Civic Intelligence

Professional Association of Georgia Educators Legal Defense Inc.

990 • Fiscal year 2014 • EIN 58-2399475

Jul 01, 2013 to Jun 30, 2014 • Filed on Apr 27, 2015

PO Box 94227031141-2270

(770) 216-8555

Siviq Scores

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

Liabilities / Assets

93rd percentile

1.11x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.73x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

34th percentile

$0

Higher top officer pay than 34% of similar nonprofits.

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

96th percentile

107%

Faster asset growth than 96% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M 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

$1,186,224

Up $614,127 (+107%) from 2013

Net Assets

Up

-$129,848

Up $123,031 (+49%) from 2013

Liabilities

Up

$1,316,072

Up $491,096 (+60%) from 2013

Revenue

$1,812,436

No earlier filing loaded for comparison.

Expenses

Up

$1,124,244

Up $223,848 (+25%) from 2013

Net Income

$688,192

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $525,512Liabilities 2010: $721,300Net Assets 2010: -$195,7882010Assets 2011: $151,851Liabilities 2011: $894,913Net Assets 2011: -$743,0622011Assets 2012: $127,194Liabilities 2012: $890,637Net Assets 2012: -$763,4432012Assets 2013: $572,097Liabilities 2013: $824,976Net Assets 2013: -$252,8792013Assets 2014: $1,186,224Liabilities 2014: $1,316,072Net Assets 2014: -$129,8482014Assets 2015: $1,778,729Liabilities 2015: $1,115,859Net Assets 2015: $662,8702015Assets 2016: $2,269,928Liabilities 2016: $797,364Net Assets 2016: $1,472,5642016Assets 2017: $2,662,462Liabilities 2017: $1,003,398Net Assets 2017: $1,659,0642017Assets 2018: $2,823,882Liabilities 2018: $1,060,005Net Assets 2018: $1,763,8772018Assets 2019: $3,510,692Liabilities 2019: $770,467Net Assets 2019: $2,740,2252019Assets 2020: $3,856,590Liabilities 2020: $800,456Net Assets 2020: $3,056,1342020Assets 2021: $4,478,949Liabilities 2021: $851,873Net Assets 2021: $3,627,0762021Assets 2022: $4,973,490Liabilities 2022: $941,065Net Assets 2022: $4,032,4252022Assets 2023: $5,753,985Liabilities 2023: $756,474Net Assets 2023: $4,997,5112023Assets 2024: $6,699,959Liabilities 2024: $772,491Net Assets 2024: $5,927,4682024

Highlighted filing

2014

Assets$1,186,224
Liabilities$1,316,072
Net Assets-$129,848

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2010: $477,779Expenses 2010: $855,130Net Income 2010: -$377,3512010Expenses 2011: $1,071,4922011Expenses 2012: $953,4262012Expenses 2013: $900,3962013Revenue 2014: $1,812,436Expenses 2014: $1,124,244Net Income 2014: $688,1922014Revenue 2015: $1,922,102Expenses 2015: $1,129,384Net Income 2015: $792,7182015Revenue 2016: $1,831,293Expenses 2016: $1,021,599Net Income 2016: $809,6942016Revenue 2017: $1,653,645Expenses 2017: $1,467,145Net Income 2017: $186,5002017Revenue 2018: $1,698,555Expenses 2018: $1,593,742Net Income 2018: $104,8132018Revenue 2019: $1,664,763Expenses 2019: $688,415Net Income 2019: $976,3482019Revenue 2020: $1,369,105Expenses 2020: $1,053,196Net Income 2020: $315,9092020Revenue 2021: $1,356,715Expenses 2021: $785,773Net Income 2021: $570,9422021Revenue 2022: $1,400,058Expenses 2022: $994,709Net Income 2022: $405,3492022Revenue 2023: $1,491,845Expenses 2023: $526,759Net Income 2023: $965,0862023Revenue 2024: $1,643,089Expenses 2024: $713,132Net Income 2024: $929,9572024

Highlighted filing

2014

Revenue$1,812,436
Expenses$1,124,244
Net Income$688,192
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Apr 27, 2015
Return Version
2013v4.0
Gross Receipts
$1,812,436
Mission and Program Overview

Mission

To provide support for the legal self-insurance provided to members of the professional association of georgia educators, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$572,097$1,186,224▲ $614,127
Total Assets$572,097$1,186,224▲ $614,127
Liabilities
Other Liabilities$824,976$1,316,072▲ $491,096
Total Liabilities$824,976$1,316,072▲ $491,096
Net Assets / Fund Balance
Unrestricted Net Assets$-252,879$-129,848▲ $123,031
Total Net Assets Fund Balance$-252,879$-129,848▲ $123,031
Total Liabilities and Net Assets / Fund Balance$572,097$1,186,224▲ $614,127
Compensation and Service Providers

Board Members and Trustees

NameTitle
Emily FeltonPresident
Leslie MillsPresident El
Amy DentyDirector
Donna GrahamDirector
George KornegayDirector
Kelli De GuireDirector
Lindsey RaulersonDirector
Megan KingDirector
Rochelle LofstrandDirector
Sandra OwensDirector
Shannon HammondDirector
Stephanie HowardDirector
Susan MullinsDirector
Tim MullenPast Preside
Todd CasonPast Preside
Chris CanterSecretary
Lamar ScottTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Warren FortsonLegal-$220,315
Adams Hemingway WilsonLegal-$165,497
Cauthorn Nohr O'dellLegal-$102,889
Revenue and Support

Revenue Composition

Contributions and Grants
$1,811,001
Program Service Revenue
$0
Investment Income
$1,435
Other Revenue
$0
Change in Net Assets
$688,192

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,812,436
Total Revenue per Audited Statements
$1,812,436
Total Revenue per Form 990
$1,812,436
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,124,244
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal$1,088,794--$1,088,794
Other Expenses$500--$500
Total Functional Expenses$1,124,244$0$0$1,124,244

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,689,405
Expenses per Audited Statements$1,124,244
Total Expenses per Form 990$1,124,244
Expenses Not Reported on Form 990$565,161
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Legal Claims Loss Reserve$986,456
Premium Taxes Payable$287,531
Legal Claims Payable$42,085
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

A draft copy of the tax return is distributed to each board member, either at a board meeting or via email. Board members review the return, and any comments or issues raised are addressed by the organization's director

Form 990, Page 6, Part VI, Line 12C

Page conflict of interest statement reason for statement page , as a nonprofit organization, depends on membership dues and charitable contributions from the public. Maintenance of its non-profit organization status is important both for its continued financial stability and for the receipt of contributions and public support. Therefore, the operations of the page first must fulfill all legal requirements. They also depend on the public trust and thus are subject to scrutiny by and accountability to both governmental authorities and members of the public. Consequently, there exists between the page and its board, officers, and management employees a fiduciary duty that carries with it a broad and unbending duty of loyalty and fidelity. The board, officers, and management employees have the responsibility of administering the affairs of the page honestly and prudently, and of exercising their best care, skill, and judgment for the sole benefit of the page . Those persons shall exercise the utmost good faith in all transactions involved in their duties, and they shall not use their positions with the page or knowledge gained there from for their personal benefit. The interests of the organization must have the first priority in all decisions and actions. Persons concerned this statement is directed not only to board members and officers, but to all employees who can influence the actions of the page . For example, this includes all who make purchasing decisions, all other persons who might be described as "management personnel," and all who have proprietary information concerning the page . Key areas in which conflict may arise conflicts of interest may arise in the relations of directors, officers, and management employees with any of the following third parties: persons and firms supplying goods and services to the page persons and firms from whom the page leases property and equipment persons and firms with whom the page is dealing or planning to deal in connection with the gift, purchase or sale of real estate, securities, or other property competing or affinity organizations donors and others supporting the page recipients of scholarships or grants from the page agencies, organizations, and associations that affect the operations of the page family members, friends, and other employees nature of conflicting interest a material conflicting interest may be defined as an interest, direct or indirect, with any persons and firms doing business with page or seeking such a relationship. Such an interest might arise, for example, through 1.owning stock or holding debt or other proprietary interests in any third party dealing with the page 2.holding office, serving on the board, participating in management, or being otherwise employed (or formerly employed) by any third party dealing with the page 3.receiving remuneration for services with respect to individual transactions involving the page 4.using the page 's time, personnel, equipment, supplies, or good will other than for approved page activities, programs, and purposes 5.receiving personal gifts or loans from third parties dealing with the page . Receipt of any gift is disapproved except gifts of nominal value that could not be refused without discourtesy. No personal gift of money should ever be accepted. Interpretation of this statement of policy the areas of conflicting interest listed in the previous section, and the relations in those areas that may give rise to conflict are not exhaustive. Conceivably, conflicts might arise in other areas or through other relations. It is assumed that the trustees, officers, and management employees will recognize such areas and relation by analogy. The fact that one of the interests described exists does not mean necessarily that a conflict exists, or that the conflict, if it exists, is material enough to be of practical importance, or if material that upon full disclosure of all relevant facts and circumstances that it is necessarily a

Form 990, Page 6, Part VI, Line 15A

NO SALARIES PAID

Form 990, Page 6, Part VI, Line 15B

NO SALARIES PAID

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
58-2399475
Phone
7702168555

Signing Officer

Name
Dr Allene Magill
Title
Executive Director
Phone
7702168555
Signed
2015-04-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Allene Magill
Formed
1998
Legal Domicile
Ga
Voting Board Members
17
Independent Board Members
17
Employees
0

Preparer

Preparer
J Chris Hollifield
Phone
7702877800
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

Note 12 - uncertain tax positions effective july 1, 2009, the association implemented the new accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board fasb asc 740-10-20, income taxes. The guidance prescribes a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required before being recognized in the financial statements. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of june 30, 2014, the association has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. With few exceptions, the association is no longer subject to u.s. Federal, state, and local income tax examinations by tax authorities for years before fiscal year 2009.

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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT EL
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
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IRS990/FormationYr01998
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IRS990/MissionDesc0TO PROVIDE SUPPORT FOR THE LEGAL SELF-INSURANCE PROVIDED TO MEMBERS OF THE PROFESSIONAL ASSOCIATION OF GEORGIA EDUCATORS, INC.
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IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0PREMIUM TAXES
IRS990/OtherExpensesGrp/Desc1LICENSE RENEWAL
IRS990/OtherExpensesGrp/ProgramServicesAmt034950
IRS990/OtherExpensesGrp/ProgramServicesAmt1500
IRS990/OtherExpensesGrp/TotalAmt034950
IRS990/OtherExpensesGrp/TotalAmt1500
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IRS990/OtherLiabilitiesGrp/EOYAmt01316072
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DR ALLENE MAGILL
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IRS990/RelatedOrganizationsAmt01811001
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IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/CertificationInd0X
IRS990ScheduleA/Contribution35ControlledInd0false
IRS990ScheduleA/ContributionControllerInd0false
IRS990ScheduleA/ContributionFamilyInd0false
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0THE ORGANIZATION PROVIDES LEGAL SUPPORT AND PROTECTION FOR MEMBERS OF THE PROFESSIONAL ASSOCIATION OF GA EDUCATORS, THE SUPPORTED ORGANIZATION.
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine10PROFESSIONAL ASSOCIATION OF GEORGIA EDUCATORS INC
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IRS990ScheduleD/ExpensesNotReportedAmt0565161
IRS990ScheduleD/ExpensesSubtotalAmt01124244
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0986456
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1287531
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt242085
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEGAL CLAIMS LOSS RESERVE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PREMIUM TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEGAL CLAIMS PAYABLE
IRS990ScheduleD/PriorYearAdjustmentsAmt0565161
IRS990ScheduleD/RevenueSubtotalAmt01812436
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NOTE 12 - UNCERTAIN TAX POSITIONS EFFECTIVE JULY 1, 2009, THE ASSOCIATION IMPLEMENTED THE NEW ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD FASB ASC 740-10-20, INCOME TAXES. THE GUIDANCE PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2014, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE, AND LOCAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE FISCAL YEAR 2009.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalExpensesPerForm990Amt01124244
IRS990ScheduleD/TotalLiabilityAmt01316072
IRS990ScheduleD/TotalRevenuePerForm990Amt01812436
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01812436
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01689405
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT COPY OF THE TAX RETURN IS DISTRIBUTED TO EACH BOARD MEMBER, EITHER AT A BOARD MEETING OR VIA EMAIL. BOARD MEMBERS REVIEW THE RETURN, AND ANY COMMENTS OR ISSUES RAISED ARE ADDRESSED BY THE ORGANIZATION'S DIRECTOR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PAGE CONFLICT OF INTEREST STATEMENT REASON FOR STATEMENT PAGE , AS A NONPROFIT ORGANIZATION, DEPENDS ON MEMBERSHIP DUES AND CHARITABLE CONTRIBUTIONS FROM THE PUBLIC. MAINTENANCE OF ITS NON-PROFIT ORGANIZATION STATUS IS IMPORTANT BOTH FOR ITS CONTINUED FINANCIAL STABILITY AND FOR THE RECEIPT OF CONTRIBUTIONS AND PUBLIC SUPPORT. THEREFORE, THE OPERATIONS OF THE PAGE FIRST MUST FULFILL ALL LEGAL REQUIREMENTS. THEY ALSO DEPEND ON THE PUBLIC TRUST AND THUS ARE SUBJECT TO SCRUTINY BY AND ACCOUNTABILITY TO BOTH GOVERNMENTAL AUTHORITIES AND MEMBERS OF THE PUBLIC. CONSEQUENTLY, THERE EXISTS BETWEEN THE PAGE AND ITS BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES A FIDUCIARY DUTY THAT CARRIES WITH IT A BROAD AND UNBENDING DUTY OF LOYALTY AND FIDELITY. THE BOARD, OFFICERS, AND MANAGEMENT EMPLOYEES HAVE THE RESPONSIBILITY OF ADMINISTERING THE AFFAIRS OF THE PAGE HONESTLY AND PRUDENTLY, AND OF EXERCISING THEIR BEST CARE, SKILL, AND JUDGMENT FOR THE SOLE BENEFIT OF THE PAGE . THOSE PERSONS SHALL EXERCISE THE UTMOST GOOD FAITH IN ALL TRANSACTIONS INVOLVED IN THEIR DUTIES, AND THEY SHALL NOT USE THEIR POSITIONS WITH THE PAGE OR KNOWLEDGE GAINED THERE FROM FOR THEIR PERSONAL BENEFIT. THE INTERESTS OF THE ORGANIZATION MUST HAVE THE FIRST PRIORITY IN ALL DECISIONS AND ACTIONS. PERSONS CONCERNED THIS STATEMENT IS DIRECTED NOT ONLY TO BOARD MEMBERS AND OFFICERS, BUT TO ALL EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF THE PAGE . FOR EXAMPLE, THIS INCLUDES ALL WHO MAKE PURCHASING DECISIONS, ALL OTHER PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL," AND ALL WHO HAVE PROPRIETARY INFORMATION CONCERNING THE PAGE . KEY AREAS IN WHICH CONFLICT MAY ARISE CONFLICTS OF INTEREST MAY ARISE IN THE RELATIONS OF DIRECTORS, OFFICERS, AND MANAGEMENT EMPLOYEES WITH ANY OF THE FOLLOWING THIRD PARTIES: PERSONS AND FIRMS SUPPLYING GOODS AND SERVICES TO THE PAGE PERSONS AND FIRMS FROM WHOM THE PAGE LEASES PROPERTY AND EQUIPMENT PERSONS AND FIRMS WITH WHOM THE PAGE IS DEALING OR PLANNING TO DEAL IN CONNECTION WITH THE GIFT, PURCHASE OR SALE OF REAL ESTATE, SECURITIES, OR OTHER PROPERTY COMPETING OR AFFINITY ORGANIZATIONS DONORS AND OTHERS SUPPORTING THE PAGE RECIPIENTS OF SCHOLARSHIPS OR GRANTS FROM THE PAGE AGENCIES, ORGANIZATIONS, AND ASSOCIATIONS THAT AFFECT THE OPERATIONS OF THE PAGE FAMILY MEMBERS, FRIENDS, AND OTHER EMPLOYEES NATURE OF CONFLICTING INTEREST A MATERIAL CONFLICTING INTEREST MAY BE DEFINED AS AN INTEREST, DIRECT OR INDIRECT, WITH ANY PERSONS AND FIRMS DOING BUSINESS WITH PAGE OR SEEKING SUCH A RELATIONSHIP. SUCH AN INTEREST MIGHT ARISE, FOR EXAMPLE, THROUGH 1.OWNING STOCK OR HOLDING DEBT OR OTHER PROPRIETARY INTERESTS IN ANY THIRD PARTY DEALING WITH THE PAGE 2.HOLDING OFFICE, SERVING ON THE BOARD, PARTICIPATING IN MANAGEMENT, OR BEING OTHERWISE EMPLOYED (OR FORMERLY EMPLOYED) BY ANY THIRD PARTY DEALING WITH THE PAGE 3.RECEIVING REMUNERATION FOR SERVICES WITH RESPECT TO INDIVIDUAL TRANSACTIONS INVOLVING THE PAGE 4.USING THE PAGE 'S TIME, PERSONNEL, EQUIPMENT, SUPPLIES, OR GOOD WILL OTHER THAN FOR APPROVED PAGE ACTIVITIES, PROGRAMS, AND PURPOSES 5.RECEIVING PERSONAL GIFTS OR LOANS FROM THIRD PARTIES DEALING WITH THE PAGE . RECEIPT OF ANY GIFT IS DISAPPROVED EXCEPT GIFTS OF NOMINAL VALUE THAT COULD NOT BE REFUSED WITHOUT DISCOURTESY. NO PERSONAL GIFT OF MONEY SHOULD EVER BE ACCEPTED. INTERPRETATION OF THIS STATEMENT OF POLICY THE AREAS OF CONFLICTING INTEREST LISTED IN THE PREVIOUS SECTION, AND THE RELATIONS IN THOSE AREAS THAT MAY GIVE RISE TO CONFLICT ARE NOT EXHAUSTIVE. CONCEIVABLY, CONFLICTS MIGHT ARISE IN OTHER AREAS OR THROUGH OTHER RELATIONS. IT IS ASSUMED THAT THE TRUSTEES, OFFICERS, AND MANAGEMENT EMPLOYEES WILL RECOGNIZE SUCH AREAS AND RELATION BY ANALOGY. THE FACT THAT ONE OF THE INTERESTS DESCRIBED EXISTS DOES NOT MEAN NECESSARILY THAT A CONFLICT EXISTS, OR THAT THE CONFLICT, IF IT EXISTS, IS MATERIAL ENOUGH TO BE OF PRACTICAL IMPORTANCE, OR IF MATERIAL THAT UPON FULL DISCLOSURE OF ALL RELEVANT FACTS AND CIRCUMSTANCES THAT IT IS NECESSARILY A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO SALARIES PAID
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO SALARIES PAID
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/AssetSaleToOtherOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine10PROFESSIONAL ASSOC OF GA EDUC INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581242566
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt06
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0GA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MEMBERSHIP
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode031141
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
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IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
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IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0572097
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-252879
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-129848
IRS990/TotalProgramServiceExpensesAmt01124244
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01812436
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0572097
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01186224
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-252879
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-129848
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine102971 FLOWERS ROAD SOUTH
IRS990/USAddress/City0ATLANTA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.70$0.77$5.93$1.64$0.71$0.93
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.75$0.76$5.00$1.49$0.53$0.97
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.97$0.94$4.03$1.40$0.99$0.41
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$0.85$3.63$1.36$0.79$0.57
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.86$0.80$3.06$1.37$1.05$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.51$0.77$2.74$1.66$0.69$0.98
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.82$1.06$1.76$1.70$1.59$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.66$1.00$1.66$1.65$1.47$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.27$0.80$1.47$1.83$1.02$0.81
2015Detailed filing. Detailed filing data is available for this year.$1.78$1.12$0.66$1.92$1.13$0.79
2014Detailed filing. Detailed filing data is available for this year.$1.19$1.32$0.13$1.81$1.12$0.69
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.82$0.25$0.90
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.89$0.76$0.95
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.89$0.74$1.07
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.72$0.20$0.48$0.86$0.38