Civic Intelligence

Jud C Hickey Center for Alzheimers Care Inc

EIN 58-1641777 • 501(c)3 • Augusta, GA

Profile

The jud c. Hickey center for alzheimers care's mission is to provide life-changing programs with a dignified approach focused on living with alzheimer's or a related dementia.

105 Lutheran DriveAugusta, GA 30907

www.judchickeycenter.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.56x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

92nd percentile

60%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$104,296

Higher top officer pay than 23% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

84th percentile

22%

Faster asset growth than 84% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

16th percentile

-15%

Faster revenue growth than 16% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$10,873,998

Up $1,959,731 (+22%) from 2023

Liabilities

Up

$1,077,970

Up $764,830 (+244%) from 2023

Net Assets

Up

$9,796,028

Up $1,194,901 (+14%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin92nd percentile

Revenue

Down

$1,934,033

Down $333,265 (-15%) from 2023

Expenses

Up

$764,269

Up $126,891 (+20%) from 2023

Net Income

Down

$1,169,764

Down $460,156 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth84th percentile

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

$15M$10M$5.0M$0Assets 2012: $957,505Liabilities 2012: $11,459Net Assets 2012: $946,0462012Assets 2013: $1,133,570Liabilities 2013: $14,416Net Assets 2013: $1,119,1542013Assets 2014: $1,369,082Liabilities 2014: $18,465Net Assets 2014: $1,350,6172014Assets 2015: $1,543,936Liabilities 2015: $18,384Net Assets 2015: $1,525,5522015Assets 2016: $1,727,285Liabilities 2016: $9,643Net Assets 2016: $1,717,6422016Assets 2017: $1,828,109Liabilities 2017: $16,591Net Assets 2017: $1,811,5182017Assets 2018: $1,899,082Liabilities 2018: $18,488Net Assets 2018: $1,880,5942018Assets 2019: $2,907,566Liabilities 2019: $14,204Net Assets 2019: $2,893,3622019Assets 2020: $3,562,927Liabilities 2020: $81,827Net Assets 2020: $3,481,1002020Assets 2021: $6,242,271Liabilities 2021: $109,286Net Assets 2021: $6,132,9852021Assets 2022: $6,980,586Liabilities 2022: $19,387Net Assets 2022: $6,961,1992022Assets 2023: $8,914,267Liabilities 2023: $313,140Net Assets 2023: $8,601,1272023Assets 2024: $10,873,998Liabilities 2024: $1,077,970Net Assets 2024: $9,796,0282024

Highlighted filing

2024

Assets$10,873,998
Liabilities$1,077,970
Net Assets$9,796,028
Open 2024 Filing

Operations Trend

Revenue Growth16th percentile

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

$3.0M$2.0M$1.0M$0Expenses 2012: $334,0022012Revenue 2013: $518,648Expenses 2013: $350,958Net Income 2013: $167,6902013Revenue 2014: $626,289Expenses 2014: $394,826Net Income 2014: $231,4632014Revenue 2015: $583,633Expenses 2015: $408,698Net Income 2015: $174,9352015Revenue 2016: $610,084Expenses 2016: $417,994Net Income 2016: $192,0902016Revenue 2017: $545,703Expenses 2017: $451,828Net Income 2017: $93,8752017Revenue 2018: $555,992Expenses 2018: $486,916Net Income 2018: $69,0762018Revenue 2019: $1,572,314Expenses 2019: $559,546Net Income 2019: $1,012,7682019Revenue 2020: $1,212,715Expenses 2020: $624,977Net Income 2020: $587,7382020Revenue 2021: $2,833,297Expenses 2021: $430,525Net Income 2021: $2,402,7722021Revenue 2022: $1,363,088Expenses 2022: $510,853Net Income 2022: $852,2352022Revenue 2023: $2,267,298Expenses 2023: $637,378Net Income 2023: $1,629,9202023Revenue 2024: $1,934,033Expenses 2024: $764,269Net Income 2024: $1,169,7642024

Highlighted filing

2024

Revenue$1,934,033
Expenses$764,269
Net Income$1,169,764
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,873,998
Liabilities
$1,077,970
Net assets
$9,796,028
Revenue
$1,934,033
Expenses
$764,269
Net income
$1,169,764
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$10.9$1.08$9.80$1.93$0.76$1.17
2023Detailed filing. Detailed filing data is available for this year.$8.91$0.31$8.60$2.27$0.64$1.63
2022Detailed filing. Detailed filing data is available for this year.$6.98$0.02$6.96$1.36$0.51$0.85
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.24$0.11$6.13$2.83$0.43$2.40
2020Detailed filing. Detailed filing data is available for this year.$3.56$0.08$3.48$1.21$0.62$0.59
2019Detailed filing. Detailed filing data is available for this year.$2.91$0.01$2.89$1.57$0.56$1.01
2018Detailed filing. Detailed filing data is available for this year.$1.90$0.02$1.88$0.56$0.49$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.83$0.02$1.81$0.55$0.45$0.09
2016Detailed filing. Detailed filing data is available for this year.$1.73$0.01$1.72$0.61$0.42$0.19
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.02$1.53$0.58$0.41$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.37$0.02$1.35$0.63$0.39$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.01$1.12$0.52$0.35$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.96$0.01$0.95$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 21, 2025
Return Version
2023v6.0
Gross Receipts
$1,971,785
Mission and Program Overview

Mission

The jud c. Hickey center for alzheimers care's mission is to provide life-changing programs with a dignified approach focused on living with alzheimer's or a related dementia.

Via cognitive health's mission is to provide life-changing programs with a dignified approach focused on living with alzheimer's or a related dementia.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,622,856$8,818,734▲ $5,195,878
Cash and Non-Interest-Bearing Accounts$3,709,621$852,117▼ $2,857,504
Pledges and Grants Receivable$909,204$578,732▼ $330,472
Investments in Publicly Traded Securities$460,766$402,180▼ $58,586
Investments Other Securities$198,884$198,884→ $0
Accounts Receivable$12,936$17,957▲ $5,021
Prepaid Expenses and Deferred Charges-$5,394-
Total Assets$8,914,267$10,873,998▲ $1,959,731
Liabilities
Mortgage Notes Payable Secured by Investment Property-$1,015,554-
Accounts Payable and Accrued Expenses$313,140$62,416▼ $250,724
Total Liabilities$313,140$1,077,970▲ $764,830
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,286,239$9,548,571▲ $3,262,332
Net Assets With Donor Restrictions$2,314,888$247,457▼ $2,067,431
Total Net Assets Fund Balance$8,601,127$9,796,028▲ $1,194,901
Total Liabilities and Net Assets / Fund Balance$8,914,267$10,873,998▲ $1,959,731

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,479,980$36,897$6,516,877
Land$1,220,000-$1,220,000
Equipment$497,409$18,773$516,182
Leasehold Improvements$321,887$2,842$324,729
Other Land Buildings$299,458$1,673$301,131
Compensation and Service Providers
Top Officer Pay23rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer PenningtonExecutive DirectorFT$104,296$104,296

Board Members and Trustees

NameTitle
Bill GibbsBoard President
Chad JordanPast President
Carter Murphy1st Vice President
Cammie Jones2nd Vice President
Alan GriffinBoard of Directors
Andy HigginsBoard of Directors
Brian PrinceBoard of Directors
Brian TaylorBoard of Directors
Chad HarpleyBoard of Directors
Charles GoodmanBoard of Directors
Dan HollowayBoard of Directors
Daniel MetzelBoard of Directors
Davis HeigleBoard of Directors
Doug DuncanBoard of Directors
Dudley GuittonBoard of Directors
Fred PalmerBoard of Directors
Georgia PerrottaBoard of Directors
Heath PerryBoard of Directors
Howell ThompsonBoard of Directors
Jan WigginsBoard of Directors
Jennifer TrotterBoard of Directors
Kim TrotterBoard of Directors
Kirby YawnBoard of Directors
Laura SturtevantBoard of Directors
Lindsey FolleyBoard of Directors
Marc Wilson IiiBoard of Directors
Mathurin DuckworthBoard of Directors
Meg DuckworthBoard of Directors
Mike CosperBoard of Directors
Nidhi GulatiBoard of Directors
Perrin AdamsBoard of Directors
Primrose FisherBoard of Directors
Rebecca SternerBoard of Directors
Suzanne FrankBoard of Directors
Will DyerBoard of Directors
Zach KelehearBoard of Directors
Jane BartonSecretary
Ben BraxtonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Mcknight ConstructionConstruction Services635 NW FRONTAGE ROAD, Augusta, GA 30907$4,644,081
Premier NetworxInformation Technology116 COOPER DRIVE, Augusta, GA 30907$119,648
Georgia Hardware DistributorsHardware For New Building1704 NORTH LEG COURT, Augusta, GA 30909$114,480
Revenue and Support

Revenue Composition

Contributions and Grants
$1,609,674
Program Service Revenue
$68,813
Investment Income
$255,546
Other Revenue
$0
All Other Contributions
$58,159
Change in Net Assets
$1,169,764

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Other1$58,159
Total Noncash Contributions1$58,159

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,934,033
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$25,137
Total Revenue per Audited Statements
$1,959,170
Total Revenue per Form 990
$1,934,033
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$512,546
Other Expenses$251,723
Total Fundraising Expense$46,435
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$312,578$58,686$36,986$408,250
Current Officers, Directors, Trustees, and Key Employees$79,855$14,992$9,449$104,296
Depreciation Depletion$54,454$16,265-$70,719
Fees for Services Other$22,433$6,702-$29,135
Interest-$21,966-$21,966
Insurance$16,154$3,946-$20,100
All Other Expenses$8,575$1,652-$10,227
Other Expenses$7,648$2,284-$9,932
Advertising$1,923$575-$2,498
Travel$396$119-$515
Total Functional Expenses$579,229$138,605$46,435$764,269

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$764,269
Total Expenses per Audited Statements$764,269
Total Expenses per Form 990$764,269
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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, Part VI, Section B, Line 11B

“Reviewed by board president, treasurer, and executive director prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Disclosed by board members to finance committee, executive committee or executive director annually.”

Form 990, Part VI, Section B, Line 15

“When hiring key employees, including the executive director, the executive committee will perform an analysis of comparability data to determine compensation. This research is reviewed on an annual basis and used by the executive committee when determining compensation.”

Form 990, Part VI, Section C, Line 19

“Available upon written request.”

Filing and Contact Details

Filer

Filer Name
Via Cognitive Health Inc
EIN
58-1641777
Phone
7067385039
Address
105 LUTHERAN DRIVE, AUGUSTA, GA 30907

Signing Officer

Name
Jennifer Pennington
Title
Executive Director
Phone
7067385039
Signed
2025-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Pennington
Formed
2003
Legal Domicile
Ga
Voting Board Members
35
Independent Board Members
35
Employees
16
Volunteers
50

Preparer

Firm
Serotta Maddocks Evans & Co
Address
2743 PERIMETER PKWY, AUGUSTA, GA 30909
Preparer
Jay Sanders
Phone
7067225337
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process has not changed.”

Financial Statement Notes

PART X, LINE 2:

“The center is a not-for-profit organization exempt from income taxes under section 501(c)(3) of the internal revenue code. The center has also been classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1)(a)(vi). The center is also exempt from georgia income taxes. The center is not aware of any uncertain tax positions as of june 30, 2024 and 2023.”

Raw XML AppendixShowing 400 of 675 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt01ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt22ND VICE PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt14BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt15BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt16BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt17BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt18BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt19BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt21BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt22BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt23BOARD OF DIRECTORS
IRS990/Form990PartVIISectionAGrp/TitleTxt24BOARD OF DIRECTORS
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