Civic Intelligence

Unknown Organization

EIN 58-1643476 • 501(c)3

Profile

Provide housing, psychological and substance abuse counseling, life-skills educational training, and job placement for homeless men and veterans.

970 Martin Luther King Jr Dr SW30314

www.transition-house.org

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

91st percentile

0.83x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

22nd percentile

-12%

Higher net margin than 22% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

96th percentile

$63,600

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

42nd percentile

0.4%

Faster asset growth than 42% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$720,882

Up $3,175 (+0.4%) from 2013

Liabilities

Up

$718,156

Up $149,757 (+26%) from 2013

Net Assets

Down

$2,726

Down $146,582 (-98%) from 2013

Revenue

Down

$866,884

Down $196,816 (-19%) from 2013

Expenses

Up

$967,956

Up $58,433 (+6.4%) from 2013

Net Income

Down

-$101,072

Down $255,249 (-166%) from 2013

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0-$500KAssets 2010: $603,500Liabilities 2010: $702,043Net Assets 2010: -$98,5432010Assets 2011: $588,064Liabilities 2011: $339,324Net Assets 2011: $248,7402011Assets 2012: $649,441Liabilities 2012: $654,310Net Assets 2012: -$4,8692012Assets 2013: $717,707Liabilities 2013: $568,399Net Assets 2013: $149,3082013Assets 2014: $720,882Liabilities 2014: $718,156Net Assets 2014: $2,7262014

Highlighted filing

2014

Assets$720,882
Liabilities$718,156
Net Assets$2,726

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $1,072,8422010Expenses 2011: $865,7152011Expenses 2012: $840,9902012Revenue 2013: $1,063,700Expenses 2013: $909,523Net Income 2013: $154,1772013Revenue 2014: $866,884Expenses 2014: $967,956Net Income 2014: -$101,0722014

Highlighted filing

2014

Revenue$866,884
Expenses$967,956
Net Income-$101,072

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 15, 2015
Return Version
2013v4.0
Gross Receipts
$866,884
Mission and Program Overview

Mission

Provide housing, psychological and substance abuse counseling, life-skills educational training, and job placement for homeless men and veterans.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$438,280$420,859▼ $17,421
Savings and Temporary Cash Investments$150,355$157,779▲ $7,424
Pledges and Grants Receivable$74,633$72,818▼ $1,815
Cash and Non-Interest-Bearing Accounts$31,763$38,166▲ $6,403
Prepaid Expenses and Deferred Charges$18,476$25,760▲ $7,284
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$717,707$720,882▲ $3,175
Other Assets Total$4,200$5,500▲ $1,300
Liabilities
Accounts Payable and Accrued Expenses$299,747$318,919▲ $19,172
Mortgage Notes Payable Secured by Investment Property$246,301$245,923▼ $378
Grants Payable$45,510$75,104▲ $29,594
Deferred Revenue-$50,000-
Other Liabilities$22,351$28,210▲ $5,859
Total Liabilities$613,909$718,156▲ $104,247
Net Assets / Fund Balance
Temporarily Rstr Net Assets$118,334$104,783▼ $13,551
Unrestricted Net Assets$-14,536$-102,057▼ $87,521
Total Net Assets Fund Balance$103,798$2,726▼ $101,072
Total Liabilities and Net Assets / Fund Balance$717,707$720,882▲ $3,175

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$331,116$155,619$486,735
Land$82,030-$82,030
Other Land Buildings$6,693$66,262$72,955
Leasehold Improvements$1,020$33,082$34,102
Equipment-$21,198$21,198
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert DebuskExecutive DirectorFT$63,600$63,600

Board Members and Trustees

NameTitle
Bill RayChair Elect
Joey GyengoChairman
Ben HortonDirector
Donald BollmerDirector
Douglas BurrellDirector
Mjr Gen Robert BunkerDirector
Diana MeadorSecretary
Peter BaqueroTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$853,598
Program Service Revenue
$13,249
Investment Income
$37
Other Revenue
$0
All Other Contributions
$5,225
Change in Net Assets
$-101,072
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$692,491
Salaries, Compensation, and Employee Benefits$275,465
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$180,388$9,896-$190,284
Occupancy$153,967$10,044-$164,011
All Other Expenses$60,139$6,674-$66,813
Current Officers, Directors, Trustees, and Key Employees$50,880$12,720-$63,600
Fees for Services Accounting$16,097$25,642-$41,739
Travel$35,383$15-$35,398
Insurance$24,264$4,740-$29,004
Other Expenses$28,446$280-$28,726
Payroll Taxes$18,560$1,853-$20,413
Depreciation Depletion$15,374$2,046-$17,420
Interest$3,612$1,676-$5,288
Other Employee Benefits$1,168--$1,168
Total Functional Expenses$887,545$80,411$0$967,956
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
RESIDENTS' SAVINGS$28,210
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Reviewed by executive director and board chairperson.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Address when any are noted.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Board of directors approves

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

Board of directors approves

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Upon request as deemed necessary

Filing and Contact Details

Filer

EIN
58-1643476
Phone
4048151535

Signing Officer

Name
Bob Debusk
Title
Executive Director
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
8
Employees
7

Preparer

Preparer
Alan L Grothe CPA
Phone
7709528544
Supplemental Narrative

Additional Explanations

Client Note 1

Client Note 1 - PROGRAM SERVICE ACCOMPLISHMENTS 6/30/2014A SUCCESSFUL COMPLETION OF OUR TRANSITIONAL HOUSING PROGRAM RESULTS IN SUPPORTIVE INCOME, A HOME, AND A SOBER LIFE STYLE FOR SOMEONE WHO, NOT TOO LONG BEFORE, LIVED ON THE STREETS. During the past calendar year, Transition House, Inc. provided over 25,000 bed days of transitional housing to homeless veteran and non-veteran men at its 19 facilities. Research in the AOD field has documented the correlation between a long term stable environment and positive outcomes. Eighty-four veterans successfully completed the Transition House, Inc. programs, have moved into permanent housing as contributing members of their community.Transition House's clients are provided with Counseling & Case Management; Certified AOD Addiction Counselors; Safe, Comfortable and Sober Housing; Life Skills Training, Supportive Recovery Services; Professional, Dedicated Staff; Weekly, Formal Counseling Sessions; and, Supplemental Food when necessary. Public transportation passes are also provided each week which allow clients to meet medical appointments, obtain employment, attend meetings, etc. The men who served in this group were almost exclusively veterans who joined the organization's supportive community to continue their recovery from AOD addiction. Transition House, Inc. works with other agencies in the Metro area to enhance our residents' recovery from drug and alcohol abuse and broaden their journey away from homelessness to self-sufficiency.Transition House has four programs; The Department of Veteran Affairs Homeless Veteran Program (VA), City of Atlanta Community Courts, Veterans Incarcerated Program (V.I.P.), and Supportive Housing Program.THE DEPARTMENT OF VETERAN AFFAIRS HOMELESS VETERAN PROGRAM (VA)We don't just treat homelessness. We end it. That combination of passion and determination is what has elevated Transition House, Inc. to one of the largest programs in the Southeast designed to end homelessness among those who have worn our nation's uniform. Transition House has been ending homelessness in the Atlanta area for over 25 years. However, a few years ago the Department of Veterans Affairs asked Transition House to join them in a partnership to help end Veteran homelessness in the Atlanta Metro area and the program has grown since.Transition House, Inc. currently houses up to 78 formerly homeless men in various stages of life recovery. Seven Case Managers work intensely with our Veterans to rebuild their lives; make sure we employ best practices at all times; and, ensure the Veterans' living environment is clean, safe and sober. The VA allows for an individual to stay in our Grant Per Diem program (GPD) for up to one year.CITY OF ATLANTA COMMUNITY COURTSLiving with family or friends is not always an option for someone who is homeless, incarcerated and eligible for release, particularly if the living arrangement or neighborhood connections contributed to problems or behaviors that resulted in incarceration in the first place. A new living arrangement may be an important part of a plan for making a fresh start. The City of Atlanta Community Courts contract allows for an individual to stay in our aftercare recovery program (for up to 60 days) for incarcerated homeless addicts who are in recovery and in need of a transitional housing environment which will enable them to re-learn the skills present prior to their addiction and learn new relapse prevention skills to become productive citizens in our community. VETERAN INCARCERATED PROGRAM (V.I.P.)In coordination with VA's Veterans Justice Outreach, the V.I.P. program seeks early intervention from GPD eligible Veterans who are in jail, assess their needs, and provide them "early out" access to the VA's GPD program. Veterans entering the V.I.P. program receive the same services as those in the Supportive Housing Program. The V.I.P. program addresses the high cost of incarceration and high recidivism rate. For Veterans interested and el

Financial Statement Notes

Part X : FIN48 Footnote

The organization has adopted financial accounting standards board asc 740, "income taxes", regarding accounting for uncertain tax positions. The organization has no uncertain tax positions for the years open for potential internal revenue service examinations which are 2011, 2012, 2013, and 2014

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESIDENTS' SAVINGS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS ADOPTED FINANCIAL ACCOUNTING STANDARDS BOARD ASC 740, "INCOME TAXES", REGARDING ACCOUNTING FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS FOR THE YEARS OPEN FOR POTENTIAL INTERNAL REVENUE SERVICE EXAMINATIONS WHICH ARE 2011, 2012, 2013, AND 2014
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Client Note 1 - PROGRAM SERVICE ACCOMPLISHMENTS 6/30/2014A SUCCESSFUL COMPLETION OF OUR TRANSITIONAL HOUSING PROGRAM RESULTS IN SUPPORTIVE INCOME, A HOME, AND A SOBER LIFE STYLE FOR SOMEONE WHO, NOT TOO LONG BEFORE, LIVED ON THE STREETS. During the past calendar year, Transition House, Inc. provided over 25,000 bed days of transitional housing to homeless veteran and non-veteran men at its 19 facilities. Research in the AOD field has documented the correlation between a long term stable environment and positive outcomes. Eighty-four veterans successfully completed the Transition House, Inc. programs, have moved into permanent housing as contributing members of their community.Transition House's clients are provided with Counseling & Case Management; Certified AOD Addiction Counselors; Safe, Comfortable and Sober Housing; Life Skills Training, Supportive Recovery Services; Professional, Dedicated Staff; Weekly, Formal Counseling Sessions; and, Supplemental Food when necessary. Public transportation passes are also provided each week which allow clients to meet medical appointments, obtain employment, attend meetings, etc. The men who served in this group were almost exclusively veterans who joined the organization's supportive community to continue their recovery from AOD addiction. Transition House, Inc. works with other agencies in the Metro area to enhance our residents' recovery from drug and alcohol abuse and broaden their journey away from homelessness to self-sufficiency.Transition House has four programs; The Department of Veteran Affairs Homeless Veteran Program (VA), City of Atlanta Community Courts, Veterans Incarcerated Program (V.I.P.), and Supportive Housing Program.THE DEPARTMENT OF VETERAN AFFAIRS HOMELESS VETERAN PROGRAM (VA)We don't just treat homelessness. We end it. That combination of passion and determination is what has elevated Transition House, Inc. to one of the largest programs in the Southeast designed to end homelessness among those who have worn our nation's uniform. Transition House has been ending homelessness in the Atlanta area for over 25 years. However, a few years ago the Department of Veterans Affairs asked Transition House to join them in a partnership to help end Veteran homelessness in the Atlanta Metro area and the program has grown since.Transition House, Inc. currently houses up to 78 formerly homeless men in various stages of life recovery. Seven Case Managers work intensely with our Veterans to rebuild their lives; make sure we employ best practices at all times; and, ensure the Veterans' living environment is clean, safe and sober. The VA allows for an individual to stay in our Grant Per Diem program (GPD) for up to one year.CITY OF ATLANTA COMMUNITY COURTSLiving with family or friends is not always an option for someone who is homeless, incarcerated and eligible for release, particularly if the living arrangement or neighborhood connections contributed to problems or behaviors that resulted in incarceration in the first place. A new living arrangement may be an important part of a plan for making a fresh start. The City of Atlanta Community Courts contract allows for an individual to stay in our aftercare recovery program (for up to 60 days) for incarcerated homeless addicts who are in recovery and in need of a transitional housing environment which will enable them to re-learn the skills present prior to their addiction and learn new relapse prevention skills to become productive citizens in our community. VETERAN INCARCERATED PROGRAM (V.I.P.)In coordination with VA's Veterans Justice Outreach, the V.I.P. program seeks early intervention from GPD eligible Veterans who are in jail, assess their needs, and provide them "early out" access to the VA's GPD program. Veterans entering the V.I.P. program receive the same services as those in the Supportive Housing Program. The V.I.P. program addresses the high cost of incarceration and high recidivism rate. For Veterans interested and el
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED BY EXECUTIVE DIRECTOR AND BOARD CHAIRPERSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ADDRESS WHEN ANY ARE NOTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD OF DIRECTORS APPROVES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS APPROVES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST AS DEEMED NECESSARY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Client Note 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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