Civic Intelligence

Putnam Jasper Association for Mentally Handicapped Inc.

990 • Fiscal year 2021 • EIN 58-1153048

Jul 01, 2020 to Jun 30, 2021 • Filed on Mar 26, 2022

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

81st percentile

0.33x

Higher debt load relative to assets than 81% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

45th percentile

0.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

27th percentile

-0.7%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

93rd percentile

$139,080

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 15.4% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

7th percentile

-17%

Faster asset growth than 7% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-7.7%

Faster revenue growth than 25% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$46,447

Down $9,595 (-17%) from 2020

Net Assets

Down

$31,101

Down $6,135 (-16%) from 2020

Liabilities

Down

$15,346

Down $3,460 (-18%) from 2020

Revenue

Down

$904,023

Down $75,809 (-7.7%) from 2020

Expenses

Down

$910,158

Down $63,638 (-6.5%) from 2020

Net Income

Down

-$6,135

Down $12,171 (-202%) from 2020

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

2021

Assets$46,447
Liabilities$15,346
Net Assets$31,101

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

2021

Revenue$904,023
Expenses$910,158
Net Income-$6,135
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Mar 26, 2022
Return Version
2020v4.1
Gross Receipts
$904,023
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
Accounts Receivable$10,007$25,743▲ $15,736
Pledges and Grants Receivable$12,749$10,863▼ $1,886
Land, Buildings, and Equipment, Net$19,088$9,720▼ $9,368
Cash and Non-Interest-Bearing Accounts$14,198$121▼ $14,077
Total Assets$56,042$46,447▼ $9,595
Liabilities
Accounts Payable and Accrued Expenses$5,323$7,841▲ $2,518
Mortgage Notes Payable Secured by Investment Property$13,483$7,505▼ $5,978
Other Liabilities-$0-
Total Liabilities$18,806$15,346▼ $3,460
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,236$31,101▼ $6,135
Total Net Assets Fund Balance$37,236$31,101▼ $6,135
Total Liabilities and Net Assets / Fund Balance$56,042$46,447▼ $9,595

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$9,602$147,183$156,785
Equipment$118$50,856$50,974
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann PhillipsDirector/CEOFT$139,080$139,080

Board Members and Trustees

NameTitle
Rosemary JacksonChairman
Annie BishopDirector
Jesse LittleDirector
Patricia HurtDirector
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
$127,711
Program Service Revenue
$774,616
Investment Income
$0
Other Revenue
$1,696
All Other Contributions
$3,800
Change in Net Assets
$-6,135

Audited Revenue Reconciliation

Revenue per Audited Statements
$904,023
Revenue Not Reported on Form 990
$51,600
Total Revenue per Audited Statements
$955,623
Total Revenue per Form 990
$904,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$727,255
Other Expenses$182,903
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$493,489$46,500$0$539,989
Current Officers, Directors, Trustees, and Key Employees$97,356$41,724$0$139,080
Fees for Services Other$40,223$29,514$0$69,737
Payroll Taxes$35,333$8,007$0$43,340
Occupancy$20,460$4,800$0$25,260
Office Expenses$7,089$12,386$0$19,475
Insurance$12,707$0$0$12,707
Depreciation Depletion$7,588$1,780$0$9,368
Fees for Services Accounting$0$8,814$0$8,814
Travel$4,605$0$0$4,605
Pension Plan Contributions$0$3,000$0$3,000
Other Expenses$2,525$0$0$2,525
Other Employee Benefits$1,846$0$0$1,846
Interest$1,340$0$0$1,340
All Other Expenses$0$160$0$160
Total Functional Expenses$750,441$159,717$0$910,158

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$961,758
Expenses per Audited Statements$910,158
Total Expenses per Form 990$910,158
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
None$0
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
2022-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ann Phillips
Formed
1960
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
5
Employees
31
Volunteers
0

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 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.

Pt VIII

Line 7: Sale of fully depreciated van.

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/BusinessCd0624120
IRS990/ProgramServiceRevenueGrp/Desc0Medicaid Waiver
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0774616
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0248934
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt02500
IRS990/PYOtherExpensesAmt0351224
IRS990/PYOtherRevenueAmt0259
IRS990/PYProgramServiceRevenueAmt0728139
IRS990/PYRevenuesLessExpensesAmt06036
IRS990/PYSalariesCompEmpBnftPaidAmt0622572
IRS990/PYTotalExpensesAmt0973796
IRS990/PYTotalRevenueAmt0979832
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-6135
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0774616
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2016: 10192. 2017: 27666. 2018: 655. 2019: 258. 2020: 1696.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0127711
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0248934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0245894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0222851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0223915
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01069305
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0258000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0774616
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt01696
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0258
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0655
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt027666
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt010192
IRS990ScheduleA/OtherIncome170Grp/TotalAmt040467
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97040
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97390
IRS990ScheduleA/PublicSupportTotal170Amt01327305
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0179311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0300534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0297494
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0274451
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0275515
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01327305
IRS990ScheduleA/TotalSupportAmt01367772
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt051600
IRS990ScheduleD/DonatedServicesUseFcltsAmt051600
IRS990ScheduleD/EquipmentGrp/BookValueAmt0118
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050856
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050974
IRS990ScheduleD/ExpensesNotReportedAmt051600
IRS990ScheduleD/ExpensesSubtotalAmt0910158
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt09602
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0147183
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0156785
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0None
IRS990ScheduleD/RevenueNotReportedAmt051600
IRS990ScheduleD/RevenueSubtotalAmt0904023
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/TotalBookValueLandBuildingsAmt09720
IRS990ScheduleD/TotalExpensesPerForm990Amt0910158
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0904023
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0955623
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0961758
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/ExplanationTxt5Line 7: Sale of fully depreciated van.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VIII
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt056042
IRS990/TotalAssetsEOYAmt046447
IRS990/TotalAssetsGrp/BOYAmt056042
IRS990/TotalAssetsGrp/EOYAmt046447
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0127711
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0159717
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0750441
IRS990/TotalFunctionalExpensesGrp/TotalAmt0910158
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018806
IRS990/TotalLiabilitiesEOYAmt015346
IRS990/TotalLiabilitiesGrp/BOYAmt018806
IRS990/TotalLiabilitiesGrp/EOYAmt015346
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt037236
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt031101
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0750441
IRS990/TotalProgramServiceRevenueAmt0774616
IRS990/TotalReportableCompFromOrgAmt0139080
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0776312

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