MT OLIVE COMMUNITY OUTREACH CENTER INC: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: MT OLIVE COMMUNITY OUTREACH CENTER INC (EIN 58-2000635)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-05-15
IRS object ID: 201111359349301006
Schema version: 2010v3.2
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 O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-05-15T14:52:17-07:00	Timestamp
Tax Period End Date	2010-12-31	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	2010-01-01	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	2011-05-07	DateSigned

Preparer Preparer

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

Field	Value	IRS element (for citing)
Tax Year	2010	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	1689997	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	23	TotalNbrEmployees
Total Nbr Volunteers	5	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Prior Year	240228	ContributionsGrantsPriorYear
Contributions Grants Current Year	572443	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	83772	ProgramServiceRevenuePriorYear
Program Service Revenue CY	141944	ProgramServiceRevenueCY
Investment Income Prior Year	5946	InvestmentIncomePriorYear
Investment Income Current Year	0	InvestmentIncomeCurrentYear
Other Revenue Prior Year	953680	OtherRevenuePriorYear
Other Revenue Current Year	975610	OtherRevenueCurrentYear
Total Revenue Prior Year	1283626	TotalRevenuePriorYear
Total Revenue Current Year	1689997	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	313466	SalariesEtcPriorYear
Salaries Etc Current Year	496168	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	1076586	OtherExpensePriorYear
Other Expenses Current Year	1141594	OtherExpensesCurrentYear
Total Expenses Prior Year	1390052	TotalExpensesPriorYear
Total Expenses Current Year	1637762	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	-106426	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	52235	RevenuesLessExpensesCY
Total Assets BOY	5828234	TotalAssetsBOY
Total Assets EOY	6868090	TotalAssetsEOY
Total Liabilities BOY	1675291	TotalLiabilitiesBOY
Total Liabilities EOY	2662912	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	4152943	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	4205178	NetAssetsOrFundBalancesEOY
Mission Description	Provide housing to low and	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	1520074	Expense
Revenue	1639297	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	52316	Expense
Revenue	50700	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	1572390	TotalProgramServiceExpense
Described In501 C3	true	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Lobbying Activities	false	LobbyingActivities
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	false	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	23	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	559386	GovernmentGrants
All Other Contributions	13057	AllOtherContributions
Total Contributions	572443	TotalContributions

Program Service Revenue ProgramServiceRevenue (2 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
Summer Camp	999999	64661
Other Revenue	999999	77283

Field	Value	IRS element (for citing)
Total Program Service Revenue	141944	TotalProgramServiceRevenue

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	975610	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	975610	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	975610	TotalRevenueColumn
Related Or Exempt Function Income	975610	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1689997	TotalRevenueColumn
Related Or Exempt Function Income	1117554	RelatedOrExemptFunctionIncome

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	496168	Total
Program Services	487153	ProgramServices
Management And General	9015	ManagementAndGeneral
Fundraising	0	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	24000	Total
Program Services	24000	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	57552	Total
Program Services	57552	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	121019	Total
Program Services	121019	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	159549	Total
Program Services	158942	ProgramServices
Management And General	607	ManagementAndGeneral
Fundraising	0	Fundraising

Insurance Insurance

Field	Value	IRS element (for citing)
Total	71208	Total
Program Services	39471	ProgramServices
Management And General	31737	ManagementAndGeneral
Fundraising	0	Fundraising

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices
Activities	45406	45406
Alarm Service	17105	17105
Professional Fees	40000	40000
Stipends	41134	41134
Supplies	77753	77753

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	486868	Total
Program Services	462855	ProgramServices
Management And General	24013	ManagementAndGeneral
Fundraising	0	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1637762	Total
Program Services	1572390	ProgramServices
Management And General	65372	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	13754	BOY
EOY	159677	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	76113	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	15937	BOY
EOY	45532	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	6807905	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	1715524	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	5251930	BOY
EOY	5092381	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	470500	BOY
EOY	1570500	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	5828234	BOY
EOY	6868090	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	1205084	BOY
EOY	141809	EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

Field	Value	IRS element (for citing)
BOY	427476	BOY
EOY	2466187	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	42731	BOY
EOY	54916	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1675291	BOY
EOY	2662912	EOY

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

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	316618	BOY
EOY	533631	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	3836325	BOY
EOY	3671547	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	4152943	BOY
EOY	4205178	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	5828234	BOY
EOY	6868090	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	52235	ReconcilationRevenueExpenses
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	30388	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	233971	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	188482	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	240228	CurrentTaxYearMinus1Year
Current Tax Year	572443	CurrentTaxYear
Total	1265512	Total

Total170 Total170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	30388	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	233971	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	188482	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	240228	CurrentTaxYearMinus1Year
Current Tax Year	572443	CurrentTaxYear
Total	1265512	Total

Field	Value	IRS element (for citing)
Public Support Total170	1265512	PublicSupportTotal170

Gross Investment Income170 GrossInvestmentIncome170

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	277	CurrentTaxYearMinus4Years
Current Tax Year Minus3 Years	245	CurrentTaxYearMinus3Years
Current Tax Year Minus2 Years	146	CurrentTaxYearMinus2Years
Current Tax Year Minus1 Year	5946	CurrentTaxYearMinus1Year
Total	6614	Total

Field	Value	IRS element (for citing)
Total Support	1272126	TotalSupport
Public Support Pertcentage170	0.99480	PublicSupportPertcentage170
Public Support Pertcent Prior Year	0.99090	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	442614	OtherCostOrOtherBasis
Book Value	442614	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	6305414	OtherCostOrOtherBasis
Depreciation	1672220	Depreciation
Book Value	4633194	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	59877	OtherCostOrOtherBasis
Depreciation	43304	Depreciation
Book Value	16573	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	5092381	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	$54,916	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	54916	TotalOfAmounts
Total Revenue	1689997	TotalRevenue
Total Expenses	1637762	TotalExpenses
Excess Or Deficit For Year	52235	ExcessOrDeficitForYear
Excess Or Deficit Per FS	52235	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	1861485	TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities	171488	DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F990	171488	RevenueNotRptdF990
Revenue Subtotal	1689997	RevenueSubtotal
Total Revenue Per Form990	1689997	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1809248	TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities	171488	DonatedServicesUseOfFacilities
Expenses Not Rptd F990	171488	ExpensesNotRptdF990
Expenses Subtotal	1637760	ExpensesSubtotal
Other Expenses Not Included	2	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	2	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	1637762	TotalExpensesPerForm990

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (6 entries)

IdentifierIdentifier	ExplanationExplanation
Pt VI-B, Line 11a	The 990 form is reviewed by the Executive Director prior
	to filing with the IRS
Pt VI-C, Line 19	All documents are made available upon request.
Form 990EZ, Part I, Line 16	BENEVOLENT ASSISTANCE ACTIVITIES NET PROFIT SPLIT INSURANCE PROFESSIONAL FEES OTHER EXPENSES
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES
Form 990, Part IX, Line 24f	REPAIRS & MAINTENANCE 363381. 343089. 20292. TELEPHONE 16124. 16124. 0. 0. TRANSPORTATION 26890. 26890. 0. 0. TUTORIAL 11222. 11222. 0. 0. OTHER EXPENSES 69251. 65530. 3721. 0.