Civic Intelligence

Star Island Mitchell County Inc

990 • Fiscal year 2013 • EIN 80-0832493

Jan 01, 2013 to Dec 31, 2013 • Filed on Oct 10, 2014

P O Box 60130253

(770) 320-7786

Siviq Scores

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

Liabilities / Assets

95th percentile

1.28x

Higher debt load relative to assets than 95% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

28th percentile

-6.6%

Higher net margin than 28% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

$66,024

No earlier filing loaded for comparison.

Net Assets

-$18,265

No earlier filing loaded for comparison.

Liabilities

$84,289

No earlier filing loaded for comparison.

Revenue

$332,442

No earlier filing loaded for comparison.

Expenses

$354,246

No earlier filing loaded for comparison.

Net Income

-$21,804

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.

$100K$50K$0-$50KAssets 2013: $66,024Liabilities 2013: $84,289Net Assets 2013: -$18,2652013Assets 2014: $58,164Liabilities 2014: $74,289Net Assets 2014: -$16,1252014Assets 2015: $64,333Liabilities 2015: $37,523Net Assets 2015: $26,8102015Assets 2016: $23,698Liabilities 2016: $4,580Net Assets 2016: $19,1182016Assets 2017: $12,641Liabilities 2017: $0Net Assets 2017: $12,6412017Assets 2018: $9,460Liabilities 2018: $0Net Assets 2018: $9,4602018

Highlighted filing

2013

Assets$66,024
Liabilities$84,289
Net Assets-$18,265

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2013: $332,442Expenses 2013: $354,246Net Income 2013: -$21,8042013Revenue 2014: $365,851Expenses 2014: $344,628Net Income 2014: $21,2232014Revenue 2015: $418,829Expenses 2015: $375,921Net Income 2015: $42,9082015Revenue 2016: $333,372Expenses 2016: $341,064Net Income 2016: -$7,6922016Revenue 2017: $442,818Expenses 2017: $449,295Net Income 2017: -$6,4772017Revenue 2018: $265,564Expenses 2018: $268,745Net Income 2018: -$3,1812018

Highlighted filing

2013

Revenue$332,442
Expenses$354,246
Net Income-$21,804
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Oct 10, 2014
Return Version
2013v3.1
Gross Receipts
$332,442
Mission and Program Overview

Mission

Health Care for boys home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable-$41,614-
Cash and Non-Interest-Bearing Accounts-$18,370-
Cap Stk Tr Prin Current Funds-$12,226-
Land, Buildings, and Equipment, Net-$6,040-
Rtn Earn Endowment Incm Other Fnds-$-30,491-
Total Assets$0$66,024▲ $66,024
Liabilities
Accounts Payable and Accrued Expenses-$83,174-
Other Liabilities-$1,115-
Total Liabilities$0$84,289▲ $84,289
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$-18,265▼ $18,265
Total Liabilities and Net Assets / Fund Balance$0$66,024▲ $66,024

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$6,040$1,510$7,550
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sharon ZellnerDirector
James ZellnerCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$332,442
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-21,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$219,878
Other Expenses$134,368
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$156,960-$156,960
Payroll Taxes-$62,918-$62,918
Occupancy$45,816--$45,816
Other Expenses$10,626--$10,626
Travel$7,593--$7,593
Fees for Services Accounting-$7,150-$7,150
Insurance$5,555--$5,555
Depreciation Depletion$1,510--$1,510
Total Functional Expenses$127,218$227,028$0$354,246
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
Long term Liabilities$1,115
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Star Island law grants the corporation and its members considerable flexibility in determining the rights and liabilities of its members. All members of the nonprofit corporation have equal rights and obligations with respect to voting, dissolution, redemption of membership, and transfer of membership, in accordance with the articles or bylaws which establish classes of membership with different rights and obligations. All members have the same rights and obligations, unless the articles or bylaws provide otherwise.

Member election for additional members Part VI line 7A

In Star Island,the Board elects from its membership a Chair, and also elects the statutory Officer positions of President, Secretary and Treasurer, positions. The Board may also choose to create other Officer positions, and elect individual members to fill these positions. The procedures relating to the election of these Officers and the term of office are described in the By-Laws.

Governing body decisions Part VI line 7B

In Star Island, the governing board shares many legal precepts such as, the oversight role, the decision-making power, the place in the organizational structure, and the members fiduciary duties. We take into consideration the overseeing of matters critical to the health of the organization not decisions or approvals about specific matters, which is managements rolebut instead those involving fundamental matters such as the viability of its business model, the integrity of its internal systems and controls, and the accuracy of its financial statements.

Form 990 governing body review Part VI line 11

The governing body does review form 990.A copy was sent to each member prior to filing.The form was subjected to a review process by management. This was conducted by Sharon Zellner.

Officer director etc mailing address Part VI line 9

Sharon Zellner125 S Zack Hinton PKWY, McDonough, GA 30253

Conflict of interest policy compliance Part VI line 12C

The Organization has a written Conflict of Interst Policy that everyone who is in a position to experience such a conflict accepts, by signing a pledge.They are also shown the IRS conflict of interest policy. It is included in the instructions for completing Form 1023 (the Application for Exemption under Section 501(c)(3)). This detailed and comprehensive policy is published starting on page 25 of http://www.irs.gov/pub/irs-pdf/i1023.pdf

Governing documents etc available to public Part VI line 19

Address for officers is 125 S Zack Hinton PKWY McDonough GA 30253 The Bylaws and the Articles of Incorporation are the two governing documents that any nonprofit must create when it is being started up, and then it must have on hand as it conducts its business over the life of the organization. Nonprofit organizations, when they are started, are required by the Internal Revenue Service (IRS) and often states and other jurisdictional governments or agencies to have specific governing documents finished in order to receive official charity or nonprofit status from them -thus being allowed to, legally raise tax free dollars.Since, the Articles are a public document stating what we specifically is accountable to the public for, we have it available to the public.

Filing and Contact Details

Filer

EIN
80-0832493

Signing Officer

Name
Sharon Zellner
Title
Director
Phone
2293361700
Signed
2014-10-10
Discuss with paid preparer
No

Organization Details

Principal Officer
James Zellner
Formed
2012
Legal Domicile
Ga
Voting Board Members
2
Independent Board Members
2
Employees
13

Preparer

Preparer
Cyril Thompson
Phone
7703207786
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Star Island law grants the corporation and its members considerable flexibility in determining the rights and liabilities of its members. All members of the nonprofit corporation have equal rights and obligations with respect to voting, dissolution, redemption of membership, and transfer of membership, in accordance with the articles or bylaws which establish classes of membership with different rights and obligations. All members have the same rights and obligations, unless the articles or bylaws provide otherwise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1In Star Island,the Board elects from its membership a Chair, and also elects the statutory Officer positions of President, Secretary and Treasurer, positions. The Board may also choose to create other Officer positions, and elect individual members to fill these positions. The procedures relating to the election of these Officers and the term of office are described in the By-Laws.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2In Star Island, the governing board shares many legal precepts such as, the oversight role, the decision-making power, the place in the organizational structure, and the members fiduciary duties. We take into consideration the overseeing of matters critical to the health of the organization not decisions or approvals about specific matters, which is managements rolebut instead those involving fundamental matters such as the viability of its business model, the integrity of its internal systems and controls, and the accuracy of its financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The governing body does review form 990.A copy was sent to each member prior to filing.The form was subjected to a review process by management. This was conducted by Sharon Zellner.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Sharon Zellner125 S Zack Hinton PKWY, McDonough, GA 30253
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Organization has a written Conflict of Interst Policy that everyone who is in a position to experience such a conflict accepts, by signing a pledge.They are also shown the IRS conflict of interest policy. It is included in the instructions for completing Form 1023 (the Application for Exemption under Section 501(c)(3)). This detailed and comprehensive policy is published starting on page 25 of http://www.irs.gov/pub/irs-pdf/i1023.pdf
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Address for officers is 125 S Zack Hinton PKWY McDonough GA 30253 The Bylaws and the Articles of Incorporation are the two governing documents that any nonprofit must create when it is being started up, and then it must have on hand as it conducts its business over the life of the organization. Nonprofit organizations, when they are started, are required by the Internal Revenue Service (IRS) and often states and other jurisdictional governments or agencies to have specific governing documents finished in order to receive official charity or nonprofit status from them -thus being allowed to, legally raise tax free dollars.Since, the Articles are a public document stating what we specifically is accountable to the public for, we have it available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Officer director etc mailing address Part VI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Governing documents etc available to public Part VI line 19
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ReturnHeader/BusinessOfficerGrp/PhoneNum02293361700
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ReturnHeader/Filer/BusinessName/BusinessNameLine10STAR ISLAND MITCHELL COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0STAR
ReturnHeader/Filer/EIN0800832493
ReturnHeader/Filer/USAddress/AddressLine10P O Box 601
ReturnHeader/Filer/USAddress/City0McDonough
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ReturnHeader/Filer/USAddress/ZIPCode030253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10CrichtonMullings and Associates PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10903 Pavilion Court Suite I
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode030253
ReturnHeader/PreparerPersonGrp/PhoneNum07703207786
ReturnHeader/PreparerPersonGrp/PreparationDt02014-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cyril Thompson
ReturnHeader/ReturnTs02014-10-13T11:50:34-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

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