Capacity Inc

Nonprofit profile at a glance

EIN
237207598
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Atlanta, GA, USA
Phone
4046581877
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$33,618
Expenses
$59,488
Assets
$203,575
Liabilities
$110

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

Leadership & pay

31 people listed

Executive titles in this filing

  • AJ ROBINSON (PRESIDENT)

Highest reported compensation

  • AJ ROBINSON (PRESIDENT): $740,908 total reported compensation
  • JENNIFER BALL (CHIEF OPERATING OFFICER): $217,213 total reported compensation
  • T'SHURA JOHNSON (CONTROLLER): $146,600 total reported compensation

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

Overview

Mission

To build a 21st century downtown as the heart of the atlanta region - a vibrant community with strong leadership and sustainable infrastructure that is safe, livable, diverse, economically viable, accessible, clean, hospitable, and entertaining.

What it reported doing in 2024

Sweet auburn: sweet auburn technical assistance and predevelopment assistance fund (sweet auburn) that was created to encourage the redevelopment of the eastern downtown atlanta area, specifically the sweet auburn area. The project is to provide real estate development and economic vibrancy.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 84
  • Accountability: 66
  • Sustainability: 29
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 84.2%; rating input score 84
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 90%; rating input score 90; 27th percentile among comparable filings
  • Governance controls: 3 of 9 controls in place; rating input score 33
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -77%; rating input score 24; 24th percentile among comparable filings
  • Total-asset coverage ratio: 3.42; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: 141.5%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 0.8% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: -8.5% per year; rating input score 0; 15th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 84.2% of spending went to programs
  • Governance: 27 of 30 board members independent · 3 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $50K in reported program spending
  • Leadership: top reported pay $741K · 31 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 20 of 20 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 13 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: 1 filed related-organization link
  • 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 — Accountability: Governance controls: 6 of 9 not reported.
  • High — Sustainability: Operating margin scored 24/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.