Civic Intelligence

Spalding County Accountability Court Foundation Inc.

990EZ • Fiscal year 2023 • EIN 88-3802923

Jan 01, 2023 to Dec 31, 2023 • Filed on Feb 07, 2024

Organization ProfileN/A
PO Box 1590Griffin, GA 30224

(770) 468-4293

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

85th percentile

36%

Higher net margin than 85% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

62nd percentile

8.8%

Faster asset growth than 62% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

5th percentile

-78%

Faster revenue growth than 5% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$9,094

Up $739 (+8.8%) from 2022

Net Assets

Up

$9,094

Up $739 (+8.8%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin85th percentile

Revenue

Down

$2,052

Down $7,443 (-78%) from 2022

Expenses

Up

$1,313

Up $173 (+15%) from 2022

Net Income

Down

$739

Down $7,616 (-91%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

$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

2023

Assets$9,094
Liabilities-
Net Assets$9,094
Open 2023 Filing

Operations Trend

Revenue Growth5th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$2,052
Expenses$1,313
Net Income$739
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Feb 7, 2024
Return Version
2023v4.0
Gross Receipts
$2,052
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 LIFE AROUND.-$345
Compensation and Service Providers
Top Officer Pay78th 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
2024-02-07
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
Supplemental Narrative

Additional Explanations

Other Expenses.1002

“Office Expenses $444”

Raw XML Appendix134 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/BOYAmt08355
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt09094
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0739
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0575
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt02052
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt08355
IRS990EZ/NetAssetsOrFundBalancesEOYAmt09094
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt09094
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSH THACKER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SID ESARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LESLIE HEFFRON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Chairman
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0444
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO HELP PEOPLE WHO HAVE GOTTEN INTO LEGAL TROUBLE TURN THEIR LIFE AROUND.
IRS990EZ/PrintingPublicationsPostageAmt0294
IRS990EZ/ProgramServiceRevenueAmt02052
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO HELP PEOPLE WHO HAVE GOTTEN INTO LEGAL TROUBLE TURN THEIR LIFE AROUND.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0345
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/TotalExpensesAmt01313
IRS990EZ/TotalProgramServiceExpensesAmt0345
IRS990EZ/TotalRevenueAmt02052
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt06000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06000
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt00
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt03495
IRS990ScheduleA/OtherIncome509Grp/TotalAmt03495
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.00000
IRS990ScheduleA/PublicSupportTotal509Amt06000
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt06000
IRS990ScheduleA/Total509Grp/TotalAmt06000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt09495
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt09495
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Office Expenses $444
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1002
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SID ESARY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-07
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/IRSResponsiblePrtyInfoCurrInd0true
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/ReturnTs02024-02-07T12:17:33-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0SID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0ESARY
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,094
Liabilities
-
Net assets
$9,094
Revenue
$2,052
Expenses
$1,313
Net income
$739
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