MT OLIVE COMMUNITY OUTREACH CENTER INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: MT OLIVE COMMUNITY OUTREACH CENTER INC (EIN 58-2000635)
Tax period: 2011-01-01 to 2011-12-31
Filed: 2012-08-10
IRS object ID: 201202239349301445
Schema version: 2011v1.2
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
Form 990
Schedule A
Schedule D
Schedule M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-08-10T13:41:05-07:00	Timestamp
Tax Period End Date	2011-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	PJC GROUP	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	260 PEACHTREE ST NW	AddressLine1
City	ATLANTA	City
State	GA	State
ZIP Code	303031202	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	582000635	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	MOUNT OLIVE COMMUNITY OUTREACH CENTER INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	MOUN	NameControl
Phone	2294351033	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	302 ADKINS STREET	AddressLine1
City	ALBANY	City
State	GA	State
ZIP Code	317051909	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	LORENZO HEARD	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	2294351033	Phone
Date Signed	2012-08-03	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	JOHN H JORDAN	Name
Phone	4046593384	Phone

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	LORENZO HEARD	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	302 ADKINS STREET	AddressLine1
City	ALBANY	City
State	GA	State
ZIP Code	31705	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	2061224	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	N/A	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1995	YearFormation
State Legal Domicile	GA	StateLegalDomicile
Activity Or Mission Description	Provide housing to low and moderate income tenants in the East Albany, Georgia area.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	10	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	10	NbrIndependentVotingMembers
Total Nbr Employees	58	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	572443	ContributionsGrantsPriorYear
Contributions Grants Current Year	877519	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	141944	ProgramServiceRevenuePriorYear
Program Service Revenue CY	123002	ProgramServiceRevenueCY
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	975610	OtherRevenuePriorYear
Other Revenue Current Year	1060703	OtherRevenueCurrentYear
Total Revenue Prior Year	1689997	TotalRevenuePriorYear
Total Revenue Current Year	2061224	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	496168	SalariesEtcPriorYear
Salaries Etc Current Year	713166	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1141594	OtherExpensePriorYear
Other Expenses Current Year	1327417	OtherExpensesCurrentYear
Total Expenses Prior Year	1637762	TotalExpensesPriorYear
Total Expenses Current Year	2040583	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	52235	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	20641	RevenuesLessExpensesCY
Total Assets BOY	6868090	TotalAssetsBOY
Total Assets EOY	6815327	TotalAssetsEOY
Total Liabilities BOY	2662912	TotalLiabilitiesBOY
Total Liabilities EOY	2589510	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4205178	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4225817	NetAssetsOrFundBalancesEOY
Mission Description	Provide housing to low and	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1994141	Expense
Revenue	1880489	Revenue
Description	PROVIDE HOUSING TO LOW AND MODERATE INCOME TENANTS IN THE EAST ALBANY, GEORGIA AREA.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	40697	Expense
Revenue	38377	Revenue
Description	AFTER SCHOOL AND SUMMER CAMP PROGRAMS FOR STUDENTS OF THE LOCAL COMMUNITY.	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	2034838	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	true	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Excess Benefit Transaction	false	ExcessBenefitTransaction
Prior Excess Benefit Transaction	false	PriorExcessBenefitTransaction
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	true	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	true	ComplianceWithBackupWitholding
Number Of Employees	58	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	true	Form8899Filed
Form1098 C Filed	true	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	10	NbrVotingGoverningBodyMembers
Number Independent Voting Members	10	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	GA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	LESLIE HEARD	NamePerson
Telephone Number	2294351033	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	302 ADKINS STREET	AddressLine1
City	ALBANY	City
State	GA	State
ZIP Code	317051909	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (10 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Key EmployeeKeyEmployee
CATHERINE SHEPPARD
Director	5.00	X
CHARLIE GREENE
Director	5.00	X
DELAM HOPE
Director	5.00	X
MYRTLE JACKSON
Director	5.00	X
ESHEKA HOPPER
Asst. Secretary	5.00		X
ETHEL L WALKER
Treasurer	5.00		X
LEE WILLIAMS
Secretary	5.00		X
RALPH SMITH
Vice President	5.00		X
LARRY C SHAW
President	5.00		X
REV LORENZO HEARD
Executive Director	40.00			X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Government Grants	652861	GovernmentGrants
All Other Contributions	224658	AllOtherContributions
Noncash Contributions	142358	NoncashContributions
Total Contributions	877519	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Summer Camp	999999	61826
Other Revenue	999999	61176

Field	Value	IRS element (for citing)
Total Program Service Revenue	123002	TotalProgramServiceRevenue

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	1060703	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	1060703	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	1060703	TotalRevenueColumn
Related Or Exempt Function Income	1060703	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	2061224	TotalRevenueColumn
Related Or Exempt Function Income	1183705	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	675638	Total
Program Services	674438	ProgramServices
Management And General	1200	ManagementAndGeneral
Fundraising	0	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	37528	Total
Program Services	37528	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	22200	Total
Program Services	22200	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	176033	Total
Program Services	176033	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	186535	Total
Program Services	186535	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	158414	Total
Program Services	158414	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	49978	Total
Program Services	49978	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Activities	31687	31687
Alarm Service	18810	18810
Professional Fees	8500	8500
Stipends	32366	32366

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	642894	Total
Program Services	638349	ProgramServices
Management And General	4545	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	2040583	Total
Program Services	2034838	ProgramServices
Management And General	5745	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	159677	BOY
EOY	73803	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	45532	BOY
EOY	157258	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6887705	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1873939	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5092381	BOY
EOY	5013766	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	1570500	BOY
EOY	1570500	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	6868090	BOY
EOY	6815327	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	141809	BOY
EOY	518175	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	2466187	BOY
EOY	2007648	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	54916	BOY
EOY	63687	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	2662912	BOY
EOY	2589510	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	533631	BOY
EOY	677807	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3671547	BOY
EOY	3548010	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4205178	BOY
EOY	4225817	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	6868090	BOY
EOY	6815327	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	20641	ReconcilationRevenueExpenses
Reconcilation Other Changes	-2	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	true	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	false	AuditCommittee
Financial Statement Separate	X	FinancialStatementSeparate
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org170b1 Avi	X	PubliclySupportedOrg170b1Avi

Gifts Grants Contrib Received170 GiftsGrantsContribReceived170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	233971	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	188482	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	240228	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	572443	CurrentTaxYearMinus1Year
Current Tax Year	735161	CurrentTaxYear
Total	1970285	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	233971	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	188482	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	240228	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	572443	CurrentTaxYearMinus1Year
Current Tax Year	735161	CurrentTaxYear
Total	1970285	Total

Field	Value	IRS element (for citing)
Public Support Total170	1970285	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	245	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	146	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	5946	CurrentTaxYearMinus2Years
Total	6337	Total

Field	Value	IRS element (for citing)
Total Support	1976622	TotalSupport
Public Support Pertcentage170	0.99680	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99480	PublicSupportPertcentPriorYear
Thirty Three Percnt Tests CY170	X	ThirtyThreePercntTestsCY170
Public Support Total509	0	PublicSupportTotal509
Public Support Percentage509	0	PublicSupportPercentage509
Investment Income Percentage	0	InvestmentIncomePercentage

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	522414	OtherCostOrOtherBasis
Book Value	522414	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6305414	OtherCostOrOtherBasis
Depreciation	1829630	Depreciation
Book Value	4475784	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	59877	OtherCostOrOtherBasis
Depreciation	44309	Depreciation
Book Value	15568	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5013766	TotalOfBookValueLandBuildings

Other Assets OtherAssets (2 entries)

DescriptionDescription	Book ValueBookValue
Security Deposits	255000
Investment in Joint Venture	1315500

Field	Value	IRS element (for citing)
Total Book Value Other Assets	1570500	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Security Deposits	Description
Amount	$63,687	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	63687	TotalOfAmounts
Total Revenue	2061224	TotalRevenue
Total Expenses	2040583	TotalExpenses
Excess Or Deficit For Year	20641	ExcessOrDeficitForYear
Excess Or Deficit Per FS	20641	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	2061224	TotRevenueEtcAuditedFinclStmt
Revenue Subtotal	2061224	RevenueSubtotal
Total Revenue Per Form990	2061224	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	2040583	TotExpensesEtcAuditedFinclStmt
Expenses Subtotal	2040583	ExpensesSubtotal
Total Expenses Per Form990	2040583	TotalExpensesPerForm990

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	false	ReviewProcessUnusualNCGifts
Third Parties Used	false	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (5 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI, Line 11a	The 990 form is reviewed by the Executive Director prior
	to filing with the IRS
Pt VI, Line 19	All documents are made available upon request.
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES
Form 990, Part IX, Line 24f	REPAIRS & MAINTENANCE 217252. 217252. TELEPHONE 19410. 19410. TRANSPORTATION 114532. 114532. TUTORIAL 34968. 34968. OTHER EXPENSES 87712. 83167. 4545. SUPPLIES 133721. 133721. CONTRACTUAL SERVICES 25604. 25604. 0. 0. EVALUATION SERVICES 9695. 9695. 0. 0.