Civic Intelligence

Sisu of Georgia Inc

EIN 58-1622732 • 501(c)3 • Gainesville, GA

Profile

To serve children with disabilities and their typical peers through state-of-the-art educational, therapeutic, nursing and family support services in an integrated environment.

2360 Murphy BlvdGainesville, GA 30504

www.challengedchild.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.31x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.14x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

24th percentile

-8.0%

Higher net margin than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

10th percentile

-20%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-12%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,389,511

Down $402,018 (-22%) from 2023

Liabilities

Down

$426,745

Down $28,489 (-6.3%) from 2023

Net Assets

Down

$962,766

Down $373,529 (-28%) from 2023

Revenue

Down

$2,780,443

Down $188,539 (-6.4%) from 2023

Expenses

Down

$3,040,400

Down $229,616 (-7.0%) from 2023

Net Income

Up

-$259,957

Up $41,077 (+14%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2011: $2,986,449Liabilities 2011: $175,428Net Assets 2011: $2,811,0212011Assets 2012: $2,969,423Liabilities 2012: $103,763Net Assets 2012: $2,865,6602012Assets 2014: $2,514,355Liabilities 2014: $218,798Net Assets 2014: $2,295,5572014Assets 2015: $2,121,644Liabilities 2015: $227,777Net Assets 2015: $1,893,8672015Assets 2017: $2,011,643Liabilities 2017: $182,428Net Assets 2017: $1,829,2152017Assets 2019: $1,826,517Liabilities 2019: $306,344Net Assets 2019: $1,520,1732019Assets 2020: $1,914,236Liabilities 2020: $552,300Net Assets 2020: $1,361,9362020Assets 2022: $1,957,926Liabilities 2022: $320,597Net Assets 2022: $1,637,3292022Assets 2023: $1,791,529Liabilities 2023: $455,234Net Assets 2023: $1,336,2952023Assets 2024: $1,389,511Liabilities 2024: $426,745Net Assets 2024: $962,7662024

Highlighted filing

2024

Assets$1,389,511
Liabilities$426,745
Net Assets$962,766

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $1,934,1012011Expenses 2012: $2,115,1492012Revenue 2014: $1,921,569Expenses 2014: $2,269,540Net Income 2014: -$347,9712014Revenue 2015: $1,683,696Expenses 2015: $2,087,300Net Income 2015: -$403,6042015Revenue 2017: $1,974,789Expenses 2017: $1,977,395Net Income 2017: -$2,6062017Revenue 2019: $2,406,273Expenses 2019: $2,384,298Net Income 2019: $21,9752019Revenue 2020: $2,513,882Expenses 2020: $2,672,119Net Income 2020: -$158,2372020Revenue 2022: $3,080,762Expenses 2022: $2,859,035Net Income 2022: $221,7272022Revenue 2023: $2,968,982Expenses 2023: $3,270,016Net Income 2023: -$301,0342023Revenue 2024: $2,780,443Expenses 2024: $3,040,400Net Income 2024: -$259,9572024

Highlighted filing

2024

Revenue$2,780,443
Expenses$3,040,400
Net Income-$259,957

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 13, 2025
Return Version
2023v6.0
Gross Receipts
$2,835,144
Mission and Program Overview

Mission

To serve children with disabilities and their typical peers through state-of-the art educational, therapeutic, nursing and family support services in an integrated environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,072,923$1,003,040▼ $69,883
Accounts Receivable$306,561$287,957▼ $18,604
Investments Other Securities$206,810$45,364▼ $161,446
Pledges and Grants Receivable$44,175$39,667▼ $4,508
Prepaid Expenses and Deferred Charges$13,856--
Cash and Non-Interest-Bearing Accounts$14,945$13,483▼ $1,462
Total Assets$1,659,270$1,389,511▼ $269,759
Liabilities
Mortgage Notes Payable Secured by Investment Property$340,128$317,861▼ $22,267
Accounts Payable and Accrued Expenses$92,319$108,884▲ $16,565
Deferred Revenue$4,100--
Total Liabilities$436,547$426,745▼ $9,802
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$872,805$877,735▲ $4,930
Net Assets With Donor Restrictions$349,918$85,031▼ $264,887
Total Net Assets Fund Balance$1,222,723$962,766▼ $259,957
Total Liabilities and Net Assets / Fund Balance$1,659,270$1,389,511▼ $269,759

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$689,483$1,366,916-
Land$211,552--
Equipment$102,005$616,228-
Other Securities$45,364--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$250,062-▲ $14,107$214,500$45,364
2023$273,264-▲ $1,630$22,000$250,062
2022$304,119-▼ $27,472-$273,264
2021$244,030-▲ $62,959-$304,119
2020$261,361$20,000▲ $27,669$65,000$241,206
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Blythe HammonsExecutive DirectorFT$104,383$104,383

Board Members and Trustees

NameTitle
Jennifer GottsmanCo-chair
Kelly LathemCo-chair
Adriana CollinsBoard Member
Allan MyersBoard Member
Angela SheppardBoard Member
Anna MooreBoard Member
Clint MasseyBoard Member
Diana DunckelBoard Member
Gail SchneiderBoard Member
Haley WilsonBoard Member
Henry IrvinBoard Member
Jason BurrussBoard Member
Jenny FloydBoard Member
Kelly M LeeBoard Member
Kristy DaviesBoard Member
Loren MillerBoard Member
Magen RideoutBoard Member
Michael GeorgeBoard Member
Randy OwensBoard Member
Shelly EcholsBoard Member
Staci VintonBoard Member
Mary GrimsleySecretary
Will MerrittTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$872,874
Program Service Revenue
$1,776,696
Investment Income
$1,251
Other Revenue
$129,622
All Other Contributions
$524,501
Change in Net Assets
$-259,957

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,778,970
Revenue Not Reported on Financial Statements
$1,473
Total Revenue per Audited Statements
$2,778,970
Total Revenue per Form 990
$2,780,443
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,547,321
Other Expenses$493,079
Total Fundraising Expense$172,232
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,007,631$89,228$133,842$2,230,701
Payroll Taxes$146,556$9,992$9,992$166,540
Other Employee Benefits$141,074$4,503$4,503$150,080
Depreciation Depletion$88,451$2,793$1,862$93,106
Other Expenses$88,290$2,405$801$91,496
Occupancy$44,881$3,755$2,962$51,598
Insurance$41,722$3,209$917$45,848
Fees for Services Accounting$27,431$9,406$324$37,161
Conferences and Meetings$26,223$2,590$3,561$32,374
Interest$12,023$12,023-$24,046
All Other Expenses$10,926$1,986$10,558$23,470
Information Technology$9,987$1,340$853$12,180
Travel$3,824$450$225$4,499
Office Expenses$1,330$554$332$2,216
Total Functional Expenses$2,722,991$145,177$172,232$3,040,400

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,040,400
Expenses per Audited Statements$3,038,927
Total Expenses per Audited Statements$3,038,927
Expenses Not Reported on Financial Statements$1,473
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$167,014
Fundraising Direct Expenses$54,701
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Rock the Spr$76,939$76,939$31,313$45,626
Seasons of S$65,750$65,750$9,190$56,560
Total Events$167,014$167,014$54,701$112,313
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
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

Officer directors etc family relationship Part VI line 2

Two board members are employed by the same pediatric physicians practice.

Form 990 governing body review Part VI line 11

Draft copy of the form 990 and all supplemental schedules are forwarded to members of the governing body either:1) electronically or 2) hand delivery at board meeting for review and comments prior to filing.

Conflict of interest policy compliance Part VI line 12C

A copy of the conflict of interest policy is given to all board members, staff members, volunteers or other key stakeholders upon commencement of such persons relationship with the organization. Each party shall sign and date the policy at the beginning of his/her term of service or employment and each year thereafter. However, failure to sign does not nullify the policy. The policy and disclosure form must be filed annually by all specified parties. Periodic reviews by the board shall include, at a minimum, that the purchase or acquisition of goods or services to the organization conform with policies, are properly recorded, reflect reasonable payments for goods and services, further the organizations charitable purpose and do not result in impermissable private benefit.

CEO executive director top management comp Part VI line 15A

The sisu executive director seach committe, appointed by the executivecommittee, determines salary compensation for the executive directorposition based on several considerations: 1) the selected candidatesprofessional experiernce as a non-profit administrator, 2) the educationalcredentials of the selected candidate, 3) consideration of comparablesalaries of non-profit administrators in the area, and 4) budgetarypossibilities and constraints relatve to the executive directors salary.additional benefits (insurance, retirement, etc.) the executive committeand selection committee feel it is in the agencys best interest tocontinie to offer a benefit package which is similar to other non-profitagencies of our size and scope.

Other officer or key employee compensation Part VI line 15B

The sisu executive director search committee, appointed by the executive committee, determines salary compensation for the executive director position based on several considerations: 1) the selceted candidates professional experience as a non-profit administrator, 2) the educational credentials of the selected candidate, 3) consideration of comparable salaries of non-profit administrators in the area, and 4) budgetary possibilities and constraints relative the executive directors salary. Additional benefits (insurance, retirement, etc.) the executive committee and selection committee feel it is in the agencys best interest to continue to offer a benefit package which is similar to other non-profit agencies of our size and scope.

Governing documents etc available to public Part VI line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Sisu of Georgia Inc
EIN
58-1622732
Address
2360 MURPHY BLVD, GAINESVILLE, GA 30504

Signing Officer

Name
Blythe Hammons
Title
Executive Direc
Phone
7705358372
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1985
Legal Domicile
Ga
Voting Board Members
23
Independent Board Members
23
Employees
108
Volunteers
21

Preparer

Firm
Bull and Bull Cpas Pc
Address
PO BOX 697, GAINESVILLE, GA 30501
Preparer
Gary L Bull
Phone
7705360209
Supplemental Narrative

Additional Explanations

Part III response or note to any other line in Part III

Form 990 part iii, line 4a, program service accomplishments:with teaching staff. Students benefit from skilled nursing staff as well as family support services from a licensed social worker. For families who do not wish to participate in a center based classroom program, ccaf also offers outpatient speech, occupational and physical therapy services. Sisu helps infants and young children of all ability levels and their families successfully adapt and grow into a richer, more fruitful home, school and community life.

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IRS990/Desc0EARLY INTERVENTION INTEGRATED LEARNING AND THERAPY: SISU OFFERS A TAILORED AND INTEGRATED EXPERIENCE WHERE CHILDREN WITH A VARIETY OF DEVELOPMENTAL DELAYS AND DISABILITIES LEARN AND GROW IN A FULL INCLUSION PROGRAM WITH CHILDREN WHO HAVE TYPICAL DEVELOPMENT. SISU BEGINS SERVING CHILDREN AS YOUNG AS SIX WEEKS OF AGE UP TO SIX YEARS WITH A STAFF TO STUDENT RATIO THAT AVERAGES ONE-TO-FOUR, INDIVIDUALIZED PROGRAMS OCCUR FOR ALL STUDENTS ENROLLED. OUR WHOLE PERSON PROGRAM UTILIZES THE COORDINATED EFFORTS OF A PROFESSIONAL TEAM WITH DIVERSE QUALIFICATIONS AND EXPERIENCE. IN OUR CLASSROOM PROGRAM, CHILDREN RECEIVE EARLY EDUCATION INTERVENTION WITH DIFFERENTIATED TEACHING. ADDITIONALLY, SPEECH, OCCUPATIONAL AND PHYSICAL THERAPY SERVICES ARE OFFERED IN A VARIETY OF MODELS THAT INCLUDE TREATMENT AND COLLABORATION.
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