314 Community Inc

Nonprofit profile at a glance

EIN
873686184
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Dawsonville, GA, USA
Phone
7684109250
Rating
60
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Children's, Youth Services

Reported finances

Revenue
$403,187
Expenses
$240,717
Assets
$409,104
Liabilities
$100,000

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Denny Thompson (Board President)
  • Kelly Miller (Founder and Executive Director)

People named in this filing

  • Denny Thompson (Board President)
  • Kelly Miller (Founder and Executive Director)
  • Sean Olson (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organization serves to directly and indirectly provide resources funding and discipleship for secondary school graduates in Uganda. This includes post-secondary education job training and other community programs to allow for the advancement of Ugandans once they graduate from secondary school.

What it reported doing in 2024

Building supplies to create dormitories and and community center to support students in Uganda and other projects to support Ugandans living in and around Jinja Uganda. This includes building community spaces open to educational opportunities working with locals to receive current and long-term health needs scholarships farming methodologies etc. We contract only Ugandan staff no paid American employees to assist with all of these projects.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of total spending goes to programs and program spending has grown recently. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 55
  • Accountability: 53
  • Sustainability: 68
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 47.9%; rating input score 48
  • Program expense ratio: 79.9%; rating input score 80
  • Fundraising efficiency: $23.5 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 19.4%; rating input score 19; 38th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 70%; rating input score 70; 19th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 40.3%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 18; 18th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 42.6% per year; rating input score 100; 94th percentile among comparable filings
  • Revenue growth: 53.5% per year; rating input score 100; 97th percentile among comparable filings
  • Asset growth: 69.8% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 47.9% of revenue deployed · 79.9% of spending went to programs
  • Governance: 7 of 10 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $192K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 43 of 45 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Transparency & Controls: Grant itemization coverage scored 19/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • High — Sustainability: Liabilities to assets ratio scored 18/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.