Civic Intelligence

Putnam Jasper Association for Mentally Handicapped Inc.

990 • Fiscal year 2019 • EIN 58-1153048

Jul 01, 2018 to Jun 30, 2019 • Filed on Jan 06, 2020

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

86th percentile

0.51x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

51st percentile

0.03x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

41st percentile

0.6%

Higher net margin than 41% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

93rd percentile

$139,080

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

8th percentile

-25%

Faster asset growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-5.6%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$63,183

Down $20,920 (-25%) from 2018

Net Assets

Up

$31,200

Up $5,591 (+22%) from 2018

Liabilities

Down

$31,983

Down $26,511 (-45%) from 2018

Revenue

Down

$999,190

Down $59,548 (-5.6%) from 2018

Expenses

Down

$993,599

Down $13,585 (-1.3%) from 2018

Net Income

Down

$5,591

Down $45,963 (-89%) from 2018

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

2019

Assets$63,183
Liabilities$31,983
Net Assets$31,200

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

2019

Revenue$999,190
Expenses$993,599
Net Income$5,591
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Jan 6, 2020
Return Version
2018v3.1
Gross Receipts
$999,190
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$44,787$29,012▼ $15,775
Pledges and Grants Receivable$17,211$18,045▲ $834
Accounts Receivable$15,162$15,854▲ $692
Cash and Non-Interest-Bearing Accounts$6,943$272▼ $6,671
Total Assets$84,103$63,183▼ $20,920
Liabilities
Mortgage Notes Payable Secured by Investment Property$34,854$22,066▼ $12,788
Accounts Payable and Accrued Expenses$23,640$9,917▼ $13,723
Total Liabilities$58,494$31,983▼ $26,511
Net Assets / Fund Balance
Unrestricted Net Assets$25,609$31,200▲ $5,591
Total Net Assets Fund Balance$25,609$31,200▲ $5,591
Total Liabilities and Net Assets / Fund Balance$84,103$63,183▼ $20,920

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$25,487$158,388$183,875
Equipment$3,525$47,449$50,974
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ann PhillipsDirector/CFOFT$139,080-$139,080
John CopelanDirector/CEOFT$112,685$15,156$127,841

Board Members and Trustees

NameTitle
Rosemary JacksonChairman
Laura GailyPresident
Jesse LittleDirector
Sabrina SlocumbDirector
Linda StewartSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Ann PhillipsProgram Management149 Sara Lee Drive NW, Eatonton, GA 31024$139,080
Revenue and Support

Revenue Composition

Contributions and Grants
$245,894
Program Service Revenue
$752,641
Investment Income
$0
Other Revenue
$655
All Other Contributions
$4,450
Change in Net Assets
$5,591

Audited Revenue Reconciliation

Revenue per Audited Statements
$999,190
Revenue Not Reported on Form 990
$51,600
Total Revenue per Audited Statements
$1,050,790
Total Revenue per Form 990
$999,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$610,371
Other Expenses$383,228
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$433,318$5,195$0$438,513
Fees for Services Other$178,822$43,963$0$222,785
Current Officers, Directors, Trustees, and Key Employees$33,806$73,689$0$107,495
Payroll Taxes$37,438$6,432$0$43,870
Occupancy$29,044$6,813$0$35,857
Travel$29,835$0$0$29,835
Pension Plan Contributions$13,750$4,406$0$18,156
Depreciation Depletion$12,778$2,997$0$15,775
Insurance$15,523$0$0$15,523
Office Expenses$0$11,867$0$11,867
Information Technology$6,178$1,450$0$7,628
Fees for Services Accounting$0$5,800$0$5,800
Interest$2,555$0$0$2,555
Other Expenses$2,530$0$0$2,530
Other Employee Benefits$2,337$0$0$2,337
Total Functional Expenses$827,516$166,083$0$993,599

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,045,199
Expenses per Audited Statements$993,599
Total Expenses per Form 990$993,599
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
Ann Phillips
Title
Executive Director
Phone
7064858393
Signed
2020-01-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Phillips
Formed
1960
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
5
Employees
24
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 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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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0752641
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0222851
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0509163
IRS990/PYOtherRevenueAmt02766
IRS990/PYProgramServiceRevenueAmt0833121
IRS990/PYRevenuesLessExpensesAmt051554
IRS990/PYSalariesCompEmpBnftPaidAmt0498021
IRS990/PYTotalExpensesAmt01007184
IRS990/PYTotalRevenueAmt01058738
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt05591
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0752641
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2015: 0. 2016: 10192. 2017: 27666. 2018: 655.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0245894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0222851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0223915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0247500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0968687
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01908847
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0206400
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt04107304
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0655
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt027666
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt010192
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt038513
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98210
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt02115247
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0297494
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0274451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0275515
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0299100
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0968687
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02115247
IRS990ScheduleA/TotalSupportAmt02153760
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
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/BookValueAmt03525
IRS990ScheduleD/EquipmentGrp/DepreciationAmt047449
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050974
IRS990ScheduleD/ExpensesNotReportedAmt051600
IRS990ScheduleD/ExpensesSubtotalAmt0993599
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025487
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0158388
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0183875
IRS990ScheduleD/RevenueNotReportedAmt051600
IRS990ScheduleD/RevenueSubtotalAmt0999190
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/TotalBookValueLandBuildingsAmt029012
IRS990ScheduleD/TotalExpensesPerForm990Amt0993599
IRS990ScheduleD/TotalRevenuePerForm990Amt0999190
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01050790
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01045199
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/TotalAssetsBOYAmt084103
IRS990/TotalAssetsEOYAmt063183
IRS990/TotalAssetsGrp/BOYAmt084103
IRS990/TotalAssetsGrp/EOYAmt063183
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0245894
IRS990/TotalEmployeeCnt024
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0166083
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0827516
IRS990/TotalFunctionalExpensesGrp/TotalAmt0993599
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt058494
IRS990/TotalLiabilitiesEOYAmt031983
IRS990/TotalLiabilitiesGrp/BOYAmt058494
IRS990/TotalLiabilitiesGrp/EOYAmt031983
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt025609
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031200
IRS990/TotalOtherCompensationAmt015156
IRS990/TotalProgramServiceExpensesAmt0827516
IRS990/TotalProgramServiceRevenueAmt0752641
IRS990/TotalReportableCompFromOrgAmt0251765
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0753296

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