MOUNTAIN CIRCUIT COURT APPOINTED SPECIAL ADVOCATES INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization
MOUNTAIN CIRCUIT COURT APPOINTED SPECIAL ADVOCATES INC (EIN 20-1194112)
Tax period
2012-07-01 to 2013-06-30
Filed
2013-08-13
IRS object ID
201332349349300823
Schema version
2012v2.1
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)
Timestamp2013-08-13T17:03:47-04:00Timestamp
Tax Period End Date2013-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

FieldValueIRS element (for citing)
EIN581375631EIN

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1JACK GREEN CPABusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 342AddressLine1
CityTOCCOACity
StateGAState
ZIP Code30577ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2012-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN201194112EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1MOUNTAIN CIRCUIT CASA INCBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlMOUNNameControl

US Address USAddress

FieldValueIRS element (for citing)
Address Line1221 N BROAD STAddressLine1
CityTOCCOACity
StateGAState
ZIP Code30577ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameMELISSA MITCHELLName
TitleEXECUTIVE DIRECTitle
Phone7068861098Phone
Date Signed2013-08-19DateSigned
Authorize Third PartyfalseAuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameJACK GREENName
PTINP00151501PTIN
Phone7068867143Phone
Date Prepared2013-08-13DatePrepared
Self EmployedXSelfEmployed
FieldValueIRS element (for citing)
Tax Year2012TaxYear
Build TS2016-02-24 21:20:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Gross Receipts247127GrossReceipts
Group Return For AffiliatesfalseGroupReturnForAffiliates
Organization501c3XOrganization501c3
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation2004YearFormation
State Legal DomicileGAStateLegalDomicile
Activity Or Mission DescriptionTO PROVIDE SCREENED TRAINED AND SUPERVISED COMMUNITY VOLUNTEERS TO BE ADVOCATES FOR CHILDREN IN THE COURT SYSTEMActivityOrMissionDescription
Nbr Voting Members Governing Body18NbrVotingMembersGoverningBody
Nbr Independent Voting Members18NbrIndependentVotingMembers
Total Nbr Employees5TotalNbrEmployees
Total Nbr Volunteers61TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year220574ContributionsGrantsPriorYear
Contributions Grants Current Year246064ContributionsGrantsCurrentYear
Program Service Revenue CY0ProgramServiceRevenueCY
Investment Income Prior Year1143InvestmentIncomePriorYear
Investment Income Current Year963InvestmentIncomeCurrentYear
Other Revenue Prior Year-8451OtherRevenuePriorYear
Other Revenue Current Year100OtherRevenueCurrentYear
Total Revenue Prior Year213266TotalRevenuePriorYear
Total Revenue Current Year247127TotalRevenueCurrentYear
Grants And Similar Amnts CY0GrantsAndSimilarAmntsCY
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year164644SalariesEtcPriorYear
Salaries Etc Current Year172145SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year12767TotalFundrsngExpCurrentYear
Other Expense Prior Year55750OtherExpensePriorYear
Other Expenses Current Year59736OtherExpensesCurrentYear
Total Expenses Prior Year220394TotalExpensesPriorYear
Total Expenses Current Year231881TotalExpensesCurrentYear
Revenues Less Expenses Prior Year-7128RevenuesLessExpensesPriorYear
Revenues Less Expenses CY15246RevenuesLessExpensesCY
Total Assets BOY116745TotalAssetsBOY
Total Assets EOY128880TotalAssetsEOY
Total Liabilities BOY3901TotalLiabilitiesBOY
Total Liabilities EOY790TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY112844NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY128090NetAssetsOrFundBalancesEOY
Mission DescriptionTO PROVIDE SCREENED TRAINED AND SUPERVISED COMMUNITY VOLUNTEERS TO BE ADVOCATES FOR CHILDREN IN THE COURT SYSTEMMissionDescription
Significant New Program ServicesfalseSignificantNewProgramServices
Significant ChangefalseSignificantChange
Expense193339Expense
DescriptionTO PROVIDE SCREENED TRAINED AND SUPERVISED COMMUNITY VOLUNTEERS TO BE ADVOCATES FOR CHILDREN IN THE COURT SYSTEMDescription
Total Program Service Expense193339TotalProgramServiceExpense
Described In501 C3trueDescribedIn501C3
Schedule B RequiredfalseScheduleBRequired
Political ActivitiesfalsePoliticalActivities
Lobbying ActivitiesfalseLobbyingActivities
Donor Advised FundsfalseDonorAdvisedFunds
Conservation EasementsfalseConservationEasements
Collections Of ArtfalseCollectionsOfArt
Credit CounselingfalseCreditCounseling
Term Or Permanent EndowmentsfalseTermOrPermanentEndowments
Report Land Bldg EquiptrueReportLandBldgEquip
Report Invest Oth SecuritiesfalseReportInvestOthSecurities
Report Prog Rel InvestfalseReportProgRelInvest
Report Other AssetsfalseReportOtherAssets
Report Other LiabilitiesfalseReportOtherLiabilities
Report Fin48 FootnotefalseReportFin48Footnote
Independent Audit Financial StmttrueIndependentAuditFinancialStmt
Consolidated Audit Financial StmtfalseConsolidatedAuditFinancialStmt
SchoolfalseSchool
Foreign OfficefalseForeignOffice
Foreign ActivitiesfalseForeignActivities
More Than5000 K To OrganizationsfalseMoreThan5000KToOrganizations
More Than5000 K To IndividualsfalseMoreThan5000KToIndividuals
Professional FundraisingfalseProfessionalFundraising
Fundraising ActivitiestrueFundraisingActivities
GamingfalseGaming
HospitalfalseHospital
Grants To OrganizationsfalseGrantsToOrganizations
Grants To IndividualsfalseGrantsToIndividuals
Schedule J RequiredfalseScheduleJRequired
Tax Exempt BondsfalseTaxExemptBonds
Excess Benefit TransactionfalseExcessBenefitTransaction
Prior Excess Benefit TransactionfalsePriorExcessBenefitTransaction
Loan To Officer Or DQPfalseLoanToOfficerOrDQP
Grant To Related PersonfalseGrantToRelatedPerson
Bsnss Rltnshp With OrganizationfalseBsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family MemberfalseBsnssRltnshpThruFamilyMember
Officer Entity With Bsnss RltnshpfalseOfficerEntityWithBsnssRltnshp
Deductible Non Cash ContributionsfalseDeductibleNonCashContributions
Deductible Contributions Of ArtfalseDeductibleContributionsOfArt
TerminatedfalseTerminated
Partial LiquidationfalsePartialLiquidation
Disregarded EntityfalseDisregardedEntity
Related EntityfalseRelatedEntity
Related Org Controlled EntityfalseRelatedOrgControlledEntity
Transaction Related EntityfalseTransactionRelatedEntity
Transfers To Exempt Non Chrtbl OrgfalseTransfersToExemptNonChrtblOrg
Activities Conducted PartnershipfalseActivitiesConductedPartnership
Schedule O RequiredtrueScheduleORequired
Number Forms Transmitted With10960NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Compliance With Backup WitholdingtrueComplianceWithBackupWitholding
Number Of Employees5NumberOfEmployees
Employment Tax Returns FiledtrueEmploymentTaxReturnsFiled
Unrelated Business IncomefalseUnrelatedBusinessIncome
Foreign Financial AccountfalseForeignFinancialAccount
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTrans
Taxable Party NotificationfalseTaxablePartyNotification
Non Deductible ContributionsfalseNonDeductibleContributions
Quid Pro Quo ContributionsfalseQuidProQuoContributions
Form8282 Property Disposed OffalseForm8282PropertyDisposedOf
Funds To Pay PremiumsfalseFundsToPayPremiums
Premiums PaidfalsePremiumsPaid
Form8899 FiledfalseForm8899Filed
Form1098 C FiledfalseForm1098CFiled
Excess Business HoldingsfalseExcessBusinessHoldings
Taxable DistributionsfalseTaxableDistributions
Distribution To DonorfalseDistributionToDonor
Indoor Tanning ServicesfalseIndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members18NbrVotingGoverningBodyMembers
Number Independent Voting Members18NumberIndependentVotingMembers
Family Or Business RelationshipfalseFamilyOrBusinessRelationship
Delegation Of Management DutiesfalseDelegationOfManagementDuties
Changes To Organizing DocsfalseChangesToOrganizingDocs
Material Diversion Or MisusefalseMaterialDiversionOrMisuse
Members Or StockholdersfalseMembersOrStockholders
Election Of Board MembersfalseElectionOfBoardMembers
Decisions Subject To ApprovalfalseDecisionsSubjectToApproval
Minutes Of Governing BodytrueMinutesOfGoverningBody
Minutes Of CommitteestrueMinutesOfCommittees
Officer Mailing AddressfalseOfficerMailingAddress
Local ChaptersfalseLocalChapters
Form990 Provided To Governing BodytrueForm990ProvidedToGoverningBody
Conflict Of Interest PolicytrueConflictOfInterestPolicy
Annual Disclosure Covered PersonstrueAnnualDisclosureCoveredPersons
Regular Monitoring EnforcementtrueRegularMonitoringEnforcement
Whistleblower PolicytrueWhistleblowerPolicy
Document Retention PolicytrueDocumentRetentionPolicy
Compensation Process CEOtrueCompensationProcessCEO
Compensation Process OthertrueCompensationProcessOther
Investment In Joint VenturefalseInvestmentInJointVenture
States Where Copy Of Return Is FiledGAStatesWhereCopyOfReturnIsFiled
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

FieldValueIRS element (for citing)
Name PersonMELISSA MITCHELLNamePerson
Telephone Number7068861098TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line1221 N BROAD STAddressLine1
CityTOCCOACity
StateGAState
ZIP Code30577ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (4 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekOfficerOfficerReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationKey EmployeeKeyEmployeeHighest Compensated EmployeeHighestCompensatedEmployee
DEBBY HARBIN
SECRETARY5.00X000
ESTON MELTON
TREASURER5.00X000
GINGER HERRING
CHARIMAN5.00X000
MELISSA MITCHELL
EXECUTIVE DIRECTOR40.004697600XX
FieldValueIRS element (for citing)
Total Reportable Comp From Org46976TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation0TotalOtherCompensation
Number Individuals GT100 K0NumberIndividualsGT100K
Formers ListedfalseFormersListed
Total Comp GT150 KfalseTotalCompGT150K
Compensation From Other SourcesfalseCompensationFromOtherSources
Fundraising Events28794FundraisingEvents
Related Organizations15000RelatedOrganizations
Government Grants142447GovernmentGrants
All Other Contributions59823AllOtherContributions
Total Contributions246064TotalContributions

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column963TotalRevenueColumn
Related Or Exempt Function Income963RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Cntrbtns Rprtd Fundraising Events28794CntrbtnsRprtdFundraisingEvents

Other Revenue Misc OtherRevenueMisc

FieldValueIRS element (for citing)
DescriptionOTHERDescription
Business Code541900BusinessCode
Total Revenue Column100TotalRevenueColumn
Related Or Exempt Function Income100RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Other Revenue100TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column247127TotalRevenueColumn
Related Or Exempt Function Income1063RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$0ExclusionAmount

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total46976Total
Program Services46976ProgramServices

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total98515Total
Program Services98515ProgramServices

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total16100Total
Program Services16100ProgramServices

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total10554Total
Program Services10554ProgramServices

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total1700Total
Management And General1700ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total4272Total
Management And General4272ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total13685Total
Management And General13685ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total14190Total
Program Services14190ProgramServices

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total745Total
Management And General745ManagementAndGeneral

Insurance Insurance

FieldValueIRS element (for citing)
Total3341Total
Management And General3341ManagementAndGeneral

Other Expenses OtherExpenses (3 entries)

DescriptionDescriptionTotalTotalProgram ServicesProgramServicesManagement And GeneralManagementAndGeneralFundraisingFundraising
VOLUNTEER RECOGNITION70047004
OTHER20322032
FUND RAISING1276712767

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total231881Total
Program Services193339ProgramServices
Management And General25775ManagementAndGeneral
Fundraising12767Fundraising

Cash Non Interest Bearing CashNonInterestBearing

FieldValueIRS element (for citing)
BOY14633BOY
EOY25820EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY89047BOY
EOY90010EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY11284BOY
EOY12014EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis3724LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec2688LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY1781BOY
EOY1036EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY116745BOY
EOY128880EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY3901BOY
EOY790EOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY3901BOY
EOY790EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY112844BOY
EOY128090EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY112844BOY
EOY128090EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY116745BOY
EOY128880EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses15246ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or ReviewfalseAccountantCompileOrReview
FS AuditedtrueFSAudited

FS Audited Basis FSAuditedBasis

FieldValueIRS element (for citing)
Financial Statement SeparateXFinancialStatementSeparate
FieldValueIRS element (for citing)
Audit CommitteetrueAuditCommittee
Federal Grant Audit RequiredfalseFederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org170b1 AviXPubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years132570CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years249238CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years179850CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year196422CurrentTaxYearMinus1Year
Current Tax Year217370CurrentTaxYear
Total975450Total

Total170 Total170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years132570CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years249238CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years179850CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year196422CurrentTaxYearMinus1Year
Current Tax Year217370CurrentTaxYear
Total975450Total
FieldValueIRS element (for citing)
Public Support Total170975450PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years985CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years1394CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1633CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year1143CurrentTaxYearMinus1Year
Current Tax Year963CurrentTaxYear
Total6118Total

Other Income170 OtherIncome170

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years3178CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years1480CurrentTaxYearMinus2Years
Total4658Total
FieldValueIRS element (for citing)
Total Support986226TotalSupport
Public Support Pertcentage1700.98910PublicSupportPertcentage170
Public Support Pertcent Prior Year0.98910PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170XThirtyThreePercntTestsCY170

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis3724OtherCostOrOtherBasis
Depreciation2688Depreciation
Book Value1036BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings1036TotalOfBookValueLandBuildings
Tot Revenue Etc Audited Fincl Stmt247127TotRevenueEtcAuditedFinclStmt
Revenue Subtotal247127RevenueSubtotal
Total Revenue Per Form990247127TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt231881TotExpensesEtcAuditedFinclStmt
Expenses Subtotal231881ExpensesSubtotal
Total Expenses Per Form990231881TotalExpensesPerForm990

Schedule G IRS990ScheduleG

Events Information EventsInformation

FieldValueIRS element (for citing)
Name Of Event1GOLF TOURNEYNameOfEvent1

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifierReturn ReferenceReturnReferenceExplanationExplanation
O01Form 990 governing body review Part VI line 11NO REVIEW WAS CONDUCTED OR WILL BE CONDUCTED
O02Conflict of interest policy compliance Part VI line 12cDIRECTORS AND OFFICERS ARE INTERVIEWED UPON NOMINATION CONCERNING ANY CONFLICTS OF INTEREST. THE BOARD IS REMINDED AT LEAST ANNUALLY ABOUT POTENTIAL CONFLICTS AND CHANGES IN THEIR STATUS
O03CEO executive director top management comp Part VI line 15aTHE FINANCE COMMITTEE THAT IS MADE UP OF VOLUNTEERS REVIEWS COMPENSATION OF THE KEY EMPLOYEE AND MAKE RECOMMENDATIONS TO THE BOARD ANNUALLY
O04Other officer or key employee compensation Part VI line 15bTHE EXECUTIVE DIRECTOR WHO IS ALSO THE KEY EMPLOYEE IS THE ONLY OFFICER THAT RECEIVES COMPENSATION
O05Governing documents etc available to public Part VI line 19DOCUMENTS AVALIABLE TO THE PUBLIC UPON REQUEST

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