Civic Intelligence

The Jimmy Simpson Foundation

990 • Fiscal year 2017 • EIN 58-2402992

Jan 01, 2017 to Dec 31, 2017 • Filed on Aug 20, 2018

Organization ProfileWWW.JIMMYSIMPSONFOUNDATION.ORG

View Organization Page

PO Box 69Rock Spring, GA 30739

(706) 438-8662

Siviq Scores

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

Liabilities / Assets

98th percentile

1.95x

Higher debt load relative to assets than 98% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

77th percentile

0.46x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

41st percentile

0.3%

Higher net margin than 41% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$60,756

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 3.8% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

93rd percentile

65%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

28th percentile

-4.0%

Faster revenue growth than 28% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets98th percentile

Assets

Up

$381,694

Up $150,452 (+65%) from 2016

Net Assets

Up

-$364,058

Up $4,144 (+1.1%) from 2016

Liabilities

Up

$745,752

Up $146,308 (+24%) from 2016

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin41st percentile

Revenue

Down

$1,619,877

Down $66,924 (-4.0%) from 2016

Expenses

Down

$1,615,733

Down $135,902 (-7.8%) from 2016

Net Income

Up

$4,144

Up $68,978 (+106%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth93rd percentile

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

$2.0M$1.0M$0-$1.0MAssets 2011: $487,076Liabilities 2011: $722,748Net Assets 2011: -$235,6722011Assets 2012: $396,221Liabilities 2012: $710,216Net Assets 2012: -$313,9952012Assets 2013: $358,160Liabilities 2013: $654,955Net Assets 2013: -$296,7952013Assets 2014: $351,011Liabilities 2014: $599,250Net Assets 2014: -$248,2392014Assets 2015: $341,533Liabilities 2015: $644,901Net Assets 2015: -$303,3682015Assets 2016: $231,242Liabilities 2016: $599,444Net Assets 2016: -$368,2022016Assets 2017: $381,694Liabilities 2017: $745,752Net Assets 2017: -$364,0582017Assets 2018: $282,083Liabilities 2018: $573,441Net Assets 2018: -$291,3582018Assets 2019: $747,108Liabilities 2019: $763,598Net Assets 2019: -$16,4902019Assets 2020: $1,325,059Liabilities 2020: $982,179Net Assets 2020: $342,8802020Assets 2021: $1,584,822Liabilities 2021: $966,407Net Assets 2021: $618,4152021Assets 2022: $1,537,317Liabilities 2022: $763,737Net Assets 2022: $773,5802022Assets 2023: $1,545,877Liabilities 2023: $742,663Net Assets 2023: $803,2142023Assets 2024: $1,741,674Liabilities 2024: $1,012,030Net Assets 2024: $729,6442024

Highlighted filing

2017

Assets$381,694
Liabilities$745,752
Net Assets-$364,058
Open 2017 Filing

Operations Trend

Revenue Growth28th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,937,366Expenses 2011: $1,823,746Net Income 2011: $113,6202011Expenses 2012: $1,868,4972012Revenue 2013: $1,999,833Expenses 2013: $1,982,633Net Income 2013: $17,2002013Revenue 2014: $1,820,122Expenses 2014: $1,771,566Net Income 2014: $48,5562014Revenue 2015: $1,797,024Expenses 2015: $1,852,153Net Income 2015: -$55,1292015Revenue 2016: $1,686,801Expenses 2016: $1,751,635Net Income 2016: -$64,8342016Revenue 2017: $1,619,877Expenses 2017: $1,615,733Net Income 2017: $4,1442017Revenue 2018: $1,902,175Expenses 2018: $1,829,475Net Income 2018: $72,7002018Revenue 2019: $2,284,989Expenses 2019: $2,010,121Net Income 2019: $274,8682019Revenue 2020: $2,615,277Expenses 2020: $2,255,907Net Income 2020: $359,3702020Revenue 2021: $3,135,320Expenses 2021: $2,859,785Net Income 2021: $275,5352021Revenue 2022: $3,184,489Expenses 2022: $3,029,324Net Income 2022: $155,1652022Revenue 2023: $3,444,982Expenses 2023: $3,415,348Net Income 2023: $29,6342023Revenue 2024: $3,653,492Expenses 2024: $3,727,062Net Income 2024: -$73,5702024

Highlighted filing

2017

Revenue$1,619,877
Expenses$1,615,733
Net Income$4,144
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Aug 20, 2018
Return Version
2017v2.3
Gross Receipts
$1,619,877
Mission and Program Overview

Mission

To provide support and twenty four hour care to non-ambulatory clients

Support and care of non-ambulatory clients

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$349,116$329,356▼ $19,760
Land, Buildings, and Equipment, Net$167,158$162,312▼ $4,846
Savings and Temporary Cash Investments$7,945$121,549▲ $113,604
Accounts Receivable$49,819$91,038▲ $41,219
Prepaid Expenses and Deferred Charges$3,139$3,776▲ $637
Intangible Assets$3,181$3,019▼ $162
Total Assets$231,242$381,694▲ $150,452
Liabilities
Mortgage Notes Payable Secured by Investment Property$177,177$169,829▼ $7,348
Deferred Revenue$0$108,600▲ $108,600
Other Liabilities$33,822$106,739▲ $72,917
Accounts Payable and Accrued Expenses$39,329$31,228▼ $8,101
Total Liabilities$599,444$745,752▲ $146,308
Net Assets / Fund Balance
Temporarily Rstr Net Assets$4,813$8,274▲ $3,461
Unrestricted Net Assets$-373,015$-372,332▲ $683
Total Net Assets Fund Balance$-368,202$-364,058▲ $4,144
Total Liabilities and Net Assets / Fund Balance$231,242$381,694▲ $150,452

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$135,085$100,432$235,517
Equipment$6,410$81,855$88,265
Other Land Buildings$20,817-$20,817
Compensation and Service Providers
Top Officer Pay49th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Vickie S HodgeCEOFT$55,079$5,677$60,756
Glenda SimpsonCFOPT$33,734$2,527$36,261

Board Members and Trustees

NameTitle
Jeffrey R SimpsonDirector-board Chairman
Leon RayDirector-vice Chairman
Dan MiearsDirector
Dick BrookfieldDirector
Mystie SwingleDirector
Sherry FosterDirector
Walter WilliamsDirector
Carolyn SimpsonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$17,862
Program Service Revenue
$1,575,973
Investment Income
$0
Other Revenue
$26,042
All Other Contributions
$17,862
Change in Net Assets
$4,144

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,619,877
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,619,877
Total Revenue per Form 990
$1,619,877
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,112,004
Other Expenses$300,014
Grants and Similar Amounts Paid$203,715
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$563,979$355,698-$919,677
Grants to Domestic Individuals$203,715--$203,715
Current Officers, Directors, Trustees, and Key Employees-$97,017-$97,017
Payroll Taxes$40,393$35,895-$76,288
Occupancy$46,804$18,652-$65,456
Insurance$27,845$21,328-$49,173
All Other Expenses$30,857$6,172-$37,029
Other Expenses$12,831$8,610-$21,441
Other Employee Benefits$11,544$7,478-$19,022
Travel-$15,699-$15,699
Depreciation Depletion$5,842$4,057-$9,899
Fees for Services Other$9,198--$9,198
Interest-$9,095-$9,095
Fees for Services Accounting$4,637$3,091-$7,728
Advertising$1,087$725-$1,812
Fees for Services Legal$216$144-$360
Total Functional Expenses$1,007,168$608,565$0$1,615,733

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,615,733
Total Expenses per Audited Statements$1,615,733
Total Expenses per Form 990$1,615,733
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Carolyn SimpsonLessor/lesseeTHE ORGANIZATION PAYS RENT TO CAROLYN SIMPSON EACH MONTH IN THE AMOUNT OF $1,500 FOR THE USE OF THE LAND AND BUILDINGS IN WHICH THEY OPERATENo$18,000

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$349,116$329,356▼ $19,760
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$106,739
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
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 A, Line 2

“Vickie s. Hodge is the daughter of carolyn simpson. Jeffrey r. Simpson is the son of carolyn simpson.”

Form 990, Part VI, Section B, Line 11B

“A draft copy of form 990 was provided to members of management for review. After management review and approval for filing, a copy of the finalized form 990 was provided to each member of the board before the return was filed with the irs.”

Form 990, Part VI, Section C, Line 18

“Irs forms 1023 and 990 are available for review monday through friday from 9 am to 4:30 pm. Form 990 is also available on www.guidestar.org.”

Form 990, Part VI, Section C, Line 19

“All policies are available upon request and are kept in a policy book in the human resource office. They are available for review monday through friday from 9 am to 4:30 pm.”

Filing and Contact Details

Filer

Filer Name
The Jimmy Simpson Foundation
EIN
58-2402992
Phone
7064388662
Address
PO BOX 69, ROCK SPRING, GA 30739

Signing Officer

Name
Vicki S Hodge
Title
CEO
Phone
7063759520
Signed
2018-08-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Vicki S Hodge
Formed
1998
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
6
Employees
55
Volunteers
77

Preparer

Firm
Neal Scouten & Mcconnell Pc
Address
SUITE 1440 REPUBLIC CENTRE, CHATTANOOGA, TN 37450-1440
Preparer
Gloria S Mcconnell
Phone
4232674400
Supplemental Narrative

Additional Explanations

Sec 1.263(A)-1(F) De Minimis Safe Harbor Election

“The jimmy simpson foundation, inc. P.o. Box 69 rock spring, ga 30739 employer identification number: 58-2402992 for the year ending december 31, 2017 the jimmy simpson foundation, inc. Is making the deminimis safe harbor election under reg. Sec. 1.263(a)-1(f).”

FORM 990, PART XII, LINE 2C:

“The audit process has not changed from the prior year.”

Raw XML AppendixShowing 400 of 491 raw XML fields

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

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IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010690
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt19639
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24575
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt38610
IRS990/OtherExpensesGrp/ProgramServicesAmt016035
IRS990/OtherExpensesGrp/ProgramServicesAmt114458
IRS990/OtherExpensesGrp/ProgramServicesAmt217727
IRS990/OtherExpensesGrp/ProgramServicesAmt312831
IRS990/OtherExpensesGrp/TotalAmt026725
IRS990/OtherExpensesGrp/TotalAmt124097
IRS990/OtherExpensesGrp/TotalAmt222302
IRS990/OtherExpensesGrp/TotalAmt321441
IRS990/OtherLiabilitiesGrp/BOYAmt033822
IRS990/OtherLiabilitiesGrp/EOYAmt0106739
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt026042
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt026042
IRS990/OtherRevenueTotalAmt026042
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0355698
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0563979
IRS990/OtherSalariesAndWagesGrp/TotalAmt0919677
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt035895
IRS990/PayrollTaxesGrp/ProgramServicesAmt040393
IRS990/PayrollTaxesGrp/TotalAmt076288
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03139
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03776
IRS990/PrincipalOfficerNm0VICKI S HODGE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0621990
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES-SAFEHAVEN
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01575973
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01575973
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt019441
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0159950
IRS990/PYInvestmentIncomeAmt03
IRS990/PYOtherExpensesAmt0354759
IRS990/PYOtherRevenueAmt01640
IRS990/PYProgramServiceRevenueAmt01665717
IRS990/PYRevenuesLessExpensesAmt0-64834
IRS990/PYSalariesCompEmpBnftPaidAmt01236926
IRS990/PYTotalExpensesAmt01751635
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01686801
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt04144
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01602015
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07945
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0121549
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt017862
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt019441
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt05122
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03140
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt012992
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt058557
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0665
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0678
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt01575973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01665717
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt01771414
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt01768718
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt01969675
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt08751497
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0665
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0678
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/InvestmentIncomePYPct00.00010
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt026042
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01640
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt020481
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt048564
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt017163
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0113890
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98720
IRS990ScheduleA/PublicSupportPY509Pct00.98550
IRS990ScheduleA/PublicSupportTotal509Amt08810054
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01593835
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01685158
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01776536
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01771858
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01982667
IRS990ScheduleA/Total509Grp/TotalAmt08810054
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01619877
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01686801
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01797024
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01821087
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01999833
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt08924622
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt06410
IRS990ScheduleD/EquipmentGrp/DepreciationAmt081855
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088265
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01615733
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0135085
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0100432
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0235517
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020817
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0106739
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX PAYABLE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01619877
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162312
IRS990ScheduleD/TotalExpensesPerForm990Amt01615733
IRS990ScheduleD/TotalLiabilityAmt0106739
IRS990ScheduleD/TotalRevenuePerForm990Amt01619877
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01619877
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01615733
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt0203715
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0SCHOLARSHIPS FOR NON-AMBULATORY CLIENTS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt02
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0FMV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE AMOUNT OF SCHOLARSHIPS GRANTED IS BASED ON THE COST OF SERVICES AND DETERMINED BY THE ORGANIZATION. NO MONIES ARE GIVEN DIRECTLY TO THE CLIENTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CAROLYN SIMPSON
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0LESSOR/LESSEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt018000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0THE ORGANIZATION PAYS RENT TO CAROLYN SIMPSON EACH MONTH IN THE AMOUNT OF $1,500 FOR THE USE OF THE LAND AND BUILDINGS IN WHICH THEY OPERATE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0329356
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIONS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0772197
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CAROLYN SIMPSON
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0SECRETARY-TREASURER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/TotalBalanceDueAmt0329356
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VICKIE S. HODGE IS THE DAUGHTER OF CAROLYN SIMPSON. JEFFREY R. SIMPSON IS THE SON OF CAROLYN SIMPSON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF FORM 990 WAS PROVIDED TO MEMBERS OF MANAGEMENT FOR REVIEW. AFTER MANAGEMENT REVIEW AND APPROVAL FOR FILING, A COPY OF THE FINALIZED FORM 990 WAS PROVIDED TO EACH MEMBER OF THE BOARD BEFORE THE RETURN WAS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IRS FORMS 1023 AND 990 ARE AVAILABLE FOR REVIEW MONDAY THROUGH FRIDAY FROM 9 AM TO 4:30 PM. FORM 990 IS ALSO AVAILABLE ON WWW.GUIDESTAR.ORG.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL POLICIES ARE AVAILABLE UPON REQUEST AND ARE KEPT IN A POLICY BOOK IN THE HUMAN RESOURCE OFFICE. THEY ARE AVAILABLE FOR REVIEW MONDAY THROUGH FRIDAY FROM 9 AM TO 4:30 PM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE JIMMY SIMPSON FOUNDATION, INC. P.O. BOX 69 ROCK SPRING, GA 30739 EMPLOYER IDENTIFICATION NUMBER: 58-2402992 FOR THE YEAR ENDING DECEMBER 31, 2017 THE JIMMY SIMPSON FOUNDATION, INC. IS MAKING THE DEMINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE AUDIT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4SEC 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$381,694
Liabilities
$745,752
Net assets
-$364,058
Revenue
$1,619,877
Expenses
$1,615,733
Net income
$4,144
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$1.01$0.73$3.65$3.73$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.74$0.80$3.44$3.42$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.54$0.76$0.77$3.18$3.03$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.58$0.97$0.62$3.14$2.86$0.28
2020Detailed filing. Detailed filing data is available for this year.$1.33$0.98$0.34$2.62$2.26$0.36
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.76$0.02$2.28$2.01$0.27
2018Detailed filing. Detailed filing data is available for this year.$0.28$0.57$0.29$1.90$1.83$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.38$0.75$0.36$1.62$1.62$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.23$0.60$0.37$1.69$1.75$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.34$0.64$0.30$1.80$1.85$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.35$0.60$0.25$1.82$1.77$0.05
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.65$0.30$2.00$1.98$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.71$0.31$1.87
2011Summary only. Only limited summary data is available for this year.$0.49$0.72$0.24$1.94$1.82$0.11