Civic Intelligence

Assembly Master Association Inc

990 • Fiscal year 2024 • EIN 82-1925032

Jan 01, 2024 to Jun 30, 2024 • Filed on May 15, 2025

Organization ProfileN/A
2582 Assembly Blvd Bldg 200Doraville, GA 30360

(470) 225-5468

Siviq Scores

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

Liabilities / Assets

91st percentile

0.49x

Higher debt load relative to assets than 91% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

95th percentile

1.01x

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

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

32nd percentile

-5.8%

Higher net margin than 32% of similar nonprofits.

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

88th percentile

$0

Higher top officer pay than 88% of similar nonprofits.

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

2024 filings • 501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

$206,484

No earlier filing loaded for comparison.

Net Assets

$105,807

No earlier filing loaded for comparison.

Liabilities

$100,677

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin32nd percentile

Revenue

$99,550

No earlier filing loaded for comparison.

Expenses

$105,372

No earlier filing loaded for comparison.

Net Income

-$5,822

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$800K$600K$400K$200K$0Assets 2024: $206,484Liabilities 2024: $100,677Net Assets 2024: $105,8072024Assets 2025: $769,451Liabilities 2025: $91,745Net Assets 2025: $677,7062025

Highlighted filing

2024

Assets$206,484
Liabilities$100,677
Net Assets$105,807
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.5M$1.0M$500K$0-$500KRevenue 2024: $99,550Expenses 2024: $105,372Net Income 2024: -$5,8222024Revenue 2025: $1,218,778Expenses 2025: $595,368Net Income 2025: $623,4102025

Highlighted filing

2024

Revenue$99,550
Expenses$105,372
Net Income-$5,822
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$99,550
Mission and Program Overview

Mission

Ama's responsibility is to maintain and manage all public utilities and parks for the assembly atlanta facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$28,013$134,945▲ $106,932
Cash and Non-Interest-Bearing Accounts$102,662$71,539▼ $31,123
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$130,675$206,484▲ $75,809
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$19,046$100,677▲ $81,631
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$19,046$100,677▲ $81,631
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$111,629$105,807▼ $5,822
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$111,629$105,807▼ $5,822
Total Liabilities and Net Assets / Fund Balance$130,675$206,484▲ $75,809
Compensation and Service Providers
Top Officer Pay88th percentile

Board Members and Trustees

NameTitle
Hilton H Howell JrChairman & President
John H Gipson JrPast President
Rick BurnsVice Chairman & Vice President
Bob HughesBoard Member
John H Gipson SrBoard Member
Robyn ZurfluhBoard Member
Josh PilaAsst Secretary
Ann Marie CrochetAsst Treasurer
Rachel CashAsst Treasurer
Ellenann YelvertonSecretary
Caleb RaymondSecretary & Asst Secretary
Jackson S Cowart IvTreasurer
Justin CampbellTreasurer & Asst VP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$99,550
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-5,822
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$105,372
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$69,732$0$0$69,732
Fees for Services Management$0$18,000$0$18,000
Insurance$9,382$0$0$9,382
Fees for Services Legal$0$8,228$0$8,228
Office Expenses$30$0$0$30
Total Functional Expenses$79,144$26,228$0$105,372
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“President john h gipson, jr & board member john h gipson, sr have a family relationship”

Form 990, Part VI, Section A, Line 6

“The organization's members are property owners within the community subject to the master development plan.”

Form 990, Part VI, Section A, Line 7A

“The organization's membership is divided into Class A and Class B. Class A includes all property owners, except the Declarant, with each owner receiving one vote per unit owned. Class B consists solely of the Declarant, who, per the bylaws, has exclusive authority to appoint board members during the "Declarant Control Period" until 100% of the units under the master development plan are completed. Upon termination of the Declarant Control Period, Class B membership expires, and the Declarant transitions to Class A membership for each unit it owns.”

Form 990, Part VI, Section A, Line 7B

“Members reserve the right to approve the annual assessments and budget.”

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

“The organization's tax consultants collaborate with its officers to prepare form 990. Once the form is finalized, the board convenes to review and approve it prior to submission.”

Form 990, Part VI, Section C, Line 19

“Upon request, the organization will work with the requestor to determine the most effective approach for providing the requested information.”

Filing and Contact Details

Filer

Filer Name
Assembly Master Association Inc
EIN
82-1925032
In Care Of
% RICK BURNS
Phone
4702255468
Address
2582 ASSEMBLY BLVD BLDG 200, DORAVILLE, GA 30360

Signing Officer

Name
Caleb Raymond
Title
Assistant Secretary
Phone
4702255468
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caleb Raymond
Formed
2017
Legal Domicile
Ga
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
5

Preparer

Firm
Smith & Howard Advisory LLC
Address
271 17TH STREET NW SUITE 2100, ATLANTA, GA 30363
Preparer
Sabre J Linahan
Phone
4048746244
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IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0105807
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt069732
IRS990/OccupancyGrp/TotalAmt069732
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt030
IRS990/OfficeExpensesGrp/TotalAmt030
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CALEB RAYMOND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0713990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt099550
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt099550
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt00
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt00
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt00
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-5822
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt099550
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT JOHN H GIPSON, JR & BOARD MEMBER JOHN H GIPSON, SR HAVE A FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization's members are property owners within the community subject to the master development plan.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization's membership is divided into Class A and Class B. Class A includes all property owners, except the Declarant, with each owner receiving one vote per unit owned. Class B consists solely of the Declarant, who, per the bylaws, has exclusive authority to appoint board members during the "Declarant Control Period" until 100% of the units under the master development plan are completed. Upon termination of the Declarant Control Period, Class B membership expires, and the Declarant transitions to Class A membership for each unit it owns.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members reserve the right to approve the annual assessments and budget.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S TAX CONSULTANTS COLLABORATE WITH ITS OFFICERS TO PREPARE FORM 990. ONCE THE FORM IS FINALIZED, THE BOARD CONVENES TO REVIEW AND APPROVE IT PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Upon request, the organization will work with the requestor to determine the most effective approach for providing the requested information.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0130675
IRS990/TotalAssetsEOYAmt0206484
IRS990/TotalAssetsGrp/BOYAmt0130675
IRS990/TotalAssetsGrp/EOYAmt0206484
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026228
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt079144
IRS990/TotalFunctionalExpensesGrp/TotalAmt0105372
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019046
IRS990/TotalLiabilitiesEOYAmt0100677
IRS990/TotalLiabilitiesGrp/BOYAmt019046
IRS990/TotalLiabilitiesGrp/EOYAmt0100677
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0111629
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0105807
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalProgramServiceExpensesAmt079144
IRS990/TotalProgramServiceRevenueAmt099550
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt099550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099550
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0130675
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0206484
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$206,484
Liabilities
$100,677
Net assets
$105,807
Revenue
$99,550
Expenses
$105,372
Net income
-$5,822
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.77$0.09$0.68$1.22$0.60$0.62
2024Detailed filing. Detailed filing data is available for this year.$0.21$0.10$0.11$0.10$0.11$0.01