2025-10-17T17:20:33-04:00 2024-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 2100 ATLANTA GA 30363 990 2024-01-01 581792414 NEIGHBORHOOD COOPERATIVE MINISTRIES INC % RYAN JONES NEIG 7702630013 500 PINNACLE COURT 510 NORCROSS GA 30071 RYAN JONES EXECUTIVE DIRECTOR 7702630013 2025-11-15 true true SABRE J LINAHAN P01372980 4048746244 2025-11-15 2024 2025-03-06 01:10:19Z RYAN JONES 500 PINNACLE COURT 510 NORCROSS GA 30071 2769402 false X WWW.OURNCM.ORG X 1988 GA THE MINISTRY IS A FAITH-BASED, NON-PROFIT ECUMENICAL MINISTRY DEDICATED TO PROVIDING EMERGENCY ASSISTANCE AND PROGRAMS TO CITIZENS OF NORCROSS, GA AND SURROUNDING AREAS OF Gwinnett County, Georgia. 21 21 12 130 0 0 2600460 2119412 0 0 58916 100042 179788 356418 2839164 2575872 1680608 1746777 0 0 659906 632006 0 0 29448 570707 351253 2911221 2730036 -72057 -154164 5384221 5204626 87248 38855 5296973 5165771 X THE MINISTRY IS A FAITH-BASED, NON-PROFIT, ECUMENICAL MINISTRY DEDICATED TO PROVIDING EMERGENCY ASSISTANCE AND PROGRAMS DESIGNED TO TRANSFORM THE LIVES OF CITIZENS AND FAMILIES IN NORCROSS, GEORGIA AND SURROUNDING AREAS OF GWINNETT COUNTY, GEORGIA. false false 2365939 1746777 188347 THE MINISTRY IS DEDICATED TO PROVIDING EMERGENCY ASSISTANCE TO FAMILIES BY PROVIDING FOOD, CLOTHING AND LIMITED FINANCIAL ASSISTANCE TO FAMILIES IN CRISIS. DURING THE YEAR ENDED 12/31/2024 THE MINISTRY SERVED 36,040 PEOPLE BY DISTRIBUTING 488,898 pounds of food AND 57,367 POUNDS OF CLOTHING. IN ADDITION, 1,300 CHILDREN RECEIVED CHRISTMAS GIFTS. 2365939 true true false false false false false false false true true false false false true true true false false false false false false true true false false false true false false false false false false false false false true false false false true false false false false true X 3 0 12 true true true false false false false true true false false false false false false X 21 21 true false false false false false false true false false false true true true true true true true false false GA X X RYAN JONES 7702630013 500 PINNACLE COURT 510 NORCROSS GA 30071 RYAN JONES EXECUTIVE DIRECTOR 40.0 0.0 X 100760 0 0 LES HARPER PRESIDENT 2.0 0.0 X 0 0 0 TYE HANNA VICE PRESIDENT 2.0 0.0 X 0 0 0 BETH STRICKLAND SECRETARY 2.0 0.0 X 0 0 0 JOSHUA HUNTER TREASURER 2.0 0.0 X 0 0 0 KIM CIVINS BOARD MEMBER 1.0 0.0 X 0 0 0 MIKE CORBIN BOARD MEMBER 1.0 0.0 X 0 0 0 LUIS FERNANDEZ BOARD MEMBER 1.0 0.0 X 0 0 0 WEARE GRATWICK BOARD MEMBER 1.0 0.0 X 0 0 0 ELIZABETH GROSS BOARD MEMBER 1.0 0.0 X 0 0 0 DARCY HARPER BOARD MEMBER 1.0 0.0 X 0 0 0 JIMMY HARPER BOARD MEMBER 1.0 0.0 X 0 0 0 Lesley Heath BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN MCCLESKEY BOARD MEMBER 1.0 0.0 X 0 0 0 MATT MYERS BOARD MEMBER 1.0 0.0 X 0 0 0 LEE TUCKER BOARD MEMBER 1.0 0.0 X 0 0 0 WENDY WILLIS BOARD MEMBER 1.0 0.0 X 0 0 0 Ethel Andersen BOARD MEMBER 1.0 0.0 X 0 0 0 John Henderson BOARD MEMBER 1.0 0.0 X 0 0 0 Brian Weaver BOARD MEMBER 1.0 0.0 X 0 0 0 Keith Lawder BOARD MEMBER 1.0 0.0 X 0 0 0 Julie Williams BOARD MEMBER 1.0 0.0 X 0 0 0 Charlie Zakas BOARD MEMBER 1.0 0.0 X 0 0 0 100760 0 0 1 false false false 0 19870 500248 25000 1574294 673437 2119412 0 78304 78304 0 0 318936 129252 189684 0 189684 189684 21738 21738 21738 21738 42665 500248 64278 -21613 -21613 0 0 0 0 0 0 MANAGEMENT FEE 188347 188347 188347 2575872 188347 268113 0 1746777 1746777 0 0 100760 80608 17129 3023 0 476113 380891 80939 14283 0 4888 3910 831 147 50245 40196 8542 1507 0 0 19439 19439 0 0 0 22847 22847 26639 11197 15442 37581 4946 30469 2166 12221 6111 3666 2444 0 90437 25125 59753 5559 0 0 0 0 0 95750 57967 37783 0 REPAIRS 21134 7461 13673 DUES 4698 4698 BANK CHARGES 19225 19225 POSTAGE 1063 531 213 319 219 219 2730036 2365939 334649 29448 X 558112 781903 1759622 1423143 120925 72400 42 69084 0 0 0 0 0 0 0 0 32615 39424 2843408 560088 2426916 2283320 485989 535352 0 0 0 0 0 0 0 0 5384221 5204626 29045 10902 0 0 0 0 0 0 0 0 0 0 0 0 0 0 58203 27953 87248 38855 X 4457304 4381635 839669 784136 5296973 5165771 5384221 5204626 -154164 22962 X false true X true false X 3517609 3219486 3025348 2600460 2119412 14482315 0 0 3517609 3219486 3025348 2600460 2119412 14482315 20717 14461598 163179 367878 256514 372171 397240 1556982 85090 2805 87895 39600 36000 36000 36999 188347 336946 16464138 156458 0.87837 0.90644 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 839669 54750 110283 784136 896455 125000 181786 839669 1003238 100000 206783 896455 1231820 228582 1003238 0.90720 0.09280 false false 400000 400000 1723813 391534 1332279 216637 20636 196001 349100 96715 252385 153858 51203 102655 2283320 0 PAYROLL TAXES PAYABLE 554 TENANT SECURITY DEPOSITS 18067 OTHER ACCRUED EXPENSES 5404 OTHER LIABILITIES 3928 27953 X 2792364 22962 193530 216492 2575872 2575872 2923566 193530 193530 2730036 2730036 FORM 990, SCH D, PART V, LINE 4 NEIGHBORHOOD COOPERATIVE MINISTRY, INC. MAINTAINS ASSETS SUBJECT TO DONOR-IMPOSED RESTRICTIONS THAT ARE TEMPORARY IN NATURE, SUCH AS THOSE THAT WILL BE MET BY THE PASSAGE OF TIME OR OTHER EVENTS SPECIFIED BY THE DONOR. THESE FUNDS HAVE BEEN BUILT TO PROVIDE LONG-TERM FUNDING FOR THE ORGANIZATION'S BUILDING CAMPAIGN. FORM 990, SCH D, PART X, #2 Neighborhood Cooperative Ministries Inc. is recognized as an organization exempt from federal income tax under Internal Revenue Code Section 501(c)(3). The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Organization is subject to examination by federal and state taxing authorities. The Organization believes it is no longer subject to tax examinations for tax years ending before December 31, 2021. FOrM 990, SCH D, PART XI, LINE 2D EXPENSES REPORTED IN PART VIII + 129,252.00 RENTAL EXPENSES + 64,278.00 FUNDRAISING EVENT EXPENSES --------------- + 193,530.00 TOTAL FORM 990, SCH D, PART XII, LINE 2D EXPENSES REPORTED IN PART VIII + 129,252.00 RENTAL EXPENSES + 64,278.00 FUNDRAISING EVENT EXPENSES --------------- + 193,530.00 TOTAL X X X X X X X false GA AUCTION 542913 500248 42665 14845 13825 16465 8500 10643 0 542913 500248 42665 14845 13825 16465 8500 10643 64278 -21613 true FOOD & PERSONAL CARE ASSISTANCE 27061 187568 LODGING ASSISTANCE (HOTEL/MOTEL) 904 128801 RENT ASSISTANCE 3611 634939 UTILITIES ASSISTANCE 1136 66264 MEDICAL ASSISTANCE 571 18098 MISCELLANEOUS OTHER ASSISTANCE 1210 37670 GROCERIES/CLOTHING 9863 673437 FMV GROC/CLOTHES MONITORING PROCEDURES When a new grant is received or renewed, a copy of the executed grant is forwarded to the Grant Manager. The Grant Manager sets up a permanent file for the grant and maintains the contract along with any other financial correspondence regarding the grant. The Grant Manager reviews the grant contract and extracts any Accounting items that must be complied with by NCM. SCHEDULE I, PART III NEIGHBORHOOD COOPERATIVE MINISTRIES, INC. (NCM) PROVIDES ASSISTANCE TO QUALIFIED CLIENT HOUSEHOLDS TO HELP MEET THEIR BASIC NEEDS. THE ASSISTANCE IS IN THE FORM OF FOOD AND CLOTHING, AND PAYMENTS FOR EVICTION PREVENTION, UTILITIES, TEMPORARY LODGING, AND MEDICAL SERVICES. IN ADDITION, NCM PROVIDES SERVICES TO ASSIST CLIENTS MOVING TOWARD SELF-SUFFICIENCY, SUCH AS JOB SEARCH ASSISTANCE, FINANCIAL MANAGEMENT CLASSES, AND REFERRAL SERVICES TO CLIENTS WITH THE COMMUNITY. NCM PROVIDES THIS ASSISTANCE VIA ITS CLIENT ASSISTANCE PROGRAM. DURING 2024, ASSISTANCE PROVIDED THROUGH THE PROGRAM FOR THE CATEGORIES LISTED IN PART III TOTALLED $1,746,777. SCHEDULE I, PART III-NUMBER OF RECIPIENTS THE NUMBER OF RECIPIENTS LISTED FOR EACH ASSISTANCE CATEGORY REPRESENTS NCM'S ESTIMATES BASED ON BAGS OF FOOD, LODGING BILLS, RENT AND UTILITY PAYMENTS, MEDICAL REFERRALS AND PRESCRIPTIONS, AND COUNTS OF CHILDREN AND JOB SEEKERS. X LBS OF FOOD 361226 603248 fmv X CLOTHING 57367 57367 FMV X CLOTHING 12822 12822 FMV false false true Schedule M, line 32a Stock donations are liquidated for cash upon receipt by the organization's broker. FORM 990, PART V, LINE 7B VALUE OF GOODS OR SERVICES PROVIDED IN EXCHANGE FOR CONTRIBUTIONS- THE VALUE OF ANY GOODS OR SERVICES RECEIVED WERE NEGLIGIBLE. FORM 990, PART VI, LINE 1 REPRESENTATIVES FROM LOCAL CHURCHES MAKE UP THE NORCROSS COOPERATIVE MINISTRY, INC. BOARD AND EACH CHURCH HAS 1 BOARD VOTE. SOME CHURCHES MAY HAVE MORE THAN ONE REPRESENTATIVE ON THE BOARD; HOWEVER, THOSE CHURCHES' REPRESENTATIVES SHARE THE 1 VOTE FOR THEIR RESPECTIVE CHURCH. FORM 990, PART VI, LINE 2 Darcy Harper and Jimmy Harper share a family relationship and share one vote on the board of directors. FORM 990, PART VI, LINE 11B FORM 990 REVIEW PROCESS: THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND PROVIDES COPIES TO THE BOARD MEMBERS FOR THEIR REVIEW. FORM 990, PART VI, LINE 12C EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS: THE BOARD MEMBERS AND EMPLOYEES ARE REQUESTED TO REVIEW AND ATTEST NO CONFLICTS OCCUR OR DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, LINE 15 COMPENSATION REVIEW & APPROVAL PROCESS-DIRECTOR & TOP MANAGEMENT: THE BOARD REVIEWS OUTSIDE DATA FOR COMPENSATION COMPARABILITY PRIOR TO APPROVAL OF EXECUTIVE SALARIES. FORM 990, PART VI, LINE 19 DOCUMENTS PUBLICLY AVAILABLE: THE ORGANIZATION SUBMITS FINANCIAL STATEMENTS WITH A STATE-REQUIRED COST REPORT TO THE STATE OF GEORGIA. THE ORGANIZATION MAKES FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1G NEIGHBORHOOD COOPERATIVE MINISTRIES (NCM) RECEIVES NUMEROUS DONATED ITEMS OF FOOD AND CLOTHING THROUGHOUT THE YEAR. IN 2024, THE ORGANIZATION DISTRIBUTED 488,898 pounds of food AND 57,367 POUNDS OF CLOTHING. BASED ON RESEARCH CONDUCTED BY NCM, THE APPROXIMATE AVERAGE WHOLESALE VALUE OF ONE POUND OF DONATED PRODUCT WAS DETERMINED TO BE $1.67 AND THE APPROXIMATE AVERAGE VALUE PER PIECE OF CLOTHING WAS DETERMINED TO BE $1.00. NCM RECORDED IN-KIND DONATIONS FOR DONATED FOOD AND CLOTHING IN THE AMOUNT OF $673,437 FOR 2024. 500 PINNACLE COURT LLC 500 PINNACLE COURT STE 510 NORCROSS GA 30071 842989023 REAL ESTATE GA 318936 2218196 NCM