2024-05-15T15:19:48-05:00 2023-06-30 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-07-01 851936726 GOODWILL OF NORTH GEORGIA DEVELOPMENT COMPANY II INC % TIMOTHY O'CONNELL GOOD 4044209900 2201 LAWRENCEVILLE HIGHWAY DECATUR GA 30033 TIMOTHY O'CONNELL CFO 4044209900 2024-05-15 true TIMOTHY OCONNELL 999009999 SABRE J LINAHAN P01372980 4048746244 2024-05-15 2 2022 2023-04-26 12:10:37Z KEITH T PARKER 2201 LAWRENCEVILLE HIGHWAY DECATUR GA 30033 102500 false X N/A X 2020 GA SUPPORTING ORGANIZATION THAT IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES, AND/OR ACTIVITIES OF GNG. 5 2 0 0 0 0 0 102500 0 0 0 0 0 102500 0 0 0 0 0 0 0 0 0 22065 538345 22065 538345 -22065 -435845 11121414 11168828 11204726 11687985 -83312 -519157 X SUPPORTING ORGANIZATION THAT IS OPERATED EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES, AND/OR ACTIVITIES OF GOODWILL OF NORTH GEORGIA (GNG). SPECIFICALLY TO DEVELOP AND HOLD REAL ESTATE FOR GNG. false false 538345 102500 THE COMPANY, IN AN EFFORT TO ENABLE ITS SUPPORTED PUBLIC CHARITABLE ORGANIZATION, GOODWILL OF NORTH GEORGIA, INC., A GEORGIA NONPROFIT CORPORATION (GOODWILL), TO BETTER ACCOMPLISH ITS CHARITABLE MISSION OF ENHANCING THE DIGNITY AND QUALITY OF LIFE OF INDIVIDUALS, FAMILIES, AND COMMUNIITES BY ELIMINATING BARRIERS TO OPPORTUNITY AND HELPING PEOPLE IN NEED REACH THEIR FULL POTENTIAL THROUGH THE POWER OF WORK CONSTRUCTED, RENOVATED, AND INSTALLED CERTAIN IMPROVEMENTS ON THE REAL PROPERTY LOCATED AT 2160 METROPOLITAN PARKWAY SW, ATLANTA, GEORGIA 30315 (COLLECTIVELY, THE FACILITY) FOR GOODWILL'S USE TO CONDUCT ITS CHARITABLE PURPOSE. THE FACILITY ENABLES GOODWILL TO OPERATE A CAREER AND JOB TRAINING CENTER AND A RETAIL STORE. THE COMPANY ENTERED INTO AN OPERATING LEASE WITH GOODWILL PURSUANT TO WHICH, IN ADDITION TO THE CONSTRUCTION, RENOVATION , AND INSTALLATION OF IMPROVEMENTS, THE COMPANY PROVIDES ONGOING MAINTENANCE AND MANAGEMENT SERVICES RELATED TO THE FACILITY. IN DOING SO, THE COMPANY ALLOWS GOODWILL TO DEDICATE ADDITIONAL TIME AND RESOURCES TO ITS CORE MISSION AND CHARITABLE PURPOSE. THE COMPANY PERFORMS THESE SERVICES EXCLUSIVELY FOR GOODWILL, ITS DESIGNATED PUBLICLY SUPPORTED CHARITABLE ORGANIZATION. AS A SUPPORTING ORGANIZATION WITHIN THE MEANING OF SECTION 509(A)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED (THE CODE), NET INCOME OF THE COMPANY AFTER ALLOWANCE FOR MAINTENANCE AND REPLACEMENT RESERVES, IF ANY , WILL ULTIMATELY BE CONTRIBUTED TO GOODWILL. THE COMPANY FUNDED THE CONSTRUCTION, RENOVATION, AND INSTALLATION OF THE FACILITY WITH A LOAN MADE POSSIBLE BY THE NEW MARKETS TAX CREDIT PROGRAM WITHIN SECTION 45D OF THE CODE AND THE EFFORTS OF A COMMUNITY DEVELOPMENT ENTITY, AEMI FUND XXV, LLC, A GEORGIA LIMITED LIABILITY COMPANY, WHICH ALLOWED GOODWILL TO MAXIMIZE ITS POSITIVE IMPACT. THE COMPANY CONTRIBUTES EXCESS FUNDS CONTRIBUTED TO OR USED IN BENEFIT OF ITS ACTIVITIES, IF ANY, TO GOODWILL. 538345 true false false false false false false false false false true false false false false true false true false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 0 0 0 false false false false false false false false false false false false X 5 2 false false false false false true false true true false false true true true true true true true false GA X TIMOTHY O'CONNELL 4045549574 2201 LAWRENCEVILLE HIGHWAY SUITE 3 DECATUR GA 30033 KEITH PARKER PRESIDENT 3.0 37.0 X X 0 856175 41950 MARIANGELA CORALES SECRETARY 2.0 38.0 X X 0 420902 21811 TIMOTHY O'CONNELL TREASURER 2.0 38.0 X X 0 345363 1668 ALLEN PHINNEY DIRECTOR 0.25 0.0 X 0 0 0 RUKIYA THOMAS DIRECTOR 0.25 0.0 X 0 0 0 0 1622440 65429 0 false true false 0 0 PROGRAM REVENUE 102500 102500 102500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 102500 102500 0 0 0 0 0 0 0 0 0 0 0 0 12000 12000 0 0 0 0 0 40000 40000 0 0 0 0 0 0 0 0 0 65335 65335 0 0 0 421010 421010 0 0 0 538345 538345 0 0 663398 391111 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 11424600 646883 10458016 10777717 0 0 0 0 0 0 0 0 0 0 11121414 11168828 1890724 1840485 0 0 0 0 0 0 0 0 0 0 0 0 9314002 9847500 0 0 11204726 11687985 X -83312 -519157 0 0 -83312 -519157 11121414 11168828 -435845 X false true X false false X X 1 GOODWILL OF NORTH GEORGIA INC 208351046 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false 4467058 4467058 5576063 270389 5305674 1129380 366836 762544 252099 9658 242441 10777717 0 0 X PART X, LINE 2: The Organization is exempt from Federal income taxes under the provisions of Section 501(c)(3) of the Internal Revenue Code. ASC 740, Income Taxes, establishes the criterion that an individual tax position has to meet for some or all of the benefits of that position to be recognized in the Organization's consolidated financial statements. Under ASC 740, the Organization is required to determine that the relevant tax authority would more likely than not sustain its tax position following an IRS audit. The Organization has adopted the provisions of ASC 740 and has applied this criterion to all tax positions for which the statute of limitations remains open. Tax years open to examination by tax authorities under the statute of limitations include fiscal 2020 through 2023. The Organization has determined that its tax positions satisfy the more likely than not criterion and that no provision for income taxes is required as of June 30, 2023 for uncertain tax positions. false true false false false false false true false KEITH PARKER PRESIDENT 0 698937 0 157238 0 0 0 10451 0 36401 0 903027 0 0 MARIANGELA CORALES SECRETARY 0 236012 0 52538 0 132352 0 5810 0 17011 0 443723 0 0 TIMOTHY O'CONNELL TREASURER 0 282130 0 38094 0 25139 0 1668 0 4902 0 351933 0 0 Schedule J, Part I, line 4b THE 457(F) PLAN BEGINS TO PAYOUT FOLLOWING A VESTING PERIOD THAT VARIES BY OFFICER YEARS OF SERVICE. THE LAST VESTED PAYOUT WILL BE IN FISCAL 2023. THE FOLLOWING PEOPLE PARTICIPATED IN THE PLAN: TIM O'CONNELL, AND MARIANGELA CORALES. Schedule J, Part I, line 7: Non-fixed payments EACH YEAR, THE COMPENSATION COMMITTEE OF THE BOARD, WITH THE ASSISTANCE OF AN INDEPENDENT COMPENSATION CONSULTANT (EVERY OTHER YEAR), EVALUATES THE COMPENSATION OF THE PRESIDENT AND OTHER OFFICERS BY REVIEWING OUTSIDE MARKET DATA OF OTHER ORGANIZATIONS OF SIMILAR SIZES AND REVENUE. THE COMMITTEE LOOKS AT NATIONAL DATA PLUS LOCAL NONPROFIT DATA. FORM 990, PART VI, SECTION A, LINE 7A PERSONS WITH POWER TO APPOINT IN ACCORDANCE WITH ARTICLES 3.2 AND 3.3 OF THE BYLAWS, THE BOARD OF DIRECTORS OF THIS ORGANIZATION SHALL BE APPOINTED BY THE BOARD OF DIRECTORS OF GOODWILL OF NORTH GEORGIA (GNG), THE SUPPORTED ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCESS THE ORGANIZATION PREPARES ITS FORM 990 WITH THE ASSISTANCE OF ITS PUBLIC ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE SENIOR DIRECTOR OF FINANCE, CFO AND PRESIDENT OF THE ORGANIZATION. A COPY OF THE RETURN IS MADE AVAILABLE TO THE ORGANIZATION'S BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C: CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT ON-GOING SELF DISCLOSURE OF CONFLICTS OF INTEREST ARE MADE DURING MEETINGS. SIGNED CONFLICT OF INTEREST STATEMENTS ARE OBTAINED FOR EACH DIRECTOR. IF A CONFLICT IS IDENTIFIED, IT IS BROUGHT TO THE ATTENTION OF MANAGEMENT AND THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19: HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION'S FINANCIAL STATEMENTS ARE COMBINED WITH GOODWILL OF NORTH GEORGIA, INC. AND GOODWILL INDUSTRIES OF NORTH GEORGIA, INC. AND PUBLISHED ON GOODWILL OF NORTH GEORGIA, INC.'S WEBSITE GOODWILL OF NORTH GA INC 2201 LAWRENCEVILLE HIGHWAY STE 300 DECATUR GA 30033 208351046 JOB PLACEMENT GA 501(C)(3) LINE 7 NA false false false false false false false false false false false false false false false false false false true false GOODWILL OF NORTH GEORGIA INC Q