Civic Intelligence

Mcintosh Trail E C D C

990 • Fiscal year 2024 • EIN 58-1466314

Apr 01, 2023 to Mar 31, 2024 • Filed on Feb 18, 2025

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

81st percentile

0.53x

Higher debt load relative to assets than 81% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.38x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

28th percentile

-3.9%

Higher net margin than 28% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$161,847

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

10%

Faster revenue growth than 54% of similar nonprofits.

2024 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,928,626

Up $690,776 (+11%) from 2023

Net Assets

Down

$3,262,833

Down $737,958 (-18%) from 2023

Liabilities

Up

$3,665,793

Up $1,428,734 (+64%) from 2023

Revenue

Up

$9,650,362

Up $886,029 (+10%) from 2023

Expenses

Up

$10,023,858

Up $1,156,039 (+13%) from 2023

Net Income

Down

-$373,496

Down $270,010 (-261%) from 2023

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 2024: $6,928,626Liabilities 2024: $3,665,793Net Assets 2024: $3,262,8332024Assets 2025: $7,154,126Liabilities 2025: $2,692,636Net Assets 2025: $4,461,4902025

Highlighted filing

2024

Assets$6,928,626
Liabilities$3,665,793
Net Assets$3,262,833

Operations Trend

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

$15M$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 2024: $9,650,362Expenses 2024: $10,023,858Net Income 2024: -$373,4962024Revenue 2025: $9,659,865Expenses 2025: $9,947,203Net Income 2025: -$287,3382025

Highlighted filing

2024

Revenue$9,650,362
Expenses$10,023,858
Net Income-$373,496
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 18, 2025
Return Version
2023v6.0
Gross Receipts
$9,650,362
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$5,202,147$5,822,968▲ $620,821
Pledges and Grants Receivable$496,788$563,729▲ $66,941
Savings and Temporary Cash Investments$260,476$325,230▲ $64,754
Cash and Non-Interest-Bearing Accounts$271,402$209,948▼ $61,454
Prepaid Expenses and Deferred Charges$3,875$3,589▼ $286
Total Assets$6,237,850$6,928,626▲ $690,776
Other Assets Total$3,162$3,162→ $0
Liabilities
Other Liabilities$1,083,124$1,649,265▲ $566,141
Accounts Payable and Accrued Expenses$521,396$965,044▲ $443,648
Mortgage Notes Payable Secured by Investment Property$570,737$530,276▼ $40,461
Deferred Revenue$61,802$521,208▲ $459,406
Total Liabilities$2,237,059$3,665,793▲ $1,428,734
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,962,139$3,224,181▼ $737,958
Net Assets With Donor Restrictions$38,652$38,652→ $0
Total Net Assets Fund Balance$4,000,791$3,262,833▼ $737,958
Total Liabilities and Net Assets / Fund Balance$6,237,850$6,928,626▲ $690,776

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,739,835$3,729,506$8,469,341
Equipment$569,750$762,181$1,331,931
Other Land Buildings$248,383$102,317$350,700
Land$265,000-$265,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elaine BrownExecutive DiFT$159,747$2,100$161,847
Elaine BrownExecutive Director-$159,747$2,100$161,847
Tajuannya Tripp McbrideHs DirectorFT$127,570$600$128,170
Teresa BurkesComptrollerFT$109,698$2,400$112,098

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$9,639,356
Program Service Revenue
$0
Investment Income
$101
Other Revenue
$10,905
Change in Net Assets
$-373,496
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$6,641,967
Other Expenses$3,381,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$4,885,813$203,576-$5,089,389
Occupancy$1,166,303$64,315-$1,230,618
Other Employee Benefits$657,757$65,053-$722,810
Payroll Taxes$380,032$37,586-$417,618
Depreciation Depletion$391,716--$391,716
Current Officers, Directors, Trustees, and Key Employees-$388,928-$388,928
Office Expenses$271,962$44,148-$316,110
Insurance-$178,484-$178,484
Fees for Services Accounting-$88,168-$88,168
Conferences and Meetings$58,239$24,960-$83,199
Travel$81,347$1,660-$83,007
Information Technology$54,682$23,435-$78,117
Interest$41,029--$41,029
Fees for Services Other$15,021$18,358-$33,379
Pension Plan Contributions$21,132$2,090-$23,222
Other Expenses$226$2,032-$2,258
Fees for Services Legal-$1,200-$1,200
Total Functional Expenses$8,879,865$1,143,993$0$10,023,858
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,905
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Leases Payable$1,649,265
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Page 6, Part VI, Line 7A

Membership 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 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. The organization's form 990 is made available to the public at guidestar.org.

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
2025-02-18

Organization Details

Principal Officer
Dr William Nesbit
Formed
1981
Legal Domicile
Ga
Voting Board Members
11
Independent Board Members
11
Employees
219
Volunteers
375

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

334 families received information on child abuse and neglect services 210 families received information on health education 196 families received information on parenting education 4 families received information on substance abuse prevention head start programs: butts, henry, lamar, newton, pike, spalding, and upson counties 294 children from 334 families were served representing the following demographics: 24 homeless families 36 children received individualized education programs 34 children diagnosed with developmental delays 233 children had dental exams; 3 children received dental referrals 68 families received crisis intervention early head start: butts, henry, lamar, newton, pike, spalding, and upson counties/expansion: butts, spalding, upson 176 children from 196 families were served representing the following demographics: 17 pregnant women received pre-natal care 158 families were 100% below poverty line; 3 were on public assistance 17 homeless families 20 children referred for mental health evaluation (ifsp) 23 families received information on crisis intervention 119 families received information on child abuse and neglect services 112 families received information on parenting education.

Form 990, Part XI, Line 9

To correct for adjustments made as a result of the fye 2022 audit, primarily related adjustments to record capital leases and lease liabilities. The 990 was filed prior to the audit being completed.

Form 990, Page 12, Part XII, Line 3B

The organization is in the process of undergoing an audit for the year ended march 31, 2023 and will also undergo an audit for the year ended march 31, 2024. However, the audits are not yet completed. As such, the form 990 is being prepared with information available at this time. The form 990s will be amended once the audits are completed.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE CHAIRPE
IRS990/Form990PartVIISectionAGrp/TitleTxt6LEGAL CONSUL
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IRS990/PrincipalOfficerNm0DR WILLIAM NESBIT
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IRS990/ProgSrvcAccomActy2Grp/Desc0THE PRE-K PROGRAM PROVIDED COMPREHENSIVE CHILD DEVELOPMENT SERVICES FOR 44 CHILDREN 12 TYPES OF PARENT ACTIVITIES (STORY BOOK DAY, FATHERHOOD INITIATIVES, COMMUNITY HELPERS, ETC.)
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0101
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0762181
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ELAINE BROWN
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0334 FAMILIES RECEIVED INFORMATION ON CHILD ABUSE AND NEGLECT SERVICES 210 FAMILIES RECEIVED INFORMATION ON HEALTH EDUCATION 196 FAMILIES RECEIVED INFORMATION ON PARENTING EDUCATION 4 FAMILIES RECEIVED INFORMATION ON SUBSTANCE ABUSE PREVENTION HEAD START PROGRAMS: BUTTS, HENRY, LAMAR, NEWTON, PIKE, SPALDING, AND UPSON COUNTIES 294 CHILDREN FROM 334 FAMILIES WERE SERVED REPRESENTING THE FOLLOWING DEMOGRAPHICS: 24 HOMELESS FAMILIES 36 CHILDREN RECEIVED INDIVIDUALIZED EDUCATION PROGRAMS 34 CHILDREN DIAGNOSED WITH DEVELOPMENTAL DELAYS 233 CHILDREN HAD DENTAL EXAMS; 3 CHILDREN RECEIVED DENTAL REFERRALS 68 FAMILIES RECEIVED CRISIS INTERVENTION EARLY HEAD START: BUTTS, HENRY, LAMAR, NEWTON, PIKE, SPALDING, AND UPSON COUNTIES/EXPANSION: BUTTS, SPALDING, UPSON 176 CHILDREN FROM 196 FAMILIES WERE SERVED REPRESENTING THE FOLLOWING DEMOGRAPHICS: 17 PREGNANT WOMEN RECEIVED PRE-NATAL CARE 158 FAMILIES WERE 100% BELOW POVERTY LINE; 3 WERE ON PUBLIC ASSISTANCE 17 HOMELESS FAMILIES 20 CHILDREN REFERRED FOR MENTAL HEALTH EVALUATION (IFSP) 23 FAMILIES RECEIVED INFORMATION ON CRISIS INTERVENTION 119 FAMILIES RECEIVED INFORMATION ON CHILD ABUSE AND NEGLECT SERVICES 112 FAMILIES RECEIVED INFORMATION ON PARENTING EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP 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 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. THE ORGANIZATION'S FORM 990 IS MADE AVAILABLE TO THE PUBLIC AT GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TO CORRECT FOR ADJUSTMENTS MADE AS A RESULT OF THE FYE 2022 AUDIT, PRIMARILY RELATED ADJUSTMENTS TO RECORD CAPITAL LEASES AND LEASE LIABILITIES. THE 990 WAS FILED PRIOR TO THE AUDIT BEING COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION IS IN THE PROCESS OF UNDERGOING AN AUDIT FOR THE YEAR ENDED MARCH 31, 2023 AND WILL ALSO UNDERGO AN AUDIT FOR THE YEAR ENDED MARCH 31, 2024. HOWEVER, THE AUDITS ARE NOT YET COMPLETED. AS SUCH, THE FORM 990 IS BEING PREPARED WITH INFORMATION AVAILABLE AT THIS TIME. THE FORM 990S WILL BE AMENDED ONCE THE AUDITS ARE COMPLETED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A

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
2024Detailed filing. Detailed filing data is available for this year.$6.93$3.67$3.26$9.65$10.0$0.37
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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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