Civic Intelligence

Putnam Jasper Association for Mentally Handicapped Inc.

990 • Fiscal year 2016 • EIN 58-1153048

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 26, 2017

149 Sara Lee DrEatonton, GA 31024

(706) 485-8393

Siviq Scores

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

Liabilities / Assets

96th percentile

1.40x

Higher debt load relative to assets than 96% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

51st percentile

0.11x

Higher debt load relative to revenue than 51% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

32nd percentile

-3.4%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$110,588

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

61st percentile

4.6%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

48th percentile

2.0%

Faster revenue growth than 48% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Up

$86,423

Up $7,493 (+9.5%) from 2014

Net Assets

Down

-$34,862

Down $77,922 (-181%) from 2014

Liabilities

Up

$121,285

Up $85,415 (+238%) from 2014

Revenue

Up

$1,098,410

Up $43,278 (+4.1%) from 2014

Expenses

Up

$1,136,217

Up $107,065 (+10%) from 2014

Net Income

Down

-$37,807

Down $63,787 (-246%) from 2014

Historical Trend

Balance Sheet Trend

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

$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

2016

Assets$86,423
Liabilities$121,285
Net Assets-$34,862

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$1,098,410
Expenses$1,136,217
Net Income-$37,807
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 26, 2017
Return Version
2015v3.0
Gross Receipts
$1,098,410
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
Land, Buildings, and Equipment, Net$46,793$54,833▲ $8,040
Pledges and Grants Receivable$18,901$17,503▼ $1,398
Accounts Receivable$16,008$14,087▼ $1,921
Total Assets$81,702$86,423▲ $4,721
Liabilities
Mortgage Notes Payable Secured by Investment Property$71,085$104,685▲ $33,600
Accounts Payable and Accrued Expenses$7,672$16,600▲ $8,928
Total Liabilities$78,757$121,285▲ $42,528
Net Assets / Fund Balance
Unrestricted Net Assets$2,945$-34,862▼ $37,807
Total Net Assets Fund Balance$2,945$-34,862▼ $37,807
Total Liabilities and Net Assets / Fund Balance$81,702$86,423▲ $4,721

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,145$151,295$196,440
Equipment$9,688$40,208$49,896
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
John CopelanExecutive DirectorFT$110,588$110,588

Board Members and Trustees

NameTitle
Brenda RayChair
Rosemary JacksonVice Chair
Carol McelhenneyDirector
Dan JordanDirector
Sabrina SlocumbDirector
Ken JacksonSecretary
Laura GailyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ann PhillipsProgram Management149 Sara Lee Drive NW, Eatonton, GA 31024$135,240
Revenue and Support

Revenue Composition

Contributions and Grants
$247,500
Program Service Revenue
$850,910
Investment Income
$0
Other Revenue
$0
All Other Contributions
$3,400
Change in Net Assets
$-37,807

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,098,410
Revenue Not Reported on Form 990
$51,600
Total Revenue per Audited Statements
$1,150,010
Total Revenue per Form 990
$1,098,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$589,054
Other Expenses$547,163
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$347,772$58,942$0$406,714
Fees for Services Other$324,276$40,572$0$364,848
Current Officers, Directors, Trustees, and Key Employees$22,118$88,470$0$110,588
Occupancy$35,461$8,318$0$43,779
Payroll Taxes$30,180$11,277$0$41,457
Travel$30,027$0$0$30,027
Pension Plan Contributions$8,564$12,592$0$21,156
Depreciation Depletion$15,910$0$0$15,910
Insurance$14,664$0$0$14,664
Office Expenses$5,167$9,478$0$14,645
Other Employee Benefits$9,139$0$0$9,139
Interest$7,156$0$0$7,156
Fees for Services Accounting$0$2,100$0$2,100
Other Expenses$2,030$0$0$2,030
Advertising$257$0$0$257
Total Functional Expenses$891,334$244,883$0$1,136,217

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,187,817
Expenses per Audited Statements$1,136,217
Total Expenses per Form 990$1,136,217
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 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
John Copelan
Title
Executive Director
Phone
7064858393
Signed
2017-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Copelan
Formed
1960
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
14
Volunteers
1

Preparer

Firm
Garrett Wood Hall & Assoc Pc
Address
PO BOX 13557, MACON, GA 31208
Preparer
Stanley W Hall
Phone
4787419966
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board is provided a copy to review at the board meeting.

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 employees 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 employees 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 accordancewith fasb asc 740-10 "accounting for uncertainty in income taxes." asc 740-10 clarifies theaccounting for uncertain tax positions and required that the organization recognize the impact ofsuch a tax position in its financial statements if, upon ultimate settlement, that position is morelikely than not to be sustained. Management has evaluated the organization's tax positionsand concluded that the organization had maintained its tax-exempt status and had taken nouncertain tax positions that require adjustment to the financial statements.

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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0968687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0974904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0974904
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IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt051600
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04186282
IRS990ScheduleA/TotalSupportAmt04186282
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleD/DonatedServicesUseFcltsAmt051600
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IRS990ScheduleD/RevenueSubtotalAmt01098410
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IT IS THE ORGANIZATION'S POLICY TO ACCOUNT FOR ANY UNCERTAINTIES IN INCOME TAX LAW IN ACCORDANCEWITH FASB ASC 740-10 "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES." ASC 740-10 CLARIFIES THEACCOUNTING FOR UNCERTAIN TAX POSITIONS AND REQUIRED THAT THE ORGANIZATION RECOGNIZE THE IMPACT OFSUCH A TAX POSITION IN ITS FINANCIAL STATEMENTS IF, UPON ULTIMATE SETTLEMENT, THAT POSITION IS MORELIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONSAND CONCLUDED THAT THE ORGANIZATION HAD MAINTAINED ITS TAX-EXEMPT STATUS AND HAD TAKEN NOUNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The board is provided a copy to review at the board meeting.
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 employees 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 employees 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
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IRS990/TravelGrp/TotalAmt030027
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IRS990/UnrestrictedNetAssetsGrp/BOYAmt02945
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-34862
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0149 Sara Lee Dr
IRS990/USAddress/CityNm0Eatonton
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IRS990/USAddress/ZIPCd031024
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A

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