{"success":true,"data":{"_id":581703107,"filings":[{"Organization":{"value":null,"Person":["CHRISTOPHE VOISIN","NICOLE BRACY"],"Title":["DIRECTOR","TREASURER"],"Hours":[40.0,1.0],"Total Compensation":[59827,0],"Direct compensation":[59827,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"To provide competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches and teammates and ones' self.","year":2019,"name":"COBB GYMNASTIC CENTER PARENTS CLUB","phone":7705288477,"website":"WWW.COBBCHALLENGERS.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRISTOPHE VOISIN","year_formation":1986,"state_legal_domicile":"GA","total_volunteers":40,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30062, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30062},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":297055,"Contributions":{"value":297051,"Other contributions":120245,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":176806,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4,"Investment income total":4,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":263267,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":166582,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":154715,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":11867},"Other expenses":{"value":96685,"Management services":0,"Legal":0,"Accounting":850,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3523,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":55228,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":11996,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":25088,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":246898,"Management And General Expenses":16369,"Fundraising Expenses":0}},"Assets":{"value":53634,"Non-interest bearing cash":44034,"Savings and temp cash investments":9600,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":523,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":523},"Fund balance":{"value":53111,"Net assets without donor restriction":53111,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9378235783444184,"percentile":0.8278868230043582},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.11374324620019861,"percentile":0.6460025202382303},"Liabilities to Assets Ratio":{"score":0.009751277174926352,"percentile":0.49957024611910533},"Operating Reserve Ratio":{"score":0.2037247357245686,"percentile":0.11719798822171597},"Officer Compensation Ratio":{"score":0.22724838282048263,"percentile":0.2715053671539652},"Program Expense Growth":{"score":0.020541043844482805,"percentile":0.4074212447118726},"Revenue Growth":{"score":-0.03522393936336511,"percentile":0.25355956897418175},"Asset Growth":{"score":0.1340917059995907,"percentile":0.7552325918806827},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.629564478231842,"percentile":0.6889146291394079}},"source_xml":"202013159349302001_public.xml"},{"Organization":{"value":null,"Person":["ANNETTE CARR","DENISE ZIMMERMAN","ALLISSON CALLENDER","LADINA AUSTIN","LIZ AULL","CARRIE FORD","JACKIE GRANSTON"],"Title":["PROGRAM DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","BOYS REPRESENTATIVE","OPTIONAL GIRLS REPRESENTATIVE"],"Hours":[49.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[59827,0,0,0,0,0,0],"Direct compensation":[59827,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the club is to provide a competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches, teammates and ones' self.","year":2014,"name":"COBB GYMNASTICS CENTER PARENTS CLUB","phone":7705288477,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1986,"state_legal_domicile":"GA","total_volunteers":119,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30060, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":374184,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":366653,"Total revenue":{"value":366653,"TUITION":271388,"HOME MEETS":95265},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":7530,"Other total":7594,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-64,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":348856,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":6653,"Benefits paid to members Total":6653},"Salaries":{"value":239140,"Current officers":59827,"Disqualified persons":0,"Other salaries and wages":160117,"Pension plan contributions":0,"Other employee benefits":1040,"Payroll taxes":18156},"Other expenses":{"value":103063,"Management services":0,"Legal":405,"Accounting":1652,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":5444,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4570,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":81407,"HOME MEET EXPENSE":55130,"BANK AND CC FEES":7887,"GYM EQUIP AND SUPPLIES":8085,"AWAY MEET EXPENSES":10305},"All other expenses":9585},"Functional Expenses":{"value":null,"Program Service Expenses":55281,"Management And General Expenses":54291,"Fundraising Expenses":0}},"Assets":{"value":41783,"Non-interest bearing cash":41783,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":41783,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":41783,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.15846366409062765,"percentile":0.44960002577880176},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06768862377867574,"percentile":0.5626396183650897},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.1197714816428555,"percentile":0.07738843096127344},"Officer Compensation Ratio":{"score":0.171494828811888,"percentile":0.366136650343069},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.500259176034724,"percentile":0.3222035192104285}},"source_xml":"201503299349300610_public.xml"},{"Organization":{"value":null,"Person":["TAWN ABERNATHY","JILL BRIGGS","TISHA JOHNSON","DENISE KLUSE"],"Title":["SECRETARY","VICE PRESIDE","TREASURER","PRESIDENT"],"Hours":[1.0,3.0,1.5,10.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches and teammates and one's self.","year":2022,"name":"COBB GYMNASTIC CENTER PARENTS CLUB","phone":7705288477,"website":"WWW.COBBCHALLENGERS.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE KLUSE","year_formation":1986,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30062, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30062},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":218990,"Contributions":{"value":11891,"Other contributions":11891,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":207093,"Total revenue":{"value":207093,"TUITION & REGISTRATION FEES":170045,"COMPETITION FEES":37048},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6,"Investment income total":6,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":204019,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":108819,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":99195,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":9624},"Other expenses":{"value":95200,"Management services":0,"Legal":0,"Accounting":6707,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":3028,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":28925,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4005,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":43268,"HOME MEET EXPENSES":20462,"TRAVEL":10100,"UNIFORMS & REGISTRATION":8005,"FUNDRAISING":4701},"All other expenses":9267},"Functional Expenses":{"value":null,"Program Service Expenses":188393,"Management And General Expenses":10925,"Fundraising Expenses":4701}},"Assets":{"value":25780,"Non-interest bearing cash":19660,"Savings and temp cash investments":6120,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6179,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":6179},"Fund balance":{"value":19601,"Net assets without donor restriction":19601,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9234090942510257,"percentile":0.8072077932540098},"Fundraising Efficiency":{"score":2.5294618166347584,"percentile":0.0955715118227107},"Operating Margin":{"score":0.06836385223069547,"percentile":0.5640277262890032},"Liabilities to Assets Ratio":{"score":0.2396819239720714,"percentile":0.22959570360829387},"Operating Reserve Ratio":{"score":0.1263607801234199,"percentile":0.08044809295552234},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.02717212211283223,"percentile":0.24231727307860063},"Revenue Growth":{"score":-0.07751173536935034,"percentile":0.1722835023073471},"Asset Growth":{"score":0.005656505371963167,"percentile":0.3436510938153154},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5117854288573336,"percentile":0.35184124896032964}},"source_xml":"202302559349302025_public.xml"},{"Organization":{"value":null,"Person":["MECCA ARNOLD","THY COLQUITT","ERICA REDMOND","JAMAICA WELLS"],"Title":["VICE PRESIDE","TREASURER","SECRETARY","PRESIDENT"],"Hours":[3.0,1.5,1.0,10.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches and teammates and one's self.","year":2024,"name":"COBB GYMNASTIC CENTER PARENTS CLUB","phone":7705288477,"website":"WWW.COBBCHALLENGERS.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMAICA WELLS","year_formation":1986,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30062, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30062},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":371804,"Contributions":{"value":17427,"Other contributions":17427,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":354376,"Total revenue":{"value":354376,"TUITION & REGISTRATION FEES":309790,"COMPETITION FEES":29027,"UNIFORM, PRO SHOP, & OTHER":15559},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":378747,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9409,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":9409,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":369338,"Management services":0,"Legal":0,"Accounting":7108,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2172,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":305117,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8310,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60784,"HOME MEET EXPENSES":20075,"TRAVEL":16647,"BANK CHARGES":13110,"EQUIPMENT":10952},"All other expenses":-14153},"Functional Expenses":{"value":null,"Program Service Expenses":346932,"Management And General Expenses":31815,"Fundraising Expenses":0}},"Assets":{"value":15524,"Non-interest bearing cash":3822,"Savings and temp cash investments":5364,"Pledges and grants receivable":0,"Accounts receivable":6338,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1577,"Sum of Total Liabilities":0,"Accounts payable, accrued":1577,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":13947,"Net assets without donor restriction":13947,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9159993346481953,"percentile":0.7961625836804073},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.01867381738765586,"percentile":0.3412320227184212},"Liabilities to Assets Ratio":{"score":0.1015846431332131,"percentile":0.32398198720816473},"Operating Reserve Ratio":{"score":0.040987783401584696,"percentile":0.04095298972830646},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.02095698016635464,"percentile":0.40928413943090025},"Revenue Growth":{"score":-0.028237886021219145,"percentile":0.2719967882198894},"Asset Growth":{"score":-0.04468219906200066,"percentile":0.17571920365075178},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5405647792021716,"percentile":0.4299772637415974}},"source_xml":"202542669349300109_public.xml"},{"Organization":{"value":null,"Person":["JILL BRIGGS","THY COLQUITT","DENISE KLUSE","SONJA RUSS"],"Title":["VICE PRESIDE","TREASURER","PRESIDENT","SECRETARY"],"Hours":[3.0,1.5,10.0,1.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches and teammates and one's self.","year":2023,"name":"COBB GYMNASTIC CENTER PARENTS CLUB","phone":7705288477,"website":"WWW.COBBCHALLENGERS.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENISE KLUSE","year_formation":1986,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30062, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30062},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":292296,"Contributions":{"value":7796,"Other contributions":7796,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":284489,"Total revenue":{"value":284489,"TUITION & REGISTRATION FEES":248956,"COMPETITION FEES":35533},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11,"Investment income total":11,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":304416,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":181952,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":163798,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":18154},"Other expenses":{"value":122464,"Management services":0,"Legal":0,"Accounting":5308,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":338,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":60505,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2628,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44608,"TRAVEL":17983,"HOME MEET EXPENSES":15694,"BANK CHARGES":8284,"EQUIPMENT":2647},"All other expenses":9077},"Functional Expenses":{"value":null,"Program Service Expenses":288652,"Management And General Expenses":13600,"Fundraising Expenses":2164}},"Assets":{"value":13568,"Non-interest bearing cash":1705,"Savings and temp cash investments":11863,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":-151,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":-151},"Fund balance":{"value":13719,"Net assets without donor restriction":13719,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9482155997056659,"percentile":0.8427102382122401},"Fundraising Efficiency":{"score":3.602587800369686,"percentile":0.14090094345509827},"Operating Margin":{"score":-0.04146481648739634,"percentile":0.29890848779795864},"Liabilities to Assets Ratio":{"score":-0.011129127358490566,"percentile":0.9990116480098585},"Operating Reserve Ratio":{"score":0.04457058761694523,"percentile":0.04260650058939922},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.00036740651085017404,"percentile":0.32019381303015165},"Revenue Growth":{"score":-0.05381432814414467,"percentile":0.21223505683747726},"Asset Growth":{"score":-0.029163976167499245,"percentile":0.21573684397925663},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5273722205380433,"percentile":0.3932826745471297}},"source_xml":"202422199349300722_public.xml"},{"Organization":{"value":null,"Person":["DENISE ZIMMERMAN","REBECCA SUMMER","ALLISSON CALLENDER","JACKY GRANSTON","LIZ AULL","WINNIE JENG","JENNY SUNG","DIANNA NULTY"],"Title":["PROGRAM DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","BOYS REPRESENTATIVE","OPTIONAL GIRLS REPRESENTATIVE","COMPULSORY GIRLS REPRESENTATIVE"],"Hours":[49.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[59827,0,0,0,0,0,0,0],"Direct compensation":[59827,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the club is to provide a competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches, teammates and ones' self.","year":2015,"name":"COBB GYMNASTICS CENTER PARENTS CLUB","phone":7705288477,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1986,"state_legal_domicile":"GA","total_volunteers":140,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30060, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":14,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":14,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":368711,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":362187,"Total revenue":{"value":362187,"TUITION":278505,"HOME MEETS":83682},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7,"Investment income total":7,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6517,"Other total":8109,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-1592,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":375198,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":7115,"Benefits paid to members Total":7115},"Salaries":{"value":266484,"Current officers":59827,"Disqualified persons":0,"Other salaries and wages":185823,"Pension plan contributions":0,"Other employee benefits":1233,"Payroll taxes":19601},"Other expenses":{"value":101599,"Management services":0,"Legal":1030,"Accounting":2461,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":8073,"Information technology":244,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":7098,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":79450,"HOME MEET EXPENSE":48111,"BANK FEES":8194,"GYM EQUIP AND SUPPLIES":14695,"AWAY MEET EXP":8450},"All other expenses":3243},"Functional Expenses":{"value":null,"Program Service Expenses":343800,"Management And General Expenses":31398,"Fundraising Expenses":0}},"Assets":{"value":36016,"Non-interest bearing cash":22651,"Savings and temp cash investments":12360,"Pledges and grants receivable":0,"Accounts receivable":1005,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":36016,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":36016,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9163161850542914,"percentile":0.7966342551940258},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.017593725166865106,"percentile":0.3434801828283448},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.09599198289969563,"percentile":0.06621419776127321},"Officer Compensation Ratio":{"score":0.15945447470402294,"percentile":0.39109773792738334},"Program Expense Growth":{"score":0.09881758938025671,"percentile":0.6726806575144323},"Revenue Growth":{"score":0.011944789014384888,"percentile":0.42440012195357535},"Asset Growth":{"score":0.31130243809281305,"percentile":0.9249405704285629},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5969052630165917,"percentile":0.5964143146634968}},"source_xml":"201632849349300013_public.xml"},{"Organization":{"value":null,"Person":["CHRISTOPHE VOISIN","NICOLE BRACY"],"Title":["DIRECTOR","TREASURER"],"Hours":[40.0,1.0],"Total Compensation":[29805,0],"Direct compensation":[29805,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"To provide competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches and teammates and ones' self.","year":2020,"name":"COBB GYMNASTIC CENTER PARENTS CLUB","phone":7705288477,"website":"WWW.COBBCHALLENGERS.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"CHRISTOPHE VOISIN","year_formation":1986,"state_legal_domicile":"GA","total_volunteers":30,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30062, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30062},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":2,"Number of independent voting members":2,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":130580,"Contributions":{"value":19696,"Other contributions":1561,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":18135,"Related organizations":0},"Program revenue":{"value":110882,"Total revenue":{"value":110882,"TUITION & REGISTRATION FEES":77276,"COMPETITION FEES":33606},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2,"Investment income total":2,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":159779,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":79211,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":73276,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":5935},"Other expenses":{"value":80568,"Management services":0,"Legal":0,"Accounting":1727,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":941,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":2767,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":9012,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":58231,"PRIOR YEAR FUND BAL ADJ":26460,"COMPETITION FEES":16235,"HOME MEET EXPENSES":10040,"UNIFORMS":5496},"All other expenses":7890},"Functional Expenses":{"value":null,"Program Service Expenses":145164,"Management And General Expenses":14615,"Fundraising Expenses":0}},"Assets":{"value":24156,"Non-interest bearing cash":-1303,"Savings and temp cash investments":25459,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":244,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":244},"Fund balance":{"value":23912,"Net assets without donor restriction":23912,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9085299069339525,"percentile":0.7848120564233524},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.22361004748047175,"percentile":0.14025087029332875},"Liabilities to Assets Ratio":{"score":0.010101010101010102,"percentile":0.4977797415085713},"Operating Reserve Ratio":{"score":0.15118382265504227,"percentile":0.09222961045490949},"Officer Compensation Ratio":{"score":0.18653890686510743,"percentile":0.3374183840468619},"Program Expense Growth":{"score":-0.028928733724870103,"percentile":0.2383271308250807},"Revenue Growth":{"score":-0.0917345576597892,"percentile":0.15349184498457522},"Asset Growth":{"score":0.04057506147432436,"percentile":0.4896382695319958},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4930441695246299,"percentile":0.30481165142750066}},"source_xml":"202122579349301037_public.xml"},{"Organization":{"value":null,"Person":["ANNETTE CARR","DENISE ZIMMERMAN","ALLISSON CALLENDER","LADINA AUSTIN","LIZ AULL","CARRIE FORD","JACKIE GRANSTON"],"Title":["PROGRAM DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER","BOYS REPRESENTATIVE","OPTIONAL GIRLS REPRESENTATIVE"],"Hours":[49.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[65242,0,0,0,0,0,0],"Direct compensation":[59708,0,0,0,0,0,0],"Other compensation":[5534,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The purpose of the club is to provide a competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches, teammates and ones' self.","year":2013,"name":"COBB GYMNASTICS CENTER PARENTS CLUB","phone":7705288477,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1986,"state_legal_domicile":"GA","total_volunteers":115,"tax_period_begin":"2013-07-01T00:00:00","tax_period_end":"2014-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30060, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30060},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":359929,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":351046,"Total revenue":{"value":351046,"TUITION FOR CLASSES":266133,"HOME MEETS":84913},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":8882,"Other total":9017,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-135,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":359238,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":243606,"Current officers":65243,"Disqualified persons":0,"Other salaries and wages":160658,"Pension plan contributions":0,"Other employee benefits":570,"Payroll taxes":17135},"Other expenses":{"value":115632,"Management services":0,"Legal":191,"Accounting":2072,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":130,"Office expenses":5775,"Information technology":508,"Royalties":0,"Occupancy":0,"Travel":2781,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":4634,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":99092,"BANKING AND CREDIT SERVICE CHARGES":6677,"GYM EQUIPMENT AND SUPPLIES":5627,"INCOME COMPETITION FEES":31991,"AWAY MEET EXPENSES":54797},"All other expenses":449},"Functional Expenses":{"value":null,"Program Service Expenses":297885,"Management And General Expenses":61353,"Fundraising Expenses":0}},"Assets":{"value":16455,"Non-interest bearing cash":16455,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":16455,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":16455,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8292135019123812,"percentile":0.6635322597536514},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.0019198230762178096,"percentile":0.4010030001962631},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.04580528785930219,"percentile":0.04315740142138882},"Officer Compensation Ratio":{"score":0.1816121902471342,"percentile":0.34651170400484094},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":5.0,"percentile":0.3603717955204631},"Overall Score":{"score":0.49214478312503146,"percentile":0.30267321523171326}},"source_xml":"201443179349304234_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["MECCA ARNOLD","THY COLQUITT","ERICA REDMOND","JAMAICA WELLS"],"Title":["VICE PRESIDE","TREASURER","SECRETARY","PRESIDENT"],"Hours":[3.0,1.5,1.0,10.0],"Total Compensation":[0,0,0,0],"Direct compensation":[0,0,0,0],"Other compensation":[0,0,0,0]},"Basic":{"value":null,"mission":"To provide competitive gymnastics program that emphasizes fitness, good sportsmanship, and respect for coaches and teammates and one's self.","year":2024,"name":"COBB GYMNASTIC CENTER PARENTS CLUB","phone":7705288477,"website":"WWW.COBBCHALLENGERS.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JAMAICA WELLS","year_formation":1986,"state_legal_domicile":"GA","total_volunteers":null,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"542 FAIRGROUND ST, MARIETTA, GA, 30062, USA","city":"MARIETTA","state":"GA","country":"USA","zip_code":30062},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":4,"Number of independent voting members":4,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":371804,"Contributions":{"value":17427,"Other contributions":17427,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":354376,"Total revenue":{"value":354376,"TUITION & REGISTRATION FEES":309790,"COMPETITION FEES":29027,"UNIFORM, PRO SHOP, & OTHER":15559},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1,"Investment income total":1,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":378747,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":9409,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":9409,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":369338,"Management services":0,"Legal":0,"Accounting":7108,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2172,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":305117,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":8310,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60784,"HOME MEET EXPENSES":20075,"TRAVEL":16647,"BANK CHARGES":13110,"EQUIPMENT":10952},"All other expenses":-14153},"Functional Expenses":{"value":null,"Program Service Expenses":346932,"Management And General Expenses":31815,"Fundraising Expenses":0}},"Assets":{"value":15524,"Non-interest bearing cash":3822,"Savings and temp cash investments":5364,"Pledges and grants receivable":0,"Accounts receivable":6338,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1577,"Sum of Total Liabilities":0,"Accounts payable, accrued":1577,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":13947,"Net assets without donor restriction":13947,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9159993346481953,"percentile":0.7961625836804073},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.01867381738765586,"percentile":0.3412320227184212},"Liabilities to Assets Ratio":{"score":0.1015846431332131,"percentile":0.32398198720816473},"Operating Reserve Ratio":{"score":0.040987783401584696,"percentile":0.04095298972830646},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.02095698016635464,"percentile":0.40928413943090025},"Revenue Growth":{"score":-0.028237886021219145,"percentile":0.2719967882198894},"Asset Growth":{"score":-0.04468219906200066,"percentile":0.17571920365075178},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5405647792021716,"percentile":0.4299772637415974}},"source_xml":"202542669349300109_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}