Civic Intelligence

Multi-Agency Alliance for Children Inc

EIN 58-2374925 • 501(c)3 • Atlanta, GA

Profile

Maacs mission is to coordinate people, resources, information and a network of quality providers to create positive outcomes for vulnerable youth and families.

229 Peachtree St NE Ste 1400Atlanta, GA 30303

www.maac4kids.org

Siviq Scores

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

Liabilities / Assets

71st percentile

0.47x

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

501(c)3 • $25M-$50M nonprofits • Source year 2025

Liabilities / Revenue

35th percentile

0.15x

Higher debt load relative to revenue than 35% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Net Margin

49th percentile

3.9%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Top Officer Pay

37th percentile

$213,262

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)3 • $25M-$50M nonprofits • Source year 2025

Asset Growth

78th percentile

15%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

15%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $25M-$50M nonprofits • Annualized from 2024 to 2025

Assets

Down

$10,284,619

Down $209,866 (-2.0%) from 2023

Liabilities

Down

$5,391,623

Down $412,869 (-7.1%) from 2023

Net Assets

Up

$4,892,996

Up $203,003 (+4.3%) from 2023

Revenue

Up

$31,546,515

Up $1,614,255 (+5.4%) from 2023

Expenses

Up

$30,737,626

Up $1,534,557 (+5.3%) from 2023

Net Income

Up

$808,889

Up $79,698 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2012: $2,743,888Liabilities 2012: $735,328Net Assets 2012: $2,008,5602012Assets 2013: $2,944,294Liabilities 2013: $1,122,966Net Assets 2013: $1,821,3282013Assets 2014: $2,816,716Liabilities 2014: $1,352,661Net Assets 2014: $1,464,0552014Assets 2015: $3,201,883Liabilities 2015: $1,197,319Net Assets 2015: $2,004,5642015Assets 2016: $2,853,639Liabilities 2016: $1,152,764Net Assets 2016: $1,700,8752016Assets 2017: $2,863,874Liabilities 2017: $1,819,023Net Assets 2017: $1,044,8512017Assets 2018: $4,264,335Liabilities 2018: $3,065,496Net Assets 2018: $1,198,8392018Assets 2019: $3,201,448Liabilities 2019: $1,968,920Net Assets 2019: $1,232,5282019Assets 2020: $4,481,468Liabilities 2020: $3,014,944Net Assets 2020: $1,466,5242020Assets 2021: $5,699,611Liabilities 2021: $1,950,029Net Assets 2021: $3,749,5822021Assets 2022: $6,206,757Liabilities 2022: $2,301,070Net Assets 2022: $3,905,6872022Assets 2023: $10,494,485Liabilities 2023: $5,804,492Net Assets 2023: $4,689,9932023Assets 2024: $10,284,619Liabilities 2024: $5,391,623Net Assets 2024: $4,892,9962024

Highlighted filing

2024

Assets$10,284,619
Liabilities$5,391,623
Net Assets$4,892,996

Operations Trend

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

$40M$30M$20M$10M$0-$10MRevenue 2012: $10,690,832Expenses 2012: $10,943,503Net Income 2012: -$252,6712012Revenue 2013: $13,468,872Expenses 2013: $13,656,104Net Income 2013: -$187,2322013Revenue 2014: $17,419,895Expenses 2014: $17,777,168Net Income 2014: -$357,2732014Revenue 2015: $18,637,630Expenses 2015: $18,097,121Net Income 2015: $540,5092015Revenue 2016: $17,188,708Expenses 2016: $17,492,397Net Income 2016: -$303,6892016Revenue 2017: $18,066,047Expenses 2017: $18,354,221Net Income 2017: -$288,1742017Revenue 2018: $21,420,573Expenses 2018: $21,295,539Net Income 2018: $125,0342018Revenue 2019: $23,627,733Expenses 2019: $23,592,258Net Income 2019: $35,4752019Revenue 2020: $24,090,461Expenses 2020: $23,856,216Net Income 2020: $234,2452020Revenue 2021: $26,853,305Expenses 2021: $24,641,911Net Income 2021: $2,211,3942021Revenue 2022: $24,674,386Expenses 2022: $24,432,649Net Income 2022: $241,7372022Revenue 2023: $29,932,260Expenses 2023: $29,203,069Net Income 2023: $729,1912023Revenue 2024: $31,546,515Expenses 2024: $30,737,626Net Income 2024: $808,8892024

Highlighted filing

2024

Revenue$31,546,515
Expenses$30,737,626
Net Income$808,889

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$31,580,457
Mission and Program Overview

Mission

Maacs mission is to coordinate people, resources, information and a network of quality providers to create positive outcomes for vulnerable youth and families.

MAACs mission is to coordinate people, resources, information, and a network of quality providers to create positive outcomes for vulnerable youth and families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$5,417,455$5,155,980▼ $261,475
Cash and Non-Interest-Bearing Accounts$806,230$1,486,177▲ $679,947
Investments in Publicly Traded Securities$678,947$753,857▲ $74,910
Prepaid Expenses and Deferred Charges$143,767$160,805▲ $17,038
Land, Buildings, and Equipment, Net$232,775$131,928▼ $100,847
Intangible Assets$166,452$131,321▼ $35,131
Inventories for Sale or Use$0$12,699▲ $12,699
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$10,494,485$10,284,619▼ $209,866
Other Assets Total$3,048,859$2,451,852▼ $597,007
Liabilities
Other Liabilities$3,332,128$2,829,726▼ $502,402
Accounts Payable and Accrued Expenses$2,243,031$2,525,974▲ $282,943
Deferred Revenue$229,333$35,923▼ $193,410
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$5,804,492$5,391,623▼ $412,869
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,730,448$4,814,314▲ $1,083,866
Net Assets With Donor Restrictions$959,545$78,682▼ $880,863
Total Net Assets Fund Balance$4,689,993$4,892,996▲ $203,003
Total Liabilities and Net Assets / Fund Balance$10,494,485$10,284,619▼ $209,866

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$84,833$186,425$271,258
Other Land Buildings$47,095$73,317$120,412
Leasehold Improvements-$9,127$9,127
Other Assets Org$2,451,852--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$959,575$91,241-$972,134$78,682
2022$377,424$582,151--$959,575
2021$492,157--$114,733$377,424
2020$153,721$338,436--$492,157
2019$61,650$92,071--$153,721
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Heather RowlesChief Executive OfficerFT$174,705$31,917$206,622
Sandra CorbinChief Programs OfficerFT$121,660$26,483$148,143
Andre BlanchardChief Network OfficerFT$122,444$24,891$147,335
Erica Davis-WoodsCommunity Programs DirectorFT$105,032$14,811$119,843
Trina JonesNetwork DirectorFT$103,667$14,811$118,478

Board Members and Trustees

NameTitle
Brittany Boals-MoellerBoard Chair
Candace WilliamsBoard Member
Chris HempflingBoard Member
Judy FitzgeraldBoard Member
Lamar SmithBoard Member
Melissa CarterBoard Member
Queenyona BoydBoard Member
Rachel DavidsonBoard Member
Amy PhuongBoard Secretary
Merlix ReynoldsBoard Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$682,439
Program Service Revenue
$30,850,455
Investment Income
$-15,287
Other Revenue
$28,908
All Other Contributions
$420,339
Change in Net Assets
$808,889

Audited Revenue Reconciliation

Revenue per Audited Statements
$30,856,018
Revenue Not Reported on Financial Statements
$690,497
Revenue Not Reported on Form 990
$103,266
Other Revenue Adjustments
$690,497
Total Revenue per Audited Statements
$30,959,284
Total Revenue per Form 990
$31,546,515
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,742,925
Salaries, Compensation, and Employee Benefits$5,994,701
Total Fundraising Expense$227,643
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$20,280,376$105,892$398$20,386,666
Other Salaries and Wages$3,949,811$142,864$149,347$4,242,022
Other Employee Benefits$637,198$114,889$19,833$771,920
Occupancy$361,180$176,758$174$538,112
Current Officers, Directors, Trustees, and Key Employees$411,860$19,872$15,342$447,074
Payroll Taxes$280,205$50,522$8,722$339,449
Travel$210,117$92,902$1,826$304,845
Pension Plan Contributions$160,336$28,909$4,991$194,236
Depreciation Depletion-$120,690-$120,690
Other Expenses$32,789$63,724$11,755$108,268
All Other Expenses$38,949$29,997$1,852$70,798
Insurance$49,205$18,100$95$67,400
Advertising$3,036$14,417$9,438$26,891
Information Technology$9,002$5,103$516$14,621
Fees for Service Investment Mgmnt Fees-$9,734-$9,734
Total Functional Expenses$29,300,434$1,209,549$227,643$30,737,626

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$30,756,281
Expenses per Audited Statements$30,737,626
Total Expenses per Form 990$30,737,626
Expenses Not Reported on Form 990$18,655
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$18,655
Fundraising Gross Income$5,626
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Starry Nights$40,626$5,626$265$5,361
Total Events$40,626$5,626$18,655$-13,029
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$2,823,946
Unclaimed Funds$5,780
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
No
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 11

A copy of the return was provided to the board before the time of filing with the irs.

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

If a conflict arises, the member with the conflict is required to disclose such conflict to the executive director or the board of directors president or a member of the executive committee. The board members without a conflict are involved in the decision to determine the best course of action the organization will follow.

Form 990, Part VI, Section B, Line 15

A committee has been established and reviews at least three different studies on ceo non-profit compensation. The committee then develops a contract and presents to the full board for a vote.

Form 990, Part VI, Section C, Line 19

Organizational documents are provided upon request.

Filing and Contact Details

Filer

Filer Name
Multi-agency Alliance for Children Inc
EIN
58-2374925
In Care Of
% JAHAN MOMEN
Phone
4048809323
Address
229 PEACHTREE ST NE STE 1400, ATLANTA, GA 30303

Signing Officer

Name
Heather Rowles
Title
Executive Director
Phone
4048809323
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heather Rowles
Formed
1996
Legal Domicile
Ga
Voting Board Members
10
Independent Board Members
10
Employees
98
Volunteers
35

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

placement coordination continued Network- The Organization functions statewide and receives referrals from the Georgia Division of Family and Children Services. Crisis Continuum- The Organization receives a significant number of referrals from all over the state of Georgia regarding youth in foster care who are in crisis and need an immediate placement. Youth are in placement crisis for a variety of reasons. Therefore, the Organization has developed a Crisis Continuum using partner agencies to provide immediate placement and extra support to meet any need a youth has while in this program. This program is a 90-day intervention for placement support.

Form 990, Part III, Line 4B

education continued Beyond-The Organization expanded the LEADS program for young people who were no longer eligible for LEADS and were seeking to finish High School or secondary education. Young people are able to receive individualized educational support on an as-needed basis including testing and application for schools, school supplies, educational advocacy, and tutoring.

Form 990, Part III, Line 4C

WRAPAROUND CONTINUED Thrive-As an expansion of PACT, the origination uses High-Fidelity Wraparound an evidence-informed model to work with youth who are referred from Region 14, Fulton and Dekalb Counties, and are at risk to be in child welfare or have a resource and transitioning out of the Department of Family and Children Services Custody by coordinating plans and support services for the youth. This is a contract with DFCS to serve forty youth at any time.

Form 990, Part III, Line 4D

1.Georgia EmpowerMEnt- The Organization has expanded its Georgia EmpowerMEnt is a youth led advocacy coalition comprised of current and former foster youth and their adult supporters. It is one of the strategies of the Annie e. Casey Foundation, a national effort. The Organization offers support for the EmpowerMEnt advocates by providing coordination and administrative oversight to support their advocacy efforts. Activities include regional tribe development, state and national advocacy, and court improvement. 2.Other Initiatives Financial Literacy-The Organization, as part of the Transitions Programs, coordinates and supports Individual Development Accounts. This encompasses financial literacy training and matching funds for youth who saved using the Opportunity Passport model from the Annie E. Casey Foundation in partnership with the GA RYSE/Chafee Program in the Department of Children and Family Services. Workforce Development-The Organization also houses Workforce Development, an initiative that helps young people be prepared for the workforce as they transition from foster care into adulthood. The organization uses an apprenticeship model as well as teaching and coaching including softs skills. Housing- The Organization previously served young people as part of the Program for Safe and Stable Families (PSSF) grant. The Housing department assists with other Transitions programs with housing needs. Teen Parent Connection-The Organization supports pregnant and parenting teens using a system of care designed to incorporate a broad array of services and support that are organized into a coordinated network. This network focuses on the whole needs of the child and family coordinating prevention, intervention, and treatment services for pregnant and parenting youth in child welfare. coordinating prevention, intervention, and treatment services for pregnant and parenting youth in child welfare.

FORM 990, Part XI, Line 8

Pledges write-off pre 7/1/2023

Form 990 Part IX Line 11G

Description:agency residential contract total fees:19784051

Form 990 Part IX Line 11G

Description:professional services total fees:602615

Financial Statement Notes

SCHEDULE D, PART V, LINE 4:

Temporarily restricted assets are subject to donor restrictions. Funds are available to and used by the organization as directed by the donor.

Schedule D, Part X, Line 2

The Organization is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. Accordingly, no provision for income taxes has been recorded in the accompanying the financial statements. The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Organization is subject to examination by federal and state taxing authorities. In general, the Organization is no longer subject to tax examinations for tax years ending before June 30, 2021.

Schedule D, Part XI, Line 2D

$18,655 = fundraising event expenses

Schedule D, Part XI, Line 4B

$690,497 = recoveries of prior year grants

Schedule D, Part XII, Line 2D

$18,655 = fundraising event expenses

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IRS990/Form990PartVIISectionAGrp/PersonNm1Sandra Corbin
IRS990/Form990PartVIISectionAGrp/PersonNm2Andre Blanchard
IRS990/Form990PartVIISectionAGrp/PersonNm3Erica Davis-Woods
IRS990/Form990PartVIISectionAGrp/PersonNm4Trina Jones
IRS990/Form990PartVIISectionAGrp/PersonNm5Brittany Boals-Moeller
IRS990/Form990PartVIISectionAGrp/PersonNm6Merlix Reynolds
IRS990/Form990PartVIISectionAGrp/PersonNm7Amy Phuong
IRS990/Form990PartVIISectionAGrp/PersonNm8Judy Fitzgerald
IRS990/Form990PartVIISectionAGrp/PersonNm9Queenyona Boyd
IRS990/Form990PartVIISectionAGrp/PersonNm10Rachel Davidson
IRS990/Form990PartVIISectionAGrp/PersonNm11Melissa Carter
IRS990/Form990PartVIISectionAGrp/PersonNm12Candace Williams
IRS990/Form990PartVIISectionAGrp/PersonNm13Lamar Smith
IRS990/Form990PartVIISectionAGrp/PersonNm14Chris Hempfling
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Chief Executive Officer
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IRS990/ProgSrvcAccomActy2Grp/Desc0Education: LEADS- The Organization is the Education Lead Agency for the Division of Family and Children Services (DFCS) Region 14, which is comprised of Fulton and DeKalb counties. Youth served by the Learn, Educate, Achieve, Dream, Succeed (LEADS) program receive a coordinator that ensures their iReady assessments for math and reading are completed as well as an Educational Action Plan. Youth are able to receive individualized educational support on an as needed basis including school supplies, credit recovery, educational advocacy, and tutoring.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Wraparound: PACT-The Organization incorporates an expanded and adapted version of the High-Fidelity Wraparound evidence-informed model when working with youth who are in the child welfare system by coordinating plans and support services for the youth. Specifically, this process utilizes community-based treatment for youth with a serious behavioral health diagnosis. This program was expanded in 2016 to work with youth who are in Psychiatric Residential Treatment Facilities and Maximum Watchful Oversight Programs with no identified placement. The Organization accepts wraparound referrals via the PACT program and enrolls youth with approval from Amerigroup.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0Georgia EmpowerMEnt initiative
IRS990/ProgSrvcAccomActyOtherGrp/Desc1Other Initiatives (TPC, Workforce Dev, etc.)
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