Civic Intelligence

Project Adam Community Asst Ctr Inc

990 • Fiscal year 2020 • EIN 58-1466371

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

PO Box 2Winder, GA 30680-0000

(770) 867-8003

Siviq Scores

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

Liabilities / Assets

87th percentile

0.61x

Higher debt load relative to assets than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

73rd percentile

0.24x

Higher debt load relative to revenue than 73% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

28th percentile

-5.8%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

85th percentile

$92,741

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

87th percentile

72%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

38th percentile

-9.6%

Faster revenue growth than 38% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Up

$291,436

Up $121,898 (+72%) from 2019

Net Assets

Down

$112,304

Down $42,404 (-27%) from 2019

Liabilities

Up

$179,132

Up $164,302 (+1108%) from 2019

Revenue

Down

$736,959

Down $78,681 (-9.6%) from 2019

Expenses

Down

$779,363

Down $56,604 (-6.8%) from 2019

Net Income

Down

-$42,404

Down $22,077 (-109%) from 2019

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $82,448Liabilities 2011: $12,061Net Assets 2011: $70,3872011Assets 2012: $74,817Liabilities 2012: $14,982Net Assets 2012: $59,8352012Assets 2013: $219,343Liabilities 2013: $84,695Net Assets 2013: $134,6482013Assets 2014: $217,342Liabilities 2014: $67,911Net Assets 2014: $149,4312014Assets 2015: $229,592Liabilities 2015: $36,677Net Assets 2015: $192,9152015Assets 2016: $193,853Liabilities 2016: $21,642Net Assets 2016: $172,2112016Assets 2017: $180,291Liabilities 2017: $16,234Net Assets 2017: $164,0572017Assets 2018: $185,446Liabilities 2018: $10,411Net Assets 2018: $175,0352018Assets 2019: $169,538Liabilities 2019: $14,830Net Assets 2019: $154,7082019Assets 2020: $291,436Liabilities 2020: $179,132Net Assets 2020: $112,3042020Assets 2021: $332,202Liabilities 2021: $81,651Net Assets 2021: $250,5512021Assets 2022: $316,232Liabilities 2022: $183,399Net Assets 2022: $132,8332022Assets 2023: $238,276Liabilities 2023: $193,424Net Assets 2023: $44,8522023Assets 2024: $168,767Liabilities 2024: $163,072Net Assets 2024: $5,6952024

Highlighted filing

2020

Assets$291,436
Liabilities$179,132
Net Assets$112,304

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $568,119Expenses 2011: $595,406Net Income 2011: -$27,2872011Revenue 2012: $659,487Expenses 2012: $670,039Net Income 2012: -$10,5522012Revenue 2013: $753,474Expenses 2013: $678,661Net Income 2013: $74,8132013Revenue 2014: $753,233Expenses 2014: $738,450Net Income 2014: $14,7832014Revenue 2015: $765,924Expenses 2015: $742,525Net Income 2015: $23,3992015Revenue 2016: $703,503Expenses 2016: $724,207Net Income 2016: -$20,7042016Revenue 2017: $755,305Expenses 2017: $763,459Net Income 2017: -$8,1542017Revenue 2018: $812,202Expenses 2018: $801,224Net Income 2018: $10,9782018Revenue 2019: $815,640Expenses 2019: $835,967Net Income 2019: -$20,3272019Revenue 2020: $736,959Expenses 2020: $779,363Net Income 2020: -$42,4042020Revenue 2021: $859,973Expenses 2021: $820,034Net Income 2021: $39,9392021Revenue 2022: $834,487Expenses 2022: $952,205Net Income 2022: -$117,7182022Revenue 2023: $887,888Expenses 2023: $975,869Net Income 2023: -$87,9812023Revenue 2024: $915,180Expenses 2024: $954,337Net Income 2024: -$39,1572024

Highlighted filing

2020

Revenue$736,959
Expenses$779,363
Net Income-$42,404
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$736,959
Mission and Program Overview

Mission

Alcohol and drug abuse prevention and treatment

Alcohol and drug abuse treatment

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$149,314$155,262▲ $5,948
Cash and Non-Interest-Bearing Accounts$20,224$136,174▲ $115,950
Rtn Earn Endowment Incm Other Fnds$154,708$112,304▼ $42,404
Total Assets$169,538$291,436▲ $121,898
Liabilities
Unsecured Notes Loans Payable-$172,508-
Accounts Payable and Accrued Expenses$14,830$6,624▼ $8,206
Total Liabilities$14,830$179,132▲ $164,302
Net Assets / Fund Balance
Total Net Assets Fund Balance$154,708$112,304▼ $42,404
Total Liabilities and Net Assets / Fund Balance$169,538$291,436▲ $121,898

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$96,190$226,939-
Other Land Buildings-$43,974-
Land$20,000--
Equipment$39,072$141,264-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gina McdonaldExecutive OfficerFT$92,741$92,741
Michael McdonaldKey EmployeeFT$64,707$64,707
John StanfieldsKey EmployeeFT$59,700$59,700
Angela WheelerKey EmployeeFT$36,848$36,848

Board Members and Trustees

NameTitle
Jimmy TerrellChairman
Devin WoodDirector
Donnie PenningtonDirector
Dr C B SkeltonDirector
Larry EvansDirector
Ronnie MorrowDirector
Susan LitchfordDirector
Glenn ThompsonSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$52,187
Program Service Revenue
$684,772
Investment Income
$0
Other Revenue
$0
All Other Contributions
$52,187
Change in Net Assets
$-42,404

Audited Revenue Reconciliation

Revenue per Audited Statements
$736,959
Total Revenue per Audited Statements
$736,959
Total Revenue per Form 990
$736,959
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$394,943
Other Expenses$384,420
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$215,897$38,099-$253,996
Comp Disqual Persons$95,948$16,932-$112,880
All Other Expenses$100,888$1,776-$102,664
Occupancy$71,174$17,275-$88,449
Insurance$78,589$8,732-$87,321
Payroll Taxes$23,857$4,210-$28,067
Depreciation Depletion$15,310$2,702-$18,012
Office Expenses-$6,507-$6,507
Fees for Services Accounting-$4,980-$4,980
Other Expenses$1,823$203-$2,026
Conferences and Meetings-$1,826-$1,826
Total Functional Expenses$676,121$103,242$0$779,363

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$779,363
Total Expenses per Audited Statements$779,363
Total Expenses per Form 990$779,363
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
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

PART VI, SECTION A, LINE 8A

Quarterly meetings are held and documented. More often if needed

PART VI, SECTION A, LINE 8B

Quarterly meetings are held and documented, more often if needed

Part VI, Section B, Line 11

The executive director reviews form 990 with the preparer and the finance committee.

PART VI, SECTION B, LINE 12C

The organization is small enough that supervisory personnel are generally aware of all individuals and companies that conduct business with the origanization. New hires are instruted to confirm they are not aware of the existance of any conflicts of interest.

Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are on file in the office and available to the public with reasonable request.

Filing and Contact Details

Filer

Filer Name
Project Adam Community Asst Ctr Inc
EIN
58-1466371
Phone
7708678003
Address
PO BOX 2, WINDER, GA 30680-0000
Doing Business As
Project Adam

Signing Officer

Name
Lori G Mcdonald
Title
Executive Director
Phone
7708678003
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lori G Mcdonald
Formed
1980
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
8
Employees
18
Volunteers
14

Preparer

Firm
Hawkins and Mcnair Cpas
Address
224 EAST BROAD STREET, WINDER, GA 30680
Preparer
Jerry W Hawkins
Phone
7708679426
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4D

Anger management, outpatient, work release, defensive driving

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IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt023340
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt051891
IRS990/ProgSrvcAccomActy3Grp/Desc0RISK REDUCTION
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt01140
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01300
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0106330
IRS990/PYExcessBenefitTransInd0false
IRS990/PYOtherExpensesAmt0437505
IRS990/PYProgramServiceRevenueAmt0709310
IRS990/PYRevenuesLessExpensesAmt0-20327
IRS990/PYSalariesCompEmpBnftPaidAmt0398462
IRS990/PYTotalExpensesAmt0835967
IRS990/PYTotalRevenueAmt0815640
IRS990/QuidProQuoContributionsInd0false
IRS990/QuidProQuoContriDisclInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-42404
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0505577
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0154708
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0112304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0736959
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0815640
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0812202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0755305
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0703503
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03823609
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt03823609
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0736959
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0815640
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0812202
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0755305
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0703503
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03823609
IRS990ScheduleA/TotalSupportAmt03823609
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt096190
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0226939
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0323129
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt039072
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0141264
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0180336
IRS990ScheduleD/ExpensesSubtotalAmt0779363
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt020000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt020000
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt043974
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt043974
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueSubtotalAmt0736959
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155262
IRS990ScheduleD/TotalExpensesPerForm990Amt0779363
IRS990ScheduleD/TotalRevenuePerForm990Amt0736959
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0736959
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0779363
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0QUARTERLY MEETINGS ARE HELD AND DOCUMENTED. MORE OFTEN IF NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1QUARTERLY MEETINGS ARE HELD AND DOCUMENTED, MORE OFTEN IF NEEDED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR REVIEWS FORM 990 WITH THE PREPARER AND THE FINANCE COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION IS SMALL ENOUGH THAT SUPERVISORY PERSONNEL ARE GENERALLY AWARE OF ALL INDIVIDUALS AND COMPANIES THAT CONDUCT BUSINESS WITH THE ORIGANIZATION. NEW HIRES ARE INSTRUTED TO CONFIRM THEY ARE NOT AWARE OF THE EXISTANCE OF ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ON FILE IN THE OFFICE AND AVAILABLE TO THE PUBLIC WITH REASONABLE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANGER MANAGEMENT, OUTPATIENT, WORK RELEASE, DEFENSIVE DRIVING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VI, SECTION A, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VI, SECTION A, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VI, SECTION B, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART III, LINE 4d
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0GA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0169538
IRS990/TotalAssetsEOYAmt0291436
IRS990/TotalAssetsGrp/BOYAmt0169538
IRS990/TotalAssetsGrp/EOYAmt0291436
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt052187
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0103242
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0676121
IRS990/TotalFunctionalExpensesGrp/TotalAmt0779363
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt014830
IRS990/TotalLiabilitiesEOYAmt0179132
IRS990/TotalLiabilitiesGrp/BOYAmt014830
IRS990/TotalLiabilitiesGrp/EOYAmt0179132
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0154708
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0112304
IRS990/TotalOtherProgSrvcExpenseAmt0108079
IRS990/TotalOtherProgSrvcRevenueAmt0126004
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0126004
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0126004
IRS990/TotalProgramServiceExpensesAmt0676121

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.69$1.63$0.06$9.15$9.54$0.39
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.38$1.93$0.45$8.88$9.76$0.88
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.16$1.83$1.33$8.34$9.52$1.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.32$0.82$2.51$8.60$8.20$0.40
2020Detailed filing. Detailed filing data is available for this year.$2.91$1.79$1.12$7.37$7.79$0.42
2019Summary only. Only limited summary data is available for this year.$1.70$0.15$1.55$8.16$8.36$0.20
2018Summary only. Only limited summary data is available for this year.$1.85$0.10$1.75$8.12$8.01$0.11
2017Summary only. Only limited summary data is available for this year.$1.80$0.16$1.64$7.55$7.63$0.08
2016Summary only. Only limited summary data is available for this year.$1.94$0.22$1.72$7.04$7.24$0.21
2015Summary only. Only limited summary data is available for this year.$2.30$0.37$1.93$7.66$7.43$0.23
2014Summary only. Only limited summary data is available for this year.$2.17$0.68$1.49$7.53$7.38$0.15
2013Summary only. Only limited summary data is available for this year.$2.19$0.85$1.35$7.53$6.79$0.75
2012Summary only. Only limited summary data is available for this year.$0.75$0.15$0.60$6.59$6.70$0.11
2011Summary only. Only limited summary data is available for this year.$0.82$0.12$0.70$5.68$5.95$0.27