Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
990 • Fiscal year 2014 • EIN 58-2399475
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Liabilities / Revenue
81st percentile
Higher debt load relative to revenue than 81% of similar nonprofits.
Net Margin
88th percentile
Higher net margin than 88% of similar nonprofits.
Top Officer Pay
34th percentile
Higher top officer pay than 34% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
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.
To provide support for the legal self-insurance provided to members of the professional association of georgia educators, inc.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 |
| Name | Title |
|---|---|
| Emily Felton | President |
| Leslie Mills | President El |
| Amy Denty | Director |
| Donna Graham | Director |
| George Kornegay | Director |
| Kelli De Guire | Director |
| Lindsey Raulerson | Director |
| Megan King | Director |
| Rochelle Lofstrand | Director |
| Sandra Owens | Director |
| Shannon Hammond | Director |
| Stephanie Howard | Director |
| Susan Mullins | Director |
| Tim Mullen | Past Preside |
| Todd Cason | Past Preside |
| Chris Canter | Secretary |
| Lamar Scott | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Warren Fortson | Legal | - | $220,315 |
| Adams Hemingway Wilson | Legal | - | $165,497 |
| Cauthorn Nohr O'dell | Legal | - | $102,889 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Legal Claims Loss Reserve | $986,456 |
| Premium Taxes Payable | $287,531 |
| Legal Claims Payable | $42,085 |
“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”
“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”
“NO SALARIES PAID”
“NO SALARIES PAID”
“UPON REQUEST”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE SUPPORT FOR THE LEGAL SELF-INSURANCE PROVIDED TO MEMBERS OF THE PROFESSIONAL ASSOCIATION OF GEORGIA EDUCATORS, INC. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | STEVE LUSK |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7702168555 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 2971 FLOWERS ROAD SOUTH SUITE 151 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | ATLANTA |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 31141 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 572097 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1186224 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 220315 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 165497 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 102889 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 0 | 123 TUXEDO TERRACE NW |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 1 | PO BOX 1956 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1 | 2 | 201 CHEROKEE ST NE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 0 | ATLANTA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 1 | MACON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/City | 2 | MARIETTA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 0 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 1 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/State | 2 | GA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 0 | 30342 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 1 | 31202 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCode | 2 | 30060 |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 0 | WARREN FORTSON |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 1 | ADAMS HEMINGWAY WILSON |
| IRS990/ContractorCompensationGrp/ContractorName/PersonNm | 2 | CAUTHORN NOHR O'DELL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LEGAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | LEGAL |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | LEGAL |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1811001 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1435 |
| IRS990/CYOtherExpensesAmt | 0 | 1124244 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 688192 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1124244 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1812436 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | HANDLED OVER 10,000 LEGAL CALLS DURING THE YEAR AS WELL AS REFERRING 598 CASES TO NETWORK ATTORNEYS (PAID BY LEGAL SERVICE FUND). |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1124244 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1088794 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1088794 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | AMY DENTY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRIS CANTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | SUSAN MULLINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TODD CASON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LAMAR SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LINDSEY RAULERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GEORGE KORNEGAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROCHELLE LOFSTRAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TIM MULLEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | STEPHANIE HOWARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | EMILY FELTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | KELLI DE GUIRE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | LESLIE MILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | SHANNON HAMMOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | MEGAN KING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | DONNA GRAHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | SANDRA OWENS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PAST PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT EL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 17 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1812436 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 17 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1435 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1435 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 32 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE SUPPORT FOR THE LEGAL SELF-INSURANCE PROVIDED TO MEMBERS OF THE PROFESSIONAL ASSOCIATION OF GEORGIA EDUCATORS, INC. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -252879 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -129848 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
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| IRS990/OtherExpensesGrp/Desc | 1 | LICENSE RENEWAL |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 500 |
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| IRS990/PrincipalOfficerNm | 0 | DR ALLENE MAGILL |
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| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | THE ORGANIZATION PROVIDES LEGAL SUPPORT AND PROTECTION FOR MEMBERS OF THE PROFESSIONAL ASSOCIATION OF GA EDUCATORS, THE SUPPORTED ORGANIZATION. |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | PREMIUM TAXES PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | LEGAL CLAIMS PAYABLE |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO SALARIES PAID |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | NO SALARIES PAID |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/USAddress/AddressLine1 | 0 | 2971 FLOWERS ROAD SOUTH |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.