Civic Intelligence

Putnam Jasper Association for Mentally Handicapped Inc.

990 • Fiscal year 2017 • EIN 58-1153048

Jul 01, 2016 to Jun 30, 2017 • Filed on Dec 28, 2017

Organization ProfileN/A
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

90th percentile

0.91x

Higher debt load relative to assets than 90% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

46th percentile

0.08x

Higher debt load relative to revenue than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

53rd percentile

4.0%

Higher net margin than 53% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$133,160

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

39th percentile

0.5%

Faster revenue growth than 39% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$95,909

Up $9,486 (+11%) from 2016

Net Assets

Up

$8,953

Up $43,815 (+126%) from 2016

Liabilities

Down

$86,956

Down $34,329 (-28%) from 2016

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin53rd percentile

Revenue

Up

$1,103,788

Up $5,378 (+0.5%) from 2016

Expenses

Down

$1,059,973

Down $76,244 (-6.7%) from 2016

Net Income

Up

$43,815

Up $81,622 (+216%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth70th percentile

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

2017

Assets$95,909
Liabilities$86,956
Net Assets$8,953
Open 2017 Filing

Operations Trend

Revenue Growth39th percentile

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

2017

Revenue$1,103,788
Expenses$1,059,973
Net Income$43,815
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Dec 28, 2017
Return Version
2016v3.0
Gross Receipts
$1,103,788
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$54,833$59,890▲ $5,057
Pledges and Grants Receivable$17,503$17,142▼ $361
Accounts Receivable$14,087$15,036▲ $949
Cash and Non-Interest-Bearing Accounts-$3,841-
Total Assets$86,423$95,909▲ $9,486
Liabilities
Mortgage Notes Payable Secured by Investment Property$104,685$74,284▼ $30,401
Accounts Payable and Accrued Expenses$16,600$12,672▼ $3,928
Total Liabilities$121,285$86,956▼ $34,329
Net Assets / Fund Balance
Unrestricted Net Assets$-34,862$8,953▲ $43,815
Total Net Assets Fund Balance$-34,862$8,953▲ $43,815
Total Liabilities and Net Assets / Fund Balance$86,423$95,909▲ $9,486

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$52,915$130,960$183,875
Equipment$6,975$42,921$49,896
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann PhillipsAsst. DirectorFT$133,160-$133,160
John CopelanExecutive DirectorFT$109,835$15,156$124,991

Board Members and Trustees

NameTitle
Laura GailyPresident
Rosemary LittleDirector
Sabrina SlocumbDirector
Rosemary JacksonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Ann PhillipsProgram Management149 Sara Lee Drive NW, Eatonton, GA 31024$133,160
Revenue and Support

Revenue Composition

Contributions and Grants
$246,155
Program Service Revenue
$847,441
Investment Income
$10,192
Other Revenue
$0
All Other Contributions
$7,512
Change in Net Assets
$43,815

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,103,788
Revenue Not Reported on Form 990
$51,600
Total Revenue per Audited Statements
$1,155,388
Total Revenue per Form 990
$1,103,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$557,591
Salaries, Compensation, and Employee Benefits$502,382
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$338,969$39,948$0$378,917
Other Salaries and Wages$307,720$29,419$0$337,139
Current Officers, Directors, Trustees, and Key Employees$32,951$76,884$0$109,835
Payroll Taxes$28,797$7,673$0$36,470
Occupancy$28,648$6,720$0$35,368
Travel$25,395$0$0$25,395
Insurance$19,534$0$0$19,534
Pension Plan Contributions$7,557$11,381$0$18,938
Depreciation Depletion$15,349$0$0$15,349
Interest$12,115$0$0$12,115
Office Expenses$0$7,603$0$7,603
Information Technology$6,064$1,422$0$7,486
Fees for Services Accounting$0$6,169$0$6,169
Other Expenses$2,927$0$0$2,927
Advertising$140$0$0$140
Total Functional Expenses$861,100$198,873$0$1,059,973

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,111,573
Expenses per Audited Statements$1,059,973
Total Expenses per Form 990$1,059,973
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
2017-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Copelan
Formed
1960
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
4
Employees
16
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.”

Raw XML AppendixShowing 400 of 427 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt016600
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012672
IRS990/AccountsReceivableGrp/BOYAmt014087
IRS990/AccountsReceivableGrp/EOYAmt015036
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0To provide vocational training and personal support services to the developmentally disabled population of Putnam and Jasper counties in Georgia.
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt0140
IRS990/AdvertisingGrp/TotalAmt0140
IRS990/AllOtherContributionsAmt07512
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BooksInCareOfDetail/PersonNm0ANN PHILLIPS
IRS990/BooksInCareOfDetail/PhoneNum07064858391
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0149 Sara Lee Dr
IRS990/BooksInCareOfDetail/USAddress/CityNm0Eatonton
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd031024
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/EOYAmt03841
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt076884
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt032951
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0109835
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0133160
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0149 Sara Lee Drive NW
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Eatonton
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0GA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd031024
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Ann Phillips
IRS990/ContractorCompensationGrp/ServicesDesc0Program Management
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0246155
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt010192
IRS990/CYOtherExpensesAmt0557591
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0847441
IRS990/CYRevenuesLessExpensesAmt043815
IRS990/CYSalariesCompEmpBnftPaidAmt0502382
IRS990/CYTotalExpensesAmt01059973
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01103788
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt015349
IRS990/DepreciationDepletionGrp/TotalAmt015349
IRS990/Desc0PROVIDED VOCATIONAL REHABILITATION TRAINING AND PERSONAL SUPPORT SERVICES TO THE DEVELOPMENTALLY DISABLED CITIZENS IN PUTNAM AND JASPER COUNTIES.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0861100
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06169
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt06169
IRS990/FeesForServicesOtherGrp/FundraisingAmt00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt039948
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0338969
IRS990/FeesForServicesOtherGrp/TotalAmt0378917
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt415156
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0ROSEMARY JACKSON
IRS990/Form990PartVIISectionAGrp/PersonNm1LAURA GAILY
IRS990/Form990PartVIISectionAGrp/PersonNm2ROSEMARY LITTLE
IRS990/Form990PartVIISectionAGrp/PersonNm3SABRINA SLOCUMB
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN COPELAN
IRS990/Form990PartVIISectionAGrp/PersonNm5ANN PHILLIPS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4109835
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5133160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Asst. Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01960
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt010192
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0238643
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt010192
IRS990/GrossReceiptsAmt01103788
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01422
IRS990/InformationTechnologyGrp/ProgramServicesAmt06064
IRS990/InformationTechnologyGrp/TotalAmt07486
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt019534
IRS990/InsuranceGrp/TotalAmt019534
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt012115
IRS990/InterestGrp/TotalAmt012115
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0173881
IRS990/LandBldgEquipBasisNetGrp/BOYAmt054833
IRS990/LandBldgEquipBasisNetGrp/EOYAmt059890
IRS990/LandBldgEquipCostOrOtherBssAmt0233771
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0To provide vocational training
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0104685
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt074284
IRS990/NetAssetsOrFundBalancesBOYAmt0-34862
IRS990/NetAssetsOrFundBalancesEOYAmt08953
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010192
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010192
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06720
IRS990/OccupancyGrp/ProgramServicesAmt028648
IRS990/OccupancyGrp/TotalAmt035368
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt07603
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt07603
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0Workers Compensation
IRS990/OtherExpensesGrp/Desc1Bank fees
IRS990/OtherExpensesGrp/Desc2Client Services
IRS990/OtherExpensesGrp/Desc3Licensing fees
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03539
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt18115
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt08258
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt226676
IRS990/OtherExpensesGrp/ProgramServicesAmt32927
IRS990/OtherExpensesGrp/TotalAmt011797
IRS990/OtherExpensesGrp/TotalAmt18115
IRS990/OtherExpensesGrp/TotalAmt226676
IRS990/OtherExpensesGrp/TotalAmt32927
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt029419
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0307720
IRS990/OtherSalariesAndWagesGrp/TotalAmt0337139
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07673
IRS990/PayrollTaxesGrp/ProgramServicesAmt028797
IRS990/PayrollTaxesGrp/TotalAmt036470
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt011381
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07557
IRS990/PensionPlanContributionsGrp/TotalAmt018938
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017503
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017142
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN COPELAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0624120
IRS990/ProgramServiceRevenueGrp/Desc0Medicaid Waiver
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0847441
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0247500
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0547163
IRS990/PYProgramServiceRevenueAmt0850910
IRS990/PYRevenuesLessExpensesAmt0-37807
IRS990/PYSalariesCompEmpBnftPaidAmt0589054
IRS990/PYTotalExpensesAmt01136217
IRS990/PYTotalRevenueAmt01098410
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt043815
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0223915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0247500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0968687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0968687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0974904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03383693
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0103200
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0847441
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03486893
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0275515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0299100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0968687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0968687
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0974904
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03486893
IRS990ScheduleA/TotalSupportAmt03486893
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt051600
IRS990ScheduleD/DonatedServicesUseFcltsAmt051600
IRS990ScheduleD/EquipmentGrp/BookValueAmt06975
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042921
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt049896
IRS990ScheduleD/ExpensesNotReportedAmt051600
IRS990ScheduleD/ExpensesSubtotalAmt01059973
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt052915
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0130960
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0183875
IRS990ScheduleD/RevenueNotReportedAmt051600
IRS990ScheduleD/RevenueSubtotalAmt01103788
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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059890
IRS990ScheduleD/TotalExpensesPerForm990Amt01059973
IRS990ScheduleD/TotalRevenuePerForm990Amt01103788
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01155388
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01111573
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt086423
IRS990/TotalAssetsEOYAmt095909
IRS990/TotalAssetsGrp/BOYAmt086423
IRS990/TotalAssetsGrp/EOYAmt095909
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0246155
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0198873
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0861100
IRS990/TotalFunctionalExpensesGrp/TotalAmt01059973
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0121285
IRS990/TotalLiabilitiesEOYAmt086956
IRS990/TotalLiabilitiesGrp/BOYAmt0121285
IRS990/TotalLiabilitiesGrp/EOYAmt086956
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-34862
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08953
IRS990/TotalOtherCompensationAmt015156
IRS990/TotalProgramServiceExpensesAmt0861100
IRS990/TotalProgramServiceRevenueAmt0847441
IRS990/TotalReportableCompFromOrgAmt0242995
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0857633
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01103788
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt086423
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt095909
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt00
IRS990/TravelGrp/ProgramServicesAmt025395
IRS990/TravelGrp/TotalAmt025395
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-34862
IRS990/UnrestrictedNetAssetsGrp/EOYAmt08953
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
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN COPELAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07064858393
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-12-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Putnam Jasper Assocation For Mentally Handicapped Inc

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$95,909
Liabilities
$86,956
Net assets
$8,953
Revenue
$1,103,788
Expenses
$1,059,973
Net income
$43,815
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.19$0.05$0.14$1.23$1.16$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.10$0.03$0.07$1.06$1.02$0.04
2021Detailed filing. Detailed filing data is available for this year.$0.05$0.02$0.03$0.90$0.91$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.06$0.02$0.04$0.98$0.97$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.06$0.03$0.03$1.00$0.99$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.08$0.06$0.03$1.06$1.01$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.09$0.01$1.10$1.06$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.09$0.12$0.03$1.10$1.14$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.08$0.04$0.04$1.06$1.03$0.03
2013Summary only. Only limited summary data is available for this year.$0.10$0.08$0.02$0.97$0.91$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.13$0.04$0.97
2011Summary only. Only limited summary data is available for this year.$0.08$0.14$0.06$0.98$0.98$0.00