Civic Intelligence

Mcintosh Trail E C D C

990 • Fiscal year 2016 • EIN 58-1466314

Apr 01, 2015 to Mar 31, 2016 • Filed on Feb 15, 2017

565 Recreation DriveJackson, GA 30233

(770) 775-4202

Siviq Scores

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

Liabilities / Assets

76th percentile

0.53x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

53rd percentile

0.21x

Higher debt load relative to revenue than 53% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

40th percentile

-0.0%

Higher net margin than 40% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2016

Asset Growth

38th percentile

-0.8%

Faster asset growth than 38% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

49th percentile

2.3%

Faster revenue growth than 49% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$2,502,072

Down $20,774 (-0.8%) from 2015

Net Assets

Down

$1,164,818

Down $149,944 (-11%) from 2015

Liabilities

Up

$1,337,254

Up $129,170 (+11%) from 2015

Revenue

Up

$6,362,330

Up $144,090 (+2.3%) from 2015

Expenses

Up

$6,364,735

Up $298,252 (+4.9%) from 2015

Net Income

Down

-$2,405

Down $154,162 (-102%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,669,307Liabilities 2010: $497,173Net Assets 2010: $1,172,1342010Assets 2011: $1,668,143Liabilities 2011: $513,559Net Assets 2011: $1,154,5842011Assets 2012: $1,518,484Liabilities 2012: $520,698Net Assets 2012: $997,7862012Assets 2013: $1,484,746Liabilities 2013: $357,214Net Assets 2013: $1,127,5322013Assets 2014: $1,662,873Liabilities 2014: $499,868Net Assets 2014: $1,163,0052014Assets 2015: $2,522,846Liabilities 2015: $1,208,084Net Assets 2015: $1,314,7622015Assets 2016: $2,502,072Liabilities 2016: $1,337,254Net Assets 2016: $1,164,8182016Assets 2017: $2,532,765Liabilities 2017: $1,382,011Net Assets 2017: $1,150,7542017Assets 2018: $2,530,680Liabilities 2018: $1,338,317Net Assets 2018: $1,192,3632018Assets 2019: $2,600,720Liabilities 2019: $1,342,464Net Assets 2019: $1,258,2562019Assets 2020: $2,952,911Liabilities 2020: $1,399,975Net Assets 2020: $1,552,9362020Assets 2021: $3,756,117Liabilities 2021: $1,388,839Net Assets 2021: $2,367,2782021Assets 2022: $3,934,236Liabilities 2022: $1,637,109Net Assets 2022: $2,297,1272022Assets 2023: $6,237,850Liabilities 2023: $2,237,059Net Assets 2023: $4,000,7912023Assets 2025: $7,154,126Liabilities 2025: $2,692,636Net Assets 2025: $4,461,4902025

Highlighted filing

2016

Assets$2,502,072
Liabilities$1,337,254
Net Assets$1,164,818

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,445,8702010Expenses 2011: $6,748,7022011Expenses 2012: $6,424,9532012Expenses 2013: $6,051,9272013Revenue 2014: $5,895,298Expenses 2014: $5,859,825Net Income 2014: $35,4732014Revenue 2015: $6,218,240Expenses 2015: $6,066,483Net Income 2015: $151,7572015Revenue 2016: $6,362,330Expenses 2016: $6,364,735Net Income 2016: -$2,4052016Revenue 2017: $6,479,665Expenses 2017: $6,493,729Net Income 2017: -$14,0642017Revenue 2018: $6,445,745Expenses 2018: $6,404,136Net Income 2018: $41,6092018Revenue 2019: $7,007,261Expenses 2019: $6,941,368Net Income 2019: $65,8932019Revenue 2020: $8,810,506Expenses 2020: $8,515,826Net Income 2020: $294,6802020Revenue 2021: $8,797,909Expenses 2021: $7,983,567Net Income 2021: $814,3422021Revenue 2022: $9,334,295Expenses 2022: $8,679,127Net Income 2022: $655,1682022Revenue 2023: $8,764,333Expenses 2023: $8,867,819Net Income 2023: -$103,4862023Revenue 2025: $9,659,865Expenses 2025: $9,947,203Net Income 2025: -$287,3382025

Highlighted filing

2016

Revenue$6,362,330
Expenses$6,364,735
Net Income-$2,405
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Feb 15, 2017
Return Version
2015v3.0
Gross Receipts
$6,362,330
Mission and Program Overview

Mission

To provide educational/self-help programs for low income and/or disadvantaged children and their families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,894,004$1,835,998▼ $58,006
Cash and Non-Interest-Bearing Accounts$249,044$247,312▼ $1,732
Pledges and Grants Receivable$232,932$240,855▲ $7,923
Savings and Temporary Cash Investments$139,635$174,427▲ $34,792
Prepaid Expenses and Deferred Charges$4,069$318▼ $3,751
Total Assets$2,522,846$2,502,072▼ $20,774
Other Assets Total$3,162$3,162→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$850,038$819,446▼ $30,592
Accounts Payable and Accrued Expenses$358,046$517,808▲ $159,762
Total Liabilities$1,208,084$1,337,254▲ $129,170
Net Assets / Fund Balance
Temporarily Rstr Net Assets$944,975$1,002,968▲ $57,993
Unrestricted Net Assets$369,787$161,850▼ $207,937
Total Net Assets Fund Balance$1,314,762$1,164,818▼ $149,944
Total Liabilities and Net Assets / Fund Balance$2,522,846$2,502,072▼ $20,774

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,300,059$345,176$1,645,235
Equipment$34,217$575,619$609,836
Other Land Buildings$236,722$113,978$350,700
Land$265,000-$265,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ella AllenExec. DirectFT$92,157$2,100$94,257
Elaine BrownHs/pk DirectFT$91,702$2,100$93,802
Melissa EnglishComptrollerFT$84,706$2,100$86,806

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$6,362,238
Program Service Revenue
$0
Investment Income
$92
Other Revenue
$0
All Other Contributions
$5,222
Change in Net Assets
$-2,405

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,362,330
Revenue Not Reported on Form 990
$968,618
Total Revenue per Audited Statements
$7,330,948
Total Revenue per Form 990
$6,362,330
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,348,814
Other Expenses$2,015,921
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,181,183$393,180-$3,574,363
Occupancy$771,150$46,474-$817,624
Office Expenses$335,940$12,870-$348,810
Current Officers, Directors, Trustees, and Key Employees$262,841$32,487-$295,328
Payroll Taxes$246,935$30,520-$277,455
Other Employee Benefits$160,371$19,821-$180,192
Insurance$5,959$68,526-$74,485
Conferences and Meetings$41,161$28,604-$69,765
Depreciation Depletion$63,228--$63,228
Travel$37,607$8,255-$45,862
Fees for Services Accounting-$30,867-$30,867
Interest$29,264--$29,264
Fees for Services Other$14,136$12,041-$26,177
Information Technology$21,347$2,111-$23,458
Pension Plan Contributions$19,114$2,362-$21,476
Fees for Services Legal-$1,200-$1,200
Other Expenses$222$3,312-$222
Total Functional Expenses$5,672,105$692,630$0$6,364,735

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,333,353
Expenses per Audited Statements$6,364,735
Total Expenses per Form 990$6,364,735
Expenses Not Reported on Form 990$968,618
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fundraising Eve$22,321---
Total Events$22,321---
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
Yes
Backup withholding compliance
Yes
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, Page 6, Part VI, Line 7A

Memberhip on the board is by recommendations from the parents, staff, other board or policy council members, volunteers and community members in accordance with the by-laws. The full board votes on the nominated person. According to head start guidelines, mcintosh must have individuals on the board with expertise in early childhood education, business administration/ finance or community affairs and legal or use consultants for those areas if no members qualify. Mcintosh also strives to have members representing all seven of the counties the organization serves.

Form 990, Page 6, Part VI, Line 11B

A draft copy of the form 990 is reviewed by the comptroller and governing board chair before filing.

Form 990, Page 6, Part VI, Line 12C

A conflict of interest policy is included in the organization's code of conduct. Employees, board members and policy council members are asked to sign the code of conduct annually. Potential conflicts of interest are evaluated for new board members before they are accepted. The board discusses any emerging conflicts throughout the year.

Form 990, Page 6, Part VI, Line 15A

The organization conducts a wage comparability study every 3 years for employees whose salaries are funded by federal sources. Area surveys for similar organizations are reviewed as well as deparment of labor statistics.

Form 990, Page 6, Part VI, Line 15B

The organization conducts a wage comparability study every 3 years for employees whose salaries are funded by federal sources. Area surveys for similar organizations are reviewed as well as deparment of labor statistics.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public through the use of the organization's website. A link on the home page allows visitors to view the annual report. Minutes of governing board meetings and certified audit reports are available at the administrative office upon request by the public.

Filing and Contact Details

Filer

Filer Name
Mcintosh Trail E C D C
EIN
58-1466314
Phone
7707754202
Address
565 RECREATION DRIVE, JACKSON, GA 30233

Signing Officer

Name
Dr William Nesbit
Title
Chairperson
Phone
7707754293
Signed
2017-02-15

Organization Details

Principal Officer
Dr William Nesbit
Formed
1981
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
215
Volunteers
137

Preparer

Firm
Howard Moore & Mcduffie Pc
Address
PO BOX 4547, MACON, GA 31208
Preparer
Georgia G Slagle
Phone
4787425317
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

35 father figures involced in family goal setting 161 father figures participated in fatherhood activities 93 volunteers assisted with the program including parents. The children and families received the following diagnosis during the year: 3 speech/language impairments 1 vision impairment 22 developmentally delayed early head start: butts, henry, lamar, newton, pike, spalding, and upson counties 306 children (160 funded) were served representing the following demographics: 200 were from single parent families 269 were enrolled through medicaid the children and families received the following services during the year: 13 families received crisis intervention 78 received child abuse and neglect information 32 received infomration on mental health services 168 families participated in parent education 12 father figures involced in family goal setting 24 father figures participated in fatherhood activities 44 volunteers assisted with the program including parents.

Financial Statement Notes

Schedule D, Page 3, Part X

The council believes that it has appropriate support for any tax position taken and as such, does not have any uncertain tax positions that are material to the financial statements.

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IRS990/PrincipalOfficerNm0DR WILLIAM NESBIT
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE PRE-K PROGRAM PROVIDED COMPREHENSIVE CHILD DEVELOPMENT SERVICES FOR 144 CHILDREN (126 FUNDED); 71 REFERRALS WERE MADE FOR FAMILIES FOR DENTISTS, DOCTORS, AND OTHER SERVICES; 5 REFERRALS WERE MADE FOR FAMILIES FOR HOUSING, GED TRAINING, AND EMPLOYMENT; OTHER ACTIVITIES IN WHICH FAMILIES PARTICIPATED INCLUDED FIELD TRIPS, AND FATHERHOOD EVENTS SUCH AS FATHER/CHILD DANCE.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt030892700
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt092
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IRS990ScheduleA/TotalSupportAmt031183728
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COUNCIL BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0FUNDRAISING EVE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt035 FATHER FIGURES INVOLCED IN FAMILY GOAL SETTING 161 FATHER FIGURES PARTICIPATED IN FATHERHOOD ACTIVITIES 93 VOLUNTEERS ASSISTED WITH THE PROGRAM INCLUDING PARENTS. THE CHILDREN AND FAMILIES RECEIVED THE FOLLOWING DIAGNOSIS DURING THE YEAR: 3 SPEECH/LANGUAGE IMPAIRMENTS 1 VISION IMPAIRMENT 22 DEVELOPMENTALLY DELAYED EARLY HEAD START: BUTTS, HENRY, LAMAR, NEWTON, PIKE, SPALDING, AND UPSON COUNTIES 306 CHILDREN (160 FUNDED) WERE SERVED REPRESENTING THE FOLLOWING DEMOGRAPHICS: 200 WERE FROM SINGLE PARENT FAMILIES 269 WERE ENROLLED THROUGH MEDICAID THE CHILDREN AND FAMILIES RECEIVED THE FOLLOWING SERVICES DURING THE YEAR: 13 FAMILIES RECEIVED CRISIS INTERVENTION 78 RECEIVED CHILD ABUSE AND NEGLECT INFORMATION 32 RECEIVED INFOMRATION ON MENTAL HEALTH SERVICES 168 FAMILIES PARTICIPATED IN PARENT EDUCATION 12 FATHER FIGURES INVOLCED IN FAMILY GOAL SETTING 24 FATHER FIGURES PARTICIPATED IN FATHERHOOD ACTIVITIES 44 VOLUNTEERS ASSISTED WITH THE PROGRAM INCLUDING PARENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERHIP ON THE BOARD IS BY RECOMMENDATIONS FROM THE PARENTS, STAFF, OTHER BOARD OR POLICY COUNCIL MEMBERS, VOLUNTEERS AND COMMUNITY MEMBERS IN ACCORDANCE WITH THE BY-LAWS. THE FULL BOARD VOTES ON THE NOMINATED PERSON. ACCORDING TO HEAD START GUIDELINES, MCINTOSH MUST HAVE INDIVIDUALS ON THE BOARD WITH EXPERTISE IN EARLY CHILDHOOD EDUCATION, BUSINESS ADMINISTRATION/ FINANCE OR COMMUNITY AFFAIRS AND LEGAL OR USE CONSULTANTS FOR THOSE AREAS IF NO MEMBERS QUALIFY. MCINTOSH ALSO STRIVES TO HAVE MEMBERS REPRESENTING ALL SEVEN OF THE COUNTIES THE ORGANIZATION SERVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DRAFT COPY OF THE FORM 990 IS REVIEWED BY THE COMPTROLLER AND GOVERNING BOARD CHAIR BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A CONFLICT OF INTEREST POLICY IS INCLUDED IN THE ORGANIZATION'S CODE OF CONDUCT. EMPLOYEES, BOARD MEMBERS AND POLICY COUNCIL MEMBERS ARE ASKED TO SIGN THE CODE OF CONDUCT ANNUALLY. POTENTIAL CONFLICTS OF INTEREST ARE EVALUATED FOR NEW BOARD MEMBERS BEFORE THEY ARE ACCEPTED. THE BOARD DISCUSSES ANY EMERGING CONFLICTS THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION CONDUCTS A WAGE COMPARABILITY STUDY EVERY 3 YEARS FOR EMPLOYEES WHOSE SALARIES ARE FUNDED BY FEDERAL SOURCES. AREA SURVEYS FOR SIMILAR ORGANIZATIONS ARE REVIEWED AS WELL AS DEPARMENT OF LABOR STATISTICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION CONDUCTS A WAGE COMPARABILITY STUDY EVERY 3 YEARS FOR EMPLOYEES WHOSE SALARIES ARE FUNDED BY FEDERAL SOURCES. AREA SURVEYS FOR SIMILAR ORGANIZATIONS ARE REVIEWED AS WELL AS DEPARMENT OF LABOR STATISTICS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH THE USE OF THE ORGANIZATION'S WEBSITE. A LINK ON THE HOME PAGE ALLOWS VISITORS TO VIEW THE ANNUAL REPORT. MINUTES OF GOVERNING BOARD MEETINGS AND CERTIFIED AUDIT REPORTS ARE AVAILABLE AT THE ADMINISTRATIVE OFFICE UPON REQUEST BY THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalAssetsBOYAmt02522846

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.15$2.69$4.46$9.66$9.95$0.29
2023Summary only. Only limited summary data is available for this year.$6.24$2.24$4.00$8.76$8.87$0.10
2022Summary only. Only limited summary data is available for this year.$3.93$1.64$2.30$9.33$8.68$0.66
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.76$1.39$2.37$8.80$7.98$0.81
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.95$1.40$1.55$8.81$8.52$0.29
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$1.34$1.26$7.01$6.94$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$1.34$1.19$6.45$6.40$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$1.38$1.15$6.48$6.49$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.50$1.34$1.16$6.36$6.36$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.52$1.21$1.31$6.22$6.07$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.66$0.50$1.16$5.90$5.86$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.36$1.13$6.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.52$1.00$6.42
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.51$1.15$6.75
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.50$1.17$5.45