Civic Intelligence

Putnam Jasper Association for Mentally Handicapped Inc.

990 • Fiscal year 2022 • EIN 58-1153048

Jul 01, 2021 to Jun 30, 2022 • Filed on Apr 24, 2023

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

75th percentile

0.29x

Higher debt load relative to assets than 75% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

43rd percentile

3.6%

Higher net margin than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

81st percentile

$139,080

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

109%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

64th percentile

18%

Faster revenue growth than 64% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$97,100

Up $50,653 (+109%) from 2021

Net Assets

Up

$68,994

Up $37,893 (+122%) from 2021

Liabilities

Up

$28,106

Up $12,760 (+83%) from 2021

Revenue

Up

$1,062,343

Up $158,320 (+18%) from 2021

Expenses

Up

$1,024,450

Up $114,292 (+13%) from 2021

Net Income

Up

$37,893

Up $44,028 (+718%) from 2021

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

2022

Assets$97,100
Liabilities$28,106
Net Assets$68,994

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

2022

Revenue$1,062,343
Expenses$1,024,450
Net Income$37,893
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Apr 24, 2023
Return Version
2021v4.1
Gross Receipts
$1,062,343
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$25,743$56,158▲ $30,415
Pledges and Grants Receivable$10,863$35,000▲ $24,137
Land, Buildings, and Equipment, Net$9,720$5,821▼ $3,899
Cash and Non-Interest-Bearing Accounts$121$121→ $0
Total Assets$46,447$97,100▲ $50,653
Liabilities
Mortgage Notes Payable Secured by Investment Property$7,505$15,006▲ $7,501
Accounts Payable and Accrued Expenses$7,841$13,100▲ $5,259
Total Liabilities$15,346$28,106▲ $12,760
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$31,101$68,994▲ $37,893
Total Net Assets Fund Balance$31,101$68,994▲ $37,893
Total Liabilities and Net Assets / Fund Balance$46,447$97,100▲ $50,653

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,559$151,225$156,784
Equipment$262$51,015$51,277
Land$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ann PhillipsDirector/CEOFT$139,080$139,080
Annie BishopDirector-$42,700$42,700

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$139,080
Revenue and Support

Revenue Composition

Contributions and Grants
$240,356
Program Service Revenue
$819,701
Investment Income
$0
Other Revenue
$2,286
All Other Contributions
$4,165
Change in Net Assets
$37,893

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,062,343
Revenue Not Reported on Form 990
$51,600
Total Revenue per Audited Statements
$1,113,943
Total Revenue per Form 990
$1,062,343
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$850,855
Other Expenses$173,595
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$540,774$69,280$0$610,054
Current Officers, Directors, Trustees, and Key Employees$124,387$59,745$0$184,132
Payroll Taxes$43,903$8,007$0$51,910
Occupancy$30,217$7,088$0$37,305
Fees for Services Other$29,960$0$0$29,960
Office Expenses$11,425$10,938$0$22,363
Insurance$17,752$0$0$17,752
Travel$13,805$0$0$13,805
Fees for Services Accounting$0$9,512$0$9,512
Depreciation Depletion$3,404$798$0$4,202
Pension Plan Contributions$0$3,000$0$3,000
Other Expenses$2,005$0$0$2,005
Other Employee Benefits$1,759$0$0$1,759
Interest$1,078$0$0$1,078
Advertising$840$0$0$840
All Other Expenses$0$251$0$251
Total Functional Expenses$852,688$171,762$0$1,024,450

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,076,050
Expenses per Audited Statements$1,024,450
Total Expenses per Form 990$1,024,450
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
2023-04-24
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
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.

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/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0819701
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0127711
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0182903
IRS990/PYOtherRevenueAmt01696
IRS990/PYProgramServiceRevenueAmt0774616
IRS990/PYRevenuesLessExpensesAmt0-6135
IRS990/PYSalariesCompEmpBnftPaidAmt0727255
IRS990/PYTotalExpensesAmt0910158
IRS990/PYTotalRevenueAmt0904023
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt037893
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0819701
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: Other Income 2017: 27666. 2018: 655. 2019: 258. 2020: 1696. 2021: 2286.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0240356
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0127711
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0248934
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0245894
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0222851
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01085746
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus1YearAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus2YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus3YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/CurrentTaxYearMinus4YearsAmt051600
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt0258000
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt02286
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01696
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0258
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0655
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt027666
IRS990ScheduleA/OtherIncome170Grp/TotalAmt032561
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97630
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.97040
IRS990ScheduleA/PublicSupportTotal170Amt01343746
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0291956
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0179311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0300534
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0297494
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0274451
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01343746
IRS990ScheduleA/TotalSupportAmt01376307
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt051600
IRS990ScheduleD/DonatedServicesUseFcltsAmt051600
IRS990ScheduleD/EquipmentGrp/BookValueAmt0262
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051015
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt051277
IRS990ScheduleD/ExpensesNotReportedAmt051600
IRS990ScheduleD/ExpensesSubtotalAmt01024450
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05559
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0151225
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0156784
IRS990ScheduleD/RevenueNotReportedAmt051600
IRS990ScheduleD/RevenueSubtotalAmt01062343
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/TotalBookValueLandBuildingsAmt05821
IRS990ScheduleD/TotalExpensesPerForm990Amt01024450
IRS990ScheduleD/TotalRevenuePerForm990Amt01062343
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01113943
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01076050
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/TotalAssetsBOYAmt046447
IRS990/TotalAssetsEOYAmt097100
IRS990/TotalAssetsGrp/BOYAmt046447
IRS990/TotalAssetsGrp/EOYAmt097100
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0240356
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0171762
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0852688
IRS990/TotalFunctionalExpensesGrp/TotalAmt01024450
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015346
IRS990/TotalLiabilitiesEOYAmt028106
IRS990/TotalLiabilitiesGrp/BOYAmt015346
IRS990/TotalLiabilitiesGrp/EOYAmt028106
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt031101
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt068994
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0852688
IRS990/TotalProgramServiceRevenueAmt0819701
IRS990/TotalReportableCompFromOrgAmt0181780
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0821987
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01062343
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt046447
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt097100
IRS990/TotReportableCompRltdOrgAmt00

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