Civic Intelligence

Georgia Sheriffs' Youth Homes Inc

EIN 58-1310087 • 501(c)3 • Madison, GA

View Organization Page

Profile

To provide residential care, support, and education to needy children.

1000 Sheriffs WayMadison, GA 30650

www.georgiasheriffsyouth.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

41st percentile

0.10x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

66th percentile

0.44x

Higher debt load relative to revenue than 66% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

25th percentile

-4.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

57th percentile

$208,818

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

23rd percentile

-2.9%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

30th percentile

-1.7%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets41st percentile

Assets

Down

$22,821,473

Down $684,532 (-2.9%) from 2024

Liabilities

Up

$2,379,010

Up $28,942 (+1.2%) from 2024

Net Assets

Down

$20,442,463

Down $713,474 (-3.4%) from 2024

Operations
Liabilities / Revenue66th percentileNet Margin25th percentile

Revenue

Down

$5,447,544

Down $93,686 (-1.7%) from 2024

Expenses

Up

$5,696,092

Up $40,122 (+0.7%) from 2024

Net Income

Down

-$248,548

Down $133,808 (-117%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $17,806,312Liabilities 2011: $1,274,737Net Assets 2011: $16,531,5752011Assets 2012: $17,192,999Liabilities 2012: $1,162,604Net Assets 2012: $16,030,3952012Assets 2013: $18,226,244Liabilities 2013: $1,020,565Net Assets 2013: $17,205,6792013Assets 2014: $18,663,790Liabilities 2014: $1,130,907Net Assets 2014: $17,532,8832014Assets 2015: $19,480,522Liabilities 2015: $1,038,050Net Assets 2015: $18,442,4722015Assets 2016: $19,030,335Liabilities 2016: $939,960Net Assets 2016: $18,090,3752016Assets 2017: $20,029,539Liabilities 2017: $1,008,479Net Assets 2017: $19,021,0602017Assets 2018: $20,218,297Liabilities 2018: $844,842Net Assets 2018: $19,373,4552018Assets 2019: $20,146,455Liabilities 2019: $1,022,358Net Assets 2019: $19,124,0972019Assets 2020: $20,898,949Liabilities 2020: $1,707,897Net Assets 2020: $19,191,0522020Assets 2021: $21,858,053Liabilities 2021: $1,573,015Net Assets 2021: $20,285,0382021Assets 2022: $21,011,273Liabilities 2022: $785,348Net Assets 2022: $20,225,9252022Assets 2023: $21,900,226Liabilities 2023: $949,308Net Assets 2023: $20,950,9182023Assets 2024: $23,506,005Liabilities 2024: $2,350,068Net Assets 2024: $21,155,9372024Assets 2025: $22,821,473Liabilities 2025: $2,379,010Net Assets 2025: $20,442,4632025

Highlighted filing

2025

Assets$22,821,473
Liabilities$2,379,010
Net Assets$20,442,463
Open 2025 Filing

Operations Trend

Revenue Growth30th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,595,004Expenses 2011: $5,027,398Net Income 2011: -$432,3942011Revenue 2012: $4,373,390Expenses 2012: $4,541,220Net Income 2012: -$167,8302012Revenue 2013: $6,033,859Expenses 2013: $4,720,726Net Income 2013: $1,313,1332013Revenue 2014: $5,129,590Expenses 2014: $5,215,667Net Income 2014: -$86,0772014Revenue 2015: $6,563,499Expenses 2015: $5,290,080Net Income 2015: $1,273,4192015Revenue 2016: $5,199,140Expenses 2016: $5,338,025Net Income 2016: -$138,8852016Revenue 2017: $6,180,917Expenses 2017: $5,381,430Net Income 2017: $799,4872017Revenue 2018: $6,082,176Expenses 2018: $5,522,785Net Income 2018: $559,3912018Revenue 2019: $4,887,722Expenses 2019: $5,367,469Net Income 2019: -$479,7472019Revenue 2020: $5,676,251Expenses 2020: $5,470,206Net Income 2020: $206,0452020Revenue 2021: $5,380,264Expenses 2021: $5,329,612Net Income 2021: $50,6522021Revenue 2022: $7,017,728Expenses 2022: $5,526,623Net Income 2022: $1,491,1052022Revenue 2023: $5,705,553Expenses 2023: $5,325,604Net Income 2023: $379,9492023Revenue 2024: $5,541,230Expenses 2024: $5,655,970Net Income 2024: -$114,7402024Revenue 2025: $5,447,544Expenses 2025: $5,696,092Net Income 2025: -$248,5482025

Highlighted filing

2025

Revenue$5,447,544
Expenses$5,696,092
Net Income-$248,548
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$22,821,473
Liabilities
$2,379,010
Net assets
$20,442,463
Revenue
$5,447,544
Expenses
$5,696,092
Net income
-$248,548
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$22.8$2.38$20.4$5.45$5.70$0.25
2024Detailed filing. Detailed filing data is available for this year.$23.5$2.35$21.2$5.54$5.66$0.11
2023Detailed filing. Detailed filing data is available for this year.$21.9$0.95$21.0$5.71$5.33$0.38
2022Detailed filing. Detailed filing data is available for this year.$21.0$0.79$20.2$7.02$5.53$1.49
2021Detailed filing. Detailed filing data is available for this year.$21.9$1.57$20.3$5.38$5.33$0.05
2020Detailed filing. Detailed filing data is available for this year.$20.9$1.71$19.2$5.68$5.47$0.21
2019Detailed filing. Detailed filing data is available for this year.$20.1$1.02$19.1$4.89$5.37$0.48
2018Detailed filing. Detailed filing data is available for this year.$20.2$0.84$19.4$6.08$5.52$0.56
2017Detailed filing. Detailed filing data is available for this year.$20.0$1.01$19.0$6.18$5.38$0.80
2016Summary only. Only limited summary data is available for this year.$19.0$0.94$18.1$5.20$5.34$0.14
2015Summary only. Only limited summary data is available for this year.$19.5$1.04$18.4$6.56$5.29$1.27
2014Summary only. Only limited summary data is available for this year.$18.7$1.13$17.5$5.13$5.22$0.09
2013Summary only. Only limited summary data is available for this year.$18.2$1.02$17.2$6.03$4.72$1.31
2012Summary only. Only limited summary data is available for this year.$17.2$1.16$16.0$4.37$4.54$0.17
2011Summary only. Only limited summary data is available for this year.$17.8$1.27$16.5$4.60$5.03$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 1, 2025
Return Version
2024v5.2
Gross Receipts
$11,898,591
Mission and Program Overview

Mission

To provide residential care, support, and education to needy children.

Residential care, support, and education to needy children.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$9,156,689$9,193,146▲ $36,457
Investments in Publicly Traded Securities$7,693,382$6,687,213▼ $1,006,169
Pledges and Grants Receivable$2,935,296$3,399,510▲ $464,214
Other Notes and Loans Receivable, Net$1,113,005$1,113,005→ $0
Savings and Temporary Cash Investments$451,321$503,774▲ $52,453
Cash and Non-Interest-Bearing Accounts$401,876$201,295▼ $200,581
Prepaid Expenses and Deferred Charges$55,764$151,050▲ $95,286
Accounts Receivable$75,117$55,263▼ $19,854
Intangible Assets$0$0→ $0
Total Assets$23,506,005$22,821,473▼ $684,532
Other Assets Total$1,623,555$1,517,217▼ $106,338
Liabilities
Other Liabilities$1,680,345$1,571,890▼ $108,455
Accounts Payable and Accrued Expenses$588,853$697,925▲ $109,072
Deferred Revenue$80,870$109,195▲ $28,325
Total Liabilities$2,350,068$2,379,010▲ $28,942
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,947,552$19,838,689▼ $108,863
Net Assets With Donor Restrictions$1,208,385$603,774▼ $604,611
Total Net Assets Fund Balance$21,155,937$20,442,463▼ $713,474
Total Liabilities and Net Assets / Fund Balance$23,506,005$22,821,473▼ $684,532

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,726,895$9,481,633$15,208,528
Land$2,581,633-$2,581,633
Leasehold Improvements$405,968$1,634,766$2,040,734
Equipment$220,862$1,489,035$1,709,897
Other Land Buildings$257,788$508,884$766,672
Other Assets Org$1,504,012--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,208,385$321,419▲ $55,492$981,522$603,774
2023$1,206,019$344,000▲ $67,142$408,776$1,208,385
2022$1,321,407$422,023▲ $71,050$608,461$1,206,019
2021$1,530,761$245,756-$455,110$1,321,407
2020$1,454,744$448,664-$372,647$1,530,761
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn ColinaComptrollerPT$84,581$29,762$114,343
J Terry NorrisExecutive DirectorPT$71,616$13,999$85,615

Board Members and Trustees

NameTitle
Sheriff Jeremy KelleyImmediate Past President
Sheriff Rod HowellPresident
Sheriff Don Whitaker1st Vice President
Sheriff Lenn Wood2nd Vice President
David OwensDirector
Derek StricklandDirector
Jason BabbDirector
Ken TomlinsonDirector
Lendon GibbsDirector
Mickey MccoyDirector
Nick DenhamDirector
Patty ScogginsDirector
Sheriff Ashley PaulkDirector
Sheriff Donnie CraigDirector
Sheriff Ezell BrownDirector
Sheriff Gerald CouchDirector
Sheriff James WoodruffDirector
Sheriff Jimmy DavenportDirector
Sheriff Jimmy McduffieDirector
Sheriff John WilcherDirector
Sheriff Lewis WalkerDirector
Sheriff Noel BrownDirector
Sheriff Ron FreemanDirector
Sheriff Ross HenryDirector
Sheriff Stacy JarrardDirector
Sheriff Steve WilsonDirector
Sheriff Tyler HooksDirector
Sheriff Jeffrey BrewerSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,051,758
Program Service Revenue
$1,914,486
Investment Income
$580,455
Other Revenue
$-99,155
All Other Contributions
$1,588,760
Change in Net Assets
$-248,548

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded3$32,450Fair Market Value (FMV)
Other Non Cash Contri Table1$15,700Fair Market Value (FMV)
Other Non Cash Contri Table1$10,596Fair Market Value (FMV)
Clothing and Household Goods-$9,788Fair Market Value (FMV)
Other Non Cash Contri Table2$9,475Fair Market Value (FMV)
Other Non Cash Contri Table1$7,499Fair Market Value (FMV)
Cars and Other Vehicles1$7,000Fair Market Value (FMV)
Boats and Planes1$3,710Fair Market Value (FMV)
Other Non Cash Contri Table2$2,000Fair Market Value (FMV)
Other Non Cash Contri Table2$750Fair Market Value (FMV)
Total Noncash Contributions14$98,968-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,447,544
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$390,651
Total Revenue per Audited Statements
$5,838,195
Total Revenue per Form 990
$5,447,544
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,100,169
Other Expenses$2,595,923
Total Fundraising Expense$497,539
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,440,018$91,527$131,427$1,662,972
Occupancy$517,963$210,085-$728,048
Depreciation Depletion$556,968$9,132-$566,100
Other Employee Benefits$341,653$89,691$89,219$520,563
Current Officers, Directors, Trustees, and Key Employees$149,326$235,780$124,147$509,253
All Other Expenses$261,076$16,850-$277,926
Pension Plan Contributions$179,501$40,497$35,846$255,844
Office Expenses$165,503$16,906$39,353$221,762
Payroll Taxes$110,831$22,927$17,779$151,537
Insurance$115,725$12,711-$128,436
Fees for Services Other$31,188$2,634$59,768$93,590
Fees for Service Investment Mgmnt Fees-$55,817-$55,817
Fees for Services Accounting-$54,340-$54,340
Travel$48,665$1,456-$50,121
Other Expenses$37,091$7,277-$37,091
Conferences and Meetings$11,893--$11,893
Fees for Services Legal-$214-$214
Advertising$89--$89
Total Functional Expenses$4,191,180$1,007,373$497,539$5,696,092

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,815,637
Expenses per Audited Statements$5,696,092
Total Expenses per Form 990$5,696,092
Expenses Not Reported on Form 990$119,545
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$119,545
Fundraising Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournaments$394,602-$33,290-
Total Events$630,865-$119,545$-119,545
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,504,012
Annuities Payable$67,878
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 is distributed to board members for review via email. Board members are instructed to contact the organization with any questions or concerns after reviewing the 990.”

Form 990, Part VI, Section B, Line 12C

“Compliance is monitored by the executive director and board of directors.”

Form 990, Part VI, Section B, Line 15

“The board of directors compares their compensation to form 990 of other organizations and is subject to board approval.”

Form 990, Part VI, Section C, Line 18

“All forms are available on organization's website.”

Form 990, Part VI, Section C, Line 19

“All information is available on the organization's website.”

Filing and Contact Details

Filer

Filer Name
GEORGIA SHERIFFS' YOUTH HOMES INC
EIN
58-1310087
Phone
7709141076
Address
1000 SHERIFFS WAY, MADISON, GA 30650

Signing Officer

Name
Terry Norris
Title
Executive Director
Phone
7709141076
Signed
2025-12-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Terry Norris
Formed
1978
Legal Domicile
Ga
Voting Board Members
28
Independent Board Members
28
Employees
113
Volunteers
150

Preparer

Firm
Fowler Holley Rambo & Stalvey Pc
Address
3208 WILDWOOD PLANTATION DRIVE, VALDOSTA, GA 31605
Preparer
C Wayne Rambo CPA
Phone
2292441559
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net assets transferred - related entity -736,032.”

FORM 990, PART XII, LINE 2C:

“The process has not changed since the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Funds are used to pay for educational expenses at management's discretion and to support the campuses.”

PART X, LINE 2:

“The organization adopted the new accounting for uncertainty in income taxes guidance on july 1, 2009. The adoption of that guidance had no effect on net assets as of july 1, 2009. The organization recognizes accrued interest associated with uncertain tax positions as part of interest expense and penalties associated with uncertain tax positions as part of other expenses. For the year ended june 30, 2025, management believes there are no material amounts of uncertain tax positions. Additionally, there were no amounts of interest or penalties recognized in the statement of financial position as of june 30, 2025 or the statement of activities for the year then ended. Further, all years subsequent to june 30, 2022 remain subject to examination.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 119,545.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Fundraising expenses 119,545.”

Raw XML AppendixShowing 400 of 907 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.

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IRS990/Desc0PROVIDED MEDICAL, EDUCATIONAL AND LONG-TERM CARE FOR 65 CHILDREN OF THE GEORGIA SHERIFFS BOYS RANCH, CHEROKEE ESTATES, SHERIFFS PINELAND, MOUNTAIN VIEW AND HERRINGTON HOMESTEAD CAMPUSES.
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IRS990/Form990PartVIISectionAGrp/PersonNm2SHERIFF GERALD COUCH
IRS990/Form990PartVIISectionAGrp/PersonNm3SHERIFF DONNIE CRAIG
IRS990/Form990PartVIISectionAGrp/PersonNm4SHERIFF NOEL BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm5SHERIFF RON FREEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6SHERIFF TYLER HOOKS
IRS990/Form990PartVIISectionAGrp/PersonNm7SHERIFF ASHLEY PAULK
IRS990/Form990PartVIISectionAGrp/PersonNm8LENDON GIBBS
IRS990/Form990PartVIISectionAGrp/PersonNm9SHERIFF ROSS HENRY
IRS990/Form990PartVIISectionAGrp/PersonNm10MICKEY MCCOY
IRS990/Form990PartVIISectionAGrp/PersonNm11DAVID OWENS
IRS990/Form990PartVIISectionAGrp/PersonNm12NICK DENHAM
IRS990/Form990PartVIISectionAGrp/PersonNm13SHERIFF STEVE WILSON
IRS990/Form990PartVIISectionAGrp/PersonNm14SHERIFF JAMES WOODRUFF
IRS990/Form990PartVIISectionAGrp/PersonNm15SHERIFF JIMMY MCDUFFIE
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IRS990/Form990PartVIISectionAGrp/PersonNm17PATTY SCOGGINS
IRS990/Form990PartVIISectionAGrp/PersonNm18SHERIFF JOHN WILCHER
IRS990/Form990PartVIISectionAGrp/PersonNm19JASON BABB
IRS990/Form990PartVIISectionAGrp/PersonNm20KEN TOMLINSON
IRS990/Form990PartVIISectionAGrp/PersonNm21SHERIFF JIMMY DAVENPORT
IRS990/Form990PartVIISectionAGrp/PersonNm22DEREK STRICKLAND
IRS990/Form990PartVIISectionAGrp/PersonNm23J TERRY NORRIS
IRS990/Form990PartVIISectionAGrp/PersonNm24LYNN COLINA
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IRS990/Form990PartVIISectionAGrp/PersonNm26SHERIFF JEREMY KELLEY
IRS990/Form990PartVIISectionAGrp/PersonNm27SHERIFF LENN WOOD
IRS990/Form990PartVIISectionAGrp/PersonNm28SHERIFF ROD HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm29SHERIFF JEFFREY BREWER
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IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24COMPTROLLER
IRS990/Form990PartVIISectionAGrp/TitleTxt251ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt26IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt272ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt28PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt29SECRETARY-TREASURER
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