Civic Intelligence

Hodac Inc

990 • Fiscal year 2016 • EIN 58-1333698

Jul 01, 2015 to Jun 30, 2016 • Filed on Feb 06, 2017

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

31st percentile

0.02x

Higher debt load relative to assets than 31% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

46th percentile

1.0%

Higher net margin than 46% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

54th percentile

$71,647

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

53rd percentile

2.0%

Faster asset growth than 53% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

74th percentile

17%

Faster revenue growth than 74% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$716,378

Up $13,987 (+2.0%) from 2015

Net Assets

Up

$700,287

Up $11,208 (+1.6%) from 2015

Liabilities

Up

$16,091

Up $2,779 (+21%) from 2015

Revenue

Up

$1,135,751

Up $167,195 (+17%) from 2015

Expenses

Down

$1,124,543

Down $11,467 (-1.0%) from 2015

Net Income

Up

$11,208

Up $178,662 (+107%) from 2015

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 2016: $716,378Liabilities 2016: $16,091Net Assets 2016: $700,2872016Assets 2017: $0Net Assets 2017: $02017

Highlighted filing

2016

Assets$716,378
Liabilities$16,091
Net Assets$700,287

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 2016: $1,135,751Expenses 2016: $1,124,543Net Income 2016: $11,2082016Revenue 2017: $91,676Expenses 2017: $566,325Net Income 2017: -$474,6492017

Highlighted filing

2016

Revenue$1,135,751
Expenses$1,124,543
Net Income$11,208
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 6, 2017
Return Version
2015v3.0
Gross Receipts
$1,269,505
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$253,716$411,422▲ $157,706
Accounts Receivable$125,510$126,094▲ $584
Land, Buildings, and Equipment, Net$246,144$110,548▼ $135,596
Pledges and Grants Receivable$71,250$64,600▼ $6,650
Prepaid Expenses and Deferred Charges$5,771$3,714▼ $2,057
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$702,391$716,378▲ $13,987
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$13,312$16,091▲ $2,779
Total Liabilities$13,312$16,091▲ $2,779
Net Assets / Fund Balance
Unrestricted Net Assets$518,727$580,724▲ $61,997
Temporarily Rstr Net Assets$170,352$119,563▼ $50,789
Total Net Assets Fund Balance$689,079$700,287▲ $11,208
Total Liabilities and Net Assets / Fund Balance$702,391$716,378▲ $13,987

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$46,348$121,475$167,823
Equipment-$88,391$88,391
Land$64,200-$64,200
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sherri PeavyExecutive DirectorFT$63,834$7,813$71,647

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
$800,344
Program Service Revenue
$124,107
Investment Income
$202,756
Other Revenue
$8,544
All Other Contributions
$103,307
Change in Net Assets
$11,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,135,751
Revenue Not Reported on Form 990
$5,249
Total Revenue per Audited Statements
$1,141,000
Total Revenue per Form 990
$1,135,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$686,530
Other Expenses$438,013
Total Fundraising Expense$6,956
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$469,082$48,466$6,059$523,607
Other Employee Benefits$81,847$16,345$897$99,089
Fees for Services Other$25,147$51,963-$77,110
All Other Expenses$60,747$6,582-$67,329
Current Officers, Directors, Trustees, and Key Employees$63,834--$63,834
Travel$21,178$2,218-$23,396
Other Expenses$18,126$3,577-$21,703
Advertising$11,347$269-$11,616
Insurance$9,814$1,073-$10,887
Depreciation Depletion$1,702$5,389-$7,091
Conferences and Meetings$5,858$545-$6,403
Total Functional Expenses$966,576$151,011$6,956$1,124,543

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,129,792
Expenses per Audited Statements$1,124,543
Total Expenses per Form 990$1,124,543
Expenses Not Reported on Form 990$5,249
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,599
Fundraising Direct Expenses$5,249
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 for other non-profits in Middle Georgia.

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
2017-02-06
Discuss with paid preparer
Yes

Organization Details

Formed
1973
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
29
Volunteers
12

Preparer

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

Additional Explanations

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; 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 2013, 2014 and 2015 are subject to examination by the IRS, generally for three years after they are filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising $5249

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct Fundraising $5249

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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
IRS990/ProgramServiceRevenueGrp/Desc2General Operations
IRS990/ProgramServiceRevenueGrp/Desc3Substance Abuse Prevent
IRS990/ProgramServiceRevenueGrp/Desc4Victims Assistance
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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; 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/ExpenseAmt0353103
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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