2024-06-04T08:05:43-07:00 2023-09-30 201403280 FULTON & KOZAK LLC 7187 JONESBORO RD STE 100A MORROW GA 30260 990 2022-10-01 581088401 THE COUNCIL ON ALCOHOL AND DRUGS COUN 4042232480 270 PEACHTREE ST NW 2200 ATLANTA GA 30303 SCOTT E YOST DIRECTOR OF OPS 2024-05-29 true SCOTT E YOST 999009999 true SHEILA M KOZAK CPA P00687026 7709614200 3 AAL1 IAL1 FAL1 2022 2023-04-26 12:10:37Z 270 PEACHTREE ST NW 2200 ATLANTA GA 303031283 5483708 false X WWW.LIVEDRUGFREE.ORG X 1969 GA THE COUNCIL'S MISSION: WE CHANGE LIVES BY EMPOWERING COMMUNITIES TO PREVENT SUBSTANCE ABUSE AND ITS RELATED PROBLEMS AT HOME, SCHOOL AND WORK WITH PROVEN, PRACTICAL RESOURCES, PREVENTION EDUCATION AND ADVOCACY. THEIR VISION IS TO BE THE PREMIER RESOURCE FOR SUBSTANCE ABUSE PREVENTION AND EDUCATION: CHANGING LIVES, SAVING FUTURES. 7 7 41 0 4588967 4632466 872745 841618 336 9624 0 5462048 5483708 0 0 2260544 2345731 0 0 2881896 2900879 5142440 5246610 319608 237098 2254274 1990249 1049497 548374 1204777 1441875 X THE COUNCIL'S MISSION: WE CHANGE LIVES BY EMPOWERING COMMUNITIES TO PREVENT SUBSTANCE ABUSE AND ITS RELATED PROBLEMS AT HOME, SCHOOL AND WORK WITH PROVEN, PRACTICAL RESOURCES, PREVENTION EDUCATION AND ADVOCACY. THEIR VISION IS TO BE THE PREMIER RESOURCE FOR SUBSTANCE ABUSE PREVENTION AND EDUCATION: CHANGING LIVES, SAVING FUTURES. false false 3412265 SINCE 1996, THE COUNCIL'S NATIONALLY AWARD-WINNING DRUGS DON'T WORK IN GEORGIA PROGRAM HAS BEEN ASSISTING COMPANIES IN ACHIEVING DRUG-FREE CERTIFICATION. STATE-CERTIFIED DRUG FREE WORKPLACES IN GEORGIA RECEIVE A STATE MANDATED 7.5% DISCOUNT ON WORKERS' COMPENSATION INSURANCE. EMPLOYEES OF STATE CERTIFIED DRUG FREE WORKPLACES RECEIVE STATE MANDATED DRUG PREVENTION INFORMATION AND EDUCATION ANNUALLY. THIS IS DRUG EDUCATION DELIVERED TO A "CAPTIVE AUDIENCE" THAT WORKING PARENTS CAN TAKE HOME AND SHARE WITH THEIR CHILDREN. EMPLOYEES OF CERTIFIED DRUG FREE WORKPLACES ARE ALSO SUBJECTED TO DRUG TESTING IN THE WORKPLACE. THE FEDERAL GOVERNMENT HAS PROVEN THAT DRUG TESTING AT WORK IS A DETERRENT TO DRUG USE. EMPLOYEES OF CERTIFIED DRUG FREE WORKPLACES RECEIVE SUBSTANCE ABUSE TREATMENT EITHER THROUGH WORKPLACE BASED EAP (EMPLOYEE ASSISTANCE PROGRAMS), OR THROUGH A LIST OF TREATMENT AND COUNSELING CENTERS MADE AVAILABLE BY THEIR EMPLOYER. 452000 THE GEORGIA PRESCRIPTION DRUG ABUSE PREVENTION INITIATIVE (GPDAPI) FOCUSED ON FOUR PRIORITY AREAS AND 11 OBJECTIVES TO PREVENT AND REDUCE PRESCRIPTION DRUG ABUSE IN GEORGIA IN FY23. THESE FOUR AREAS WERE IDENTIFIED IN THE OFFICE OF NATIONAL DRUG CONTROL POLICY'S PRESCRIPTION DRUG ABUSE PREVENTION PLAN.THE FOUR PRIORITY AREAS ARE PREVENTION EDUCATION, ADVOCACY, SECURE DISPOSAL, AND SAFE STORAGE. THE FIRST STEP IN TACKLING THE PROBLEM OF PRESCRIPTION DRUG ABUSE WAS PROVIDING PREVENTION EDUCATION TO GEORGIA'S PARENTS, YOUTH, THE GENERAL PUBLIC, PHYSICIANS, PHARMACISTS, CARETAKERS, AND OTHERS ABOUT THE DANGERS OF PRESCRIPTION DRUG ABUSE AND THE APPROPRIATE AND SAFE USE OF PRESCRIPTION DRUGS. BY ENCOURAGING CONVENIENT AND ENVIRONMENTALLY RESPONSIBLE PRESCRIPTION DRUG DISPOSAL, ALONG WITH SAFE STORAGE PROGRAMS IN GEORGIA, THE ACCESS, AND SUPPLY OF UNUSED AND EXPIRED PRESCRIPTION DRUGS WAS DECREASE IN HOMES ACROSS GEORGIA. THE DECREASE IN ACCESS AND SUPPLY CAN BE ATTRIBUTED TO THE OVER 240 DRUG DROP BOXES, THE DISPERSION OF WELL OVER 1,000 MEDICINE SAFES, AND OVER 500 HOURS OF TECHNICAL ASSISTANCE AND DIRECT TRAINING. THE COUNCIL STAFF ARE ALSO COMMITTED TO PROMOTING INTEGRATIVE MEDICINE AS A BEST PRACTICE PROVEN TO PREVENT AND REDUCE PRESCRIPTION DRUG ABUSE.LASTLY, THE COUNCIL STAFF CONTINUES TO SUPPORT LAW ENFORCEMENT THROUGH COLLABORATION. COLLABORATION THROUGH PROVIDING TECHNICAL ASSISTANCE REGARDING DRUG DROP BOXES, PROMOTING PRESCRIPTION DRUG ABUSE PREVENTION EDUCATION, AND SUPPORT FOR ELIMINATION OF IMPROPER PRESCRIBING PRACTICES, "PILL MILLS,X AND "DOCTOR SHOPPERS." 397947 841618 IN FY23 THE DFW DIVISION CONTINUED WORKING TO INCREASE REVENUE. STAFF MEMBERS FOCUSED ON RETAINING MEMBERS WHILE SOLICITING NEW DRUG FREE WORKPLACE MEMBERSHIPS AND INCREASING DRUG TESTING SALES. AS A RESULT OF THESE EFFORTS, THE DIVISION FINISHED THE YEAR WITH A NET INCOME SURPLUS OF $447,553. 395088 4657300 true true false true false false false false false false false 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 false true 24 0 false 41 true false false false false false false false 0 false false false false false false false X 7 7 true false false false false false false true true false false true true true true true true true true false GA X SCOTT YOST 4042232485 270 PEACHTREE ST NW STE 2200 ATLANTA GA 30303 CHARLES A WADE EXEC. DIR/CEO 40.00 0.00 X 211883 0 36057 CHRISTOPHER F MANNING ASSOC EXEC DIRECT 40.00 0.00 198078 0 14733 SCOTT E YOST DIRECTOR OF OPS 40.00 0.00 X 136600 0 27968 KATHERINE M MANNING DIR PREVEN/INTER 40.00 0.00 123611 0 33167 BILLY USSERY BOARD MEMBER 5.00 0.00 X 0 0 0 MICHELE HARRIS BOARD MEMBER 5.00 0.00 X 0 0 0 DEKIA M SCOTT BOARD MEMBER 5.00 0.00 X 0 0 0 DAVIS WARNELL BOARD MEMBER 5.00 0.00 X 0 0 0 RICKY L KEHELEY board member 5.00 0.00 X 0 0 0 CR WRIGHT JR Chairman 5.00 0.00 X X 0 0 0 GARRY W MCGIBONEY PHD Treasurer 5.00 0.00 X X 0 0 0 670172 111925 4 false true false NONE 0 4612978 19488 4632466 MEMBERSHIP REVENUE 517497 517497 PROGRAM SERVICE FEES 324121 324121 841618 9624 9624 0 0 0 0 0 0 0 0 5483708 841618 9624 X 0 0 0 0 735147 582547 152600 0 1137518 890167 247351 0 345985 295008 50977 127081 102943 24138 0 0 0 0 0 0 561202 516123 45079 0 0 0 0 66267 45930 20337 280034 268336 11698 0 56092 56007 85 0 0 0 18530 18530 PROGRAM EXPENSES 1731934 1731934 SUPPLIES 79281 66007 13274 TELEPHONE 43347 39590 3757 BANK CHARGES 42209 41970 239 21983 20738 1245 5246610 4657300 589310 0 468421 365864 452275 461900 1309128 1145397 175 0 0 14871 7334 0 9579 9579 0 0 0 0 0 0 2254274 1990249 706371 241080 343126 307294 1049497 548374 X 1204777 1441875 1204777 1441875 2254274 1990249 237098 X false true X true true true X 2150452 2604878 3020721 4588967 4632466 16997484 0 0 2150452 2604878 3020721 4588967 4632466 16997484 0 16997484 4039 2566 490 336 9624 17055 0 0 17014539 4682828 0.99900 0.99930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false 5246610 5246610 412331 103083 false 324532 339660 407122 412331 1483645 2225468 81133 84915 101781 103083 370912 556368 X 5483708 5483708 5483708 5246610 5246610 5246610 Part X : FIN48 Footnote TCAD qualifies as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and, accordingly, is only subject to federal or state income taxes on specific types of income from activities that are unrelated to its exempt purpose. TCAD had no income from unrelated activities and has no income taxes due as of September 30, 2023 and 2022. TCADs application of ASC 740 regarding uncertain tax positions had no effect on its financial position as management believes TCAD has no material unrecognized income tax benefits, including any potential risk of loss of its not-for-profit tax status. TCAD would account for any potential interest or penalties related to possible future liabilities for unrecognized income tax benefits as income tax expense. TCAD is no longer subject to examination by federal, state or local tax authorities for periods before 2020. X X X X false false false false false false false false false CHARLES A WADE EXEC. DIR/CEO 171883 40000 15679 20378 247940 CHRISTOPHER F MANNING ASSOC EXEC DIRECT 183078 15000 14658 75 212811 KATHERINE M MANNING DIR PREVEN/INTER 115111 8500 9147 24020 156778 SCOTT E YOST DIRECTOR OF OPS 131600 5000 10108 17860 164568 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: IN FY23 THE DFW DIVISION CONTINUED WORKING TO INCREASE REVENUE. STAFF MEMBERS FOCUSED ON RETAINING MEMBERS WHILE SOLICITING NEW DRUG FREE WORKPLACE MEMBERSHIPS AND INCREASING DRUG TESTING SALES. AS A RESULT OF THESE EFFORTS, THE DIVISION FINISHED THE YEAR WITH A NET INCOME SURPLUS OF $447,553. Form 990, Part VI, Section A, Line 2 Christopher Manning (Assoc Executive Director) and Katherine Manning (Director of Prevention/ Intervention) are married. Form 990, Part VI, Section B, Line 11b THE ORGANIZATION'S ACCOUNTANT PROVIDES A COPY OF FORM 99O TO BOARD MEMBERS. THEY ARE GIVEN AN OPPORTUNITY TO REVIEW AND COMMENT PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c THE BOARD OF DIRECTORS ARE RESPONSIBLE FOR MONITORING COMPLIANCE WITH THE POLICY. BOARD MEMBERS MUST AGREE TO THE AGENCY'S CONFLICT OF INTEREST POLICY IN ORDER TO SERVE ON THE BOARD. Form 990, Part VI, Section B, Line 15a The CEOs compensation is reviewed and approved by the board of directors. Periodically the agency hires a qualified consultant to assess the Councils compensation program to ensure the CEOs and key staffs compensation are within the range of the competitive market. THE SAME PROCEDURE FOR JUSTIFYING STAFF SALARIES IS USED BUT THE CEO IS THE APPROVING AUTHORITY FOR THOSE. Form 990, Part VI, Section C, Line 19 A COPY OF FORM 990 IS PROVIDED BY THE ORGANIZATION'S ACCOUNTANT SPECIFICALLY FOR PUBLIC INSPECTION. THE FORM 990 IS AVAILABLE UPON REQUEST. LETS BE CLEAR GEORGIA INC PO BOX 2286 STATESBORO GA 30459 473595612 TO PREVENT MARIJUANA ABUSE GA 501C3 170 B 1 A VI N/A false false false false true false false false false false false false false false false true false true false false LETS BE CLEAR GEORGIA INC d 7334 FMV LETS BE CLEAR GEORGIA INC o 130151 FMV LETS BE CLEAR GEORGIA INC q 8222 FMV