Civic Intelligence

Constitutional Officers Association

990 • Fiscal year 2018 • EIN 58-1554839

Jan 01, 2018 to Dec 31, 2018 • Filed on May 07, 2019

Organization ProfileCOAG.INFO
PO Box 153Hull, GA 30646

(706) 338-4659

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

66th percentile

0.03x

Higher debt load relative to revenue than 66% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Net Margin

3rd percentile

-96%

Higher net margin than 3% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)6 • <$500k nonprofits • Source year 2018

Asset Growth

6th percentile

-48%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

46th percentile

-0.7%

Faster revenue growth than 46% of similar nonprofits.

2018 filings • 501(c)6 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Down

$245,799

Down $229,913 (-48%) from 2017

Net Assets

Down

$239,656

Down $224,830 (-48%) from 2017

Liabilities

Down

$6,143

Down $5,083 (-45%) from 2017

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin3rd percentile

Revenue

Down

$235,227

Down $1,625 (-0.7%) from 2017

Expenses

Up

$460,057

Up $134,520 (+41%) from 2017

Net Income

Down

-$224,830

Down $136,145 (-154%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$800K$600K$400K$200K$0Assets 2011: $549,359Liabilities 2011: $0Net Assets 2011: $549,3592011Assets 2012: $580,298Liabilities 2012: $550Net Assets 2012: $579,7482012Assets 2013: $600,683Liabilities 2013: $300Net Assets 2013: $600,3832013Assets 2014: $612,132Liabilities 2014: $310Net Assets 2014: $611,8222014Assets 2015: $600,459Liabilities 2015: $550Net Assets 2015: $599,9092015Assets 2016: $557,508Liabilities 2016: $4,337Net Assets 2016: $553,1712016Assets 2017: $475,712Liabilities 2017: $11,226Net Assets 2017: $464,4862017Assets 2018: $245,799Liabilities 2018: $6,143Net Assets 2018: $239,6562018Assets 2019: $71,531Net Assets 2019: $71,5312019Assets 2020: $7,241Liabilities 2020: $0Net Assets 2020: $7,2412020Assets 2021: $85,861Liabilities 2021: $0Net Assets 2021: $85,8612021Assets 2022: $120,369Liabilities 2022: $3,250Net Assets 2022: $117,1192022Assets 2023: $259,579Liabilities 2023: $3,250Net Assets 2023: $256,3292023Assets 2024: $273,062Liabilities 2024: $2,150Net Assets 2024: $270,9122024

Highlighted filing

2018

Assets$245,799
Liabilities$6,143
Net Assets$239,656
Open 2018 Filing

Operations Trend

Revenue Growth46th percentile

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $202,181Expenses 2011: $171,335Net Income 2011: $30,8462011Revenue 2012: $191,714Expenses 2012: $161,325Net Income 2012: $30,3892012Revenue 2013: $202,498Expenses 2013: $181,863Net Income 2013: $20,6352013Revenue 2014: $209,412Expenses 2014: $197,973Net Income 2014: $11,4392014Revenue 2015: $206,881Expenses 2015: $218,794Net Income 2015: -$11,9132015Revenue 2016: $206,781Expenses 2016: $248,804Net Income 2016: -$42,0232016Revenue 2017: $236,852Expenses 2017: $325,537Net Income 2017: -$88,6852017Revenue 2018: $235,227Expenses 2018: $460,057Net Income 2018: -$224,8302018Revenue 2019: $199,883Expenses 2019: $368,008Net Income 2019: -$168,1252019Revenue 2020: $271,341Expenses 2020: $335,631Net Income 2020: -$64,2902020Revenue 2021: $331,681Expenses 2021: $253,061Net Income 2021: $78,6202021Revenue 2022: $391,114Expenses 2022: $359,856Net Income 2022: $31,2582022Revenue 2023: $504,250Expenses 2023: $365,040Net Income 2023: $139,2102023Revenue 2024: $354,481Expenses 2024: $339,898Net Income 2024: $14,5832024

Highlighted filing

2018

Revenue$235,227
Expenses$460,057
Net Income-$224,830
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 7, 2019
Return Version
2018v3.1
Gross Receipts
$235,227
Mission and Program Overview

Mission

The organization's mission is to promote professional and ethical standards through collaboration and to serve as a resource for common issues and goals. We will communicate, with a unified voice, those issues and goals on behalf of our members.

To promote professional and ethical standards through collaboration and to serve as a resource for common issues and goals. With a unified voice, we will communicate those issues and goals on behalf of our members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$466,457$242,459▼ $223,998
Prepaid Expenses and Deferred Charges$9,255--
Accounts Receivable-$2,700-
Land, Buildings, and Equipment, Net-$640-
Total Assets$475,712$245,799▼ $229,913
Liabilities
Deferred Revenue$6,500--
Accounts Payable and Accrued Expenses$4,726$6,143▲ $1,417
Total Liabilities$11,226$6,143▼ $5,083
Net Assets / Fund Balance
Unrestricted Net Assets$464,486$239,656▼ $224,830
Total Net Assets Fund Balance$464,486$239,656▼ $224,830
Total Liabilities and Net Assets / Fund Balance$475,712$245,799▼ $229,913

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$640$99$739
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Tim HarperPresident
Tammy BrownPresident-el
Betty CasonDirector
Beverly LoganDirector
Bill C Massee JrDirector
Carolyn WilliamsDirector
Dana ChastainDirector
Danny PowersDirector
Darin MccoyDirector
Eddie Hulsey JrDirector
Helen HarperDirector
J Mike GreeneDirector
Kevin PayneDirector
Linda D HaysDirector
Mary Jo BuxtonDirector
Mike JolleyDirector
Mike YeagerDirector
Sarah HarrisDirector
Stacy NicholsonDirector
Steve WilsonDirector
Thomas H SmithDirector
Tommy FerrellDirector
Sylvia HollumsImm Past Pre
Cindy CannonSecretary/tr
Josh HiltonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$103,805
Program Service Revenue
$131,040
Investment Income
$382
Other Revenue
$0
All Other Contributions
$3,078
Change in Net Assets
$-224,830
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,851
Salaries, Compensation, and Employee Benefits$56,206
Grants and Similar Amounts Paid$3,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings---$351,464
Other Salaries and Wages---$56,206
Information Technology---$6,829
Office Expenses---$5,989
Fees for Services Legal---$5,638
Travel---$4,257
Fees for Services Accounting---$3,700
Grants to Domestic Individuals---$3,000
Insurance---$2,334
Depreciation Depletion---$99
Other Expenses---$29
Total Functional Expenses$0$0$0$460,057
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
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members consist of tax commissioners, sheriffs, probate judges, and clerks of court within the state of georgia.”

Form 990, Page 6, Part VI, Line 7A

“The members elect the executive committee at the annual business meeting. Additional members of the board are past-presidents, who were elected in prior years, who are automatically on the board, until they leave elected office per the by-laws. Per the by-laws, the presidents of each of the four groups that the members come from are also members of the board. Those four members change each year.”

Form 990, Page 6, Part VI, Line 7B

“Members approve actions of the board at the annual meeting.”

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

“The organization's board of directors reviews the form 990 prior to filing. Board members meet to discuss and approve the form before filing.”

Form 990, Page 6, Part VI, Line 19

“Public inspection copies are available upon request.”

Filing and Contact Details

Filer

Filer Name
Constitutional Officers Association
EIN
58-1554839
Phone
7063384659
Address
PO BOX 153, HULL, GA 30646

Signing Officer

Name
Melissa B Tolbert
Title
Executive Director
Phone
7063384659
Signed
2019-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa B Tolbert
Formed
1999
Legal Domicile
Ga
Voting Board Members
21
Independent Board Members
21
Employees
0

Preparer

Firm
Whaley Hammonds Tomasello Pc
Address
115 WESTRIDGE IND BLVD SUITE 200, MCDONOUGH, GA 30253
Preparer
Ashley S Potter
Phone
7709141040
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The organization's mission is to promote professional and ethical standards through collaboration and to serve as a resource for common issues and goals. We will communicate, with a unified voice, those issues and goals on behalf of our members.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-EL
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt4IMM PAST PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCHOLARSHIPS ARE AWARDED TO PERSONS INTENDING TO PURSUE A DEGREE RELATED TO GOVERNMENT/LAW ENFORCEMENT AT A SCHOOL OF ACCREDITED HIGHER EDUCATION IN THE STATE OF GEORGIA. THE RECIPIENTS ARE DETERMINED PRIMARLY BASED UPON THE CONTENT OF ESSAYS SUBMITTED BY THE APPLICANTS, BY THE SCHOLARSHIP COMMITTEE.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S MISSION IS TO PROMOTE PROFESSIONAL AND ETHICAL STANDARDS THROUGH COLLABORATION AND TO SERVE AS A RESOURCE FOR COMMON ISSUES AND GOALS. WE WILL COMMUNICATE, WITH A UNIFIED VOICE, THOSE ISSUES AND GOALS ON BEHALF OF OUR MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS CONSIST OF TAX COMMISSIONERS, SHERIFFS, PROBATE JUDGES, AND CLERKS OF COURT WITHIN THE STATE OF GEORGIA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS ELECT THE EXECUTIVE COMMITTEE AT THE ANNUAL BUSINESS MEETING. ADDITIONAL MEMBERS OF THE BOARD ARE PAST-PRESIDENTS, WHO WERE ELECTED IN PRIOR YEARS, WHO ARE AUTOMATICALLY ON THE BOARD, UNTIL THEY LEAVE ELECTED OFFICE PER THE BY-LAWS. PER THE BY-LAWS, THE PRESIDENTS OF EACH OF THE FOUR GROUPS THAT THE MEMBERS COME FROM ARE ALSO MEMBERS OF THE BOARD. THOSE FOUR MEMBERS CHANGE EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS APPROVE ACTIONS OF THE BOARD AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING. BOARD MEMBERS MEET TO DISCUSS AND APPROVE THE FORM BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PUBLIC INSPECTION COPIES ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$245,799
Liabilities
$6,143
Net assets
$239,656
Revenue
$235,227
Expenses
$460,057
Net income
-$224,830
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.02$2.71$3.54$3.40$0.15
2023Summary only. Only limited summary data is available for this year.$2.60$0.03$2.56$5.04$3.65$1.39
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.03$1.17$3.91$3.60$0.31
2021Summary only. Only limited summary data is available for this year.$0.86$0.00$0.86$3.32$2.53$0.79
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$2.71$3.36$0.64
2019Detailed filing. Detailed filing data is available for this year.$0.72$0.72$2.00$3.68$1.68
2018Detailed filing. Detailed filing data is available for this year.$2.46$0.06$2.40$2.35$4.60$2.25
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$0.11$4.64$2.37$3.26$0.89
2016Summary only. Only limited summary data is available for this year.$5.58$0.04$5.53$2.07$2.49$0.42
2015Summary only. Only limited summary data is available for this year.$6.00$0.01$6.00$2.07$2.19$0.12
2014Summary only. Only limited summary data is available for this year.$6.12$0.00$6.12$2.09$1.98$0.11
2013Summary only. Only limited summary data is available for this year.$6.01$0.00$6.00$2.02$1.82$0.21
2012Summary only. Only limited summary data is available for this year.$5.80$0.01$5.80$1.92$1.61$0.30
2011Summary only. Only limited summary data is available for this year.$5.49$0.00$5.49$2.02$1.71$0.31