Civic Intelligence

Star Island Mitchell County Inc

990 • Fiscal year 2015 • EIN 80-0832493

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 14, 2016

P O Box 601McDonough, GA 30253

(770) 320-7786

Siviq Scores

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

Liabilities / Assets

90th percentile

0.58x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

81st percentile

0.09x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

64th percentile

10%

Higher net margin than 64% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

63rd percentile

11%

Faster asset growth than 63% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

68th percentile

14%

Faster revenue growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$64,333

Up $6,169 (+11%) from 2014

Net Assets

Up

$26,810

Up $42,935 (+266%) from 2014

Liabilities

Down

$37,523

Down $36,766 (-49%) from 2014

Revenue

Up

$418,829

Up $52,978 (+14%) from 2014

Expenses

Up

$375,921

Up $31,293 (+9.1%) from 2014

Net Income

Up

$42,908

Up $21,685 (+102%) from 2014

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

2015

Assets$64,333
Liabilities$37,523
Net Assets$26,810

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

2015

Revenue$418,829
Expenses$375,921
Net Income$42,908
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 14, 2016
Return Version
2015v2.1
Gross Receipts
$418,829
Mission and Program Overview

Mission

Health Care for boys home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$28,757$34,216▲ $5,459
Rtn Earn Endowment Incm Other Fnds$-16,098$26,810▲ $42,908
Cash and Non-Interest-Bearing Accounts$24,876$8,848▼ $16,028
Total Assets$58,163$64,333▲ $6,170
Other Assets Total$4,530$21,269▲ $16,739
Liabilities
Accounts Payable and Accrued Expenses$74,261$37,523▼ $36,738
Total Liabilities$74,261$37,523▼ $36,738
Net Assets / Fund Balance
Total Net Assets Fund Balance$-16,098$26,810▲ $42,908
Total Liabilities and Net Assets / Fund Balance$58,163$64,333▲ $6,170

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$21,269--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sharon ZellnerDirector
James ZellnerCEO
Revenue and Support

Revenue Composition

Contributions and Grants
$418,829
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$42,908
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$206,286
Other Expenses$169,635
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,629$27,499-$150,128
Payroll Taxes$43,933$12,225-$56,158
Occupancy$30,000--$30,000
Travel$15,525$508-$16,033
Office Expenses-$13,178-$13,178
Fees for Services Accounting-$12,975-$12,975
Other Expenses$7,904$4,670-$7,904
Total Functional Expenses$302,317$73,604$0$375,921
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
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

Filer Name
Star Island Mitchell County Inc
EIN
80-0832493
Address
P O Box 601, McDonough, GA 30253

Signing Officer

Name
Sharon Zellner
Title
Director
Phone
2293361700
Signed
2016-03-14
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
21

Preparer

Firm
CrichtonMullings and Associates PA
Address
903 Pavilion Court Suite I, McDonough, GA 30253
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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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt064333
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ManagementAndGeneralAmt0508
IRS990/TravelGrp/ProgramServicesAmt015525
IRS990/TravelGrp/TotalAmt016033
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt02
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0Sharon Zellner
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum02293361700
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0STAR ISLAND MITCHELL COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0STAR
ReturnHeader/Filer/EIN0800832493
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 601
ReturnHeader/Filer/USAddress/CityNm0McDonough
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030253
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0261573149
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CrichtonMullings and Associates PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0903 Pavilion Court Suite I
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McDonough
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030253
ReturnHeader/PreparerPersonGrp/PhoneNum07703207786
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cyril Thompson
ReturnHeader/ReturnTs02016-11-15T10:56:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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