EXCEPTIONAL COMMUNITY SERVICES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
EXCEPTIONAL COMMUNITY SERVICES INC (EIN 83-0489354)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-08-01
IRS object ID
202412149349300516
Schema version
2023v5.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-08-01T08:57:31-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN823827113PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MUTTA Financial Services LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11945 Barnett Shoals RdAddressLine1Txt
CityAthensCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30605ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN830489354EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1EXCEPTIONAL COMMUNITY SERVICES INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% KIMBERLY LOCKLINInCareOfNm
Business Name ControlEXCEBusinessNameControlTxt
Phone4047327002PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 CHURCH STREETAddressLine1Txt
CityMonroeCityNm
State AbbreviationGAStateAbbreviationCd
ZIP30655ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKIMBERLY LOCKLINPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4047327002PhoneNum
Signature2024-08-01SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMIHIR MUTTAPreparerPersonNm
PTINP01708551PTIN
Phone7068500487PhoneNum
Preparation2024-08-01PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-08-08 14:25:15ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKIMBERLY LOCKLINPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 CHURCH STAddressLine1Txt
CityMONROECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30655ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$10,922,110GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2007FormationYr
Legal Domicile StateGALegalDomicileStateCd
Activity Or MissionTHE PRIMARY OBJECTIVE IS TO PROVIDE PERSONAL HOME CARE SERVICES TO CUSTOMERSActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$12,483,373PYProgramServiceRevenueAmt
CY Program Service Revenue$10,922,110CYProgramServiceRevenueAmt
CY Investment Income$0CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$12,483,373PYTotalRevenueAmt
CY Total Revenue$10,922,110CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,801,961PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,139,759CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,397,748PYOtherExpensesAmt
CY Other Expenses$7,045,993CYOtherExpensesAmt
PY Total Expenses$9,199,709PYTotalExpensesAmt
CY Total Expenses$8,185,752CYTotalExpensesAmt
PY Revenues Less Expenses$3,283,664PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$2,736,358CYRevenuesLessExpensesAmt
Total Assets BOY$13,617,105TotalAssetsBOYAmt
Total Assets EOY$16,851,373TotalAssetsEOYAmt
Total Liabilities BOY$418,359TotalLiabilitiesBOYAmt
Total Liabilities EOY$916,269TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$13,198,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$15,935,104NetAssetsOrFundBalancesEOYAmt
MissionPROVIDE EFFECTIVE COMMUNITY SERVICES TO NEEDY FAMILYMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescCOMMUNITY SERVICE HEALTHCAREDesc
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Form990 T FiledfalseForm990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953falseExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyfalseMinutesOfGoverningBodyInd
Minutes Of CommitteesfalseMinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnfalseAnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcfalseRegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKIMBERLY LOCKLINPersonNm
Phone4047327002PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1304 E CHURCH STAddressLine1Txt
CityMONROECityNm
State AbbreviationGAStateAbbreviationCd
ZIP30655ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DR KIMBERLY LOCKLIN
DIRECTORYes (X)$0$0$0
CALLIE CODY
PRESIDENTYes (X)$0$0$0
CHANTA JARRELL
SECRETARYYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescState Program ServicesDesc
Business621610BusinessCd
Total Revenue Column$10,922,110TotalRevenueColumnAmt
Related Or Exempt Func Income$10,922,110RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$10,922,110TotalProgramServiceRevenueAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,922,110TotalRevenueColumnAmt
Related Or Exempt Func Income$10,922,110RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,052,696TotalAmt
Program Services$790,214ProgramServicesAmt
Management And General$262,482ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$87,063TotalAmt
Program Services$21,709ProgramServicesAmt
Management And General$65,354ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,995,719TotalAmt
Program Services$2,938,319ProgramServicesAmt
Management And General$1,057,400ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$475,222TotalAmt
Program Services$290,322ProgramServicesAmt
Management And General$184,900ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$115,475TotalAmt
Program Services$22,500ProgramServicesAmt
Management And General$92,975ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
Operating Exps$1,522,853$962,071$560,782
UTILITY$185,912$125,601$60,311
Repair and Maint$73,989$68,311$5,678
RENT$676,823$600,133$76,690

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,185,752TotalAmt
Program Services$5,819,180ProgramServicesAmt
Management And General$2,366,572ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,834,022BOYAmt
EOY$1,834,710EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,593,559BOYAmt
EOY$940,000EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$7,885,327BOYAmt
EOY$5,889,631EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
EOY$3,683,837EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$4,503,195LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$304,197BOYAmt
EOY$4,503,195EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,617,105BOYAmt
EOY$16,851,373EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$418,359BOYAmt
EOY$200,899EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$715,370EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$418,359BOYAmt
EOY$916,269EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,760,494BOYAmt
EOY$12,285,380EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,438,252BOYAmt
EOY$3,649,724EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,198,746BOYAmt
EOY$15,935,104EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,617,105BOYAmt
EOY$16,851,373EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$2,736,358ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,933,299CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,485,328CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,152,093CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,483,373CurrentTaxYearMinus1YearAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,833,299CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,485,328CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,152,093CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,483,373CurrentTaxYearMinus1YearAmt
Total$37,954,093TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,833,299CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,485,328CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,152,093CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,483,373CurrentTaxYearMinus1YearAmt
Total$37,954,093TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$37,954,093PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$6,833,299CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,485,328CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$9,152,093CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$12,483,373CurrentTaxYearMinus1YearAmt
Total$37,954,093TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Disclosed Org Leg CtrlfalseDisclosedOrgLegCtrlInd
Disclosed For Charitable PrpsfalseDisclosedForCharitablePrpsInd
Written Policy MonitoringfalseWrittenPolicyMonitoringInd
Section170h Rqr StsfdfalseSection170hRqrStsfdInd
Solicited Assets SalefalseSolicitedAssetsSaleInd
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,622,681InvestmentCostOrOtherBasisAmt
Book Value$1,622,681BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,880,514InvestmentCostOrOtherBasisAmt
Book Value$2,880,514BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$4,503,195TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
PAYROLL TAX$40,738
PAYROLL AND COMMI PAYABLE$674,632
FieldValueIRS element (for citing)
Total Liability$715,370TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part VI Line 11bONCE THE ACCOUNTANT COMPLETE THE SHCEDULE 990 MANAGEMENT
Part VI Line 11bREVIEW THE FORM 990 BEFORE FINALIZING
Part VI Line 19YES BY LAW
Part IX Line 11gProfessional Fees Total expenses - $221200.00 Program service expenses - $120000.00 Mgmt and general expenses - $101200.00 Fundraising expenses - $0.00
Part IX Line 11gMedical and Other Contrac Total expenses - $3774519.00 Program service expenses - $2818319.00 Mgmt and general expenses - $956200.00 Fundraising expenses - $0.00

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