Civic Intelligence

Spalding County Accountability Court Foundation Inc.

EIN 88-3802923 • 501(c)3 • Griffin, GA

Pub. 78 Eligible

Profile

To help people who have gotten into legal trouble turn their life around.

PO Box 1590Griffin, GA 30224

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

11th percentile

-83%

Higher net margin than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

47th percentile

-4.1%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-74%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$9,679

Down $412 (-4.1%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$9,679

Down $412 (-4.1%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin11th percentile

Revenue

Down

$495

Down $1,379 (-74%) from 2024

Expenses

Up

$907

Up $30 (+3.4%) from 2024

Net Income

Down

-$412

Down $1,409 (-141%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$15K$10K$5.0K$0Assets 2022: $8,355Net Assets 2022: $8,3552022Assets 2023: $9,094Net Assets 2023: $9,0942023Assets 2024: $10,091Net Assets 2024: $10,0912024Assets 2025: $9,679Net Assets 2025: $9,6792025

Highlighted filing

2025

Assets$9,679
Liabilities-
Net Assets$9,679
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

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

$10K$5.0K$0-$5.0KRevenue 2022: $9,495Expenses 2022: $1,140Net Income 2022: $8,3552022Revenue 2023: $2,052Expenses 2023: $1,313Net Income 2023: $7392023Revenue 2024: $1,874Expenses 2024: $877Net Income 2024: $9972024Revenue 2025: $495Expenses 2025: $907Net Income 2025: -$4122025

Highlighted filing

2025

Revenue$495
Expenses$907
Net Income-$412
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$9,679
Liabilities
-
Net assets
$9,679
Revenue
$495
Expenses
$907
Net income
-$412
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.68$9.68$0.50$0.91$0.41
2024Detailed filing. Detailed filing data is available for this year.$10.1$10.1$1.87$0.88$1.00
2023Detailed filing. Detailed filing data is available for this year.$9.09$9.09$2.05$1.31$0.74
2022Detailed filing. Detailed filing data is available for this year.$8.36$8.36$9.50$1.14$8.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$495
Mission and Program Overview

Mission

To help people who have gotten into legal trouble turn their life around.

Program Services

DescriptionGrantsExpenses
TO HELP PEOPLE WHO HAVE GOTTEN INTO LEGAL TROUBLE TURN THEIR LIVES AROUND.-$332
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSH THACKERChairman-$0--
SID ESARYPresident-$0--
LESLIE HEFFRONSec/Treasurer-$0--
Filing and Contact Details

Filer

Filer Name
Spalding County Accountability
EIN
88-3802923
Phone
7704684293
Address
PO BOX 1590, GRIFFIN, GA 30224

Signing Officer

Name
Sid Esary
Title
President
Signed
2026-03-03
Discuss with paid preparer
Yes

Preparer

Firm
Rooks Waltz Jackson & Esary Inc
Address
1120 Zebulon Rd, Griffin, GA 30224
Preparer
Leigh Waltz CPA
Phone
7702275008
Raw XML Appendix132 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PersonNm0SID ESARY
IRS990EZ/BooksInCareOfDetail/PhoneNum07704684293
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0132 E SOLOMON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GRIFFIN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030223
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt010091
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09679
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0256
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-412
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0575
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
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IRS990EZ/Form990TotalAssetsGrp/EOYAmt09679
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0495
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt010091
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt010091
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSH THACKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SID ESARY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO HELP PEOPLE WHO HAVE GOTTEN INTO LEGAL TROUBLE TURN THEIR LIFE AROUND.
IRS990EZ/PrintingPublicationsPostageAmt0332
IRS990EZ/ProgramServiceRevenueAmt0239
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO HELP PEOPLE WHO HAVE GOTTEN INTO LEGAL TROUBLE TURN THEIR LIVES AROUND.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0332
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0907
IRS990EZ/TotalProgramServiceExpensesAmt0332
IRS990EZ/TotalRevenueAmt0495
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0256
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt06000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06256
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0239
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt01874
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt02052
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt03495
IRS990ScheduleA/OtherIncome509Grp/TotalAmt07660
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt06256
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0256
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt06000
IRS990ScheduleA/Total509Grp/TotalAmt06256
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0495
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01874
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02052
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt09495
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt013916
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SID ESARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SPALDING COUNTY ACCOUNTABILITY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0COURT FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SPAL
ReturnHeader/Filer/EIN0883802923
ReturnHeader/Filer/PhoneNum07704684293
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1590
ReturnHeader/Filer/USAddress/CityNm0GRIFFIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030224
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581197776
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Rooks Waltz Jackson & Esary Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01120 Zebulon Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Griffin
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030224
ReturnHeader/PreparerPersonGrp/PhoneNum07702275008
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LEIGH WALTZ CPA
ReturnHeader/ReturnTs02026-03-03T11:50:27-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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