Civic Intelligence

Hodac Inc

990 • Fiscal year 2015 • EIN 58-1333698

Jul 01, 2014 to Jun 30, 2015 • Filed on Feb 16, 2016

2762 Watson BlvdWarner Robins, GA 31093

(478) 953-5675

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.02x

Higher debt load relative to assets than 42% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

38th percentile

0.01x

Higher debt load relative to revenue than 38% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

15th percentile

-17%

Higher net margin than 15% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

78th percentile

$71,029

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

9th percentile

-19%

Faster asset growth than 9% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

18th percentile

-17%

Faster revenue growth than 18% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Down

$702,391

Down $170,100 (-19%) from 2014

Net Assets

Down

$689,079

Down $167,454 (-20%) from 2014

Liabilities

Down

$13,312

Down $2,646 (-17%) from 2014

Revenue

Down

$968,556

Down $203,037 (-17%) from 2014

Expenses

Down

$1,136,010

Down $263,580 (-19%) from 2014

Net Income

Up

-$167,454

Up $60,543 (+27%) from 2014

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,529,753Liabilities 2011: $17,695Net Assets 2011: $1,512,0582011Assets 2012: $1,317,502Liabilities 2012: $19,854Net Assets 2012: $1,297,6482012Assets 2013: $1,103,886Liabilities 2013: $19,356Net Assets 2013: $1,084,5302013Assets 2014: $872,491Liabilities 2014: $15,958Net Assets 2014: $856,5332014Assets 2015: $702,391Liabilities 2015: $13,312Net Assets 2015: $689,0792015Assets 2017: $0Net Assets 2017: $02017

Highlighted filing

2015

Assets$702,391
Liabilities$13,312
Net Assets$689,079

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $2,009,8432011Expenses 2012: $1,590,8102012Expenses 2013: $1,659,0282013Revenue 2014: $1,171,593Expenses 2014: $1,399,590Net Income 2014: -$227,9972014Revenue 2015: $968,556Expenses 2015: $1,136,010Net Income 2015: -$167,4542015Revenue 2017: $91,676Expenses 2017: $566,325Net Income 2017: -$474,6492017

Highlighted filing

2015

Revenue$968,556
Expenses$1,136,010
Net Income-$167,454
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Feb 16, 2016
Return Version
2014v6.0
Gross Receipts
$968,556
Mission and Program Overview

Mission

Our mission is to extend a helping hand to make a difference in the lives we touch in Georgia, through education, advocacy, prevention and intervention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$432,955$253,716▼ $179,239
Land, Buildings, and Equipment, Net$257,127$246,144▼ $10,983
Accounts Receivable$110,425$125,510▲ $15,085
Pledges and Grants Receivable$68,250$71,250▲ $3,000
Prepaid Expenses and Deferred Charges$3,734$5,771▲ $2,037
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$872,491$702,391▼ $170,100
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$15,958$13,312▼ $2,646
Total Liabilities$15,958$13,312▼ $2,646
Net Assets / Fund Balance
Unrestricted Net Assets$616,160$518,727▼ $97,433
Temporarily Rstr Net Assets$240,373$170,352▼ $70,021
Total Net Assets Fund Balance$856,533$689,079▼ $167,454
Total Liabilities and Net Assets / Fund Balance$872,491$702,391▼ $170,100

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$115,804$164,416$280,220
Land$130,200-$130,200
Equipment$140$88,251$88,391
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sherri PeavyExecutive DirectorFT$63,672$7,357$71,029

Board Members and Trustees

NameTitle
Arthur HeadChairman
Patti PritchettVice Chairman
Dorothy FergusonBoard Member
Joy RaynorBoard Member
June LoweBoard Member
Sharon GilmoreBoard Member
Tommy Lee JacksonBoard Member
Traci D KempBoard Member
LiAnne MartinSecretary
Sara MitchemTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$610,201
Program Service Revenue
$345,231
Investment Income
$2,118
Other Revenue
$11,006
All Other Contributions
$12,974
Change in Net Assets
$-167,454

Audited Revenue Reconciliation

Revenue per Audited Statements
$968,556
Total Revenue per Audited Statements
$968,556
Total Revenue per Form 990
$968,556
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$719,578
Other Expenses$416,432
Total Fundraising Expense$11,216
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$511,926$42,573$9,788$564,287
Current Officers, Directors, Trustees, and Key Employees$63,672--$63,672
All Other Expenses$51,556$4,382-$55,938
Payroll Taxes$47,869$3,489$813$52,171
Fees for Services Other$36,316$3,777-$40,093
Other Employee Benefits$36,775$2,058$615$39,448
Travel$37,504--$37,504
Advertising$31,739$315-$32,054
Other Expenses$18,318$2,927-$18,318
Insurance$16,050--$16,050
Depreciation Depletion$5,593$5,389-$10,982
Conferences and Meetings$9,045$250-$9,295
Total Functional Expenses$1,052,841$71,953$11,216$1,136,010

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,136,010
Total Expenses per Audited Statements$1,136,010
Total Expenses per Form 990$1,136,010
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Before the 990 is finalized, all Coordinators review their portion. After it is completed, the Board of Directors review the 990 with the auditor when the audit is presented.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members and employees are required to sign a conflict of interest policy annually and disclose any potential conflicts.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The board of directors determine the compensation of the executive director by reviewing comparability data.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Compensation of key employees is determined through annual performance evaluation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

HODAC's Form 990 is available online through www.guidestar.org and available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Hodac Inc
EIN
58-1333698
Phone
4789535675
Address
2762 Watson Blvd, Warner Robins, GA 31093

Signing Officer

Name
Sherri Peavy
Title
Executive Director
Signed
2016-02-16
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
35
Volunteers
25

Preparer

Firm
Clifton Lipford Hardison & Parker LLC
Address
1503 BASS RD, MACON, GA 31210-7511
Preparer
Mark O Hardison
Phone
4787423313
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3: Ceased Conducting or Significant Changes To Services

The Gateway Cottage closed for lack of grant funding to support the program.

Form 990, Part III, Line 4D: Other Program Services Description

OTHER PROGRAM SERVICES 4: In addition, HODAC provides the following services: Rape prevention education - primary prevention and education to children, youth, community leaders and the general public in hopes of reducing perpetration of rape and sexual assault in the community; Youth services - includes an in school program aimed at preventing drug and alcohol use in children, fostering increased self-esteem, learning conflict resolution skills, anger management, and development skills necessary to avoid risky behavior and succeed in school in life; Family services - provides a workshop for guardians experiencing difficulty communicating with their teens, as well as classes geared toward strengthening parenting skills and building communication between guardian and child; Prevention programs - designed to implement prevention services and education in Houston, Peach and Crawford Counties aimed at impacting the following three Georgia statewide goals: reduce early onset of alcohol use among 9 to 20 year olds, reduce access to alcohol and binge drinking among 9 to 20 year olds, and reduce binge and heavy drinking among 18 to 25 year olds; Drugs Don't Work drug free workplace certification - employers can provide for a more productive work place and reduce workers compensation premiums by getting certified through HODAC; Drug Screening - provides services to businesses and the general public; Driver Training - provides courses for defensive driving and DUI risk reduction.

Financial Statement Notes

Part X : FIN48 Footnote

HODAC, Inc. is exempt from federal income tax under Internal Revenue Code Section 501(c) 3. However, income from certain activities not directly related to the Organizations tax-exempt purpose is subject to taxation as unrelated business income. There was no unrelated business taxable income for the year ended 2015. In addition, the Organization qualifies for the charitable organization contribution deduction under Section 170(b)(1)(A) and has been classified as an organization other than a private foundation under Section 509(a)(2). The Organization has taken the position that all income is derived from program activities and therefore, no tax liability has been recorded. The Organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.The Organizations federal Return of Organization Exempt from Income Tax (Form 990) for 2012, 2013 and 2014 are subject to examination by the IRS, generally for three years after they are filed.

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IRS990/MissionDesc0Our mission is to extend a helping hand to make a difference in the lives we touch in Georgia, through education, advocacy, prevention and intervention.
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IRS990/ProgramServiceRevenueGrp/Desc0Drug Screening
IRS990/ProgramServiceRevenueGrp/Desc1DUI Driver Program
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IRS990/ProgramServiceRevenueGrp/Desc3Substance Abuse Prevent
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IRS990/ProgSrvcAccomActy2Grp/Desc0In addition, HODAC provides the following services: Rape prevention education - primary prevention and education to children, youth, community leaders and the general public in hopes of reducing perpetration of rape and sexual assault in the community; Youth services - includes an in school program aimed at preventing drug and alcohol use in children, fostering increased self-esteem, learning conflict resolution skills, anger management, and development skills necessary to avoid risky behavior and succeed in school in life; Family services - provides a workshop for guardians experiencing difficulty communicating with their teens, as well as classes geared toward strengthening parenting skills and building communication between guardian and child; Prevention programs - designed to implement prevention services and education in Houston, Peach and Crawford Counties aimed at impacting the following three Georgia statewide goals: reduce early onset of alcohol use among 9 to 20 year olds, reduce access to alcohol and binge drinking among 9 to 20 year olds, and reduce binge and heavy drinking among 18 to 25 year olds; Drugs Don't Work drug free workplace certification - employers can provide for a more productive work place and reduce workers compensation premiums by getting certified through HODAC; Drug Screening - provides services to businesses and the general public; Driver Training - provides courses for defensive driving and DUI risk reduction.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0354072
IRS990/ProgSrvcAccomActy3Grp/Desc0Comprehensive victim services program - through this program, HODAC ensures that victim's of crime in Houston County have a voice by promoting justice through court advocacy, facilitating access to community resources, offering personal advocacy and support, and educating victims and the community about victimization and victim's right.
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