Civic Intelligence

Higgins Management Services Inc.

EIN 86-1949061 • 501(c)3 • Baxley, GA

Pub. 78 Eligible

Profile

To provide long-term ombudsman care with the goal of improving quality of life for residents in long-term care facilities.

1731 Asbury Church RoadBaxley, GA 31513-1507

n/A

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.99x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

80th percentile

0.25x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Net Margin

40th percentile

0.1%

Higher net margin than 40% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

90th percentile

$115,282

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 16.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2025

Asset Growth

91st percentile

71%

Faster asset growth than 91% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

65th percentile

19%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$174,902

Up $72,793 (+71%) from 2024

Liabilities

Up

$173,170

Up $72,217 (+72%) from 2024

Net Assets

Up

$1,732

Up $576 (+50%) from 2024

Operations
Liabilities / Revenue80th percentileNet Margin40th percentile

Revenue

Up

$694,562

Up $110,426 (+19%) from 2024

Expenses

Up

$693,986

Up $110,164 (+19%) from 2024

Net Income

Up

$576

Up $262 (+83%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth91st percentile

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

$200K$150K$100K$50K$0Assets 2024: $102,109Liabilities 2024: $100,953Net Assets 2024: $1,1562024Assets 2025: $174,902Liabilities 2025: $173,170Net Assets 2025: $1,7322025

Highlighted filing

2025

Assets$174,902
Liabilities$173,170
Net Assets$1,732
Open 2025 Filing

Operations Trend

Revenue Growth65th percentile

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

$800K$600K$400K$200K$0Revenue 2024: $584,136Expenses 2024: $583,822Net Income 2024: $3142024Revenue 2025: $694,562Expenses 2025: $693,986Net Income 2025: $5762025

Highlighted filing

2025

Revenue$694,562
Expenses$693,986
Net Income$576
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$174,902
Liabilities
$173,170
Net assets
$1,732
Revenue
$694,562
Expenses
$693,986
Net income
$576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.75$1.73$0.02$6.95$6.94$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.02$1.01$0.01$5.84$5.84$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 4, 2026
Return Version
2025v4.0
Gross Receipts
$694,562
Mission and Program Overview

Mission

To provide long-term ombudsman care with the goal of improving quality of life for residents in long-term care facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$102,109$174,902▲ $72,793
Loans From Officers Directors$17,500$62,000▲ $44,500
Total Assets$102,109$174,902▲ $72,793
Liabilities
Unsecured Notes Loans Payable$75,778$75,778→ $0
Deferred Revenue$5,423$32,315▲ $26,892
Accounts Payable and Accrued Expenses$2,252$3,077▲ $825
Total Liabilities$100,953$173,170▲ $72,217
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,156$1,732▲ $576
Total Net Assets Fund Balance$1,156$1,732▲ $576
Total Liabilities and Net Assets / Fund Balance$102,109$174,902▲ $72,793
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Windy SpellCEOFT$115,282$115,282
Cindy IgouTreasurerFT$115,261$115,261
Kaitlin CullensSecretaryFT$7,200$7,200

Board Members and Trustees

NameTitle
Austin IgouBoard of Director
Bruce IgouBoard of Director
Edwin SpellBoard of Director
Revenue and Support

Revenue Composition

Contributions and Grants
$693,986
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$576
All Other Contributions
$30,749
Change in Net Assets
$576

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$30,749Fair Market Value (FMV)
Total Noncash Contributions1$30,749-

Audited Revenue Reconciliation

Revenue per Audited Statements
$694,562
Total Revenue per Audited Statements
$694,562
Total Revenue per Form 990
$694,562
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$590,485
Other Expenses$103,501
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$352,742--$352,742
Current Officers, Directors, Trustees, and Key Employees$219,516$18,227-$237,743
Travel$21,147--$21,147
Fees for Services Accounting-$13,769-$13,769
Insurance$10,400--$10,400
Interest-$7,730-$7,730
Office Expenses$1,440--$1,440
Other Expenses$804$63-$867
Total Functional Expenses$654,197$39,789$0$693,986

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$693,986
Total Expenses per Audited Statements$693,986
Total Expenses per Form 990$693,986
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$17,500$62,000▲ $44,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
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, Page 6, Part VI, Line 2

“Windy spell cindy igou ceo treasurer sisters windy spell edwin spell ceo board member spouses cindy igou bruce igou treasurer board member spouses cindy igou austin igou treasurer board member mother and son”

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

“The form 990 is reviewed and approved by members of the board prior to filing.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Higgins Management Services Inc
EIN
86-1949061
Phone
9123674866
Address
1731 ASBURY CHURCH ROAD, BAXLEY, GA 31513-1507

Signing Officer

Name
Windy Spell
Title
CEO
Phone
9123474031
Signed
2026-02-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Windy Spell
Formed
2021
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
6
Employees
9

Preparer

Firm
Holland Bromley Barnhill & Brett Llp
Address
530 STEPHENSON AVE STE 200, SAVANNAH, GA 31405
Preparer
Shannon L Brett
Phone
9122353410
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IRS990/TravelGrp/ProgramServicesAmt021147
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IRS990/VotingMembersGoverningBodyCnt06
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IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WINDY SPELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum09123474031
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGGINS MANAGEMENT SERVICES INC
ReturnHeader/Filer/BusinessNameControlTxt0HIGG
ReturnHeader/Filer/EIN0861949061
ReturnHeader/Filer/PhoneNum09123674866
ReturnHeader/Filer/USAddress/AddressLine1Txt01731 ASBURY CHURCH ROAD
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581941470
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOLLAND BROMLEY BARNHILL & BRETT LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0530 STEPHENSON AVE STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAVANNAH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031405
ReturnHeader/PreparerPersonGrp/PhoneNum09122353410
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHANNON L BRETT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-05T08:46:09-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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