Civic Intelligence

Georgia Psychological Association

EIN 58-6044666 • 501(c)6 • Atlanta, GA

Profile

Advancing the profession of psychology in georgia

5555 Glenridge Connector Suite 200Atlanta, GA 30342

www.gapsychology.org

Siviq Scores

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

Liabilities / Assets

47th percentile

0.13x

Higher debt load relative to assets than 47% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.30x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

41st percentile

1.7%

Higher net margin than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$62,384

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 12.2% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

43rd percentile

3.2%

Faster asset growth than 43% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

89th percentile

35%

Faster revenue growth than 89% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,182,237

Up $36,812 (+3.2%) from 2023

Liabilities

Down

$154,144

Down $20,792 (-12%) from 2023

Net Assets

Up

$1,028,093

Up $57,604 (+5.9%) from 2023

Revenue

Up

$511,832

Up $132,953 (+35%) from 2023

Expenses

Up

$502,989

Up $73,169 (+17%) from 2023

Net Income

Up

$8,843

Up $59,784 (+117%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $710,199Liabilities 2011: $35,642Net Assets 2011: $674,5572011Assets 2012: $674,706Liabilities 2012: $95,746Net Assets 2012: $578,9602012Assets 2013: $679,739Liabilities 2013: $139,528Net Assets 2013: $540,2112013Assets 2014: $714,932Liabilities 2014: $80,073Net Assets 2014: $634,8592014Assets 2015: $766,500Liabilities 2015: $59,640Net Assets 2015: $706,8602015Assets 2016: $848,494Liabilities 2016: $139,956Net Assets 2016: $708,5382016Assets 2017: $938,615Liabilities 2017: $130,481Net Assets 2017: $808,1342017Assets 2018: $982,777Liabilities 2018: $130,331Net Assets 2018: $852,4462018Assets 2019: $1,112,987Liabilities 2019: $150,498Net Assets 2019: $962,4892019Assets 2020: $1,235,408Liabilities 2020: $195,607Net Assets 2020: $1,039,8012020Assets 2021: $1,362,276Liabilities 2021: $196,945Net Assets 2021: $1,165,3312021Assets 2022: $1,133,210Liabilities 2022: $163,461Net Assets 2022: $969,7492022Assets 2023: $1,145,425Liabilities 2023: $174,936Net Assets 2023: $970,4892023Assets 2024: $1,182,237Liabilities 2024: $154,144Net Assets 2024: $1,028,0932024

Highlighted filing

2024

Assets$1,182,237
Liabilities$154,144
Net Assets$1,028,093

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $518,3662011Expenses 2012: $508,0032012Expenses 2013: $555,4152013Revenue 2014: $500,005Expenses 2014: $446,838Net Income 2014: $53,1672014Revenue 2015: $490,994Expenses 2015: $385,320Net Income 2015: $105,6742015Revenue 2016: $386,295Expenses 2016: $354,382Net Income 2016: $31,9132016Revenue 2017: $427,974Expenses 2017: $361,804Net Income 2017: $66,1702017Revenue 2018: $442,393Expenses 2018: $412,418Net Income 2018: $29,9752018Revenue 2019: $548,366Expenses 2019: $433,184Net Income 2019: $115,1822019Revenue 2020: $476,842Expenses 2020: $394,357Net Income 2020: $82,4852020Revenue 2021: $449,384Expenses 2021: $470,629Net Income 2021: -$21,2452021Revenue 2022: $478,874Expenses 2022: $528,235Net Income 2022: -$49,3612022Revenue 2023: $378,879Expenses 2023: $429,820Net Income 2023: -$50,9412023Revenue 2024: $511,832Expenses 2024: $502,989Net Income 2024: $8,8432024

Highlighted filing

2024

Revenue$511,832
Expenses$502,989
Net Income$8,843

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.18$0.15$1.03$0.51$0.50$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.15$0.17$0.97$0.38$0.43$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.13$0.16$0.97$0.48$0.53$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.36$0.20$1.17$0.45$0.47$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.20$1.04$0.48$0.39$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.11$0.15$0.96$0.55$0.43$0.12
2018Detailed filing. Detailed filing data is available for this year.$0.98$0.13$0.85$0.44$0.41$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.13$0.81$0.43$0.36$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.85$0.14$0.71$0.39$0.35$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.77$0.06$0.71$0.49$0.39$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.08$0.63$0.50$0.45$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.14$0.54$0.56
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.10$0.58$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.71$0.04$0.67$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Feb 10, 2025
Return Version
2023v6.0
Gross Receipts
$511,832
Mission and Program Overview

Mission

Advancing the profession of psychology in georgia

SEE PAGE 2, PART III

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$383,608$411,415▲ $27,807
Cash and Non-Interest-Bearing Accounts$320,645$299,809▼ $20,836
Accounts Receivable-$15,811-
Prepaid Expenses and Deferred Charges$18,821$2,546▼ $16,275
Total Assets$1,145,425$1,182,237▲ $36,812
Other Assets Total$422,351$452,656▲ $30,305
Liabilities
Deferred Revenue$164,732$144,492▼ $20,240
Other Liabilities$1,630$9,652▲ $8,022
Accounts Payable and Accrued Expenses$8,574--
Total Liabilities$174,936$154,144▼ $20,792
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$527,973$556,239▲ $28,266
Net Assets With Donor Restrictions$442,516$471,854▲ $29,338
Total Net Assets Fund Balance$970,489$1,028,093▲ $57,604
Total Liabilities and Net Assets / Fund Balance$1,145,425$1,182,237▲ $36,812

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$452,656--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$422,351-▲ $30,305-$452,656
2022$398,209-▲ $24,142-$422,351
2021$506,356-▼ $108,147-$398,209
2020$403,044-▲ $103,312-$506,356
2019$405,909-▼ $2,865-$403,044
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
V Gayle Spears PhdExecutive DiPT$62,384$62,384

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$246,404
Program Service Revenue
$215,685
Investment Income
$29,126
Other Revenue
$20,617
Change in Net Assets
$8,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$295,878
Salaries, Compensation, and Employee Benefits$207,111
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$93,203
Current Officers, Directors, Trustees, and Key Employees---$83,056
Fees for Services Other---$75,029
Conferences and Meetings---$64,376
Fees for Services Lobbying---$35,651
Occupancy---$32,070
Fees for Services Accounting---$22,986
Other Employee Benefits---$16,783
Payroll Taxes---$14,069
Information Technology---$13,602
Fees for Services Legal---$12,609
Office Expenses---$8,450
Insurance---$8,119
Advertising---$2,003
Fees for Service Investment Mgmnt Fees---$576
Other Expenses---$412
All Other Expenses---$321
Total Functional Expenses$0$0$0$502,989
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$88,456
Current Year Nondeductible Lobbying and Political Cost$35,651
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Related Party$9,652
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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, Page 6, Part VI, Line 6

The organization has members

Form 990, Page 6, Part VI, Line 7A

The members of gpa vote on the elected officers. The elected officers compose executive committee. Our other board members are appointed and approved by the previous board of directors.

Form 990, Page 6, Part VI, Line 11B

Upon completion of the draft 990, a copy of the document is sent via email in pdf format to all board members. They have the opportunity to direct questions to the ex. Director or provide input prior to final completion of the 990 for submission.

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

At the beginning of each fiscal year, a board retreat and training is held where board members sign off on the conflict of interest policy, board expectations and the whistleblower policy is distributed.

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

The review process for the ex. Director is managed by the past president at the end of the fiscal year. Input is collected from voting board members via a survey monkey survey. The past president tallies the results and presents them to the ex. Director. If a salary increase is merited, it is included in the budget and approved by the board accordingly.

Form 990, Page 6, Part VI, Line 19

The gpa balance sheet is distributed to all attendees (members and non- members) at the gpa annual business meeting. Copies of financial statements are kept on file in the central office and are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Georgia Psychological Association
EIN
58-6044666
Phone
4046346272
Address
5555 GLENRIDGE CONNECTOR SUITE 200, ATLANTA, GA 30342

Signing Officer

Name
V Gayle Spears Phd
Title
Executive Director
Phone
4046346272
Signed
2025-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
V Gayle Spears Phd
Formed
1962
Legal Domicile
Ga
Voting Board Members
13
Independent Board Members
13
Employees
4
Volunteers
35

Preparer

Firm
Reed Quinn & Mcclure
Address
2055 N BROWN RD STE 150, LAWRENCEVILLE, GA 30043-4920
Preparer
Gregory Silberman
Phone
7704499144
Supplemental Narrative

Additional Explanations

Form 990

Sch r part ii column (b) primary activity philanthropic branch of the georgia psychological association

Form 990, Part IX, Line 11G

Payroll processing 1,599 0 0 independent contractors 28,606 0 0 merchant fees 44,824 0 0 total 75,029 0 0

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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/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt1CONT. ED. CO
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIR. PROF. A
IRS990/Form990PartVIISectionAGrp/TitleTxt3MBR, COMM. C
IRS990/Form990PartVIISectionAGrp/TitleTxt4LEGAL & LEGI
IRS990/Form990PartVIISectionAGrp/TitleTxt5PUBLIC ED. C
IRS990/Form990PartVIISectionAGrp/TitleTxt6APA COUNCIL
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMM. PSY. O
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMM. PSY. O
IRS990/Form990PartVIISectionAGrp/TitleTxt9PUBLIC ED. C
IRS990/Form990PartVIISectionAGrp/TitleTxt10ATHENS AREA
IRS990/Form990PartVIISectionAGrp/TitleTxt11ANNUAL MEETI
IRS990/Form990PartVIISectionAGrp/TitleTxt12COMM. IND. P
IRS990/Form990PartVIISectionAGrp/TitleTxt13COMM ON INDE
IRS990/Form990PartVIISectionAGrp/TitleTxt14CLINICAL CHI
IRS990/Form990PartVIISectionAGrp/TitleTxt15GENDER & SEX
IRS990/Form990PartVIISectionAGrp/TitleTxt16COMM. ETHIC
IRS990/Form990PartVIISectionAGrp/TitleTxt17FED ADVOCACY
IRS990/Form990PartVIISectionAGrp/TitleTxt18MBR. COMM. C
IRS990/Form990PartVIISectionAGrp/TitleTxt19ACADEMIC AFF
IRS990/Form990PartVIISectionAGrp/TitleTxt20GENDER & SEX
IRS990/Form990PartVIISectionAGrp/TitleTxt21CONT. ED. CO
IRS990/Form990PartVIISectionAGrp/TitleTxt22SR PSYCH. NE
IRS990/Form990PartVIISectionAGrp/TitleTxt23HEALTH PSYCH
IRS990/Form990PartVIISectionAGrp/TitleTxt24GENDER & SEX
IRS990/Form990PartVIISectionAGrp/TitleTxt25SOCIAL JUSTI
IRS990/Form990PartVIISectionAGrp/TitleTxt26ACADEMIC AFF
IRS990/Form990PartVIISectionAGrp/TitleTxt27HEALTH PSYCH
IRS990/Form990PartVIISectionAGrp/TitleTxt28EARLY CAREER
IRS990/Form990PartVIISectionAGrp/TitleTxt29PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt30PRESIDENT -
IRS990/Form990PartVIISectionAGrp/TitleTxt31VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt32TREAS./FINAN
IRS990/Form990PartVIISectionAGrp/TitleTxt33SECRETARY
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