103,788Expenses 2017: $1,059,973Net Income 2017: $43,8152017Revenue 2018: $1,058,738Expenses 2018: $1,007,184Net Income 2018: $51,5542018Revenue 2019: $999,190Expenses 2019: $993,599Net Income 2019: $5,5912019Revenue 2020: $979,832Expenses 2020: $973,796Net Income 2020: $6,0362020Revenue 2021: $904,023Expenses 2021: $910,158Net Income 2021: -$6,1352021Revenue 2022: $1,062,343Expenses 2022: $1,024,450Net Income 2022: $37,8932022Revenue 2023: $1,225,159Expenses 2023: $1,156,090Net Income 2023: $69,0692023

Highlighted filing

2023

Revenue$1,225,159
Expenses$1,156,090
Net Income$69,069

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 7, 2024
Return Version
2022v5.0
Gross Receipts
$1,225,159
Mission and Program Overview

Mission

To provide vocational training

To provide vocational training and personal support services to the developmentally disabled population of Putnam and Jasper counties in Georgia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$121$88,644▲ $88,523
Land, Buildings, and Equipment, Net$5,821$72,071▲ $66,250
Pledges and Grants Receivable$35,000--
Accounts Receivable$56,158$31,898▼ $24,260
Total Assets$97,100$192,613▲ $95,513
Liabilities
Mortgage Notes Payable Secured by Investment Property$15,006$51,650▲ $36,644
Accounts Payable and Accrued Expenses$13,100$2,900▼ $10,200
Total Liabilities$28,106$54,550▲ $26,444
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$68,994$138,063▲ $69,069
Total Net Assets Fund Balance$68,994$138,063▲ $69,069
Total Liabilities and Net Assets / Fund Balance$97,100$192,613▲ $95,513

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$71,561$129,783$201,344
Equipment$510$52,213$52,723
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann PhillipsDirector/CEOFT$141,205$141,205
Annie BishopDirector-$54,660$54,660

Board Members and Trustees

NameTitle
Rosemary JacksonChairman
Patricia HurtDirector
Sabrina SlocumbDirector
Linda StewartSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Ann PhillipsProgram Management149 Sara Lee Drive NW, Eatonton, GA 31024$139,815
Revenue and Support

Revenue Composition

Contributions and Grants
$355,944
Program Service Revenue
$869,087
Investment Income
$0
Other Revenue
$128
All Other Contributions
$3,950
Change in Net Assets
$69,069

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,225,159
Revenue Not Reported on Form 990
$51,600
Total Revenue per Audited Statements
$1,276,759
Total Revenue per Form 990
$1,225,159
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$908,422
Other Expenses$247,668
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$620,377$82,470$0$702,847
Current Officers, Directors, Trustees, and Key Employees$98,844$42,362$0$141,206
Fees for Services Other$88,333$10,200$0$98,533
Payroll Taxes$48,337$11,222$0$59,559
Occupancy$42,777$12,347$0$55,124
Travel$20,325$0$0$20,325
Insurance$18,787$0$0$18,787
Office Expenses$200$10,508$0$10,708
Other Employee Benefits$4,810$0$0$4,810
Depreciation Depletion$2,720$638$0$3,358
Interest$1,793$0$0$1,793
Other Expenses$0$769$0$769
Total Functional Expenses$981,076$175,014$0$1,156,090

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,207,690
Expenses per Audited Statements$1,156,090
Total Expenses per Form 990$1,156,090
Expenses Not Reported on Form 990$51,600
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
Annual disclosure for covered persons
Yes
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
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
Filing and Contact Details

Filer

Filer Name
Putnam Jasper Assocation For Mentally Handicapped Inc
EIN
58-1153048
Phone
7064858393
Address
149 Sara Lee Dr, Eatonton, GA 31024

Signing Officer

Name
Ann Phillips
Title
Executive Director
Phone
7064858393
Signed
2024-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Phillips
Formed
1960
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
4
Employees
33
Volunteers
0

Preparer

Firm
S W Hall & Associates LLC
Address
1291 JEFFERSON TERRACE, MACON, GA 31201
Preparer
Stanley W Hall
Phone
4787419966
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board members are e-mailed or mailed a copy of the 990 prior to filing.

Pt VI, Line 12C

Each board member is required to review the conflict of interest policy annually and a signed acknowledgement is kept on file.

Pt VI, Line 15A

A comparability data analysis is used by the board to set the initial compensation of the executive director and annual performance reviews are used to determine increases. The results are documented in the minutes of the board meetings and the employee's personnel file.

Pt VI, Line 15B

A comparability data analysis is used by the board to set the initial compensation of all key employees and annual performance reviews are used to determine increases. The results are documented in the minutes of the board meetings and the employee's personnel file.

Pt VI, Line 19

The organization maintains copies of all governing documents at its office and makes them available to the public upon request.

Financial Statement Notes

Pt X, Line 2

It is the Organization's policy to account for any uncertainties in income tax law in accordance with FASB ASC 740-10 "Accounting for Uncertainty in Income Taxes." ASC 740-10 clarifies the accounting for uncertain tax positions and required that the Organization recognize the impact of such a tax position in its financial statements if, upon ultimate settlement, that position is more likely than not to be sustained. Management has evaluated the Organization's tax positions and concluded that the Organization had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustment to the financial statements.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2018: 655. 2019: 258. 2020: 1696. 2021: 2286. 2022: 128.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0355944
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0240356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0127711
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0248934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0245894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01218839
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0258000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0869087
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0128
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02286
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt01696
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0258
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0655
IRS990ScheduleA/OtherIncome170Grp/TotalAmt05023
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99660
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97630
IRS990ScheduleA/PublicSupportTotal170Amt01476839
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0407544
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0291956
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0179311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0300534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0297494
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01476839
IRS990ScheduleA/TotalSupportAmt01481862
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt051600
IRS990ScheduleD/DonatedServicesUseFcltsAmt051600
IRS990ScheduleD/EquipmentGrp/BookValueAmt0510
IRS990ScheduleD/EquipmentGrp/DepreciationAmt052213
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt052723
IRS990ScheduleD/ExpensesNotReportedAmt051600
IRS990ScheduleD/ExpensesSubtotalAmt01156090
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt071561
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0129783
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0201344
IRS990ScheduleD/RevenueNotReportedAmt051600
IRS990ScheduleD/RevenueSubtotalAmt01225159
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0It is the Organization's policy to account for any uncertainties in income tax law in accordance with FASB ASC 740-10 "Accounting for Uncertainty in Income Taxes." ASC 740-10 clarifies the accounting for uncertain tax positions and required that the Organization recognize the impact of such a tax position in its financial statements if, upon ultimate settlement, that position is more likely than not to be sustained. Management has evaluated the Organization's tax positions and concluded that the Organization had maintained its tax-exempt status and had taken no uncertain tax positions that require adjustment to the financial statements.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072071
IRS990ScheduleD/TotalExpensesPerForm990Amt01156090
IRS990ScheduleD/TotalRevenuePerForm990Amt01225159
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01276759
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01207690
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board members are e-mailed or mailed a copy of the 990 prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each board member is required to review the conflict of interest policy annually and a signed acknowledgement is kept on file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A comparability data analysis is used by the board to set the initial compensation of the executive director and annual performance reviews are used to determine increases. The results are documented in the minutes of the board meetings and the employee's personnel file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A comparability data analysis is used by the board to set the initial compensation of all key employees and annual performance reviews are used to determine increases. The results are documented in the minutes of the board meetings and the employee's personnel file.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization maintains copies of all governing documents at its office and makes them available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt097100
IRS990/TotalAssetsEOYAmt0192613
IRS990/TotalAssetsGrp/BOYAmt097100
IRS990/TotalAssetsGrp/EOYAmt0192613
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0355944
IRS990/TotalEmployeeCnt033
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0175014
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0981076
IRS990/TotalFunctionalExpensesGrp/TotalAmt01156090
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028106
IRS990/TotalLiabilitiesEOYAmt054550
IRS990/TotalLiabilitiesGrp/BOYAmt028106
IRS990/TotalLiabilitiesGrp/EOYAmt054550
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt068994
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0138063
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0981076
IRS990/TotalProgramServiceRevenueAmt0869087
IRS990/TotalReportableCompFromOrgAmt0195865
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0869215
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01225159
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt097100
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0192613
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt020325
IRS990/TravelGrp/TotalAmt020325
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0149 Sara Lee Dr
IRS990/USAddress/CityNm0Eatonton
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031024
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true

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